The aim of this paper is to show an estimate of the Spanish cattle in the year 1799, based on the data contained in the Censo de Frutos y Manufacturas. Firstly, the figures have been made homogeneous (frequently we only know the number of a sort of bovine, the calf). Then, some of the regional or provincial estimates have been replaced by others according to different information from the modern literature. In short, from 1750 –Catastro de Ensenada- to 1799, the Spanish cattle would have diminished 25 per cent; and it partially would have recovered in the decades later to the War of Independence. This recuperation only would have support on the increase of cows.
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