La recaudación fiscal en el mundo rural de la Restauración: obstáculos y resistencias

This article studies the proceedings used by the Spanish public finances to deal with the unpaid taxes during the last decades of the 19th century and the beginning of the 20th. The connections between the concerned public institutions, and between these and the taxpayers, are analysed using the statements of tax collectors. The great amount of land seized by the State, as a consequence of unpaid taxes, are a sign of the changes that the Spanish rural areas were suffering. This phenomenon became a serious source of conflict and it made evident the important structural problems of the Restauration Administration.