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A Circulação do Ouro do Brasil: 0 Direito DO 1o/o

Author

Listed:
  • Leonor Freire Costa
  • Maria Manuela Rocha
  • Rita Martins de Sousa

Abstract

The main aim of this article is to analyse the 1% duty levied on the circulation of Brazilian gold through the royal decree of 1 February 1720. The text is divided into three parts. The first part explains the origin of the Junta do Comercio (Board of Trade), which was linked to the shipping system based on convoyed fleets, since it was the abolition of this body that justified the creation of the 1% duty. The second part shows how the ambiguity in both the nature and legitimisation of the duty led to a gradual evolution in regard to its actual meaning, as it was changed from a commission into a tax on the circulation of gold. Finally, an analysis is made of the bureaucratic processes involved in the levying of the tax, showing how businessmen from Lisbon began to adopt a leading role in these processes, providing a possible explanation for their heavy involvement in the flows of gold from Brazil.

Suggested Citation

  • Leonor Freire Costa & Maria Manuela Rocha & Rita Martins de Sousa, 2002. "A Circulação do Ouro do Brasil: 0 Direito DO 1o/o," Working Papers GHES - Office of Economic and Social History 2002/21, ISEG - Lisbon School of Economics and Management, GHES - Social and Economic History Research Unit, Universidade de Lisboa.
    • Handle: RePEc:ise:gheswp:wp212002
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