Aztec Public Finance: Taxes, Control, and Accountability
Pre-Hispanic Background
The understanding of our system of control and accountability in our public services today has its roots in our ancestors. History reveals the value of our objectives in terms of control and services.
The importance of our rights and our ancestors, although seemingly disconnected from our present, is closely linked to what is now the law.
While our laws now may not directly reflect those guiding our ancestors, the right to build a social phenomenon is an outcome of the complex factors actively developing in the community.
This discussion focuses on the Aztec kingdom because it is the most representative and important, and was governed by the institution in question.
A) Finance in the Aztec Kingdom
1. Taxes
The kingdoms of Mexico, Texcoco, and Tacuba formed a triple alliance, both offensive and defensive. The Lord of the first kingdom was in charge, but each maintained complete independence within its internal system.
These kingdoms were established by force of arms and each consisted of a core population of the same ethnic origin and many people of different races who had been subjugated.
All regions conquered by the Aztecs paid tribute, consisting of animals, fruits, and minerals, at a rate assigned to them. Merchants also contributed a portion of their products, and architects contributed labor.
Tributes also included cotton dresses, seeds, and feathers, as well as many other items depending on the quality of their land.
Some paid tribute with wood beams and slabs for buildings, while others provided birds and quadrupeds for the Royal Parks. Others were levied to grow corn (1600 wheat and 800 yards wide) for the army.
There were four kinds of taxes:
- The settlers of the properties of noble and distinguished warriors. These settlers farmed the property and provided some of the goods to their owners instead of paying tribute to the king.
- The calpullis dwellers, who paid tribute to the chief of the district and the king.
- The merchants and industrialists.
- The mayeques, a sort of serf who gave tribute to the owner of the crops they planted, and did not pay the king.
All these contributions dazzled the Spanish with their wealth.
2. Organization and Control of Public Finance
The highest tax authority was the Cihuacoatl. Below this was the Hueycalpixqui, who was in charge of collecting all the children calpixque delivered, and keeping accounts in the books.
The Cihuacoatl was responsible for the administration of public finances, taking care of their distribution. The role of calpixque was extended in the battlefields because the prisoners had killed opponents and own account of the spoil pile up because of the acquired and achievements made, so that everyone becomes aware of the Tecuhtli Mexico.
The Aztecs used hieroglyphics to keep track of entries in the public finances, whether by way of tribute or from conquered territories.
The payroll of each area was fixed, specifying the quantities of things that had to be taxed. Every 80 days, these were delivered to the calpixqui, who sent them to Mexico.
The king could not dispose of tributes as they were intended to advance public welfare and were predetermined, revealing a large administrative process at the time.
Regarding the control of repression against the tax administration officials, that is, against calpixque, if mismanagement occurred, they were sent to prison and condemned to death. Their property was forfeited to the king, and their family was stripped from home.