Una nueva perspectiva sobre la fiscalidad de la primera república federal mexicana: el caso de la comisaría de Nuevo León, 1824-1835

Much has been written on the politics and finances of Mexico’s First Federal Republic (1824-1835). In recent years, the political historiography has recognized the need to deepen our understanding of the failure of that republic. This article analyzes information on the general commissions, federal offices present in the 19 states created by the Constitution of 1824. To focus the study, this article analyzes the revenue and expenses of the general commission in the state of Nuevo Leon, particularly the degree to which it met its financial commitments to the federal government. The state’s general commission was primarily financed by secondary revenue and some loans. As the years went by, its financing shifted to loans and the Matamoros customs office. Its expenses went towards provisioning the troops at a difficult time for the new nation. The creation of the general commissions and other departments of the federal treasury characterized the transition to a modern fiscal system.