N OTES AND ILLUSTRATIONS. 409

the revenue have been explained in the courfe of the hiftory;fome, which there was no occafion of mentioning, requirea particular illuftration. The right to the titbies in the NewWorld , is veiled in the crown of Spain , by a bud ofAlexander VI. Charles V. appointed them to be applied inthe following manner : One fourth is allotted to the bilhopof the diocefe, another fourth to the dean and chapter,and other officers of the cathedral. The remaining half isdivided into nine equal parts. Two of thefe, under thedenomination of los dot Novems reales , are paid to thecrown , and conflitute a branch of the royal revenue. Theother feven parts are applied to the maintenance of theparochial clergy, the building and fupport of churches, andother pious ufes. Recopil. lib. i. tit. xvi. Ley. 2? , &c.Avendano, Thefaur. Indie, vol. i. p. 184.

The Alcavala is a duty levied by an excife on the faleof goods. In Spain it amounts to ten per cent In America,to four per cent. Solorzano, Polit. Indiana , lib. vi. c. 8.Avendano, vol. i. 186.

The Almajorifafgo , or cuftom paid in America on goodsimported and exported, may amount on an average to fifteenper cent. Recopil, lib. viii. tit. xiv. Ley. 1. Avendano,vol. i. 188.

The Averia , or tax paid on account of convoys to guardthe fhips failing to and from America, was firft impofedwhen Sir Francis Drake filled the New World with terrorby his expedition to the South-Sea. It amounts to two percent, on the value of goods. Avendano, vol. i. p. 189.Recopil. lib. ix. tit. ix. Ley. 4;, 44.

1 have not been able to procure any accurate detail ofthe feveral branches of revenue in Peru , later than theyear 1614. From a curious manufeript , containing aHate of that vice-royalty in all its departments, prefentedto the Marquis of Montes - Claros , by Franc. Lopez Ca-ravantes, accomptant-general in the tribunal of Lima, itappears , that the public revenue, as nearly as I cancompute the value of the money in which Caravantes