Abstract

The purpose of this article is to reflect on the historiography that has dealt with the analysis of the local treasuries of the Kingdom of Guatemala during the second half of the eighteenth century and the first two decades of the nineteenth century; that is to say, in the propios, arbitrios and bienes de comunidad. In this article we present an historiographic analysis of the few works focused on this issue. In addition, we propose some methodological premises that, we believe, should be kept in mind when undertaking a study on these institutions. Finally, we share some of our research results in order to spark the interest of our colleagues about this topic.

Keywords Chiapas; taxation; municipality; local taxes; cajas de comunidad