This article presents a new spatialisation methodology for the Décima Urbana, the first property tax established in Brazilian cities. The case of São Paulo in 1809 is studied. The data gathered from textual documentation was processed in a database and cartographed on the first official city plan, elaborated by engineer Carlos Bresser between 1844-1847, and then confronted with the iconographic documentation produced by visiting travellers and by photographer Militão Augusto de Azevedo, so as to cross-reference the information obtained. The Décima Urbana of 1809 contains data about the siting of buildings, their proprietors, tenants, typology (single and two-storey houses, shops), finalities (own use, rent), uses (residential, commercial, mixed) and value. This allows for the present day hypothetical reconstruction of old São Paulo's urban mesh and of aspects of the real estate market dynamics at the end of the colonial period.
São Paulo; Décima urbana; Urban mesh; Property Rent Market; Colonial Period
