Abstract
This article discuss by which set of ideas the so called "moderate liberals" in the province of São Paulo came to give form to what achieved to be theoretically known as a monopoly on taxation, imperative for the creation of the modern state, even in it's liberal dimension. Empirical data for this analysis are provided by the subjects found in the newspapers published in São Paulo during Brazilian's first kingdom: O Farol Paulistano (1827 to 1831) and O Observador Constitucional (1829 to 1831).
Keywords:
Liberalism; citizenship; taxation