Abstract
In this paper we aim to identify the strategies used by the municipal councils of Pernambuco regarding the imposition of the tax burden by the central powers in the first half of the 18th century, either in the exercise of their role as tax collectors or as a channel for protests in situations that confronted local interests. Simultaneously, we seek to observe and confront another dimension of the municipality within the scope of taxation, namely, that of imposing taxes and fees. In this regard, there is also an interest in characterizing the reaction of those administered towards the local authorities. In both cases - when the chamber protests and when it is the target of the protests - we seek to contextualize these manifestations within the framework of ideas and justifications available at the time and point out that local interests do not necessarily coincide with general interests. We seek to demonstrate that in fiscal matters, municipalities were used primarily to serve the minority groups that comprised them. However, since they were immersed in a tradition of community governance, they could not detach themselves entirely from the general desires of the administrators, under penalty of delegitimation from neighbors. The sources used are correspondences kept in the Arquivo Histórico Ultramarino (AHU) and the archives of the Instituto Arqueológico, Histórico e Geográfico Pernambucano (IAHGP).
Keywords:
Pernambuco; municipal councils; taxation