Between the Republic and the Province: wartime tax administration in Rio Grande de São Pedro, 1835-1845

Abstract

The beginning of the Regency period (1831-1840) in Brazil was marked by the transformation of institutions and norms inherited from the colonial period, including the justice system and second line military service. These reforms were initially brought about by the budget law of 1832, which established the division of taxes and expenditures for the central government and provinces, together with the additional act to the Constitution, of 1834, which granted provincial assemblies the power to legislate on taxes. As a result, the provinces had to establish bodies and appoint officials to manage the country’s financial administration. In Rio Grande do Sul, Brazil’s southernmost province, the establishment of these changes was hindered by the civil war (1835-1845) and the secession of part the provincial territory. This part was under the control of rebels, who proclaimed it the Estado Rio-Grandense. This article will examine the impact that the wartime tax administration had on the two political entities existing within the territory of Rio Grande do Sul between 1836 and 1845. This article will seek to outline the limitations/ restrictions that arose from the need to mobilize resources for the conflict, and the relationship between them and the Brazilian central government.