Specific local regime and taxation in guipúzcoa during the spanish war of the convention (1793-1795)

Abstract

In 1793 Guipuzkoa maintained a specific local regime and institutions collectively called “régimen foral” that provided For a particular tax system along with a number of customs and duties to pay for the defense of its borders and its King. Likewise, the Towns maintained their own tax system to cover their needs and contribute to the Province’s expenses, as agreed by the local governmental body called the “Junta Provincial”. The Towns on the one hand, and the Province on the other, each paid their share of the war expenses, using their own finances. Due to the financial collapse of the Province, it had no other choice but to ask the Bishop of Pampelune and Calahorra to hand over the silver and jewels belonging to the local Churches and Convents, which would be returned, in order for the Province to obtain the necessary resources to finance both the war against the French invader, together with the King’s army.