This book addresses the negotiation of categorizations in colonial
societies in Spanish America from a new vantage point: fiscality.
In early modern empires (poll) taxes were a significant factor to
organize and perpetuate social inequalities. By this, fiscal
categorizations had very concrete effects on the daily life of the
categorized, on their assets and on their labor force. They
intersected with social categorizations such as gender, profession,
age and what many authors have termed race or ethnicity, but which
is denominated here, more accurately with a term from the sources,
calidad. They were imposed by legislation from above and contested
via petitions from below, the latter being a type of source
scarcely analyzed until now.
General
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