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The objective of this research is to assess the impact of the War of Independence on the finances of Mexico City’s municipal administration. The War of Independence affected the whole economic system of New Spain, and it is interesting to understand the impact of this war on a local government and even local populations, such as in the case of Mexico City. One of the major problems a government faces during a war period is the lack of economic resources. Therefore, in order to gain access to additional financial resources, the government has to issue policies to increase the taxation on certain products. The most relevant matter of analysis in our case is to understand why the viceroyal government chose to tax products of high consumption, such as corn, hot chili, and beans. Such a policy was obviously a source of conflict between the viceroyal authority and the municipal administration of Mexico City in a critical moment - the War of Independence. Thus this article explores the conflict between both authorities, as well as the fiscal policy on food supply installed in New Spain by the Spanish Crown.

La fiscalidad en el Ayuntamiento de la Ciudad de México durante la guerra de Independencia, 1810–1821