The royal revenues that treasury officials in the Indies gathered were varied. The Mexico City coffer, from which Florida received the situado, provides a good example. In 1598 its major accounts receivable were, in order of descending value: tribute, taxes on bullion, the monopoly of mercury, import and export taxes, sales tax, the tax of the crusade, the monopoly of playing cards, and the sale of officers. Grouped by category, the revenues of mines supplied the largest share of that treasury’s yearly income, tribute came next, and commerce third. The impecunious crown soon exploited further sources of revenue: the clearing of land titles, the legitimizing of foreigner and mixed blood status, and voluntary contributions. On an infant colony such taxes were imposed lightly if at all, yet after a reasonable length of time a normal treasury was expected to begin producing revenue. This did not happen in Florida, where all the royal revenues put together were not enough for regular forwarding to the king. Still, the funds generated were sufficient to cover a number of ecclesiastical and provincial expenses, to aid in provisioning the garrison, and to occupy the royal officials’ time. The crown’s incomes fell into five categories: 1. Ecclesiastical: tithes and indulgences. 2. Crown properties: lands, productive enterprises, slaves and convicts, royal offices and monopolies. 3. Shipping: freight charges and customs duties. 4. Barter, salvage, and booty: the king’s treasure taxes. 5. Personal levies: tribute and donations. In the Indies the tithes (diezmos) were meticulously divided. One-quarter of the revenue went to the bishop, one-quarter to the cathedral chapter. Of the remainder, 2/9 went to the crown, 4/9 to local clerics, and 3/9 to the construction of churches and hospitals. Therefore, although the tithes were collected and administered by the treasury officials, they were of little or no profit to the crown. In theory, Indians had been legally exempt from tithing since 1533, but in practice this varied. Florida missionaries argued that even a native owed his tithes and firstfruits—to them, not to the crown or the bishop. [Note 4: Friars in chapter to Gov. Marques Cabrera 5/19/1681] We will return to the subject of Franciscan exactions under the heading of tributes. The legitimate tithes administered by the royal officials in St. Augustine came from Spanish Christians. (Bushnell KC)