Tobacco was a royal monopoly, a price being fixed by the government on the different qualities of this article, according to the province in which it was grown; at such price the whole was paid for; after which it was brought to Lima, where it was sold at an established rate at the _estanco_, or general depôt. If any person either bought or sold tobacco without a license, confiscation of the article and a heavy fine were the result, and frequently the whole property of the offender became a forfeit. On an average, the King purchased it at three reals, three eighths of a dollar, per pound, and sold it again at two dollars; but such was the number of officers employed to prevent smuggling, collect the tobacco, and attend the estanco, that, on the whole, the revenue suffered very considerably, although the profit was so great. Snuff was not allowed to be manufactured in Peru; one kind called _polvillo_ was brought from Seville, and rappee from the Havanna; but both were included in the royal monopoly. To secure the tax imposed on tobacco, no one could cultivate it without express permission from the Director; and, on delivery, the planter was obliged to make oath as to the number of plants which he had harvested; also that he had not reserved one leaf for his own use, nor for any other purpose. This tyrannical monopoly produced more hatred to the Spanish government than all the other taxes. Not only every tobacco planter, but every consumer joined in execrating so disagreeable an impost.
The _media anata_, or moiety of the yearly product of all places or employments under government, was paid into the treasury, or rather reserved out of the stipend when the payment was made by the treasury. This moiety was deducted for the first year only, and if the individual were promoted to a more lucrative situation, he again paid the surplus of his appointment for one year.
_Aprovechamientos_, or profits, were, in seized goods, the excess of their valuation over their sale, which excess was paid into the treasury so that the King took the goods as they were appraised by _his officers_, and appropriated to himself the profit of the public sale.
Composition and confirmation of lands were the produce arising from the sale of lands belonging to the crown, and the duty paid by the purchaser for the original title deeds.