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THE SUBSÍDIO LITERÁRIO TAX. CONTINUITY OR BREAK?
TELMA DE MATTOS RUAS
telmaruas@grupoceu.pt
She has a Bachelor Degree in History from Universidade Autónoma de Lisboa (UAL), 1987, and a
Master Degree in Cultural History and Politics from Universidade Nova de Lisboa, 1995. She
attended the doctoral course in Institutional and Business Communication at Universidad
Complutense in Madrid and obtained the Diploma in Advanced Studies in 2002. In November
2007, she attended the course for Leaders in Education School Turnaround Leadership Program,"
Starting Fresh: Establishing Leadership, Building a Vision and Creating the Conditions for Student
Success" at the University of Virginia - Darden Business School & Curry School of Education. She
attended the Interuniversity Doctoral Programme in “History: Change and Continuity in a Global
World” and is currently preparing her Ph.D. thesis, publishing several articles evaluated by
reviewers as part of her PhD. She is pedagogical advisor to the UAL Board of Directors (Portugal),
coordinates the submission processes for new study cycles and supervises the guidelines for the
study cycles in operation.
Abstract
This paper is part of the study carried out on education in the liberal period based on the
minutes of the sessions of the Cortes. The analysis of parliamentary activity - the political
debate and the consequent legislative action indicates the importance paid to Instruction
and Education matters with the aim of meeting the needs of the Liberal State. Based on the
subsídio literário tax created by the Marquis of Pombal on 10 November 1772, nineteenth-
century society claimed the right to promote primary education, basing its claim on the
fulfilment of tax duties. The continuity of Pombal’s political action embodied the interests and
will of the liberal nation. However, the ideological demand of liberalism demanded its
extinction in the parliamentary debate. The oscillation between continuity or break marked
the political-economic views on the subsídio literário in the 1800s.
Keywords
Education, Instruction, Subsídio Literário, Parliamentary Debate, State Budget
How to cite this article
Ruas, Telma de Mattos (2021). The Subsídio Literário tax. Continuity or break?. Janus.net,
e-journal of international relations. VOL12 N2, TD1 - Thematic dossier 200 years after the
Revolution (1820-2020), December 2021. Consulted [online] in date of the last
visit, https://doi.org/10.26619/1647-7251.DT0121.4
Article received on em September 29, 2021 and accepted for publication on November
2, 2021
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The subsídio literário tax. Continuity or break?
Telma de Mattos Ruas
56
THE SUBSÍDIO LITERÁRIO TAX. CONTINUITY OR BREAK?
1
TELMA DE MATTOS RUAS
Introduction
The 1820 revolution unequivocally affirmed the Enlightenment philosophical ideals in
Portuguese society, widely disseminated at the end of the century of enlightenment and
in the first years of the new century. The revolutionary echoes sustained by new values
and renewed institutional powers, placing in the hands of men endowed with individual
rights the duty to reorganize the new moral and political order embodied in freedom and
popular consent, were responsible for social reconstruction. The reformed, modernized
society called on everyone to participate, asking for individual and collective collaboration
for its development and national progress. These contributions implied the acquisition of
school knowledge and skills, thus recognizing the importance of providing them through
formal means.
These skills were acquired through the education and instruction of everyone - children,
youth and adults. This education privileged the paternal right, the private sphere in the
definition of goals for moral education, virtues and talents, determining, depending on
the social strata, the educational qualifications and social skills to be gained.
Simultaneously, the public sphere was given the greatest mission: the education of
citizens instruction.
Under the jurisdiction of the State, the youth were offered elementary education,
fundamental for the exercise of civic participation, and technical and professional
training, allowing for a more enlightened and civilized society. The State saw political
responsibility as an individual right and as a duty, a function that it shared with the
private sphere the family - enshrining the different actions in the State's supreme law.
Therefore, the words Education and Instruction, despite identical in meaning, had
different representations and actions in the contemporary period.
It is important to emphasize that the use of the words education and instruction
synonymous in a dictionary - were not used to reinforce the meaning of the political
discourse, or to identify ideologies. Its use had a leading role in communication, so the
knowledge of its meaning, its linguistic and semantic use proved to be fundamental for
understanding the discourse and political action of the 19th century. This situation was
common to the one that had occurred in the Ancien Régime, revealing, therefore,
continuity in the use, identification and representation of words in communication. We
recognize, however, that after the 1820 revolution, the discourse became more modern,
a reference of revolutionary ideas based on individual rights and freedom. It revealed a
1
Article translated by Carolina Peralta.
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communication more attentive to signs of change, proposals for investment in literacy
and in education. The arguments for the development of instruction and education were
supported by political actions that encouraged literacy and showed concern to address
social needs.
Educational Projects in the Ancien Régime
Let us recall the political action to support education and instruction in the Ancien Régime.
The creation of the subsídio literário tax in 1772 by the Marquis of Pombal aimed to
promote public education and proved to be an important milestone for the development
of education. The legal provision regulated the procedures for tax collection,
extinguishing previous financial support to public instruction and instituted a body
responsible for the administration of funds -Junta-, which showed the State’s careful
supervision in the education of youth. It is important to emphasize that the regulation of
the creation of smaller schools, promulgated previously, with the small difference of four
days, supported its political action in the financial taxation
2
.
The following year, in 1773, three other regulations, the 15th February licence, the 4th
September Instructions, and the 16th December diploma clarified the importance of the
tax for the development of public education, allowing assessing the school network. Thus,
it must be emphasized that the set of laws placed in the fiscal issue, the financial
distribution of the tax, the essence of the education system reform project. This project
aimed to foster the development of state education and elementary education under the
remit of the State. In view of this, two questions arise: Has the restructuring of the
education system led to a policy to promote elementary learning? Are we facing a
proposal to generalize the elementary education system?
The intention of the Marquis of Pombal was the development of education and civilization
by promoting, at all levels of education, the dissemination of ideas of the enlightenment,
valuing knowledge and technical and scientific preparation. He believed it would
contribute to the modernization of a strong State taking into account its political,
economic and social interests, and the benefits and usefulness of the Kingdom.
This action aimed at political progress, favouring a social elite that proved to be
committed to the economic growth of the centralized state. Therefore, and despite the
significant step towards promoting elementary education, the reform elementary
education project was not able to stimulate the expansion of the school network to make
education popular.
However, the legal provision that created the subsídio literário tax was a fundamental
financial instrument for the promotion of learning.
Pursuing a political action of continuity, the reign of D. Maria I, despite favouring the
Church again by handing over to the Ursulines the responsibility for school education,
invested on free female education, on the establishment of specialized classes in scientific
2
The Bill of Law of 6 November 1772 established the administrative organization of schools, in order to allow
everyone to learn, and modernized the syllabi. It also defined the rules for teaching practice, the functions
to be exercised, and established the means of “subsistence” to be attributed to “masters and teachers” in
order to ensure and preserve the education system throughout the Kingdom and in the provinces.
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and technical areas - mathematics, foreign languages (French and English), rational and
moral philosophy, commerce and agriculture - particularly in the city of Porto, and also
supported qualified training in the wool sector. These measures proved to be essential
for the encouragement and continued development of education and instruction
3
. It is
also important to emphasize the legislative distinction granted to the most disadvantaged
and to female education.
Starting with the diplomas of 24 and 31 October 1814, the first provided measures for
the protection and benefits for orphaned and destitute children. The second granted to
three applicants, Margarida de Jesus, Teresa Rosa de Jesus and Maria Procópia,
authorization to continue teaching “in their current homes”, 20 girls per house, promoting
moral and elementary education “reading, writing, counting", to which other skills
deemed essential were added such as "sewing and making dresses". Each teacher
received a monthly payment of 6,000 réis, "paid through the subsídio literário". The
teaching activity was supervised by the Junta da Diretoria Geral dos Estudos (RDHE,
Legislação, 1814: 334) (Board of the General Directorate of Studies).
The Notice of 15 May 1815, in accordance with the previous royal resolution of 31 October
1814, confirmed the decision to create 18 schools for girls in the city of Lisbon to
encourage the learning of elementary knowledge, moral values of “Christian doctrine”
and the learning of crafts like “spinning, knitting, sewing, embroidering and cutting”
(Legislação Régia, 1815: 57).
In view of these political actions, we see continuity in the public proposals for education
and instruction, clearly highlighting three perspectives: cultural concern, social
intervention and the economic-financial approach, all converging towards a single
purpose: development of the education system by promoting the usefulness of school,
scientific and technical knowledge, placing it at the service of the Kingdom. This benefit
was, of course, supported by the subsídio literário”.
Another look at Instruction and Education in the liberal period
Whereas one can perceive another approach in the liberal period at instruction and
education, the aim remained the same: the progress of the Nation. Since 1820,
Portuguese society promoted the education of all citizens to sustaining its development.
The reform of the education system, at the different levels of learning, proved to be
essential, highlighting the main areas of intervention. At the pyramid of school
improvement there was the pressing need to promote elementary education, allowing
children to learn basic knowledge, moral education, and liberal ideals, all necessary for
demanding civic participation. Physical education activities, essential for the healthy
3
The permit of 31 July 1788 granted privileges and exemptions for a period of ten years to the wool and
dyeing factory in the Village of Covilhã and to the Spinning School in Celorico da Beira, given their “utility”.
The laws of 24 and 31 October 1814 showed concern for the development of education. The former provided
protection measures and benefits to orphaned and destitute children and the second granted Margarida de
Jesus, Teresa Rosa de Jesus and Maria Procópia authorization to continue teaching “in their current homes“
20 girls (in each one) receiving a monthly payment of 6,000 réis, “paid by the subsídio literário(Digital
Repository of the History of Education, Legislação, Resolução Régia 31-10-1814, p. 334). The Notice of 15
May 1815 determined the establishment of 18 schools for girls in the city of Lisbon with the aim of “teaching
Christian doctrine, reading, writing, counting, spinning, knitting, sewing, embroidering and cutting”
(Legislação Régia, Edital, 15-5-1815 p. 57).
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physical development of children and young people, were included in the syllabi. At the
same time, the syllabus modernization in secondary and higher education introduced new
scientific and specialized technical areas, thus encouraging socio-cultural enrichment and
the development of professional skills. The parliamentary debate dedicated to the
introduction to the study of political economy and new disciplines in the area of law must
be stressed.
On a second level and to respond to the investment needs in elementary education, the
social concerns focused on the following priorities:
- establishment of basic education institutions, enabling the expansion of the school
network;
- diversification of teaching methodologies, adoption of updated teaching material
suitable for different levels of education and school ages;
- modernization or construction of school spaces for the practice of teaching and
learning, including projects for the foundation and provision of libraries, awakening
a taste for learning and reading;
- checking pedagogical and administrative competences by the management bodies
under the Ministry of the Kingdom - the Junta da Diretoria-Geral dos Estudos,
Conselho Superior de Instrução Pública and the Direção Geral da Instrução Pública
and the ensuing debate on the need for training teacher pedagogy. It proved to be
of great importance for the improvement of the system.
This was followed by administrative organization that called for the involvement of other
entities responsible for political and territorial management, requiring the intervention of
the municipal power regarding the responsibility for regional school administration and
pedagogical supervision. We highlight the admission exams to the teaching career for
teachers, and the procedures for teaching the subjects, which allowed the regularization
of the professional career. There was also pedagogical inspection to ensure good
academic and didactic practices, and finally, the issue that turned out to be the most
important: the payment due to teachers and assistants. Difficulties in timely payment of
active or retired teachers accounted for a very significant number of petitions filed in the
Cortes in the 19th century, becoming a real political and social problem.
The recurrent and persistent representations, individual and collective, focused mainly
on the financial difficulties that teachers and their families were experiencing. The main
reason for the petitions was the delay in the payment of salaries. In addition, the irregular
and controversial management of the collection and distribution of funds resulting from
the subsídio literário tax was denounced, as it was sometimes diverted to meet other
education needs.
Pombal’s action in support of state education was welcomed by the majority of the
Nation’s representatives, even though the mismanagement and use of financial funds
were the object of derogatory parliamentary comments and opinions. Even so, the
creation and maintenance of the subsídio literário made a relevant contribution to
encouraging elementary education. The revenue from this tax made it possible to
respond to evident deficiencies in the education system. In addition, it contributed to a
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better definition of strategic guidelines with a view to the development of all levels of
education.
These topics were debated and analysed diligently in the sessions of the Cortes, with the
politicians responsible for the Kingdom and Treasury ministries frequently participating
in the discussion. None of the petitions were left unread in the Chamber of
Representatives. After being submitted, they were all carefully forwarded for a second
reading and a more detailed opinion in the different parliamentary commissions or went
to other ministerial services. The preoccupation and political urgency in answering the
pleas demanded it. The speed imposed in responding to all requests overcame another
need: the social care and attention that all requests deserved. Thus, the political action
sought to find adequate responses to the pleas, taking into account the financial
possibilities of the Nation. It was a thorny job, but it was also an intense and stimulating
period of political-social debate.
The petitions sent to the Cortes revealed different perspectives, mixing different feelings
that oscillated between civic participation enthusiasm, enshrined in the Constitution, the
social stimulus in meeting the reform needs, contributing to cultural modernization and
the realization of the economic and financial weaknesses that the Country experienced
4
.
The greatest political difficulty was the impossibility to respond to the recurring economic
and financial problems that persistently affected education professionals. The
government's difficulties in solving delays in the payment of salaries owed to teachers,
particularly to elementary education teachers, despite the collection of the subsídio
literário tax being the main source of revenue for the development of elementary state
education, was one of the main political debate issues, alongside the reform of the
education system that was insistently demanded.
4
It is interesting to recall the constitutional texts promulgated in 1822, 1826 and 1838 and the administrative
reforms that the country adopted throughout the 19th century. The consecration of the individual rights and
duties of the citizens, assuring everyone the right to education, the attribution of specific powers to the
municipal powers, were adjusted to the political moment. Under the banner of the decentralization of
political power, the political centralization exercised by the government restructured the administrative map
and, consequently, its competences. We underline, in a more liberal perspective, article 223 of the
Constitution of 1822 (título VI Do Governo Administrativo e Economico, capítulo II- Das Câmaras)
entrusted the Councils with the obligation to “Take care of primary schools, and other educational
establishments that may be paid from public income, as well as from hospitals, homes for the abandoned,
and other charitable establishments, with the exceptions and in the form that the laws determine”
(Assembleia da República, Portuguese Constitutions, 1992, 93). The constitutional texts of 1826 and 1838
referred these prerogatives to the regulatory law guaranteeing the right to free primary education (Carta
Constitucional, título VIII “Das Disposições Gerais e Garantias dos Direitos Civis e Políticos dos Cidadãos
Portugueses” - artigo 145º, §30; Constituição de 1838, Título III- “Dos direitos e garantais dos Portugueses,
artigos 28º e 29º). Among the administrative reforms we highlight: the Law of 20 July 1822, published on
1 August of the same year. The decree of 16 May 1832, preceded by an extensive report on the powers of
public administration, justice and the treasury, highlighted the measures of the “organization and
administration of the Treasury”, according to the Napoleonic model. The 1836 Administrative Code
restructured the new map of municipal administration. Changes under the government of António Bernardo
da Costa Cabral Administrative Code of 1842-. In the second half of the 19th century, the administrative
and territorial reorganizations that were promulgated in 1867, 1870, 1878, 1886 and 1895-1896 revealed
the main concern of the liberal state, the political redefinition of the map of municipal powers, the
suppression of councils, the duration of mandates and competences assigned to the appointed bodies and
members.
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The just claims for the enforcement of the Subsídio Literário
The many petitions that sent to Parliament throughout the 19 century requested the
enforcement of the subsídio literário tax to in public education. The first plea was sent to
parliament on 14 April 821. It was a congratulation letter sent by the Municipality of
Torres Novas to the representatives of the Nation. The message of congratulation for the
revolutionary political success was followed by requests for intervention with a view to
regularizing primary and secondary education in the region. The lack of provision of
primary and secondary education subjects proved to be incomprehensible for the citizens
in view of their regular compliance with their taxes.
The inhabitants of the aforementioned Village cannot be indifferent spectators
of such deficiency, when they recall the considerable taxation imposed on
their wines, and which they pay every year, and whose collection is therefore
destined by the law to support the Teachers, and it is not being enforced in
the Village in proportion to the payment made (DP-MCCGE, session no. 58,
14/04/1821: 578).
The municipality of Torres Novas, determined to implement primary education, sent a
new petition to the Cortes on 24 April of the same year. Despite the order of the Board
of the General Directorate of Studies ratifying the intention of the region, the political
decision fell to the Finance Commission. We believe, however, that the decision satisfied
the interests of the municipality, considering the content of other requests presented that
evoked as an example the success of the Torres Novas district in its requests.
A similar situation was repeated a few years later, in the sessions of 23 and 27 January
1835, with several municipalities in the Province of Minho demanding the use of tax funds
in the development of public education in the region.
We also recall in the same parliamentary year two interventions by deputy José Ferreira
de Castro. The first, made on 14 March, highlighted the legislative compliance that
instituted the Lisbon Lyceum (Decree of 17 November 1836). He then drew attention to
the relevance of the collection of the subsídio literário, essential to the promotion of
public education, suggesting rigorous use of funds to encourage training. In the second,
it required the approval of "some small, and provisional measures" (DP-MCCDN, session
No. 54, 28/03/1835: 696) that would allow the founding of primary schools in rural
parishes and the creation of complementary training subjects in the district main cities
logic, metaphysics, philosophy and ethics with the aim of developing the education of
the youth, basing the materialization of the proposals on the good administration of the
subsídio literário.
In 1837, the six requirements relating to primary education called for the timely payment
of teachers and referred to the various procedures for using the subsídio literário in
different locations, underlining arbitrariness in its application. Deputy Baron of Ribeira de
Sabrosa, in the session of 13 March pointed out these random procedures, stating:
In the village of Canelas, homeland of my noble friend, Deputy João de
Lacerda, seven hundred thousand réis are paid as subsídio literário, but there
has never been a teacher of first letters there, nor there is today: on the
contrary, in Beira Baixa, villages that pay no more than 20$000 réis in
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subsídio literário, have always had teachers of first letters. The worst thing is
that these same few teachers, who exist, are always underpaid. I believe that
Mr. Passos has already ordered some of them to be paid; but it is true that
the teacher of first letters in my own village had not received, not long ago,
a single coin, after the Queen's Government had been re-established (DP-
MCCGE, session no. 43, 13/03/1837: 16).
Similar circumstances were highlighted in 1839 and 1840. The collective requests of
primary teachers in the municipalities of Torres Novas, S. Pedro do Sul, Alcobaça,
Alpedrinha, Évora, Aveiro and Porto Santo demanded payment of their salaries. The
common argument presented for the payment of their salaries was supported by the
income from the subsídio literário, rejecting the administrative changes approved in
1836, which placed greater financial pressure on the municipalities
5
.
The representative of the Nation Alberto Carlos Cerqueira de Faria added his voice to the
protests, defending the preservation of the tax and admitting, however, that the amounts
collected proved to be insufficient for the development of education. It was a
controversial opinion. Many other deputies considered the funds sufficient to support
education in the Kingdom, extending its political and administrative action to the
overseas provinces
6
.
We underline yet another case of the municipality of Porto Santo Island, which decided
to use the tax revenue in the payment of salaries to teachers, the rental of the school
building and also the purchase of teaching materials. It was undoubtedly a unique
example, revealing a scrupulous administration of tax collection.
In 1842 there was a request for information on income from the subsídio literário tax
relating to the districts of Lisbon, Santarém and Leiria in the last two years. Was it an
unusual request? No. The request was presented by Deputy Bartolomeu dos rtires
5
On the territorial and administrative reform and its effects on political and financial structures and
procedures, we highlight the following references: SÁ, Victor de A reforma administrativa liberal que
precedeu a de Mouzinho da Silveira. Revista da Faculdade de Letras. Nº 2 (1985), p. 202.
We highlight other studies on local and regional administration, such as the work coordinated by Professors
Monteiro, Nuno Gonçalo; Oliveira, César História dos municípios e do poder local: dos finais da Idade
Média à União Europeia. Lisbon: Círculo de Leitores, 1996, de Silveira, Luís Espinha da Território e poder:
nas origens do Estado contemporâneo em Portugal. Cascais: Patrimonia Histórica, 1997, Manique, António
Pedro Mouzinho da Silveira, liberalismo e administração pública. Lisbon: Livros Horizonte, 1989, and the
article Liberalismo e Finanças Municipais da Extinção das Sisas à Proliferação dos Tributos concelhios,
Penélope, Fazer e Desfazer História, no. 3 June 1989, by Fernandes, Paulo Jorge Azevedo As faces de
Proteu-elites urbanas e o poder municipal de finais do século XVIII a 1851. Lisbon: Câmara Municipal, 1999,
Catroga, Fernando Natureza e História na fundamentação do municipalismo da Revolução Liberal ao
Estado Novo (uma síntese). In Silva A, Francisco Ribeiro da... [et.al.], org. Estudos em homenagem a
Luís António de Oliveira Ramos. Porto: Faculty of Humanities of the University of Porto, 2004 and A república
una e indivisível: no princípio era a província. Revista de História das Ideias. Coimbra. V. 27 (2006), Silva,
Carlos Manique da, Da vontade unificadora do Estado à adaptação da escola às realidades locais: o papel
dos governadores civis e dos comissários de estudos (anos de 1840-1860) Revista da Faculdade de Letras,
História, Porto, III series ére, vol.10, 2009, pp. 151-160, Tomás, Ana; Valério, Nuno Autarquias locais e
divisões administrativas em Portugal 1836-2013. Lisbon: Instituto Superior de Economia e Gestão da
Universidade de Lisboa, 2019 and the article by Langhans, Franz Paul de Almeida Organização
administrativa e local. In Serrão, Joel, dir. Dicionário de História Portugal. Porto: Livraria Figueirinhas,
1984. vol. IV.
6
The legislative provision published on 24 July 1851 by the Ministry of the Navy recognized the financial
importance of taxing the subsídio literário in all the islands of the province of Cape Verde, highlighting its
contribution to the development of education in the overseas province. In this regard, we also point out the
decree of 1 September 1881, which promulgated the maintenance of this tax collection in the State of India.
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Dias e Sousa at the 24 August session. His intention was to obtain detailed knowledge of
the movements of the Lisbon port, in particular the amount of wine exported
7
.
Therefore, economic reasons motivated his request. However, since the value of exports
influenced education matters and also because in 1841 two legal provisions on the
auctioning of the tax in the mainland districts had been approved 23 October and 2
November - we took into account the documents relating to the State budget foreseen
for the economic year 1839-1840. Thus, in this sense, and for a better interpretation, we
analyzed the following headings: State income and charges and other specific
documents. Based on documents relating to the Ministry of the Kingdom, it was possible
to assess the state of education, having as a starting point the request of the
parliamentarian elected by the Madeira constituency
8
. We also take the opportunity to
highlight the opinion of deputy Alberto Carlos Cerqueira de Faria, presented earlier,
defending that the income from the subsídio literário was insufficient to meet the needs
of public education.
Let us pay attention to the documents presented in the Cortes relating to public accounts
for the financial year 1839-1840. We start with the report by the finance minister drawing
attention to the State's difficulties, taking into account the debts and burdens of the
ministries. The issue of public debt, a major problem with a complex resolution, was
portrayed in the various maps that were delivered to the Assembly for due analysis. For
7
Professor Fernando de Sousa's studies on Real Companhia Velha allow us to take a new look at the company
and its commercial relations.In Arquivo Real da Companhia Velha, he reveals the complexity of tax collection
in the north region. The joint article by Fernando de Sousa, Francisco Vieira and Joana Dias - A cobrança
de impostos régios pela Companhia Geral da Agricultura e das Vinhas do Alto Douro (1872-1832) reveals
some data about the relevance of taxes, the amount of tax collection and its effect on the structure of the
State. On the subsídio literário tax, the Company collected in “production and commercialization” around
“315 reis in barrels of red wine (…) 120 reis in barrels of vinho verde, (…) 210 reis in exports to Overseas;
105 reis in wine barrel for Brazil”. These amounts were reduced from 1825 onwards. The amounts of tax
income in the North region in “Porto and councils” by the Company and by private individuals are also listed
below. if in the year under review, 1802, the total amount was 25,710$206.
In the book A real Companhia Velha. Companhia Geral da Agricultura das Vinhas do Alto Douro (2006), and
in one of the chapters A Companhia Geral da Agricultura das Vinhas do Alto Douro, Empresa Majestática
(1756-1834) (Fernando de Sousa, Diogo Ferreira, Francisco Vieira and Ricardo Rocha) continue the analysis
of financial data confirming the importance of taxes - subsídio literário and military tax - as being
"responsible for every year for more than 62% of the global amount" (229) pointing out the doubling of
revenues between 1802 and 1814. More detailed information on the collection of direct and indirect taxes
from the 1830s onwards is found in the documents of the state budgets, that can be viewed in the repository
of the General Secretariat of the Ministry of Finance. http://purl.sgmf.pt/repositorio/orcamentos/index.html
8
We draw attention to the legislative provisions that requested detailed information about the income from
the subsídio literário tax. The Ordinance of 18 November 1837 requested discrimination on tax collection in
the years 1834, 1835 and 1836 throughout the Kingdom. An identical situation was published on 28 June
1851, demanding the appraisal for the biennium from July 1851 to June of 1853. The laws of 20 May, 29
August, 10 and 16 October and 11 November 1837 requested data on charging in the municipalities of
Guarda, Santarém, Coimbra, Vila Real, Lisbon and Aveiro; the orders of 15 March and 7 June 1838 set out
procedures for collecting the tax throughout the Kingdom. On 12 July of the same year, an income table
was published for the period from 1 July 1838 to 30 June 1842. This was followed by bills enacted in the
same year and referring to the district of Leiria. The ordinance of 12 July 1839 requested the tax remittance
certificates relating to the district of Coimbra. The two ordinances of 22 October and 2 November1841
defined the collection procedures in the Kingdom. There were also requests on 10 December 1844, 12
January, and 18 March 1850, and on 24 December 1852. On 19 February1853, a new condition was added
to the collection process for the district of Aveiro, in compliance with the Regulation and the Law of 15 April
1857, extinguishing the tax on the mainland and replacing it with the property tax, keeping its collection
on the islands. The ordinance also determined that the average income of the last 10 economic years
1846-1856 set at 115,904$780 was placed directly in the total revenue from the property tax and was
subsequently distributed among the administrative districts. It further informed that the amount collected
in the year 1857 - 1,328:752$000 was distributed among the 17 districts, according to the administrative
and territorial reorganization 24 October 1855 - and in compliance with the conditions stipulated on 17
July 1855, putting in practice principles of fiscal equity.
JANUS.NET, e-journal of International Relations
e-ISSN: 1647-7251
VOL12 N1, TD1
Thematic dossier 200 years after the Revolution (1820-2020), December 2021 pp. 55-76
The subsídio literário tax. Continuity or break?
Telma de Mattos Ruas
64
an estimated deficit of 1,413,896$137, the outstanding debt reached the amount of
2,588,171$219 despite pointing out measures for its attenuation. Thus, after “change
was approved”, it was necessary to carry out a complex financial work.
Regarding the direct income of the subsídio literário”, its collection was estimated at
120,61$828. The tax increase was contemplated in the report of the responsible for the
Ministry of Finance, so the law determined an increase of 600 reis for each barrel of six
hundred and fifty litres, irrespective of the type of wine, in the taxes charged at the Sete
Casas customs, an estimated income of 200,000$000, which raised the total income by
320,616$828. If we take into account the budget proposal for the primary and secondary
State Education heading, the estimated value was 209,871$254, 55,183$334 less than
in the previous year. However, the estimate on 31 July 1840 calculated the charges to
be around 266,048$561, much higher than presented. It is also interesting and relevant
to observe the following maps: State funds on 30 June 1839, the table of taxes levied in
1837-1838 and in 1838-1839 in all administrative districts and, finally, the demonstration
by districts, so that we can better understand the request of the deputy.
In the first document, we recorded the amounts calculated to be collected on the
mainland -193,743$783- and in the district of Funchal - 10.45$462- relative to the
subsídio literário, in the second document we broke it down into three columns: the
regularization of collection in its entirety in the economic years 1837-1838 and 1838-
1839, the amounts missing in relation to direct taxes, which include the income from the
aforementioned tax and the total amount of the missing collections - own income, direct
and indirect taxes, various income and related to litigation -, referring only to the three
regions indicated in the request of deputy Dias e Sousa. Despite recognizing the political
effort undertaken by the State, the total amounts to be collected on 30 June 1839 were
still very significant.
Table 1 - Treasury Accounting Table on the collection of the subsídio literário tax
Districts
Tax Office
Total amounts collected in
the economic years 1837-38
and 1838-39
Direct taxes
Total amounts to
be collected
Leiria
85,414$318
24,071$081
54,318$216
Lisbon
404,233$435
851,997$928
567,748$926
Santarém
95,293$213
102,139$815
55,518$411
Source: Ministério das Finanças, Secretaria Geral - Repositório, Orçamentos de Estado 1839
With regard to the subsídio literário, we can confirm from the same table that the
regularization of the payment of the tax in the financial year 1837-1838 amounted to
56,492$973 and in the following year to 53,215$178. Can we consider the economic
recovery undertaken by the Government particularly auspicious for education? For the
State, yes. We have no doubts. For the education sector, namely for the teaching staff,
we dot not see it. The immediate interpretation allows us to understand the persevering
political strategy of the executive, in the sense of trying to balance the income and
expenses of the State, seeking to alleviate the economic and financial weaknesses.