The tithe law of the Indies (Recopilación, libro I, título 16)

The tithe of the Indies belonged to the crown by papal grant. The título extends a Castilian tariff of 1501 to America and amends it crop by crop — rice, cacao — abolishes personal and double tithes, strips the military orders of their exemption, taxes the king's own farms, forbids making Indians carry the tithe on their backs, and gives three ninths of half the yield to the cathedral fabric and the hospital. Gold and silver are exempt.