Orígenes institucionales y fondo documental de la Delegación Provincial de Hacienda de Navarra [Institutional origins and documentary fonds of the Navarre’s Provincial Delegation of Treasury]

Abstract

The post of Delegate of Treasury has its precedent in the provincial intendants, created by the Bourbon kings as delegates of the royal power. Afterwards, the establishment of the provincial governors as political chiefs and with also Treasury responsibilities means a concentration of roles whose final distinction wouldn’t take place until the proper creation of the Treasury delegations. The documental fonds of the Delegation of Treasury of Navarre, like the fonds of the other delegations, contains an important volume of files about the disentailing process and also plenty of accounting documentation. However, the fonds of the Navarrese delegation has peculiar characteristics originated by the special fiscal law of Navarre.