Muralles, burots i consums: els fonaments fiscals de les muralles
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The September Revolution of 1868 opened enormous expectations to change the model of state organization that moderateism had been building. The recruiting and the consumption taxes were especially hateful at the popular level. This article focuses on the second of these aspects that became generalized from the reform of the tax system in 1845. In walled cities like Girona, the imposition taxes paradoxically meant a strengthening of the walls while the clamour to demolish them was getting lourder. The city councils suffered the same paradox. Surcharges on consumption taxes were the most used way to cover the constant municipal deficits. The attempt to reintroduce the tax in Girona, in May 1872, started a riot that would be repeated with more or less intensity throughout the Catalan geography in the final decades of the 19th century. Carlism did not waste the opportunity to capitalize on the unrest
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