This article deals with the evolution and structure of the tax revenues of the royal treasury of Santiago de Chile during the last third of the 18th century, based on the distinction between the summaries of cargo from the books of this treasury and the e ective tax collection reported by the General Accounting O ce in 1792. This exercise shows the impact of the accounting reform of 1784 on said administrative records and the di culty that it could mean for the timely obtaining of

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... syntheses about the state of this treasury. The high correlation between the economic and o cial scal variables, unlike that obtained through the summaries of cargo and, regarding the growth of the Santiago treasury, although it was partly explained by the course of the economy, it was also the result of the reformist process organized from the metropolis.