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188 FRANCISCO JOSÉ CORPAS ROJO ABSTRACT In the late 1400s and on very close dates, the Royal Inland Revenue (Hacienda Real) was reorganized and the first Units of the Spanish Army were created. The economic model of the first Units, the Garrisons (Guardas), is the same as that from the Major Accounts Department of the Catholic Monarchs’ Inland Revenue (Contaduría Mayor de Hacienda). At the dawn of the XVI Century, the military needs moved the theatres of war away from the Court. The manpower comprising the armies raised for definite campaigns was substantially increased in their pertinent ordinances. In the aforementioned ordinances a new model of economic management is reflected, The “Citizen Oversight” system (Veedurías) (1525-1718). This system main feature was the transfer of the economic control from the Inland Revenue to the Army, thereby delimiting the Inland Revenue and the Army relationship to a regular giving of accounts. KEY WORDS: Great Officer Commissioner, Accountant, Payer, Military review (Middle Age), Military review (XVI and XVII Century), Audit Board, Salary’s Officer. * * * * Revista de Historia Militar, I extraordinario de 2017, pp. 188-240. ISSN: 0482-5748


RHM EXTRA 1 2017
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