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Copyright of Revista de Economia e Sociologia Rural is the property of Sociedade Brasileira de Economia e Sociologia Rural and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article discusses the economic aspects of the province of Álava in the Basque territories in Spain from the 15th to 17th centuries. It examines the low tax rate in the region compared with other territories in Spain. The author analyzes the donation of money and military service to the Spanish government during times of financial crisis brought on by war, referencing historical sources found in the book of records "Cuentas de la Provincia." Changes in the funds of Álava's treasury, the financial depression in the 17th century, and a macro- and micro-level economic analysis of the province are also explored.