THE MAJORCAN CHURCH'S INPUT IN THE 18TH CENTURY: BETWEEN REGALISM AND NEGOTIATION

The tax contribution of the Majorcan ecclesiastical estate had some peculiarities that differenced it from the rest of the Spanish territories. This paper analyzes its participation in the direct taxes collection and the existence of two stages in the State -Church relationships: a first one with a greater opposition and a second one with a greater collusion linked to the Charles III royalist policy. We will also show the collection format, the limitations in the success of the State attempts forcing the Church to contribute to the "utensils" tax, and the weight of the ecclesiastical participation in relation to their assets and to the rest of the taxpayers.