Contracting and accounting: spanish army expenditure in wardrobe and the General Treasury accounts in eighteenth century

Abstract

The objective of this study is to examine the funds to purchase clothing for the Spanish Army during the eighteenthcentury and their administration by the General Treasury (from now onward GT) under the authority of the Spanish Royal Finances. We try to establish the relative and absolute importance of the assigned funds under this heading and the diverse means used for contracting, including its legal structure, the payment mechanisms used by the Crown and the accounting control.