| 總結: | This article examines the existing procedural order in the Royal Treasury of New Spain through a specific form of revenue, that of the tobacco monopoly, and form of trial, that for contraband cases. It starts by analyzing the historiography that has addressed the phenomenon of contraband tobacco in New Spain, goes on to identify the judges and revenue tribunals in different instances and then determines the basic norms that regulated the tobacco monopoly in contraband trials, as well as the sentences that were to be imposed. On this last point, it briefly emphasizes the connections between those norms regulating the Royal Treasury of Spain as part of a general political context of increasing pressure for greater uniformity among the Royal Treasuries of the Indies in the Spanish Crown as a whole.
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