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Abstract
El artículo analiza el papel que desempeñó la siembra de la caña de azúcar y la destilaciónde aguardientes para la economía del Estado Soberano de Bolívar. Se sostiene que a diferencia
del tabaco y el algodón, la caña de azúcar, por medio del comercio de aguardiente, consolidó
un mercado interno y dinamizó el comercio entre las provincias y comarcas del Estado. Lo
anterior llevó a que el Estado estableciera el impuesto a la destilación y venta de aguardientes,
convirtiéndose en uno de los impuestos más significativos para el sostenimiento de la
administración pública, después de los impuestos al degüello y sobre la renta.
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