The accounts of the Isabela and the Bedford
the two authorized ships given in 1713 by Philip V to Queen Ann of England as a present
DOI:
https://doi.org/10.26784/issn.1886-1881.v6i10.141Keywords:
The South Sea Company and the Assiento, Spanish American Trade, Accounting HistoryAbstract
The historical context [in which we are going to situate the development] of this paper is that of the signing of the Treaty of Utrecht in 1713, and, in consequence, the negotiation with England of the slave Asiento, the privileges of which were granted to the South Sea Company by Queen Anne of Great Britain.
Besides the polemical grant of the so-called ‘navío de permis o’, Phillip V conceded, as a present to the Queen, the authorization for 2 ships of 500 to 600 tons to sell goods, one in the port of Veracruz, the other in Cartagena or Portobelo. The ships chosen for this mission were two warships lent by the English navy to the Company—the Isabela and the Bedford, whose tonnage was far higher than the legal requirement.
In this paper I will focus on the study of the accounts of these ships, concluding, unlike Geoffrey J. Walker, that despite the difficulties in the elaboration of these accounts and the limits of their contents, the deal was quite profitable for the Company.
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