When was the property tax introduced in early Mexico? Who paid?

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In 1829, while Vicente Guerrero was president, the Secretary of the Treasury (or Finance Minister), Lorenzo de Lavala implemented new tariffs, a graduated income tax, and property taxes to try to generate revenue for what was essentially a bankrupt government.

source: Concise Encyclopedia of Mexico, By Michael Werner

Another source, The Essential History of Mexico: From Pre-Conquest to Present By Philip Russell, specifies that this tax was

a 10 percent tax on rent for property worth more than $500. The elite considered the measure dangerous populism.

Both the graduated income tax and the property tax were mainly levied against the wealthy, as stated above, 'the elite'. Note Guerreros' presidency did not last the year, and Lorenzo de Lavala fled to the United States in self-exile.

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Source: stackoverflow.com

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