Taxation began with the Encomienda system. Under this system, rulers (Encomendero) of great estates used Indian serfs as laborers. In addition to providing labor, the serfs were taxed. There are many terms and levels of taxation, such as excise (alcabales), tributes (tributos), and payments to avoid military service to the king (media anata). These records are found in the National Archives, Archives of Hacienda (large ranch), department, tax courts, and local archives. Records of church tithes (diezmos) are in diocesan archives.