This article discusses some aspects of the fiscal apparatus administered by liberalsin the State of Santander during the federal era (1857 - 1886) and the social realitythat reveals such taxation. At that time, taxes didn’t cover the administration costs,compelling liberals to govern with a constant deficit. When asked for the causes, among others can be listed: widespread poverty, lack of tax culture, inaccurateinformation about the volumes of wealth, as well as the exacerbated clientelism thatmediated the mechanisms of tax collection and expenditure. Key Words : Taxation, deficit, clientelism, political power, economic power, poverty