Which type of tax was levied on male tenant farmers of military age under the Spanish "encomienda" system?

The tax that was levied on male tenant farmers of military age under the Spanish "encomienda" system is classified as a personal tax. This tax was specifically targeted at individuals based on their personal characteristics, such as age and gender, as opposed to being based on income, property ownership, or sales transactions.

The "encomienda" system, a labor system that allowed Spanish settlers to extract tribute from indigenous populations, imposed obligations that included taxes on individuals who were assigned to encomenderos (the landholders). The focus on taxing males of military age reflects the societal and military structure of the time, where the government sought to manage and support its military needs by taxing those who could potentially serve.

In contrast, income tax is based on earnings, property tax is related to real estate ownership, and sales tax is charged on goods and services at the point of sale. None of these align with the specifics of the encomienda system, making personal tax the correct classification for this context.