This article analyses the development of one of the oldest non-profit networks in Spain, devoted to economic aid to agriculture: those called pósitos, or municipal credit institutions founded for the benefit of farmers during the 19th century. The scope of this article, thus embraces their legal and administrative changes, as well as the effect that the local, regional and national institutions had on them, as a result of their own activity. A revision of .he credit procedures and taxation they were subject to is also carried out, and, in addition, an account I provided about the debate that took place, by economists and politicians at large, as a consequence of their reform, orientation and Iiquidation in the context of the century
