As "visitador", Gálvez instituted quick and decisive changes in tax collection, accounting, and jailed corrupt officials. He created a state monopoly of tobacco and imposed new taxes on pulque and flour. He also took measures to combat contraband and reformed the system of customs collection in Veracruz and Acapulco. (He ended the farming of customs.) He also established general accounting offices in the municipal governments. Government revenues rose from 6 million pesos in 1763 to 8 million in 1767 and 12 million in 1773. In 1765 Gálvez assisted in reorganizing the army, a project of viceroy Joaquín de Montserrat, marqués de Cruillas under the direction of general Juan de Villalva. When Cuillas opposed Gálvez's actions, he was soon replaced by a new viceroy, Carlos Francisco de Croix. Gálvez privileged peninsular-born Spanish merchants over American born, which had the effect of funneling capital into mining. He boosted the mining industry further by reducing the price of mercury, a crown monopoly, which allowed a greater volume of silver ore to be refined.