Gold of the Americas: The Conquest of the New World description
Spain, Portugal, France and England fight for control over North and South America. This strategy is quite intuitive, although it requires good skills with the mouse - to send an expedition to Brazil I managed not the first time. Just not get an icon in the country.
In the game there is a concept of taxation - every move (ten years), you need to send money home to support the interest of the state. Interest is expressed in the armies, colonists, and others.
Enjoy playing Gold of the Americas: The Conquest of the New World online, it can be played on your browser and is free.
Source: Archive.org, Mobygames.com