L'imposizione diretta nei comuni dell'Italia centrale nel XIII secolo : la Libra di Perugia del 1285.

Door: Grohmann, Alberto.

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• ISBN: 9782728301270
• Uitgever: Roma : École française de Rome, 1986. Paperback. vi, 355 pp. : ill. ; 25 cm. (Collection de l'École française de Rome, 91). Italian text. Conditie: goed
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• Details: Conditie: goed. RECHT
• Extra informatie: - Throughout central and northern Italy, municipalities made a special effort during the 13th century to determine the wealth of their population. Linked to the growing needs of expanding organizations and created by the growing weight of direct taxes in municipal taxation, this movement led almost everywhere to the preparation of land registers or estimates, called upon to determine the basis of direct taxation. The Libra of Perugia, drawn up in 1285 on the basis of a land register from 1260, of which some fragments have been preserved, is one of the very few registers, that is entirety preserved. It also provides a comprehensive estimate of all elements of heritages, both movable and immovable, and has the particular merit of covering the entire population of a city which, with nearly 30,000 inhabitants, occupied a prominent position in the urban landscape of medieval Italy. To the complete edition of the Libra of 1285, which represents the second part of this work, A. Grohmann added the fragments of the land register of 1260 relating to the subjects listed in the Libra. In the first part, the author outlines some of the many surveys authorized by this exceptional document and compares the systems in force in the municipalities of central Italy to define the tax base. An index, obtained by automatic processing of the text itself, reproduces in alphabetical order the list of the 5,755 tax subjects who in the Libra are listed following the topographical order of their domicile within each of the parishes of the city.
• € 20.00