Early municipal revenue regulations: Fodrum, tax assessment, and loans in Bergamo between the late 12th and the mid 13th century
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Abstract
The subject of taxation has been recently identified as a privileged point of view for the study of growth of the administrative structures in the communes in northern Italy and to test their capacity for governance of the contado. Because of the variety and quality of evidence from mid-12th to mid-13th century, the case of Bergamo is an interesting local example. The sources allow to relatively accurate monitoring the development of procedures for collecting taxes in urban neighborhoods (vicinie), in religious institutions, and especially among the rural communes of the county. Attention is paid to the introduction of procedures for valuation (estimo) and their development as part of an overall growth of organization of the Orobic commune also caused by the contribution of rector and his staff coming from allied cities. The refinement of the tax system will lead the officials of Bergamo to take informed and politically motivated choices.
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