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Published online by Cambridge University Press: 02 January 2019
One of the minor points raised by Raymond de Roover in his valuable study on The Rise and Decline of the Medici Bank deals with a document which he was unable to retrieve in the Florentine Archivio di Stato. First referred to by Giuseppe Canestrini in his pioneering study of Florentine fiscal history published in 1862, and subsequently cited and partly edited by numerous other scholars, such as Alfred Doren and Armand Grunzweig, this document, which seemed to have been lost since the reorganization of the Florentine archives in the first decade of this century, listed the names of Florentine citizens engaged in commerce, the name of the company of which each was a partner, a figure representing a tax assessment on the company, and the share of this tax which each of the company's partners was liable to pay.
wish to thank Professors Raymond and Florence Edler de Roover for their encouragement and useful suggestions. The document of the appendix was discovered and this article written while the author was recipient of a Junior Scholar Fellowship of the National Endowment for the Humanities. To the Endowment, and to Villa I Tatti, The Harvard University Center for Italian Renaissance Studies, which provided pleasant study accommodations during my stay in Florence, go my sincere thanks.
1 de Roover, Raymond, The Rise and Decline of the Medici Bank 1397-149.4 (Cambridge, Mass., 1963), pp. 422–423 Google Scholar, ns. 70-71.
2 Canestrini, Giuseppe, La scienza e l'arte di stato (Firenze, 1862), pp. 157–158 Google Scholar; Doren, Alfred, Die Florentiner Wollentuchindustrie—Von Vierzehnten bis zum Sechszehnten Jahrhundert (Stuttgart, 1901), pp. 497–500 Google Scholar; Correspondance de la filiate de Bruges des Medici publiie par A. Grunzweig (Bruxelles, 1931), viii.
3 Moreover, the watermarks of the two documents are distinctly different from each other: that of the first is a stepladder while that of the second is a tower.
4 In all probability the second document was prepared by the gild consuls of Por S. Maria to determine the political eligibility of those matriculated in the metnbrum ritagliatorum of their own gild. Some of the names listed in this inventory are crossed out and in the margin next to them there is an indication of the gild through which they received their political eligibility. Two examples: ‘Marchionnes di Niccolò di Geri Geri dicie vuole andare per la lana‘. f. 2r. ‘Badesino di Lodovico di Gianno della Badessa credo vada per l'arti minori‘. f. or. The two entries dated 1431 are on f. 2r and 5v.
5 One of the greatest lacunae in our knowledge of Florentine history is the fiscal policy pursued by the Commune in the Trecento and Quattrocento. B. Barbadoro's, Le finanze della Repubblica fiorentina (Firenze, 1929) stops the narrative with the consolidation of the public debt in 1347. Canestrini's La scienza e Farte … though informative contains numerous and often crucial errors. Professore Elio Conti is in the process of preparing an edition of numerous documents elucidating Florentine taxing policies in the Quattrocento. One hopes that his work will serve as a stimulus for the preparation of a series of comprehensive studies on this subject similar to those on Venetian finances published by Gino Luzzatto and Roberto Cessi.
6 For a brief and accurate description of the mechanics of submitting Catasto declarations: R. de Roover, The Medici Bank … , pp. 21-31.
7 Sixty-four and one-third catasti were assessed according to the first distribution of the catasto from 1427 to 1431. This means that the assessment reached in the distribution of 1427/28 was levied sixty-four and one-third times. The second catasto was imposed a total of eighty-nine and one-half times from June 1431 to December 1433, while concurrently several other levies were being assessed on the populace. Taxation continued at this extraordinary rate for the second and third quarters of the century. Much information on this subject can be gathered from Matteo Palmieri's account book in A﹛rchivio di) S(tato di) Firenze, Acquisti e Doni, VII. For the fiscal crisis of die 1420s see my forthcoming monograph: Florentine Political Finance in the Early Renaissance.
8 This is not to suggest that such discriminatory taxing policies were not applied against particular opponents of the ruling faction. What I am suggesting is that the problem, because of its importance in political and fiscal history, should be investigated with great care.
9 Perrens, Francois-Tommy, Histoire de Florence depuis la domination des Médicis jusqu'a la chute de la République (Paris, 1888), 1, 140–141 Google Scholar.
10 ASF., Libri Fabarum, 62, fs. 77r, 78r (11 June 1451), 78V (12 June.) The term of the died di balia was extended for six months on 7 December. Ibid., f. IOOV.
11 Ibid., fs. 85V, 86v, 89r. The vote in the Consiglio del 200 was 138-68, in the Consigli del Popolo 161-80, and in the Consiglio del Comune 109-53,m each case being approved by the narrowest of margins, as a two-thirds majority was needed.
12 R. de Roover, The Medici Bank … , pp. 21-31; Canestrini, La scienza e l’arte … , 150-151.
13 These were the graziosa of 1443 and the dispiacente of 1447: Canestrini, pp. 217, 224.
14 ASF., P(rovisioni) R(egistri), 142, fs. I72r-i74r. The section of the provision imposing the tax on commercial investments (f. I73r) reads as follows: ‘Item quod dicti decern officiales / charged with the administration of the tax / teneantur et debeant imponere cuilibet traffico civium florentinorum, tarn illium qui sunt in civitate Florentiae quam extra in quocunque loco, imponendo sub nomine illius traffici et eius sub cuius nomine cautat trafficum, ad dictam rationem florenorum duorum pro centinario corporis ipsius traffici ad solvendum comuni ut supra, que quidem tasse debeant fieri de consensu et in concordia dictorum civium dumtamen fiat partitum et deliberatio super tali tassa pro dictos decern offitiales cum fabas eorum corporis secundum ordinamenta.’ Palmieri thus summarizes the contents of the law: f. 46r, ‘Alle possessioni si ponesse in su le rendite secondo el primo catasto, e ponessesi da fior. 50 di rendita in gu s. 4 per lira, da fior. 50 a 100 s. 5 per lira, da fior. 100 in 200 s. 6, da 200 in 300 s. 7, da 300 in 400 s. 8, da 400 in 500 s. 9, da 500 in 600 in su s. 12. Del monte si ritenesse el terzo, cioe le paghe di Settembre a ogni creditore. A traffichi si ponesse fiorini 2 per cento… .’
15 Two examples of valsente declarations will suffice to illustrate the mechanism outlined by the law: Guidotto di Nanni Campanna e Godenzo suo nipote: 
16 According to Palmieri's account book (f. 47r) levies equivalent to three and two sixths times of the original valsente assessment were imposed in 1452. In addition, in September 1452 when a tax equivalent to one-fourth the valsente was imposed the communal legislators also assessed a levy according to a previous distribution known as the diecina. It is also interesting to note that the old, and seemingly discredited, system of the Monte d'un tre, tried and abandoned during the third quarter of the 14th century, was now revived. Several of the impositions according to the valsente were inscribed in such a Monte which rendered an interest of fifteen per cent instead of the customary five per cent per annum.
17 Rubinstein, Niccolai, The Government of Florence under the Medici—1434-1494 (Oxford, 1966), pp. 77–78 Google Scholar.
18 For details on this practice see Rubinstein, passim, and for the late Trecento my article: ‘The Florentine Oligarchy and the Balie of the late Trecento’, Speculum, x n n (1968), 23-5I.
19 Actually, there are two filze with the records of the balia's deliberations. The first, ASF., Balie, 28 contains the protocols of the officials’ deliberations, while the second, Balie, 27 contain the actual decisions as finally drafted by the official scribe of this extraordinary committee.
20 Balie, 27, f. 78r or 28, £ 352r-v.
21 ‘Quicunqus civis descriptus in distributionem oneris valsentis cui fuisset impositum secundum impositionem valsentis propter aliquod trafficum et in eo diceret nomen talis traffici debeat per totum presentem mensem Februarii notificare omnes suos socios et pro quibus ratis quilibet eorum sit in societate, cui societati fuisset impositum pro extimatione traffici secundum legem valsentis offitialibus montis vel a quo deputarent. Et quod in causa quo non notificaret intelligatur totum onus quod esset impositum dicto traffico debere cumulari cum posta illius talis in quem diceret dictum trafficum, et secundum illam debeat indicari pro suo integro valsente. Et ultra hoc cadat in poenam florenorum ducentorum ipso facto ab eo auferendam et applicandam montis comuni comunis florentiae… .’ Ibid., 27, f. 89r-v, or 28, f. 390r.
22 For similar examples see fs. 22v-23r of the inventory of traffichi. Marsuppini's death is referred to in several contemporary chronicles among which: Piero Pietribuoni, ‘Cronica’, in Biblioteca Nazionak Centrale di Firenze, Conventi Soppressi, C. 4895, fs. 163r-v.
23 I wish to thank Florence Edler de Roover for having allowed me to examine her extensive notes on the Catasto of 1457/8.
24 The text of the Catasto of 1427 has been published by Karmin, Otto in La legge del Catasto fiorentino del 1427 (Firenze, 1906)Google Scholar. Rubric 61 of the law which deals with taxation of traffichi e mercatantie is found on p. 50 of this work.
25 For distinctions of corpo, sopraccorpo and depositi a discrezione see: R. de Roover, The Medici Bank .. ., pp. 100-102, and Renouard, Yves, Les hommes d'affaires italiens au moyen âge (Paris, 1949), pp. 123–124 Google Scholar.
26 ASF., Catasto, 687 (Santo Spirito, Scala), f. 436r: ‘Lorenzo di Giovanni di Fruosino, ottonaio, chorpo non ha alchuna cantità di danari, e quel pocho fo cho'l credito di piu persone.’
27 Ibid., f. 596r: ‘Giovanni di Teruccio, forzerinaio, trafficho le braccia mia chon parecchi masserizie e feramenti in fare occhiali e achociare arpe e luti.’
28 Catasto, 690 (Santo Spirito, Ferza), f. 1072r: ‘Bonifazio di Lionardo, ricamatore, abbiamo died fiorini in masserizie, non tramchiamo danari.’
29 ASF., Balk, 27, f. 13ir and 155V, or 28, f. 604X and 7ior. The preamble of the law enacted on 17 July reads as follows: ‘… considerato quod aliqui cives quibus erat impositum secundum impositionem valsentis propter tramcum et in eis dicebat nomen trafEci ut supra non notificaverunt dicto tempore dictos socios offitialibus montis secundum formam dicte provisionis quam propter absentiam aliquorum ex eis tarn propter ignorantiam et brevissimum terminum ordinatum ad notificandum ut supra, et nonest conveniens quod sine eorum culpa recipiat aliquod dampnum circa praedicta …'
30 ‘Gittò detto valsente e traffico in tutta la cictà 71,766 fiorini 12 s.’ ASF., Acq. e Doni, 7, f. 46r.
31 Professor Elio Conti is presently preparing a critical edition of Palmieri's account book. It should become clear from that edition that Palmieri's information is accurate and that it agrees with other evidence culled from different sources dealing with Florentine fiscal history of the Quattrocento. For one example, compare Palmieri's figures of the city's income from the Catasto of 1427 with those offered by Pietribuoni. Ibid., f. 2iv, and Pietribuoni, f. 127r.
32 Catasto, 688 (Santo Spirito, Nicchio), f. 31r: ‘Lodovicho di Federigho Folchi, fo una botteghetta d'arte di lana in Via Maggio, dice Lodovico Folchi e compagni. Quando vi pare mandate per me e rimmarò d'achordo chon voi sopra accio.’
33 Catasto, 690 (Santo Spirito, Ferza), f. 728r: ‘Francescho di Martino, funaiolo … ho di chorpo lire sessanta.’
34 The gonfaloni examined were those of: Scala, Nicchio, Ferza and Lion Bianco. The reference to the Quaratesi bank is in gonfalon Scala, Catasto, 687, f. 401V.
35 Antonio di Taddeo di Filippo per la sua rata di fiorini 50, fiorini 25 de l'arte dela lana, dicie in Piero di Chosimo & Compagni fior. 25. o. o E pel trafficho di Mariotto Lippi per 5 /12 di fiorini 40 fior. 16.13. 4 Miscellanea Repubblicana, 21, 3bis, f. ir.
36 R. de Roover, The Medici Bank, p. 29, table 4.
37 These nine are: Antonio di Zanobi, bastiere: 13 s. (a oro); Antonio di Vico Lampini, becaio, 10s.; Antonio di Niccolaio, becaio, 10s.; Dietaiuti d'Antonio, vocato Bagniola IOS.; Michele di Niccolò, granaiolo, 14s.; Maso di Marco, farsettaio, 10s.; Niccolo d'Antonio, granaiolo, 14s.; Papero di Lodovico Cavalcanti, 18s. 6d.; Piero d'Andrea di Vico, becaio, ios.
38 The validity of this comparison should not be overstressed, for the obvious reason that the tax rates varied considerably between 1451 and 1458, being higher in 1451. One might suggest that, statistical conclusions aside, a substantial portion of the upper bourgeoisie invested respectable sums in business enterprises.
39 On Guillaume de Varye and his investments in Florentine commercial enterprises see: Michel Mollat, ‘Les affaires de Jacques Coeur a Florence’, Studi in onore di Armando Sapori (Milan, 1957), II, 761-771.
40 One should make it very clear that here one is talking about the individual branches of the Medici bank. The Medici holding company, which incorporated all the branches of the bank, as well as the two wool shops and the silk shop, was by far the largest business establishment in the city.
41 For a recent statement of this thesis see: Raymond de Roover, ‘Labour Conditions in Florence around 1400: Theory, Policy, and Reality’, in Rubinstein, Niccolai (ed.), Florentine Studies (London, 1968), pp. 277–314 Google Scholar, and Gene A. Brucker, ‘The Ciompi Revolution’, in Ibid., pp. 314-356.
42 For some such examples see: R. de Roover, The Medici Bank, pp. 25, 73.
43 In 1434, at the time of preparation of the ‘third’ catasto all Florentine merchants were required to submit their account books to the communal officials for inspection. Catasto, 2, f. 48r (12 April 1434).
44 In the tax records the branches in Geneva and Avignon were taxed together.
45 The same was also done for the London and Bruges branches.
46 R. de Roover, The Medici Bank, p. 61.
47 Giovanni Rucellai ed il suo Zibaldone, ‘II Zibaldone Quaresimale’, ed. Alessandro Perosa (London, i960), p. 62.
48 ASF., Catasto, 2, f. 89V. The text of this law has been published by Canestrini, La scienza e Varte … , pp. 174-176.
49 ASF., Acq. e Doni, 7, fs. 53V, 54V.
50 Jones, P. J., ‘Florentine Families and Florentine Diaries in the Fourteenth Century’, Papers of the British School in Rome (Rome, 1956), pp. 197–198 Google Scholar.
