the lower classes, the fear of whom led the administration to press their fiscal measures most heavily on the richer citizens. Rinaldo degli Albizzi thought to effect a change by weakening the democratic element in the Council. At a meeting of the heads of his party in the Church of Sto. Stefano, near the old bridge, he proposed that the number of lesser guilds should be reduced one half, and the votes of the smaller citizens diminished correspondingly. Changes in the relative numbers of the guilds had always been the means employed by either party for securing political preponderance; for the relative position of the parties was not strong enough to make manœuvres of this kind superfluous. Besides the twenty-one guilds, there was a number of smaller corporations representing branches of the different trades. No less than twenty-five such societies were the offspring of the largest of the guilds, that of the woolstaplers. They had their delegates too, but were dependent on the greater guilds, who represented them in the State. On one occasion, in 1300, the representatives of seventy-two companies, were gathered together in council. The Duke of Athens, who relied on the lower classes, made the smaller companies independent, and put their consuls on a level with the others, but this did not last. The same thing happened at the insurrection of 1378, but the members of the small companies were again unable to keep their independence long. The diminution of the small companies, proposed by Rinaldo degli Albizzi, was at this time a question of some delicacy. Nicolò da Uzzano remarked that before anything was proposed against the people it would be advisable to come to an understanding with their friends. On this Rinaldo conferred with Giovanni di Bicci, whom, of course, he found opposed to the innovation. Had he wished to see a new insurrection he might have agreed to the project, but his native prudence had increased with years. Anyhow, he reaped this advantage, that, as the matter could not remain secret, to him would be ascribed the merit of thwarting a scheme intended for the oppression of the lower classes. Ere long they had to face another great undertaking.
The distribution of the public burdens among individual contributors was for a long time connected with serious evils, that were the more conspicuous in proportion to the severity of the taxation. The scale was furnished by the estimo or assessment of real and personal property,[6] which was in use as early as the eleventh century, and resembled the colletta that prevailed in the Two Sicilies after the time of King Roger. The tax-system of Florence, where Neapolitan rulers had often exercised power, bore the mark of Southern Italy. At the time of its fullest application, when the Anjou Viceroys were supreme the estimo attached to land, capital and personal income. It extended from the city to the country, where its operation was regulated in districts. The framework underwent frequent revisions in the thirteenth and fourteenth centuries, particularly in the latter, when the example of Naples increased the rigour of the fiscal authorities and gave rise to frequent complaints and petitions for a reform of the taxation. The arbitrium was often called into play before 1346, when the Government of the Duke of Athens ordered a register of all estates. The estimo was the standard on which the public loans were based. These, with the excise and other indirect taxes—which, in the palmy days of commerce, were very productive—served to cover the public expenditure. Loans were made in the first half of the thirteenth century, and before its close the taille was introduced by the Viceroy of Anjou for the maintenance of the French and other mercenaries. There were two methods of raising a loan. By the first, the treasurers of the commune made an agreement with one or more of the great banking-houses, who, on an assignment of the custom duties to them, advanced the money and distributed the loan among their customers and friends.[7] By the second method, the government itself announced the loan and allotted it to the citizens according to their income, as recorded on the estimo, the security being in this case also the customs duties for a certain definite period. Instead of a percentage the contributors received a monopoly of salt, with the privilege of selling it to the retail dealers at an enhanced price.
As the necessities of the State increased, other sources of revenue were looked for. In 1343 the hearth or fire tax was adopted (fumanti or focatico). Before that attempts had been made to tax the clergy. In the war against Mastino della Scala, Lord of Verona, which ended in 1339, the loans amounted to 350,000 gold guilders, and exceeded the annual revenue from the excise by 50,000 guilders. The accumulation of the debt after the expulsion of the Duke of Athens necessitated the continuance of the monte comune, already mentioned, for the administration of the public debt. In the previous century, when payment of the debt due to the citizens became impossible, a ‘great book’ was opened, which in the course of forty years was superseded. During the war of 1325, against Castruccio Castracane, resort was had to similar means for raising money, and the Republic, being unable to pay the debt without borrowing again, established the monte comune. The interest paid was at the rate of five per cent., though at other times it reached as high as twenty-five.[8]
At the beginning of the fifteenth century the taxation was continually rising, and in the war with King Ladislaus the whole of the income registered on the estimo was charged with a tax of five per cent. for three years. Nonpayment of the tax was punished by exclusion from office. The defaulter’s name was entered in a register called the ‘looking-glass’ (specchio), whence the expression netto di specchio applied to a man eligible for office. According to a regulation of 1421 no man was so eligible unless he, his father, or grandfather, had been regular in paying his taxes for thirty years.
Of course there were manifold murmurs at these extraordinary proceedings. The real evil, however, and cause of discontent was not only the high rate of taxation, but its arbitrary and partial distribution. When the partition of the burdens was made an arm of offence against which the citizens rose to defend themselves by violence it was necessary to find some other basis, if the State economy were to be preserved from ruin. The regulation of the cadastre in 1427 had a twofold object in view, namely, first to raise the public income by putting together the property tax, the income tax, and the interest on the national debt (paghe or luoghi di monte); secondly, to make the distribution of the imposts independent of personal and political opinions. This financial reform, which changed nothing in the nature of the tax, but only established a better partition of it, was not a new thing. At bottom it was but a complement of the estimo, and the expression catasto for census, from accatastare, to pile together, was used in Florence a century earlier. That it was brought forward with a view to adjust more equally the incidence of taxation may be gathered from the preamble of the ordinance of May 22, 1427: ‘It is hard to express in speech or writing how much the citizens have suffered in their goods and their liberty by the inequality of the public burdens. They have been robbed and driven to desperation. How many, who would gladly have returned to their homes, have been kept back in doubt and uncertainty, exposed to all the ills that flow therefrom.’
A commission of ten members was appointed to make within the year a register of property. Arranged methodically, it was to specify the various families in each quarter of the town, the name and age of the several members of the family, the estimated value of each one’s property, real and personal, in town and country, and in foreign parts. In the estimate were reckoned the domestic animals of value, merchandise, ready cash, money in the funds, and all good debts. The rent of houses was specified, and in the case of land cultivated by the owner the average crop was taken. The mezzeria, or lands let out to farm, were valued according to the market-price of produce, allowance being made for the working material furnished to the farmer by the proprietor. The capitalised value of property was estimated at 100 for 7 per cent. produce, and on this capital half a guilder, that is, one-half per cent., was levied. In casting up the various elements of personal property and income the same principle prevailed as when it was capitalised. Both sources of revenue united furnished the total of what was called the sostanza, according to which the quota of taxes was fixed. Certain deductions were allowed by law, so that the tax-paying portion of the income was only the surplus over the sum required for the strict necessaries of life. Among these deductions was the rent of the dwelling-house, and of the warehouse, stall, or booth used in the way of business. The fiscal legislation adhered to the principle of burdening the old nobility of the city, nor did it spare the magnates of the provinces, many of whom, up to the time of the French Revolution, preserved an exceptional position. They had to pay twice, nay, three and four times, as much in taxes as other people, and were charged with rates from which the ordinary inhabitants of the country were free. The valuation held good for three years.