Municipal rents in private hands: a comparative approach to the indirect collection of fiscal and judicial rights in medieval Loulé and Porto (late 14th - early 16th centuries)

Abstract

By the second half of the 14th century, leasing municipal rents to private individuals (known as tax farming) was already prevailing in most Portuguese municipalities. In this paper, we will study this system of rent collection in two urban centers: Porto and Loulé, in the period between the end of the 14th century and the beginning of the 16th century. In particular, we intend to determine the sociological profile of the tax farmers operating in those two urban contexts, as well as their relationship with local power and royal administration. Ultimately, we expect to identify dynamics of upward and downward social mobility linked to participation in this business, while verifying whether tax farming worked as a platform for social advancement or a consequence of already belonging to the ruling elite. In order to achieve these results, we will analyze the accounting books, and town council minutes available.

Keywords

• Middle Ages
• Portugal
• Fiscal History
• Municipal Taxation
• Tax-farming
• Urban History