Las arcas del conde-rey, según las cuentas de 1258-1259

Abstract

The present study analyses the collection processes for the different taxes that constituted the Navarran monarchy’s tax system under the rule of the House of Champagne. The analysis is based on documents kept as part of the 1259 records. The first step was to hypothetically reconstruct the accounting system used for these records later to try to offer information, albeit incomplete, regarding cash revenue, in which a significant monetary contribution can be observed. More information has been preserved regarding revenue in kind (grain), meaning that figures about the year in question and previous years can be given. Spending, the real motor behind the entire tax system, is dealt with only in approximate terms. Despite the limited sample, the results obtained...