Communal Taxes in Italy, 1416-18 Communal Ordinance
We, the undersigned, assembled here in Forlì on Wednesday, the thirteenth of Sivan, corresponding to May 18, 1418, to consider the communal affairs of the Jews of Italy. We examined the ordinances adopted at Bologna in the month of Tevet, 5176 [December 1415 or January 1416].
Those ordinances stated:
“Since difficult times appear to be approaching and the Jewish communities require wise and learned men to guide them and prevent disaster, we have appointed general commissioners from the communities of Rome, Padua, Ferrara and Bologna, as well as from Romagna and Tuscany. For the next ten years they shall be responsible for protecting the interests of the communities.
“If the commissioners believe that circumstances require them to assemble, they may do so. Their council shall have authority to levy whatever taxes the situation demands. These taxes shall be collected in the same manner as the general communal tax.
“The money collected shall be deposited with Benjamin son of Menahem of Corinaldo. The commissioners may spend these funds as they consider necessary.”
When we recognized that action by the commission was required, we summoned the appointed commissioners to assemble here in Forlì. Some came in person and others sent representatives.
After extended discussion, we decided that a delegation should be sent to the pope. It shall ask him to protect us and our people, to issue a new privilege and to confirm the rights granted to us by earlier popes.
To meet the expenses of this undertaking and other necessary communal affairs, we have enacted the following taxes:
Each community shall pay one and a half ducats for every thousand ducats’ worth of property belonging to its members, whether the property consists of houses, land or money. This assessment shall be collected according to the method used for the general communal tax.
Every household possessing property worth five hundred ducats or more shall pay an additional household tax of one and a half ducats.
Because this matter concerns not merely the protection of our property but the preservation of our lives, it might properly have been divided equally among every member of the community. Nevertheless, we have decided that anyone possessing no more than five hundred ducats but more than one hundred ducats shall pay one ducat as a household tax, in addition to that person’s share of the property tax collected from the community.
Anyone possessing less than one hundred ducats is urged to pay one ducat as a household tax if able to do so. In every case, however, that person must contribute at least half a ducat.
No one shall be exempt from these taxes except those who depend upon communal charity.
The collectors shall gather the money and send it without delay to Padua, either by a special messenger, bills of exchange or transfer between collectors. It shall be delivered to Yekutiel son of Emanuel Hai of Toscanella, who shall use it according to the instructions of the commissioners in Padua.
The money collected in Rome, Campagna, Marignano and other nearby places from which sending funds to Padua would be difficult shall instead be delivered to the treasurer in Rome. He shall act according to the instructions we give him.
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