Note 172 — LORENZO DI PIERO DE’ MEDICI

The catasto of 1427 was a register or list of all who were bound to pay taxes to the Commune of Florence. It runs: “1. Ten officials are to be appointed to compile the register. 2. All families liable to be taxed are to be inscribed in four books; their number, ages, health, capacity, and occupation. 3. All their possessions, movable and immovable, are to be inscribed, whether within the confines of the State or abroad, monies in existence, or what is owing to them, their slaves and whatever belongs to them. 4. In the same way other partial catasti shall be drawn up, as of peasants, universities, and guilds, foreigners and other persons not generally liable to be taxed. 5. The income of each separate possession is to be noted, so that the capital value may be ascertained, and 100 florins shall be taken as the valuation for every 7 florins of income. 6. From such valuation shall be deducted the inherent expenses, rent of houses, of shops, the price of horses for personal use, and 2 florins per head. 7. The net income being thus reduced, 10 golden soldi are to be paid on every 100 golden florins, equal to the tenth part of a percentage at 5 per cent. 8. On every person deducted as above, between eighteen years of age and sixty, an arbitrary tax shall be imposed, not to exceed 2 florins. 9. It is left to the discretion of the officials, in case no surplus remains after the above deductions, to impose a tax to be arranged with the persons taxed. 10. Whoso declares a false income shall have his possessions confiscated. 11. Should any contention arise the decision of the officials is final; they may not diminish the amount of the tax, save for the repayment of a dower, until the new catasto, without the approbation of the Great Council, but they may augment it. 12. The catasto is to be corrected and compiled anew every three years. 13. All taxes are henceforward to be regulated by the catasto.” Osservatore Fiorentino, i. 91. Signor A. Rabbini, Dell’ accertamento catastale, &c., defines the catasto as at present existing as “a public document serving as an absolutely legal and fundamental base for the imposition of taxes on landed property and a guide in judicial or administrative procedure involving the settlement of questions regarding landed property and the rights and obligations of the owners thereof.”