Veïnatge i exempció fiscal a Valls: a propòsit de les franqueses atorgades al segle XIV i XV
(EN) As it is noticed in the town of Valls (Tarragona), the entrance in a neigbourhood was usually fllowed by the granting of temporal franchises, that is to say, the exémptioh.from taxes (and other Services) that the municipalities granted to foreigners, in order to increase the population and the...
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| Formato: | artículo |
| Fecha de publicación: | 1999 |
| País: | España |
| Recursos: | Consejo Superior de Investigaciones Científicas (CSIC) |
| Repositorio: | DIGITAL.CSIC. Repositorio Institucional del CSIC |
| OAI Identifier: | oai:digital.csic.es:10261/54607 |
| Acesso em linha: | http://hdl.handle.net/10261/54607 |
| Access Level: | acceso abierto |
| Palavra-chave: | Valls Privilegis i immunitats Demografia medieval Exempció fiscal Franqueses Segles XIV-XV |
| Resumo: | (EN) As it is noticed in the town of Valls (Tarragona), the entrance in a neigbourhood was usually fllowed by the granting of temporal franchises, that is to say, the exémptioh.from taxes (and other Services) that the municipalities granted to foreigners, in order to increase the population and the development of certain activities or services. Analyzing some rules coming from the Council of Valls, the author points out the directions and peculiarities of these enfranchisements, between the second half of the XIVth century and the second half of the XVth century. Examining a large number of exemptions (about 180, according to the list attached to the article), one can observe the evolution of this practice as far as the number, prigin and occupation of the beneficiaries are concerned; and also, it is possible to contrast these data with the corresponding municipal rule, for example, with regard to the different periods of possession of these exemptions. Nevertheless, it is in the fiscal question where the author calls the reader's attention, because not all the contributions were enfranchised. To sum up, the author supects about the supposed liberality of a practice that, after all, was used in order to attract new taxpayers. |
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