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Medieval Sourcebook:
The Taxes of the Kingdom of Jerusalem
Assises de Jerusalem. Tome H. Assises de la cour des Bourgeois,
p. 173, (Paris, 1843)
Old French.
[TR] The following is a list of taxes of the kingdom of Jerusalem.
The list of articles taxed forms an excellent index of the character
of the commerce conducted by the Mediterranean powers of the time.
1. The old duties command that one should take at the custom house
for the sale of silk for every hundred Besants, 8 Besants and
19 Karoubles, [Henceforth the coins are indicated by B and k]
as duty.
2. For the duties oil cotton the rule commands that one should
take per hundred, 10 B. and 18 K. as duties.
3. For the duties of pepper the rule commands that one should
take per hundred, 11 B. and 5 K. as duties.
4. For cinnamon the rule commands that one should take per hundred
10 B. and 18 K. as duties.
5. For wool the rule commands that one should take per hundred
B., 11 B. and 10 K. as taxes.
6. For the duties of alum the rule commands that one should take
per hundred, 11 B. and 5 K. as duties.
7. For the duty on varnish the rule commands that one should take
per hundred, 10 B. and 18 K. as duty.
8. For the duties on nutmegs or on nutmeg leaves, the rule commands
that one should take as duty per hundred B. 8 B. and 1/3 by law.
9. Of flax the rule commands that one should take per hundred,
8 B. and 8 K. as duty.
10. For the duties upon cloves and the leaves of cloves the rule
commands that one should take per hundred, 9 B. and 1/3 by law.
11. For the duties on Indian hens one should take the tenth.
12. For the wares which are brought by sea from the coast of Syria
and which cannot be sold the rule is that they can be withdrawn
and taken out of the country, but if the merchandise which cannot
be sold be taken out beyond the chain they must be paid per hundred
for as much as may then be in the country 8.B., per hundred, and
for that which may have been sold duty must be paid to the custom
house according that which is established for each kind and which
one would have to pay. And be it understood that these duties
shall be paid by the Saracens and by all the Syrians who may come
with wares into this kingdom.
13. For the duties on muse the rule commands that one should take
per hundred B. 8 B. and 1/3 as duty.
14. For the duty upon aloe wood the rule commands that on should
take 9 B. and 1/3 per hundred as duty.
15. For the duties on sugar for that which is imported and exported
by land and by sea, the rule commands that one should take per
hundred, 5 B. as duty.
16. For the duties per camel's load of sugar the rule commands
that one should take 4 B. as duty.
17. For the duty on sugar which is brought by beasts of burden
the rule commands that one should take 1 raboin per load as duty.
18. For all things which are exported by land to be taken to the
Paynims the rule commands that one should take as duty per Besant,
1 K.
19. For the duty for the salt fish which is imported from Babylon
one should take the quarter, that is of 4 B. one of the four,
as duty.1
20. For the duty on flax which is imported from Babylon to Damascus
the rule commands that one should take in transit for each camel
1 B. and 2 K. as duty.
21. For the duty on alcana the rule commands that one should take
give for each sack a duty of 18 1/2 K.
22. For the duty on all the spices of retail shop-keepers the
rule commands that one should take as duty per besante 1 K.
23. For the duty of sesamum the rule commands that one should
on importation per hundred, 10 B. as duty.
24. For the duty on oil of Sesamum the rule commands that on should
take per hundred, 11 B. as duty.
25. For the duty upon incense the rule commands that on should
take per hundred. 11 B and 5K. as duty.
26. The rule for cardemome the law commands that one should take
per hundred 11B and 5K as duty.
27. For the duty on ivory the law commands that one should take
per besante 2 K as duty.
28. For the duty on Sarcocoll the rule commands that one should
take per hundred, 11B and 5K as duty.
29. For the duty on Galega the rule commands that one should take
per hundred 4 B. and 4 K.
30. For the duty upon the twigs and the leaves of lavender the
rule commands that one should take per hundred, 4 B. and 4 K.
31. For the duty on Myrodolan the rule commands that one should
take per hundred 4 B. and 4 K.
32. For the duty on cinnamon the rule commands that one should
take per hundred, 4 B. and 4 K.
33. For the duty on rhubarb the rule commands that one should
take per hundred, 4 B. and 3 K. as duty.
34. For the duty on ginger the rule commands that one should take
per hundred, 4 B. and 4 K. as duty.
35. For the duty upon camphor the rule commands that one should
take per hundred, 11 B. and 8 K. as duty.
36. It is understood that the rule commands that one should take
on borage per hundred, 11 B. and 5 K. as duty,
37. It is understood that the rule commands that one should take
on aspic per hundred, 4 B. and 4 K. as duty.
38. It is understood that the rule commands that one should take
on gariophylus per hundred, 4 B. and 4 K. as duty.
39. It is understood that the rule commands that one should take
on ammonia, internal tax that is to say per hundred, 11 B. and
5 K.
40. It is understood that the rule commands that one should take
on Nabeth sugar, an internal tax.
41. It is understood that the rule commands that one should take
on dates, an internal tax.
42. It is understood that the rule commands that one should take
on emery per hundred, 10 B. in duty.
43. It is understood that the rule commands that one should take
on licorice Saracen and Syrian 1 and 1/2 tenths, but of French
one should take only 13 B. per hundred as duty.
44. It is understood that the rule commands that one should take
on sulphur of arsenic per hundred, 11 B. and 5 K. as duty.
45. It is understood that the rule commands that one should take
on camphor root which is underneath per hundred, 11 B. and 5 K.
as duty.
46. It is understood that the rule commands that one should take
on straps and saddles which are exported from the city per B,
1 K. as duty.
47. It is understood that the rule commands that one should take
on Yellow sulphur of arsenic, an internal tax.
48. It is understood that the rule commands that one should take
On libanotis per hundred 10 B. and 8 K. as duty.
49. It is understood that the rule commands that one should take
on all planks and beams which are exported by land, as duty the
quarter of what they cost.
50. It is understood that the rule commands that one should take
as duty on planks used to construct threshing floors the tenth
of what they cost.
51. It is understood that the rule commands that one should take
upon salt fish exported from the city the quarter of what it cost
as duty.
52. It is understood that the rule commands that one should take
on fruit per hundred, 14 B. as duty.
53. It is understood that the rule commands that one should take
on hens exported from the city and upon ? one Should take an internal
tax.
54. It is understood that the rule commands that one should take
as duty on rafters per besant, 2 K.
55. It is understood that the rule commands that one should take
on olives, 20 B.
56. It is understood that the rule commands that one should take
on wine which is brought from Nazareth and from Saphouric and
from Safran, per camel load as duty 12 drachmans.
57. It is understood that the rule commands that one should take
of thread of Damascus an internal tax.
58. It is understood that the rule commands that one should take
of senna per hundred, 20 B. as duty.
59. It is understood that the rule commands that one should take
of red currants per hundred, 8 B. and 1/3 which is the amount
of the duty.
60. It is understood that the rule commands that one should take
of wine which is imported from Antioch or from Lische or this
side per besant, 1 K. as duty.
61. It is understood that the rule commands that one should take,
of the shoes which the Saracens purchase as tax of sale, the tenth.
62. It is understood that the rule commands that one should take
as duties on wheat, the tenth .
63. It is understood that the rule commands that one should take
on eggs the tenth as duty.
64. It is understood that the rule commands that one should take
on hens and pullets as duty the tenth, that is to say per hundred,
10 B.
65. On the goats which are imported from the Paynime the rule
commands that one should take the tenth as duty.
66. On geese which are brought into the city the rule commands
that one should take the tenth as duty.
67. On the oil which comes to the custom-house the rule commands
that one should take per hundred, 8 B. and 4 K. as duty.
68. On nut gall the rule commands that one should give and take
as duty 5 B. and 18 K. per hundred.
69. On the wool which is imported from various parts the rule
commands that one should take by law per hundred 10 B. and 18
K.
70. On wax the rule commands that one should take per hundred
2 B. and 5 K.
71. On pens the rule commands that one should take as internal
tax that is to say 11 B. and tax, that is to say 11B an 5K. per
hundred.
Source:
Roland Falkner, "Taxes of the Kingdom of Jeruslem",
pp. 19-23, in "Statistical Documents of the Middle Ages ", Translations and Reprints from the Original Sources of European
History, Vol 3:2, (Philadelphia: University of Pennsylvania,
[n.d.] 189?), 1-23
This text is part of the Internet Medieval Source Book.
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© Paul Halsall December1997
halsall@murray.fordham.edu
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