I. Indirect Taxes. Import and Export Duties. Monopoly on Salt.

II. On Real and Personal Property.

III. _Prestanze._--Forced loans on the estimated property. In theory these were to be repaid and interest paid meanwhile, but this was rarely done ('tenere i luoghi' (shares) = to withhold the payment of interest), so much so that most took advantage of the law, that where the amount did not exceed two golden florins they might pay one-third down and forfeit all claim to interest or repayment.

The system led to great abuse. The influential got repaid, not so the poor. Hence speculators connected with Government bought up claims on the State for small sums, and then got the loan refunded.

The a.s.sessment (estimo) of citizen's property for II. and III. was originally managed thus--

=1.= A Balia appointed who a.s.signed to each ward their _quota_.

=2.= In each ward. Seven Boards of seven each (Sette Settine) made seven schedules of a.s.sessment on the citizens according to their idea of the property of each individual.

=3.= These seven schedules were sent to some of the best reputed monasteries, which rejected the four schedules which differed most widely, and then, adding up the amounts a.s.sessed to each taxpayer by the three remaining schedules, divided the total by 3.

But under this system numerous exceptions had crept in; indeed, the rich were largely exempted on the plea that they served the State by taking office.

Hence the reform of the _Catasto_, 1427 (_Accatastare_, to heap up). A valuation made every five years of all property subject to taxation. (Lands, movables within or without city, rents, profits of business.)

From this sum capitalised at the rate of 7 per cent., _i.e._ 7 florins income = 100 florins capital, deductions for necessary expenses were made. The remainder, which was looked upon as a surplus, was liable to be taxed either for direct tax or for loans at the rate of per cent. on the capital.

From the time of Cosimo the a.s.sessment was made by officials instead of representative Committees, and the principle of graduation was introduced. This became perpetual in 1480, when the tax was thrown on land only at 1/10th of annual value (the _Decima Scalata_). In 1482 the tax on movables and professions (_Arbitrio_) was reintroduced.

Under Savonarola, 1494, the system of graduation was abolished and the Decima was levied on land only, but shortly after the old system was re-established.

In 1503. The Arbitrio, a tax on Professions established.

IV. Poll Tax from 1 to 4 florins per head between ages 17-70. In cases of large young families only one member taxed.

Subject Towns and Districts of two kinds.

=1.= _Somissio_ by conquest or compact. The relation of Florence to these differed; but, generally speaking, the Podesta was appointed by Florence, and an appeal lay to Florentine Courts, while the dependent city kept its own government and laws, and more or less freedom of taxation.

The trade relations were peculiar. Both mother city and dependent cities maintained protective duties against each other.

=2.= _Accomandigia._--Under a Protectorate, the town then called _Raccomandato_. This did not amount to much more than acknowledging the Florentine supremacy, and following her lead in war.[86]

Causes of instability of Florentine Government--

1. Conflict between idea of equality and desire of families to rule.

2. Jealousy of the Executive.

3. No adaptability in the Const.i.tution.

4. Weakness and partiality of Justice.

5. Taxation the sport of parties, except when regulated by the Catasto, and that only for a short time.

6. Turbulent character of its citizens.

7. Oppressive government of its subject cities.

FOOTNOTES:

[86] Guicciardini in his _Ricordi_ says: 'The subjects of a Republic are in worse case than those of a Prince. A Republic grants no share of its grandeur to any but citizens of its chief city while oppressing others. A Prince considers all equally his subjects.'

APPENDIX III

VENETIAN CONSt.i.tUTION IN THE FIFTEENTH AND SIXTEENTH CENTURIES

Authorities.--Daru, _Histoire de la Republique de Venise_, B.

x.x.xix. Brown, _Venice_, pp. 163, 177, 398; _Venetian Studies_, p. 178.

I. The Great Council (Maggior Consiglio).

Confined by law of 1296 to the families of those who were _then_ members (_Serrata del Maggior Consiglio_). The eligible had to be elected, but were, as a matter of fact, always elected. No one could take his seat until the age of twenty-five, with the exception of thirty who were elected every December, and a few specially allowed to do so, in return for loans lent to the State.

Its functions were chiefly _Elective_. All officials, and magistrates elected by it, except a few of the highest officers, _e.g._ the Savii Grandi, the Savii di Terra Firma, and the Admiral.

_System of Election._--Nominators, chosen by lot in the Council, elected candidates--sometimes two, sometimes four--for the vacant office. The names of these candidates were then submitted to the Council, and the one who received most votes was declared elected.

The Great Council also originally enjoyed (_a_) some legislative powers, but these were gradually absorbed by the Senate; (_b_) judicial powers. On presentation by the College they tried commanders accused of negligence or incompetency.[87]

II. The Senate (Pregadi, _i.e._ the Invited), 246 in number:--

(_a_) Sixty elected in the Great Council for one year.

(_b_) Sixty (the Zonta, _i.e._ addition) elected by the outgoing Senate and confirmed by the Great Council.

(_c_) _Ex officio._--The Doge, his six Councillors, members of Supreme Court of Criminal Appeal, and members of financial and judicial departments.

(_d_) Fifty minor officials, who had a right to debate, but not to vote.

_Its Functions._

(_a_) _Chiefly Legislative._--It pa.s.sed laws on the proposal of the College.

(_b_) _Elected_ a few of the higher officials.

The Savii Grandi.

Savii di Terra Firma.

Admiral.

(_c_) Sometimes tried commanders accused of negligence or incompetence.