Aproximació a les fonts fiscals de la Catalunya baixmedieval: llibres d'estimes, valies i manifests
DOI:
https://doi.org/10.3989/aem.1992.v22.1076Abstract
The article constitutes a brief exegesis of the kind of fiscal sources that receives different names in Catalonia, names that are listed in this very title. Taking as an example the extracts of the sources belonging to the Catalan municipal archives (Appendix), the author realises a summary description of the source whilst he puts in evidence, in every case separately, the different processes used to determinate the base of the taxes. He focuses very specially his attention on several aspects and problems that represent this source, caking in consideration foreign historiography, in particular, the franco-italian.
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