"De contributionibus fiscalibus": els conflictes entre el municipi de Valls i la comunitat de preveres durant el segle XIV

Abstract

This article presents an analytical case study of the fiscal controversies which arose in Valls (Camp de Tarragona) during the fourteenth century relating to controversies between the municipal officers and the collective of the town's clergy —processes which afford an intimate view both at the general level, of the position of ecclesiastical officials before the imposition of tax, and at the particular level, of the process of formation of the town's financial administration. Thus one observes in great detail various fiscal obligations (both in manner and form of the municipal taxes they paid) which were required of this collective. In sum. it can be seen that, to their great advantage, they enjoyed a fiscal status distinct from that of other contributors.