Millau en rouergue de 1350 a 1400 : etude sociale, administrative et financiere
Institution:
Montpellier 3Disciplines:
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Abstract EN:
This subject can be regarded as part of the works about medieval urban history. It deals with the social, financial and administrative study of millau, a southern consular town of about four thousand inhabitants during the second half of the fourteenth century. The research has been done on taxation documents of the period held in the town's record office. The assessment and accountancy books are full of information about demography, social groups, trades, the state of property, the hierarchy of wealth, the development of surnames which is still unfinished and the everyday life of the town's inhabitants. A thorough study of these documents reveals the families of rich merchants and noblemen, who, consuls or counsellors, have formed the leading class of an oligarchic government which votes taxes, distributes them and controls their allotment. The financial study reveals the mechanism of direct taxes by distribution : appraisement of property, taxation of property according to the income, fixation of tithes and direct collection of rates. A study of the town's accountancy reveals the usual recourse to compelled loans and the refounding by compensation raised to the level of an institution.
Abstract FR:
Ce sujet s'inscrit dans le cadre des travaux d'histoire urbaine medievale. Il porte sur l'etude sociale, administrative et financiere de millau, ville consulaire du midi, de quatre mille habitants environ pendant la deuxieme moitie du quatorzieme siecle. Les recherches ont ete effectuees a partir des documents fiscaux de cette epoque, conserves dans les archives communales. Les roles de contributions et les registres de comptes renferment des indications sur la demographie, les groupes sociaux, les metiers, la composition des patrimoines, la hierarchie des fortunes, la formation des noms encore inachevee et sur la vie quotidienne des habitants. Des documents depouilles apparaissent les familles des riches marchands et des nobles qui, consuls et conseillers ont compose la classe dirigeante d'un gouvernement oligarchique qui vote l'impot, le repartit et en controle l'affection. L'etude financiere revele le mecanisme de l'impot direct par repartition : evaluation des patrimoines, allivrement, fixation du dernier de base et perception en regie directe. L'examen de la comptabilite communale permet de decouvrir le recours habituel a l'emprunt force et le paiement par compensation erige en veritable systeme.