[24:] _Paulus Diaconus_: De Gest. Langobard., Lib. III., cap. 16.
[25:] _Brunetti_: Cod. Diplom. Toscan. Doc.u.m. No. 6, anni 715.
[26:] _Ibid_.: Cod. Diplom. Toscan. Doc.u.m. No. 8, anni 715.
[27:] _Ibid_.: Doc.u.m. No. 11, anni 716.
[28:] _Ibid_.: Doc.u.m. No. 50, anni 756.
[29:] _Muratori_: Script. Rer. Ital., Tom. I., Pars II., p. 192E.
[30:] _Muratori_: Antiq. Ital. Diss. II., p. 186.
[31:] _Muratori_: Script. Rer. Ital., Tom. II., Pars II., p. 409.
[32:] In a donation to "Aimo Voltarius, abitator castrii Viterbii."
Vid, _Troya_: Della Condizione, etc., p. 361. Doc.u.m. No. 6, anni 775.
[33:] _Ugh.e.l.li_: Italia Sacra, Tom. III., p. 28.
[34:] _Ibid_.: Tom. II., p. 145.
[35:] The word _palatium_ in the signification of _fiscus_ is perhaps more frequently used by the Frankish kings than by the Lombard. See a _privilegium_ granted to the nuns of the Posterla di Pavia by Lothar I. in the year 839, in which it appears that any one infringing its privileges must pay seventy pounds of the best gold, to be applied "medietatem Palatio nostro, et medietatem parti ejusdem monasterii."
Vid. _Muratori_: Antiq. Ital. Diss. XVI., Tom I., P. I., p. 233. Also several diplomas of Charles the Fat, and others make use of the same term. The word _camera_ for _fiscus_ as the imperial treasury, was probably not used before the time of Lewis II.; the first authentic use of it in that sense being probably a diploma of that monarch of the year 894, where he says that one hundred pounds of gold are to be paid "medietatem Imperiali Camere et medietatem suprataxatae Angilberge." Vid. _Muratori_: loc. cit. p. 234.
[36:] From _Otto of Freising_, De Gest. Freder., Lib I., cap. 31, we know that the same distribution took place in Hungary, which was divided into seventy _comitates_; "et de omni just.i.tia ad Fisc.u.m Regium duas lucri partes cedere, tertiam tantum Comiti remanere."
[37:] _Charlemagne_: Leg. Lomb. Nos. 127 and 128.
[38:] Lex No. 128.
[39:] _Muratori_: Diss. Ant. Ital. Dissert. VIII., Tom. I., P. I., p.
96.
[40:] _Muratori_: Script. Rer. Ital., Tom. II., Pars II.
[41:] In ill.u.s.tration of this fact I will cite the names of some of the various taxes, dues and privileges, mention of which is found in the old doc.u.ments. The feudal character of these will be apparent to the reader. Following the rough division indicated in the text, we have:
I. Under heading "_Fines and Forfeitures_":
1. Forfaturae: Forisfacturae, Multae (Mulcte), Freda, _e.g_. Leudis (Leudum) for homicide.
Penalties and compositions for crime.
2. Scadentiae: Excadentia, Bona caduca.
_Public.u.m_ falls heir to various cla.s.ses of individuals. Cf. Leg.
_Rhotari_, No. 158 et al.
3. Lagan (Laganum).
Seizure of shipwrecked goods by the state. Examples more common after year 1000 A. D.
II. Under the head of "_Taxes and Privileges_":
1. _Onera Publica_, or Angariae (Perangariae), Factiones publicae.
_a_. Heribannum: Penalty for avoidance of military service.
Cf. _Charlemagne_, Leges, No. 23 et al.
_b_. Heribergum: Hospitality to _Missi_ of emperor or king. Cf.
_Charlemagne_, Leges, No. 128 et al.
_c_. Mansionatic.u.m (Mansiones, Evectio): Lodging for king and his ministers.
Conjectum was a pro rata tax on a district so as to meet the expense. Cf. _Lud. Pius_, Leg. Nos. 54, 24, et al. loc.
Tractoria gave specification of what should be provided in each case. For Formula, v. _Marcolfo_, Lib. I.
_d_. Veredi (Paraveredi): Horses and beasts of burden for king and ministers. Cf. in Capitular. Reg. Franc. saepe. Capit.
_Lud_. II., Ad Missos, etc.
Census vehicularius, fiscalis or publicus was post to carry, free of expense, king"s letters, etc.
_e_. Foderum (Fodrum): Support of a king and his army in pa.s.sing through a district. Cf. many privileges and exemptions to different churches and monasteries. Articles of the Peace of Constance. Some privileges to private persons.
2. _Teloneum_.
_a_. Pedagium: General word for _tolls_ on streets, roads, bridges, etc.
[Greek: alpha]. Pontatic.u.m, for bridges.
[Greek: beta]. Portatic.u.m, for gates.
[Greek: gamma]. Platiatic.u.m, for license to sell in market.
[Greek: delta]. Casatic.u.m, for houses.
Cf. _Otho_ II., Diploma to Monast. Volturno a. 983, et al. loc.
_b_. Ripatic.u.m: General word for tolls and taxes for transport by water. Cf. Diploma of Berenger II. v. _Ugh.e.l.li_, Italia Sacra, Tom. V. Also a Privilegium of Charlemagne, anno 787. v.
_Ugh.e.l.li_, Italia Sacra, Tom. V., a. 787. This privilegium confirms the laws of Liutprand, and shows how much the inhabitants of Como had to pay in various places in moving salt down the rivers of Lombardy.
[Greek: alpha]. Paliscitura, [Greek: beta]. Trasitura, [Greek: gamma]. Navium ligatura.
Wharf.a.ge dues.
[Greek: delta]. Portonatic.u.m, harbor dues.
[Greek: epsilon]. Curatura, probably a tax on certain merchandise.
[Greek: zeta]. Pa.s.sagio, probably same as preceding, but possibly a tax in favor of those going to the Holy Land.
8. _Auxilia_ (Occasiones) (dues from va.s.sals): _a_. Praest.i.tiones.
_b_. Dona.
_c_. Gratuita.
_d_. Mutua.
More common after the year 1000 A.D.; but, for an example in the year 878, see a Diploma of Lewis II., published by _Puricelli_ in his Monumenti della Basilica Arnbrosiana.
III. Under head of "_lands owned by Crown or Public.u.m_":
1. _Terra Censualis_. Holder of t.c. owed these duties: _a_. Glaudatic.u.m, _b_. Escatic.u.m, _c_. Herbatic.u.m, _d_. Datio, _e_. Alpatic.u.m, _f_. Agrarium.
Payments for right to pasture cattle and swine on public lands.
Cf. Chron. da Volturno, a. 972. Chron. Farfensis. Privileg. Lud.
Pii, et al. loc.
_g_. Terratic.u.m, amount of produce given for right to cultivate.
_h_. Pascuarium, payment for sheep pastured on the public land.
_i_. Boazia, tax levied on every pair of oxen; probably not developed before XII. century.
The taxes and so forth mentioned in this list are by no means all that were levied, but are a fair representation of them. After the year 1000 their feudal character is even more strongly marked.