3117

c. 1255. Acre. Charges imposed on merchandise as recorded in the Livre des Assises de la Cour des Bourgeois. (Abbreviations: b. – besant; k. – karouble. (*) = entry found only in Venice: Biblioteca Marciana ms. fr. App. 6; (†) entry omitted from that manuscript.) A The rubric speaks of these charges having been set ancienement by the kings and the preudes homes.Sales tax in the fonde on silk (see): 8 b. 19k. per 100b. [= 8.8%]; Sales tax on cotton (couton/conte): 10b. 18k. per 100b. [= 10.75%]; Sales tax on pepper (pevre ): 11b. 5k. per 100b. [= 11.2%]; *Tax on cinnamon (canelle): 10b. 18k. per 100b. [= 10.75%]; *Tax on wool (laine): 11b. 10k. per 100b; †Tax on alum (l’alum): 11b. 5k. per 100b. [= 11.2%]; †Tax on lac (laque): 10b. 18k. per 100b. [= 10.75%]; Tax on nutmeg or mace (nois mouscades or feullies mouscades): 8⅓b. per 100b. (variant: 9b. 8k.) [= 8.3%]; *Tax on linen or flax (lin): 8b. 8k. [= 8.3%]; Tax on cloves (giroffle and feilles de giroffle): 9⅓b. per 100b. [= 9.3%]; Tax on guinea fowl (gelines des Indes): one tenth. Unsold merchandise brought in by sea can be taken away again, but if it is taken through the chaene it pays 8b. for each 100b it should have sold for. And it offered for sale in the fonde it still pays whatever the rate is. This applies to Saracens and all types of Syrians. Tax on musk (mousquelliat): 8⅓b. per 100b. [= 8.3%]; Tax on aloe wood (ling aloe): 9⅓b. per 100b. [= 9.3%]; Taxes on imported sugar (sucre), irrespective of whether it is brought in by sea or by land: 5b. per 100b. [= 5%]; Tax on a camel load of sugar: 4b; Tax on a pack animal (soumier) load of sugar: 1 raboin; Tax on anything brought by land to take to Muslim lands (Païenime): 1k. per besant; Tax on salt fish (pisson salé) imported from Egypt (Babiloine): 1 besant in 4 [= 25%]; Tax on flax (lin) being taken in transit from Egypt to Damascus: 1b. 2k. per camel load; Tax on henna (l’encanne): 18½k. per sack; Tax on all the spices (espices des estassouniers): 1b. per 1k. [= 4.2%]; Tax on sesame (susseman) at entry: 10b. per 100b; Tax on sesame oil (huile de suceman): 11b. per 100b; Tax on incense (l’encens): 11b. 5 k. per 100b. [= 11.2%]; Tax on cardamom (cardmoine): 11b. 5 k. per 100b. [= 11.2%]; Tax on ivory (l’ivoire): 2k. per 1b. [= 8.3%]; Tax on sarcocolla (l’anserout): 11b. 5 k. per 100b. [= 11.2%] (variant: 1b. 1 k.); Tax on galingale (galangal): 4b. 4k. per 100b. [= 4.17%]; Tax on spikenard (?; festus et de la feulle dou tembal): 4b. 4k. per 100b. [= 4.17%]; Tax on myrobalan (?; helileth): 4b. 4k. per 100b. [= 4.17%]; Tax on cinnamon (canelle): 4b. 4k. per 100b. [= 4.17%] [NB already listed but with a much higher tax]; Tax on rhubarb (renbarbe): 4b. 3k. per 100b (variant 4.b. 4k. [= 4.17%]); Tax on ginger (gingimbre): 4b. 4k. per 100b. [= 4.17%]; Tax on camphor (cafor): 9b. 8k. per 100b. [= 9.3%]; Tax on borage (borac): 11b. 5k. [= 11.2%]; Tax on aspic (l’espis): 4b. 4k. per 100b. [= 4.17%]; Tax on queffire: 4b. 4k. per 100b. [= 4.17%]; Tax on ammoniac (l’armoniac): the full tax (dreiture enterine) i.e. 11b. 5k. [= 11.2%]; Tax on sucre nabeth: droiture enterine [11b. 5k. = 11.2%]; Tax on dates (datles): droiture enterine [11b. 5k. = 11.2%]; Tax on emery (l’esmerill): 10b. per 100b; Tax on liquorice (requelice) levied on Saracens and Syrians: disme et demi disme [= 15%]; levied on Franks: 12b. per 100b; Tax on orpiment (l’orpiment): 11b. 5k. [= 11.2%]; Tax on camphor root (racine dou cafour): 11b. 5k. [= 11.2%]; Tax on belts (sengles) taken out of the town and on saddles (seles): 1k. per 1.b. [= 4.4%]; Tax on yellow orpiment (l’orpiment gaune): droiture enterine [11b. 5k. = 11.2%]; Tax on libanotis (?; libanus): 10b. 18k. [= 10.75%]; Tax on all the boards and beams (les tables et les chevrons) exported by land: one quarter of their cost; Tax on tables c’on fait a batre les erres (variants: heires, serres): one tenth of their cost; Tax on salt fish (pisson salé) taken out of the town: one quarter of their cost; Tax on fruit (fruit): 14b per 100b; Tax on chickens (gelines) taken out of the town and glass (verre): dreiture enterine [11b. 5k. = 11.2%]; Tax on goubles: 2k. per 1.b. (= 8.3%]; Tax on olives (olives): 20b. per 100b; Tax on wine brought from Nazareth, Safourie and Safran: 12 drahans per camel load; Tax on Damascus thread (fil de Doumas): dreiture enterine [11b. 5k. = 11.2%]; Tax on senna (ssenen): 20b. per 100.b.; Tax on blackcurrants (rebeth; variant: ribes): 8⅓b. per 100.b.; Tax on wine imported from Antioch or La Liche (Latakia): 1k. per 1.b.; Tax on shoes (soliers) that the Saracens buy: disme; Tax on grain (blé): disme; Tax on geese (hues): disme; Tax on chickens (gelines) and poussins (poucins): disme i.e. 10b. per 100b.; Tax on oats (bouquines) imported from Muslim lands (Païenime): 12½b. per 100b.; Tax on aucs brought into the town: disme Tax on oil (l’uille) which comes to the fonde: 8b. 4k. [= 8.17%]; Tax on gale: 5b. 18k. [= 5.75%]; Tax on wool (laine) imported from anywhere: 10b. 18k. per 100b.; Tax on wax (cire): 2b. 5k. (variant: 11b. 5k.); Tax on feathers (pennes): droiture enterine, i.e. 11b. 5k.per 100b. B The rubric speaks of what was established by the common consent of the kings, knights, burgesses and communes as to where the Greeks, Syrians, Jacobins, Nestorins, Mosserins, Ermines and all other Syrian langles should be in the city. The king, knights and others have established that no Syrian or anyone answerable in the Court de la Fonde including Syrians, Greeks, Nestourins, Jacobins, Samaritans, Judes and Mosserins should be above the fonde in Acre and not below it because that way the lord would be unable to enforce his rights (to taxation) on them. (It would seem, following Jacoby, that the Fonde was located near the Gate of St Nicholas (the land gate in the east of the city) and that this paragraph means in the effect that all business had to be done within the walls so that the gate tax could be enforced.) From all Greeks or Syrians, whether estasoniers or not, should be taxed anything they buy or have bought for them beyond the fonde at the rate of 6 drahans per besant when taking it up through the fonde. The grain that any Syrian buys beyond the fonde, whether it for themselves or their children or for someone else is taxed at 2 drahans per besant when taken through the fonde. All vilains residing in our lordship, i.e. the diocese of the bishop of Acre, should pay a tithe on all the clothing or other things they buy beyond the fonde. Wine bought beyond the fonde by Syrians or Greeks who are liable, whether for themselves or for re-sale, should pay 6 drahans on each boutiselle. Salt bought by Saracen vileins and taken out of the town should pay 4 drahans per muid. All pottery products such as bowls, pots and jars (escuelles et pignates et pos et jares) should pay a quarter of their cost on leaving. Pottery brought from the Muslim lands (Païenime) into Acre should pay 2k. per 1.b. Clothing imported by the Antioch merchants such as wimples (guimples), messares and other silken or thread embroidered work (de see labourees et de fill) pays 5k. (variant 5b.) per 100b. Imported made-up clothing (robe cousue) pays 7b. per 100b. Buckram (bouquerans) and cotton cloth (tele dou coton) pays 8⅓b. per 100b. Anyone selling wheat (fourment) in the town, whether Frank or Syrian, should pay a disme. But an home rendable who imports wheat or barley (forment ou orge) and does not wish to sell it there but says it for his own consumption or that of his household, should swear to this effect on the sains and should be quit. But he should still pay a transit tax of 6 drahans a mui. The tax on a muy of nuts (nosilles) taken out of the town is 3k. per muy. †The tax on onions (plante de siboles) taken out of the town should be a quarter. Wine imported from Muslim lands (Païenime) pays 3½ drahans. Marble blocks, painted and dressed (escuelles de marbre peintes et de bornies) imported from Muslim lands (Païenime) pay 2k. per 1b.; Imported raisins (rasin) pay 2 sos per camel load. A donkey loaded with raisins pays 18k. †A load of figs (fies) pays 3 drahans. †Each donkey load of carobs (karoubles) pays 3 drahans. A camel load of carobs pays 4 drahans. A donkey load of wood pays a quarter of what it sells for. A camel load of wood pays 2 drahans. Almonds (amandles) and nuts (nois) pay 2k. per 1b. Onions (siboles) and garlic (aus) taken out of town pay a disme. Carobs (karoubles) taken out of the town pay 2.k. per 1b. Dried figs (fies seche) pay 1k. per 1b. Horse leather (cuir de cheval) pays a disme. †Butter (burre), whether old or fresh, pays a disme. A camel load of wine coming from Kazallinbert (variant: Casal Imbert), Nazareth or Haifa (Cayfas) pays 14 drahans for 2 boutiselles. Bows and (crossbow) bolts (ars et piles) pay 2 k per 1b. Cabar (Malabar nuts?) pays a quarter; the pack animal is free. Wooden beams (esparaies) pay a quarter. Olives pay a quarter. †Quince (coins) pay a quarter. Apples (poumes) and pears (peres) pay a quarter. Terebinth (zarours) pay a quarter. Tahina (tahine) pays a disme. Cheese (fromage) brought from Saracen kasaus and is sold at the fonde pays a dyhme. Straw (paille) imported to make boxes (cofins) pays a quarter. (This final entry does not seem to make sense; maybe some words are missing from the text: perhaps ‘Straw – a donkey load pays …’ followed by ‘[wood] for making boxes/coffins pays a quarter’.). This completes all the taxes for leaving and entering the fonde.