The genesis of «State» taxation in the Kingdom of Navarre (1150-1253)

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Published 21-06-2024
Juan Carrasco Pérez

Abstract

The «Age of Enlightenment» in the Western Middle Ages (1150-1250) also cast its glow over the Kingdom of Navarre. This paper addresses the following topics: A) The institutional framework and administrative geography of the kingdom: the former feudal districts of the holdings would soon be replaced by merindades or country subdivisions, run by merinos. The so-called tierras de Ultrapuertos, or regions beyond the mountain passes, constituted the fifth district, whose receiver was the abbot of Abaurrea. There were three subdivisions or jurisdictions: San Juan de Pie de Puerto, Mixa-Ostabares and Lasbastide de Clairence. In the Kingdom of Navarre, the term jurisdiction was used to define various types of districts: administrative capitals of the subdivisions, municipal districts and valley districts. B) The precedents: fiscal bases and the financial organisation of the restored monarchy (1134-1234). C) The first fiscal and monetary policy actions undertaken by the House of Champagne: Theobald I (1234-1253).

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Keywords

Public finance, State taxation system, Kingdom of Navarre, Country subdivisions, Jurisdictions

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Artículos