⅒th of annual value (the Decima Scalata). In 1482 the tax on movables and professions (Arbitrio) was reintroduced.
Under Savonarola, 1494, the system of graduation was abolished and the Decima was levied on land only, but shortly after the old system was re-established.
In 1503. The Arbitrio, a tax on Professions established.
IV. Poll Tax from 1¼ to 4¼ florins per head between ages 17–70. In cases of large young families only one member taxed.
Subject Towns and Districts of two kinds.
1. Somissio by conquest or compact. The relation of Florence to these differed; but, generally speaking, the Podestà was appointed by Florence, and an appeal lay to Florentine Courts, while the dependent city kept its own government and laws, and more or less freedom of taxation.
The trade relations were peculiar. Both mother city and dependent cities maintained protective duties against each other.
2. Accomandigia.—Under a Protectorate, the town then called Raccomandato. This did not amount to much more than acknowledging the Florentine supremacy, and following her lead in war.[86]
Causes of instability of Florentine Government—