(b) Three Courts of Civil Jurisdiction: of which one heard appeals from the inferior Courts in Venice, the other two from the Courts in the dependencies.
No decision of the appellant Court was valid unless it confirmed the decision of the inferior Court; and in the event of their decisions differing, the matter was constantly referred backward and forward until the Court of first instance and the Supreme Court could agree.
VII. Taxation.—Venice always objected to permanent direct taxation, and it was not till 1530 that she resorted to an income tax.
The chief taxes were:
1. Forced loans, redeemable or not, on which the State paid regular interest. This system, adopted in 1171, is perhaps the earliest instance of a national debt.
2. Each member of a guild paid—
(a) The Taglione = capitation fee for belonging to a guild.
(b) The Tansa insensibile = tax on profits of his work.
3. Duties on imports and exports.
4. Trade in salt, which was a State monopoly. The profits of this trade at home and abroad amounted at times to one-tenth of the gross revenue.