(Seder Ha’ha’aracha) Zoth HaTorah ( Tax Regulations)

(ITALIAN JUDAICA)

Mantua

1589

With important historical marginal note in an Italian hand concerning expulsion of Jews.Censors signature dated 1597

Vinograd, Mantua 166 (Not in the JNUL). S. Simonsohn,History of the Jews in the Duchy of Mantua, Jerusalem. (1977) pp. 382-384

According to Simonsohn, these rare tax regulations of 1588-89 "served as the basis for the system of taxation instituted in Mantua until the beginning of the 18th century..." The authorities granted the Mantua Jewish community the right to levy taxes to relieve themselves of "wearisome individual negotiations,” However, not unnaturally disputes arose between the various classes of bankers, merchants and artisans as to how assessments should be made. Thus the present regulations were developed by the arbitrators of the tax, Rabbis Isaiah Samuel b. Abraham Aaron (Norlenghi), Abraham b. Moses Provenzali, and Rafael b. Samson Cividale. The 26 articles contain details for assessment of various types of merchandise, precious stones, books, clothing, wine etc. As well as loans including capital and interest and investments. Exemptions were made for personal articles and unprofitable real estate. Wedding expenses were an accepted tax deduction. Any individual who refused to appear before the Rabbis would have their assessment calculated unilaterally - and penalized in the process. Also added is an explanation of the system for calculating tax upon the various forms of investment and business profit