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Budżet miasta Bardiowa w XV w.

100%
Sroka S. A.
Roczniki Dziejów Społecznych i Gospodarczych
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2010
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vol. 70
101-112
EN
The author discusses the budget of the town of Bardiów (today: Bardejov/Slovakia), located along the historical Polish-Hungarian borderland and with an excellently preserved municipal archive. The diversity and range of the sources made it possible not only to determine the size of the town’s revenues and expenses in the fifteenth century but, first and foremost, to consider the particular components of the budget of this Hungarian urban centre. The annual income of fifteenth-century Bardiów totalled 1500–25 000 florins. As a rule, the yearly budget featured a slight deficit stemming mainly from additional expenses generated by the struggle against the Hussites. In certain years, such as 1497, the town budget revealed a slight surplus. The most important revenues in the Bardiów budget was the tax paid by the burghers, the tricesima, i.e. the tax on merchandise, the mill tax, the so-called schrotter, i.e. the town monopoly on the storage of barrels of wine and beer, the rent paid on the cloth production, and the profits gained from the local baths and the villages belonging to the town. The expenses consisted predominantly of the annual tax of 500 florins paid in the fifteenth century to the Polish Balicki family, which leased Bardiów from King Sigismund Luxembourg, the costs of the expansion of the town and the parish church, as well as expenses connected with the town school, the fees paid to the town scribes, the rychtarz (advocatus), who frequently travelled outside the city limits, and the purchasing of gifts, which comprised an important element in the policy conducted by the town council. On the other hand, the preserved sources do not make it possible to establish the way in which during certain years Bardiów covered its deficit.
2
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Budżet miasta Krakowa na przełomie XVI i XVII w.

100%
Noga Z.
Roczniki Dziejów Społecznych i Gospodarczych
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2010
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vol. 70
89-99
EN
The finances of the town of Cracow were managed by two town officials annually chosen by the council, one representing the officiating council and the other – its predecessor. The chancery established in 1598 administrated all financial issues. Each year, it set up a list of revenues and expenses, which were subsequently presented to be confirmed by the councillors and the representatives of the common people. The accounting book registered with the help of Arabian numerals all the incomes and expenses, which were divided into several score categories and then summed up at the bottom of a page; at the end of each section the accountants summed up all the positions in grzywnas. The revenues received by the town treasury were collected by the chancery staff. The most important taxes and customs were gathered directly by the head of the treasury, who registered them in detail, marking the precise date of the day. The majority of other payments were, as a rule, collected on a weekly basis, and first noted down in separate registers; then, every quarter they were paid to the town treasury by the collector. At the same time, the town hall kept weekly accounts of all incomes and expenditure. Some of the revenues were not transferred to the town treasury but were used directly for the maintenance of municipal institutions (e.g. the hospital). Taxes and rents covered the costs of the functioning of the town commune. In the sixteenth century the majority of the money from the budget was intended for the expanding civil servant apparatus and the town services, as well as the representation of the town and the employment of people mainly for the maintenance of roads and walls. The authorities of Cracow did not apply double entry (Italian) bookkeeping nor did they plan a budget. During deficit years Cracow took loans, which it usually paid back by leasing particular components of town property.
3
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Ze studiów nad dochodami i wydatkami na studnie i wodociągi Krakowa w XIV–XVI w.

100%
Sowina U.
Roczniki Dziejów Społecznych i Gospodarczych
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2010
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vol. 70
79-88
EN
The source foundation of the presented studies are Cracovian accounts, from the oldest preserved ones dating 1390 to those from 1538, supplemented by a wilkierz (an official set of records of laws) from 1375 as well as records in the books of the council and municipal bench from the end of the fourteenth century. The oldest extant accounts from 1390–1414 made it possible to, i.a. 1) identify the recorded fontes as public wells and establish their minimal number and distribution intra muros (during the middle of the second decade of the fifteenth century there were at least 25 such wells, of which a considerable part had been dug in front of the houses of the patricians), 2) discover symptoms of a growing need for good quality water in the town during the last quarter of the fourteenth century, i.a. a period directly preceding the building of a town water supply system, mentioned since 1399 as under construction; 3) introduce new findings pertaining to payments made for the water supply system and their role in the system of town taxes. It was possible to identify the up to now mysterious pecunia fontalia/foncium/de fontibus as rurne, i.e. a payment made by all inhabitants in return for the opportunity to use the city water reservoirs. On the other hand, later accounts – from 1487–1538 – demonstrate the exceptional significance of two other payments: braxatura alias rorgeld and venditio cannalium de rorhaws, testifying to the development of a network of private attachments to the Cracow water supply system, which increased the town revenues. Calculations show that in 1487–1538 the number of such attachments to houses possessing the right to brew beer grew fivefold, which produced an almost fourfold rise of the braxaturae obtained by the town, equalling to one of the highest annual revenues and in 1537 – to the highest level, amounting to about 10% of the town’s general income. The instalment of attachments to those houses which earlier used water from their own wells or/and public water reservoirs for brewing beer (in return for rurne – much lower than the braxaturae) signified that they were compelled to pay the braxaturae tax, more profitable for the town.
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Cło funtowe a działalność kancelarii Głównego Miasta Gdańska w XIV–XV w.

80%
Grulkowski M.
Roczniki Dziejów Społecznych i Gospodarczych
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2010
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vol. 70
147-173
EN
One of the most important forms of the financial activity of Hanseatic towns during the fourteenth-fifteenth century was the collection of the Pfundzoll (zulage, culaga), a tax based on commodities and ships sailing into and out of Hanseatic ports. The ensuing revenue was intended for financing a joint Hanseatic policy, especially the creation of a navy at the time of a war waged against Denmark, Sweden and pirates active in the North Sea and the Baltic (the so-called Vitalians, the Victual Brothers). The article presents changes in the legal status of the Pfundzoll, paid by the towns of Prussia, including the Main Town of Gdańsk, which due to its growing economic status became the most prominent Prussian centre for its collection. Originally, the Pfundzoll belonged to the competence of the convention of Hanseatic towns and was annually renewed. The analysis conducted in the article shows that from the 1390s the Pfundzoll changed its legal status and turned into a domestic tax, as witnessed by the fact that the Teutonic Order took over a part of the tax (one-third from 1403, and two-thirds from 1409) and then the whole sum. In 1443–1454, one-third of the Pfundzoll once again comprised the income of the Prussian towns. The process of collecting the tax and its actual assumption by the authorities of the Order called for the creation of special procedures and supervision over municipal and Order officials. The Teutonic Order officials who controlled the correctness of the assessment and the collection itself included the „pound” official and the Mündemeister. The second part of the article characterises the collection procedure and discusses assorted forms of chancery activity accompanying each stage of the administrative undertakings.
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Rady miast nadbałtyckich na rynku renty w XIV i pierwszej połowie XV w. (Elbląg, Ryga, Rewal)

80%
Kardasz C.
Roczniki Dziejów Społecznych i Gospodarczych
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2010
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vol. 70
113-145
EN
During the fourteenth and fifteenth century the whole of Europe witnessed the growing indebtedness of town authorities. Efforts were made to cover rising expenses connected with visits paid by rulers as well as military and diplomatic activity by selling rents. In this respect, the Baltic littoral was not an exception, as testified by the examples of Elbląg, Riga and Rewal, which since the 1380s distinctly increased their debts. For the municipal authorities as well as other participants the rent market comprised a source of long-term credits or locations of capital surpluses. Despite certain analogies, the councils of the analysed towns opted for assorted strategies on the credit market. The ultimate selection depended on local conditions and the economic situation of a given town. The activity of the town authorities on the rent market was also associated with the specificity of urban religiosity during the Middle Ages, based on foundations; some of the latter were supervised by the councils, which also managed their property. The presence of town authorities on the rent market was rather insignificant and totalled about 10% of the global turnover. As a rule, the councils sought high credit and rarely invested.
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Zmiany w budżecie Wrocławia w XIV–XV w. (w świetle bieżącego stanu badań)

80%
Goliński M.
Roczniki Dziejów Społecznych i Gospodarczych
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2010
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vol. 70
33-62
EN
The concept of a deficit in the present day understanding of the term for long was absent in the medieval bookkeeping of Wrocław, and thus the sources of its financing were not distinguished; revenues from loans, monetary resources and budget income surpluses were treated on par with taxes, payments, customs and incomes from property. Attempts were made by departing councillors to balance incomes and expenses. The oldest known report for the year 1299 presents an archaic budget structure, predominantly based on incomes from the ducal tax, with the duke as the prime beneficiary. In consecutive decades the significance of direct sources of revenue other than taxes grew, while among the expenses the participation of the tribute received by the duke decreased. The most rapid rate of growth was that of expenses connected with construction and repair. An actual and quickly growing budget deficit appeared during the 1330s and was covered with extended credit and the sale of rents, registered among the revenues. In 1387 public debt totalled almost a four-year town budget, and its services involved 32,5% of all expenses. In 1418 public debt was about ten times the size of the budget, and its services cost c. 86% of all expenses, a state of affairs avoided by constantly delaying the payments. From 1420 the sources of income were multiplied by introducing universal indirect taxes for merchandise and services. On the other hand, sums paid for the upkeep of the army and for waging wars rose. In 1444 expenses totalled 341% of the sums laid out in 1389, and in 1467–1468 a further 60% was spent. This was the period of the appearance of an official deficit (oscillating at about 1%), covered by revenues in successive years; at the same time, there also existed a hidden deficit, covered by successive credits. Despite this fact, it became possible to slowly reduce public debt, which in 1498 corresponded to 18,9% of the annual budget.
7
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Rachunkowość i księgi rachunkowe miast pruskich w średniowieczu. Wstęp do problematyki

80%
Tandecki J.
Roczniki Dziejów Społecznych i Gospodarczych
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2010
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vol. 70
19-31
EN
Already at the turn of the thirteenth century the ability to read, write and keep accounting books was outright indispensable among all the professions in the towns of Prussia for the correct functioning of municipal administration and among the merchants and artisans. Those requirements contributed indirectly to a relatively rapid development of mediaeval town schools and the inclusion into their curriculum of elements of teaching practical skills. The fact that at this time the oldest group of preserved official town books from Europe are sources pertaining to the fiscal activity of the councils and their offices testifies to the great role and significance of bookkeeping in the economic and social life of particular towns in the discussed territory. Material of this sort occurred in all mediaeval towns, regardless of the sort of law upon whose basis the latter were located. There appeared a parallel need for noting down assorted trade and financial operations conducted by private persons. Bookkeeping of this variety emerged already in the thirteenth century in Venice, Genoa and the towns of north Italy, and subsequently was adopted in other European trade centres. Models of such bookkeeping came to Poland not directly from Italy but through the intermediary of German towns from which a considerable part of the local merchants arrived. For all practical purposes, until the sixteenth century so-called single entry bookkeeping predominated. Initially, accounts were kept by town chanceries, counting houses or workshops with the help of records using Roman numerals; Arabian counterparts were not introduced until the second half of the fifteenth century.
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Budżet Krakowa na przełomie XIV i XV w.

80%
Starzyński M.
Roczniki Dziejów Społecznych i Gospodarczych
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2010
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vol. 70
63-78
EN
The article attempts to reconstruct the budget of Krakow in the Middle Ages. Therefore, the account books (incomes and expenditures of the town) constitute the main source of the research. The condition of the preserved account books restricts the scope of the research herein to the turn of the Fourteenth and Fifteenth centuries, specifically, to the years 1390–1393 and 1395–1405. In the history of Krakow the afore-mentioned period was connected to the reinforcement of not only the role of the town as the most significant trade centre in the country but also the position of the town council as the most notable institution in its government. Owing to the in-depth analysis of the preserved account books, the author characterised main sources of incomes (i.e. property of the town, receipts from monopolies, administrative charges, taxes and duties), expenditures of the town (i.e. the expenses of the king and queen, the administration of the town, the trade supervisory body, the maintenance of the property of the town, and finally, the charity purposes), as well as their percentage share in the budget. In the conclusion the author explicated that the permanent debt of the historical capital of the Kingdom of Poland was linked to the fixed increase of the expenditures juxtaposed with the static earnings.
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