The syntax of 13th- and early-14th-century Tuscan accounting records
Abstract
This paper focuses on syntax and textuality of the relatively vast galaxy of thirteenth and early fourteenth centuries Tuscan accounting records: from simple lists of expenses and receipts, to lists of land and collected and to-be-collected taxes, up to the more complex records that register the same operation in different books and add the final balance of income and expenditure. Shared to both the “static” lists and the “dynamic” accounting records is the highly formulaic use of syntax, substantially repetitive because it is functional to the identification and hierarchization of the relevant elements of each accounting movement.
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