The Evolution of the "Almojarifazgo" Tariff in Córdoba between the 13th and the 15th Centuries

Abstract

This article studies the almojarifazgo tariff in the city and kingdom of Córdoba between the thirteenth and fifteenth centuries. Economic activities affected by this royal tax, especially trade, is assessed. We analyze the evolution of rents derived from this tariff, and how some were transferred to the town council of the capital, to the bishopric or to certain noblemen. The municipal almojarifazgo, derived originally from royal rents, was composed of town council rents along with those extracted from the lands and villages that fell under its jurisdiction. The last issue examined is the method used to collect the tariff. It was often leased to the highest bidder, one of the financial corporations, whose structure will be analyzed along with the patrimony advanced for their financial operations.