出版社:Consejo Superior de Investigaciones Científicas
摘要:This article deals with the sale of an ancient tax called bovatge between 1379 and 1384, during the last period of king Pere el Cerimoniós's goverment. Due to his ruined finance and the necessity to send a navy to Sardinia and Sicily islands, in 1379 Pere el Cerimoniós agreed with the Church's lords on selling the bovatge tax that the king still collected from the men and women who lived in the ecclesiastical manors of Catalonia. At first the king entrusted the collection of the selling price to the most important bankers of Barcelona, Pere Descaus and Andreu d'Olivella, to whom he and his heir, the duke John, had borrowed many loans. The Descaus and Olivella's bank went bankrupt in 1381.