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4— Taxation of the Mudejars
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The Besant Tax

Each Muslim household paid a tax known as the besant , a tribute symbolic of their subject and inferior status in a Christian society. In this way it was similar to the jizyah , or poll tax, paid by the dhimmi s[*] in Islamic societies, though the jizyah differed in that it fell on every male beyond the age of puberty. While the besant continued to be collected from the Mudejars of the kingdom of Valencia in the fifteenth century, its collection seems to have fallen into abeyance in Aragon and Catalonia.[5]

The besant was not an especially burdensome levy; each household paid 3s 4d annually. The Muslims of Castellón de la Plana paid a higher besant of 4s, the explanation for this probably lying in that aljama's later foundation.[6] The aljama of Valencia, still suffering from the effects of the sack of 1455, was exempted from payment of the besant . Temporary exemption was also offered as an inducement to new vassals in the morería of Játiva.[7] Impoverished Mudejars were perforce excused from payment. In the large aljamas of Játiva and Alcira (table 3) the number of Muslims not paying ranged from 5 to 15 percent of the total population in any given year.[8] Although the Crown might be lenient with individual Muslims, the remission was only temporary. Once he had sufficient funds, the Muslim in arrears had to satisfy all outstanding besants (table 4). It followed that the Muslim dissolving his bonds of vassalage to the king had to discharge his besants before departure to seigneurial lands.[9]


147
 

Table 3. Alcira (ARV: MR 942–959)

 

Butcher shop

Saddleworks

Rents on houses and land

Besant

Peyta

1479

400s

120s

 

270s

 

1480

403s 4d

120s

 

276s 8d

 

1481

403s 4d

120s

104s 6d

257s

 

1482

403s 4d

120s

104s 6d

193s 4d
(incomplete)

100s

1488

440s

120s

97s 6d

306s 8d

100s

1489

540s

76s

 

336s 8d

100s

1490

540s

164s

104s 6d

344s 8d

 

1491

540s

120s

104s 6d

350s

100s

1492

633s 4d

120s

86s 6d

373s 4d

100s

1493

633s 4d

120s

104s 6d

323s 4d

100s

1494

633s 4d

120s

104s 6d

327s 8d

100s

1495

666s 8d

120s

104s 6d

183s 4d
(incomplete)

100s

1496

666s 8d

120s

104s 6d

280s

100s

1497

 

120s

104s 6d

286s 8d

 

1498

866s 8d

120s

104s 6d

310s

200s

1499

866s 8d

120s

104s 6d

306s 8d

100s

1500

866s 8d

120s

104s 6d

310s

100s

1501

833s 4d

120s

91s 6d

310s

100s

1502

833s 4d

120s

91s 6d

310s

100s

 

Table 4. Alcira (ARV: MR 942–959)

Inheritances

Besants in arrears

128s—Yaye Gini (1489)

119s     (1489)

480s—Fumeyt Mosqueret (1490)

 46s 8d  (1491)

169s 3d—Ayet Rocayz (1491)

 10s      (1492)

140s—Hayet Moxentech (1493)

 10s      (1493)

148s—Ayoça, wife of Fumeyt (1495)

 13s 4d  (1494)

240s—Fotaya Alazrach and Açot Axer (1502)

 30s      (1495)

 

 10s      (1496)

 

 36s      (1497)

 

 56s 8d (1498)

 

 30s      (1499)

 

 20s      (1500)


148
 

Table 5. Alcira: Lessees (ARV:MR942–959)

Butcher shop

Saddleworks

Çahat Capo and Çahat Galliç (1479)

Çahat Trilli (1479)

Çahat Paziar (1480–1482)

Abdulazis Crespi and Çahat Trilli et al. (1480–1482)

Pere Olmedes (1489–1491)

Abdulazis Crespi (1488)

Alamany Casalils (1492–1494)

Abdulazis Crespi and Çahat Trilli et al. (1489–1491)

Lorens Garcia (1495–1496)

Çahat Trilli (1492–1502)

Padon Paziar (1498–1500)

 

Jacme Barbera and Azmet Paziar (1501–1502)

 

The varied patterns of vassalage, land tenure, and residence complicated the collection of the besant (see tables 5–10). A number of Muslims, while royal vassals in specific aljamas, continued to live in or later changed their residence to seigneurial lands. Fortunately for the aljamas' finances, the besant was assessed only on individual households, so that the aljama was not made to compensate for the unpaid besants of absentee vassals. The responsibility of collecting from these vassals thus fell to the local bailiffs, who seem to have carried out this task efficiently. Muslims dwelling in the lordships of Alcocer, Alberique, Catadau, and Valldigna are recorded as having paid the besant to the bailiff of Alcira. Likewise, the bailiff of Murviedro collected from royal vassals resident in Algimia.[10]

Also linked to the Mudejars' status of a conquered and dissident minority was the requirement that they have a royal license to bear arms, beg for alms, and practice prostitution. The fees charged by the Crown for these licenses figured as only a minor source of royal revenue, and, although not especially high, must have proved burdensome to mendicants. It is probable that such licenses, as well as those granted to Mudejars. for travel and emigration, were more important as a means of controlling the movement and activities of the Muslim population. Chapter 2 discussed how suspicions about a Mudejar fifth column prompted the king to recommend stricter control of Mudejar arms-bearing and to curtail the granting of travel licenses. Because most mendicants and many prostitutes were itinerant, the demand that they bear licenses allowed for some surveillance of transient Muslims.[11] It is not surprising that the bailiff general expressed the most concern about unlicensed Muslim beggars and prostitutes during the years 1499–1503, when revolts in Granada and the resultant Mudejar fears and attempted


149
 

Table 6. Castellón de la Plana (ARV: MR2469–2491)

 

Besant

 

Rents on land and mills

Butcher shop of Muslims and Jews (until 1492)

Inheritances

1479–1481

112s/year

1482–1485

2s/year

   

1482–1489

120s/year

1487–1489

14s/year

   

1490–1491

108s/year

1490–1499

20s/year

   

1492

116s

1500

34s

   

1493

108s

1501

20s

   

1494

112s

       

1495–1496

120s/year

       

1497–1498

128s/year

1479–1503

 

1s 6d/year

 

1499

164s

       

1500

192s

1490

   

110s

1501

172s

1501

   

50s

1502

188s

       

1503

180s

       

150
 

Table 7. Murviedro (ARV: MR 4016–4034)

 

Besant
(+ morabatí )

Butcher shop

Dyeworks

Rents on land

1483

86s 8d

7s

50s

  4s 6d

1484

66s 8d

7s

50s

  4s 6d

1486

60s

7s

50s

  4s 6d

1487

46s 8d

7s

50s

  4s 6d

1488

53s 4d

7s

50s

  4s 6d

1489

53s 4d

7s

50s

  4s 6d

1491

66s 8d

7s

 

  4s 6d

1492

66s 8d

7s

50s

  4s 6d

1493

66s 8d

7s

50s

  4s 6d

1494

60s

7s

50s

10s 3d

1495

33s 4d

7s

50s

18s

1496

33s 4d

7s

50s

18s

1497

73s 4d

7s

50s

18s

1498

140s

7s

50s

18s

1499

140s

7s

50s

18s

1500

140s

7s

50s

18s

1501

140s

7s

50s

18s

1502

140s

7s

50s

10s 3d

 

Table 8. Játiva (ARV: MR 3052–3062)

 

Paper mill

Large oven

Small oven

Pasture

Prostitution Tax

Mealles

Bath

1478

15s

480s

360s

260s

120s

300s

  640s

1490

10S

700s

480s

200s

100s

390s

1,100

1494

18s

740s

720s

300s

160s

330s

1,000s

1495

16s

740s

720s

300s

150s

210s

1,000s

1496

16s

800s

820s

300s

150s

200s

1,000s

1497

20s

700s

700s

300s

120s

210s

  900s

1498

16s

600s

600s

350s

190S

200s

  850s

1500

16s

600s

500s

260s

190S

160s

  920s

1501

13s

600s

460s

260s

190S

160s

  800s

1502

14s

440s

400s

260s

240s

300s

1,000s


151
 

Table 9. Játiva (ARV: MR 3052–3062)

 

Butcher shops

Market

Soap factory

Dye- works

Saddle- works

Inheritances

Cena

1478

   500s

1,060s

200s

90s

 

400s

600s

1490

   600s

1,400s

220s

90s

120s

400s

600s

1494

   650s

1,500s

160s

90s

120s

400s

600s

1495

   800s

1,645s 4d

160s

90s

120s

400s

600s

1496

   800s

1,645s 4d

160s

90s

120s

400s

600s

1497

   900s

1,645s

160s

90s

120s

   

1498

1,000s

2,000s

160s

90s

120s

400s

600s

1500

1,550s

1,800s

160s

90s

120s

400s

600s

1501

1,550s

1,600s

160s

90s

300s

400s

600s

1502

1,550s

1,900s

160s

90s

400s

400s

600s

 

Table 10. Játiva (ARV. MR 3052–3062)

 

Besant

Olive press

Tannery

Fonduk

Annual payment

1478

1,363s 7d

60s

10s

 

416s 8d

1490

1,193s 10d

60s

10s

 

416s 8d

1494

1,150s 6d

30s

10s

99s

416s 8d

1495

1,173s 10d

30s

10s

147s 2d

416s 8d

1496

1,173s 10d

30s

10s

183s 4d

416s 8d

1497

 

30s

10s

30s

416s 8d

1498

1,133s 10d

30s

10s

30s

416s 8d

1500

1,093s 10d

30s

10s

30s

416s 8d

1501

 

30s

10s

15s

416s 8d

1502

1,070s 6d

30s

10s

 

416s 8d

flight created a potentially explosive state of affairs.[12] Like the besant , these licenses were more important for what they signified—in this case, a restriction of the Muslims' freedom of movement and a basic royal mistrust of Mudejar intentions—than for the revenue they brought to the king.


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4— Taxation of the Mudejars
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