Italiano
The need to give an order for a uniform tax levy throughout the Kingdom induced Charles III of Bourbon to the establishment of the onciarium cadastre, ordered with dispatch on 4 October 1740.
The work began with the issue of the De catastis prammatics of 17 March 1741, which provided for the valuation of the goods in relation to their income and distinguished taxpayers between citizens and foreigners, lay and ecclesiastical, registering all the inhabitants of the Kingdom and calculating taxes in relation to the “status” of persons and goods.
The documentation of the ounce was divided into three parts corresponding to the phases of formation of that tax system: it reveals them, the appreciation and the ounceary itself.
The expected burdens were: a) the testator imposed on the head of the household until the age of 60; b) the tax on men’s income from work from the age of fourteen; c) the tax on goods, livestock and capital on interest-bearing loans.
All those who practised in the liberal profession or lived on an annuity were exempt from the payment of the testator, with the consequent unequal distribution of the tax burden on the less affluent classes.
The reforming intent to affect the consolidated structures of the fiscal-political privilege failed and the problem of the land registry continued to be the subject of disputes and doctrinal discussions until the advent of the Napoleonic regime.
The digital copies of the originals, preserved in the State Archives of Naples and concerning the towns of:
- Amendolea (1747)
- Bova e Africo (1667-1671, 1742)
- Cardeto (1748)
- Maida (1749)
- Montebello Jonico (1746)
- Pentidattilo (1745, 1759)
- San Lorenzo (1746, 1754)
have been donated by Dr. Giacomo Arcidiaco.