Mantua (Mantova): Ha'Achim B'nei Rabbi Yehoshua M'Prushah (The Brothers, the Sons of Rabbi Yehoshua, from Perugia), 1676. First edition. Loose leaf. Small quarto. Approximately 8.5x6.5". 12pp. Pages uncut. The Seder Ha-ha'arakhah (Order of Assessment) was the tax code for the Jewish community of Mantua. These tax regulations were first published in 1588 and continued to be published at various intervals until the end of the 18th century. During certain periods a new revised code was published while in other instances the standing regulations were simply renewed and extended.* This publication is for the years 1676-1679, during the rule of Duke Ferdinando Carlo Gonzaga.
The Order of Assessment deals in detail with the variety of subjects related to taxation. These include: types of taxable property and income as well as exceptions, minimum taxable amounts, and those based on various goods and types of businesses. As an example, bankers or moneylenders would be responsible for a different tax rate than an artisan or a merchant. The Jewish community would calculate the total tax liability of the community and extrapolate the various sub-rates for individuals as based on the above factors for the given period. Also discussed are how the tax assessors should be elected and operate. At any given time there were usually three assessors elected by the community to serve for terms of three years. It would be these individuals who would be responsible for formulating the updated tax code, with approval of the ruler. Text printed in Hebrew Rashi script.
Pages with some minor creasing along the edges. Sporadic light water stains and/or smudges along the edges of some of the pages. Pages in very good condition overall. vg. Item #43040
* "History of the Jews of Mantua" (Simonsohn)
*Ferdinando Carlo Gonzaga (1652 – 1708) was the only child of Duke Charles II of Mantua and Montferrat, and the last ruler of the Duchy of Mantua, of the Gonzaga family. He ruled at a time when both the French and the Austrian Empires were vying for power in Northern Italy. "Ferdinando Carlo acquired a name for dissipation and squandered the money in the treasury in his pursuit of pleasure" and "he extorted money from the [Jewish] community, bleeding them to an extent that was unprecedented in the whole history of relations between the Dukes of Gonzaga and their Jewish subjects. - "History of the Jews of Mantua" by Shlomo Simonsohn, p.67 and 69.