History of Florence and of the Affairs of Italy: From the Earliest Times to the Death of Lorenzo the Magnificent
Niccolo Machiavelli · en
The war had continued from 1422 to 1427, and the citizens of Florence
were so wearied of the taxes that had been imposed during that time,
that it was resolved to revise them, preparatory to their amelioration.
That they might be equalized according to the means of each citizen, it
was proposed that whoever possessed property of the value of one hundred
florins should pay half a florin of taxes. Individual contribution would
thus be determined by an invariable rule, and not left to the discretion
of parties; and as it was found that the new method would press heavily
upon the powerful classes, they used their utmost endeavors to prevent
it from becoming law. Giovanni de' Medici alone declared himself in
favor of it, and by his means it was passed. In order to determine the
amount each had to pay, it was necessary to consider his property in the
aggregate, which the Florentines call _accatastare_, in which in this
application of it would signify TO RATE or VALUE, and hence this tax
received the name of _catasto_. The new method of rating formed a
powerful check to the tyranny of the great, who could no longer oppress
the lower classes, or silence them with threats in the council as they
had formerly done, and it therefore gave general satisfaction, though to
the wealthy classes it was in the highest degree offensive. But as it is
found men are never satisfied, but that the possession of one advantage
only makes them desire more, the people, not content with the equality
of taxation which the new law produced, demanded that the same rule
should be applied to past years; that in investigation should be made
to determine how much, according to the Catasto, the rich had paid less
than their share, and that they should now pay up to an equality with
those who, in order to meet the demand unjustly made, had been compelled
to sell their possessions. This proposal alarmed the great more than
the Catasto had done; and in self-defense they unceasingly decried it,
declaring it in the highest degree unjust in being laid not only on
immovable but movable property, which people possess to-day and lose
to-morrow; that many persons have hidden wealth which the Catasto cannot
reach; that those who leave their own affairs to manage those of the
republic should be less burdened by her, it being enough for them to
give their labour, and that it was unjust of the city to take both
their property and their time, while of others she only took money. The
advocates of the Catasto replied, that if movable property varies, the
taxes would also vary, and frequently rating it would remedy the evil
to which it was subject; that it was unnecessary to mention those who
possessed hidden property; for it would be unreasonable to take taxes
for that which produced no interest, and that if it paid anything, it
could not fail to be discovered: that those who did not like to labor
for the republic might cease to do so; for no doubt she would find