La comunitat de preveres de Reus i el seu encaix dins lafiscalitat municipal

Abstract

This article reviews the position of the secular clerical community established in the town of Reus since its creation in 1326. To begin with, there is a focus on the different income sources perceived by this community, with reference to both certain parish rights, and the benefits granted to each clergyman and the income collected from the town for anniversaries or masses for the deceased. However, the main issue covered concerns this group's tax duties with the town. This involves chronologically tracking the definition process for the tax system of this group based on statements and /or judicial sentences issued throughout the 14th century. This paper moreover examines the situation of the local clergy with regard to material goods, based on the assets noted in some tax records. Finally, there is an analysis of the degree of clerical involvement in the town government, particularly with regard to income stemming from certain taxes. The appendix includes some interestingordinacions , or ordainments from the 15th century that reveal the inner workings of this community.