Abstract
A Venetian copy of the balance-sheet drawn up by the Comptroller of the kingdom of Cyprus for the year 1412-1413 shows the ability of the these last Lusignans to react to the crises of the 14th c. The statement, in spite of numerous lacunae, makes it clear that Janus, following the example of Jaques I, intensified the direct exploitation of the crowns domain, taxed the serfs and introduced extraordinary levies (royal tithe, salt tax). Thus, during the second decade of the 15th c, the Frankish kingdom received considerable revenues comparable to those of other States in the medieval West. Janus's reign, at least until 1424, is not therefore to be identified with the period of decline so often described.
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