Details

Subjects:

Land tenure -- France -- History.
Land tenure.
History.
Land value taxation.
France.
Land value taxation -- France -- 18th century.
France -- History -- 18th century -- Economic aspects.
Nantes (France) -- History -- Economic aspects.

Form/Genre:

Codices.
Financial records.
Receipts (financial records)
Manuscripts, French.
Manuscripts, European.

Language:

French.

Summary:

A register of lots (lods) et vente paid in the town of Bouguenais, near Nantes in northwestern France. The lods et vente was a transfer tax of around 12 percent paid in cash to the seigneur by the feudal subjects whenever lands were sold or exchanged. This codex consists of short entries that document the receipt of these payments mostly in chronological order, starting in May 1767 and ending in November 1792. Most entries simply document the name of the taxpayer, the value and description of the land in question, and the sum paid in the transfer tax. Two sets of loose leaves are sewn into the codex (f. 18r, f.23r) and two letters inserted at the end of the text (f. 83v); the first added leaf is an acknowledgment of receipt of a reimbursement from Mr. Robineau, seigneur de Bougon (presumably Joseph Robineau), in 1773. There is also a tax bill pasted inside upper cover from 1785 addressed to Mr. Robineau de Cheverdau (or Chevredau). It is likely that he owned the codex and was the recipient of the transfer tax. There is one undated acknowledgment of receipt on the verso of last flyleaf.

Notes:

Ms. codex.
Title from the first page (f. 1r).
Incipit: Echange fait entre Mr. Jean Cai[-]é procureur au presidial a[- -] Jean et Jean retie[n]e par 38 fils...(f. 1r); Explicit: ... pour la somme de 24,000 par contrat au raport du Bertrand de Mars 1792.
Foliation: Paper, 186; [i, 1-185]; modern foliation in pencil, lower right recto.
Layout: Written in 43-50 long lines; text block outlined in ink.
Script: Written in a cursive hand, likely by multiple hands.
Watermarks: Coat of arms topped with a crown with the date 1742 below; name of papermaker: M. Gaillard with inscription Fin Dangoumois below.
Binding: Contemporary parchment (Zacour-Hirsch) with ties.
Origin: Written in France, between 1767 and 1792.

Penn Provenance:

Sold by Gaston Saffroy (Paris), 1967.

Cited in:

Described in Zacour, Norman P. and Hirsch, Rudolf. Catalogue of Manuscripts in the Libraries of the University of Pennsylvania to 1800 (Philadelphia: University of Pennsylvania Press, 1965). Supplement A (1). Library Chronicle 35 (1969), p. 27 (Ms. French 129).

Cited as:

UPenn Ms. Codex 1200

OCLC:

232607100