CHAPTER VIII

SHEEP TAXES IN THE MEDITERRANEAN REGION

Significance of sheep dues as a pre-feudaɪ tax on movable property. Town or local
sheep taxes in North Africa, Provence, the Pyrenees, Aragon, Valencia, Navarre,
and Portugal. Royal or state sheep taxes in southern Italy, Aragon, Valencia, and
Navarre.

To the herdsman the nomad flocks were a means of livelihood;
to the sheep owner they meant an income; and similarly to the
government of the towns and of the nation, they represented a
legitimate object of taxation, and — all too frequently — of ruth-
less extortion. The assets of the wandering herdsman were
quite visible; and, friendless stranger that he was, the tempta-
tion to make him pay heavily for his ‘ privileges ’ and ‘ tres-
passes ’ can readily be understood. At first the coming of the
migrants aroused among the wayside communities the hostile
query, “ How can we prevent or hinder the devastating intrusions
of these unwelcome strangers ? ” But as the migrations con-
tinued from generation to generation in spite of heavy fines and
restrictions, the attitude of local and later of national officials
became rather, “ How can we capitalize the fiscal possibilities of
this ebb and flow of movable property past our city gates ? ”

A survey of the experience of various Mediterranean peoples
with the taxation of migratory flocks brings to light two aspects
of the question. First, there was the problem of town or local
finance, which involved the ancient social conflict between the
wandering herdsman and the sedentary husbandman, and the
assessment of penal dues upon the former for his supposed trans-
gressions against the latter. Secondly, in point both of origin and
of importance, there was the question of national finance, the
rise of a central power and its efforts to secure much needed
revenues from the migratory flocks. It should be made clear at
once, however, that these two fiscal aspects of the industry were
not sharply separated from each other either chronologically or
in subject matter. Although an attempt will be made below to

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