Unless you are an accountant, chances are you probably find taxes and all things pertaining to them to be mundane, depressing and completely uninteresting. However, the Rare Books and Manuscripts library has recently acquired a rather interesting tax record: a 14^th century tax roll dated 4 January 1352 (658 years ago this past Monday).

The document is comprised of 53 lines written in brown ink on a roll of irregularly cut parchment measuring 417 mm x 142 mm (16.4 in x 5.6 in).  The roll existed alongside the codex in this period and was used primarily for records keeping. Rolls were easy to add to as pieces of parchment could conveniently be sewn together as the records grew. This particular roll is a single piece of parchment and when rolled there is a shelf mark that would have identified where it was stored in a library or record office.

The text block measures 364 mm x 133 mm (14.3in x 5.2 in) and is written in a Secretary hand.  Although a structured and formalized script like Gothic or any of the many other scriptural styles, Secretary is a more freehand or cursive style that allowed for faster writing. Secretary hand is seen mostly in legal documents such as this, as well as quitclaims, charters and other records of court and government business.

The roll was signed by a notary named Francesco who served Mastino II della Scala (1308-1351).

Notaries in the Middle Ages acted as scribes and authenticators. They were often members of the clergy, however by the 14^th century a secular class of notaries had emerged as the Church took a less active role in lay affairs as demand for secular legal services increased. The document also sports a lovely notary symbol before the first line measuring 22 mm x 16 mm (0.86 in x 0.63 in). Notary symbols acted in a way very similar to the stamps and seals that appear on notarized documents today. They were distinct to a particular notary and served as an authenticating feature. Often these symbols would be recorded by a guild when the notary joined.

Although this roll is dated to 4 January 1352, sources indicate that Mastino II died in 1351.  Mastino II della Scala was the lord of Verona and was a member of the Scaliger family. After amassing vast wealth and lands, a powerful league of surrounding states forced Mastino II to return nearly all the land he had acquired through conquest and purchase.

This tax roll adds diversity to OSU’s collection of manuscripts because it is neither a codex nor an individual leaf from one. It is only one piece of parchment and yet it is a complete and distinct document in its own right. It also serves as a unique example of 14^th century Secretary script, a fact that makes this particular document a useful palaeographical teaching tool.

Isabelle Bateson-Brown, Library Associate