The Law of the Florentine Catasto of 1427

...any other assets and rights mentioned above and every substance belonging to any guild, or rather corporation, or secular college of the city of Florence must be reduced to writing, or rather written in a tax census catasto The catasto was a groundbreaking system of direct taxation based on declared wealth rather than just social status., or rather a register, or a part of the tax census by itself and separate from the others.

16. — Immovable assets must be reported each one individually.

Likewise, the reductions and descriptions that will be made of immovable assets, whether rural or urban, must be done—that is, for each of them—with its parts, qualities, descriptions, and boundaries, all distinctly and clearly, so that each of the aforementioned assets can be known and found, and no fraud can be committed.

17. — Loans to laborers, oxen, and other animals must be given along with the farms.

Likewise, in the reduction and description of farms poderi A podere was a typical Tuscan sharecropping farm unit, usually including a house and various types of agricultural land. and other rural immovable assets, there must be reduced and written the quantity which the laborer of any farm and asset shall be held to give to the lord of the assets for the loan presta, or rather the lending to said laborer, made solely in respect of that farm and its work. And also the oxen, or calves, or buffaloes with which the said farm is worked, and the valuation stima of such animals according to this example: "Such a farm with a house, etc., with other descriptions, located in such a place, of which the first boundary is such, etc." original: "a primo et cetera." This is legal shorthand used in deeds to list the neighbors bordering a property.. And such a quantity, which such a laborer has as a loan, and such oxen or other animals of such value; all of which things having been compiled together, the sum of the value amounts to so many florins fiorini according to the valuation of the yields of the farm, or other assets, as will be more clearly arranged below regarding the price of immovable assets.

18. — Assets, animals, credits, and merchandise must be written with their valuations.

Likewise, the said immovable assets, whether rural or urban, animals of value, credits, merchandise, and trades, and any other assets and rights and every substance must be reduced and written with their valuations stime; that is, each of the aforementioned things with its valuation, and similarly the cash [folio 5] counted in sum and with the profit, or rather the utility, or income of each of the aforementioned assets, which shall be received, or that...