De conjunto de rentas a impuesto aduanero. la transformación del almojarifazgo durante el siglo xiv en el reino de murcia

Abstract

Before becoming a customs duty, the almojarifazgo consisted of a set of heterogeneous income received by the Castilian monarchs. Originally, most of these rents were demanded by the Muslim rulers of the cities then conquered by the Christian kings. However, during the thirteenth and fourteenth centuries the kings were giving them to the lords and local councils and kept for themselves the most interesting of all, the customs duty. The kingdom of Murcia is almost the only example to study how this transformation because it is the only territory that has retained suffi cient documentation to analyse it.