Summary
The Registro de Comptos (Register of Accounts) n? 5 contains a practically complete list of the income and ordinary expenses of the Navarran crown corresponding to the 1291 fiscal year. These accounts, both in money as well as in species, are organised by demarcations and were presented by the various territorial officers in the kingdom, except for the merino (representative) of the Ribera, whose ledger regrettably has not been preserved. The manuscript, deposited in the General Archives of Navarre, reveals a meticulous systematisation of the finances of the central administration, and, at the same time, it provides a clear transcript of Navarran life at around the end of the 13th century. The multiple data that it provides is extremely valuable for the study of the society, economy and institutions of the kingdom in an era of inflection between the socio-economic zenith of the 13th century and the first of the late medieval crises. Equally, it is possible to analyse certain accounting aspects like the tax system, fiscal charges, prices, measures, coins, wages, etc. Most noteworthy is the presence, in its pages, of the draft accounts of the district of Pamplona - together with a clean copy of the corresponding ledger in clean, together with a full consolidation of the various fiscal demarcations of the kingdom. It is considered one of the most ancient and better-preserved documents in the 1st Series of Records of Accounts. The textual edition is complemented with an introduction and an index of names.
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