Tarif des Droits qui se perçoivent sur les Boissons dans la province de Bretagne. J.F. Clément scripsit
[Brittany], J.F. Clément c. 1700.
8vo (162 x 100 mm.). MANUSCRIPT. [ii blank], [ii], 183, [3 blank], [2]p. In a single calligraphic cursive hand, partly in two columns, margins ruled in ink.
Contemporary blind-ruled calf (rubbed, minor defects), gilt spine and red morocco label, marbled endleaves, red edges.
This ready reckoner’s over 5,000 entries would serve WHOLESALERS OF FERMENTED DRINKS AND DISTILLED SPIRITS, TAX COLLECTORS, VINTNERS, BREWERS, DISTILLERS, INNKEEPERS AND TAVERNERS in Brittany, which had its own semiautonomous tax system from 1532 to 1789.
Elegantly executed by a professional scribe, this manuscript’s eight principal sections cover wines, ciders, beers, perries, meads and eaux-de-vie. Each column has volumes (from small fractions of a barrel to multiple barrels) on the left and the corresponding payments due (in livres, sous and deniers) on the right.
First are non-Breton wines, then “domestic” wines of Nantes. Third are wines sold within the diocese where they are produced, then locally manufactured and consumed ciders, perries, beers and meads. The following two sections treat beverages generating crown revenue collected from transactions in gross and by the drink — again non-Breton wines then local wines, ciders, beers, perries and meads. The final two sections address distilled fruit liquors and eaux-de-vie, both wholesale and retail.
The owner of our codex added two one-page appendices. The first provides the payment amounts for imported wines taxed at 44 sous. The second does the math for spirits at 30 sous per velte (c. 2 U.S. gallons) — up to 10,000 veltes. This large volume suggests a successful wine broker commissioned the manuscript. In good condition (handsoiling throughout, two short tears, one just touching text without loss), some 550 entries corrected or updated by a contemporary hand.
Price: $13,500.00