La actividad financiera del Monasterio de Silos en el siglo XVIII a la luz de sus libros de cuentas

  1. Prieto Moreno, María Begoña
  2. Maté Sadornil, Lorenzo
  3. Tua Pereda, Jorge
Journal:
De Computis: Revista Española de Historia de la Contabilidad

ISSN: 1886-1881

Year of publication: 2004

Volume: 1

Issue: 1

Pages: 97-141

Type: Article

More publications in: De Computis: Revista Española de Historia de la Contabilidad

Abstract

The article, after summarising the characteristics of the economic governance of monasteries, analyses the financial activity of the Silos Monastery throughout the 17th and 19th centuries, and more specifically in the period 1665-1835. The wealth of documentation in the form of its Accountancy Books allows one to compare, analyse, interpret and quantify this activity. We have been able to draw conclusions as to the absolute and relative importance of this activity as part of the overall development of the Monastery and its environs during the period mentioned. Firstly, we carried out a thorough analysis of the main financial operation associated with much of the free lay property, namely the granting and redemption of mortgages implemented through "censos" (a kind of early mortgage loan). This information is to be found in the records of the Libro de Censos and their corresponding notarial public deeds in the Archive. In the same way, to determine the contribution and degree of significance of this financial activity in relation to the Monastery's total income, we have studied the different types of income existing, both from the economic administration and management of the Monastery's property - income from the "censos", income from land rented out for farming, and income obtained by direct exploitation of land and livestock by the Monastery itself, as well as income from the ecclesiastic and religious work of the Monastery -tithes, sacristy and extraordinary income-. This analysis was done by studying the records and notes made in the Cellarar's Book and the Deposit Book. Finally we offer reasons to explain why this ecclesiastic institution performed a permanent financial activity as well as the causes which induced peasants to get into debt.