On American Tax Day, 15 April, it seems fitting to remember a time 800 years ago when taxation strategies began to shift towards sales and property taxes. Enjoy!
North-by-North-west of Toulouse, the Lot and Dordogne departmentare a joy to behold: well-preserved medieval towns called Bastides with their neat churches, gridiron layouts and square covered markets cling to the limestone banks of the rivers for which the regions are named. One of life’s pleasures in this region is to sit comfortably in a café in the shade of a Bastide’s covered market on a summer’s day, enjoying a glass of the local Cahors wine. What the tour guides fail to mention is that these picture-perfect villages are the result of 13th and 14th century global economic forces, shifting taxation strategies, technological innovation and plain old real-estate speculation.
The first clue to the commercial purpose of the Bastide is its layout – specifically, the location of the church. Elsewhere in France and other European countries, the church usually occupies a strong, central position. Often it has its own square, vying for attention with the market square. But in Bastides, the market occupies the center of the village, with the church pushed off to one side. In this photo of Belves in the Dordogne, you can see the church is on a side-street of the main market square.
The second clue is that this central market square contains a large covered section – a fairly complicated structure, as you can see from all the exposed woodwork in the photograph of Monpazier to the left. Why go to all the trouble and expense of a covered marketplace?
And then there is the grid-iron layout of a Bastide. To Americans, this may not seem remarkable since most American towns and cities are structured as a grid. In Western Europe, this is very unusual compared to the complicated twisting, turning streets typical of towns, villages and cities. All of this points to the fact that the marketplace – and by implication, trade – was important, but why? Also, why the division of the village into regular blocks?