Tithe collector

The name desetkar is Slavic and derives from the word for tithe. The surviving Bulgarian charters mention the office as a category of state officials but do not identify individual holders. The Vatopedi Charter refers to tithe collectors without further qualification, whereas the Virgin, Mraka, Rila, and Vitosha charters provide evidence for specialized collectors.

The tithe was probably among the most important state levies in medieval Bulgaria. Despite its name, the assessed share was not necessarily exactly one tenth of production. The tax appears to continue the Byzantine δεκατεία, itself rooted in older Roman practice. It should be understood as revenue of the fisc, or state treasury, rather than as a private rent arising from dependence between a landowner and a producer.

Comparable taxes and offices existed throughout the region. A Serbian charter issued in 1300 by King Stefan Uroš II Milutin for the monastery of St George Gorgos near Skopje also mentions officials bearing a similar Slavic name. In Moldavia the tax was known as desetina and its collector as a desetnik; Wallachia used dijma and dijmar, while Transylvania had decima and decimator. The Bulgarian desetnik, however, was a military rank and must not be confused with the tithe collector. The Moldavian form was probably an adaptation of the title to a different linguistic environment.

Collecting taxation in kind required different procedures for different products. Livestock, grain, wine, and honey each presented distinct problems of assessment, transport, and storage, helping to explain the existence of specialized personnel. It is uncertain whether officials with general authority served alongside them. The Vatopedi Charter does not identify the taxable product, while the Mraka Charter uses the phrase “all kinds of tithe collectors” before listing collectors for pigs, sheep, and bees. It cannot be determined whether this list was exhaustive.

Collectors of the pig tithe are attested in the Mraka, Rila, and Vitosha charters. They gathered the levy imposed on pigs, although the sources do not explain how it was calculated or delivered. A pig tithe is also known from Serbian documents associated mainly with Macedonia, as well as from Wallachia, Moldavia, and Transylvania. Its wide distribution may reflect either a common Balkan fiscal inheritance or the similar economic importance of pig raising in these regions.

Collectors of the sheep tithe occur in all four charters that name specific specializations: the Virgin, Mraka, Rila, and Vitosha charters. Their responsibility corresponded to the Byzantine sheep tithe known as the probatodekateia. A similar levy is attested in Serbian Macedonia. It was probably especially important in mountainous grazing regions and among the pastoral Vlach population, but it is not known whether sheep, lambs, dairy products, or some combination of them were surrendered.

Collectors of the bee tithe are named in the Virgin, Mraka, Rila, and Vitosha charters. They collected the levy on beekeeping products, most probably honey, and Byzantine practice offers a parallel expressed by the Greek term “μελισσοσεννόμους.” Evidence for a comparable tax survives from fourteenth-century Serbian Macedonia and from Wallachia, Moldavia, and Transylvania. The attention devoted to honey probably reflects not its role in the everyday diet but its value as a commodity exported by Italian and Ragusan merchants.

Neighbouring states also knew other varieties of the tithe, including grain, wine, “great,” and “small” tithes. There is no firm evidence that each had its own specialized collectors in Bulgaria. Other officials, the zhitar and the vinar, dealt with grain and wine, making such additional tithe collectors less likely. The stable grouping of pig, sheep, and bee collectors suggests that the office may have been concerned chiefly with animal production, if beekeeping is provisionally included in that category. This remains unproven, however, and the identity of the officials who gathered other forms of tithe is unknown.

The position of tithe collectors in official lists suggests importance but does not reveal a precise administrative hierarchy. In the Vatopedi Charter they stand fourth in the overall enumeration and first among specifically identified tax officials; the praktor mentioned there is a general term for a fiscal agent. In the other charters, tithe collectors normally occupy the fourth or fifth position among representatives of the fisc. No direct evidence survives for their remuneration, although they may have derived income from additional payments imposed on the population. The documents provide no names of individual collectors, seals, or insignia, and they do not permit the creation or disappearance of the office to be dated precisely.

The word desetkar is Slavic and comes from the word for tithe. The Bulgarian charters that survive mention the office as a type of state official, but they do not name any individual holders. The Vatopedi Charter speaks only of tithe collectors in general, while the Virgin, Mraka, Rila, and Vitosha charters show that there were specialized collectors.

In medieval Bulgaria, the tithe was probably one of the most important taxes collected by the state. Even so, the amount assessed was not always exactly one tenth of what was produced. The tax seems to continue the Byzantine δεκατεία, which itself went back to older Roman practice. It should be seen as income for the fisc, meaning the state treasury, not as a private rent that arose from the dependence of a peasant on a landowner.

Similar taxes and offices are found across the region. A Serbian charter issued in 1300 by King Stefan Uroš II Milutin for the monastery of St George Gorgos near Skopje also mentions officials with a similar Slavic name. In Moldavia the tax was called desetina and its collector was a desetnik; in Wallachia the forms were dijma and dijmar, and in Transylvania they were decima and decimator. The Bulgarian desetnik, however, was a military rank and should not be confused with the tithe collector. The Moldavian form was probably a local adaptation of the title.

Because taxes were paid in goods, collecting them required different methods for different products. Livestock, grain, wine, and honey each raised its own problems of counting, moving, and storing, which helps explain why there were specialized officials. It is not clear whether there were also officials with wider responsibilities. The Vatopedi Charter does not name the taxed product, while the Mraka Charter uses the phrase “all kinds of tithe collectors” before listing collectors for pigs, sheep, and bees. We cannot tell whether that list was complete.

Collectors of the pig tithe are mentioned in the Mraka, Rila, and Vitosha charters. They gathered the tax on pigs, although the sources do not say how it was worked out or handed over. A pig tithe is also known from Serbian documents tied mainly to Macedonia, as well as from Wallachia, Moldavia, and Transylvania. Its wide spread may point either to a shared Balkan fiscal inheritance or simply to the importance of pig raising in these areas.

Collectors of the sheep tithe appear in all four charters that name specific kinds of collectors: the Virgin, Mraka, Rila, and Vitosha charters. Their job matched the Byzantine sheep tithe known as the probatodekateia. A similar levy is also attested in Serbian Macedonia. It was probably especially important in mountain grazing areas and among the pastoral Vlach population, but we do not know whether people paid in sheep, lambs, dairy products, or some mix of these.

Collectors of the bee tithe are named in the Virgin, Mraka, Rila, and Vitosha charters. They collected the levy on beekeeping products, most likely honey, and Byzantine practice gives a parallel in the Greek term “μελισσοσεννόμους.” Evidence for a similar tax survives from fourteenth-century Serbian Macedonia and from Wallachia, Moldavia, and Transylvania. The attention given to honey probably reflects not its place in everyday food, but its value as a trade good exported by Italian and Ragusan merchants.

Neighboring states also knew other kinds of tithe, including grain, wine, “great,” and “small” tithes. There is no solid evidence that each of these had its own specialist collectors in Bulgaria. Other officials, the zhitar and the vinar, handled grain and wine, which makes the existence of further tithe collectors less likely. The regular pairing of pig, sheep, and bee collectors suggests that the office may have dealt mainly with animal production, if beekeeping is counted with that group for the time being. But this is still unproven, and we do not know who collected the other forms of tithe.

The place of tithe collectors in official lists shows that the office mattered, but it does not show exactly where it stood in the administration. In the Vatopedi Charter they are listed fourth overall and first among officials named specifically as tax officers; the praktor there is just a general term for a fiscal agent. In the other charters, tithe collectors usually come fourth or fifth among representatives of the fisc. There is no direct evidence for their pay, though they may have earned money from extra charges imposed on the people. The documents give no personal names, seals, or insignia for these collectors, and they do not allow us to date precisely when the office was created or when it disappeared.

In medieval Bulgaria, the desetkar was a state tax collector. The word comes from the Slavic word for tithe, or one part in ten. The tax was one of the most important incomes for the state treasury. It was paid in goods, not just money, and it was not always exactly one tenth.

The Bulgarian charters do not name the people who held this office, but they show that special collectors existed. Some charters mention collectors for pigs, sheep, and bees. This makes sense because different goods needed different ways of counting, moving, and storing them.

The sheep and bee tithes were also known in nearby lands like Serbia, Wallachia, Moldavia, and Transylvania. A Serbian charter from 1300 also mentions similar tax officials. These taxes were especially important in farming and herding regions.

The office seems to have been important, but the records do not show its exact rank or how the collectors were paid. No names, seals, or badges of these officials survive.