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Introduction

Taking accounts into account: this is the aim of this special issue. The term “accounts” is used in a very broad sense here: instead of limiting ourselves to accounting entries in the strict sense of the term – registers, balance sheets, journal books –, we are instead interested in any document likely to be used for the purposes of managing, certificating, or forecasting the financial flows generated by construction activities. These documents are very useful sources, which have given rise to research on finance and prices, craftsmen and clients, materials and their supply, and the organisation of construction sites. When compared with buildings or their remains, they add another layer to our understanding of construction practices; sometimes, they are even the only trace we have of them. This is not the approach adopted in this issue: construction accounting is considered as an object of study in itself. In other words, we do not consider these documents as reservoirs of information. Rather, we analyse the logics and criteria underlying their production, conservation, and use. The case studies presented in this special issue are as geographically diverse as they are chronologically, and invite the reader to make comparisons. An analysis of the material aspects of the production and reception of the accounts considered in this study first of all invites us to not separate form and content: concerned with measuring and recording elements which make it possible to document the activities which took place on the building sites, the writers of these accounts inscribe their reasoning within logics and temporalities which can change appreciably according to the scale, purposes, and nature of the operations concerned. Several of the contributions also highlight the political significance of keeping such documents. The existence of well-kept accounts is a sign of good government, but it is not only imposed from above: it is also a way for those who write or copy the accounts to assert their knowledge and know-how, and thus their social importance and status. The case studies gathered here confirm 310the richness and multiplicity of the documentary devices that can be concretely mobilised to achieve these objectives. Lists, inventories, tables, receipts, tax rolls, and drawings bear witness to the aspiration on the part of those concerned to provide the best possible account of the singularity of each construction site.

Michela Barbot

Laboratoire IDHE.S, CNRS – École normale supérieure Paris-Saclay

Virginie Mathé

Université Paris-Est Créteil, Centre de recherche en histoire européenne comparée

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The Construction Accounts of the Hôtel Ducal of Dijon

The ‘Ducal Palace’ of Dijon, which is today partially preserved in the town hall and the Musée des Beaux-Arts of the city, benefits from very important archives, which document its construction, development, and maintenance from 1350 to 1477. Under the Dukes of Burgundy Valois (Philip the Bold, John the Fearless, Philip the Good, and Charles the Bold), a very elaborate administration was set up, inspired by those of the King of France and of the Counts of Flanders. This documentation was then extended, in a less precise and systematic way, under the royal governors, until the 18th century. The archives are based on the operating mode of the construction sites. The most important sites, such as that of the ‘logis neuf’ (built by Philip the Good between 1450 and 1455), were 311subject to independent management, and have their own accounts and archives. Many of these stand-alone accounts have disappeared, however. Most of the maintenance and renovation work for the buildings, on the other hand, was the responsibility of the receiver of the bailiwick of Dijon, who needed to account for all his expenses with supporting documents copied out on a parchment register, a duplicate copy of which was returned to the Chambre des Comptes of Dijon. Normally, these supporting documents (receipts, certifications, and money orders) were destroyed after the accounts had been audited. A few pieces, kept by chance, nonetheless provide a better understanding of the system used for recording such expenses. These registers followed a careful, standardised layout, meeting the need for standardisation imposed by the Masters of Account. The few illuminations, drawn in monochrome ink, may testify to a certain whim on the part of the clerks, but they were also a way for the latter to enhance their profession by bringing these texts closer to religious or literary books. The many monetary values are written in Latin numbers and in letters; the operations are made out at the end of the registers and are often quite exact. There was no great advantage to the long-term conservation of these accounts: they were kept out of habit, perhaps to create a positive image of the prince’s administration. The establishment of these archives was also a conscious choice on the part of the Chambre des Comptes of Dijon, which thereby defended its prerogatives against those of Lille, and against the archives of the Treasury of charters, which it ended up absorbing.

Hervé Mouillebouche

Université de Bourgogne

312

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The Accounting of the Edilitary Constructions of Arras under the Dukes of Valois-Burgundy (1402–1442)

Located at the crossroads of Flanders, the Empire and the kingdoms of France and England, Arras represented a strategic place, the control of which presented economic and geopolitical advantages recognised by all. Such considerations did not escape the Duke of Valois-Bourgogne Philip the Bold, who made the capital of the county of Arras his principal residence when he found himself in its northern lands. In the fifteenth century, Philip the Bold and his successors recognised the importance of the city, which on several occasions became the theatre for expressing the power and splendour of the Court of Burgundy. Of these, two cases are of particularly interest. The first took place in 1402 and concerns the marriage of Antoine of Rethel, the son of Duke Philip the Bold. In order to express the splendour of Burgundy and to be able to welcome guests, Cour-le-Comte, the residence of the Counts of Artois in Arras, underwent a temporary extension carried out in wood, stone, and brick. The second case of interest relates to the order placed by the grandson of Philip the Bold, Duke Philip the Good, for the reconstruction of the county courthouse located in the small market of Arras. With the construction of the building carried out between 1430 and 1435 and the development of its layout between 1441 and 1442, the works are in line with those of the house of Beauregard in Lille, which Duke Philippe had rebuilt with pomp in 1424. Valuable accounting documents have been preserved in relation to these operations, which are now kept in the departmental archives of the North. Thus far, this documentation has only been examined for two purposes: firstly, to highlight the pompous character of the decorum of the princely marriage, and, secondly, to understand the layout of the county justice equipment through a comparative study of archaeological, textual, and iconographic data. In fact, the analysis of the form of this documentation is still unpublished and presents an opportunity to study an unknown aspect of the 313edilitary administration of the time. By studying and putting into perspective the elements that make up the corpus of documents, we gain a comparative overview of two major projects, carried out under separate principals. This study concerns both the issues justifying the production and retention of such documentation, and the administrative actors of these yards or the internal structuring of the documents. Together, these elements help identify and understand the complex and generally unknown workings of such events.

Mathieu Béghin

Université de Lille

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Building a Centerpiece. The Contatoio of the Salviati of London, Merchant Bankers, as Seen Through their Accounts (1445–1465)

The Salviati, an important family from Florence, gradually established a manufacturing, commercial, and financial enterprise on a European scale. After investing in wool workshops and opening commercial and financial agencies in Florence and Pisa, the Salviati company expanded its activity towards North-Western Europe by establishing agencies in the 1440s, first in London and then in Bruges. The accounts of the London company contain many entries concerning the building. In addition to the rent, which was very high, all the expenses incurred in relation to the house have been recorded, from its decoration to repairs and improvements made to it. One important improvement consisted of the construction of a room dedicated to accounting, a place where everything was counted and written down: the contatoio, as it is called in the account books. The aim here is not to study a specific construction 314account, but rather to gather together the works and minor repairs entailed by the occupation of this large house in London over a period of around twenty years, a masterpiece necessary for housing the activity of major merchants, as well as for receiving customers and interlocutors The aim was to analyse the changes in the structure of the house in order to manage the business and keep the accounts.

Like all their colleagues on the Italian peninsula, bank merchants’ accounts were kept in double-entry format, which affected the content of the information. The summary of the expenditures was entered into the various ledgers (there are four available for the period under consideration) and intermediate books such as the cash books (three were kept for the period in question), which contain the most detailed information about the house. The multiplicity of entries concerning the house of these merchants-bankers offers an original point of view on the sector relating to the construction and repair of the houses of private individuals.

The issue of how documentation is produced is central to addressing ways of organising business effectively. An internal review of the documentation allows us to achieve an initial understanding of the system built by these leading merchants. The sums involved are trifling compared to the commercial and financial transactions transcribed in the same books; however, the importance of the piece is highlighted by the numerous references to the contatoio, including in the accounts or correspondence of the great merchant families of the Italian peninsula.

The room used to carry out the accounts, and where many people – business partners and customers – would gather was a strategic space in the house. Everyone wishes to work in comfortable conditions in a pleasant setting. A part of the house where merchants spent a lot of time in a foreign territory thus served to create a non-astronomical and pleasant workplace for both customers and merchants, especially the young people who had to spend a substantial part of their time there, acquiring the knowledge necessary to complete their duties.

Matthieu Scherman

Université Gustave Eiffel

315

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“Il Forte e la Cattedrale”. Accounting and Building Practices in the Architectures of the Early Sixteenth Century – Ascoli Piceno, 1529–1549

With respect to sources, the reconstruction of the architectural history of Ascoli Piceno relies on two compelling account books from the early modern period: the second volume of the fondo of the Libri Entrate ed Esito della Cattedrale, held at the city’s Archivio Diocesano, and the register of the Spese fatte per la Rocca d’Ascoli, now held at the Archivio di Stato of Rome.

The first source, written between 1529 and 1549 by the treasurers of the Chapter of Canons of the Cathedral, records the cash flows pertaining to the everyday and one-off expenses of the main church of Ascoli, including the payments for the erection of the new façade, designed by the architect Cola dell’Amatrice and built from 1529 onwards. The second source, compiled between 1540 and 1541, preserves the details of the expenses covered by the Commissary Apostolic Pietro Antonio Angelini from Cesena in order to build the papal fortress of Porta Maggiore, constructed by Antonio da Sangallo the Younger for Pope Paul III between 1540 and 1543.

In terms of their chronology, geographical origin, and content, these two sources are fairly homogeneous. However, when examined more closely, they present fascinating differences in terms of both the organisation and the details of the information included, and of the purposes and methods of their creation.

This paper critically reconsiders and assesses these differences, not only in order to provide a better understanding of the respective documents, but also to make some suggestions on how building sites were accounted for in the sixteenth century and on the mutual relationship between accounting and building processes.

Indeed, by studying the content of the two manuscripts, we will concretely verify how, in a shared historical and geographical context, 316changes in the financial and political constraints behind a building project impacted the structure of its account books, shaping their material existence in certain cases.

Furthermore, the study of the two ledgers will allow us to examine the different systems used for funding building sites and the different typologies of actors involved in their bookkeeping. It will also enable us to evaluate, on a case-by-case basis, the influence such components had on the structure of accounting records.

Supported by a comparison with further archival sources, the critical analyses of both the Spese of the Rocca d’Ascoli and the Libro Entrata ed Esito of the cathedral will ultimately offer an unprecedented overview of the management of building sites, tenders, and cash flows of architectures in early sixteenth-century Italy.

Francesca Rognoni

Università IUAV di Venezia

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The Accounting of Military Engineers in Algeria from 1830 to 1848

As soon as the French took Algiers, the military engineers ordered that accounts be drawn up of the fortifications and military building construction works. This article attempts to understand the funding mechanisms of these works and the allocation of budgets implemented by the colonial administration during the July Monarchy. Indeed, the nomination of metropolitan civil servants such as the Director of Fortifications or the Chief of Engineering, in replacement of the old Ottoman structure, lay the foundations for a new fiscal and accounting system.

317

Trained in Metropolitan France, the military engineering corps exported the accounting system developed since the end of the 17th century to Algeria. Initially ordered based on the importance of the works to be carried out, the drafting of these documents evolved during the 18th century. All documents drafted in the metropolis or in the new colony were henceforth divided into two parts (fortifications and military buildings).

After the French colonisation of Algeria, several cities were transformed into barracks. As newcomers were settling in, the change in urban and spatial morphology was detrimental to the original use of these buildings. In a context of colonial expansion and war, the construction and restoration of fortifications were essential; old buildings that belonged to the Ottoman administration were also frequently developed. Entrusted with all types of construction and restoration work, military engineers proved themselves highly capable of achieving the objectives set by the hierarchy with very limited means.

The analysis of records of military engineering projects in Algiers, Oran, Constantine, Médéa, Mascara, and more particularly Tlemcen, allows us to shed light on the distribution of the budget between the strongholds. In a turbulent political and military context, the accounting of these construction sites was closely scrutinised by the parliamentary authorities who wanted to transform military strongholds into more permanent installations. Thus, the appointment of Bugeaud as Governor General in 1840 and of Viala Charon as Director of Fortifications marked an increase in the budget devoted to military engineering works and showed France’s desire to strengthen its presence in Algeria.

Mohammed Hadjiat

Université de Strasbourg

318

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Informing Restoration Planning at St Paul’s Anglican Pro-Cathedral in Malta. From Foundation to Intervention through Historical Building Accounts

The instigation of a major restoration project for the Anglican pro-Cathedral of St Paul in Valletta (Malta) in early 2017 was directly followed by archival research undertaken to assist with determining possible causes of building pathologies and to inform and guide the planning of the architectural operations. This research has, in turn, revealed new documentary sources, which have shed new light on significant facets of the construction industry in British Malta.

The Anglican church of St Paul was constructed following months of discussions and negotiations between the local authorities and the British Colonial Office. In the end, it was the resolve and personal financing of Queen Dowager Adelaide that led to the start of works and the laying of the foundation stone in March 1839. The church, located on the edge of Valletta’s peninsula, towering above the fortifications erected by the Knights of Malta and overlooking the harbour of Marsamxett, was consecrated by the Bishop of Gibraltar in November 1844, and the tower and spire were completed by March 1846.

Although the history of the church and of the various problems encountered during its construction is well documented, it is based almost exclusively on local newspaper accounts, correspondence between the authorities and the Colonial Office, and a set of reports drawn up by William Scamp, architect of the British Admiralty, in November 1842 and March 1844, and presently held at the Wignacourt Collegiate Museum, Rabat, Malta (WCM). The (re-)discovery in 2017 of a bound volume at the London Metropolitan Archives (LMA), entitled Accounts & Vouchers for the Expense of building the English Collegiate Church of St Paul in Valletta from March 1839 to March 1846 (CLC/408/MS30774), has provided substantial and new data on 319the weekly progress of the construction of the church, covering the entire period of the works until the final Account of Disbursements made in May 1846.

This paper presents the results of the study and the analysis of this coherent volume, containing over 800 individual weekly vouchers and accounts listing individuals, wages, trades, materials, and quantities. The analysis highlights the various reporting methods used throughout the volume and the project, with a view to refining our understanding of the construction sequence and on-site events. The data are interpreted in the context of previously known documentary and archival sources, offering the possibility to review the reading made so far. Finally, the paper discusses the relevance of the research in the context of an ongoing restoration project, with the example of building pathology diagnosis facilitated through the multidisciplinary study of historical sources.

Guillaume Dreyfuss

AP Valletta

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Inventories of Timber in Pylos in the Mycenaean Period. Remarks on the PY Vn 46 and 879 Tablets

Among the written documents dating back from the end of the second millennium BC that were found in the archaeological excavations of the Mycenaean palace of Pylos, in continental Greece, two inventory tablets – PY Vn 46 and 879 – share a common vocabulary and clearly refer to a list of timbers. Researchers have hesitated in identifying these documents: some scholars argue that they are elements of a ship, while 320others suggest they are associated with a building. This article shows that these are not, strictly speaking, inventories of building materials for a future construction: the two lists enumerate pieces of timber of different shapes, natures, and destinations (roof, jamb, etc.) in order to replace damaged pieces of wood in Pylian buildings, and very probably of the central unit of the palace, if ka-pi-ni-ja does indeed designate the chimney. The first term of Vn 46, pi-ra3-[, if it is indeed an anthroponym, would refer to an individual who was heavily involved in the wood industry, meaning he would have been able to recognise the function and form of the different categories of beams. Wood, and especially timber worked to particular needs (jambs, framework, pegs, etc.), was a precious commodity for the Mycenaean palace administration.

Sylvie Rougier-Blanc

CRHEC, Université Paris Créteil

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The Construction Accounts of Dūr-Šarru-kīn

Dūr-Šarru-kīn, built on the order of the Assyrian Emperor Sargon II (721–705), is the best documented new city of ancient Mesopotamia. In addition to data from excavations at Khorsabad, 16 km north of Nineveh, there are numerous written sources: royal annals, correspondence from high officials involved in the project, and some administrative documents. Above all, the letters reveal the logistics that were implemented to supply the workers and collect and transport the materials from all the provinces of the empire. This allowed for a very fast construction, between 717 and 706 BC. Fewer administrative documents provide additional information on the organisation of the building sites. Among 321them, eight cuneiform tablets in poor condition constitute “construction accounts”. They were kept by chance, as documents of this kind were not intended to be conserved for a long period of time. Their historical interest is nevertheless considerable, since they reveal that the walls and large buildings of the city had been divided into sectors, each falling under the responsibility of a provincial governor in charge of providing personnel and materials. In addition, these texts clarify the meaning of several Akkadian architectural terms.

Pierre Villard

Université Clermont Auvergne

UMR 5133

(Archéorient, Maison de l’Orient et de la Méditerranée, Lyon)

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A Building Account in Delos (Greece) in 207 BC

Construction accounts from ancient Greece are known thanks to inscriptions. This paper analyses an account from 207 BC written by the administrators of the fortune of Apollo on the small island of Delos (Cyclades). The lines devoted to the building works mainly concern the construction of “the stoa near the sanctuary of Poseidon”, a large hall probably built for commercial purposes that archaeologists call the Hypostyle Hall. The account is inscribed on a marble stele in capital letters 5 mm high, without any separation between the words. The editors of the account distinguish three headings relating to construction: one for the adjudication of works, a second for the purchase of wood and reed racks, and a third for the evaluation of the 322stock of wood and for the transfer of a portion of the wood, reed racks, and tiles to the craftsmen and to the following year’s administrators. These accounts offer a glimpse of the administrative organisation of this construction site, which was decided by the assembly of the Delian City and directed by an architectural commission assisted by an architect. They also mention documents produced during the construction, but which have not been preserved, such as the construction decrees and the specification contracts concluded with the craftsmen. The works were contracted out by the administrators of Apollo’s fortune, assisted by the architectural commission and the architect. They were divided into lots according to the skills and parts of the building, which reflects the smallness of the craft structures, the difficulties with supplies, and some administrative constraints. It is to be assumed that accounting documentation allowed the members of the architectural commission and the administrators of the sanctuary to accurately follow the different financial aspects of the construction site. These different registers were not intended to be made public or kept forever, but they were fundamental for the preparation of the account stele. This process required time, intellectual effort, and money, but Delians considered the final sheet inscribed on stone to be a true obligation for the administrators of the god’s fortune. This sort of engraved synthesis served above all as a written justification within a historical context in which controlling the accounts was a democratic duty.

Virginie Mathé

Univ Paris Est Créteil, CRHEC

323

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The Via Caecilia Inscription (Italy, Late 2nd – Early 1st Century BC)

The fragmentary inscription of the Via Caecilia records restoration works carried out during the late second century or early first century BC on an unknown road leading north from Rome. The inscription enumerates the sums spent on each specific task (such as the restoration of some sections of the road, of bridges or arches) and the names of the entrepreneurs who assumed responsibility for performing them. A unique magistrate, named the quaestor and curator for roads, was in charge of all these works. By inscribing every single task on the stone, he may have intended to highlight his own integrity throughout the process. There are no other documents like this one for the entire Roman history.

Pauline Ducret

Université de la Réunion

Université Paris 8 – Vincennes – Saint-Denis

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Measuring, Estimating, and Correcting. Commentary on 18th-Century Expert Accounts

In the course of research carried out on expert appraisals concerning Parisian buildings during the 18th century, we have noted that entries 324relating to accounting operations were frequently used in experts’ minutes, whether these are estimates of the work completed or to be carried out as part of the expert appraisal itself, or estimates and memorandums of work in the annexes to the minutes. We have published three examples corresponding to three stages of the experts’ calculations: the “toisé” (measure); the price; and the reduction.

The first – the “toisé” – relates to the measurement, in toise, of the tasks of masons, carpenters, and other people in the building trades. Each type of work is broken down into nomenclatures, according to Parisian custom. For example, masonry is evaluated in terms of volume and divided into light work, nine-inch walls, sixteen-inch walls, foundation walls, etc. For carpentry, a distinction is drawn between new and reused old wood. This is also the case with roofing, where a distinction is drawn between old, new, search or butt tiles, new or reclaimed tiles, as well as with plumbing and locksmithing (which is often measured in units of weight), carpentry, glazing, painting, and paving, etc. When the work carried out cannot be measured in terms of either actions or materials, the assessment is made directly in monetary terms. At the bottom of each page, a summary of the measurements made on that page is provided to help with the final calculation.

The second step is to assign a price to the unit of measurement calculated above: this is the price tag. The multiplication figure – calculated using the price and the number of units – results in estimates, which are grouped together at the end of the minutes. How did the experts know the prices of the work? It is important to note that the value of the work is recorded in a number of works, such as the successive versions of L’Architecture pratique and other books on toisés, which came to serve as a reference for experts. The prices of materials, if not of labour, fluctuated according to location, however, and it is therefore highly likely that prices were set according to the customs of their practice. The accounting operation becomes more complex when the experts’ opinions are contrary.

Finally, where an agreement is reached, the experts, or the third party if necessary, would make a final reduction or increase to correct any approximations in measurements, work not implemented, materials replaced, possible errors or, more rarely, increases in the materials required or work carried. Apart from the ordinary reductions based on 325unit simplifications according to Parisian custom, reductions to both the measurements of the work and the price are made in the estimates and memoranda annexed to the expert reports. If the operation is carried out based on an estimate, the expert evaluates the work actually carried out and makes a readjustment between what was initially planned in abstracto and what was actually carried out in concreto. At this stage, any modifications are justified by an objective assessment of the work and its value. If the reduction is made on a memorandum, the expert adjusts the value estimated by the craftsman for its realisation against what he considers the value should be. Does he thereby lose the subjectivity inherent in his authority?

Robert Carvais

CNRS – Centre de théorie et analyse du droit

Université Paris Nanterre