Book reviews [1981, Vol. 8, no. 2]

              The Accounting Historians Journal Vol. 8, No. 2 Fall 1981
BOOK REVIEWS
Dale A. Buckmaster, Editor
UNIVERSITY OF DELAWARE
Tito Antoni,
I
Costi Industriali di
Una Azienda Conciaria della Fine del Trecento, 1384-1388 (The Industrial Costs of a Tannery at the End of the Fourteenth Century, 1384-1388), (Pisa: Pacini Editore, 1973, pp. 52, No price available).
Reviewed by Alvaro Martinelli Appalachian State University
It is well known that during the 14th century the city of Pisa was a major center for the manufacture of and commerce in leather. There is ample evidence that, at the time, there existed fundamental basic conditions for the creation and development of a tanning in-dustry, including an ample supply of water, easy access to myrtle and chestnut groves, and a reliable source of livestock from the country. In addition, the close commercial relationship with the Saracens from North Africa had further stimulated the development of this industry since the 12th century. In fact, we have knowledge that in 1156 the sovereign of Tunis exempted all Pisan merchants from the payment of export duties on alum, a basic tanning ingre-dient.
Additional supporting evidence enhancing the position of Pisa is to be found in a ledger discovered by the author among the docu-ments preserved in the State Archives of the city. The manuscript is classified as Book of Debit and Credit, and in it the merchant-tanner, Bartolomeo di Tingo, recorded all the costs for the purchase of hides and manufacture and sale of leather for the period 1384-1388. By following closely the allocation and classification of different costs, one may perceive that the basic industrial process used by Bartolomeo was not much different from other various techniques adopted until the second half of the 19th century when great prog-ress was made by the introduction of the tanning drum and the use of chromium salts.