skattabók

A skattabók, often translated as a "tax book" or "fiscal record," was a crucial document in medieval Icelandic society. These books served as a ledger for recording obligations related to taxes, tithes, and other financial dues owed by individuals and communities to various authorities. The compilation and maintenance of skattabók were vital for the administration of the Icelandic Commonwealth and later during periods of foreign rule.

The content of a skattabók typically included lists of landowners, descriptions of their property, and the assessed value of these assets for taxation purposes. It would detail amounts of goods, such as butter, wool, or livestock, that were due as taxes, as well as monetary payments if applicable. These records were essential for ensuring that the chieftains, churches, and later the crown received their rightful share of the nation's wealth.

Skattabók varied in scope and detail depending on the time period and the specific administrative needs. Some were comprehensive national surveys, while others might focus on a particular region or type of tax. They provide historians with invaluable insights into the economic structure, social hierarchy, and administrative practices of medieval Iceland. Studying these documents helps us understand how resources were managed, how power was exercised, and the daily economic lives of Icelanders in the past.