Legal Definitions - nova custuma

Nova Custuma

(Historical Term)

This Latin term, meaning "new custom," refers historically to a novel tax, duty, or financial imposition introduced by a governing authority. Unlike established or traditional levies (which were known as antiqua custuma, or "old customs"), a nova custuma represented a fresh demand for revenue or a new form of financial obligation placed upon subjects or goods.

• Example 1: Royal Levy for War

  Imagine a medieval monarch who, needing to fund an unexpected military campaign against a neighboring kingdom, decides to impose a special, one-time tax on all merchants trading within the realm. This levy had no precedent in the kingdom's traditional tax structure, which typically focused on land and agricultural produce. This new financial demand, created specifically for the war effort, would be considered a nova custuma.

  This example illustrates a nova custuma because it is a new, non-traditional tax introduced by the ruler to meet a specific, novel financial need, distinct from the long-standing customs.

• Example 2: New Port Duties

  In the 16th century, a bustling port city, seeking to enhance its infrastructure and maintain its harbor, might introduce a new tariff on all imported luxury goods, such as silks and exotic spices, which previously entered the city without such a specific charge. This newly implemented duty, designed to generate revenue from growing international trade, would be an instance of a nova custuma.

  This demonstrates a nova custuma as it represents a new financial imposition in the form of a trade duty, applied to goods that were not historically subject to that particular charge.

• Example 3: Tax on a New Industry

  Consider a historical kingdom where, for centuries, taxes were primarily based on land ownership and agricultural output. If, with the emergence of early manufacturing, the governing council decided to introduce an annual tax on all newly established textile mills, which had previously operated without specific levies, this would be a nova custuma.

  This illustrates a nova custuma because it is a new tax applied to an emerging industry or activity that was not traditionally subject to such a levy, representing a fresh source of revenue for the governing power.