ABSTRACT
The medieval and early modern Polish treasury system has been the subject of historians’ interest for almost two hundred years, although the sources which make it possible to reconstruct all the basic types of state income, including the amount of tax revenue, date from as late as the turn of the Middle Ages and modern times. The early medieval Polish state is described in the literature as a system of ducal law derived from or similar in its initial phase to a chieftainship-type organization. Immunity privileges exempting certain estates from the common law should be recognized as still valid with regard to the fiscal system; they are the findings of the classic studies by Karol Buczek and Karol Modzelewski,6 who built models of the organization of the Polish state with the retrogressive method – mainly based on later sources.
