However, two factors make any approach to the study of the scal and nancial systems of the Neapolitan urban centres di cult. e rst is the lack of documentary sources. e original balance sheets of the provincial capitals of the kingdom during the sixteenth to eighteenth centuries have disappeared and all that it is le is a handful of sparse data on the expenditure, the revenues and the de cit of some centres, contained mostly in informal documents (memories, reports, petitions). e Archivio municipale of Naples was largely destroyed, together with the documents of the Deputazione della pecunia and the Deputazione del disimpegno.3 e destruction of the municipal archives of the other provincial towns, by negligence or a deliberate decision of local administrators, compounds the problem and helps to explain the lack of research in the eld of urban nance for the early modern age.