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Passoverwhentheannualaccountsweresquared.
In1700,atrusteewascommittedinPoznańtoshowthemonthly
pamasaregisterofrevenuesandexpenseseveryday.Thelatterwas
toexaminethemandsumthemupeveryday,andwhenworkingon
weeklysums,hehadtobeinthecompanyofthreetovim,whowere
accountsupervisors,andtosquaretheweeklyaccountstogetherwith
them.Theyweresignedbythemonthlypamasandonetovi(each
monthadifferenttoviwoulddoit).[33]In1704,thePoznańelectors
recordedthatthemonthlypamaswaschargedwithtoomanyduties
andhadnotimetosquaretheweeklyaccountsregularly.Forthat
reason,theelectorsappointedeightaccountsupervisorswhotook
turns,twoofthemeveryweek,squaringtheaccountswith
thetrustee.[34]
AsimilarprocedurewasfollowedinSwarzędz,althoughfor
differentreasons:thereisanentryfrom1726thatpamasimwerelazy
andcarelessabouttheiraccountswhichresultedinnumerouserrors.
Thisiswhythreeaccountsupervisorswereappointedwhowereto
checkandsumupallofthetrustee’srevenuesandexpensesontheeve
ofeverymonth(erevroshhodesh).[35]
Itwasalsoaresponsibilityofpamasimtoseetoitthattaxeswere
collectedappropriatelyandthatnohigharrearsintaxpayment
accmed.Eachweekthemonthlypamaswouldbedeliveredalistof
propertytaxesassessedbytaxestimatorsandtaxescollectedbytax
collectors.Thiskindofprocedurehadtobefollowedasthemonthly
pamaswasprohibitedtoacceptmoneydirectlyfromtaxpayers.
Duringhisterminoffice,themonthlypamassquaredtheaccounts
withthetaxcollectorandenteredappropriatesumsintothepinkas.
Taxcollectorswereobligatedtoprovidethemonthlypamaswith
amonthlyregisterofpeoplewhofailedtopaytheirtaxes.
TheSwarzędzpamasimwerecommittedtotakingappropriate
coercivemeasureseverytwomonths,finingthosewholaggedintax
payments,justifiedbecauseoftheneedtoprotectthewell-beingof
thecommunityandtheindividual,whowouldlaterfinditdifficultto
payalltheduesatonce.[36]
Themonthlypamashadadutytohelptaxcollectors.ThePoznań