Esteban Hernández
Esteve BANCO DE ESPANA
THE LIFE OF BARTOLOMÉ SALVADOR DE SOLÓRZANO: SOME FURTHER EVIDENCE
Abstract: Until very recently almost nothing was known about the life of Bartolomé Salvador de Solórzano, the author of the first Spanish treatise on double-entry bookkeeping. This paper presents the results of further research on this subject and complements the findings presented in a previous paper by Hernández Esteve. A more complete picture of the life of Bartolomé Salvador de Solór¬zano can now be drawn. On the whole there is now evidence regarding aspects such as birth, baptism, parents, godparents, relatives, profession, business, residence, condition, travels, partners, death, etc. Some details on the publication and distribu¬tion of his book also are known.
Despite his important contribution to Spanish culture and business, until recently very little was known about the life of Bartolomé Salvador de Solórzano, the first Spaniard to write a treatise on double-entry bookkeeping. The treatise appeared well after — 96 years after — the publication of Pacioli’s Summa de arithmetica, geometria, proportioni e proportionalità. Nevertheless, in terms of the depth, coherence and exactitude with which he treated his subject, the work of Bartolomé Salvador is one of the most important contributions to the field in the whole of the sixteenth century. Indeed, it was Henry Lapeyre’s opinion [1955, p. 345] that the treatise, Libro de caxa y Manual de cuentas de Mercaderes y otras personas con la declara-ción dellos, compared favorably with the best Eurpoean works on the subject published during the period 1494 to 1590, the year of the treatise’s own publication.
EARLY EVIDENCE
It is known for certain that Bartolomé Salvador was born in Medina de Rioseco, an old Castilian town that was the site of one
This paper is dedicated to Francisco Javier Luna Luque, one of the first to study the work of Bartolomé Salvador de Solórzano and to his distinguished wife who shares his enthusiasm for research into accounting history.
of the three famous fairs of Castile, and that he was living in Seville when his book was published. Both facts appear in his own work: the first, in the title of the treatise itself; and the second, in the authorization to print the book given by Juan Vázquez on behalf of the king of San Lorenzo de El Escorial on July 28, 1590.
According to the encyclopedia Espasa, Bartolomé Salvador de Solórzano was a Spanish mathematician of the sixteenth century. He began his career as a trade assistant, then studied with the Benedictines and later went to Italy to study with Angelo Pietra. When he returned to Spain, he wrote his book, Libro de caxa. Stevelinck and Haulotte also report this informa¬tion [Galerie des grands auteurs comptables, no. 192, p. 29]. They add that Bartolomé Salvador de Solórzano belonged to a re¬nowned family of sculptors and architects, and that it is thought the family came from the village of Solórzano in the province of Santander.
In fact there is no evidence that Bartolomé Salvador de Solórzano belonged to this family, among whose most renowned members at the end of the fifteenth century were Bartolomé de Solórzano, architect of Palencia Cathedral ; Martín de Solór¬zano, architect of the famous star-shaped vault of Santoyo, near Frómista, of the Royal Monastery of St. Thomas in Avila, and of the Cardinal’s Chapel in Avila Cathedral; and Gaspar de Solór¬zano, who lived in Palencia and was the architect of the town’s cathedral. According to García Chic [1979, pp. 46, 58, 161 and 164], he was also entrusted with the construction of St. Mary’s Church in Medina de Rioseco and undertook the building of St. Clare’s monastery and church, outside that town.
In his superb catalogue, La comptabilité à travers les ages [1970, p. 42], Stevelinck reproduces the information presented in his joint work with Haulotte. However, in neither of these works is the source of the information regarding Bartolomé Salvador specified. The same is true of Espasa. There is, there-fore, no possibility of verifying these data. Moreover, Stevelinck and Haulotte claim that on his return from Italy, Bartolomé Salvador de Solórzano took up residence in Seville, where he worked as a schoolmaster teaching accounting. The origin of this statement is also unknown although, as already mentioned, it is certain that he lived in Seville.
On the whole, information regarding Bartolomé Salvador is in short supply and in some cases, not very convincing. For example, his book does not appear to be the work of a theoreti-cian — an accounting teacher — but rather of an actual trader.
This impression is created by the large amount of lively and accurate detail used to describe — in the extensive practical examples that illustrate the theoretical issues — the formalities, taxes, customs and strategies that merchants had to consider in scheduling and carrying out their transactions. Accordingly, further research is needed to reconstruct the life of Bartolomé Salvador de Solórzano, the author of the first Spanish treatise on double-entry bookkeeping.
RECENT FINDINGS ON THE FAMILY AND EARLY LIFE OF BARTOLOMÉ SALVADOR
My previous research on Bartolomé Salvador [January-June 1983] serves as a starting point. By means of his baptismal certificate, the date of Bartolomé Salvador’s christening and the names of his parents and godparents have been ascertained. It also has been discovered that when he wrote his book, he was indeed a merchant established in Seville, he was unmarried and had travelled to the provinces of Tierra Firme and Peru in 1578. He went again in 1592, but on this occasion there is no indica-tion of his return. A few details on the publication of his book also have been found.
Unpublished research has yielded a few additional insights on the life of Bartolomé Salvador de Solórzano. Given all of this new information, a more complete picture of his life now can be drawn.
Bartolomé Salvador de Solórzano was born in Medina de Rioseco. He was christened there in St. Mary’s Church on June 26, 1544. His baptismal certificate is preserved in the records of St. Mary’s parish, in the second volume of the baptismal register dated 1539-1553. The certificate reads as follows: “On the XXVI June of 1544, I, bachelor Bey Zama, baptized Bartolomé, son of Andrés Salvador and Francisca Izquierdo, his wife; the god¬father was Pedro de Medina and the godmother, the woman from Collantes, midwife.
There is no trace of the surname “Solórzano” in this baptismal certificate, perhaps indicating that the main surname of Bartolomé was Salvador. It is impossible to determine the origin of the surname “Solórzano” that Bartolomé took great care to include in all of his signatures. It is also the only surname used by his sisters, Catalina and Maria de Solórzano, who appear in the legacies left to their daughters in his will. In contrast, the surname “Salvador” appears again in his nephew’s name, Pedro Agunde Salvador. This same surname was used by his uncle, bachelor Pedro Salvador, canon of Palencia Cathedral.
At any rate, it does not appear that the surname “Salvador” was very common in Medina de Rioseco at that time. On the other hand, the Christian name “Bartolomé” was more usual as was the mother’s surname, “Izquierdo.” Traces remain of vari-ous persons with this surname in the period under study. Among them, there is a certain Bartolomé Izquierdo — who could well be the grandfather of Bartolomé Salvador de Solórzano — known for having participated in a lending operation in the town. Carried out by several inhabitants on behalf of the Town Council of Medina de Rioseco, this arrangement helped finance purchases of grain during a food shortage [Hernandez Esteve, June 1987, p. 73]. This same Bartolomé Izquierdo had the revenue from the renta del peso of the village, with Andrés Salvador, the father of Bartolomé Salvador, acting as guarantor. Andrés Salvador may have been Izquierdo’s son-in-law, or at the least, some kind of political relationship may have existed between the two men. The father of Bartolomé Salvador de Solórzano also participated in the aforementioned lending op¬eration, which shows the prominent place he occupied among the citizens of the town.
Bartolomé’s godfather, Pedro de Medina, belonged to the famous family of Medina de Rioseco, who were related to the Palacios, Fernández de Espinosa1 and Benavente families, among others. The latter were the founders of the magnificent Benavente Chapel at St. Mary’s Church in Medina de Rioseco. All of them were important merchants and businessmen. As was customary at the time, Bartolomé’s godmother, “the woman from Collantes,” was the midwife who assisted his mother at his birth.
1According to Modesto Ulloa, Juan Fernández de Espinosa belonged to a banking family from Medina de Rioseco who later lived in Seville. He was designated General Treasurer of Royal Finance in 1575, shortly before the resounding suspension of crown payments that caused, among other things, the bankruptcy of the banking system in Seville and elsewhere in Castile [Ulloa, 1977, p. 789]. Felipe Ruiz Martín provides further details on this family of bankers. They originally came from Espinosa de los Monteros (Burgos) and then moved to Medina de Rioseco where they prospered. Some of their members, who were private money changers, ended up in Seville where they became public bankers [Ruiz, 1970, p. 25]. Guillermo Lohmann Villena has studied this family specifically [1968]. Hernández Esteve [1986, pp. 49-50] mentions that around 1581 Beatriz, daughter of Pedro Luis de Torregrosa, married Pedro de la Torre Espinosa, descendant of the Fernández de Espinosa and banker as well. Pedro Luis de Torregrossa had revised Bartolomé Salvador de Solórzano’s book and introduced double-entry bookkeeping in the central accounts of the Royal Treasury in 1592. In this curious way, the two most significant figures of the history of Spanish accounting in the sixteenth century were almost relatives.
There is no information on the childhood of Bartolomé Salvador de Solórzano although it seems likely that his family moved at that time to the town of Amusco, in Palencia. This move would explain why Bartolomé Salvador is recorded as coming “from Amusco” in the list of passengers authorized to embark to the Indies, both in 1578 and in 1592.2 His link with that town is also suggested by his relationship with some of its inhabitants, as well as by the fact that his sisters Catalina and María, married to Pedro Agunde and Andrés de Santana, respec¬tively, lived there. It is evidenced, too, by the legacy included in his will, which created a chaplaincy in that town to recite masses and to pray for his soul and that of his deceased parents.
At any rate, the baptism of Santiago Salvador, son of a certain Andrés Salvador and his wife Ana Ordóñez, is registered on July 29, 1548, in the records of St. Peter’s parish in Amusco, baptismal register number one, folio 166r. It has not yet been possible to ascertain if this Andrés Salvador was Bartolomé’s father, remarried to the aforementioned Ana Ordóñez after the death of his first wife, Bartolomé’s mother. If it were the case, it would explain why the family moved to Amusco. On the other hand, in the first volume of the register of marriages, initiated in 1574, there is the name of Pedro Salvador, son of Andrés Salvador, who could well be a brother of Bartolomé, christened with the same name as his uncle, the canon of Palencia.
HIS LATER LIFE AND WORK
It is also known that Bartolomé Salvador de Solórzano was a merchant, and that he had practiced this profession since at least 1578, when he was 34 years old. In fact, the 1578 list of passengers to the Indies includes the following record: “Bar-tolomé Salvador, from Amusco, son of Andrés Salvador and Francisca Izquierdo, his parents, was authorized to leave for Tierra Firme and Peru as a merchant, unmarried, as ordered by his majesty.”4 This information is confirmed by the witnesses presented as part of the inquiry undertaken in 1592 following his request for fresh authorization to travel to the Indies. Thus, Nicolas Antonio, one of the witnesses, said that he had known Bartolomé for more than fourteen years and that he knew he was a merchant because he “had seen him making deals, buying and selling all kinds of merchandise and sending cargoes to the Indies.” Another witness, Francisco Corbalán, stated that he had known him for more than six years and knew that he was a merchant “because this witness has seen him making deals, buying and selling merchandise.”
Thanks to three other witnesses in a similar inquiry, also conducted in 1592, certain details of his physical appearance are revealed. Pedro de la Rúa, inhabitant of Palencia, who lived at that time with the Corzo family as did Bartolomé, stated that he had known the latter for about 20 years. He and the other two witnesses, Pedro Muñoz, servant of mistress Brígida Corzo, and Agustín de Valmaseda, agreed that he looked about 40 — actually he was 48 — that he was of medium height, strong and had a fair beard. Moreover, they said that they regarded him as single; that he was no priest, friar or monk, nor did he belong to any order; that his parents and grandparents were honorable, their generation being pure, without any stain of Moorish or Jewish blood; and that neither he nor any of them had been imposed any penance by the Inquisition. They specified that, because of their relationship with him, they would inevitably have been aware of any circumstance in conflict with their testimony.
By the time of his first voyage to the Indies in 1578, Bartolomé Salvador de Solórzano was probably already living in Seville. In a document written by Antonio Cuadrado, rector of the Society of Jesus College in Palencia and executor of Bar-tolomé ‘s will, it is said that Bartolomé had been living “for a few years in the house of Juan Antonio Corzo Vicentelo.”
Juan Antonio Corzo Vicentelo de Leca was a wealth Italian merchant established in Seville.8 He was, reportedly, Bar-5General Archives of the Indies, Contratación, bundle 5237, No. I, section 60. Ibidem.
7General Archives of the Indies, Contratación, bundle 247B, fol. 18r. 8According to Eufemio Lorenzo Sanz, Juan Antonio Corzo (or Corso) Vicentelo de Leca was one of the five most important merchants engaged in trade with the Indies during the reign of Philip II. He carried out this trade in his own ships, dealing chiefly with wine, oil and saffron. He was also engaged in the slave trade [Lorenzo, 1979, pp. 65-66]. This fact is confirmed by Modesto Ulloa [1977, p. 416]. Ruth Pike mentions him as one of the wealthiest and most powerful merchants of Seville, reporting that when he died he left a fortune of 1,600,000 ducats. The dowry of 240,000 ducats he gave his daughter when she married the earl of Gelves became legendary [1978, p. 118]. Miguel de Mañara, well-known patron of the famous Charity Hospital, who may have inspired the stories about don Juan Tenorio, was a descendant of the Corzo Vicentelo de Leca family [Domínguez, 1984, pp. 245-46].
tolomé’s master, and Bartolomé lived in his house, as employees and shop assistants usually did at that time. The master’s affection for Bartolomé was evidenced by the legacy of 150,000 maravedis that he left him at his death in 1587.9 Further proof of the esteem and trust shown to him by the family is the fact that the master’s widow, mistress Brigída Corzo — “my lady” as Bartolomé called her10 — sent him to the Indies in 1592 as plenipotentiary “factor.” According to the deed of covenant signed by them in Seville on January 31, 1592, in the presence of the public notary Juan de Velasco, ! he was to collect and settle all the amounts owed to her by her “factores” and agents. The sum amounted actually to 41,839,064 maravedis, which Barto¬lomé received “under the power conferred to him to collect the proceeds of the property of said Juan Antonio and mistress Brígida Corzo and master Juan Vicentelo, his son and heir, from their factors and merchants.”12 This considerable amount is a telling sign of the great trust placed in the author of the Libro de caxa by his principals and of the important role he played in their business.
When he left for the Indies, Bartolomé Salvador decided to make a sealed will, which he delivered to Jerónimo Jaina de Valenzuela, public notary of Cadiz on February 18, 1592. This will is the source of much of the information regarding the author’s life. It is also known from the same source that Bartolomé was still unmarried when he embarked for America but that he had an illegitimate son, also named Bartolomé Salvador de Solórzano. This son had been born approximately three years before to Ana Romera, inhabitant of Cantillana, one of the three Sevillian towns under the lordship of Juan Antonio and Brígida Corzo. Ana’s father was called Bartolomé Romera and worked as a procurator. When Ana Romera had her son, she was single. “Later” — says Bartolomé — “I married her to Francisco Bernal, inhabitant of that town.”13 Accordingly, the child must have been born around 1588 or 1589, when the author was writing his Libro de caxa.
Apart from this son, Bartolomé Salvador de Solórzano may have fathered another child. As he himself says in his will: “I declare that I suspect that a certain unmarried woman, with whom I have been on friendly terms for about ten months, is pregnant with a child of mine. If this is so and is ascertained, I order that the child to be born inherit one thousand and five hundred ducats, under the same terms and conditions as has been provided for my son Bartolomé Salvador de Solórzano. To save the honor of the person I understand to the pregnant, I shall not declare who she is.”
According to the deed drawn up in the presence of the king’s notary Juan Moreno in Madrid on August 3, 1590, 1,500 copies of Bartolomé Salvador’s Libro de caxa were originally produced by the print works of Pedro de Madrigal [Hernández Esteve, January-June 1983, pp. 152-53]. The author’s will reveals that at the time of his departure to Tierra Firme, only 780 copies remained to be settled. Of those, 200 had been sent on consign¬ment to Antonio de San Román, inhabitant of Medina del Campo; and 180 had been sent to New Spain in 1591 in the care of Diego Felipe de Andino and of Bartolomé Porras, who trans¬ported the books in his ship. They were to sell the books there and remit the proceeds. The remaining 400 copies were un¬bound and kept in Seville by Juan Malón de Echaide — later property administrator to the heirs of Juan Antonio and Brígida Corzo — so that he could sell them and remit the proceeds to the author. Printing the book had cost Bartolomé Salvador 87,210 maravedis.
BUSINESS IN THE INDIES
The contract concluded between Brígida Corzo and Bar-tolomé, which sent him to the Indies for three years, specified that Bartolomé was to go there “to recover the monies and property belonging to my husband and me for which you will check the accounts of all my husband’s factors and collect the amounts owed by them.”15 For this purpose, Brígida conferred extensive powers on him, at the same time giving Bartolomé detailed instructions. If he was unable to complete the task entrusted to him within the initial three-year period, the possi¬bility of extending the mission for one or two years more was envisaged, provided that Brígida agreed.
The salary to be paid for this assignment was 1,400 Castil-ian ducats per year: “each ducat, three hundred and seventy-five maravedis, making five hundred and twenty-five thousand maravedis.” The salary began the moment the fleet that “is now going to Tierra Firme, with general Francisco Martinez de Leiva” sailed from the port of Sanlúcar de Barrameda. Bar-tolomé Salvador de Solórzano received 4,000 ducats of his salary in advance when he signed the deed of covenant.
In addition to this salary, and to cover the expenses of his assignment, Bartolomé was to receive “two assayed silver pesos every day and no more,” starting on the day he disembarked in the town of Nombre de Dios and continuing for the duration of his stay. The cost of Bartolomé’s fare and cabin and that of the two people who accompanied him — 214 ducats or 80,250 maravedis — was also covered by Brígida as was “the mainte-nance and the ship’s stores on the way out from Sanlúcar to Nombre de Dios, both for me and the two persons who come with me to fulfill this mission.
The salary and expense allowance granted to Bartolomé Salvador de Solórzano were a considerable amount indeed. Each assayed silver pesos was worth 450 maravedis. Con¬sequently, to the 525,000 maravedis received as salary each year were added 328,500 maravedis as an allowance for expenses, thus raising the total remuneration to 853,000 maravedis. In comparison, when Pedro Luis de Torregrosa was appointed “Contactor del Libro de Caja” in 1592, with the assignment of introducing double-entry bookkeeping into the accounts of the Castilian royal treasury, he was awarded a salary of 750,000 maravedis per year, out of which he had to pay the officers and assistants he would employ in this “Contraduría” [Hernández Esteve, Spring-Summer, 1985, p. 237]. Of course, Pedro Luis ran hardly any risk in performing this task, whereas Bartolomé Salvador lost his life in the job, as will be shown.
The deed of covenant also provided that Bartolomé Sal-vador could not “deal with or sell any merchandise, nor do any business” on his own account during his stay in the Indies, with the exception of a cargo worth 780,000 maravedis he was taking with him [Hernández Esteve, January-June 1983, p. 160] and two cargoes he had sent in 1589, one in the care of Francisco de Gibraleón and the other in that of Juan Malón. He was allowed to sell these three cargoes and to use the proceeds in the purchase and sale of other merchandise.
All of the above confirms that Bartolomé Salvador de Solórzano was a prosperous merchant actively engaged in his own business, apart from attending to that of his master. The fact that two employees were placed at his disposal to help him in his work is indicative of the position he occupied in the Corzo business.
Ominously, the deed of covenant also provided that in case Bartolomé Salvador fell ill, “the cost of the physician and drugs must and will be at the expense of said mistress Brígida Corzo, over and above the said two assayed pesos every day.
As was shown in a previous paper [Hernandez Esteve, January-June 1983, pp. 157 and 162-63], Bartolomé Salvador de Solórzano also took with him to the Indies a twelve-year-old boy, Pedro de Sant Román de la Rúa, son of Pedro de la Rúa of Palencia. As indicated earlier this Pedro de la Rúa was one of the witnesses presented by Bartolomé before the Casa de la Con-tratación [the chamber through which trade with the Indies was channelled]. The commitment undertaken by Bartolomé Sal¬vador regarding the boy’s travel was signed in the presence of the public notary Juan Bernal de Heredia of Seville on January 31, 1592. In the deed, Bartolomé recognized that he had received for this purpose from Francisco Villanueva Salazar, in whose house the boy was living at the time, the amount of 22,400 maravedis to cover “the maintenance and ship’s stores and other food required, and I shall also pay the sea fare as well as the expenses of travel by land to the Ciudad de los Reyes,” that is to say Lima, where he had to leave the boy.
THE DEATH OF BARTOLOMÉ SALVADOR DE SOLÓRZANO
In 1596, a year later than anticipated, Bartolomé Salvador de Solórzano went from Panama to Nombre de Dios to conclude his mission and return to Spain. Unfortunately, he died before reaching Nombre de Dios. Testimony concerning his death is found in the proceedings initiated in Seville to distribute his property. The file of the proceedings contains a copy of his will as well as most of the other documents mentioned thus far. The most explicit testimony is that of the person in whose arms Bartolomé expired:
In Seville on this day, month and year [July 9, 1597], Hernando de Cieza presented as a witness for this inquiry a boy from Cuzco, called Diego de Navas, presently living in Seville in the house of Pedro Orozco in the district of the Magdalena. He took the oath promising to tell the truth and declared in the inquiry that he did not know Hernando de Cieza but did known Bartolomé Salvador de Solórzano, object of the inquiry, about a year before. After sailing from Lima to Nombre de Dios and Panama, he embarked in Panama at a port called Cruces, on a ship on which Bartolomé Solórzano embarked, too. They travelled together up to Tabernieca, on the river Chagre, where said Bartolomé Salvador de Solórzano passed away. The witness saw him dead because he died in his arms and he saw him being buried. And this is the truth, as he took the oath to tell, and he signed this testimony at the age of about sixteen and was not subject to the general questions of the inquiry. Diego de Nava.
More details on the death are supplied by Francisco de Corbalán, who was also a witness in the proceedings initiated by Bartolomé before the Casa de la Contratación. On the same date as the previous witness — Diego de Navas or de Nava — Francisco Corbalán states that “he knew Bartolomé Salvador de Solórzano, object of the inquiry, about ten years before in this town and in the Indies and that, when he was in the town of Nombre de Dios about fourteen months before, he heard that
General Archives of the Indies, Contratación, bundle 247B, fol. 21r. Trade between Peru and other points on the Pacific coast of America, and Spain was almost exclusively carried out across the isthmus of Panama. Ships coming from Peru unloaded their merchandise in the port of Panama, where two routes led to Nombre de Dios, the final port for this trade on the Atlantic coast. One of these routes went entirely by land — the so-called Royal Way — and crossed the mountains directly to reach Nombre de Dios. This route, where travellers could stop at the Chagres and Capirilla Inns, could be covered in three or four days. The other route went by land, river and sea. The first part of this route went overland from Panama to the Cruces Inn on the Chagres River, where the river left the mountains and became navigable. The merchandise was loaded at the Cruces Inn and taken downstream to the river’s mouth on the Atlantic Ocean, where it was coasted to Nombre de Dios.
This route took 14 days, including the 30 kilometers overland from Panama to the Cruces Inn. This route was cheaper, transport costing about two or three times less than the more direct route, which was so toilsome that a large number of mules commonly died on the way crossing the mountains and marshes. Thus, the mixed route was preferred by merchants, and the Royal Way was used to transport precious metals and other objects. The port of Nombre de Dios stood in an open bay full of reefs, on account of which vessels had to remain far from the coast where it was difficult to protect them from pirates and enemy ships. After Francis Drake’s attack in 1596, the decision was made to build a new port, called Portobello, near the previous one but in a deep and well-protected bay where there was room for 300 galleons and 1000 smaller ships. In 1597, Portobello became the terminus of the Atlantic trade [Castillero, 1980, pp. 13-14,21-22; 1984, pp. 9-10]. In addition to other information, María del Carmen Mena García provides an interesting map of the two routes [1984, p. 162]. From the testimony of Diego de Navas, it is clear that Bartolomé Salvador de Solórzano chose the mixed route. Therefore, Tabernieca, the place where he died, must have been located at some point on the lower course of the river Chagres.
said Bartolomé Salvador de Solórzano had passed away on the river Chagre on his way from Panama to Nombre de Dios. When the death was ascertained in Nombre de Dios, he saw that the justice responsible for the property of deceased persons took possession of all his property.” According to Corbalán’s state¬ment, Bartolomé Salvador de Solórzano must have died in April or May 1596.
The documents in the file do not reveal anything further on the subject, but they do contain much information on the activities Bartolomé carried out in the Indies on behalf of Brígida Corzo, who passed away before him at the end of July 1592.18 Although interesting, these activities, which involve the liquidation of property in the Indies belonging to Juan Antonio Corzo Vicentelo de Leca, are another story. Thus, an outline of the life of Bartolomé Salvador de Solórzano, active merchant, faithful assistant of one of the most prominent and powerful businessmen of Seville, and author of one of the most important treatises on double-entry bookkeeping of the sixteenth century.
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