Examined through the lens of its taxation system, the authoritarian nature is confirmed of the Visconti government, under which the subject territories were not allowed to question the ius fisci of the ruler. Only jurists and theologians – moreover, with the encouragement of the ruler himself – could deal with this topic. However, this does not mean that the subjects renounced making their voices heard; they simply expressed their opinion about aspects of the fiscal policy which did not openly call into question the rights of the Visconti ruler – aspects, note well, that were in any case crucial for the life of the people and encompassed spheres like the apportionment of the tax burden, the choice between direct and indirect taxation, the defense of privilege, and the immunity granted by the ruler or his ancestors. The essay proposes both to examine the ideals appealed to by the various players (concepts like aequalitas, fidelitas, amicitia, etc.) and to verify the authentically performative capacity of those dialectical exchanges.