This article examines the political and economic relationship between rural community, lordship and the state under the reign of King Peter IV of the Crown of Aragón, by genetically analysing a series of the mid-fourteenth century accounting records of Puertomingalvo, one of southern Aragonese villages under the seigneurial rule of Archbishop of Zaragoza. The subsidies the King repeatedly demanded to the General Courts of the Kingdom of Aragón in the face of serious war with the Crown of Castille did not only have a great impact on the organization of financial administration of the municipal council but also completely transform the existing lordship into a kind of fiscal relationship between a village with its own financial organization and the leading deputy of ecclesiastical branch of the Parliament.