The maritime tax arboratica (Latin _arbo_r: wood, i.e., mast) was mentioned for the first time in the Dubrovnik Statute from 1272. Initially, this tax was paid only by foreign ships that used the port of Dubrovnik, and later it had to be paid also by domestic ships with a carrying capacity of more than 10 carrus (carrus: car, approximately 1900 kg). The tax arboratica was calculated according to the afore-mentioned unit of measurement for the carrying capacity of the ship and was paid to the treasury of the Maritime Office. The payment of this tax represented a type of constant state revenue which the Republic invested in the development of maritime affairs. The preserved books of payments of the tax arboratica date from the end of the 16th century to the beginning of the 19th century.

The series is very important for researching the history of the involvement of Dubrovnik Jews in maritime affairs of the Republic in the 18th century. Many payments made by Jews were recorded in the books arboratica. The payments recorded indicate that the Jews in those books were referred to either as leaseholders of the tax arboratica or as co-owners of the ships. In years 1803-1806 the recorded data show that Jews fully took over the responsibility for collection of payment of this tax. Therefore, during that period only Jews were referenced as taxpayers. In one of the books from 1806, it is even specified that the list of tax debtors was entrusted to Jews for collection of arboratica (vol. 16, without numbering). The books of this series reference to Jews from Jewish Ragusan families such as Ambonetti, Campos, Coen, Levi, Levi Mandolfo, Luzzena, Maestro, Pardo, Russo, Tolentino, Valenzin, Vitali.