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.

There are no references to the Jewish people in this series.
The series covers the period from 1729 to 1797, and the volumes have three titles: Arboracci e scarmi alla Ponta, Arboracci e scarmi alle Pile and Arboracci e scarmi del Porto. Regardless of these titles, it is evident that these volumes do not contain any data on the payment of the fee arboratica, but rather the payments of scarmi fee (Italian: scarmo: thumb, a wedge on a boat to which a paddle is attached). This fee had to be paid by smaller domestic and foreign ships that docked in the city port and in the suburbs of Pile.

The fonds consists of treasury journal and accounting books of the Foundation from the 14th to the 19th centuries. These documents contain data on calculations of income from principal invested in foreign banks; calculations of income from renting residential premises, business premises and land. They also contain books of expenditures and income and accounting books of individual foundations that were an integral part of the Foundation Opera pia. The fonds also contains books with official letters written by the state treasurers and legal representatives of the Cathedral to Dubrovnik consular and diplomatic representatives, agents and confidants in Italian and Ottoman cities and in Vienna (Copia lettere dei Signori Tesorieri e Procuratori di Santa Maria Maggiore). Primarily, the topics of these letters were financial investments in Italian and Viennese banks, or investments in the Venetian mint and companies in charge of customs leasing, or in charge of the purchase of expensive Italian fabrics and fragrant oils intended for diplomatic gifts to Ottoman dignitaries; financial transactions for the settlement of the tribute to the Ottoman sultan; and for slave redemption.

The fonds does not contain a large amount of data on Jews, but the data in the fonds primarily relate to the private and business lives of the Dubrovnik Jews, as well as to their cooperation with the authorities of the Republic. Part of the data can be found in the income books of the foundation, in which the revenue from renting apartments, business premises and land is stated. References to Jews can also be found in the books of maritime affairs (18th and 19th centuries). The books contain references to Ragusan Jewish families such as Ambonetti, Cittanova, Costantini, Janni, Levi Mandolfo, Maestro, Pardo, Russo, Tolentino, Valenzin (vols. 25, 58, 36, 111, 118, 119, 125, 134, 135). In these documents the Jewish community appears as a debtor for business premises (1811-1812) (vol. 135, index, letter S). Two volumes are particularly important for the research of business affairs of the Jewish population in Dubrovnik: vol 125 (Conti Marittimi del 1789; Arboracci, Divisioni e Rimese), which lists the co-owners of Dubrovnik ships and their co-ownership shares in the period from 1789 to 1794, and vol. 134 (Libro di Negotio del 1781) in which Salvator Levi Mandolfo and Benedict Volterra are repeatedly mentioned as traders in leather, wool, and rice (e.g., vol. 134, f. 29). One part of the data that provides the information about the Jews, which speaks of their cooperation with the state authorities, is found in the books that contain letters of the treasurers of the Cathedral to the agents and confidants of the Republic in Ancona. There are references to Jews in the 18th century, mostly to Aaron and Moshe, who were the sons of an eminent Dubrovnik merchant Raphael Coen. Reference is also made to Raphael's grandson Felix. Aaron, Moshe, and Felix lived in Ancona and performed various jobs for the Opera Pia Foundation (e.g., vol. 40, August 30, 1790).

There are no references to Jewish people in the fonds.
The Maritime Consulate recorded statements about damage at sea caused by natural disasters, and attacks by pirates and corsairs. Testimonies were given by captains, crew members and passengers of both Dubrovnik and foreign ships, whose first port of call after the accident was Dubrovnik. Based on these statements, cases of a property-legal nature were resolved, primarily due to the need to collect maritime insurance. The fonds covers the period dating from the 20s of the 17th centuries to the beginning of the 19th century.

There are no references to Jews in the fonds.
The fonds consists of registers of the Chancellery of the captaincy in Cavtat from the 17th century. The registers mainly consist of so-called documents for various purposes, among which there are primarily written texts of public proclamations, notices, evidentiary proceedings for court investigations and judgments.