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Two tax registers of the Virovitička county (cassa domestica) in 1759/60 and 1768/9
Ive Mažuran
Sažetak
In December 1745, following the Hungarian county system, three Slavonian counties, Pok:Ska, Virovitioka and Srijemska, among which the Virovitieka County was the biggest, were re-established. The administrative centre of the Virovitioka County was located in Gornja varaS" (Upper Town) in Osijek. Ever since they were established, the mentioned three counties were entitled to their own income generated by the introduction of taxes on activities that included trades and commerce, as well as brandy stills and certain people regarding their ethical and social position.
There was one name for all types of county taxes —county treasury or cassa domestica, from which money was paid out for petty costs and payroll. Almost a century ago Josip Bosendorfer wrote about the cassa domestica of the Virovitioka County and after that nobody ever mentioned it. In the process of the establishment of the Virovitieka County, land tax was abandoned based on peasants' property and adopted a new taxation system based on the income, profession and harvest of the people living in the county. The County received a certain percent of the total amount of money collected by such taxation. Against such a taxation system estate-owners immediately made a complaint. The fiercest complaints came from the Valpovo estate-owner and vice-president of the Court Chamber in Vienna. What is more, he even suggested his very detailed system of taxation. However, since both systems were deficient and could not be easily implemented, the Virovitieka County was under pressure from the Royal chamber to make a decision for the assessments of liability for taxation to be, as before, based on property. With the County backing away from its system, baron Prandau's suggestion was also rejected. Instead, 15 denail out of every forint of the land tax went to the cassa domestica which is illustrated by table 3.
Similarly, the County kept the right on collecting taxes on all trades, commerce, serving and selling drinks, brandy stills, mills, Gipsies, Jews and tenure as additional income of the cassa domestica. Two tax registers of the Virovitieka County in question here were made in the period from 1759 to 1769. The do not comprise the whole territory of the County but the town of Osijek with its three municipal units, namely, the manors of Daly, Erdut and Valpovo as well as the Aljma:S, Cepin and Retfala estates. The same area, with the exception of the Valpovo manor, was registered in the year of 1768/9. The registers are valuable and important source of information, never used before for a research of economic conditions and demographics, especially when it comes to Osijek, as one of the biggest towns in Croatia in those days. In 1771, the Court decided to abolish the County tax. The author has included the mentioned registers in this paper in their Latin original versions. He dedicates this paper to a historian and the first director of the Museum of Slavonia, PhD Josip Basendorfer for the fiftieth anniversary of his death.
Ključne riječi
Hrčak ID:
154498
URI
Datum izdavanja:
5.12.2007.
Posjeta: 1.369 *