The mountain tithe is the historical name for the tax on the extraction of non-mined mineral resources . Today this is referred to as a mining tax and, according to the Federal Mining Act , amounts to ten percent of the market value of the mined mineral resources. The expression Bergzehnt is attested as early as the 13th century and indicates a share of 10% of the value .
The taxes from the mineral extraction were paid as a direct tax to the owner of the Bergregals, i.e. usually to the sovereign . They were in return for the concession . Another expression is mountain slope . In addition, it could further duties as the hut interest or hut costs for smelting in stately smelters give.
- Bergzehnt , in: German legal dictionary. Dictionary of older German legal language, Volume 2, Weimar 1935, here after the online edition .