Mortuarium

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The mortuarium was a payment in kind to the landlord due to the death of a servant (the self-employed).

history

The original right of inheritance of the master at the court of a freedman, which existed well into the 15th century, weakened over time to a tax. This tax usually had the character of a real load (in kind), as the best head of cattle, the best robe, parts or even all of the movable property or the arms of the man. In some cases, the contribution in kind was replaced by a cash levy, with which personal profit, latency or interest goods were also charged, so that the mortuary became more and more similar to a modern inheritance tax .

The real burden was a heavy burden on the peasants, which is why they demanded their removal in the Twelve Articles of the Peasants' War, for example . But it did not take place until the end of the 18th or beginning of the 19th century.

In Bavaria this tax of the best head was abolished in accordance with the liberal French legislation on December 12, 1808, along with serfdom.

Terms

The delivery had regionally and factually different names such case , garment case , main case , Besthauptfall , body case , heriot , Lass , principal legal , Besthaupt , Kurmede .

literature

Individual evidence

  1. ^ Max Döllner : History of the development of the city of Neustadt an der Aisch until 1933. 1950; 2nd Edition. Ph. CW Schmidt, Neustadt an der Aisch 1978, ISBN 3-87707-013-2 , p. 380.
  2. case . In: Prussian Academy of Sciences (Hrsg.): German legal dictionary . tape 3 , issue 3 (edited by Eberhard von Künßberg ). Hermann Böhlaus successor, Weimar, Sp. 397 ( adw.uni-heidelberg.de - publication date between 1935 and 1938).
  3. case meaning 2d . In: Schweizerisches Idiotikon . Volume I, Col. 735 f.
  4. Fall of the robe . In: German Academy of Sciences in Berlin (Ed.): German legal dictionary . tape 4 , issue 5 (edited by Hans Blesken and others). Hermann Böhlaus successor, Weimar, Sp. 721–722 ( adw.uni-heidelberg.de - publication date between 1939 and 1941).
  5. main case . In: German Academy of Sciences of the GDR, Prussian Academy of Sciences (Hrsg.): German legal dictionary . tape 5 , volume 2 (edited by Otto Gönnenwein , Wilhelm Weizsäcker , with the assistance of Hans Blesken). Hermann Böhlaus successor, Weimar, Sp. 281–282 ( adw.uni-heidelberg.de - publication date between 1952 and 1960).
  6. Best main case . In: Schweizerisches Idiotikon . Volume I, Col. 740 f.
  7. Leibfall . In: Former Academy of Sciences of the GDR, Heidelberg Academy of Sciences (Hrsg.): German legal dictionary . tape 8 , issue 7/8 (edited by Heino Speer and others). Hermann Böhlaus successor, Weimar 1989, ISBN 3-7400-0096-1 , Sp. 1072-1074 ( adw.uni-heidelberg.de ).
  8. Lībfall . In: Schweizerisches Idiotikon . Volume I, Col. 742.
  9. Death . In: Schweizerisches Idiotikon . Volume I, Col. 743.
  10. Let . In: Former Academy of Sciences of the GDR, Heidelberg Academy of Sciences (Hrsg.): German legal dictionary . tape 8 , issue 5/6 (edited by Heino Speer and others). Hermann Böhlaus successor, Weimar 1988, ISBN 3-7400-0075-9 ( adw.uni-heidelberg.de ).
  11. Lãss Bed. 4 . In: Schweizerisches Idiotikon . Volume III, Col. 1389.
  12. main law . In: German Academy of Sciences of the GDR, Prussian Academy of Sciences (Hrsg.): German legal dictionary . tape 5 , volume 3 (edited by Otto Gönnenwein , Wilhelm Weizsäcker , with the assistance of Hans Blesken). Hermann Böhlaus successor, Weimar, Sp. 337–339 ( adw.uni-heidelberg.de - publication date between 1952 and 1960).
  13. main law . In: Schweizerisches Idiotikon . Volume VI, Col. 284.
  14. Besthaupt . In: Prussian Academy of Sciences (Hrsg.): German legal dictionary . tape 2 , volume 2 (edited by Eberhard von Künßberg ). Hermann Böhlaus successor, Weimar, Sp. 199 ( adw.uni-heidelberg.de - publication date 1932 or 1933).
  15. Besthaupt . In: Schweizerisches Idiotikon . Volume II, Col. 1499.
  16. ^ Kurmede . In: Former Academy of Sciences of the GDR, Heidelberg Academy of Sciences (Hrsg.): German legal dictionary . tape 8 , issue 2 (edited by Heino Speer and others). Hermann Böhlaus successor, Weimar 1985, OCLC 832567175 , Sp. 170–174 ( adw.uni-heidelberg.de - continued in the following issue).