Emoluments
An emolument , plural: emolumente , (from Latin emolere , "to grind out") is an outdated term from legal and economic life that is no longer in use today for an income that is regularly paid out but fluctuating in amount. The remuneration that subjects had to pay for judicial acts or other official acts was also referred to as sports . The identical English-language term “emolument” , which is still in use today, is often translated as “fee” or “remuneration”.
Karl Burkhart lists emoluments as follows: "The income from salaries [...] does not just include all monetary payments and payments in kind flowing from court, state and public coffers, regular and random, but recurring emoluments and accidents of all kinds, but also all third-party payments, such as services from parish priests to clergy, private fees, public teachers, whereby diets, travel expenses and temporary gratuities, then mere compensation for service expenses, and amenities directly related to the services may not be included. "
Evidence can often be found in historical sources, such as B. the Zwettler council minutes: "Since the medical practice is free, it cannot be refused to practice it, but the magistrate is unable to guarantee any other emolument in the distress suffered by the city of Zwettl since." April 1806)
The term “emoluments” can also be found in the military. According to the Imperial and Royal Army Fees Regulations 1858 and 1863 as well as the “Regulation on the Fees of the Imperial and Royal Army” (Ordinance sheet for the Imperial and Royal Army, 12th item / 1871, Circ.Vdg. Pres. No. 589 of 11 March 1871) so-called "fortress emoluments".
Typical emoluments were for example, the earlier, partly in kind to be paid income of teachers as well as the carbon and lubricant premiums of car service personnel on steam locomotives . This also included the additional income of the foresters and forest officials.
If the income is only paid out occasionally, the term “accident” (also referred to as “accidenzien”, from Latin accidens , “random”) was used. A typical example of today's accidents are the stol fees .
Individual evidence
- ^ Karl Burkart: The existing income taxes. A comparative representation, edited on behalf of the Tax Reform Association . In: Annals of the German Reich for legislation, administration and statistics. Political science journal and collection of materials, Berlin 1876, p. 43.
- ↑ Stadtarchiv Zwettl: Council protocols , online , Volume 18 (1806-1844), 18_Sign._2-17b_ (1806-1844), page 395. In the original protocol it is page 34, in the PDF file it is page 18.
- ↑ ibid.