Fiskal ( Latin : fiscalis = concerning the state treasury , originally: fiskus = woven basket, money basket ) was a representative of the state financial administration who represented the financial ( fiscal ) rights of the emperor or a sovereign before courts . The authority under him was the Fiscal Office.
The Empire fiscal in the Holy Roman Empire at the Imperial Court and the Reichshofrat was incumbent on it to act as legal counsel when the prerogatives , laws and constitution of the kingdom were injured, for example, against abuse of the coinage prerogative or disturbances of public peace .
His position as a public prosecutor in the criminal trial also resulted from his duties. It was so named because, according to the old system, in which a criminal could free himself by paying fines to the injured and paying pacities to the king, the representative of the royal treasury had to perceive such criminal cases as opportunities for public income. With the introduction of public prosecutors , they took over most of the tasks.
In the 18th century, taxes in Prussia were active in almost all areas of administration; these were subject to a general taxation . Its tasks also included the revision (control of accounts) of Jewish policy in enlightened absolutism under Frederick II. Between 1769 and 1779, Generalfiskal d'Anières criticized a total of 698 concessions , the recipients of which were supposed to pay subsequent taxes with a total value of more than 200,000 Rt.
The tax authorities of the French colony in Magdeburg had a relatively independent position .
- Karl Bruns : The official language: Germanization of the main foreign words used by the judicial and administrative authorities . Publishing house of the General German Language Association , 1892.
- Jaroslav Demel: History of the tax office in the Bohemian countries: based on archival sources, volume 1. Wagner-Verlag, 1909.
- Fiskal Meyers Großes Konversations-Lexikon, Volume 6. Leipzig 1906, p. 631. zeno.org, accessed on August 9, 2020.
- Fiskal Wahrig Foreign Word Dictionary. Wissen.de, accessed on August 8, 2020.
- Fiskal, der duden.de, accessed on August 8, 2020.
- Fiskal DWDS , accessed on August 8, 2020.
- Albrecht Cordes : Fiscal . Concise dictionary on German legal history , Volume 1.
- cf. For example the Landshut Fiscal Office in the name of Georg Zöttl, Unterlengers in Altheim, against the Landshut Court Office or Johann Winter, Neumayrs zu Altheim, because of a right of way Landshut State Archives, archival materials.
- Björn Rautenberg: The fiscal at the Reich Chamber of Commerce. Overview and exemplary investigations mainly on the 16th century Peter Lang-Verlag, 2008. ISBN 978-3-631-57145-3 .
- Joseph Linden: Treatises on cameral and fiscal official objects . C. Gerold , 1834. google.books .
- Tobias Schenk: The Prussian Way of the Emancipation of Jews: On the Jewish Policy of "Enlightened Absolutism." Journal for Historical Research 2008, pp. 449–482.
- Tobias Schenk (ed.): Das "Judenporzellan:" A commented source presentation on the legal and social history of the Jews in Frederician Prussia (1769–1788). Introduction: Subject, background and structure of the data collection on the legal and social history of the Jews in Frederician Prussia (1769-1788), para. 22nd Prussian Palaces and Gardens Foundation Berlin-Brandenburg , 2014.
- Tobias Schenk: General Fiscal Friedrich Benjamin Loriol de la Grivillière d'Anières (1736-1803). Notes on the vita, administration and book ownership as a contribution to research into Prussian Jewish policy in the second half of the 18th century . Aschkenas 1992, p. 185 ff.