Franckenstein's Clause
As Franckensteinsche clause one by the Center politician Georg Arbogast and from Franckenstein (1825-1890) named clause in § 8 of the Customs Act referred on 9 July 1879 according to which customs duties and indirect taxes that exceeded a total of 130 million marks, the Kingdom of Transferred to the individual states according to the population and, if necessary , had to be reclaimed from them as a matriculation fee . The empire remained dependent on the individual states. The clause was not repealed until the financial reform of 1904 (law of May 14, 1904, RGBl. 169).
literature
- Andreas Thier : Tax legislation and the constitution in the constitutional monarchy , Klostermann, Frankfurt am Main 1999, ISBN 3-465-02789-2
- Andreas Thier: Franckenstein's Clause . In: Concise Dictionary of German Legal History , 2nd edition, Vol. I, Erich Schmidt Verlag, Berlin 2008, Sp. 1648–1650, ISBN 978-3-503-07912-4
Web links
Wikisource: Franckenstein Clause - Sources and full texts
Wikisource: Law regarding changes in the finances of the empire. May 14, 1904 - Sources and full texts
Individual evidence
- ^ Hermann Conrad, Der deutsche Staat, Ullstein Buch 1969, p. 160.