Gradient (right)

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In taxation, the gradient has been the name for various government, church or judicial income , income or taxes since the Middle Ages and early modern times . The collectors were the gradient officials .

Fiscal services until the end of the 19th century called it a monopoly - or excise duty (especially in compounds like salt gradient , beer slope , Tobacco Slope , court gradient ), see also excise duty . In Austrian financial criminal law , the expression in this sense for indirect taxes and levies is out of date, but is still in use today ( violations of the favors , see celibacy law of 1836).

Word origin

Gradient, in some Upper German areas formerly only Velle , in Austria and Switzerland also valid or valid , are the yield or income that "falls from a piece of land" in the sense of taxes that you pay to the landlord or the authorities Good or paid for by a thing.

Other terms according to nobility :

  • Gentlemen's favor (income of the landlord or sovereign);
  • Logging (income from a forest or wood);
  • Court differences (income of a court in respect of the court master);
  • Fattening slope (income from a wooden mast in a forest);
  • Game fall (income from game hunted or shot).
  • Leibfall (also robe fall or Lass , people without descendants had to hand over the best robe to the liege lord after death, non-residents the best they had)
  • Main case or best case (the most valuable animal; head = head, mostly draft ox or cow, fell to the feudal lord when the fief taker died)

Web links

Wiktionary: gradient  - explanations of meanings, word origins, synonyms, translations

Individual evidence

  1. Quoted from: Johann Christoph Adelung's Grammatical-Critical Dictionary of High German Dialect. The gradient . (on