Gradient (right)
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 In Austrian financial criminal law , the expression in this sense for indirect taxes and levies is out of date, but is still in use today ( violations of the favors , see celibacy law of 1836).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
Individual evidence
- ↑ Quoted from: Johann Christoph Adelung's Grammatical-Critical Dictionary of High German Dialect. The gradient . (on lexika.digitale-sammlungen.de).