Georg von Schanz

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Georg Schanz , from 1909 Knight von Schanz (born March 12, 1853 in Großbardorf ( Lower Franconia , today the district of Rhön-Grabfeld , Lower Franconia administrative district , Bavaria ), † December 19, 1931 in Würzburg ), was a German lawyer and political scientist.

Life

In 1872 Schanz was accepted into the Maximilianeum in Munich with the recommendation of the Würzburg grammar school . There, as well as in Strasbourg and Würzburg, he studied economics and natural sciences and received his doctorate in 1876 at the University of Munich , where he then worked for a long time in the royal Bavarian statistical bureau. In 1879 he completed his habilitation in Marburg, was appointed associate professor in Erlangen in 1880 and finally in 1882 as full professor in Würzburg. In the same year he founded the journal Finanzarchiv and published it from then on. In 1884 he founded the journal Bayrische Wirtschafts- und Volksstudien, of which he was also editor. In 1895 and 1911 Schanz was rector, from 1910 to 1920 director of the administrative committee and in 1930 dean of the law and political science faculty of the University of Würzburg , where he died on December 19, 1931.

Awards

On January 15, 1886, Schanz was awarded the title of Royal Councilor , and in 1891 he became Dr. iur. hc from the University of Zurich . On January 1, 1893, he received the Order of Merit from St. Michael of the fourth class, exactly two years later the III. Class. On January 1, 1905, Schanz was appointed Privy Councilor . On August 22, 1907, he became a member of the First Chamber of the Bavarian State Parliament and thus lifelong " Reichsrat der Krone Bayern ".

Georg Schanz received the Knight's Cross of the Order of Merit of the Bavarian Crown on January 1, 1909 , associated with the personal nobility as "Knight of" according to the statutes. On March 12, 1911, Georg von Schanz received the Order of Merit from St. Michael of the Second Class and on January 7, 1914, he received the title of Privy Council . On January 1, 1917, he received the King Ludwig Cross for war merit in his home country and on August 25, 1917, he was awarded the title of Excellence. In the same year the title Dr. med. hc from the University of Würzburg . The Bavarian Academy of Sciences appointed him a corresponding member in 1913.

Publications

Schanz's scientific work is primarily in the field of economic history and finance. He wrote “On the History of Journeyman's Associations in the Middle Ages” (Leipzig 1876); “English trade policy towards the end of the Middle Ages”, crowned first prize by the Beneke Foundation (ibid. 1881, 2 vols.); "On the history of colonization and industry in Franconia" (in "Bayrische Wirtschafts- und Verwaltungsstudien", Erlangen 1884); The development of taxes in Switzerland since the beginning of the 19th century (1890, 5 volumes); on this, articles in journals, especially in the “Finanzarchiv” founded and edited by him (Stuttgart, since 1884); The legacy of the widows and orphans of university professors. A contribution to the solution of the college money question in Bavaria (Buchner, Bamberg 1897); In memory of the 90th birthday of His Royal Highness the Prince Regent Luitpold of Bavaria (Stürtz, Würzburg 1911); The political economy faculty of the University of Würzburg. Ceremonial address to celebrate the three hundred and twenty-ninth anniversary of the Royal. Julius Maximilians University in Würzburg, held on May 11, 1911 (Stürtz, Würzburg 1911). With his essay "The concept of income and the income tax laws" (Finanzarchiv 1896 p. 1–87) he developed the so-called net wealth access theory (cf. comparison of business assets ), which is a consistent implementation of the performance principle in the area of ​​income taxation and the understanding of income, namely Swiss income taxes shapes.

literature

Web links

Wikisource: Georg von Schanz  - Sources and full texts