Josephine situation book
Until 1750, the tax rate of the landlords was set in the valid book , a register of the landlord's ownership and income. Only these were liable to tax and gladly passed their obligations on to the peasants who were subservient to them, even if they managed their own estates. With the intention of distributing the tax burden evenly between aristocratic Dominical property and rural rustic property , Maria Theresia introduced measures as part of her organizational reforms that are known as the Theresian tax rectification and ultimately led to the creation of the Theresian cadastre. These consisted of versions , that is, the self- confessions of the landowners, and official capital estimates, but with a few exceptions there was no cadastral surveying and mapping. The cadastre is also known as the Theresian version or the Theresian valid book .
Josephine situation book
Emperor Josef II continued his mother's reforms with great zeal. On April 20, 1785, his property tax regulation patent came into force, by which the tax equality was arranged regardless of the reputation or social position of the landowner. The income was set as the basis for taxation. As a result, a list of all properties was created and their income was determined. The problem was that the gross income and not the net income was used and there was no land-related measurement, because only the profitable land was shown. These were recorded by corridors or vineyards and the area was determined in a simple way. For the first time it was divided into so-called tax communities , which were divided internally into field and reed names. The boundaries of the tax communities were mainly drawn according to topographical principles and served as a system of order. Within a tax municipality, the properties were numbered consecutively. Neither the land nor the tax communities were precisely measured. The register, which was completed by 1789, is known as the Josephine Cadastre or the Josephine Lagebuch and for the first time offered the possibility of uniformly taxing all real estate in the empire. The only exceptions to this were the Fürstete Grafschaft Tirol with the associated monasteries of Trento and Brixen. Due to the different ownership structure compared to the rest of the empire, the perequation system was introduced here, which remained in force until 1882.
The Josephine cadastre came into effect on November 1, 1789, but Emperor Josef II died on February 20, 1790 and his successor Leopold II, under pressure from aristocratic and ecclesiastical landowners, had to reopen the cadastre and tax regulation on May 1, 1790 cancel. Because a fixed income tax rate can never do justice to a changing income situation, so their argumentation, which the peasant class also followed. The Josephine Cadastre would have shifted the burden from the peasant class to the large landowners.
The Josephine cadastre was used as a provisional property tax until the cadastre created between 1817 and 1861.
The caste system, which is still valid today, is based on the Franziszeischen cadastre , which was based on the previously worked out principles.
- Directory of the Josephine Lagebuch and the Franziszeische Cadastre in Upper Austria on landesarchiv-ooe.at
- 100 years of keeping the cadastre on bev.gv.at