Line office

kk Linienamt Währing (around 1890), closed on December 1, 1891

As line office , short for kk consumption tax line office were referred to those checkpoints equipped with gates, where in most parts of the Empire of Austria , the consumption tax , an indirect consumption tax was with two different fare classes collected. Because of this tax, the cost of living in the core area of ​​the urban agglomeration was considerably higher than on the periphery.

Vienna

The Act on the introduction of general consumption tax were until then in by November 1, 1829 Austria below the Enns existing beverage and Verzehrungsabgaben combined and the tax on luxury food and consumables in Vienna as well as in the country and smaller towns effective. And intended for collection of the general consumption tax on imports to Vienna, an Inspector below line offices and associated all the holy Johannes Nepomuk dedicated line chapels were first at the line Wall , the external mounting of Vienna, which enclosed the Inner City nearby suburbs.

The first significant local change in the collection of the consumption tax was the opening of the northern line wall as a passage for the Emperor Ferdinand's Northern Railway, which went into operation in November 1837 . With 1 September 1838 in took North Station a kk Gefällsamt (later line Office Northern Railway ) its work, with the same powers as the consumption tax line office Am Tabor (now ON 7 or Alliiertenstraße 2) to that in that the portal Time from the Tabor outgoing Prager Straße . The Am Tabor line office was until then the most frequented (and most popular) office in the collection of the consumption tax, as it controlled most of the road-bound passenger and business traffic coming from the north and east of the Austrian Empire when entering the city. The importance of the office on the Tabor continued to decline due to the regulation of the Danube in Vienna between 1870 and 1875, which was accompanied by a serious change in urban traffic development. In 1875 the Tabor line was abandoned, Am Tabor was subsequently replaced in its position by the Nordbahn line office , and the last of the remains of the building were removed from 1911 by the new property owner, the municipality of Vienna .

When the suburbs were incorporated and the Linienwall was replaced by the belt (1890-94), the consumption tax limits were moved outwards on the basis of the law of May 10, 1890 due to the change in the Viennese liner consumption tax and the introduction of the liner consumption tax in several suburbs of Vienna . The offices on the Nussdorfer, Währinger and Hernalser line were closed on December 21, 1891, the 14 newly built line offices and other dispatching offices named in the implementation ordinance of July 5, 1891 began operations on that day. The order from the kk Finanz-Landes-Direction for Austria under the Enns to build the 14 administrative buildings (and six associated buildings) was awarded to the Wiener Baugesellschaft (* 1869, in liquidation from mid-1934 ), which on April 29, 1891 was able to start with the production work and had to hand over the buildings ready for occupancy on October 1st of that year.

At the end of 1921, the National Council submitted an application to repeal the consumption tax because of low income and high costs; the line offices that became vacant were intended as the seat of security guards and for apartments. The consumption tax was replaced by (multi-phase) sales tax in 1923 .

Many of the line office buildings built in the former suburbs in 1891 have been preserved.

• 

  A line office in the 19th century

• 

  Two line offices

• 

  The last building of the line office Am Tabor , Alliiertenstraße 2, existing in 1911 and to be demolished

• 

  Old Mauth official building , Leopoldstadt No. 365 and 366, today: Am Tabor 2

Line office building from the 1890s still preserved

Wall Kaiser-Ebersdorf Penzing Neuwaldegg Kahlenbergerdorf Sievering Altmannsdorfer Strasse Atzgersdorf Inzersdorf VIENNA

Location map of the preserved line offices in Vienna

image	Surname	Location	Monument protection
	Line office Kaiser-Ebersdorf	11., Dreherstraße 77 coordinates	No
	Line office wall	13., Speisinger Straße 104 coordinates	No
	Line office Penzing	14., Linzer Straße 457 coordinates	No
	Line office Neuwaldegg	17., Neuwaldegger Straße 59 coordinates	Yes
	Line office Kahlenbergerdorf	19., Heiligenstädter Straße 357 coordinates	No
	Line Office Sievering	19., Sieveringer Straße 275 coordinates	No
	Line office at Altmannsdorfer Strasse	23., Altmannsdorfer Straße 138 coordinates	No
	Line office Atzgersdorf	23., Breitenfurter Straße 116 coordinates	Yes
	Inzersdorf line office	23., Triester Straße 167 coordinates	No

Graz

In Graz there were 24 toll booths or line offices on the arterial roads from the then urban area (only 1st to VIth district) until Austria was connected . At these points, a road toll called “ pavement toll ” had to be paid for vehicles entering the city and the consumption tax for “imported” food. There were separate offices for rail travelers at the two stations and a water toll station for shipping on the Mur river. The officers who carried out the controls were called "Temporary Municipal Treasury Guard Overseer" and were popularly known as "Spinach Guard" because of their green uniform. In 1938 the former outskirts of Graz were incorporated, the city got its present size and the toll booths were abolished. Today these houses are often guest houses, but two station names of tram lines still remind of them today. The fact that these houses are on the side of the street out of town today shows that up until 1938 people drove to the left in Styria .

district	Location	later use
Andritz	Grabenstrasse / Andritzer Reichsstrasse	Residential building	Stop at Maut Andritz
Puntigam	Triester Strasse / Wagner-Jauregg-Str.	"Alte Maut" inn	Puntigam toll stop
Waltendorf	Plüddemanngasse / Ruckerlberggasse	Watchmaker
Ries	Riesplatz at the LKH	Gasthof "Schanzlwirt" (2013/2014 renovation)
Gösting	Wiener Strasse / Viktor-Franz-Str.
Mariatrost	at Hilnteich	Residential house, Hilnteichstrasse 97	Schönbrunngasse stop
- Southern runway	Central Station
- Eastern Railway	Ostbahnhof
- Mur	Gries water toll station

literature

• Alfred Skene (1815–1887): Memorandum of the industrial club on the inclusion of the Vienna suburbs in the consumption tax rayon . Konegen, Vienna 1881. - Full text online .
• St.j ... vic:  At the Tabor. In:  Deutsches Volksblatt / Deutsches Volksblatt. Radical medium-sized organ / telegraph. Radical Mittelstandsorgan / Deutsches Volksblatt. Daily newspaper for Christian German politics , morning edition, No. 1372/1892, October 28, 1892, p. 1 ff. (Online at ANNO ). .
• R (Einhard) E. Petermann :  Feuilleton. The Währinger belt since its completion. II. From the 1990s to the present day. In:  Wiener Zeitung , No. 228/1919, October 5, 1919, pp. 2–5. (Online at ANNO ). .
• Oskar Hinterberger:  The old line trench. In:  "Illwo". Illustrierte Wochenpost , No. 20/1938, May 27, 1938, p. 5 f. (Online at ANNO ). .
• Felix Czeike (Ed.): Historisches Lexikon Wien , Vienna 2004, Vol. 4, S 68 , Vol. 5, S. 536 .
• Friedrich Hauer: The consumption tax 1829–1913 as the basis of an environmental historical study of the metabolism of the city of Vienna . ( Memento from February 15, 2016 in the Internet Archive ). Thesis. University of Vienna, Vienna 2010, OBV .
• Robert Engele: Kleine Zeitung from June 19, 2011, series "At that time in Graz" "Toll stations sealed off Graz - until 1938"

Web links

• VIENNA: Website with useful images
• GRAZ: Austria Forum

Individual evidence

1. ↑ Regulation of the general consumption tax. In:  Political laws and ordinances 1792–1848 , year 1829, No. 1829/74, pp. 359–525. (Online at ANNO ). .
2. ↑ The "General Consumption Tax" - Introduction and Characteristics . In: Hauer: The consumption tax 1829–1913 , p. 6.
3. ↑ Introduction of the general consumption tax. In:  Collection of the laws for the Archduchy of Austria under the Ens. Eilfter Theil , year 1829, No. 1829/158, pp. 487-573. (Online at ANNO ). .
4. ↑ Introduction of the general consumption tax. (…) § 8. In:  Collection of laws for the Archduchy of Austria under the Ens. Eilfter Theil , year 1829, No. 1829/158, p. 492. (Online at ANNO ). .
5. ↑ I .:  The Vienna line Capellen. In:  Die Presse , supplement Local-Anzeiger der "Presse" , No. 217/1891 (XLIV. Volume), August 9, 1891, p. 9, bottom, f. (Online at ANNO ). .
6. ^ Circularia. Circulars of the Imperial and Royal Provincial Government in Archduke Austria under the Enns. In:  Wiener Zeitung , Official Journal , No. 196/1838, August 27, 1838, p. 279, top left. (Online at ANNO ). .
7. ↑ St.j ... vic: Am Tabor , p. 1.
8. ↑ H. Eleven .:  The Tabor line. In:  Neuigkeits -Welt-Blatt , No. 8/1888, January 11, 1888, p. 9 (unpaginated) below. (Online at ANNO ). .
9. ↑ Little Chronicle. (...) Tabor line. In:  Wiener Zeitung , No. 16/1875, January 21, 1875, p. 239, bottom right (online at ANNO ). .
10. ↑ The Tabor Line. For the planned demolition of the line office. In:  Illustrierte Kronen-Zeitung , No. 4127/1911 (XII. Year), June 28, 1911, p. 4. (Online at ANNO ). .
11. ↑ RGBl. 1890/78. In:  Reichsgesetzblatt for the kingdoms and states represented in the Reichsrathe , year 1890, p. 125 ff. (Online at ANNO ). .
12. ↑ Law, due to changes in the Vienna scheduled consumption tax and the introduction of the scheduled consumption tax in several suburbs of Vienna. In:  Reichsgesetzblatt for the kingdoms and countries represented in the Reichsrathe , year 1890, RGBl. 1890/78, p. 125 ff. (Online at ANNO ). .
13. ↑ ^{a b} Construction news. Vienna. (...) New line office buildings. In:  Der Bautechniker , No. 17/1891, April 24, 1891, p. 252, column 1. (Online at ANNO ). .
14. ↑ Change of the Wiener Linien consumption tax. In:  Die Presse , Abendblatt, No. 215/1891 (XLIV. Volume), August 7, 1891, p. 2, bottom center. (Online at ANNO ). .
15. ↑ Petermann: The Währinger belt since its completion .
16. ↑ What's new? (...) Abolition of the liner consumption tax. In:  Deutsches Volksblatt / Deutsches Volksblatt. Radical medium-sized organ / telegraph. Radical Mittelstandsorgan / Deutsches Volksblatt. Daily newspaper for Christian German politics , No. 11838/1921 (XXXIIIth year), December 24, 1921, p. 5, bottom center. (Online at ANNO ). .
17. ↑ Notes. (...) The imminent repeal of the liner consumption tax. In:  Illustrierte Kronen-Zeitung , No. 7828/1921 (XXII. Year), October 22, 1921, p. 5 middle. (Online at ANNO ). .

Remarks

1. ↑ Exceptions: Lombard-Venetian Kingdom , Dalmatia and the Quarnerian Islands , Hungary , Transylvania . - See: Individual proof of regulation of general consumption tax , p. 359.
2. ↑ From the introduction of the consumption tax in 1829, the associated line office was 230 m further west, Am Tabor No. 361 (today: No. 7, Caritas nursing home) and 360 (today: Alliiertenstrasse 2-4). - See: Anton Ziegler (Hrsg.), Carl Vasquez (Hrsg.): Die kaiserl. royal Capital and residence city of Vienna with its suburbs and immediate surroundings . Schade, Vienna 1830, p. 24.
3. ↑ For the ground floor an outside law firm and two security rooms were provided, the two upper floors had the quartering to serve by guards. - See: Communal News. (...) The new line offices. In:  Die Presse , supplement Local-Anzeiger der "Presse" , No. 116/1891 (XLIV. Volume), April 28, 1891, p. 15, center left. (Online at ANNO ). .