Pavement duty

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Pavement customs house at Wolfratshauser Strasse 139 in the city of Munich, built in 1896
Design for the Munich-Harlaching customs station , 1896

The paving duty , also paving money and paving toll, was a communal levy that was levied in return for the use of paved roads and the proceeds of which were used for the first paving and maintenance of the pavement. Like the majority of customs duties, it was levied on foreign trade, and locals were generally exempt. The basis of calculation were the draft animals of carts and cattle driven into the city, after the introduction of the motor vehicle also trucks and sometimes passenger cars . The survey has been proven since the 14th century. It ended in the German Empire outside the Kingdom of Bavaria shortly after 1902, but in Bavaria only in the 1930s.

history

Like all communal taxes of the Middle Ages , the pavement tariff arose from regalia of the respective sovereign . He gave municipalities the right to levy taxes in order to reward them for achievements or to finance general tasks from the income. The paving duty in Traunstein, for example, was awarded in 1493 by Georg the Rich , Duke of Bavaria-Landshut , so that the paving of the main road would “promote cleanliness and health” and thus counteract increased mortality.

In cities, the pavement duty was usually collected by civil servants, while small towns use the leasing of the levy . Customs were collected at the city ​​gates . As cities grew beyond the old city center, they built their own customs stations.

As an obstacle to free trade and movement , paving tariffs were expressly limited to “normal manufacturing and maintenance costs” in the Customs Union Treaty of 1833. In the follow-up treaty of 1867, which was then adopted as direct law in the legal norms of the German Reich in 1871 , it was stated in Article 22: "Special surveys of gate lock and pavement fees are to be levied on chaussed streets where they still exist [...] repealed and the local pavement of the highway routes of gestalt are included, that only the highway fees are levied according to the general tariff. ”The Customs Tariff Act of 1902 led to the abolition of paving duties in all of Germany with the exception of Bavaria. New paving tariffs were even introduced there on a large scale: between August 1908 and August 1910 alone, the number of towns with paving tariffs rose from 47 to 163 and by 1922 to 486 municipalities.

A special burden resulted from the pavement tariff for the slowly emerging automobiles . The benefit of their higher speed was significantly reduced by many small communities with customs offices, especially when the customs collector first had to be found because customs processing was only part of the job. Due to the high number of cities subject to duty, especially in the politically fragmented Middle Franconia , there were also customs duties for short and medium-sized journeys that were higher than the rail fare or freight tariff.

In the context of the inflation of 1922/23 , the collection of the pavement tariff was no longer profitable in many municipalities; it was abolished many times shortly afterwards. Few localities maintained it until the 1930s.

Austria

On January 15, 1874, the state parliament of the Kingdom of Bohemia rejected an application from the city of Kladno to be allowed to introduce a paving duty.

In Graz, until Austria was annexed (March 1938), the plaster toll was levied at the line offices together with the consumption tax.

literature

  • Maximilian Wertheimer: The pavement tariff with special consideration of the city of Würzburg , dissertation at the law and political science faculty of the Julius Maximilians University, Würzburg, 1922

Individual evidence

  1. ^ Pavement inches . In: Heidelberg Academy of Sciences (Hrsg.): German legal dictionary . tape 10 , issue 5/6 (edited by Heino Speer and others). Hermann Böhlaus successor, Weimar 1999, ISBN 3-7400-0986-1 ( adw.uni-heidelberg.de ).
  2. ↑ Wertheimer 1922, p. 1
  3. ↑ Otto Stolz: On the history of the development of customs within the old German Empire . In: Vierteljahrschrift für Sozial- und Wirtschaftsgeschichte , Volume 41, No. 1, 1954, pp. 1-41, chapter Purpose and rationale of customs, related taxes, duty exemptions, customs policy , pp. 17-26
  4. ^ Josef Eimer: Pflasterzoll - toll of the past . In: Oberpfälzer Waldverein: The arnica - magazine of the Oberpfälzer Waldverein . 37th year 2005, edition 1, p. 71 f.
  5. ↑ So for Zittau proven from 1348: Georg Ludwig von Maurer: History of the city constitution in Germany . Enke, 1870. page 185
  6. ↑ Proven until 1934 in Pleystein : Wilhelm Hartung: Over 400 years of paving duty . In: What the homeland tells us - local history supplement of the Oberpfälzer Nachrichten . Oberpfälzer Nachrichten , July 28, 2001, p. 1
  7. ↑ Helmut Kölbl: The Traunsteiner Pflasterzoll - A municipal source of income from 1493 to 1923 . In: Historical Association for the Chiemgau zu Traunstein: Yearbook 2006 , pp. 112–128
  8. ↑ Wertheimer 1922, p. 170
  9. ↑ Wertheimer 1922, p. 45
  10. ↑ quoted from Wertheimer 1922, p. 46
  11. ↑ a b c Wertheimer 1922, chapter: The question of the abolition of the pavement tariff in Bavaria , pp. 163-184
  12. ^ Minutes of the meeting