Landshut Rent Office
The Landshut Rent Office existed from 1507 to 1800 and, along with Munich , Straubing and Burghausen, was one of the four administrative districts of the Duchy of Bavaria . The Landshut and Straubing rentier offices formed the "Unterland". The Rentamt Amberg was by winning the Upper Palatinate in 1628, the fifth administrative district of the Electorate of Bavaria . Between 1802 and 1919 the rent office was a pure financial authority and thus a forerunner of today's tax office .
history
Viztume (from the Latin vicedominus), who exercised the rights of the duke in parts of the country where the duke was not permanently present, had held office in the Duchy of Bavaria since the 13th century. As the tasks of these vice masters increased over time, these rent masters were assigned as supporting officials. Since this u. a. controlled the finances of the ducal regional courts and other sub-authorities and with these tasks became increasingly more important than the vice-offices themselves, the vice-offices were called rent offices or rent master offices around 1500.
Already in the year the city of Landshut was founded in 1204, a vicarage of Landshut is mentioned, although it remains unclear what responsibilities he had and for which area he was responsible. It is also unclear whether there has been a continuous succession of Viztumen since this year or whether in Landshut, where a duke resided most of the time in the course of the Bavarian divisions (Duchy of Bavaria-Landshut ), the appointment of Viztumen was dispensed with.
After the reunification of Bavaria as a result of the Landshut War of Succession, the duchy was reorganized around 1507 through an administrative reform. In Landshut - as in Burghausen and Straubing - a government was set up. This collegial authority had extensive administrative, legal and financial powers in the district entrusted to it. It fulfilled its most important task when it met as a court court. This formed the second instance for proceedings before the subordinate regional and nursing courts and the first instance for persons with a privileged place of jurisdiction (i.e. in particular the nobility and clergy). The members of the government (the councilors) were divided between the knight's bank (for aristocrats) and the scholar's bank (for lawyers). At the head of the government stood as a representative of the duke the victum, who belonged to the knight's bank. The chancellor, who was responsible for the administration of scriptures, headed the scholar bank. The most important official of the government, however, was the rentmaster. This supervised the authorities subordinate to the government. The most important instrument for this was regular inspection trips, the so-called rentmeister rides. In addition, he exercised the vicarage, by which body punishment could be converted into fines. In addition, the government also included the rent clerk (deputy of the rent master), the chief judge, the hunter master and the Hofkastner (responsible for the ducal estates).
The government had its seat in what was later called the House of the Crown Prince or, in the last three years of its existence, in the Harnischhaus.
For Rent Office Landshut initially belonged Pfleggerichte Erding, Villages, Neumarkt, Vilsbiburg, Geisenhausen, Teisbach, Dingolfing, rice Bach Gankofen, Eggenfelden, Landau, parish churches, Griesbach, Vilshofen, Osterhofen, Nader Berg, Kirchberg, Rottenburg and Moosburg and the county neck and dominance Eckmühl. In 1779, the Elector of Bavaria, Karl Theodor, dissolved the Landshut rent office and distributed his area to the rent offices in Munich (Dorfen, Erding and Moosburg), Burghausen (Eggenfelden, Griesbach, Hals, Neumarkt, Pfarrkirchen and Vilshofen) and Straubing (Dingolfing-Reisbach, Eggmühl , Geisenhausen, Kirchberg, Landau, Osterhofen, Rottenburg, Teisbach and Vilsbiburg). Since this regional reform had not achieved the desired results and had also provoked conflicts with the Lower Bavarian nobility, the Landshut Rent Office was restored in 1784. It now included the nursing courts Dingolfing-Reisbach, Dorfen, Eggenfelden, Eggmühl, Erding, Kirchberg, Landau, Moosburg, Neumarkt, Osterhofen, Pfarrkirchen, Rottenburg, Teisbach and Vilsbiburg.
In the course of his administrative reforms, Minister Montgelas initially dissolved the rent office in 1800, followed by the Landshut government in 1802. The regional courts of Erding, Moosburg and Neumarkt were subordinated to the General Office in Munich, the rest of the former Landshut Rent Office was subordinate to the Straubing Court in judicial and police matters, which had emerged from the local government. When Bavaria was divided into districts (the forerunners of today's administrative districts) in 1808, the city of Landshut was assigned to the Isar district before it became the capital of Lower Bavaria after a new regional reform in 1838 .
In addition, there was also a Landshut Rent Office. However, it was a pure sub-authority of the financial administration, which was only responsible for the city of Landshut and the surrounding area. It basically only has the name in common with the old Rent Office.
Viztume and Rentmeister
Viztume
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Rentmaster
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literature
- Gerhard Schwertl: History of the governments and tax offices Landshut and Straubing 1507-1802. In: Negotiations of the Historical Association for Lower Bavaria, 116th - 117th volume, Landshut 1990-1991.
- Georg Ferchl: Bavarian Authorities and Officials 1550–1804 in: Upper Bavarian Archives Volume 53 (1908–12)
- Rentamt, the In: Adelung , grammatical-critical dictionary of the high German dialect , volume 3. Leipzig 1798, p. 1087 .
- Rent Office . In: Heinrich August Pierer , Julius Löbe (Hrsg.): Universal Lexicon of the Present and the Past . 4th edition. tape 14 . Altenburg 1862, p. 46 ( zeno.org ).
Individual evidence
- ^ Government Gazette 1802, Col. 793 - 797
- ↑ Bittelmair took over the provisional task of the vice until its position was filled again.
- ↑ a b Dachsberg was transferred to the Burghausen Rentamt in 1779 with the dissolution of the Landshut government , where he was first appointed second vice and then vice before he returned to his old post in Landshut in 1784.
- ↑ Lodron was designated as the district president from 1800 .