Recess money
The Rezessgeld (also Rezeßgeld or Receßgeld ) was a tax, which a Muter after the award of a mining area regularly to the Mining Authority pay had. In addition to the Rezessgeld also had in some mining areas Quatembergeld be paid.
Basics
During the shelf mining, special taxes had to be paid by the miners to finance the mining officials. These taxes were the Rezessgeld and Quatembergeld and were levied in most of the German states. Depending on the mining area, the taxes were assessed either together or separately, and the amount of the taxes was set according to certain rates. As a rule, these rates were dependent on the size of the pit field awarded.
Recess money
The recess money had to be paid for every mine property loaned by the state. It did not matter whether the mine was in operation or not. The recess money had to be paid regularly to the mining authority every quarter . If a mine owner had not paid the recess money at the end of the quarter, he was initially reminded of the payment by a formal letter from the mining authority. If the recess money was not paid in the three subsequent quarters (four quarters in total) despite a reminder, the mine field or mine fell back to the state and could be loaned to another mother. This process was called falling into the mountain-free area . This regulation was necessary according to the version of the mining laws at that time, so that the necessary clearance of a mine that had fallen into the open could be justified.
In the old mining regulations of April 29, 1766, this regulation was referred to in Section 1 of Chapter 75 as “customary mining law”, since according to the text of the law this custom has existed from ancient times. In addition, the law provided for a fine for default of payment, which amounted to 10 Reichstaler in the event of a one-off non-payment. For further non-payment of the quarterly recess money, the law provided for a fine of 20 Reichstaler each. Only then did the mine fall into the mountain free. Under this rule, a mine owner was severely punished for not paying, even if he made the payment just a few days late. The royal higher tribunal therefore stipulated in a judgment that this regulation was only justified in the case of persistent, persistent default . Later, the payment of the recess money was not due until the end of the year. On January 1, 1865, the recess money was completely abolished. If the backward recess money was paid and accepted, not only was the fine waived, but the mine field that had been lent remained to the mother. The prerequisite was that the additional payment was made before another mother had made a new decision.
Quarter allowance
The quatember money had to be paid annually by the trades to the upper trade union treasury in every quarter ; it was used, like the recess money, to pay the mining officials. The amount of the Quatembergeld was not only calculated differently in the individual mining districts, but also in some cases for the individual mines. The amount of the Quatembergeld was determined differently according to the mined mineral wealth per unit of weight. The so-called mountain endanger kept a strict record of the payment, and he also paid out the pay to the mining officials. Certain mine fields named in the Mining Act were also exempt from paying the Quatember fee. This was especially true for treasure pits and measurements , the correct assumption of which led to a legal dispute before the mountain court . Newly added backrests were exempt from payment of the quarter benefit in the first quarter. But there was also an exception to the rule in the soap industry that the Seifner only had to pay quarter money in the quarters in which they could soap.
In Austria, the quarter money also had to be paid for the mines that worked within deadlines. In the Siegerland mining district, non-payment of the quarter money had the same legal consequences as non-payment of the recess money. In the Silesian mining district, the so-called additional quarter money had to be paid.
Comparisons
Although the Quatembergeld and the Rezessgeld were of different origin and legal significance, they were united in some mountain orders over time. In some mountain orders, however, the separation of the two taxes remained until the 19th century. The different handling of the two taxes, in particular their confusion, was due to the fact that both taxes had to be paid quarterly. Further reasons were the same use of the two taxes and the common fund into which the money flowed. Nevertheless, both charges had different reasons. The recess money had to be paid for the maintenance of the lending of the mine field, the quarter money for the supervision and transport of the mining.
Individual evidence
- ↑ George Robert Bauer: About the property right to the underground mineral treasures. Published by JG Engelhardt, Freiberg 1849.
- ^ Günter Heinrich von Berg: Collection of Teutscher Policeygesetze according to the order of the manual of the Teutschen Policeyrechts. Third and last part, Verlag der Gebrüder Hahn, Hanover 1809.
- ^ The new mining law and the stock legislation in Prussia . Sixth increased edition, printed and published by GD Bädeker, Essen 1858.
- ↑ JTheodor Striethorst (Ed.): Archive for legal cases that have come to the decision of the Royal Higher Tribunal. second series - third year - first volume, published by J. Guttentag, Berlin 1866.
- ^ Johann Heinrich Ludwig Bergius: New Policey and Cameral Lexicon. First volume, MG Weidmanns Erben und Reich, Leipzig 1775.
- ^ Joseph Tausch: The mining law of the Austrian Empire. Second revised and enlarged edition, published by JG Ritter von Wösle, Vienna 1834.
- ^ R. von Carnall: The mines in Prussia and their taxation. Published by Wilhelm Herß, Berlin 1850.
- ↑ H. Graef, CF Koch, L. v. Rönne, H. Simon, A. Wenzel (Ed.): Supplements and explanations of the general land law for the Prussian states through legislation and science . Using the Ministerial of Justice files and the law revision work. Second improved and enlarged edition. Fifth volume. Georg Philipp Aderholz, Breslau 1844 ( PDF ).