Tax district

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A tax district was an administrative unit in Bavaria , which was classified hierarchically below the regional courts . The tax districts were created in the course of the administrative reform in the Kingdom of Bavaria by an ordinance of May 13, 1808. The task of the tax districts was, among other things, to support the surveying of the entire national territory, to distribute land numbers and to determine the value of the land, which was a prerequisite for uniform taxation.


Historical antecedents of the tax districts as the lowest administrative units in Bavaria were the 1803 resolution chairman machinations .

Bavaria was the first country in Europe to be precisely measured (→ Bavarian premiere ). The reason for this was the territorial upheaval that the Napoleonic Wars brought with it. Bavaria's national territory more than doubled in 1805 through the incorporation of Swabian and Franconian areas as well as Tyrol - from 40,737 to 96,889 square kilometers. The incorporation of these areas meant that 114 different types of property tax existed in Bavaria. The aim of the reform work of Maximilian von Montgelas was to combine this patchwork quilt of rights and traditions into an overall state and thus to make it governable. One of the prerequisites for this was the exact measurement of the land. In addition to an inventory of the nature of the land, the measurement of areas for the determination of property and building taxes was particularly important for the Bavarian elector and later King Maximilian Joseph and his officials.

In 1807 the tax exemption for church and nobility in the Kingdom of Bavaria was lifted. In an ordinance of May 13, 1808, the so-called temporary tax arrangement replaced some different types of tax with four direct taxes: property or rustic tax, house tax, Dominical tax and trade tax. The tax districts below the regional courts were created to collect taxes. The taxes were collected by the tax offices .

In 1833 the tax districts were abolished as the rural community was now also the tax community.

Individual evidence

  1. Instructions for the formation of the tax districts in the Google book search
  2. Tax Districts. In: Adlkofen municipality, accessed on September 27, 2018 .
  3. a b Division of the royal district court in Munich into tax districts for the land tax cadastre 1810. In: Bavarian State Ministry for Science, Research and the Arts House of Bavarian History, accessed on November 22, 2012 .
  4. ^ Ordinance concerning the general temporary tax arrangement for the province of Baiern in the Google book search