Tax municipality (Habsburg Monarchy)

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A tax municipality was an organizational unit set up around 1790 as part of the Josephine situation book .

For the Josephinische Lagebuch, which for the first time recorded, numbered and listed all (productive) properties of the Habsburg Monarchy and listed them according to corridors and vineyards, in order to introduce a taxation system on this basis , a higher-level system was necessary. For this purpose, the Josephinische Lagebuch was divided into tax communities. The boundaries of these tax communities were mainly drawn from a topographical point of view and within a tax community the plots were consecutively numbered. The numbering sections created in 1770 , the manors and the parishes, which should not be cut through if possible , also served as orientation . However, neither the land nor the tax communities were precisely measured.

Even if the Josephine situation book was suspended six months after its introduction, the structure it contained in tax communities together with the numbering sections formed the basis for the cadastral communities created from 1817 .

literature

  • Karl Schwarzinger: 100 years of management of the land register. In: Federal Office for Metrology and Surveying: 1883 - 1983. 100 years of keeping the cadastre . 2nd edition Vienna 1986, pp. 14-27. (accessed July 30, 2019)
  • Manfred Straka: Administrative boundaries and population development in Styria 1770-1850. Explanations for the first delivery of the Historical Atlas of Styria. Research on the historical regional studies of Styria, XXXI. Tape. Published by the Historical Commission for Styria - HLK. Self-published by HLK. Graz 1978. Pages 19-24.
  • Manfred Straka: Tax communities and advertising districts of Styria 1798–1810. Maps on a scale of 1: 300,000. In: Historical Atlas of Styria . Published by the Historical Commission for Styria - HLK. Academic printing and publishing company. Graz 1977. 1st delivery: Administrative boundaries and population development in Styria 1770–1850. Sheets 4 (North sheet) and 5 (South sheet).
  • Manfred Straka: The establishment of the numbering sections in Styria in 1770 as a preliminary stage for the tax communities. In: Ferdinand Tremel (ed.): Festschrift for Otto Lamprecht. Graz 1968. Special volume No. 16 of the magazine of the Historical Association for Styria - ZHStV. Pages 138-150.

Individual evidence

  1. ^ Karl Schwarzinger: 100 years of management of the land register. P. 17.