Tax association
The tax association was a customs union founded in 1834, initially of the Duchy of Braunschweig and the Kingdom of Hanover . At times it existed with other members until 1854.
History and Development
Approaches to a North German customs alliance had already been made in 1830, when Hanover, the Electorate of Hesse- Kassel, the Grand Duchy of Oldenburg and Braunschweig signed the Einbeck Treaty as a supplement to the Central German Trade Association . This provided for free internal trade and a common customs border. The state monopoly trade in playing cards and salt remained exempt from the regulation. Since the contracting parties could not reach an agreement on the amount of the duties, the contract did not come into force. In addition, Hessen-Kassel joined the Prussian-Hessian Customs Union.
The new attempt at a north German tax association was a last attempt to counter the emerging Prussian- dominated German customs union with a counter-foundation. The corresponding agreement between Hanover and Braunschweig came into force on June 1, 1835. Both countries formed a customs union with a common customs administration. The customs revenue was divided according to the number of inhabitants. The external tariffs on colonial and finished goods were below the tariffs of the Zollverein. Customs barriers have been lifted within the area with the exception of salt and playing cards.
The Grand Duchy of Oldenburg joined the association in 1835 and the Principality of Schaumburg-Lippe in 1838 . Similar to the German Customs Union, there were sub-areas of the member states that did not belong to the tax association. In the Duchy of Oldenburg, this included the Principality of Birkenfeld , which belonged to the Zollverein. The Principality of Lübeck was not one of them. In the other countries there were also areas that were affiliated to the Prussian tax system, conversely, some Prussian exclaves and the Minden district were affiliated to the tax association.
Braunschweig resigned from the tax association in 1841 and became a member of the German Customs Association. Hanover approached the Zollverein in 1851. With the accession of the remaining member states to the German Customs Union on January 1, 1854, the tax association ceased to exist.
literature
- Wolfram Siemann: From confederation to nation state. Germany 1807–1871 . Beck, Munich 1995, ISBN 3-406-30819-8 , p. 53, p. 340
- Jürgen Angelow : The German Confederation. Knowledge Buchgesellschaft, Darmstadt 2003, ISBN 3-534-15152-6 , p. 67.