Tenth
The Zehntner (also Zehentner , Zehendner , Zehndner or Zehentherr ; lat. EXACTOR canonis METALLICI ) was in the mining regions and mining cities financial officer of the ruler. His job was to collect and offset the taxes, the sovereign tithe . In the Austrian mining industry , instead of the tithe, there was the Frohnwäger , who was entrusted with similar tasks.
Basics
Due to mining law, the sovereign was entitled to ten percent of the ore mined. Initially this was actually handed over as ore by the shift supervisor to the tithe. The shift supervisor handed over the molten metal to the tithe, who deducted the taxes to the sovereign from the proceeds and then distributed the possibly existing yield to the trades . However, this impractical handling was quickly converted into monetary value. The trades whose mines produced too little ore and thus suffered from high costs had to pay the fourteenth, sixteenth or even just the twentieth instead of the tithing, according to the respective stipulation of the sovereign. There were - depending on the area - also other variants.
Requirements and exercise of office
The tithe position was a trustworthy position because they ensured that taxes were collected in accordance with the law and that fraud and tax evasion were prevented. They also largely decided on the use of tithing. Therefore only honest men who enjoyed the trust of the sovereign were used.
The tithe resided directly at the mining office and always had the opportunity to look into the counterpart's book . If necessary, he could compare the opposite book with the books of the reviewer and the hut clerk . As a result, he always had an overview of the profits and losses of the mines as well as the yield of the smelters. Therefore, the tithe had to have a good knowledge of accounting.
In some mining regions the office of tithe was so important that at times there were several tithe with different tasks. In the last third of the 17th century there was an upper tenth in the mountain town of Annaberg , who was endowed with extended tasks and powers. The upper tenth were appointed by the Mining Authority to supervise the activities of the individual miners . The tin tenth , also called the lower tenth , were subordinate to the upper tenth .
More well-known bearers with this job title in Goslar were the Zehndner Christoph Andreas Schlueter, as the author of "Thorough Teaching of Hut Works", 1738, and the Ober-Zehndner Christoph Sander, as the inventor of sulfur catching in 1570.
literature
- Mining Science Magazine. First part, Walterische Hofbuchhandlung, Dresden 1785
- Hermann Brassert: Mountain orders of the Prussian country. FC Eisen's Königliche Hof-Buch- und Kunsthandlung, Cologne 1858
Individual evidence
- ^ Johann Christoph Stößel (Ed.): Mining dictionary. Chemnitz 1778.
- ^ Moritz Ferdinand Gätzschmann: Collection of mining expressions . Craz & Gerlach Publishing House, Freiberg 1859.
- ^ Christian Heinrich Gottlieb Hake: Commentary on mining law . Kommerzienrath JE v. Seidel art and bookstore, Sulzbach 1823.
- ↑ Carl von Scheuchenstuel : IDIOTICON the Austrian mining and metallurgy language. kk court bookseller Wilhelm Braumüller, Vienna 1856
- ^ Carl Friedrich Gottlob Freiesleben, Friedrich Bülau: Presentation of the foundations of the Saxon mining constitution. Verlag von Otto Wigand, Leipzig 1837, pp. 27, 151.
- ^ Johann Christian Fabricius: Beginnings of the economic sciences for the use of academic lectures. Second increased and improved edition, bey CG Prost, Copenhagen 1783, p. 195.
- ↑ Hubert Ermisch: The Saxon mining law of the Middle Ages. Giesecke & Devrient, Leipzig 1887.
- ↑ Carl Hartmann (Ed.): Concise dictionary of mineralogy, mining, metallurgy and salt works. Second section LZ, printed and published by Bernhard Friedrich Voigt, Ilmenau 1825, pp. 817–818.
- ^ Hermann Breithaupt, August Breithaupt: The mining town of Freiberg in the Kingdom of Saxony, in terms of history, statistics, culture and trade, especially mining and metallurgy. Second edition, in Craz and Gerlach, Freiberg 1847, p. 96.