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Histoire des Alpes - Storia delle Alpi - History of the Alps (2009) / 12

[ 165 ]Soil registration and assessmentas part of a state modernization


Theresian Tax Rectification, Josephine Cadastre andFranziszeischer Cadastre[1]


Werner Drobesch


Résumé


Arpentage et remaniement parcellaire des biens fonciers:aspects de la modernization de l'Etat. La reforme fiscalede Marie-Thérèse et les cadastres de Joseph II et de François I

Durant la modernization de l’Etat, le remaniement parcellaire et l’arpentagedes propriétés foncières acquirent un rôle important. Tous les deux furent indispensable à lamonarchy autrichienne pour pouvoir mettre en place le systèmefiscal lié à la propriété. Le premier pas, aux effets assez modestes, avait étépromu sous le règne de Marie Thérèse. Le pas successif, aux effets bien plusimportants, fut par contre réalisé grâce au cadastre de Joseph II par lequelpour la première fois, l’Etat a pu obtenir une vision précise sur les reports depropriété et la production du sol dans le pays. Une étape ultérieure a été enfinfranchie avec le cadastre de François I réalisé entre 1817 et 1861 et qui a permisde recenser du point de vue statistique et cartographique les espaces naturels etles conditions sociales et économiques de la monarchie habsbourgeoise durantla première moitié du XIXe siècle.


In the wake of the Silesian Wars (1740-1742; 1744/45; 1756-1763) the financial situation of the Habsburg state deteriorated rapidly. The task was to find new ways to raise funds for military purposes. This formed the starting point for radical reform measures in the financial sector on the part of the government. The provisional conclusion, albeit in an imperfect way, was the nationalization of the corporate [166] tax administration with the aim of restructuring the contribution system. This was in harmony with the state efforts of the “political order of the area” to improve access to human and land resources.[2]

The prelude to the reform work was the Theresian patent of July 26, 1748. This was a bang. For the first time, the principle of general tax liability was established. The landlords were no longer exempt from the tax. The manorial land was included in the taxation.[3] The taxes had to be paid from their own landlord's income. As before, however, the tax rates were not uniform. Rustic property (= land owned by the farmer, freely available to him) was taxed at two percent higher than dominical property (= land owned and cultivated by the landlord) with just one percent. In order to have an appropriate basis for tax assessment, the state now stepped into the "framing" of land and carried out a "tax rectification", which began in 1748 and was completed in 1756.[4] "Rectification" was partly based on "self-confessions" ("versions"), and partly on capital estimates. In addition to the lack of cartographic records, this was one of the weak points, especially since it can be assumed that the landlords withheld part of their property and that the estimates of their land were too low. The registration of taxable land was no easy undertaking. On the one hand, the feudal-manorial constitution constituted a considerable hurdle for the creation of the property registers, on the other hand it was raised differently from province to province. In the inner-Austrian countries, for example, the “Confessions” only recorded the average yields and the areas for the fields, meadows, gardens and vineyards, in the pastures and the Alps the species and also the number of cattle.[5] All in all, "rectification" remained an imperfect work. Different norms continued to apply to the individual provinces. A standardization of the assessment bases and a "fair" assessment of the value of the soil were far from being achieved. The tax operations also remained dominated. There was no extensive overview.[6] And yet the entry into force of the "rectification" -based tax system in 1756 was a step forward from the point of view of the state authorities. For the first time, the state authorities had received an approximate overview of the available agricultural resources. From the state's point of view, it was obvious that “rectification” could only be a temporary measure. Further reform steps had to follow. One was still too far removed from a modern tax system. Regional special regulations continued to exist. Only the Josephine reforms put an end to this.

It was the Josephine cadastre created in connection with the new land tax regulation that brought about the big breakthrough. For the first time, the state received a transnational and extensive overview of the ownership structure of land. The building and the population were not identified. Based on the principle "that the soil and only the soil can satisfy the needs of the state and that there should be no difference between the possessions of people, whatever their class",[7] In the course of a comprehensive administrative and financial reform, Joseph II ordered in 1785 the creation of a uniform tax system with the elimination of all privileges derived from the person of the taxpayer («property tax regulation patent»). Behind this was the calculation of eliminating the "disproportionate distribution of the dermally so irresponsibly unequal between rulers and subjects, then between subjects and subjects, and immediately between circles and circles, and finally between countries and countries as well."[8] That was revolutionary. For the first time, the principle of general, equal taxation on the part of the state was established.[9] Up to this point in time the property tax had not been calculated on the basis of equality and equity, neither between the individual provinces nor between the individual landowners. In order to carry out the company, a separate administrative body was set up with the tax regulation court commission, to which the higher commissions in the federal states and the sub-commissions in the circles that carried out the work on site were subordinate. It was not yet the abdication of the manorial power, but it was a step in that direction. This meant a partial disempowerment of the landlords, who were limited to the function of merely contributors. They only had to state the yields from the land and the yields of their buildings, which were checked by the state authorities by publicly issuing the confessions and through a land survey. Likewise, in contrast to the Theresian "rectification", the manorial rule as an administrative unit no longer played a direct role. In place of the moderately fragmented landlords, there was a closed state administrative unit with the tax or cadastral municipality. In most of the crown lands, this was based on the “advertising districts” created for conscription purposes in the course of the “parceling out of space”, which [168] were composed according to the numbering sections of the military design.[10] The extent of the "houses and grounds, which is included under the beginning and the end of a numbering section", was to be regarded as a "[tax] municipality", which should include between 40 and 50 houses.[11]

Only in the case of Carinthia, because of its "mixed, subdivided and dispersed situation", did not fall back on the parish boundaries, but on the regional court and castle keep boundaries.[12] That was the beginning of stateization down to the manorial level, next to or above which the state cadastral community now stood.[13] It is true that the manors existed as the "moral persons who, by virtue of one of them being delegated by the head of state, exercised certain rights suggesting sovereignty over other state businesses because of the possession of a property",[14] continued, but the creation of the cadastral community as a state administrative unit at the lowest level in a bundle with other measures of the «peasant protection legislation» marked the beginning of the manorial incapacitation and the transfer of peasant subjects from the manorial to the state association. The cadastral community was in Riede or corridors, which were given a name, divided. A boundary description was carried out at the same time.[15] For the first time there was an “official determination and marking of the municipal boundaries” as well as a “record of the existing field and vineyard names [...] which were newly assigned in cases where none were yet”.[16] In addition, for the first time the state received more precise information about the cultivated areas, their creditworthiness and the forms of cultivation. Fields, meadows, vineyards and forests were defined as cultural genres. All “fruitful reasons and realities” were measured and yielded according to the gross yield. This included a «determination of the grain yield according to the fertility of the grounds».[17]

The grain yields recorded in the Josephine Land Register included the main types of grain, wheat, grain, barley and oats. Deserted areas, bodies of water, swamps, cemeteries and public transport routes were excluded (Tab. 1). Houses were included but not measured. Average market prices for the years 1772-1782 were used to estimate the value. On November 1, 1789, the Josephine real estate tax operations came into force, according to which the peasant subjects should be left with 70 percent of the gross income collected.[18] The standardized data acquisition made it possible to reduce the differences between the individual crown lands, but also [169] between the Dominical and rustic lands.[19] Land register and property tax operations remained only an intermezzo.

In view of the resistance of the landlords, Leopold II lifted the Josephinian tax and land regulation in the spring of 1790 and reintroduced the old tax system based on the Theresian "rectification". As a result, partly due to the Napoleonic wars, the state reform work of modernizing the financial administration on the eve of the industrial revolution came to a standstill for almost two decades. The manor remained the traditional administrative, judicial and economic institution until 1848. Despite the withdrawal of the Josephine cadastre, a pioneering act had been done with the nationalization of the administration on the provincial, district, tax district, tax community / cadastral community through the land description and assessment.[20] The Franziszeische or Stabile Cadastre, which was ordered by the property tax patent of December 23, 1817 and was designed for the “entire Austrian imperial state”, but was only introduced in Hungary with the patent of October 20, 1850, was based on this. In addition to the “General Civil Code” (1811) and the establishment of the National Bank (1816), it should lead to the capitalization of land holdings and be a basis for uniform land taxation. Before the imperial patent came about, more than ten years of preparatory work had been necessary. From 1806 Franz I had been concerned with the introduction of a “general, uniform and stable property tax system”. For this purpose, after the work of the court chancellery had not been very effective before that, a property tax regulation commission was set up in 1810, which intensified its work after the end of the Napoleonic wars, in which the court war council was integrated as the highest military authority. After a long back and forth, a result was reached in 1817 in order to be able to begin with the new recording of the soil and yield relationships. This set a milestone in the direction of state modernization.

It was to the credit of the real estate tax regulation court commission and the general quartermaster's staff, who took care of the military triangulation, to have convinced Franz I to base the cadastral survey on a scientifically based triangulation. The cadastral community was taken over from the Josephine cadastre as an administrative unit. The company started in 1817 and spanned a period of 44 years. The work began in Lower Austria and was completed [170] Tab. 1: cadastral municipality of Silberegg in the Josephine land register (excerpt) a. Number of the topographic order: 1 b. Name of the landowner and the property, number of the house: Herrschaft Joseph von Pfeilheim, landscape owner H [from] -Nr. 1, owner of the Lattach raft, then Prugger and Moosshube, of which the former two belonged to the Silberegg rulership and the latter belonged to the St. Georgen church [...] on business and is paid annually to rustic 84 fl. 27 kr. c. Manorial oxen-fallow fields Rust [ikal] -G [grund]

in the 1st year with 4 construction years without fallow [e] carries 9 Mtz per yoke. Korn makes 28 2/16 Mtz. in the 2nd year 9 months. Korn makes 28 2/16 Mtz. in the 3rd year 9 months. Barley makes 28 2/16 months. in the fourth year 13 1/2 months Oats make 42 3/16 months. On average a quarter of a year: Grain 14 1/16 Mtz Barley 7 4-8 / 16 Mtz. 10 8 6-8 / 16 months Oats d. in 3 years: Fields measured by the farmers in length [no details] in width [no details] [171] amount of yoke 3 amount of 64ths 7 amount of square fathoms 24 grain yields of wheat [0 Mtz] [0 m] grain 42 Mtz. 4 m barley 21 Mtz. 1 4/8 m oats 31 Mtz. 10 2/8 m meadows amount of yoke / 64th / square fathom [no information] hay sweet [no information] hay sour [no information] Grummet sweet [no information] grummet sour [no information] woodlands amount of yoke / 64th / square fathom [ no details] hard wood [no details] soft wood [no details] measurement by engineers 4,999 clft. Source: cadastral community Silberegg, Josephinisches Flurbuch (see note 15). Drobesch: Soil registration and evaluationt171 [172] 1861 in Tyrol (Tab. 2). An area of ​​300,082 square kilometers with 30,556 cadastral municipalities and 49,138,140 parcels were recorded (table 3). Only in Austria above and below the Enns, in the coastal region, in Carinthia and Carniola, in Styria, in Salzburg and in Moravia and Silesia did the commissions work on a comprehensive survey. In the crown lands, in which work did not begin until the 1840s and 50s - these included Tyrol and Vorarlberg, Bohemia, Galicia and Bukowina - the authorities resorted to simplified forms of survey with a less differentiated estimation method.[21]

The procedure was labor-intensive, and the entire company was costly. Even before the actual work had started, the landowners received instructions to mutually mark their land in the customary manner. In addition, a «committee of the most experienced and honest landowners» of the tax community had to answer «economic questions» in advance (Tab. 4), which provided initial information on the (agrarian) economic conditions. The commission then began the on-site work, under the direction of a cadastral appraisal inspector who was assigned two officials and a community committee. The work included the division of the cultivated areas (fields, meadows, pastures, gardens, gardens, vineyards, forests), the assessment of the individual land and building plots, the survey of the average land yield and the local production costs. In total, their work resulted in the Franziszeische Cadastre, which is divided into three parts: a “map series”, the “land and building plot protocol” and the “appraisal laboratory”.

The basis of the «map work» is the visualization of the initial survey, the so-called indication sketch, on which the property and cultural boundaries as well as the parcels are shown in color according to the type of use. Stone buildings were colored red, wooden buildings yellow and public buildings bright red. The place and field names were also entered, as well as the house names for larger, stand-alone buildings. Changes within the cadastral communities were not taken into account in the “indication sketch”, but later border shifts with neighboring cadastral communities were included. After the survey was completed, the “indication sketch” was made into a “beautiful copy” in which the changes that took place after the survey was completed, such as the division of property, were taken into account. Overall, this “beautiful copy” [173] Tab.2: The Franziszeische Katastralaufnahme 1817-1861: Duration of the work Kronland years Cadastre came into force Average use of annual parts per year Average performance of a work lot / year Cadastral work yield, municipality (175 days of field work per year per year ) Austria under the Enns 1817-1824, 1828 1834 90 3.9 24.6 Austria over the Enns and Salzburg 1823-1830 1844 57 3.4 33.2 Styria 1820-1825 1844 96 4.8 24.4 Tyrol and Vorarlberg 1855-1861 - 79 1.9 25.8 Carinthia and Carniola 1822-1828 1843 78 3.2 27.7 Coastal region 1818-1822 1843 88 1.5 22.0 Dalamtien 1823-1830, 1834-1837 1852 26 2.4 44.5 Bohemia 1826-1830, 1837-1843 1852-1860 100 7.5 44.6 Moravia and Silesia 1824-1830, 1833-1836 1851-1852 69 5.0 45.8 Galicia 1824-1830, 1844-1854 - 113 2.9 42.9 Bukovina 1819-1823, 1854-1856 - 20 2.0 30.3 Source: Kamenik (see note 21), p. 83; Messner (see note 6), Part 2, p. 138. [174] Tab. 3: The Franziszeische cadastral survey 1817-1861: Scope of the work Kronland area (km2) cadastral municipality (s) parcel (s) Austria under the Enns 19,785 3159 3,462,496 Austria above the Enns and Salzburg 19,163 1562 2,618,844 Styria 22,495 2692 2,540,984 Tyrol and Vorarlberg 29,291 1051 2,462,107 Carinthia and Carniola 20,325 1,738 2,616,749 Coastal region 7959 645 1,685,266 Dalamtien 12 ' 793 744 2,381,495 Bohemia 51,953 8967 9,321,064 Moravia and Silesia 27,375 3,724 6,033,454 Galicia 78,493 5955 15,211,974 Bukovina 10,450 319 798,707 Total 300 ' 082 30,556 49,138,140


source: Kamenik (see note 21), p. 83


less information than the «indication sketch». It lacks the owner and vulgar names with place of residence and the black number for the building plot. Only the red number of the basic parcel is entered. The “indication sketch” formed the basis for reambulation purposes and for the preparation of the “land and building plot protocol” as a core part of the cadastre. The "basic parcel protocol" records - sorted by row - all basic parcels with number, with the property of the property, with the name and vulgar name of the owner, with the occupation of the owner and the place of residence, the cultural genre, the area (in Lower Austrian yoke and Square fathoms), the class, the annual net yield and (in a second copy) the landlord to which the parcel belonged (Tab. 5). In the “building plot protocol” [175] tab. 4: Catalog of «economic questions» using the example of the cadastral communityLinsenberg

Answering the economic questions for the tax community Silberberg. Country of Illyria / Deshela Krajjnska. District / Resija [...] / District authority / Kantonska goposka ..., municipality / Solelka [...]

I. Questions concerning the state of the economy in general / Vprashanje, ktere gospodarstva sploh saevajo

II. Questions, particularly concerning agriculture / Vprashanje, ktere gospodarstva poljsko delo sosebno sadenejo

III. Questions concerning garden culture in particular / Vprashanje, ktere vertno delo sadenejo

IV. Questions concerning meadow culture in particular / Vprashanje, ktere travnike delo sadenejo

V. Questions concerning viticulture in particular / Vprashanje, ktere vinske perdelke sadenejo

VI. Questions relating to forest culture in particular / Vprashanje, ktere gojsde sadenej °

VII. Questions concerning the Alpine economy in particular / Vprashanje, ktere planine sadenejo

VIII. Questions concerning the classification of the reasons / Vprashanje, ktere rasedelke semlje sadenejo


source: KLA Klagenfurt, Linsenberg cadastral community, Franziszeischer Cadastre, No. 72137.


the function (s) of the building, its area, the type of construction, sometimes the building material (wood, stone) and - rarely - the state of preservation of the building are recorded (Tab. 6). Following the “Land and building parcel protocol” there is a summary of the area of ​​all land and building parcels with their annual yield (Tab. 7). This is usually followed by an "alphabetical register of the tax municipality" in which the owners are listed with the number of their land and building lots (Tab. 8).

Based on the “economic questions” and their activities, the commission created the “cadastral assessment laboratory”. In a first part, comprising 14 chapters, the natural, economic and social conditions of the cadastral community (topography; boundaries; [176] Tab. 5: Excerpt from the basic parcel protocol of the cadastral community Linsenberg number of the sheet of the «indication sketch» ​​on which the parcel is located II Name of the Oschinna vineyard Number of the parcel 1 Legal property of the parcel rustic, "house plot" House number 12 First and last name / vulgar name of the owner Michael Edlacher / Rath Status farmer Residence Krobathen Cultural genre of the parcel Acker Area of ​​the parcel 2 lower yoke 1004 square fathoms class, to which the parcel was assigned, second pure annual income per Metzen 19 fl. 3 kr.Lordship to which the parcel belongs. Church of St. Margarethen

source: KLA Klagenfurt, Linsenberg cadastral community, Franziszeischer Cadastre, No. 72137.


Population; Livestock; Rivers, streams, ponds, lakes and swamps; Roads and paths; Marketplaces; cultivated unused and unusable grounds; Basic products, culture of the soil; Basic products, quality and value thereof; Type of property and number of foundations; Houses; Industrial trade).[22] These contain information on the following parameters: Topography: the nature of the natural area, the natural economic conditions, the spatial distribution of the individual cultural genres, the distance to the nearest central locations and markets Neighboring municipalities Population: the number of inhabitants (male, female), the number of “living parties” (ie households), the average number of household members [177] Tab. 6: Excerpt from the building plot protocol of the Linsenberg cadastral community

Number of the sheet (the «indication sketch») on which the parcel is located II Number of the parcel 1 First and last name / vulgar name of the owner Michael Edlacher / Rath Stand Bauer Residence Krobathen House number 12 Type of building with the epitome of residential and commercial des Courtyard building including courtyard Type of building with the epitome of the courtyard 244 square fathoms Annual “house area yield” per Metzen second Pure annual yield per Metzen 1 florin 6 kr. Manor to which the parcel belongs. Church of St. Margareten


source: KLA Klagenfurt, Linsenberg cadastral community, Franziszeischer Cadastre, No. 72137.


The size of the larger and smaller farms, the average number and type of servants, the number of businesses that could afford servants and day laborers, as well as information on the feeding habits of the livestock: numbers by type of livestock, breed, type of animal husbandry, condition of animals and average livestock ownership of the larger and smaller economies Rivers and streams: Use (for hydropower or irrigation) Roads and paths: Quality, responsibility for maintenance Marketplaces: Market places where the production surpluses were sold Tables with the “area share of the various cultural genres” and “Subdivision of these into several Grades ». These included: - the "basic products"; - the "culture of the soil": tillage and the problems that arise in connection with it, tools used in tillage, at what times the crops were grown and harvested; - the "quality and value of the ": evaluation of the individual products according to their quality; Note on which products there was a shortage and where agricultural products were purchased; - the “type of real estate” and the number of foundations: number and size of the lifts, interest on the lifts, type of taxes; - the "houses": number, construction, condition, and sometimes insurance; - the "industrial trades": number of tradespeople and type of trade, ancillary trades the rural population.

The second part contains the actual estimate. The yield was recorded in such a way that each class of each cultural genre was recorded for itself. In the case of the fields, in addition to the yield of the individual crops, the commission also ascertained the local cultivation system, the “seed, cultivation, harvest and trimmer effort” (Tab. 9), the type and amount of fertilization, and whether or not and when the fields, meadows and forests were grazed. The «Cadastral Forest Estimation Elaborate» follows the soil appraisal. The taxable net income, which resulted from the gross income minus the deductible items (costs in kind and labor, special expenses), was determined by means of a “specific report of the final results not applicable after the Catastral appraisal survey” (Tab. 10). After the commission had completed the tax assessment, the owners concerned had the opportunity to appeal. The commission then summarized the final assessment results of the cadastral parish in a summary and passed this on to the provincial appraisal commission.

If one asks about the significance of the land elevation with regard to a state modernization on the threshold from the agrarian-feudal to the industrial world, which was provisionally concluded with the Franciscan cadastre, effects of many kinds become apparent. A la longue, this meant one element those reform plans that aimed to create a unified "state under the rule" of the Austrian imperial state while maintaining the political autonomy of the federal states and municipalities, the basis for the legalization of the tax system with all the consequences for a permanent restriction of the class power by the state.[23] With regard to land valuation and taxation, it was a successful attempt to combine the Austrian crown lands into a unified legal area. Before the capitalization of land on the part of the state [179] Tab. 7: Excerpt from the sum of all basic parcels of the Linsenberg cadastral community Sum of all basic parcels area 1099 lower yoke 128 square fathoms Annual house area yield 33 fl. 57 kr. Class of house class tax 50 total of all building plots 4 no. Yoke 1372 square fathoms Annual house area income 35 fl. 13 kr. Type of building with the epitome of residential and commercial courtyard building including courtyard class of the house-class tax: 13 area of ​​the community 1103 nö.joch 1500 square fathoms


Source: KLA Klagenfurt, Linsenberg cadastral community, Franziszeischer Cadastre, No. 72137.

1. Name of Section II 2. House number 12 3. First name and surname / vulgar name of the owner Michael Edlacher / Rath 4. Status Bauer 5. Place of residence Krobathen 6. [Basic] parcels 1, 6, 7, 12, 13, 24 , 33, 37, 38, 45 7. [Building] plot 1 [180] Tab. 9: cadastral appraisal survey of the cultural genus arable, appraisal class I, cadastral municipality Linsenberg 1.t Gross income per yoke in total: 17 fl. 49% kr. 2. Seed, cultivation, harvesting and threshing expenses including procurements after previous division first pro rata of the cultivation ratio and then with years of economic policy: seeds according to the prices at: Weitzen 2 fl. 20 kr. per metz 0.42 grain 1 bottle 14 kr. 0.92 barley 1 bottle 6 kr. 0.21 oats 40 kr. 0.75 Haiden 50 kr. 0.50 millet 1 fl. 8 kr. 0.03 clover seeds 7 kr. per pound 1.00 threshed part: wheat 0.42 grain 0.92 barley 0.21 oats 0.75 haiden 0.50 millet 0.03 clover seeds 1.00 pulling work with ox: [none] manual labor a) with ox: 2 days according to the prices at 24 kr. 3.47 manual labor b) common: days after the prices at 12 kr. 14.36 handicraft b) special: days after the prices at 18 kr. 0.57 purchases: plaster of paris according to the prices at 44 kr. 0.17 centner Source: KLA Klagenfurt, cadastral community Linsenberg, Franziszeischer Cadastre, No. 72137. 180tHistoire des Alpes - Storia delle Alpi - History of the Alps 2009/14 3. This expenditure amounts to 9 fl. 3 O% k according to the approved prices. and compared to the gross income percent 52% According to the instruction, however, apply 50 percent with 8 fl. 55 kr. This shows a net income of 8 fl. 55 kr. [181] Cultivation class Classe area gross yield deduction for net yield Yoke square fathom from nö. Joc

H

in total compensation of the cultural expenditure per Lower Austrian yoke from the Lower Austrian yoke of the class fl. kr. fl. kr. fl. kr. Percent fl. Kr. fl. kr. Fields I 23 537 16 55 394 57 8 27 50 16 55 394 57 II 108 335 12 58 1404 1 7 47 60 12 58 1404 1 III 67 520 8 37 580 40 5 36 65 8 37 580 40 Meadows I 58 1304 8 48 517 34 1 45 20 8 48 517 34 II 215 1546 3 12 691 5 0 38 20 3 12 691 5 Small Gardens Single 1 815 16 55 25 32 0 0 50 16 55 25 32 Hutweiden I 15 1359 1 12 19 1 0 14 20 1 12 19 1 II 89 1107 0 26 53 49 0 7 20 0 26 53 49 Alps Single 535 972 0 6 535 33 0 0 0 0 6 535 33 High Forests I 623 313 0 22 229 30 0 0 0 0 22 229 30 II 757 1039 0 5 63 8 0 0 0 0 5 63 8 Construction area single 4 392 12 58 55 4 0 0 0 12 58 55 4 TOTAL 2501 639 - - 4086 58 - - - - - 4086 58 Tab. 10: Specific identification of the final results after the Cadastral survey, cadastral community Abtei Source: Specific identification of the final results after the Catastral survey in the community Abtei; Klagenfurt, March 19, 1835-KLAKlagenfurt ,, Franziszeischer Cadastre, No. 76201. [182] Unified basis for an ownership survey (landlords, subjects, Dominical and rustic property) created. But the cadastre was more than a mere register of properties, as it also contained an objective assessment of economic performance, especially of the agricultural sector, and of the ownership structures. In the representation of the agricultural production output (grain, forest, cattle) the results of the Josephine cadastre were exceeded by far. The fact that the state also gained insights into the population, employment structures, the commercial and industrial status quo, traffic conditions, eating habits or everyday life was a side effect from which state policy in administration and finance also benefited . In this sense, the Franziszeische Cadastre formed a building block for more statehood in the midst of a living environment that was still determined by feudal structures. The state - with the exception of Hungary - received a more comprehensive insight into the way of life of the population for the first time, but above all about the soil and agricultural yields in its provinces. That was the real main concern. Because the fairly accurate net income measurement enabled a “fair” assessment of the property tax and secured fixed income for the state. The fact that a step was taken in the direction of a modern tax state was taken into account by the state as a side effect.


Remarks

1 The present study sees itself as a contribution to an FWF project “Der Franziszeische Kataster (1817-1861) as a source of economic, social and environmental history in the early phase of industrialists, which has been headed by H. Rumpler since January 1, 2008 Revolution. Edition, source analysis and evaluation. Pilot studies Carinthia and Bukowina »with Kurt Scharr / University of Innsbruck, Constantin Ungureanu / University of Innsbruck, Moldavian Academy of Sciences in China, Roland Bäck / University of Klagenfurt, Walter Liebhart / University of Klagenfurt and the author of this article as a collaborator.

2 Cf. A. Tantner, “Order of Houses, Description of Souls. House numbering and soul conscription in the Habsburg Monarchy », Viennese writings on the history of modern times, 4, Vienna 2007, pp. 86-108.

3 K. Lego, History of the Austrian land register, Vienna 1968, p. 14.

4 Basically: B. Hackl, “The Theresian Tax Rectification in Upper and Inner Austria 1747-1763. The reorganization of corporate finance in the direct tax sector as a fiscal modernization process between reform and stagnation », Contributions to the recent history of Austria, 11, Frankfurt a. M., 1999.

5 In detail: B. Hackl, “The valid deposits and the Theresian and Josephine tax versions in the Austrian countries”. in: J. Pauser, M. Scheutz, T. Winkelbauer (eds.), [183]Source studies of the Habsburg Monarchy (16th-18th centuries). An exemplary manual (Communications from the Institute for Austrian Historical Research, Erg.-Bd. 44), Vienna 2004, p. 365-377, here p. 370.

6 See R. Messner, «The Franziszeische Grundsteuererkataster. An overview of his career and his work », 1st part, Yearbook of the Association for the History of the City of Vienna, 28, 1972, pp. 62-105; Hackl (see note 5), p. 366.

7 “Cabinet letter November 24, 1783 to Count Kollowart”, Lego (see note 3), p. 16.

8 Kärntner Landesarchiv Klagenfurt (KLA Klagenfurt), patents, fasc. 18, no. 5. “Patent dated November 26, 1784”; see W.Seitz, «Property tax regulation in the Austrian monarchy in the 18th and 19th centuries. The relationship between the state tax system and the feudal order », Journal of Agricultural History and Agricultural Sociology, 24, 1976, pp. 180-201.

9 Lego (see note 3), p. 16.

10 A. Tantner, "Soul Conscription and Parceling in the Habsburg Monarchy", in L. Behrisch (ed.), Measuring, Counting, Calculating. The political order of space in the 18th century: Historical Political Research, 6, Frankfurt a. M. 2006, pp. 75-94, here pp. 80-81; see also: M. Straka, "The establishment of the numbering sections in Styria as a preliminary stage of the tax communities", in: Festschrift for O. Lamprecht, ed. v. Historischen Verein für Steiermark, magazine of the historical association for Styria, Special volume 16, Graz 1968, pp. 138-150; M. Wutte, «The formation of the communities in Carinthia», Carinthia, I, 113, 1923, pp. 8-37.

11 KLA Klagenfurt, Patents, Fasz. 18, No. 5. “Patent dated November 26, 1784”. The provisions applied to Bohemia, Moravia, Silesia, Galicia, Austria above and below the Enns, Steyermark, Carinthia, Carniola as well as Gorizia and Gradiska.

12 A. von Jaksch et al., Explanations of the Historical Atlas of the Austrian Alpine Countries, ed. v. Imperial Academy of Sciences in Vienna, I. Dept .: The district court card, 4th part: Carinthia, Krain, Görz and Istrien, Vienna 1914, pp. 21-22, 43 ^ 44.

13 Cf. G. Podlesnik, The establishment of the lower state administration in Carinthia. The development of the regional courts and conscription districts from the conscription order 1773 to the Josephine land register, diploma thesis, Klagenfurt 2003, p. 104.

14 J. Tschinkowitz, representation of the political relationship of the various types of rulers to the state administration, to their officials and subjects in the k. k. Austrian monarchy, with special emphasis on the provinces of Steyermark, Carinthia and Carniola. A necessary manual for all political authorities, especially for district commissioners, district and rural officials, then landowners and administrators, part 1, Graz 1827, p. 1.

15 KLA Klagenfurt, Josephinisches Landbuch, No. 33 and 34 (Silberegg).

16 Lego (see note 3), p. 16.

17 Messner (see note 6), Part 2, p. 90.

18 Cf. L. Mikoletzky, "The attempt at tax and land regulation under Kaiser Joseph II.", Communications from the Austrian State Archives, 24, 1971, pp. 310-346.

19 Hackl (see note 5), p. 373.

20 See Rumpler project proposal (see note 1), p. 5.

21 R. Sandgruber, "The Franziszeische Cadastre as a source for economic history and historical folklore", Communications from the Lower Austrian Provincial Archives, 3, 1979, pp. 16-28, here p. 24; W. Kamenik, "Cadastral Surveying, Historical Continuity and Contemporary Aspects", in: 150 years of the Austrian land register, ed. Federal Office for Metrology and Surveying, Vienna undated, pp. 81-89.

22 On the source value in detail: A. Moritsch, «The Franziszeische Cadastre and the associated tax assessment operations as economic and socio-historical sources», East European Quarterly, 3, 1970, pp. 438-448; Sandgruber (see note 21), pp. 16-28.

23 Rumpler project proposal (see note 1).

  1. ↑ 1 The present study is a contribution to an FWF project “Der Franziszeische Kataster (1817-1861) as a source of economic, social and environmental history in the initial phase of the Industrial Revolution. Edition, source analysis and evaluation. Pilot studies Carinthia and Bukowina »with Kurt Scharr / University of Innsbruck, Constantin Ungureanu / University of Innsbruck, Moldavian Academy of Sciences in China, Roland Bäck / University of Klagenfurt, Walter Liebhart / University of Klagenfurt and the author of this article as a collaborator.
  2. ↑ 3 K. Lego, History of the Austrian land register, Vienna 1968, p. 14.
  3. ↑ 3 K. Lego, History of the Austrian land register, Vienna 1968, p. 14.
  4. ↑ 4 Basically: B. Hackl, «The Theresian Tax Rectification in Upper and Inner Austria 1747-1763. The reorganization of corporate finance in the direct tax sector as a fiscal modernization process between reform and stagnation », Contributions to the recent history of Austria, 11, Frankfurt a. M., 1999.
  5. ↑ 5 In detail: B. Hackl, "The valid deposits and the Theresian and Josephine tax versions in the Austrian countries". in: J. Pauser, M. Scheutz, T. Winkelbauer (eds.),
  6. ↑ 6 See R. Messner, «Der Franziszeische Grundsteuererkataster. An overview of his career and his work », 1st part, Yearbook of the Association for the History of the City of Vienna, 28, 1972, pp. 62-105; Hackl (see note 5), p. 366.
  7. ↑ 7 "Cabinet letter November 24, 1783 to Count Kollowart", Lego (see note 3), p. 16.
  8. ↑ 8 Kärntner Landesarchiv Klagenfurt (KLA Klagenfurt), Patents, Fasz. 18, No. 5. “Patent from November 26, 1784”; See W. Seitz, «The real estate tax regulation in the Austrian monarchy in the 18th and 19th centuries. The relationship between the state tax system and the feudal order », Journal of Agricultural History and Agricultural Sociology, 24, 1976, pp. 180-201.
  9. ↑ 9 Lego (see note 3), p. 16.
  10. ↑ 10 A. Tantner, "Seelenkonskription und Parzellierung in der Habsburgermonarchchie", in L. Behrisch (ed.), Measuring, counting, calculating. The political order of space in the 18th century: Historical Political Research, 6, Frankfurt a. M. 2006, pp. 75-94, here pp. 80-81; see also: M. Straka, "The establishment of the numbering sections in Styria as a preliminary stage of the tax communities", in: Festschrift for O. Lamprecht, ed. v. Historischen Verein für Steiermark, magazine of the historical association for Styria, Special volume 16, Graz 1968, pp. 138-150; M. Wutte, «The formation of the communities in Carinthia», Carinthia, I, 113, 1923, pp. 8-37. 11 KLA Klagenfurt, Patents, Fasz. 18, No. 5. “Patent dated November 26, 1784”. The regulations applied to Bohemia, Moravia, Silesia, Galicia, Austria above and below the Enns, Steyermark, Carinthia, Carniola as well as Görz and Gradiska. 12 A. von Jaksch et al., Explanations of the Historical Atlas of the Austrian Alpine Countries, ed. v. Imperial Academy of Sciences in Vienna, I. Dept .: The district court card, 4th part: Carinthia, Krain, Görz and Istrien, Vienna 1914, pp. 21-22, 43 ^ 44. 13 Cf. G. Podlesnik, The establishment of the lower state administration in Carinthia. The development of the regional courts and conscription districts from the conscription order of 1773 to the Josephine cadastre, diploma thesis, Klagenfurt 2003, p. 104. 14 J. Tschinkowitz, representation of the political relationship of the various types of lords to the state administration, to their officials and subjects in the k. k. Austrian monarchy, with special emphasis on the provinces of Steyermark, Carinthia and Carniola. A necessary manual for all political authorities, especially for district commissioners, district and rural officials, then landowners and administrators, Part 1, Graz 1827, p. 1. 15 KLA Klagenfurt, Josephinisches Flurbuch, No. 33 and 34 (Silberegg). 16 Lego (see note 3), p. 16. 17 Messner (see note 6), Part 2, p. 90. 18 Cf. L. Mikoletzky, “The attempt at tax and land regulation under Emperor Joseph II. », Communications from the Austrian State Archives, 24, 1971, pp. 310-346. 19 Hackl (as note 5), p. 373. 20 Cf. project proposal Rumpler (as note 1), p. 5. 21 R. Sandgruber, “The Franziszeische Cadaster as a source for economic history and historical folklore”, Communications from the Lower Austrian Provincial Archives, 3, 1979, pp. 16-28, here p. 24; W. Kamenik, "Cadastral Surveying, Historical Continuity and Contemporary Aspects", in: 150 years of the Austrian land register, ed. Federal Office for Metrology and Surveying, Vienna undated, pp. 81-89. 22 On the source value in detail: A. Moritsch, «The Franziszeische Cadastre and the associated tax assessment operations as economic and socio-historical sources», East European Quarterly, 3, 1970, pp. 438-448; Sandgruber (see note 21), pp. 16-28. 23 Rumpler project proposal (see note 1).
  11. ↑ 11 KLA Klagenfurt, Patents, Fasz. 18, No. 5. “Patent from November 26, 1784”. The regulations applied to Bohemia, Moravia, Silesia, Galicia, Austria above and below the Enns, Steyermark, Carinthia, Carniola as well as Görz and Gradiska.
  12. ↑ 12 A. von Jaksch et al., Explanations of the Historical Atlas of the Austrian Alpine Countries, ed. v. Imperial Academy of Sciences in Vienna, I. Dept .: The district court card, 4th part: Carinthia, Krain, Görz and Istrien, Vienna 1914, pp. 21-22, 43 ^ 44.
  13. ↑ 13 Cf. G. Podlesnik, The establishment of the lower state administration in Carinthia. The development of the regional courts and conscription districts from the conscription order of 1773 to the Josephine cadastre, diploma thesis, Klagenfurt 2003, p. 104.
  14. ↑ 14 J. Tschinkowitz, representation of the political relationship of the different types of rulers to state administration, to their officials and subjects in the k. k. Austrian monarchy, with special attention to the provinces of Steyermark, Carinthia and Carniola. A necessary manual for all political authorities, especially for district commissioners, district and rural officials, then landowners and administrators, part 1, Graz 1827, p. 1.
  15. ↑ 15 KLA Klagenfurt, Josephinisches Flurbuch, No. 33 and 34 (Silberegg).
  16. ↑ 16 Lego (see note 3), p. 16.
  17. ↑ 17 Messner (see note 6), Part 2, p. 90.
  18. ↑ 18 Cf. L. Mikoletzky, "The attempt at a tax and land regulation under Kaiser Joseph II.", Communications from the Austrian State Archives, 24, 1971, pp. 310-346.
  19. ↑ 19 Hackl (see note 5), p. 373.
  20. ↑ 20 See Rumpler project proposal (see note 1), p. 5.
  21. ↑ 21 R. Sandgruber, "The Franziszeische Cadastre as a source for economic history and historical folklore", Communications from the Lower Austrian Provincial Archives, 3, 1979, pp. 16-28, here p. 24; W. Kamenik, "Cadastral Surveying, Historical Continuity and Contemporary Aspects", in: 150 years of the Austrian land register, ed. Federal Office for Metrology and Surveying, Vienna undated, pp. 81-89.
  22. ↑ 22 On the source value in detail: A. Moritsch, «The Franziszeische Cadaster and the associated tax assessment operations as economic and socio-historical sources», East European Quarterly, 3, 1970, pp. 438-448; Sandgruber (see note 21), pp. 16-28.
  23. ↑ 23 Rumpler project proposal (see note 1).