Slasti a strasti kontribučního úředníka. Vymezení a socio-ekonomická pozice daňových výběrčích v 18. a prvé polovině 19. století

• Authors: Jan Lhoták

Title variants

EN

The joys and sorrows of contribution clerks. The delimitation and socio-economic position of tax collectors during the 18th and the first half of the 19th century

• Languages of publication: CS

Abstracts

EN

During the 18th century, the fundamental executive bodies of the contribution administration at the lowest level were tax collectors or contribution clerks; these posts were usually established by each manor. These clerks oversaw fair planning and collection of contributions and proper accounting of all tax means. The state started to interfere in the relation between these clerks and the manorial lords only from the middle of the 18th century and it put emphasis on professional competences and on a thorough revision of the accounting materials prepared by these clerks. The actual office of a contribution clerk was not final; it usually served as a stepping stone to other, more attractive positions. For the less ambitious ones, the final destination within the town structures was a membership at the town council; the more competent ones had the possibility to continue within the structures of the manorial lords that usually offered well-paid positions. Official misdemeanors and embezzlements occurred only rarely.

Keywords

CS

úředníci; města; daně; příspěvkoví úředníci; historie daňového systému; historie kariéry; úředníci během 18. století; historie měst

EN

officials; cities and towns; taxation; contribution clerks; the history of the tax system; the history of careers; clerks during the 18th century; the history of towns

Discipline

• HISTORY: HISTORY

• Publisher: Institute of History, Czech Academy of Sciences
• Journal: Folia historica Bohemica
• Year: 2019
• Volume: 34
• Issue: 1
• Pages: 23-77
• Document type: ARTICLE

Contributors

author

Jan Lhoták

• Folia historica Bohemica, redakce, Historický ústav AV ČR, v.v.i., Prosecká 76, 190 00 Praha 9, Czech Republic

unknown

Daniela Reischlová

• Folia historica Bohemica, redakce, Historický ústav AV ČR, v.v.i., Prosecká 76, 190 00 Praha 9, Czech Republic