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

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Lhoták J., Reischlová D.

Folia historica Bohemica

2019

vol. 34

issue 1

23-77

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.

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1 Folia historica Bohemica

1 Lhoták J.

1 Reischlová D.

1 2019

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