Fonds Staatsarchiv Hamburg, 313-3 - tax deputation

Laufmeter: 11.6

Administrative history: After the withdrawal of the French from Hamburg in the year 1814 the Sterdeputation was created in the course of the administrative reform (council and citizen conclusion of 9. March 1815). From 1863 to 1896, this authority was subject to the administrative department for finance as "Deputation for Direct Taxes", until 1920 it was again called "Tax Deputation". On April 1, 1920, the tax evacuation was abolished; the tasks were transferred partly to the tax evacuation and partly to the Lower Elbe Regional Tax Office. The following taxes have been assigned to the tax burden for administration and collection: Property tax 1815-1920 - Extraordinary war and property tax 1815 - Citizen military tax 1814-1866.- Softening tax 1819-1866 - Fire tax 1842-1866 - Acquisition, income and luxury tax 1831,1832,1836,1837,1841.- Income tax 1866-1920 - sluice pension 1866-1920 - water contributions 1870-1920 - school fees for secondary schools 1880-1920 - dike contribution 1891-1920 - collection fees 1900-1920 - private road cleaning fees 1903-1920 - wandering camp tax 1903-1920.- Value-added tax 1908-1920 - Real estate tax 1912-1920 - Inheritance tax and testament stamp tax 1914-1920.- Reichswehr contribution 1914-1920 - Reich inheritance tax 1914-1920 - Church tax 1915-1920 - Wealth tax 1917-1919.- Property tax 1917-1919 - War tax 1917-1919 - Extraordinary war tax 1918-1919. Details on the individual taxes and the deliveries can be found in the typewritten index in the comments on the classifications. 10.12.1958 Plog archiving history: The retro conversion of the data took place in 2012. The inventory shall be quoted as follows: State Archives Hamburg, 313-3 Tax Deputation, No. ... . Inventory description: The tax deputation was established in 1814. It was entrusted with the collection of direct taxes, contributions and charges. In 1863 her name was changed to Deputation for direct taxes and in 1896 again to Tax Deputation. After the introduction of the Reich Finance Administration, most of the deputation tasks were transferred to the Lower Elbe Regional Tax Office, now the Hamburg Regional Tax Office. The Best. covers beside the Deputationsprotollen and the general files the tax lever lists. The income tax files of legal entities, i.e. of larger companies, are important. L. Behrends, The Development of Direct Taxes in Hamburg and the Establishment of the Tax Deputation 1815, Hamburg 1915 (Bz)

State Archives Hamburg (Archivtektonik) >> SUBJECT MANAGEMENT >> FINANCIAL FINANCIAL SPACES >> DIREKTE STEUERN

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• German

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Literatur: <br /> L. Behrends, Die Entwicklung der direkten Steuern in Hamburg und die Errichtung der Steuerdeputation 1815, Hamburg 1915 <br /><br /> Verwandte Bestände / Verzeichnungseinheiten: <br /> 311-2 IV Finanzdeputation IV, 1875-1996 (Bestand) [siehe auch]<br /> 313-8 Landesfinanzamt Abteilung I (Oberfinanzdirektion-Steuern), 1922-1980 (Bestand) [siehe auch]<br /> 311-1 II Kämmerei II, 1754-1907 (Bestand) [siehe auch]<br /> 311-2 I-III Finanzdeputation I-III, 1855-1932 (Bestand) [siehe auch]

Original description: Deutsche Digitale Bibliothek

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