国家关税,通缉令处和苏黎世,位于瑞典东部省份

Q4 Arts and Humanities
Enn Küng
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引用次数: 0

摘要

国家税收-港口和许可证-在瑞典波罗的海省份的城镇早期的现代重商主义国家专注于发展和行使对工业和农业生产的控制,以及从事涉及内部和外部贸易的经济活动,同时征收税收和关税,以填补国库。在16 -17世纪,迅速发展的瑞典也不例外。它一直需要资金来支持其日益壮大的官僚机构和军队。从1561年开始,必须拨出额外的资金来保留和管理其不断扩大的海外领土。贸易和农业是瑞典波罗的海各省的主要收入来源。因此,为了给国家带来更多的税收和关税收入,必须创造有利于贸易的环境。波罗的海城镇的关税以及塔林、纳尔瓦和年的共同海关制度源于国家对将西欧和俄罗斯贸易带回波罗的海的兴趣。这篇文章的目的是更密切地关注国家对瑞典王国波罗的海各省(主要是爱沙尼亚、利沃尼亚和Ösel (Saaremaa))港口的货物征收的关税——港口费和许可费,以及里加的oktroy和Anlage关税。本研究中使用的档案来源是瑞典中央当局公布的和未公布的法律,以及从17世纪留存下来的习俗和账簿。其中最重要的是来自爱沙尼亚、利沃尼亚、因格里亚和Ösel的特别海关和许可证分类帐,其中登记了来自里加、塔林、纳尔瓦、尼恩、Pärnu、哈普萨卢和库雷萨雷的许可证税和国库收入。在里加保存着单独的安格值班记录。从17世纪30年代初开始,各省的账簿(分类账、验证和日志)也包括州海关收据,但每个省被视为一个整体,没有区分单独的城镇。由于国家将三分之一甚至一半的海关收入交给了当地的镇议会,所以在镇议会档案中也可以找到有关赌场收入的数据。在爱沙尼亚省,关税占国家收入的三分之一,在利沃尼亚则占一半以上。最重要的国家海关是体育馆和许可证税(以及里加的安利奇税)。虽然露天剧场通常与收取它的城镇平均分配,但许可证税全部由国家保留。较小的税以安格尔的名义征收,其数额和数量随着时间的推移而增加。一般来说,体育馆税比牌照税带来的收入少。海上关税制度因城而异,形成了一个复杂的体系。从1648年起,只有塔林、纳尔瓦和年构成共同关税区,关税低于里加和Pärnu。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Staatlichen Zölle - Portorium und Lizent - in den Städten den schwedischen Ostseeprovinzen
State Duties - Portorium and Licence - in the Towns of the Swedish Baltic ProvincesThe early modern mercantilist state focused on developing and exercising control over industrial and agricultural production as well as engaging in economic activities involving internal and external trade while collecting taxes and customs duties in order to fill the treasury. In the 16th-17th centuries, rapidly developing Sweden was no exception. It was in constant need of funds to support its growing bureaucratic apparatus and its army. From 1561, additional funds had to be allocated to retain and govern its expanding overseas territories. Trade and agriculture were Sweden’s principal source of income from its Baltic provinces. Therefore, it was deemed important to create an environment conducive to trade in order to generate greater tax and custom s revenues for the state. The customs tariffs of the Baltic Sea towns as well as the common customs system in Tallinn, Narva and Nyen arose from the state’s interest in bringing Western European andRussian trade back to the Baltic Sea.The aim of the article is to look rnore closely at the state duties - portorium and licence fees, plus oktroy and Anlage duties in Riga - levied on goods in the ports of the Baltic provinces of the Swedish realm, mainly Estonia, Livonia and Ösel (Saaremaa). The archival sources used in this study are the published and unpublished laws of the Swedish central authorities and the customs and account books which survive from the 17th Century. Of these, the most important ones were special customs and license ledgers from Estonia, Livonia, Ingria and Ösel in which the state receipts for licence duties and portorium from Riga, Tallinn, Narva, Nyen, Pärnu, Haapsalu and Kuressaare were registered. Separate Anlage duty records were kept in Riga. From the early 1630s, the account books of the governorates (ledgers, verifications and journals) also included state customs receipts, but each province was considered as a whole, without distinguishing separate towns. Data on portorium receipts can also be found in the town council archives, as the state ceded a third or even half of the customs receipts to the local town councils.Customs duties constituted one-third of the state’s revenues in the province of Estonia and one half or more in Livonia. The most important state customs were the portorium and licence duty (and the Anlage duty in Riga). While portorium was gencrally divided equally with the town where it was collected, licence duty was retained by the state in its entirety. Lesser duties were collected under the name Ungelder, and theamount and volume o f these increased over time. Generally, portorium duty brought in less revenue than licence duty. Sea customs tariffs, whichoften differed from town to town, formed a complex System. From 1648, only Tallinn, Narva and Nyen constituted a common customs region with lower customs tariffs than in Riga and Pärnu.
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Hansische Geschichtsblatter
Hansische Geschichtsblatter Arts and Humanities-History
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