Practica Objectorum Contributionalium In Dicas Reductionis Methodus: Et Clavis Dicalis Repartitionis, Pro Diversitate Constitutivi Pecuniarii Dicae: In Usus Inclyti Comitatus Scepusiensis
1830 · Leutschoviae
by JEKELFALUSSY, Sigismund
Leutschoviae: Werthmuller, 1830. FIRST EDITION. Contemporary half cloth and marbled boards, spine label, top joint cracked, edges worn; minor waterstain to first few leaves. Ownership signatures on title, some stamps on title and blanks. First edition of a compilation of tax conscriptions (dicalis conscriptions) in the Kingdom of Hungary in 1830. This document, consisting of an explanation of the means by which taxes are calculated as well as tax tables, was written by Sigismund Jekelfalussy, the Notary of Komitat Zips, an administrative county of the Kingdom of Hungary, called Scepusium before the late nineteenth century. The contribution to be paid by a town or county was divided among the taxpayers according their tax-paying ability and was measured in tax units (dica). The value of one tax unit (cavis repartitionis, clavis dicationis) was defined by the county assembly. Tax units were attributed to taxpayers according to their economic capacity: family size, labor force, animals, building, land size and other incomes sources. (Inventory #: 16510)