Metadata: Tax Administration of the City of Niš
Collection
- Country:
- Serbia
- Holding institution:
- Historical Archives of Niš
- Holding institution (official language):
- Историјски архив Ниш (Istorijski arhiv Niš)
- Postal address:
- Tvrđava bb, 18000 Niš, Republic of Serbia
- Phone number:
- (+381) 018 515 609
- Web address:
- https://www.arhivnis.rs/
- Reference number:
- IAN-PU
- Title:
- Tax Administration of the City of Niš
- Title (official language):
- Пореска управа за град Ниш
- Creator/accumulator:
- Tax Administration of the City of Niš
- Date(s):
- 1931/1946
- Language:
- Serbian
- Extent:
- 1 linear metre (25 administrative books and 5 boxes)
- Type of material:
- Textual material
- Physical condition:
- Good
- Scope and content:
-
The documents, covering the period 1931 to 1946, comprise the applications and decisions regarding the tax contributions, registers of tax and excise duties, books of collected taxes, details of the controller of the Tax Administration staff, daily reports of tax collections and tax records.
The books of collected taxes for real estate are a valuable resource for the study of members of the Jewish community of Niš and their real estate property. The 1939 census clearly indicates the number of the Jewish households and real estate properties in the city. Names include Moša Šoamovic, Aleksandar Gros, Leon Mandil, Moric Mandil, Goldštajn brothers, Jakov Pijade, Samuilo Hazan, Rahamin Alkalaj, Presa Levi and others.
The tax books contain the following details for each tax payer: name and surname, municipality and ordinal number of the registered apartment. The data entered in the 7-35 entry columns relates to paid taxes, current and overdue taxes, taxes paid by soldiers, civil service tax payers, employee contribution taxes, single person tax, taxes charged to shops, traders, agents, sellers, rent taxes, general taxes, overall taxes, luxury taxes, housekeeping workers tickets and the like.
- Archival history:
- The records were transferred to the Archives in 1952 without any take-over record (Acquisition book Ref. No. 17)
- Administrative/biographical history:
- The Tax Administration of the City of Niš began to function in 1938 when it was split into two administrations: one for the City of Niš, the other for the County of Niš. The Tax Administration of the City of Niš assessed tax liabilities, collected taxes and state protocols, self-government taxes, chamber of commerce taxes, etc. It ceased to operate in 1944, when the Public Committee of the City of Niš took over its duties.
- Access points: locations:
- Niš
- Subject terms:
- Real estate
- Taxation
- System of arrangement:
- The collection is arranged chronologically.
- Finding aids:
- A summary catalogue exists.
- Yerusha Network member:
- Historical Archives of Belgrade
- Author of the description:
- Ivana Gruden Milentijević; National Museum of Niš; 2021