Income tax assessment commission

Collection

Holding institution (official language):: Niedersächsisches Landesarchiv - Standort Osnabrück

Scope and content:: The collection includes file No. 1 state tax list for 1896/97 of the tax assessment commission for the towns and municipalities of the district of Aschendorf. It includes references to Jews.

Administrative/biographical history:: Direct personal tax was originally a head tax in most territories and limited to the state as a supplement to the indirect excise taxes levied in cities. It was downgraded in Prussia in 1820 to a class tax, to which was added in 1851 a graduated income tax classified for income over 1000 Reich thalers. In 1873, it displaced the class tax in the lower levels as well. This development culminated in the Income Tax Law of 24 June 1891, which merged class and income tax into a single income tax and sought to make greater use of large incomes by easing the burden on the smaller ones. For taxpayers' assessment, each district formed an assessment district in which an assessment commission was set up under the chairmanship of the district administrator, in the cities of the first mayor, or by a commissioner appointed by the government. The members were appointed partly by the government, partly by the district council, in the urban districts by the municipal council, from the residents for a period of six years. The Income and Supplementary Tax Act formed the backbone of Prussian public finances until it became obsolete with the transfer of taxation of income and assets to the Reich. After issuing the Reich tax code (Reichsabgabenordnung) of 13 December 1919 and the Reich Income Tax Law of 25 August 1925, the assessment commissions ceased their activities. The assessment became a matter for the newly established tax offices.

System of arrangement:: There is no system or arrangement. The material is kept in order of accession.

Links to finding aids:: https://www.arcinsys.niedersachsen.de/arcinsys/start.action?oldNodeid=