Regional Land Tax Commission, Lemberg/Lwów

Collection

Holding institution (official language):: Центральний державний історичний архів України, м. Львів

Scope and content:: Material in this fonds that pertains to Jewish history includes the following documents: alphabetical lists of Jewish owners of land plots and structures (mainly op. 1) in Lwów, Stryj, Krakow, Żółkiew, Brody (1849-1850), and Brzozdowce, including the village of Podhajce, with a map of the public market (1846), Bóbrka (1879-1881), Bohorodczany (1870-90), Busk (1876-80), Buczacz (1850), Bursztyn and the colony of Ludwykiwka (1846-78), Winniki (1850), Gliniany (1845), Drohobycz (1855), Kamionka Strumiłowa (1845), Rawa Ruska (1854), Radziechowy (1844), etc.; registers of land plots owned by Jews, with descriptions of property, data on the size and categories of plots, etc., in particular, in the gminy of Brzozdowce (1846, 1879), Brody (1879), Bursztyn (1846), Żółkiew (1879), Złoczów (1844), Kulików (1853), Podhajce (1846), Stryj (1851), Trembowla (1879), etc.; extracts from the calculations used to assess rented land plots based on their measurements, in particular, calculations for a plot in the town of Wiśniowczyk leased by the Jewish tenants M. Gross and V. Kupferschmidt (1881), etc.

The fonds also includes cadastral maps of cities and towns, including those with a significant Jewish population, in the Brzeżany, Żółkiew, Złoczów, Kołomyja, Lwów, Przemyśl, Sambor, Stanisławów, Stryj, Tarnopol, Czortków, Rzeszów, Sanok, Jarosław, Jasło, Bochnia, Krakow, Tarnów, and Wadowice districts (op. 4-6, 8-11, 13, 15-22; 1845-1939).

Administrative/biographical history:: The Regional Land Tax Commission (German: Grundlasten Landes-Kommission; Polish: Krajowa Komisja Podatków Gruntowych) was established by the Ministry of Finance in May 1869. It was in charge of calculating land tax amounts and overseeing their payment. In addition to the Lwów commission, there were equal sub-commissions in Krakow and Tarnopol. The Lwów commission held jurisdiction over 26 counties of Galicia; the Krakow one 25; and the Tarnopol one 23. Each county had its own assessment commission, tasked with determining the amount of net profit on land plots and calculating the amount of tax owed. These local commissions answered to the regional and central commissions, which resolved conflicts that arose in the process of land appraisal.

The Lemberg/Lwów Land Tax Commission ceased operations in 1918, but the Polish government resumed its work. It would ultimately be abolished only in 1939.

Access points: locations:: Bobrka; Bochnia; Bohorodczany; Brody; Brzeżany; Brzozdowce; Buczacz; Bursztyn; Busk; Czortków; Drohobycz; Gliniany; Jarosław; Jasło; Kamionka Strumiłowa; Kołomyja; Krakow; Kulików; Ludwykiwka; Lwów; Podhajce; Przemysl; Radziechowy; Rzeszow; Sambor; Sanok; Stryi; Tarnopol; Tarnów; Trembowla; Wadowice; Winniki; Wiśniowczyk; Złoczów; Żółkiew

System of arrangement:: The fonds comprises 23 inventories arranged alphabetically by place name.