Metadata: Magistrate of Sibiu: series of financial records
Collection
- Country:
- Romania
- Holding institution:
- National Archives of Romania, Sibiu branch
- Holding institution (official language):
- Arhivele Naționale ale României, Direcţia Judeţeană Sibiu
- Postal address:
- Arhivele Naționale ale României, Direcţia Judeţeană Sibiu, Strada Arhivelor nr. 3, cod 550164, jud. Sibiu, România
- Phone number:
- +40 269 208 519
- Web address:
- http://www.arhivelenationale.ro/index.php?jud=110
- Email:
- sibiu@arhivelenationale.ro
- Reference number:
- inventar 195
- Title:
- Magistrate of Sibiu: series of financial records
- Title (official language):
- Magistratul orașului și scaunului Sibiu: Seria actelor financiar-contabile
- Creator/accumulator:
- Magistrate of the Municipality and District (Stuhl) Sibiu
- Date(s):
- 1754/1877
- Language:
- German
- Extent:
- 246 registers
- Type of material:
- Textual material
- Physical condition:
- good
- Scope and content:
- This collection consists of registers of allodial accounts, both incomes and expenses. Allodial, in the context of Sibiu and the Saxon region in general, appears to denote lands and assets which were managed collectively, at least by members of the Saxon University, rather than being the property of individual feudal lords or noblemen, as was more typically the case in the Transylvanian counties. As such, these registers concern expense accounts pertaining to Sibiu as a whole as well as to the Seven Chairs administrative district administered by the Saxon University. The registers appear to record incomes and expenses arising from taxation, administrative expenses relating to the municipal and regional government and expenses for social and cultural programs such as assistance to needy residents and support for state theatres. These registers are closely related to similar expense and income registers kept by individual public officials, such as the Stadthann, which are listed on the separate inventory (210, Socoteli economice). Registers of municipal consular expenses and incomes are found in inventory 207 and customs incomes and expenses, in particular for the tollhouse at Turnu Roșu, can be found in inventory 197. As the collection is quite extensive it was not possible during the survey to get a comprehensive overview of the entire collection, but nonetheless some of the taxation registers do show evidence of Jewish taxpayers, see for example the register entitled Casierie de impozit nr. 152. This ledger divides heads of household into three broad categories: citizens (bürgers, freedmen (Libertinen), and tenants (Inquilinen)). Members of the local Jewish community, such as Markus and Mendel Klärmann and Simon Horovitz, do appear in this register, primarily in the Libertinen category, although interestingly Markus Klärmann appears both as a bürger and as a Libertine. The name of the head of household is accompanied by a house number and followed by columns enumerating the taxes which they are due to pay.
- Archival history:
- No information is provided as to when these papers were acquired by the National Archives.
- Access points: locations:
- Sibiu
- Transylvania
- Turnu Roșu
- Access points: persons/families:
- Horovitz, Simon
- Klärmann, Markus
- Klärmann, Mendel
- Subject terms:
- Taxation
- Yerusha Network member:
- Leo Baeck Institute
