Metadata: State office of tax collection of Baia Sprie
Collection
- Country:
- Romania
- Holding institution:
- Maramureş County division of the Romanian National Archives
- Holding institution (official language):
- Arhivele Naţionale. Direcţia judeţeană Maramureş
- Postal address:
- Bulevardul Bucureşti 26, Baia Mare 430052, judeţul Maramureş
- Phone number:
- 0262-437948
- Email:
- maramures.an@mai.gov.ro
- Reference number:
- Fond 83
- Title:
- State office of tax collection of Baia Sprie
- Title (official language):
- Percepţia de stat Baia Sprie
- Creator/accumulator:
- State office of tax collection of Baia Sprie
- Date(s):
- 1914/1951
- Language:
- Hungarian
- Romanian; Moldavian; Moldovan
- Extent:
- 72 registers
- Type of material:
- Textual material
- Physical condition:
- good
- Scope and content:
- This fonds comprises the registers of the state tax collection office of Baia Sprie from 1914 to 1951. It includes registers referring to different fiscal systems: the Austro-Hungarian system for 1914-1918, the Romanian for the interwar period, the reintroduced Hungarian system from 1940 to 1944, the reinstalled Romanian fiscal organisation for 1945-1948 and the Communist regime for 1949-1951. The registers are of different types: registers of annual taxes, registers for foreign citizen tax payers (1922-1926), registers of insolvent tax payers for the years 1936-1937, alphabetical indices for the registers of tax payers and a register of business turnover for the year 1949. A considerable number of tax-paying individuals and enterprises are of Jewish origin.
- Administrative/biographical history:
- This fonds reflects the evolution and changes that occurred in the taxation system in the first half of the 20th century, including establishing the tax amount, the properties and incomes taxed, distribution and collection of taxes, following up on individuals and firms which did not entirely or partly pay their annual taxes and the regulations for foreign citizens who had to pay taxes on their income or enterprises. The registers were established according to different legislations due to the fact that several political changes occurred in that period of time: the fall of the Austro-Hungarian Empire at the end of the First World War, the installation of the Romanian fiscal system in the interwar period, the reintroduction of the Hungarian regime between 1940 and 1944, the reinstallation of the Romanian system between 1945 and 1948 and finally the changes introduced by the Communist regime from 1949 to 1951.
- Access points: locations:
- Baia Sprie
- System of arrangement:
- The registers are arranged chronologically, with the tax payers in alphabetical order within.
- Finding aids:
- Inventory No. 261, held by the Maramureş County division of the Romanian National Archives.
- Yerusha Network member:
- Romanian Institute for the Research of National Minorities
- Author of the description:
- Anton Dörner (retired researcher), Ladislau Gyémánt (emeritus professor) 2018