Metadata: Sequester files
Collection
- Country:
- Belgium
- Holding institution:
- National Archives of Belgium 2 – Joseph Cuvelier Repository
- Holding institution (official language):
- Archives Générales du Royaume 2 – Dépôt Joseph Cuvelier
- Postal address:
- Hopstraat 26-28 / Rue du Houblon 26-28, 1000 Bruxelles
- Phone number:
- +32 (0)2 274 15 00
- Web address:
- http://www.arch.be/
- Email:
- agr_ar_2@arch.be
- Reference number:
- NAB2-Brussels-545-100
- Title:
- Sequester files
- Title (official language):
- Dossiers séquestres
- Creator/accumulator:
- FOD Financiën; SPF Finances
- Date(s):
- 1918/1925
- Language:
- French
- English
- German
- Extent:
- 11 linear metres
- Scope and content:
- This fonds mainly consists of files produced by lawyers; strictly speaking, the fonds is not composed of business archives. We note: correspondence of lawyers with functionaries of the Ministry of Finance, with creditors or the sequestered individuals; inventories of the assets of sequestered persons and businesses; overviews of the results of the sale of these assets; some of the bookkeeping records and businesses correspondence of the companies. We notably find files on Hirsch & Cie (nos. 126-128; dated 1918-1932).
- Administrative/biographical history:
- The Belgian government created the Ministry of Finance in 1831. As one of the five ministries at the time it was in charge of, notably, the new kingdom’s bookkeeping (budget, accounts, patrimonial accounting) and the execution of fiscal legislation. The Secretary-General was assisted by the General Secretariat, responsible for logistics, staff policy, accounting, the documentation and study service, the translation service, the automation service, the social service, etc. The ministry was also supported by a number of external services, advisory and executive commissions, and a number of public institutions. The Ministry of Finance was subdivided into ‘fiscal’ (among others Direct Taxes, Customs and Excise, Land Registration and Estates, Cadastre) and ‘non-fiscal’ (Treasury and Public Debt, Mint) departments. In the 1970s and 1990s the ministry underwent extensive reforms; new services were created and the tasks of some departments were redefined. The fiscal departments in particular were thoroughly reshaped. The formal creation of the FPS Finance dates back to 2002. Today, the FPS Finance has six general administrations (incl. Patrimonial Documentation, Treasury, Special Tax Inspection), five staff departments (incl. ICT, staff), eight departments of the Chairman (incl. the Central Legal Department) and three autonomous services (incl. Tax conciliation). (Several pages on http://financien.belgium.be/nl/; M. Preneel & J. Verhelst, “De FOD Financiën”, in P. van den Eeckhout & G. Vanthemsche (ed.), Bronnen voor de studie van het hedendaagse België 19e – 21e eeuw. Tweede herziene en uitgebreide uitgave. Brussel, Koninklijke Commissie voor Geschiedenis / Commission Royale d’Histoire, 2009, pp. 407-421.)
- Access points: persons/families:
- Balser
- Goldschmidt
- Hirsch, S.
- Meyer
- Finding aids:
- K. Carrein, F. Romano & C. Vancoppenolle, Fonds van sekwesterarchieven - Fonds des archives des séquestres XX : Inventaire collectif d’archives d’entreprises séquestrées après la première guerre mondiale – Verzamelinventaris van bedrijfsarchieven gesequestreerd na de Eerste Wereldoorlog, Bruxelles, ARA-AGR, 2006, pp. 219-226.
- Yerusha Network member:
- State Archives of Belgium