Skarbowość Rzeczypospolitej 1587 - 1648: projekty, ustawy, realizacja
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | Polish |
| Veröffentlicht: |
Warszawa
Wydawn. Sejmowe
2006
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Abstract |
| Beschreibung: | Zsfassung in engl. Sprache u.d.T.: The Republic's Treasury 1587 - 1648 |
| Beschreibung: | 437 S. graph. Darst. |
| ISBN: | 8370597653 9788370597658 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV022538384 | ||
| 003 | DE-604 | ||
| 005 | 20210303 | ||
| 007 | t | ||
| 008 | 070801s2006 d||| |||| 00||| pol d | ||
| 020 | |a 8370597653 |9 83-7059-765-3 | ||
| 020 | |a 9788370597658 |9 978-83-7059-765-8 | ||
| 035 | |a (OCoLC)123947373 | ||
| 035 | |a (DE-599)BVBBV022538384 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a pol | |
| 049 | |a DE-12 | ||
| 050 | 0 | |a HJ1213 | |
| 084 | |a 7,41 |2 ssgn | ||
| 100 | 1 | |a Filipczak-Kocur, Anna |d 1944- |e Verfasser |0 (DE-588)17154966X |4 aut | |
| 245 | 1 | 0 | |a Skarbowość Rzeczypospolitej 1587 - 1648 |b projekty, ustawy, realizacja |c Anna Filipczak-Kocur |
| 264 | 1 | |a Warszawa |b Wydawn. Sejmowe |c 2006 | |
| 300 | |a 437 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Zsfassung in engl. Sprache u.d.T.: The Republic's Treasury 1587 - 1648 | ||
| 648 | 4 | |a Geschichte 1600-1700 | |
| 648 | 4 | |a Geschichte 1500-1600 | |
| 648 | 7 | |a Geschichte 1587-1648 |2 gnd |9 rswk-swf | |
| 650 | 4 | |a Finanzwirtschaft | |
| 650 | 4 | |a Geschichte | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Finance, Public |z Lithuania |x History |y 16th century | |
| 650 | 4 | |a Finance, Public |z Lithuania |x History |y 17th century | |
| 650 | 4 | |a Finance, Public |z Poland |x History |y 16th century | |
| 650 | 4 | |a Finance, Public |z Poland |x History |y 17th century | |
| 650 | 4 | |a Taxation |z Lithuania |x History |y 16th century | |
| 650 | 4 | |a Taxation |z Lithuania |x History |y 17th century | |
| 650 | 4 | |a Taxation |z Poland |x History |y 16th century | |
| 650 | 4 | |a Taxation |z Poland |x History |y 17th century | |
| 650 | 0 | 7 | |a Finanzwirtschaft |0 (DE-588)4017214-4 |2 gnd |9 rswk-swf |
| 651 | 4 | |a Polen | |
| 651 | 7 | |a Polen |0 (DE-588)4046496-9 |2 gnd |9 rswk-swf | |
| 689 | 0 | 0 | |a Polen |0 (DE-588)4046496-9 |D g |
| 689 | 0 | 1 | |a Finanzwirtschaft |0 (DE-588)4017214-4 |D s |
| 689 | 0 | 2 | |a Geschichte 1587-1648 |A z |
| 689 | 0 | |5 DE-604 | |
| 856 | 4 | 2 | |m Digitalisierung BSBMuenchen |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015744870&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 856 | 4 | 2 | |m Digitalisierung BSB Muenchen |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015744870&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |3 Abstract |
| 940 | 1 | |n oe | |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-015744870 | ||
| 942 | 1 | 1 | |c 909 |e 22/bsb |f 09032 |g 438 |
Datensatz im Suchindex
| _version_ | 1804136650724343808 |
|---|---|
| adam_text | SPIS TREŚCI
Od
autorki
........................... 7
Część pierwsza
—
Korona
I. Stan badań, źródła
....................... 9
II.
Skarb kwarciany
........................ 14
1.
Organizacja czynności skarbowych
................ 14
2.
Źródła dochodów
...................... 16
3.
Ustanowienie drugiej kwarty
.................. 17
4.
Przeznaczenie kwarty
..................... 20
5.
Kontrola i sądownictwo
.................... 21
III. Skarb publiczny
........................ 23
1.
Podskarbiowie wielcy i ich urząd
................. 23
2.
Komisje i komisarze
..................... 34
3.
Terenowa administracja skarbowa
................. 35
4.
Trybunał Skarbowy Koronny
.................. 38
5.
Kompetencje skarbowe sejmu
.................. 42
IV.
Podatki uchwalane na sejmach i sejmikach
............... 47
1.
Łanowe i szos
....................... 47
2.
Podymne
......................... 53
3.
Czopowe
......................... 58
4.
Cła
........................... 62
5.
Pogłówne
......................... 65
6.
Donatywy
........................ 66
7.
Podatki z Prus Książęcych
................... 67
V.
Sytuacja finansowa
....................... 69
1.
Pierwsze lata rządów
(1587-1594) ................ 69
2.
Interwencja w księstwach naddunajskich i powstanie kozackie
(1595-1599) ... 87
3.
Wyprawa mołdawsko-wołoska i wojna inflancka
(1600-1611) ....... 94
4.
O Smoleńsk, Kreml i carską koronę
(1609-1619)............ 114
5.
Obrona przed Turcją
(1620-1625)................. 136
6.
Wojna pruska. Ostatnie lata panowania Zygmunta III
(1626-1632) ...... 148
7.
Wokół wojny smoleńskiej
(1633-1634) ............... 162
8.
O porty bałtyckiej szwedzką koronę
(1635-1636) ........... 175
9.
W walce z powstaniem kozackim
(1636-1638) ............ 184
10.
Obrona przed pogaństwem i plany wojny z półksiężycem
(1633-1648) .... 191
VI.
Osiągnięcia i zaniedbania
..................... 214
Część druga
—
Litwa
I. Stan badań, źródła
....................... 221
II.
Skarb publiczny
........................ 224
1.
Podskarbiowie wielcy i ich urząd
................. 224
2.
Komisje i komisarze
..................... 238
3.
Terenowe władze skarbowe
................... 239
4.
Trybunał Skarbowy Litewski
................... 240
5.
Kompetencje skarbowe konwokacji litewskich
............. 243
III. Próby utworzenia skarbu stałego
.................. 246
IV.
Podatki uchwalane na sejmach i sejmikach
............... 250
1.
Podejmowanie uchwał podatkowych
................ 250
2.
Łanowe
.......................... 251
3.
Czopowe
......................... 251
4.
Cła
........................... 255
5.
Pogłówne żydowskie
..................... 257
6.
Pogłówne tatarskie
...................... 258
7.
Donatywa kupiecka
...................... 259
8.
Kwarta
.......................... 259
9.
Struktura wpływów skarbowych
.................. 263
V.
Sytuacja finansowa
....................... 264
1.
Od koronacji do schyłku
XVI
w.
(1587-1599) ............. 264
2.
Wojna o Inflanty
(1600-1611) .................. 274
3.
Przeciwko Moskwie
(1609-1619) ................. 286
4.
Obrona przed Turcją i Szwecją
(1620-1629).
Ostatnie lata panowania Zygmunta III
(1630-1632) ........................ 301
5.
Jeszcze raz o Smoleńsk
(1633-1634) ................ 313
6.
Szwedzki problem
(1635) .................... 319
7.
Zachować pokój
(1636-1648) .................. 321
VI.
Rozwój czy stagnacja
...................... 330
Część trzecia
—
Skarb nadworny
I.
Stan badań, źródła
....................... 333
II.
Skarb nadworny w systemie organizacji skarbowej
............ 334
III. Ustawy z lat
1589
i
1590:
geneza, realizacja
.............. 344
IV.
Sytuacja finansowa Zygmunta III
.................. 363
V.
Sytuacja finansowa Władysława
IV
................. 382
Aneks
............................ 404
Bibliografía
........................... 411
Wykaz skrótów
......................... 421
Indeks nazwisk
......................... 423
Summary
........................... 430
Wykaz tabel i wykresów
...................... 435
THE REPUBLIC S TREASURY
1587-1648
Summary
The monograph is a synthesis of fiscal problems of both members of the Polish-Lithuanian
Commonwealth. It was based on historical sources kept in Polish, Ukrainian, Lithuanian and Russian
archives. The state finances were defined on the basis of the treasurers financial records presented to
Sejm.
The treasurers records were mainly
Sejm
bills or receipts the treasurers received. Both the
Sejm
bills and receipts were entered in the crown chancellery or
Metryka Koronna,
or in Lithuanian
chancellery or
Metryka Litewska.
The sources were completed with further information regarding
Sejm,
Sejmiki
(regional councils) and with private correspondence of people performing various state duties.
After the Lublin Union in
1569,
the Republic meant a commonwealth of two countries: Poland and
Lithuania, each of them keeping their own separate institutions and offices. Each of the two countries
had its own income and expenditure.
Actually, there were two Exchequers in each part of the Commonwealth, or to be exact two
separately managed purses for various groups of income and expenditure, described as the state
exchequer (usually called public) and the royal (court) exchequer.
At the beginning of
Sigismund
Ill s reign
(1587-1632)
the fiscal system was being reorganised,
which involved an evolution towards increasing, although not the definitive separation of the royal
and state treasuries. The income flowing to the state and the ruler were separated very clearly, but
the separation of administration and expenses was visible to a much lesser degree. This was regulated
by statutes in Lithuania (passed in
1589)
and Poland (passed in
1590).
Those acts set aside a portion
of the royal domain for the exclusive use of the monarch. These became known as economies
(ekonomie).
In the Polish-Lithuanian Commonwealth the domain was generally considered to be the state
property and not that of the king. It was generally believed that the income flowing from the domain
ought to be used for financing defence, the army, administration and the judicial system, but actually
it was not sufficient to satisfy any of these necessities. In Poland as well as in Lithuania, it served to
provide financing for the king and his court, and was also partially pledged as a collateral against
loans or leased against rather low rent. In Poland the domain was taxed by introducing a levy called
the
kwarta
(the quarter). This levy was used to cover the expenses associated with keeping permanent
military force on the south-eastern borders as a defence against Tartars. The introduction of the
kwarta
marked the establishment of a permanent treasury in Poland. Its income was only sufficient to pay
wages to
1500
to
2000
soldiers.
At that time there was no treasury as such in Lithuania, because the royal domain there was not
subject to the
kwarta
levy until
1632.
This was a price that had to be paid for the compromise reached
in order to establish the union of the two nations signed in Lublin in
1569.
Even in the 16th century the Commonwealth was not able to accomplish its political goals on
the basis of the income derived from the domain alone, however in the 17th century it became
almost impossible to do so. The state finances were mainly based on extraordinary taxes approved
430
by parliament for specific purposes and of limited duration. They were perceived as contributions
to the state.
The single Lithuanian Revenue Act introduced two direct taxes, i.e. a property (land) tax
łanowe
and a poll-tax levied on the members of the Jewish community. It also introduced two indirect forms
of taxation, i.e. customs duties and
czopowe,
an excise duty on alcoholic beverages. Direct taxes yielded
the exchequer
42.1
per cent of its total income, and the rest, i.e.
57.9
per cent was derived from
indirect taxation. This fiscal system existed in Lithuania during the whole period researched and
remained unchanged despite the fact that in Poland some changes with regard to excise duty levied
on alcohol took place in
1628.
In
1629
it started to be calculated on the value of drinks sold and not
on the quantity as was practised in Lithuania. In Poland the income derived from the excise duty rose
after this change by
135
per cent and was followed by a further increase derived from a new direct
tax introduced there instead of the land tax. This new hearth tax, the podymne yielded
74
per cent
more to the exchequer than the land tax it replaced. This means generally that the proportion between
direct and indirect taxes in the overall income of the treasury did not change significantly, with only
slight income in the proportion supplied by indirect taxation.
This fiscal system was approved more or less regularly and remained almost unchanged until
1613.
No more than a single tax-rate had been decreed per year until then. From
1613
onwards there
was a tendency to increase direct taxation rates, increasing its share in the treasury income as a whole.
This trend was clearly visible during the reign of Ladislas IV
(1632-1648).
In the years when the
property/land tax
(łanowe)
wasn t passed, indirect taxes became dominant, as was the case in
1638
and
1647.
The data concerning taxes in the period of
Sigismund
Ill s reign are incomplete and unclear.
It is not known, for example, what sort of income was described in documents as arrears
(zaległości).
The Lithuanian treasury never fully availed itself of the opportunities created by the introduction
of customs duties, used as tools of economic policy. Once only, in
1629,
were customs duties decreed
and levied on goods imported by the nobility, including grain and live-stock. Those duties were in
force only for two years. Customs duties in the Commonwealth had only a fiscal character. The
domination of direct taxation continued in Polish fiscal system into the second half of the 17th century.
The main tax burden was on the agrarian population; cities were taxed less heavily, and the nobility
remained exempt most of the time.
The overall income of the Polish and Lithuanian treasury during the period depended mainly on
political developments. Taxes were levied predominantly for financing the army, denominated in silver
coin
—
the
zloty.
The Polish
zloty
was at that time an accounting unit equal to
30
groszy.
In Stephen
Batory s reign
(1576-1586)
the monetary systems of Poland and Lithuania were fully unified. Under
Sigismund
III, the first signs of monetary crisis started to appear, which was principally due to the
monetary situation on the German market. Production of low-quality bullion coins of constantly
decreasing quality, with the face value exceeding the silver content increased in German lands at the
end of the 16th and the beginning of the 17th century. This resulted in the constant depreciation of
this type of coinage mirrored by an increase in the price of the silver thaler and the gold ducat. This
was followed by inflationary price increases of goods normally sold for small coin. Soldiers pay grew
significantly. Prices of
thalers
and ducats grew in Poland even more, which can be accounted for
simple differences in the silver content of Polish bullion coins (the
grosz)
and the thaler. The same
quantity of pure silver was worth more in the thaler than in low-grade small silver coins. This led to
a duality of prices for the same goods, depending if those were expressed in
thalers
or small
denominations. Prices expressed in
thalers
were falling, but those given in small silver coin were
rising. Attempts to withdraw foreign coins from circulation were not as successful as expected, so it
was decided that local coinage should be devalued. The silver content of small denominations was
lowered in order to achieve nominal as well as real parity with large silver coin
—
the thaler. These
measures were taken to stop the outflow of small local coinage containing more silver than its foreign
nominal equivalents and its progressive replacement by low-grade foreign small silver change flowing
into the Commonwealth.
Local currency was devalued several times between
1604
and
1621.
The silver content was
decreased by
41
per cent in the period
1614-1623.
Production of small silver change was stopped
altogether in
1627
when mints were closed. This situation continued for the next
23
years.
431
The expenditures of the Polish and Lithuanian treasury on the most important ventures were as
follows.
The war for Livonia cost Lithuania
1,420,716
zlotys
in
1600-1611.
It cost Poland
2,424,570
zlotys.
The Republic made a great financial effort to retain this province, but the results were in inverse
proportion to the money. The
Livonian
war used nearly all the revenues of the Lithuanian treasury
and a large part of Poland s revenues. Soldiers always received their pay late, as a result of which
military confederacies were set up nearly every other year. This was due to the legal-financial system.
Political decisions also had an impact during the last phase of the period. The war against Moscow,
launched without any financial preparations, pushed the question of Livonia into the background. The
long war for Livonia bore no fruits. In
1611
the Swedes, engaged in a war against Denmark, concluded
an armistice which held until
1618.
When the intervention in Moscow started in
1609,
the Polish
treasury ceased to participate in large expenses for the defence of Livonia.
The expedition against Moscow in
1609-1619
cost Lithuania
2,205,227
zlotys.
This is the sum
recorded by the treasury, but in fact, the war cost Lithuania much more. Soldiers were stationed on
royal estates; they robbed and destroyed all they could lay their hands on. The total cost of the war
cannot be put in concrete figures. This was the Republic s most expensive venture until the Prussian
war in
1626-1629.
The Lithuanian treasury also participated in expenses on defence against Turkey
after the Polish defeat at Cecora in
1620.
The money spent on the wars for Livonia was wasted,
for it did not ensure that the Commonwealth retained the province. The financing of the war
against Moscow made it possible to regain
Smoleńsk
and maintain peace, but only until the end of
Sigismund
Ill s reign. The last venture halted Turkish invasions for several score years, but did not
prevent Tartar incursions.
Lithuania s largest expenditure under Ladislas IV was caused by her participation in the
Smoleńsk
war in
1633-1634
(about
2,150,000
zlotys)
and preparations for the war against Sweden in
1635,
which cost about
800,000
zlotys.
In
1638
the Lithuanian treasury assigned
200,000
zlotys
to help the
Polish treasury during the Cossack uprising in the Ukraine and several hundred thousand
zlotys
for
the repayment of the king s debts. The sixty-year reign of the first two kings of the
Vasa
dynasty in
the Republic was of decisive importance for the taxation system and state finances. This was a period
when the direction of the Polish taxation system s development was stabilised until at least
1717,
when the dumb
Sejm
adopted laws which consolidated the system. But the laws brought the system
to a standstill; they led to the reduction of the strength of the army and in consequence had a negative
effect on the political history of the state.
The reforms envisaged in the programme known as „execution of the laws and revindication of
property were started in Poland in the late 16th century and carried out until the middle of the 17th
century; but they were implemented too slowly to produce the expected results. Lithuania carried out
only some of the reforms, despite the attempts made at the beginning of
Sigismund
Ill s reign to
induce Lithuanians to adopt the entire programme. Endeavours were also made to prevent the
distribution of royal demesnes, but this did not prevent them from being leased at a low rent. The
process of separating the royal from the public treasury, in accordance with the law of
1589,
led to
the separation of the king s maintenance estates from other royal estates which in time began to be
called the estates of the Republic. This was a result of common practice, not of legislation, and was
a consequence of the different functions performed by the two categories of state property. In Poland
the nobility was demanding even more strongly that the proceeds from the Republic estates should
replenish the public exchequer; in the Grand Duchy of Lithuania these estates benefited mainly
magnates leaseholders. The quarter tax was of only symbolic importance in Lithuania until the end
of Ladislas IV s reign. In the 17th century the Polish-Lithuanian Republic did not change from
a
Domänestaat
into a Steurstaat, to use the terms applied by J. Schumpeter to German countries. Under
Ladislas IV Lithuanian finances were in a state of stagnation, if not regression. The king found it
increasingly difficult to gain the Lithuanian representatives consent to new taxes. There were no
permanent taxes either in Poland or in Lithuania, if you ignore the Jewish poll-tax, which was of little
importance for the treasury. Since there was no obligation to pay taxes for the benefit of the state,
the taxes that existed were paid intermittently for a specified purpose. The Polish-Lithuanian Republic
did not become a fiscal state in the early 17th century, nor did it become one in the next few decades.
432
The treasury did not have a systematic credit policy; it raised loans when it urgently needed
money. In most cases money was needed for overdue payments to the army. Cases when a private
person covered state expenses and got a refund later were rare. Sometimes the king granted a loan.
Sometimes money was lent on security, crown jewels being deposited with Jews or with large towns.
These operations were not real credit transactions; they were effected because the treasury was insolvent.
No systematic records of debts were kept during the period under review. Debts were recorded when
they were repaid. Sometimes a specification of the exchequer s debts to various creditors was presented
to
Sejm
and the dietines with a view to inducing parliament to approve taxes which would allow the
treasury to repay its debts. But as a rule these specifications were incomplete. The state did not always
use money to meet its obligations; sometimes it leased out landed estates at a low rent. Since the
revenue was intermittent and depended on the consent of the Estates, there was no possibility of turning
the Republic into a modern state as far as taxation was concerned.
Ladislas IV was seen as not so good a manager as
Sigismund
III, which, however, is not
tantamount to his being extravagant. His possibilities were considerably limited by the contemporary
legislation and by the resources of the Royal demesne assigned for his maintenance. During the
interregnum the treasury of Lithuania was in a better financial condition, as it was not encumbered
with debts, unlike the Crown treasury. The king s income in the first years of his reign did not
increase; on the contrary, following a resolution that the
kwarta
(a tax for the maintenance of
a regular army) for the artillery be paid from the royal Crown and Lithuanian domains, including
the Crown
dobra stołowe
—
the Royal estates the income from which went directly to the monarch
for the maintenance of himself and his household (the Lithuanian
dobra stołowe
were not bur¬
dened)
—
it may even have decreased. Three parts of the income from the other royal domains were
still a theory and not hard cash. Furthermore,
Sigismund
III had relinquished his income from the
mint, which Ladislas had to respect. All calculations of the revenues of the royal treasury after
Sigismund
Ill s death contain information about the amount of hvarta paid and about jurgielts, or
salaries, paid to various high-ranking officials. Historians accepted this gross sum as a net amount,
thus creating a myth of Ladislas extravagance. In fact, he received
46-61%
of the income ascribed
to him. Following his coronation, he received the first income from the domain as late as June
1633.
In
1637
Ladislas IV s income from the private estate, which five years earlier had been estimated
at
590,000
zlotys,
was half that sum. In
1638,
the Crown Treasurer
Jan Mikołaj Daniłowicz
described
the Royal
dobra stołowe
as bringing in a very low income. In addition, he complained that there
was nobody from whom he could borrow the money.
Mikołaj
Tryzna,
Treasurer of Lithuania; had
to face similar problems. It was not until the 1640s that the royal income was augmented. This was
the effect of the acts passed by the
Sejm,
concerning the
dobra stołowe.
The acts forbade the
encumbrance of these estates by salaries.
The expenditure on the maintenance of the king and his court rose when the monarch stayed
outside the capital. Ladislas IV, from his coronation to the truce at
Sztumska Wieś
(Stumsdorf) in
1635,
was usually on the move. His modest income could provide, and that not always, for such needs
as expenditure in the
dobra stołowe,
the maintenance of the royal court, that is, the food for the people
and animals, clothing, salaries for the clerks, and to a minimum degree the costs of state diplomacy.
Neither of the
Vasas
on the Polish throne had his own property; therefore, all costs of official
entertainment resulting from the fact of being a king, husband, father, patron, founder, and politician,
required additional income. The Polish Commonwealth did not provide any funds for its monarchs to
pursue politics, this being even forbidden by law. Nevertheless, Ladislas tried to carry it out in the
only possible way, that is, on credit, in the hope that in the future he would bring the estates round
to his plans which they would agree to finance. This seems to have been the main reason for the
establishment of an opinion about Ladislas as an extravagant monarch.
Ladislas started his reign with debts of three kinds: those left by his father, his own debts, and
those contracted by him for the funeral of his parents and for his own coronation. Others followed
later on. According to a list of
1643,
when the
Sejm
voted taxes for settling the king s debts, their
structure is as follows. Public debts constitute
43.7%.
These include expenditure on the fleet, on the
funeral of the royal couple, and on the bodyguard and couriers. Therefore, only
56.3%
may be regarded
as Ladislas private debts. During a period of
10
years they amounted to
2,503,628
zlotys.
Thus on
433
average he lacked about
250,000
zlotys
a year for his personal needs. As early as
1632
a deficit
resulting from too low an income was estimated at
170,000
zlotys.
Consequently, the income from
the
dobra stołowe
did not suffice to meet even the basic needs of the monarch and his court.
Ladislas was munificent rather than extravagant. He spent more on others than on himself. The
Commonwealth did not provide an adequate income for the royal munificence which, however, was
expected and demanded. The king s generosity was in some measure a necessity, especially in an
elective monarchy, and money was always and is still a method of government.
|
| adam_txt |
SPIS TREŚCI
Od
autorki
. 7
Część pierwsza
—
Korona
I. Stan badań, źródła
. 9
II.
Skarb kwarciany
. 14
1.
Organizacja czynności skarbowych
. 14
2.
Źródła dochodów
. 16
3.
Ustanowienie drugiej kwarty
. 17
4.
Przeznaczenie kwarty
. 20
5.
Kontrola i sądownictwo
. 21
III. Skarb publiczny
. 23
1.
Podskarbiowie wielcy i ich urząd
. 23
2.
Komisje i komisarze
. 34
3.
Terenowa administracja skarbowa
. 35
4.
Trybunał Skarbowy Koronny
. 38
5.
Kompetencje skarbowe sejmu
. 42
IV.
Podatki uchwalane na sejmach i sejmikach
. 47
1.
Łanowe i szos
. 47
2.
Podymne
. 53
3.
Czopowe
. 58
4.
Cła
. 62
5.
Pogłówne
. 65
6.
Donatywy
. 66
7.
Podatki z Prus Książęcych
. 67
V.
Sytuacja finansowa
. 69
1.
Pierwsze lata rządów
(1587-1594) . 69
2.
Interwencja w księstwach naddunajskich i powstanie kozackie
(1595-1599) . 87
3.
Wyprawa mołdawsko-wołoska i wojna inflancka
(1600-1611) . 94
4.
O Smoleńsk, Kreml i carską koronę
(1609-1619). 114
5.
Obrona przed Turcją
(1620-1625). 136
6.
Wojna pruska. Ostatnie lata panowania Zygmunta III
(1626-1632) . 148
7.
Wokół wojny smoleńskiej
(1633-1634) . 162
8.
O porty bałtyckiej szwedzką koronę
(1635-1636) . 175
9.
W walce z powstaniem kozackim
(1636-1638) . 184
10.
Obrona przed pogaństwem i plany wojny z półksiężycem
(1633-1648) . 191
VI.
Osiągnięcia i zaniedbania
. 214
Część druga
—
Litwa
I. Stan badań, źródła
. 221
II.
Skarb publiczny
. 224
1.
Podskarbiowie wielcy i ich urząd
. 224
2.
Komisje i komisarze
. 238
3.
Terenowe władze skarbowe
. 239
4.
Trybunał Skarbowy Litewski
. 240
5.
Kompetencje skarbowe konwokacji litewskich
. 243
III. Próby utworzenia skarbu stałego
. 246
IV.
Podatki uchwalane na sejmach i sejmikach
. 250
1.
Podejmowanie uchwał podatkowych
. 250
2.
Łanowe
. 251
3.
Czopowe
. 251
4.
Cła
. 255
5.
Pogłówne żydowskie
. 257
6.
Pogłówne tatarskie
. 258
7.
Donatywa kupiecka
. 259
8.
Kwarta
. 259
9.
Struktura wpływów skarbowych
. 263
V.
Sytuacja finansowa
. 264
1.
Od koronacji do schyłku
XVI
w.
(1587-1599) . 264
2.
Wojna o Inflanty
(1600-1611) . 274
3.
Przeciwko Moskwie
(1609-1619) . 286
4.
Obrona przed Turcją i Szwecją
(1620-1629).
Ostatnie lata panowania Zygmunta III
(1630-1632) . 301
5.
Jeszcze raz o Smoleńsk
(1633-1634) . 313
6.
Szwedzki problem
(1635) . 319
7.
Zachować pokój
(1636-1648) . 321
VI.
Rozwój czy stagnacja
. 330
Część trzecia
—
Skarb nadworny
I.
Stan badań, źródła
. 333
II.
Skarb nadworny w systemie organizacji skarbowej
. 334
III. Ustawy z lat
1589
i
1590:
geneza, realizacja
. 344
IV.
Sytuacja finansowa Zygmunta III
. 363
V.
Sytuacja finansowa Władysława
IV
. 382
Aneks
. 404
Bibliografía
. 411
Wykaz skrótów
. 421
Indeks nazwisk
. 423
Summary
. 430
Wykaz tabel i wykresów
. 435
THE REPUBLIC'S TREASURY
1587-1648
Summary
The monograph is a synthesis of fiscal problems of both members of the Polish-Lithuanian
Commonwealth. It was based on historical sources kept in Polish, Ukrainian, Lithuanian and Russian
archives. The state finances were defined on the basis of the treasurers' financial records presented to
Sejm.
The treasurers' records were mainly
Sejm
bills or receipts the treasurers received. Both the
Sejm
bills and receipts were entered in the crown chancellery or
Metryka Koronna,
or in Lithuanian
chancellery or
Metryka Litewska.
The sources were completed with further information regarding
Sejm,
Sejmiki
(regional councils) and with private correspondence of people performing various state duties.
After the Lublin Union in
1569,
the Republic meant a commonwealth of two countries: Poland and
Lithuania, each of them keeping their own separate institutions and offices. Each of the two countries
had its own income and expenditure.
Actually, there were two Exchequers in each part of the Commonwealth, or to be exact two
separately managed purses for various groups of income and expenditure, described as the state
exchequer (usually called public) and the royal (court) exchequer.
At the beginning of
Sigismund
Ill's reign
(1587-1632)
the fiscal system was being reorganised,
which involved an evolution towards increasing, although not the definitive separation of the royal
and state treasuries. The income flowing to the state and the ruler were separated very clearly, but
the separation of administration and expenses was visible to a much lesser degree. This was regulated
by statutes in Lithuania (passed in
1589)
and Poland (passed in
1590).
Those acts set aside a portion
of the royal domain for the exclusive use of the monarch. These became known as economies
(ekonomie).
In the Polish-Lithuanian Commonwealth the domain was generally considered to be the state
property and not that of the king. It was generally believed that the income flowing from the domain
ought to be used for financing defence, the army, administration and the judicial system, but actually
it was not sufficient to satisfy any of these necessities. In Poland as well as in Lithuania, it served to
provide financing for the king and his court, and was also partially pledged as a collateral against
loans or leased against rather low rent. In Poland the domain was taxed by introducing a levy called
the
kwarta
(the quarter). This levy was used to cover the expenses associated with keeping permanent
military force on the south-eastern borders as a defence against Tartars. The introduction of the
kwarta
marked the establishment of a permanent treasury in Poland. Its income was only sufficient to pay
wages to
1500
to
2000
soldiers.
At that time there was no treasury as such in Lithuania, because the royal domain there was not
subject to the
kwarta
levy until
1632.
This was a price that had to be paid for the compromise reached
in order to establish the union of the two nations signed in Lublin in
1569.
Even in the 16th century the Commonwealth was not able to accomplish its political goals on
the basis of the income derived from the domain alone, however in the 17th century it became
almost impossible to do so. The state finances were mainly based on extraordinary taxes approved
430
by parliament for specific purposes and of limited duration. They were perceived as contributions
to the state.
The single Lithuanian Revenue Act introduced two direct taxes, i.e. a property (land) tax
łanowe
and a poll-tax levied on the members of the Jewish community. It also introduced two indirect forms
of taxation, i.e. customs duties and
czopowe,
an excise duty on alcoholic beverages. Direct taxes yielded
the exchequer
42.1
per cent of its total income, and the rest, i.e.
57.9
per cent was derived from
indirect taxation. This fiscal system existed in Lithuania during the whole period researched and
remained unchanged despite the fact that in Poland some changes with regard to excise duty levied
on alcohol took place in
1628.
In
1629
it started to be calculated on the value of drinks sold and not
on the quantity as was practised in Lithuania. In Poland the income derived from the excise duty rose
after this change by
135
per cent and was followed by a further increase derived from a new direct
tax introduced there instead of the land tax. This new hearth tax, the podymne yielded
74
per cent
more to the exchequer than the land tax it replaced. This means generally that the proportion between
direct and indirect taxes in the overall income of the treasury did not change significantly, with only
slight income in the proportion supplied by indirect taxation.
This fiscal system was approved more or less regularly and remained almost unchanged until
1613.
No more than a single tax-rate had been decreed per year until then. From
1613
onwards there
was a tendency to increase direct taxation rates, increasing its share in the treasury income as a whole.
This trend was clearly visible during the reign of Ladislas IV
(1632-1648).
In the years when the
property/land tax
(łanowe)
wasn't passed, indirect taxes became dominant, as was the case in
1638
and
1647.
The data concerning taxes in the period of
Sigismund
Ill's reign are incomplete and unclear.
It is not known, for example, what sort of income was described in documents as arrears
(zaległości).
The Lithuanian treasury never fully availed itself of the opportunities created by the introduction
of customs duties, used as tools of economic policy. Once only, in
1629,
were customs duties decreed
and levied on goods imported by the nobility, including grain and live-stock. Those duties were in
force only for two years. Customs duties in the Commonwealth had only a fiscal character. The
domination of direct taxation continued in Polish fiscal system into the second half of the 17th century.
The main tax burden was on the agrarian population; cities were taxed less heavily, and the nobility
remained exempt most of the time.
The overall income of the Polish and Lithuanian treasury during the period depended mainly on
political developments. Taxes were levied predominantly for financing the army, denominated in silver
coin
—
the
zloty.
The Polish
zloty
was at that time an accounting unit equal to
30
groszy.
In Stephen
Batory's reign
(1576-1586)
the monetary systems of Poland and Lithuania were fully unified. Under
Sigismund
III, the first signs of monetary crisis started to appear, which was principally due to the
monetary situation on the German market. Production of low-quality bullion coins of constantly
decreasing quality, with the face value exceeding the silver content increased in German lands at the
end of the 16th and the beginning of the 17th century. This resulted in the constant depreciation of
this type of coinage mirrored by an increase in the price of the silver thaler and the gold ducat. This
was followed by inflationary price increases of goods normally sold for small coin. Soldiers' pay grew
significantly. Prices of
thalers
and ducats grew in Poland even more, which can be accounted for
simple differences in the silver content of Polish bullion coins (the
grosz)
and the thaler. The same
quantity of pure silver was worth more in the thaler than in low-grade small silver coins. This led to
a duality of prices for the same goods, depending if those were expressed in
thalers
or small
denominations. Prices expressed in
thalers
were falling, but those given in small silver coin were
rising. Attempts to withdraw foreign coins from circulation were not as successful as expected, so it
was decided that local coinage should be devalued. The silver content of small denominations was
lowered in order to achieve nominal as well as real parity with large silver coin
—
the thaler. These
measures were taken to stop the outflow of small local coinage containing more silver than its foreign
nominal equivalents and its progressive replacement by low-grade foreign small silver change flowing
into the Commonwealth.
Local currency was devalued several times between
1604
and
1621.
The silver content was
decreased by
41
per cent in the period
1614-1623.
Production of small silver change was stopped
altogether in
1627
when mints were closed. This situation continued for the next
23
years.
431
The expenditures of the Polish and Lithuanian treasury on the most important ventures were as
follows.
The war for Livonia cost Lithuania
1,420,716
zlotys
in
1600-1611.
It cost Poland
2,424,570
zlotys.
The Republic made a great financial effort to retain this province, but the results were in inverse
proportion to the money. The
Livonian
war used nearly all the revenues of the Lithuanian treasury
and a large part of Poland's revenues. Soldiers always received their pay late, as a result of which
military confederacies were set up nearly every other year. This was due to the legal-financial system.
Political decisions also had an impact during the last phase of the period. The war against Moscow,
launched without any financial preparations, pushed the question of Livonia into the background. The
long war for Livonia bore no fruits. In
1611
the Swedes, engaged in a war against Denmark, concluded
an armistice which held until
1618.
When the intervention in Moscow started in
1609,
the Polish
treasury ceased to participate in large expenses for the defence of Livonia.
The expedition against Moscow in
1609-1619
cost Lithuania
2,205,227
zlotys.
This is the sum
recorded by the treasury, but in fact, the war cost Lithuania much more. Soldiers were stationed on
royal estates; they robbed and destroyed all they could lay their hands on. The total cost of the war
cannot be put in concrete figures. This was the Republic's most expensive venture until the Prussian
war in
1626-1629.
The Lithuanian treasury also participated in expenses on defence against Turkey
after the Polish defeat at Cecora in
1620.
The money spent on the wars for Livonia was wasted,
for it did not ensure that the Commonwealth retained the province. The financing of the war
against Moscow made it possible to regain
Smoleńsk
and maintain peace, but only until the end of
Sigismund
Ill's reign. The last venture halted Turkish invasions for several score years, but did not
prevent Tartar incursions.
Lithuania's largest expenditure under Ladislas IV was caused by her participation in the
Smoleńsk
war in
1633-1634
(about
2,150,000
zlotys)
and preparations for the war against Sweden in
1635,
which cost about
800,000
zlotys.
In
1638
the Lithuanian treasury assigned
200,000
zlotys
to help the
Polish treasury during the Cossack uprising in the Ukraine and several hundred thousand
zlotys
for
the repayment of the king's debts. The sixty-year reign of the first two kings of the
Vasa
dynasty in
the Republic was of decisive importance for the taxation system and state finances. This was a period
when the direction of the Polish taxation system's development was stabilised until at least
1717,
when the dumb
Sejm
adopted laws which consolidated the system. But the laws brought the system
to a standstill; they led to the reduction of the strength of the army and in consequence had a negative
effect on the political history of the state.
The reforms envisaged in the programme known as „execution of the laws and revindication of
property" were started in Poland in the late 16th century and carried out until the middle of the 17th
century; but they were implemented too slowly to produce the expected results. Lithuania carried out
only some of the reforms, despite the attempts made at the beginning of
Sigismund
Ill's reign to
induce Lithuanians to adopt the entire programme. Endeavours were also made to prevent the
distribution of royal demesnes, but this did not prevent them from being leased at a low rent. The
process of separating the royal from the public treasury, in accordance with the law of
1589,
led to
the separation of the king's maintenance estates from other royal estates which in time began to be
called the estates of the Republic. This was a result of common practice, not of legislation, and was
a consequence of the different functions performed by the two categories of state property. In Poland
the nobility was demanding even more strongly that the proceeds from the Republic estates should
replenish the public exchequer; in the Grand Duchy of Lithuania these estates benefited mainly
magnates' leaseholders. The quarter tax was of only symbolic importance in Lithuania until the end
of Ladislas IV's reign. In the 17th century the Polish-Lithuanian Republic did not change from
a
Domänestaat
into a Steurstaat, to use the terms applied by J. Schumpeter to German countries. Under
Ladislas IV Lithuanian finances were in a state of stagnation, if not regression. The king found it
increasingly difficult to gain the Lithuanian representatives' consent to new taxes. There were no
permanent taxes either in Poland or in Lithuania, if you ignore the Jewish poll-tax, which was of little
importance for the treasury. Since there was no obligation to pay taxes for the benefit of the state,
the taxes that existed were paid intermittently for a specified purpose. The Polish-Lithuanian Republic
did not become a fiscal state in the early 17th century, nor did it become one in the next few decades.
432
The treasury did not have a systematic credit policy; it raised loans when it urgently needed
money. In most cases money was needed for overdue payments to the army. Cases when a private
person covered state expenses and got a refund later were rare. Sometimes the king granted a loan.
Sometimes money was lent on security, crown jewels being deposited with Jews or with large towns.
These operations were not real credit transactions; they were effected because the treasury was insolvent.
No systematic records of debts were kept during the period under review. Debts were recorded when
they were repaid. Sometimes a specification of the exchequer's debts to various creditors was presented
to
Sejm
and the dietines with a view to inducing parliament to approve taxes which would allow the
treasury to repay its debts. But as a rule these specifications were incomplete. The state did not always
use money to meet its obligations; sometimes it leased out landed estates at a low rent. Since the
revenue was intermittent and depended on the consent of the Estates, there was no possibility of turning
the Republic into a modern state as far as taxation was concerned.
Ladislas IV was seen as not so good a manager as
Sigismund
III, which, however, is not
tantamount to his being extravagant. His possibilities were considerably limited by the contemporary
legislation and by the resources of the Royal demesne assigned for his maintenance. During the
interregnum the treasury of Lithuania was in a better financial condition, as it was not encumbered
with debts, unlike the Crown treasury. The king's income in the first years of his reign did not
increase; on the contrary, following a resolution that the
kwarta
(a tax for the maintenance of
a regular army) for the artillery be paid from the royal Crown and Lithuanian domains, including
the Crown
dobra stołowe
—
the Royal estates the income from which went directly to the monarch
for the maintenance of himself and his household (the Lithuanian
dobra stołowe
were not bur¬
dened)
—
it may even have decreased. Three parts of the income from the other royal domains were
still a theory and not hard cash. Furthermore,
Sigismund
III had relinquished his income from the
mint, which Ladislas had to respect. All calculations of the revenues of the royal treasury after
Sigismund
Ill's death contain information about the amount of hvarta paid and about jurgielts, or
salaries, paid to various high-ranking officials. Historians accepted this gross sum as a net amount,
thus creating a myth of Ladislas' extravagance. In fact, he received
46-61%
of the income ascribed
to him. Following his coronation, he received the first income from the domain as late as June
1633.
In
1637
Ladislas IV's income from the private estate, which five years earlier had been estimated
at
590,000
zlotys,
was half that sum. In
1638,
the Crown Treasurer
Jan Mikołaj Daniłowicz
described
the Royal
dobra stołowe
as bringing in a very low income. In addition, he complained that there
was nobody from whom he could borrow the money.
Mikołaj
Tryzna,
Treasurer of Lithuania; had
to face similar problems. It was not until the 1640s that the royal income was augmented. This was
the effect of the acts passed by the
Sejm,
concerning the
dobra stołowe.
The acts forbade the
encumbrance of these estates by salaries.
The expenditure on the maintenance of the king and his court rose when the monarch stayed
outside the capital. Ladislas IV, from his coronation to the truce at
Sztumska Wieś
(Stumsdorf) in
1635,
was usually on the move. His modest income could provide, and that not always, for such needs
as expenditure in the
dobra stołowe,
the maintenance of the royal court, that is, the food for the people
and animals, clothing, salaries for the clerks, and to a minimum degree the costs of state diplomacy.
Neither of the
Vasas
on the Polish throne had his own property; therefore, all costs of official
entertainment resulting from the fact of being a king, husband, father, patron, founder, and politician,
required additional income. The Polish Commonwealth did not provide any funds for its monarchs to
pursue politics, this being even forbidden by law. Nevertheless, Ladislas tried to carry it out in the
only possible way, that is, on credit, in the hope that in the future he would bring the estates round
to his plans which they would agree to finance. This seems to have been the main reason for the
establishment of an opinion about Ladislas as an extravagant monarch.
Ladislas started his reign with debts of three kinds: those left by his father, his own debts, and
those contracted by him for the funeral of his parents and for his own coronation. Others followed
later on. According to a list of
1643,
when the
Sejm
voted taxes for settling the king's debts, their
structure is as follows. Public debts constitute
43.7%.
These include expenditure on the fleet, on the
funeral of the royal couple, and on the bodyguard and couriers. Therefore, only
56.3%
may be regarded
as Ladislas' private debts. During a period of
10
years they amounted to
2,503,628
zlotys.
Thus on
433
average he lacked about
250,000
zlotys
a year for his personal needs. As early as
1632
a deficit
resulting from too low an income was estimated at
170,000
zlotys.
Consequently, the income from
the
dobra stołowe
did not suffice to meet even the basic needs of the monarch and his court.
Ladislas was munificent rather than extravagant. He spent more on others than on himself. The
Commonwealth did not provide an adequate income for the royal munificence which, however, was
expected and demanded. The king's generosity was in some measure a necessity, especially in an
elective monarchy, and money was always and is still a method of government. |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Filipczak-Kocur, Anna 1944- |
| author_GND | (DE-588)17154966X |
| author_facet | Filipczak-Kocur, Anna 1944- |
| author_role | aut |
| author_sort | Filipczak-Kocur, Anna 1944- |
| author_variant | a f k afk |
| building | Verbundindex |
| bvnumber | BV022538384 |
| callnumber-first | H - Social Science |
| callnumber-label | HJ1213 |
| callnumber-raw | HJ1213 |
| callnumber-search | HJ1213 |
| callnumber-sort | HJ 41213 |
| callnumber-subject | HJ - Public Finance |
| ctrlnum | (OCoLC)123947373 (DE-599)BVBBV022538384 |
| era | Geschichte 1600-1700 Geschichte 1500-1600 Geschichte 1587-1648 gnd |
| era_facet | Geschichte 1600-1700 Geschichte 1500-1600 Geschichte 1587-1648 |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02524nam a2200601 c 4500</leader><controlfield tag="001">BV022538384</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20210303 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">070801s2006 d||| |||| 00||| pol d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">8370597653</subfield><subfield code="9">83-7059-765-3</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9788370597658</subfield><subfield code="9">978-83-7059-765-8</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)123947373</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV022538384</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">pol</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HJ1213</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">7,41</subfield><subfield code="2">ssgn</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Filipczak-Kocur, Anna</subfield><subfield code="d">1944-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)17154966X</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Skarbowość Rzeczypospolitej 1587 - 1648</subfield><subfield code="b">projekty, ustawy, realizacja</subfield><subfield code="c">Anna Filipczak-Kocur</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Warszawa</subfield><subfield code="b">Wydawn. Sejmowe</subfield><subfield code="c">2006</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">437 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Zsfassung in engl. Sprache u.d.T.: The Republic's Treasury 1587 - 1648</subfield></datafield><datafield tag="648" ind1=" " ind2="4"><subfield code="a">Geschichte 1600-1700</subfield></datafield><datafield tag="648" ind1=" " ind2="4"><subfield code="a">Geschichte 1500-1600</subfield></datafield><datafield tag="648" ind1=" " ind2="7"><subfield code="a">Geschichte 1587-1648</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finanzwirtschaft</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Geschichte</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Steuer</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance, Public</subfield><subfield code="z">Lithuania</subfield><subfield code="x">History</subfield><subfield code="y">16th century</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance, Public</subfield><subfield code="z">Lithuania</subfield><subfield code="x">History</subfield><subfield code="y">17th century</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance, Public</subfield><subfield code="z">Poland</subfield><subfield code="x">History</subfield><subfield code="y">16th century</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance, Public</subfield><subfield code="z">Poland</subfield><subfield code="x">History</subfield><subfield code="y">17th century</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield><subfield code="z">Lithuania</subfield><subfield code="x">History</subfield><subfield code="y">16th century</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield><subfield code="z">Lithuania</subfield><subfield code="x">History</subfield><subfield code="y">17th century</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield><subfield code="z">Poland</subfield><subfield code="x">History</subfield><subfield code="y">16th century</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield><subfield code="z">Poland</subfield><subfield code="x">History</subfield><subfield code="y">17th century</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Finanzwirtschaft</subfield><subfield code="0">(DE-588)4017214-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">Polen</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Polen</subfield><subfield code="0">(DE-588)4046496-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Polen</subfield><subfield code="0">(DE-588)4046496-9</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Finanzwirtschaft</subfield><subfield code="0">(DE-588)4017214-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Geschichte 1587-1648</subfield><subfield code="A">z</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung BSBMuenchen</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015744870&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung BSB Muenchen</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015744870&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Abstract</subfield></datafield><datafield tag="940" ind1="1" ind2=" "><subfield code="n">oe</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-015744870</subfield></datafield><datafield tag="942" ind1="1" ind2="1"><subfield code="c">909</subfield><subfield code="e">22/bsb</subfield><subfield code="f">09032</subfield><subfield code="g">438</subfield></datafield></record></collection> |
| geographic | Polen Polen (DE-588)4046496-9 gnd |
| geographic_facet | Polen |
| id | DE-604.BV022538384 |
| illustrated | Illustrated |
| index_date | 2024-07-02T18:09:19Z |
| indexdate | 2024-07-09T20:59:47Z |
| institution | BVB |
| isbn | 8370597653 9788370597658 |
| language | Polish |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015744870 |
| oclc_num | 123947373 |
| open_access_boolean | |
| owner | DE-12 |
| owner_facet | DE-12 |
| physical | 437 S. graph. Darst. |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Wydawn. Sejmowe |
| record_format | marc |
| spelling | Filipczak-Kocur, Anna 1944- Verfasser (DE-588)17154966X aut Skarbowość Rzeczypospolitej 1587 - 1648 projekty, ustawy, realizacja Anna Filipczak-Kocur Warszawa Wydawn. Sejmowe 2006 437 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Zsfassung in engl. Sprache u.d.T.: The Republic's Treasury 1587 - 1648 Geschichte 1600-1700 Geschichte 1500-1600 Geschichte 1587-1648 gnd rswk-swf Finanzwirtschaft Geschichte Steuer Finance, Public Lithuania History 16th century Finance, Public Lithuania History 17th century Finance, Public Poland History 16th century Finance, Public Poland History 17th century Taxation Lithuania History 16th century Taxation Lithuania History 17th century Taxation Poland History 16th century Taxation Poland History 17th century Finanzwirtschaft (DE-588)4017214-4 gnd rswk-swf Polen Polen (DE-588)4046496-9 gnd rswk-swf Polen (DE-588)4046496-9 g Finanzwirtschaft (DE-588)4017214-4 s Geschichte 1587-1648 z DE-604 Digitalisierung BSBMuenchen application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015744870&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung BSB Muenchen application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015744870&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Abstract |
| spellingShingle | Filipczak-Kocur, Anna 1944- Skarbowość Rzeczypospolitej 1587 - 1648 projekty, ustawy, realizacja Finanzwirtschaft Geschichte Steuer Finance, Public Lithuania History 16th century Finance, Public Lithuania History 17th century Finance, Public Poland History 16th century Finance, Public Poland History 17th century Taxation Lithuania History 16th century Taxation Lithuania History 17th century Taxation Poland History 16th century Taxation Poland History 17th century Finanzwirtschaft (DE-588)4017214-4 gnd |
| subject_GND | (DE-588)4017214-4 (DE-588)4046496-9 |
| title | Skarbowość Rzeczypospolitej 1587 - 1648 projekty, ustawy, realizacja |
| title_auth | Skarbowość Rzeczypospolitej 1587 - 1648 projekty, ustawy, realizacja |
| title_exact_search | Skarbowość Rzeczypospolitej 1587 - 1648 projekty, ustawy, realizacja |
| title_exact_search_txtP | Skarbowość Rzeczypospolitej 1587 - 1648 projekty, ustawy, realizacja |
| title_full | Skarbowość Rzeczypospolitej 1587 - 1648 projekty, ustawy, realizacja Anna Filipczak-Kocur |
| title_fullStr | Skarbowość Rzeczypospolitej 1587 - 1648 projekty, ustawy, realizacja Anna Filipczak-Kocur |
| title_full_unstemmed | Skarbowość Rzeczypospolitej 1587 - 1648 projekty, ustawy, realizacja Anna Filipczak-Kocur |
| title_short | Skarbowość Rzeczypospolitej 1587 - 1648 |
| title_sort | skarbowosc rzeczypospolitej 1587 1648 projekty ustawy realizacja |
| title_sub | projekty, ustawy, realizacja |
| topic | Finanzwirtschaft Geschichte Steuer Finance, Public Lithuania History 16th century Finance, Public Lithuania History 17th century Finance, Public Poland History 16th century Finance, Public Poland History 17th century Taxation Lithuania History 16th century Taxation Lithuania History 17th century Taxation Poland History 16th century Taxation Poland History 17th century Finanzwirtschaft (DE-588)4017214-4 gnd |
| topic_facet | Finanzwirtschaft Geschichte Steuer Finance, Public Lithuania History 16th century Finance, Public Lithuania History 17th century Finance, Public Poland History 16th century Finance, Public Poland History 17th century Taxation Lithuania History 16th century Taxation Lithuania History 17th century Taxation Poland History 16th century Taxation Poland History 17th century Polen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015744870&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015744870&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT filipczakkocuranna skarbowoscrzeczypospolitej15871648projektyustawyrealizacja |