Tolerance tax
Encyclopedia
Tolerance tax was a tax
that was levied against Jews
of Hungary
, then part of the Austrian Empire
, beginning in 1747.
The tax was based on the German statute that a Jew was obliged to pay a certain tax to be "tolerated".
On September 1, 1749, the delegates of the Hungarian Jews, except those from Szatmár
County, assembled at Pressburg and met a royal commission, which informed them that they would be expelled from the country if they did not pay this tax. The frightened Jews at once agreed to do so; and the commission then demanded a yearly tax of 50,000 gulden
. This sum being excessive, the delegates protested; and although the queen had fixed 30,000 gulden as the minimum tax, they were finally able to compromise on the payment of 20,000 gulden a year for a period of eight years. The delegates were to apportion this amount among the districts; the districts, their respective sums among the communities; and the communities, theirs among the individual members.
The queen confirmed this agreement of the commission, except the eight-year clause, changing the period to three years, which she subsequently made five. The agreement, thus ratified by the queen, was brought on November 26 before the courts, which were powerless to relieve the Jews from the payment of this Malkegeld (queen's money), as they called it.
The Jews, thus burdened by new taxes, thought the time ripe for taking steps to remove their oppressive disabilities
. While still at Presburg the delegates had brought their grievances before the mixed commission that was called delegata in puncto tolerantialis taxae et gravaminum Judeorum commissio mixta. These complaints pictured the distress of the Jews of that time. They were not allowed to live in Croatia
and Slavonia
, in Baranya
and Heves Counties, or in several free royal towns and localities; nor might they visit the markets there. At Stuhlweissenburg (Székesfehérvár
) they had to pay a poll-tax of 1 gulden, 30 kreuzer
if they entered the city during the day, if only for an hour. In many places they might not even stay overnight. They therefore begged permission to settle, or at least to visit the fairs, in Croatia and Slavonia and in those places from which they had been driven in consequence of the jealousy of the Greeks
and the merchants.
The Jews also had to pay heavier bridge-and ferry-tolls than the Christians; at Nagyszombat (Trnava
) they had to pay three times the ordinary sum, namely, for the driver, for the vehicle, and for the animal drawing the same; and in three villages belonging to the same district they had to pay toll
, although there was no toll-gate. Jews living on the estates of the nobles had to give their wives and children as pledges for arrears
of taxes. In Upper Hungary they asked for the revocation of the Tolerance tax imposed by the chamber of Zips County (Szepes, Spiš
), on the ground that otherwise the Jews living there would have to pay two such taxes; and they asked also to be relieved from a similar tax paid to the Diet. Finally, they requested that Jewish artisan
s might be allowed to follow their trades in their homes undisturbed.
The commission laid these complaints before the Queen, indicating the manner in which they could be relieved; and their suggestions were subsequently willed by the queen and made into law.
The queen relieved the Jews from the Tolerance tax in Upper Hungary only. In regard to the other complaints she ordered that the Jews should specify them in detail, and that the government should remedy them insofar as they came under its jurisdiction.
The Tolerance tax had hardly been instituted when Michael Hirsch petitioned the government to be appointed primate of the Hungarian Jews in order to be able to settle difficulties that might arise among them, and to collect the tax. The government did not recommend Hirsch, but decided that in case the Jews should refuse to pay, it might be advisable to appoint a primate to adjust the matter.
Before the end of the period of five years the delegates of the Jews again met the commission at Pressburg (Bratislava
) and offered to increase the amount of their tax to 25,000 gulden a year if the queen would promise that it should remain at that sum for the next ten years. The queen had other plans, however; not only did she dismiss the renewed gravamina of the Jews, but rather imposed stiffer regulations upon them. Their tax of 20,000 gulden was increased to 30,000 gulden in 1760; to 50,000 in 1772; to 80,000 in 1778; and to 160,000 in 1813.
The method of calculating the Tolerance tax has varied over time and location, according to the size of household, occupation, and income-producing assets.
, the son of Maria Theresa, allowed Jews to settle in Pest, while enacting a tolerance tax, which the Jews had to pay to the town.
After 1789, the Jews paid a tolerance tax of 4 guilder per family, a tax on kosher meat
, a marriage tax, a tax on the synagogues and cemeteries of 100 guilder per year, and a quota tax of 50 guilder per year.
In 1797, after the death of Joseph II, the tolerance tax and the taxes on homes and properties were replaced by a candle tax on Jewish religious candles.
In Croatia, Slavonia, and Dalmatia, further rights were granted to Jews in 1840, but the "tolerance tax" remained in force.
Tax
To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...
that was levied against Jews
Jews
The Jews , also known as the Jewish people, are a nation and ethnoreligious group originating in the Israelites or Hebrews of the Ancient Near East. The Jewish ethnicity, nationality, and religion are strongly interrelated, as Judaism is the traditional faith of the Jewish nation...
of Hungary
Hungary
Hungary , officially the Republic of Hungary , is a landlocked country in Central Europe. It is situated in the Carpathian Basin and is bordered by Slovakia to the north, Ukraine and Romania to the east, Serbia and Croatia to the south, Slovenia to the southwest and Austria to the west. The...
, then part of the Austrian Empire
Austrian Empire
The Austrian Empire was a modern era successor empire, which was centered on what is today's Austria and which officially lasted from 1804 to 1867. It was followed by the Empire of Austria-Hungary, whose proclamation was a diplomatic move that elevated Hungary's status within the Austrian Empire...
, beginning in 1747.
The tax was based on the German statute that a Jew was obliged to pay a certain tax to be "tolerated".
Under Maria Theresa (1740–1780)
In 1747, during the reign of Empress Maria Theresa, the Jews of Hungary were taxed for the privilege of remaining in the empire, and were threatened with expulsion if they did not pay.On September 1, 1749, the delegates of the Hungarian Jews, except those from Szatmár
Szatmár
Szatmár is the name of a historic administrative county of the Kingdom of Hungary. Its territory is presently in north-western Romania and north-eastern Hungary, south of the river Tisza...
County, assembled at Pressburg and met a royal commission, which informed them that they would be expelled from the country if they did not pay this tax. The frightened Jews at once agreed to do so; and the commission then demanded a yearly tax of 50,000 gulden
Austro-Hungarian gulden
The Gulden or forint was the currency of the Austrian Empire and later the Austro-Hungarian Empire between 1754 and 1892 when it was replaced by the Krone/korona as part of the introduction of the gold standard. In Austria, the Gulden was initially divided into 60 Kreuzer, and in Hungary, the...
. This sum being excessive, the delegates protested; and although the queen had fixed 30,000 gulden as the minimum tax, they were finally able to compromise on the payment of 20,000 gulden a year for a period of eight years. The delegates were to apportion this amount among the districts; the districts, their respective sums among the communities; and the communities, theirs among the individual members.
The queen confirmed this agreement of the commission, except the eight-year clause, changing the period to three years, which she subsequently made five. The agreement, thus ratified by the queen, was brought on November 26 before the courts, which were powerless to relieve the Jews from the payment of this Malkegeld (queen's money), as they called it.
The Jews, thus burdened by new taxes, thought the time ripe for taking steps to remove their oppressive disabilities
Disabilities (Jewish)
Disabilities were legal restrictions and limitations placed on Jews in the Middle Ages. They included provisions requiring Jews to wear specific and identifying clothing such as the Jewish hat and the yellow badge, restricting Jews to certain cities and towns or in certain parts of towns , and...
. While still at Presburg the delegates had brought their grievances before the mixed commission that was called delegata in puncto tolerantialis taxae et gravaminum Judeorum commissio mixta. These complaints pictured the distress of the Jews of that time. They were not allowed to live in Croatia
Croatia
Croatia , officially the Republic of Croatia , is a unitary democratic parliamentary republic in Europe at the crossroads of the Mitteleuropa, the Balkans, and the Mediterranean. Its capital and largest city is Zagreb. The country is divided into 20 counties and the city of Zagreb. Croatia covers ...
and Slavonia
Slavonia
Slavonia is a geographical and historical region in eastern Croatia...
, in Baranya
Baranya (county)
Baranya is the name of an administrative county in present Hungary, in the Baranya region, and also in the former Kingdom of Hungary ....
and Heves Counties, or in several free royal towns and localities; nor might they visit the markets there. At Stuhlweissenburg (Székesfehérvár
Székesfehérvár
Székesfehérvár is a city in central Hungary and is the 9th largest in the country. Located around southwest of Budapest. It is inhabited by 101,973 people , with 136,995 in the Székesfehérvár Subregion. The city is the centre of Fejér county and the regional centre of Central Transdanubia...
) they had to pay a poll-tax of 1 gulden, 30 kreuzer
Kreuzer
The Kreuzer, in English usually kreutzer, was a silver coin and unit of currency existing in the southern German states prior to the unification of Germany, and in Austria.-Early history:...
if they entered the city during the day, if only for an hour. In many places they might not even stay overnight. They therefore begged permission to settle, or at least to visit the fairs, in Croatia and Slavonia and in those places from which they had been driven in consequence of the jealousy of the Greeks
Greeks
The Greeks, also known as the Hellenes , are a nation and ethnic group native to Greece, Cyprus and neighboring regions. They also form a significant diaspora, with Greek communities established around the world....
and the merchants.
The Jews also had to pay heavier bridge-and ferry-tolls than the Christians; at Nagyszombat (Trnava
Trnava
Trnava is a city in western Slovakia, 47 km to the north-east of Bratislava, on the Trnávka river. It is the capital of a kraj and of an okres . It was the seat of a Roman Catholic archbishopric . The city has a historic center...
) they had to pay three times the ordinary sum, namely, for the driver, for the vehicle, and for the animal drawing the same; and in three villages belonging to the same district they had to pay toll
Toll road
A toll road is a privately or publicly built road for which a driver pays a toll for use. Structures for which tolls are charged include toll bridges and toll tunnels. Non-toll roads are financed using other sources of revenue, most typically fuel tax or general tax funds...
, although there was no toll-gate. Jews living on the estates of the nobles had to give their wives and children as pledges for arrears
Arrears
Arrears is a legal term for the part of a debt that is overdue after missing one or more required payments. The amount of the arrears is the amount accrued from the date on which the first missed payment was due...
of taxes. In Upper Hungary they asked for the revocation of the Tolerance tax imposed by the chamber of Zips County (Szepes, Spiš
Spiš
Spiš is a region in north-eastern Slovakia, with a very small area in south-eastern Poland. Spiš is an informal designation of the territory , but it is also the name of one the 21 official tourism regions of Slovakia...
), on the ground that otherwise the Jews living there would have to pay two such taxes; and they asked also to be relieved from a similar tax paid to the Diet. Finally, they requested that Jewish artisan
Artisan
An artisan is a skilled manual worker who makes items that may be functional or strictly decorative, including furniture, clothing, jewellery, household items, and tools...
s might be allowed to follow their trades in their homes undisturbed.
The commission laid these complaints before the Queen, indicating the manner in which they could be relieved; and their suggestions were subsequently willed by the queen and made into law.
The queen relieved the Jews from the Tolerance tax in Upper Hungary only. In regard to the other complaints she ordered that the Jews should specify them in detail, and that the government should remedy them insofar as they came under its jurisdiction.
The Tolerance tax had hardly been instituted when Michael Hirsch petitioned the government to be appointed primate of the Hungarian Jews in order to be able to settle difficulties that might arise among them, and to collect the tax. The government did not recommend Hirsch, but decided that in case the Jews should refuse to pay, it might be advisable to appoint a primate to adjust the matter.
Before the end of the period of five years the delegates of the Jews again met the commission at Pressburg (Bratislava
Bratislava
Bratislava is the capital of Slovakia and, with a population of about 431,000, also the country's largest city. Bratislava is in southwestern Slovakia on both banks of the Danube River. Bordering Austria and Hungary, it is the only national capital that borders two independent countries.Bratislava...
) and offered to increase the amount of their tax to 25,000 gulden a year if the queen would promise that it should remain at that sum for the next ten years. The queen had other plans, however; not only did she dismiss the renewed gravamina of the Jews, but rather imposed stiffer regulations upon them. Their tax of 20,000 gulden was increased to 30,000 gulden in 1760; to 50,000 in 1772; to 80,000 in 1778; and to 160,000 in 1813.
The method of calculating the Tolerance tax has varied over time and location, according to the size of household, occupation, and income-producing assets.
Under Joseph II
In 1783, Emperor Joseph IIJoseph II, Holy Roman Emperor
Joseph II was Holy Roman Emperor from 1765 to 1790 and ruler of the Habsburg lands from 1780 to 1790. He was the eldest son of Empress Maria Theresa and her husband, Francis I...
, the son of Maria Theresa, allowed Jews to settle in Pest, while enacting a tolerance tax, which the Jews had to pay to the town.
After 1789, the Jews paid a tolerance tax of 4 guilder per family, a tax on kosher meat
Kosher tax
The "Kosher tax" is a canard or urban legend spread by antisemitic, white supremacist and other extremist organizations...
, a marriage tax, a tax on the synagogues and cemeteries of 100 guilder per year, and a quota tax of 50 guilder per year.
In 1797, after the death of Joseph II, the tolerance tax and the taxes on homes and properties were replaced by a candle tax on Jewish religious candles.
In Croatia, Slavonia, and Dalmatia, further rights were granted to Jews in 1840, but the "tolerance tax" remained in force.
See also
- Jewish tax
- LeibzollLeibzollThe Leibzoll was a special toll which Jews had to pay in most of the European states in the Middle Ages and up to the beginning of the nineteenth century.- Rate of the toll :...
- JizyaJizyaUnder Islamic law, jizya or jizyah is a per capita tax levied on a section of an Islamic state's non-Muslim citizens, who meet certain criteria...
- Opferpfennig
- Rav akçesiRav akçesiRav akçesi was a "rabbi tax" paid by Jewish communities in the Ottoman Empire. The origins of Rav akçesi are unclear; it has been suggested that it was one of two taxes imposed specifically on Jews, and that it may have developed in parallel with the authority of a senior rabbi in Istanbul, who was...
- 1782 Edict of Tolerance1782 Edict of ToleranceThe 1782 Edict of Tolerance was a religious reform of Joseph II during the time he was emperor of the Habsburg Monarchy as part of his policy of Josephinism, a series of drastic reforms to remodel Austria in the form of the ideal Enlightened state. Joseph II's enlightened despotism included the...