Opodatkowanie duchowieństwa i dóbr kościelnych w Królestwie Polskim (1815-1863)

Abstract

The title of the present paper The Taxation of the Clergy and Church Properties in the Kingdom o f Poland (1815-1863) contains some information about the subject-matter which is under consideration here. The paper is divided into four chapters. The first shows the endowment of the then clergy which consisted of the incomes from beneficiary land, from tithes, rents on capital, iura slolae fees and the salaries paid by the government. The second chapter discusses the taxes paid by the clergy and serfs on church properties. To these services belong: the victim's tax, hearth-tax, subsidium charilalivum, tax for the army and extraordinary tax – the socalled collection of taxes passed by the Sejm during the Warsaw uprising. The third chapter presents the fees which constitute as it were adifferent group of taxes. They included stamp fees the fees for statutory work for the upkeep of roads and highways, and road and bridge taxes. The fourth chapter discusses the obligations for the benefit of the Polish army such as: billeting of soldiers on church buildings, delivery of agricultural products, requisition of horses for the Polish army during the Warsaw uprising, and seizure of church jewellery. It comes from the investigation that the clergy and church properties were in principle taxed for the benefit of the state. If there were any exemptions, they concerned only small matters, eg. road and bridge tax-exemption for the clergy who were going to the sick or an exemption of medicant cloisters from some obligations.