engleski

Fiscal relations in the 19th century Dalmatia, on the example of the island of Mljet, according to information from the cadastre of Francis I

Due to a harsh financial crisis caused by numerous and exhausting wars, which culminated in state bankruptcy in 1811, the Habsburg Monarchy decided to implement a new taxation system to fill the empty state coffers. In order to enable the so-called stable and just taxation, based on well-ordered property relations and land tax determined by effective cadastral income, the Court in Vienna ordered the whole Monarchy, including Dalmatia, be surveyed (from 1806 until 1869) and implemented a new and stable cadastre. For that purpose, “The Royal Commission for Land Tax Regulation” (Grundsteuerregulierung-Hofcommission) was founded in 1810 in Vienna, and General Richter von Binnenthal, a distinguished military geographer, was hired and he wrote “Instructions for officers conducting the land survey” (Instruktion für die bei der k.k. österreichishen Landesvermessung angestellten Offiziere). In 1816, “Commission for Cadastre Foundation” was established, and in the end of 1817 Emperor Francis I issued the “Patent on implementation of the stable cadastre” (Allerhöchstes Patent über die Einführung des stabilen Katasters), which followed a series of “Cadastral and surveying instructions” (Katastral-Vermessungs-Instruktion), which were to ensure that this enormous feat be conducted scientifically, in a well-organized manner, and its role was to provide the geometers and other land surveying staff precise instructions in order for the land survey to be conducted in an equally efficient and precise manner throughout the Monarchy. Based on relevant literature and cadastral sources, especially the Cadastre of the island of Mljet (Cadastre of Francis I), established on the island in 1836, this paper examines how and when this new taxation system was implemented in Dalmatia (specially in the District of Dubrovnik), what were its benefits in comparison to the old Austrian (Josephinian) taxation system which was in use in monarchy at the end of the 18th century, and it also examines the taxation system in Dalmatia at the time when the Monarchy took over power. The introductory part of the paper gives a brief overview of how Dalmatia came to be under the Second Austrian Administration describing the economic situation and the structure of power and the cadastre in the newly acquired Province (specially on Mljet). It also gives a brief historical account of Mljet and describes it from a socio-demographic and economic standpoint, as well as the land and fiscal relations present on the island prior to the period of Austrian Administration. The second part of the paper describes the fiscal relations during the time of the Austrian Administration in Dalmatia (Provinzia della Dalmazia), especially in Dubrovnik (Ragusa) and on Mljet (Meleda), followed by a conclusion at the end of the paper.

fiscal relations; 19th century; Dalmatia; Mljet; colonate relations; land tax; cadastre of Francis I

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