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      <header>
        <identifier>oai:jgo:source-149.en</identifier>
        <datestamp>2017-09-27T00:00:00Z</datestamp>
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                <dc:language>en</dc:language>
                <dc:title>The Tax Lists of 1725, published in: Max Grunwald, Hamburg's German Jews up to the Dissolution of the Triple Congregation 1811, pp. 191-194</dc:title>
                <dc:identifier>https://dx.doi.org/10.23691/jgo:source-149.en.v1</dc:identifier>
                <dc:creator>N.N.</dc:creator>
                <dc:publisher>Institute for the History of the German Jews</dc:publisher>
                <dc:subject/>
                <dc:type>Online Ressource</dc:type>
                <dc:description>The present documentary source is a brief excerpt from tax lists of
the early modern period, reproduced in Max Grunwald’s 1904 local
history: “Hamburgs deutsche Juden bis zur Auflösung der
Dreigemeinde 1811” [“Hamburg’s German Jews up to the Dissolution
of the Triple Congregation 1811”]. The tax lists printed therein
cover the years 1716, 1725, and 1734. The 1716 list records
approximately 100 entries along with the amount of tax paid. For the
year 1725 there are about 700 entries, detailing individual
occupational activities, residential locations, and reported assets.
For 1734 only the 124 Jews of Wandsbek are recorded; in addition, the
total number of Jews in Hamburg and Altona is specified. Because of
its relative comprehensiveness, the tax list of 1725 will be taken as
an example. Consideration of the tax records of 1725 recommends itself
because they were compiled after the exemption from regulations
occasioned by the plague and war years but before the economic crisis
of the late 1720s. Thus, they afford a representative view into a few
aspects of Jewish life in Hamburg during the early modern era.

Tax lists were compiled by the elders of the Jewish congregation,
before whom all Jews had to appear every three or four years in order
to declare, under oath, their total assets. On this basis the elders
decided the amount of tax owed. These varied because the Senate and
city assembly’s determination of the annual amount of tax to be paid
was periodically revised. The congregation’s internal bureaucratic
procedure served the purposes of collecting, storing, controlling, and
justifying the individual taxpayer’s contribution. The tax lists
published by Grunwald have been digitized and are accessible online in
the Frankfurt Freimann-Collection.

The tax documentary records afford important insights into the family
relations, occupational structure, income distribution, and
residential districts of the Jewish population in the early modern
era.</dc:description>
                <dc:date>2017-09-27</dc:date>
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