Description:
This collection consists of registers of “allodial” accounts, both incomes and expenses. Allodial in the context of Sibiu and the Saxon region in general, the Fundus Regius, appears to denote lands and assets which were managed collectively, at least by members of the Saxon University, rather than being the property of individual feudal lords or noblemen, as was more typically the case in the Transylvanian counties (Comitates). As such, these registers concern expense accounts pertaining broadly both to Sibiu as a whole, as well as the Seven Chairs administrative district administered by the Saxon University. These registers appear to record incomes and expenses arising from taxation, administrative expenses relating to the municipal and regional government, and expenses for social and cultural programs such as assistance to needy residents and support for state theaters. These registers are closely related to similar expense and income registers kept by individual public officials, such as the Stadthann, which are listed on the separate inventory 210, Socoteli economice. Registers of municipal Consular expenses and incomes are found in inventory 207, and customs incomes and expenses, in particular for the tollhouse at Turnu Roșu, can be found in inventory 197. As the collection is quite extensive, it was not possible during the survey to get a comprehensive overview of the entire collection, but nonetheless some of the taxation registers do show evidence of Jewish taxpayers, see for example the register entitled Casierie de impozit nr. 152. This ledger divides heads of household into three broad categories: Citizens (Bürger, Freedmen (Libertinen), and Tenants (Inquilinen). Members of the local Jewish community, such as Markus and Mendel Klärmann and Simon Horovitz, do appear in this register, primarily in the “Libertinen” category, although interestingly Markus Klärmann appears both as a Bürger and as a Libertine. The name of the head of household is accompanied by a house number, and then followed by columns enumerating the taxes which they are due to pay.