@article{d99c46ff-c22a-44af-a431-f60209bea5f0,
author = {Tomasz Rembalski},
title = {Akta podatku gruntowego pruskich urzędów katastralnych jako źródło do badań
	struktury społeczno‑majątkowej
	drobnej szlachty kaszubskiej
	w Prusach Zachodnich (1861–1872)},
journal = {Studia Historica Gedanensia},
volume = {2015},
number = {Volume 6 (2015)},
year = {2016},
issn = {2081-3309},
pages = {82-112},keywords = {},
abstract = {Nineteenth‑century tax sources for the Polish territories annexed by Prussia, which are preserved in a relatively large number, have not so far met with significant interest from researchers, apart from a few exceptions from Wielkopolska. The aim of this work is to highlight the usefulness for specific research (socio‑economic structure of Kashubian petty nobility) of the records regarding land tax, created by the cadastral offices in three districts of West Prussia Province (Westpreußen), namely: Chłuchów (Schlochau), Chojnice (Konitz) and Kartuzy (Karthaus). Such approach is motivated by good recognition of these documents.

	Cadastral offices under Prussian rule have been brought to life by the Act of 21 May 1861 on a different regulation of property tax (Gesetz vom 21. Mai 1861 betreffend die anderweite Regelung der Grundsteuer). In accordance with § 1 of the Act, land tax was separated from building tax. The provisions of the Act, in accordance with § 11, entered into force only from 1 January 1865, because by that time the newly established offices had to be properly prepared, by collecting documentation, cadastral measurements and assessment, which was to become the basis for the cadastral administration. The task of cadastral offices was to make groundwater measurements and calculate an average actual income from them (Reinertrag) to estimate the land and building tax.

	Analysis of the acts of cadastral authorities, despite significant shortcomings in the archives, confirms their great research value. They contain information on the type and size of land, tax height (unfortunately preserved to a small extent), and finally the social status of their respective owners, which makes it possible to get interesting data on the socio‑ownership structure in petty nobility villages of Kaszuby in West Prussia Province.},
doi = {10.4467/23916001HG.15.004.6377},
url = {https://ejournals.eu/en/journal/studia-historica-gedanensia/article/akta-podatku-gruntowego-pruskich-urzedow-katastralnych-jako-zrodlo-do-badan-struktury-spoleczno-majatkowej-drobnej-szlachty-kaszubskiej-w-prusach-zachodnich-1861-1872}
}