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Saxony.]
GERMANY,
The upper port-office has its feat at Leipzig. To conclude, there are
moreover here the upper aulic-judicatory at Leipzig, the aulic-judicatory at
Wittenberg^ and the upper infpedion-office at Rijzkben.
§. 13. The prelent cuftomary taxes here are partly ordinary and partly
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extraordinary. The ordinary taxes are thofe which are granted every 'ixx
years by the country. To this head belongs i. The land-tax, which
from each Schock, that is from each fixty gr. of the value of an immoveable
eftate, amounts yearly to fixteen pfennings, which are paid at two
feparate payments. The fum produced is partly received by the Eledior
and partly applied towards the reimburfement and intereft of the tax-debts,
as alfo for the maintenance of the pice caiija. z. The taxes upon liquorr.
which arife from the imports laid upon white and brown beer, that is to
fay for each vefl*el of the former two rixdollars, and for each of the latter
one and a half. They are alio paid partly to the Electors, and partly applied
towards the difcharge of the tax-debts, both in capital and intercrt.
The nobility and pofTefTors of noble eftates, as alfo the ecclefiaftics are for
themfelves and families freed from any imports upon the liquor they confume
at their tables ; and the foundation of Würzen, together with the
mine-towns, as alfo thofe of Wittenberg and Weijjenfec, pay only the half.
3. The flefh-penny, or fleOi-tax here amounts at the flaughter-houfe to
two pence upon each pound of ilerti, and from private flaughter-houfes to one
penny. From this tax the nobility and clergy are exempted, and the
foundation of Würzen pays only one half. This is applied for the defrayment
of the eledoral council-colleges, and the overplus allotted for the
Eleäor's exchequer. The extraordinary taxes are ufually, i. The pennytax,
which rifes and falls in proportion to the damage done by fire and
ftorm ; but each of thefe ordinarily amounts to 13000 florins. 2. The
ember-tax, which alfo rifes and falls, but ufually amounts to 24000 florins.
The ember, or four feafons are fomewhat perfonal, and may be called a
profefTion-tax ; for every individual, whether a fubjedt or not, pays out of
his earnings and occupation a certain fum. Every town and village has
generally a fettled aid or contribution, which murt be delivered by the inhabitants,
according to the aflelTment made by the magiftrate. But fuch
contribution is fometimes raifed higher by the upper tax-college according
to the circumrtances of thofe who are to pay it. Both thefe kinds of extraordinary
taxes are ufually applied, for the mort part, to the defrayment of
the militia, embafTies, chamber-aids, reimburfements of capitals taken up
and their interert, the defrayment of leafes, and other occaiions. 3. The
excife, which is twofold. The land-excife amounts to three pence in the
dollar out of the price of certain goods fold, and is paid into the eledforal
exchequer. The general confumption-excife has been introduced into fuch
towns and villages as handicrafts and tradefmen relide, and into places distant
a quarter of a mile from towns. Befldes this laft, there are more-
3 over.