Berní zatížení českého venkova v první polovině 19. století a úskalí jeho studia ; The tax burden on the Czech countryside in the first half of the 19th century and some pitfalls in its studies

The paper summarises the possibilities of studying the tax burden on the Czech countryside in1780–1850. For its analysis it proposes to use the archival collection ‘Contribution Funds’, consistingof individual schedules for the planned contributions (so-called sub-repartitions), and contributoryaccounts recording all receipts and outlays. Due to the limited ‘sub-repartition’ for land tax only, itrecommends to use the sums in the contributory accounts and to work with values for the whole estate.The most suitable comparative figures are grain prices, preserved from commodity prices thatare important for the rural environment in the most comprehensive price ranges. Both series ofnumbers need to be subjected to source criticism (the most important for the period under reviewis the variability of the currencies used) and then compared with each other. ; Studie ; The paper summarises the possibilities of studying the tax burden on the Czech countryside in1780–1850. For its analysis it proposes to use the archival collection ‘Contribution Funds’, consistingof individual schedules for the planned contributions (so-called sub-repartitions), and contributoryaccounts recording all receipts and outlays. Due to the limited ‘sub-repartition’ for land tax only, itrecommends to use the sums in the contributory accounts and to work with values for the whole estate.The most suitable comparative figures are grain prices, preserved from commodity prices thatare important for the rural environment in the most comprehensive price ranges. Both series ofnumbers need to be subjected to source criticism (the most important for the period under reviewis the variability of the currencies used) and then compared with each other. ; 208 ; 222