12. Szőcs Sebestyén: A polgári kori vármegyei pénzügyigazgatás iratai. Bp. 1992. ÚMKL 124 p.

Idegen nyelvű tartalmi kivonatok

establishing of the administrative commissions (Act VI of 1876), and later, in 1902, the cancellation of the self-contained property management by the counties, and the liquidation of the so called self-contained cash-desks (Act III of 1902). The duties of the counties' cash-desks were taken over .by the tax departments of the state. * , '/ That process of centralization WBS continued in 1906, when the former' oppositional parties formed a new government, although those parties had declared in their principles of coalition an anti-centralization policy. The centralizing measures were continued after the first wórl war and after the breakdown of the monarchy, too. For instance, a decree of 1924 ordergd to transfer the management of the counties' finances to ths Postal Savings Bank, and severe measures were taken concerning the property management of the municipalities, the authorities of lower degree, as well as, that of the factories controlled by them. This process was continued during the second world war, too, and after the war the financial management was carried out under an increasing interference of the government. 'In 1950 the first law on the councils was put into force, and then the financial administrations were carried out by entirely differing administrative systems. The second part of the volume describes the documents of the counties' fiscal organs in details. The paper is completed by an index of the rules and a modest bibliography.