Szabolcs-Szatmár-Beregi levéltári évkönyv 16. (Nyíregyháza, 2003)

Rezümék (angol, német)

Although the development of Nyíregyháza as a market-town in the 18

l and 19

th centuries compared to that of Western-Europe was not really significant, it was indeed outstanding in Szabolcs county and remarkable in the country, as well. TIBOR TAKÁCS: The Greatest Tax-Payers of Nyíregyháza 1927,1930, 1940 It is quite popular to research into the list of the greatest tax-payers nowadays. The institution of virilism was first introduced by the 18

th Act of 1871. The system existed introducing several amendments until 1944-1945. When getting on the list and setting the order two things were considered: property that was held on the area of the village and the direct governmental tax, which was payed on its income. The tax payed by intellectual workers was doubled. The lists could be modified by the amendments of the tax laws. Lists including the tax categories as well survived from only the three years mentioned above in the title. The lists are required if you want to study the financial and income structure of the greatest tax-payers. These lists are studied and analized by the author describing the financial and income situation of the citizens who payed the greatest tax in the city. One of the characteristics of the era was that house property played an important part in taxation and therefore in getting on the list of the greatest taxpayers. JÓZSEF MARGÓCSY: The Decaces that Henrik Geduly Spent in Nyíregyháza. (An Outline of His Course of Life) Henrik Geduly was born in Vienna in 1866 and died in Nyíregyháza in 1937. First he became an evangelical pastor. From 1892 he worked as a teacher of religious education in the grammar school and the assistant minister of the parish of Nyíregyháza. He soon took a share in performing the social tasks of Nyíregyháza, which was getting urbanized at that time. He did so by the acquaintance of the Protestant students' parents of the grammar school and at the meetings of the city circles and clubs that were founded by that time. He often spoke in public when jubilees were celebrated in the town. Besides this he was a popular