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

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Sebestyén Szőcs: Documents Relating the Financial Administration of the Bourgeois-Age Archival Methodological Papers No. 12. Budapest, 1992. 125 p. The paper attempts to give a summary concerning the documents of the activities carried out by the middle-stage financial-administration organs during the years of 1867-1945 called by the Hungarian historians as the years of the bourgeois-age. Those middle-stage organs were the fiscal authorities of the counties and the offices and institutions having similar authorizations. A non-concealed aim of the author was to aid the sorting out and the classification of such documents to be carried out in the archives. The historical review of the introduction briefly summarizes the changes carried out in the fiscal administration system. The governments working after the compromize of 1867 were regarding the professionalism as one of the most important requirements. Therefore, they were striving to the centralization most decisively. Always more and more competancies were transferred from the counties to the state. That tendency was to be experienced most decisively within the domain of the financial administration. In this domain the governments took over the administration of the departments and officies managing finances of national interests already in the beginning and without any reserve. The counties were leaving the management of their finances — although under an increasing state supervision — win the competency of the municipalities and self-governing communities. But the omnipotency of the state soon appeared in this domain, too. Such a measure WBS the law on the