Levéltári Közlemények, 61. (1990)
Levéltári Közlemények, 61. (1990) 1–2. - FORRÁSKÖZLÉS - Ember Győző: A magyar királyi pozsonyi kamara zárszámadása 1542-ben / 63–143. o.
142 BnberGyâtf eine ganze Seite. Die Ausgaben benötigen 3,5 Seiten, chronologisch, nach Monaten und Tagen geordnet. Diesen Teil mußte die ungarische Kammer direkt dem Herrscher vorlegen. Der dritte, im Umfang der größte Teil ist mit , »Regestum subsidii unius fiorenti et sexagesimae colonorum anni 1542 in dieta Novisoliensi ordinata" betitelt. Der Titel ist aber mangelhaft, weil der Landtag sich nicht nur mit der Besteuerung der Leibeigenen, sondern auch mit der der Kurialisten (Adligen mit einer Hufe) , Pfarrer und Müller beschäftigte. Dieser Teil der Abschlußrechnung ist nach Komitaten gegliedert. Zu dem königlichen Ungarn gehörten im Jahre 1542 25 Komitate, die aber in der Abschlußrechnung einander unregelmäßig folgen. Innerhalb der einzelnen Komitate aber findet man eine bestimmte Ordnung. Es sind zuerst die Namen der Steuereinnehmer (Dikatoren) und dann die auferlegte und eingetriebene Steuerart und die Größe des Geldbetrages angeführt. APPROPRIATION ACCOUNTS OF THE ROYAL HUNGARIAN CHAMBER OF POZSONY IN 1542 Győző Ember After 1526, when the organization of treasuries chanaged in so-called royal Hungary, it gave place to the organization of chambers functioning in provinces of the Habsburgs, and established by Ferdinand I. At the head of this body composed of counsellors and other civil servants, the president decided in a cooperative way. The Chamber reported on its functions to the King — as was probably also done by the Treasury. The Hungarian Chamber of Pozsony performed its activities under another name and with a different organization, however, almost completely preserving procedures of the earlier Treasury. State (monarchiái) income of a country is basically determined by two factors; namely, territory of the country in question, on the one hand, and character of its sources of income, on the other. After 1526, both territorial competence and objective range of function changed gradually. Two factors affected decisively the process of this change. One was the expansional policy of the Turks, which brought to the country's disruption into three parts. The middle part came under Turkish rule, and Transylvania became a principality surrendering by the Turks. The Hungarian monarchy shrinked to the western and northern counties. The other factor causing the change was that the throne of the country was taken over by a foreign monarch, who was also the ruler of other countries and provinces and who brought a significant part of Hungary's income out of the country, withdrawing it form the competence of the Hungarian Chamber of Pozsony. These two factors resulted in a considerable increase in state (monarchiái) income of royal Hungary. Two categories of the beneficial rights of Hungarian kings were distinguished: greater and smaller ones. The king was entitled to draw welldeveloped country towns and mining places under his own seignioral competence and granted them different Privilegiums. So, in addition to state tax (census), they were obliged to pay, in return, an extra town tax (taxa). Among the different monarchiái kinds of taxes, war-tax (subsidium) was the only one, which was voted by the estates at the Diet, and which could not be levied and collected by the king without their contribution. The structure of the Appropriation Accounts consists of three parts, summarized under a common title "Regestum proventuum Regiae Majestatis Camerae Hungaricae anni 1542".
