298 stead’s “arable and meadow for its seed corn and haying capacity, as well as other lands and possessions,” and to estimate each homestead’s expected production.-®^ The surveyors drew up maps of the homesteads and even put together so-called geometric land registers, which consisted of maps and notes on the acreage and nature of land held by each homestead, as well as the amount of seed corn it required and its calculated production. The tax assessment on the basis of this survey was made by the district judge {häradshövding), the härad bailiff, the surveyor, the härad scrivener, and the district jury {nämnden)On the basis of the size of the holdings but even more on the basis of the amount of seed corn used each year, each homestead was given an assessed measure, or mantal, which amounted to a full mantal or to 3/4, 2/3, 1/2, 1/4, 1/5, or 1/8 mantal:^^- A unitary basic tax was assessed for each homestead on the basis of the estimate of the homestead’s annual production. The mantal and the fixed tax wxre listed separately for each homestead in the jordeboken, or land register, which was organized on a parish by parish basis by the härad scriverners. Clean copies of the parish land registers were submitted to the provinicial office, where they were put together as a land register for the entire province. 300 303 304 The basic rent was subdivided in the land register into an annual tax or jordeboksränta, and a mantal tax, or mantalsränta. The latter of these was the sum of a number of extraordinary taxes which with time had become permanent.^®® The fixed taxes were expressed in the 'jordeboken in terms of cash, but it was also specifically stated whether the tax was to be paid in cash or in kind. A correctly maintained land register, then, constituted the foundation for the activities of the local fiscal administration. The härad bailiff collected the taxes according to the amounts listed in the land register, and the provincial bookkeeper kept his accounts on the basis of the formulations used in the land register. The personal tax, or mantalspenningen, was marginal in relation to the land taxes. It amounted to 24 öre silvermynt (3 mark) per annum for each person between the ages of fifteen and sixty-two. However, the nobility and its household Eberhard Williams, "Skattläggningsväsendct ocli lantmätarna," in Olof BaggerJorgensen et al.. Svenska lantmäteriet 1628—1928 (2 v., Stockholm, 1928), I, 320. Kurt Ägren, Adelns bönder och kronans. Skatter och besvär i Uppland 16^0— 1680 (Uppsala, 1964), 52. Williams, 320. Gabriel Thulin, Om mantalet (2 v., Stockholm, 1890—1935), I, 47; Herman Ludvig Rydin, PM angående det svenska skatteväsendets utveckling (Stockholm, 1882), 144—145. 30.1 Pqj. rnore about the Jordeboken, see above, p. 162. WiRSELL, 22. Ibid., 66—69; see above, p. 193. 299 300 301 302 304
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