Leibzoll: Encyclopedia II - Leibzoll - Exemptions

Leibzoll - Exemptions

Certain exemptions from Leibzoll were granted. Under the Austrian law of 1244, corpses were exempt. Albrecht III gave free safe-conduct to three Austrian Jews to bring "etrogim" from Triest free of duty in 1389 (Scherer, l.c. p. 535). The Jews living within the territory of the Elector of Mayence were exempted from Leibzoll when they were traveling to attend one of the regular landtags, or meetings of the district congregations (see Bamberger, "Histor. Berichte über die Juden der Stadt Aschaffenburg," p. 26, Strasburg, 1900). As a mark of special favor, court Jews or mint-farmers were exempt from the payment of such tolls (see Harburg). Later the exemption was extended to manufacturers; and Hirsch David, velvet-manufacturer of Berlin, was exempted by the king (1731) because his business required him to travel frequently ("Allg. Zeit. des Jud." 1902, p. 477). When Meyerbeer went to Vienna, the "Judenamt" received orders to treat him "not as a Jew, but as a cavalier" (ib. 1847, p. 91). Native Jews were often exempted, for a fixed sum, from paying this toll, but naturally this freed them from it only within the confines of their own country. Thus the Jews of Saxony were exempt from the Leibzoll by an order dated April 16, 1773 (Levy, "Geschichte der Juden in Sachsen," p. 71, Berlin, 1901). The Jews of Berlin compromised with the elector, in 1700, by paying 1,000 ducats annually; this sum ("Jüdische Presse," Aug. 22, 1902) exempted only those who were in the possession of a lawful charter ("Schutzbrief"), which had replaced the old safe-conduct ("Judengeleit"), and who therefore were called "vergleitete Juden" or escorted Jews.

In December, 1787, Frederick William II of Prussia abolished the Leibzoll in Berlin, and in July, 1788, he abolished it in other places. The abolition of the toll was due largely to the exertions of David Friedländer. In 1791 the toll was abolished also by the Bishop of Salzburg in his own dominions.

Notwithstanding the liberal spirit which these abolitions showed, the majority of the German states still clung to the tax. With the advent of the French, however, some of them were compelled to abolish the Leibzoll. Early in July, 1798, the French general Cacatte informed the members of the government at Nassau-Usingen that, at the order of the division commander Freitag, the special taxes of the Jews were to be abolished, as they were repugnant to justice and humanity. In consequence of this order the Jews on the left bank of the Rhine were relieved from the payment of Leibzoll. At the conclusion of the peace of Lunéville July 21, 1801, the toll was reimposed.

Adapted from the Wikipedia article "Exemptions", under the G.N U Free Docmentation License. Please also see http://en.wikipedia.org/wiki