Full Cups, Full Coffers: Tax Strategies and Consumer Culture in the Early Modern German Cities

During the sixteenth and seventeenth centuries, the excise taxes (Ungeld) paid by town residents on the consumption of beer, wine, mead and brandy represented the single most important source of civic revenue for many German cities. In a crisis, these taxes could spike to 70-80% of civic income. This paper examines civic budgets and 'behind-the-scenes' deliberations in a sample of towns in southern Germany in order to illuminate how decisions affecting consumer taxes were made. Even during the sobriety movements of the Reformation and post-Reformation period, tax income from drinkers remained attractive to city leaders because the bulk of the excise tax burden could easily be shifted away from privileged members of society and placed on the population at large. At the same time, governments had to maintain a careful balance between what they needed in order to govern and what the consumer market could bear, for high taxes on drinks were also targeted in many popular revolts. This led to nimble politicking by those responsible for tax decisions. Drink taxes were introduced, raised, lowered and otherwise manipulated based not only on shifting fashions and tastes but also on the degree of economic stress faced by the community. Where civic rulers were successful in striking the right balance, the rewards were considerable. The income from drink sales was a major factor in how the cities of the Empire survived the wars and other crises of the early modern period without going into so much debt that they lost their independence.

Full Cups, Full Coffers: Tax Strategies and Consumer Culture in the Early Modern German Cities

During the sixteenth and seventeenth centuries, the excise taxes (Ungeld) paid by town residents on the consumption of beer, wine, mead and brandy represented the single most important source of civic revenue for many German cities. In a crisis, these taxes could spike to 70–80% of civic income. This paper examines civic budgets and ‘behind-the-scenes’ deliberations in a sample of towns in southern Germany in order to illuminate how decisions affecting consumer taxes were made. Even during the sobriety movements of the Reformation and post-Reformation period, tax income from drinkers remained attractive to city leaders because the bulk of the excise tax burden could easily be shifted away from privileged members of society and placed on the population at large. At the same time, governments had to maintain a careful balance between what they needed in order to govern and what the consumer market could bear, for high taxes on drinks were also targeted in many popular revolts. This led to nimble politicking by those responsible for tax decisions. Drink taxes were introduced, raised, lowered and otherwise manipulated based not only on shifting fashions and tastes but also on the degree of economic stress faced by the community. Where civic rulers were successful in striking the right balance, the rewards were considerable. The income from drink sales was a major factor in how the cities of the Empire survived the wars and other crises of the early modern period without going into so much debt that they lost their independence.

Bacchus and Civic Order: The Culture of Drink in Early Modern Germany / Bacchus und die bürgerliche Ordnung. Die Kultur des Trinkens im frühneuzeitlichen Augsburg

Lining the streets inside the city's gates, clustered in its center, and thinly scattered among its back quarters were Augsburg's taverns and drinking rooms. These institutions ranged from the poorly lit rooms of backstreet wine sellers to the elaborate marble halls frequented by society's most privileged members. Urban drinking rooms provided more than food, drink, and lodging for their guests. They also conferred upon their visitors a sense of social identity commensurate with their status. Like all German cities, Augsburg during the sixteenth and seventeenth centuries had a history shaped by the political events attending the Reformation, the post-Reformation, and the Thirty Years' War; its social and political character was also reflected and supported by its public and private drinking rooms. In Bacchus and Civic Order: The Culture of Drink in Early Modern Germany, Ann Tlusty examines the social and cultural functions served by drinking and tavern life in Germany between 1500 and 1700, and challenges existing theories about urban identity, sociability, and power. Through her reconstruction of the social history of Augsburg, from beggars to council members, Tlusty also sheds light on such diverse topics as social ritual, gender and household relations, medical practice, and the concerns of civic leaders with public health and poverty. Drunkenness, dueling, and other forms of tavern comportment that may appear "disorderly" to us today turn out to be the inevitable, even desirable result of a society functioning according to its own rules.