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.

Gothic Taste and Russian Culture of the 18th Century

This project was an experiment in widening the traditional borders of study in the field and looking at the phenomenon of Gothic taste in many genres and kinds of art. The Gothic taste was a major element in the cultural image of the Enlightenment both in western Europe and in Russia. It was an essential component in the world outlook of an educated person and without studying this phenomenon it is impossible to fully understand the thinking of artistic professionals, amateurs and users in Russian society in the 18th century. Mr. Khatchatourov first analysed the reasons for the importance of Gothic taste in the culture of the European Enlightenment and then studied its linguistic and lexicographic evolution in 18th century Russian culture. He sought to determine the semantic context which actively formed the human mind set in the Enlightenment, including potential users and producers of articles in the Gothic taste. He then looked at the process of absorption of this concept by those forms of art which express it most strongly, in particular architecture and the theatre. His study was based on a comprehensive historical and culturological study using a wide range of sources, a formal stylistic method approach considering the interaction of non-classical styles of the Enlightenment with the dominant classicism, and an iconographic approach which revealed the essential aspects in a new image synthesis of the culture of the Enlightenment.