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Tax Officials Stand Accused: Reform in Taxation and Public Morality in the Dutch Republic, 1748–1756

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The War Within

Part of the book series: Palgrave Studies in the History of Finance ((PSHF))

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Abstract

This chapter deals with a period of remarkable change in the foundations of early-modern Dutch public administration, taxation and public morality. In 1748, riots erupted throughout the Dutch Republic about abuses in the system of tax farming. As a result of this fierce popular protest, the corrupted system of tax farming was abandoned and replaced by a new system of public tax collecting. Almost overnight, ‘old’ and what was previously by and large accepted behaviour among public (tax) officials had now become unacceptable. This much becomes clear from examples of the corruption of various tax collectors after 1748. As the chapter will show, changing the system from private to public was not just a major experiment in bureaucratisation. It also consisted of a fundamental rethinking of the notions of public and private and what this meant for expectations with regard to ‘proper’ public official behaviour.

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Notes

  1. 1.

    A variety of official warnings is collected in the Groot Placaet Boeck [GPB], Collection of Ordinances and Regulations by the Estates General and the Estates of Holland and West-Friesland (1658–1796), Volume VII, folio, 830–831, 832, 836.

  2. 2.

    For examples, see the archive of Gecommitteerde Raden, National Archives, The Hague, The Netherlands, Gecommitteerde Raden van de Staten van Holland en Westfriesland 1621–1795 [Archive of the Daily Administration of the Estates of Holland and West-Friesland], access number 3.01.05, inventory number 4077.

  3. 3.

    National Archives [NL-HaNA], access number [an.], 3.01.05, inventory number [in.], 3103, f. 1388, dd. 26 June 1751.

  4. 4.

    Idem, f. 1447, dd. 8 July 1751.

  5. 5.

    Amsterdam City Archives [hereafter: NL-AsdSAA], an., 5031, Archive of the Mayors, documents on offices 1413–1859, in., 109, f. 1.

  6. 6.

    NL-HaNA, an., 3.01.05, in., 4074, f. 124, dd. 29 July 1752.

  7. 7.

    The Doelists had been merchants arguing for more political representation, a strong Stadholder and restoration of old guild privileges. They were the enemies of the ruling regent elite which excluded them. On the Doelist movement in Dutch history see De Voogd, N.J.J., De Doelistenbeweging te Amsterdam in 1748. Utrecht, 1914.

  8. 8.

    NL-HaNA, an., 3.01.05, in., 4074, f. 112, dd. 2 November 1751.

  9. 9.

    NL-HaNA, an., 3.01.05, in., 4076, f. 102.

  10. 10.

    NL-HaNA, an., 3.01.41, in., 1226, f. 1.

  11. 11.

    See Regional Archives of Leiden [hereafter: NL-LdnRAL], Schepenbank/Oud Rechterlijk Archief [hereafter: ORA], an., 508, in., 50jj, f. 156, dd. 15 December 1757.

  12. 12.

    NL-HaNA, an., 3.01.05, in., 4077, f. 33–35, dd. 25 August 1756.

  13. 13.

    NL-HaNA, an., 3.01.05, in., 3099, f. 848, dd. 29 November 1749, art. 2.

  14. 14.

    NL-HaNA, an., 3.01.05, in., 4077, f. 34, dd. 25 August 1756.

  15. 15.

    NL-HaNA, an., 3.01.05, in., 3099, f. 861–867, dd. 1 December 1749.

  16. 16.

    NL-HaNA, an., 3.01.05, in., 4077, f. 35, dd. 25 August 1756.

  17. 17.

    NL-LdnRAL, ORA, an., 508, in., 50jj, f. 148, dd. 8 November 1756.

  18. 18.

    NL-LdnRAL, ORA, an., 508, in. 52 + 4A, f. 169–172, dd. 2 July 1757.

  19. 19.

    For a large collection of fraud cases see NL-HaNA, an., 3.01.05, in., 4074–4075, Sentencing in Criminal Affairs Regarding the Common Means Over the Period 1723–1766. See also: NL-HaNA, an., 3.01.05, in., 4076–4080, Registers of Sentences in Criminal Affairs Regarding the Common Means in the Period 1738–1807.

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Authors and Affiliations

  1. Institute of Public Administration, Leiden University, Leiden, The Netherlands

    Toon Kerkhoff

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  1. Toon Kerkhoff
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Correspondence to Toon Kerkhoff .

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  1. University of Reading, Reading, UK

    Joël Félix

  2. University of Auvergne, Clermont-Ferrand, France

    Anne Dubet

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Kerkhoff, T. (2018). Tax Officials Stand Accused: Reform in Taxation and Public Morality in the Dutch Republic, 1748–1756. In: Félix, J., Dubet, A. (eds) The War Within . Palgrave Studies in the History of Finance. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-98050-8_7

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  • DOI: https://doi.org/10.1007/978-3-319-98050-8_7

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