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Øresundstolden Og Dens Regnskaber 1497-1857

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Øresundstolden Og Dens Regnskaber 1497-1857 Erik Gøbel Øresundstolden og dens regnskaber 1497-1857 Erik Gøbel er cand.mag. og seniorforsker ved Rigs- søfart og handel ad en af verdenshandelens arkivet. Han har i mange år forsket i bl.a. dansk vigtigste ruter gennem flere hundrede år. Dette søfartshistorie og vore gamle tropekoloniers histo- har da også resulteret i, at det danske kultur- rie og udgivet adskillige værker om emnerne. Til ministerium har erklæret regnskaberne for Handels- og Søfartsmuseets årbøger har han siden værende af enestående national betydning, 1978 skrevet ni artikler om sejladserne til trope- og for nylig har UNESCO optaget øresunds- kolonierne. toldregnskaberne 1497-1857 i sit prestigiøse Memory of the World Register, som er en for- Historien om øresundstolden trækker lange tegnelse over hele verdens umistelige skriftli- spor. Så sent som under præsident Lula da Sil- ge kulturarv. Hér findes altså nu Rigsarkivets vas officielle besøg i Danmark i 2007 eftergav række af mere end 700 statelige bind sundtold- statsminister Anders Fogh-Rasmussen som en regnskaber sammen med den franske revoluti- symbolsk handling i en officiel tale Brasilien ons menneskerettighedserklæring, Gutenbergs det engangsbeløb på 506.295 rigsbankdaler, bibel, Bayeuxtapetet og andre verdensberømte som landet endnu ikke havde betalt som sin skriftlige kilder. del af den internationale godtgørelse til Dan- Øresundstolden og dens regnskaber har mark for afskaffelsen af øresundstolden i 1857. imidlertid kun været genstand for to artikler Og et andet helt aktuelt eksempel: For tiden i Handels- og Søfartsmuseets årbøger for snart sidder et halvt hundrede mennesker i den længe siden.1 Det er derfor på tide at se på dem nederlandske by Nijmegen og indtaster i en hér igen, selvom der naturligvis i andre sam- kolossal database – på dansk – de millioner af menhænge – både i Danmark og udlandet – er oplysninger, som sundtoldregnskaberne inde- forsket og skrevet rigtig meget om tolden og til holder om de skibe, som passerede Helsingør dels om regnskaberne. mellem 1497 og 1857. Den store internationale interesse for øre- 1 Albert Olsen, “Svenske Lurendrejere i Sundet i det 17. sundstoldregnskaberne, der i dag befinder sig Aarhundrede”, Handels- og Søfartsmuseets Aarbog 1942, s. 17-46; Aksel E. Christensen, “Øresund og øresundstold. i Rigsarkivet i København, er forårsaget af, at Et historisk rids”, Handels- og Søfartsmuseets Årbog 1957, s. de udgør en enestående kilde til international 22-40. ØREsuNDSTOLDEN OG DENS REGNSKABER 1497-1857 41 Helsingør Red i 1793 med dansk vagtskib. Et nederlandsk The Roads of Elsinore in 1793 with a Danish patrol ship. og britisk handelsfartøj har strøget sejl og er ankret op A Dutch and a British merchant ship have lowered their for at erlægge sundtold, medens det britiske orlogsskib sails and have anchored in order to pay the Sound Toll på vej ud af Sundet saluterer for Kronborg. Slottet var while the British naval vessel on its way out of the Sound bygget for toldintraderne, dvs. for statens indtægter fra salutes Kronborg. The castle was built with the revenue øresundstolden. from the toll. (Gouache af Jens Bang. Handels- & Søfartsmuseet) (Gouache by Jens Bang. Danish Maritime Museum) I år udgiver Told- og Skattehistorisk Sel- fattende. Det følgende bygger, hvor ikke andet skab således den store bog Tolden i Sundet.2 er nævnt, på denne antologi samt på den brede Deri findes en række artikler, som grundigt fremstilling i Dansk Toldhistorie.3 belyser mange aspekter af emnet. Bogens lit- teraturliste opregner mere end 500 titler uden 3 Mikael Venge, Fra åretold til toldetat. Middelalderen indtil på nogen måde at gøre krav på at være altom- 1660, Dansk Toldhistorie, bd. 1, 1987, s. 83-137 og 199- 230 og 250-260 og 274-277; Henrik Becker-Christensen, Protektionisme og reformer 1660-1814, Dansk Toldhistorie, 2 Tolden i Sundet. Toldopkrævning, politik og skibsfart i Øresund bd. 2, 1988, s. 191-217 og 398-422 og 538-542; Henrik Fode, 1429-1857, red. Ole Degn, 2010. Liberalisme og frihandel 1814-1914, Dansk Toldhistorie, bd. 3, 1989, s. 128-152. 42 ÅRBOG 2010 Artiklen hér ridser først øresundstoldens beløb var ikke store; men vigtig på længere almindelige historie op, inden den beskriver sigt var den omstændighed, at de søfarende selve de øresundstoldregnskaber, som opstod i nationer efterhånden anerkendte den danske forbindelse med toldopkrævningen. Derpå gø- konges ret til at opkræve øresundstold. res rede for de forskellige moderne udgaver af I 1548 strammede man toldskruen ved at sundtoldregnskaberne, ikke mindst den kom- indføre den såkaldte hundredepenge, der var mende elektroniske version. Og til slut gives en afgift på 1 procent af ladningernes værdi, nogle eksempler på, hvordan man kan udnytte som alle uprivilegerede nationer måtte betale sundtoldregnskabernes kolossale forsknings- – ud over rosenoblen for fartøjet. Med denne potentiale, navnlig for så vidt angår skibsfarten. lastetold åbnedes vejen for kommende grad- vise takststigninger på ladningerne, som da Øresundstolden også snart blev den helt dominerende post i Øresundstolden blev indført i 1420’erne af Erik sundtoldregnskaberne. af Pommern (konge 1412-39) som en transit- Under Christian den Fjerde blev lastetol- told, der skulle betales af alle fartøjer, som sej- den gang på gang kraftigt forøget, især i slut- lede gennem Sundet. På den tid regerede den ningen af 1630’erne. Således blev med ét slag danske konge over begge kyster, og der var i 1638 skibstolden forhøjet med en tredjedel således tale om et dansk farvand, hvor man og lastetolden på mange varer firedoblet, på hidtil havde opkrævet skibstold ved sejladser salpeter blev der endda lagt en afgift på hele til Skånemarkedet. Også Christoffer af Bayern 80 procent! Det årlige provenu voksede fra (1440-48) og Christian den Første (1448-81) 233.000 rigsdaler i 1635 til 499.000 rigsdaler lykkedes det, trods protester fra de søfarende i 1641. Den dominerende søfartsnation, Ne- udlændinge, at fastholde toldopkrævningen derlandene, protesterede, og efter at have tabt ved Helsingør, hvor kong Erik havde bygget Torstensonkrigen måtte Christian den Fjerde slottet Krogen. Dog var en række af Hanse- i 1645 ved Kristianopeltraktaten indrømme stæderne fritaget for at betale sundtold. Den- nederlænderne status som mestbegunstiget nes beløb var som hovedregel: 1 rosenobel per nation, hvis skibe blot skulle fremvise lad- skibspassage.4 Senere i 1400-tallet blev også en ningsdokumenter, men ikke måtte visiteres række nederlandske byer forundt toldfrihed. af de helsingoranske toldere. Ved samme lej- Oven i skibstolden begyndte man i slutningen lighed reduceredes toldsatserne drastisk for af 1400-tallet og begyndelsen af 1500-tallet at alle andre nationer, så 1645-49 lå den gen- opkræve også told af tre udvalgte varer, nemlig nemsnitlige årlige indtægt kun på 125.000 baysalt, rhinskvin og kobber. De opkrævede rigsdaler. Langsomt derefter steg søfarten og dermed den samlede toldbetaling igen, som 4 Rosenoblen var en engelsk guldmønt, indeholdende det fremgår nedenfor i afsnittet om toldind- 7,8 gram guld. tægterne. ØREsuNDSTOLDEN OG DENS REGNSKABER 1497-1857 43 Øresunds Toldkammer stod fra 1740 i Strandgade The customs building stood in Strandgade in Elsinore i Helsingør, indtil det blev nedrevet i forbindelse from 1740 until its demolition in connection with an med en havneudvidelse i 1860. Ud fra fotografier og enlargement of the harbour in 1860. On the basis of arkivmateriale har Lars Bjørn Madsen rekonstrueret den photographs and archive material Lars Bjørn Madsen imponerende bygnings smukke facade mod vandet. has reconstructed this imposing building’s beautiful Bag buevinduerne var en stor sal, hvor skipperne façade facing the water. Behind the arched windows kunne opholde sig, medens deres papirer blev oversat was a large hall where the skippers could wait while i translationssalen til højre, og toldbehandlingen fandt their papers were translated in the translation room on sted i kæmmererersalen til venstre. the right, and customs assessment took place in the (Tegning af Lars Bjørn Madsen, 1985) treasurer’s room on the left. (Drawing by Lars Bjørn Madsen, 1985) Sundtolden blev en særdeles vigtig indtægts- eller 86 milliarder danske kroner i vore dages kilde for den danske konge, i hvis partikulære penge. kasse provenuet indgik – indtil det i 1771 blev I slutningen af 1600-tallet udgjorde sund- bestemt, at pengene i stedet skulle tilfalde sta- tolden cirka 4 ½ procent af statens samlede tens almindelige kasse. I perioden 1497-1857 indtægter, i 1730’erne lå andelen på omtrent blev opkrævet told af 1,8 millioner passerende 6 ½ procent, og i 1780’erne var den steget til skibe, som tilsammen erlagde et beløb på 86 omkring 8 procent. I lange perioder af 1800- millioner rigsdaler. Historikeren Ole Degn har tallet tegnede denne told alene sig for cirka 10 omregnet dette beløb til 11,5 milliarder euro procent af statsindtægterne. 44 ÅRBOG 2010 Der var en del hemmelighedskræmmeri Preussen og Storbritannien støttede amerika- forbundet med opkrævningen af lastetolden nerne, og det endte med, at Danmark måtte fra begyndelsen, idet taksterne for det meste acceptere, at øresundstolden skulle ophøre. Da ikke var offentligt kendte. Men i 1641 og 1645 dens provenu på rundt regnet 2½ million rigs- måtte man fra dansk side gå med til at offent- daler om året som nævnt udgjorde en tiende- liggøre toldruller med tariffer for henholdsvis del af statens samlede indtægter, satsede man engelske og nederlandske ladninger. Af varer, på i stedet at sikre sig et klækkeligt engangsbe- som ikke udtrykkelig var nævnt i toldrullerne, løb fra de søfarende nationer. På en internatio- skulle svares 1 procent af værdien i told. Disse nal konference i København i 1856 indvilgede bestemmelser, hvis principper efterhånden alverdens sømagter i at betale Danmark 33 ½ kom til at gælde også andre nationer, var gæl- millioner rigsdaler som afløsningssum for dende helt til 1842, hvor de blev afløst af en sundtolden. Ophævelsen af sundtolden skete mere tidssvarende toldrulle med generelt no- derpå med virkning fra 1. april 1857. get lavere takster, samtidig med at hele syste- Efter mere end 400 år var øresundstolden met blev lagt i fastere og mere gennemskuelige borte.
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