The First Revenue Issued in Romania 1856
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EFIRO 2008 FIP Revenue Commission Francisc AMBRUª presentation TTHHEE FFIIRRSSTT RREEVVEENNUUEE IISSSSUUEEDD IINN RROOMMAANNIIAA 11885566 Romanian Flag in the time of Alexandru Ioan Cuza (1859 - 1862), Bucureºti, 27 June 2008 after the Principalities Union. Francisc AMBRUª presentation TTHHEE FFIIRRSSTT RREEVVEENNUUEE IISSSSUUEEDD IINN RROOMMAANNIIAA 11885566 Bucureºti, 27 June 2008 Introduction his year we celebrate 152 years from the birth of the fiscal stamp, Princely Stamp, crucial moment in the history of Romanian finance, Tevent of great importance for the history of Romania. This year we also celebrate 150 years from the issue of the first Romanian stamp, the famous Auroch Head (Bull Head), issued two years later but at the same printing house and on the same infrastructure. t is impossible to study the first fiscal stamps without prior knowledge of the social and political events it generated and the history of Roma- Inia in the geo-political context of the Europe of those times. In post Second World War Romania, the systematic destruction of private and state archives through the famous paper waste recycling campaigns and their de- posit in inadequate spaces make an elaborate study difficult. After 1989 a large portion of the Post and Finance Ministry archives were moved and it is very difficult to access them without special approvals, cataloging being different in comparison with the criteria of a philatelist and requiring tens of year of in- terventions and research to bring light to the history of fiscal philately. hope that in the near future the opportunities offered by internet and elec- tronic archiving are seriously taken into consideration by the management Iof the respective institutions. In the specialized literature few articles are found, fragmented or ample, elaborated by famous researchers of postal his- tory or enthusiasts of fiscal philately, articles which helped me in the present study. A special place is represented by the observations made over pieces from my personal collection. I can not ignore these researchers, known per- sons, people who sacrificed their time to solve the enigmas of postal and fis- cal history: Kiriac Dragomir, Leonard Pascanu, Mihail Popovici, Mihai Cojocar, Aurel Maxim, Valentin Robu, John Barefoot and Val Tebeica. Probably there are many other who I do not know, the circulation of informa- tion being difficult. I ask for humble apologies for this situation. hope that this study is a useful instrument for researchers of postal and fis- cal history, a start for an ample research which cannot be elaborated by one Iman, without the help of others. Any observation or information received shall be taken into consideration, studied and treated appropriately. Francisc Ambrus 2 A Brief History of the Territory of Romania The principalities of Moldavia, Wal- brudja was part of the Turkish Empire lachia and Transylvania existed with var- since 1417. ious degrees of independence and Between 1711 and 1821 Moldavia territorial extent since the Middle Ages. and Wallachia were ruled by princes, The Turkish invasion of Europe, begun mostly of Greek origin, appointed by the in 1353, eventually led to their subjuga- Turks (the Phanariot period); afterward tion as tributary states of the Ottoman native princes were appointed or elected. Empire. The Crimean War further lessened Unlike some other parts of conquered Turkey's control, and Moldavia and Wal- Europe, such as Bulgaria, the three prin- lachia were united as Romania in 1859- cipalities were not completely absorbed 62. The regions of Moldavia and into the Empire, but were able to main- Wallachia were also targeted for Hun- tain a high degree of local autonomy. garian expansion but were incorporated Transylvania became part of the Austrian into the Ottoman Empire by the 15th Habsburg Empire in 1699, as did the Century. In 1812, Russia seized an area Banat in 1718. of Moldavia from the Turks, but the re- Oltenia, the western part of Wallachia, mainder of Moldavia and Wallachia, with was part of the Austrian Empire from French assistance, united in 1859 under 1718 to 1739. Bucovina, previously part Alexandru Cuza, to form a national state of Moldavia, became part of the Austrian which bore the name Romania from Empire in 1775. Bessarabia, also previ- 1862. ously part of Moldavia, became part of Cuza abdicated in 1866 to be suc- the Russian Empire in 1812. The Do- ceeded by King Carol Ist, who in 1877 Romanian Principalities 1856 - 1859 3 Romanian Principalities 1859 - 1878 declared independence from the Ot- March 30, 1856 (Treaty of Paris, toman Empire and expanded Romanian Crimean War) Southern Bessarabia to territory by taking Dobruja in 1878. Aim- Moldavia from Russia (counties Bolgrad, ing to further extend its boundaries, Ro- Cahul, Ismail) mania entered the First World War on the October 20, 1878 (Congress of Berlin, side of the Triple Entente (UK, France, Russo-Turkish War) Dobrudja and and Russia). Immediate invasion by Aus- Danube Delta from Turkey (counties tria-Hungary and Bulgaria followed; how- Constanta, Tulcea) Southern Bessara- ever, at the Versailles Peace Conference bia to Russia in 1919, Romania was awarded Transyl- August 10, 1913 (Peace of Bucharest, vania and Bessarabia, bringing their eth- Second Balkan War) Southern Do- nic Romanian populations within brudja from Bulgaria (counties Caliacra, Romanian boundaries Durostor) After 1867 Transylvania and the Banat April 9, 1918 (popular declaration) were under Hungarian control in the Aus- Bessarabia from Russia November 28, tro-Hungarian Empire, and Bucovina 1918 (popular declaration) Bucovina under Austrian control. from Austria Additions to and subtractions from Mol- December 1, 1918 (popular declara- davia and Wallachia since the Crimean tion) Transylvania and Banat from Hun- War are as follows: gary 4 Wallachia 1856 The fiscal apparatus during the Organic Regulations Organization of the fiscal apparatus lease was one of the wildest factors for is greatly influenced by the way in tax payers, these being at the mercy of which the state is organized. We will not the tax collector who was covered in re- find a fiscal apparatus organized in lation to the State by the prepaid con- older times, when the State itself was tract. not organized. The first organization of Excise tax – remnant of the Middle our finances were regulated by the Or- Ages, it represented tax on consumer ganic Regulation, on the 1st of January goods entering towns. In Romania ex- 1832, until that legislation not being cises were collected from 1864 to 1903, able to speak of an organization of the when they were repealed by the Costi- fiscal apparatus in the real sense of the nescu Law and replaced with commu- word. This does not mean that until that nal fund taxes. time there were no taxes. On the con- The Principalities’ fiscal adminis- trary, there were in excess. The inhabi- tration, up to the Organic Regulations tants of the Principalities paid looked like this: burdening taxes, reason for which they The Ruler, who received all taxes; emigrated in neighboring countries, be- The High Treasurer, similar to the sides the fact that taxes were high they present Minister of Finance, adminis- were not collected by the State but by tering the treasury in regards to tax col- private tax collectors who brought at lecting and the treasury revenues. He auctions the right to collect taxes from distributed the head tax throughout the the citizens. country and had the situation of each With tax collecting there was a lot village as to what tax was due. of abuse, collecting from peasants – Gãletarii (Bucket tax collectors), they being the only tax payers, nobles who collected agricultural products sub- and the clergy being exempted – many ject to taxation in goods called “Bucket” times over the amount due, the poor people having no one to complain, jus- tice being on the side of the most pow- erful, meaning the tax collectors who acquired the right to collect taxes. Re- volts were on the increase, the running of peasants making the Ruler of the country thinking about this. I present some of the tax collecting systems in the 18th and 19th century: Cisluirea (Head tax)– based on the system of distributing the tax to each person – with the exception of the priv- ileged ones – taking into account the wealth of the tax payer. Dijma (Tithe)– tax paid to the Ruler, a tenth of all major produce, such as honey, wax, wine, grain, animal, etc. Tax lease – the lease of tax collect- ing was done annually, by public tender in front of the Ruler, the one who offered more leasing the tax collecting. Tax collecting Organic Regulation 1832 5 Grigore Alexandru Ghica’s seal stamp and signature After the Revolution of 1848, though the Balta – Liman Convention of 1849, between Russia and the Ot- toman Empire, the Rulers of the Ro- manian Principalities were named for a mandate of seven years. During their rule they sought to improve the State and administration problems. As such, Grigore Alexandru Ghica since 1777 in Moldova, in the beginning a long dis- tance postal service was established (naming a measure unit for grains). for the Iasi – Mihaileni and Iasi – Galati The bucket tax was a tax in prod- routes, where all travelers, besides the ucts paid by all peasants when estab- mandatory pass issued by the post also lishing anywhere, not only on a noble’s received a special print – blanket bear- property; ing the seal of the Ministry of Finance. Vinãricerii (Wine tax), collectors Through this document was collected who collected in nature from wine mak- from each traveler in the blanket 5 ers; parale per hour and horse, fiscal tax Hay tax collectors, pig tax collec- destined to create revenue for the tors, sheep tax collectors, honey tax newly established Ministry of Finance.