Die Verwendung der Reichssteuer von 1427 im Spiegel der Quittungen und Rechnungsbücher

Abstract

This paper examines the accounting book "Liber Teutonicorum des Ausgebens" and quittances from the state archive in Nuremberg about the imperial tax from 1427, whose intent was to finance the war against the Hussites in Bohemia. Unlike older studies, which focused on the concept and failed enforcement of the tax, this paper raises questions about the use of the collected tax money and the responsible actors involved. Therefore, the aim is to provide a new perspective to assess the imperial project, which historians often claim as a failure. Starting from the normative text of the tax law, first the members of the two institutions are determinated responsible for administrating and spending the money and it is showen how they worked together. In the second step, the quittances are discussed and the possible need for accountability for both institutions to the king and prince-electors. That leads to the third question about the role of external actors in decision-making, where the entries in the accounting books are analyzed.