Ofiara wieczysta a problem regionalnych sporów podatkowych w początkach obrad Sejmu Wielkiego

Abstract

Seym in periods 1788-1792 made a wide reform program for example they changed the financial system. On 26 March 1789 it was imposed a new tax which took 10% of profits from every nobility fortune. It was the first, in the history of Polish and Lithuanian Union, the permanent taxation from profits which was made on nobility land. The nobility accepted this reform in general but when Seym must accept one technique of taxation this caused a great deal of controversy. In result of that confusion there were argument between big parts of the country for example Wielkopolska and Małopolska. The delegates from those two provinces had many historical and economical reasons to dislike each other. The delegates from Małopolska, especially from eastern part of this province supported the idea of Fryderyk Moszyński. He made the plan that the profits from possession could be estimated on the basic price of lands in provinces during the periods 1778-1788. This project caused strong opposition among the delegates from the rich province of Wielkopolska (where land prices were high). In this article I try to show this discussion and special economical and historical questions, which were important in the discussion. I try to use the statistical information to show the material bases on those controversies. This theme is important to understand the economical situation of land owners from different province during the last period of Polish and Lithuanian Union existence.