Kongsumsiting, skattur, líkningareindir og fólk í tí føroyska skattlandinum umleið 1300-1600 / Royal administration, taxation, assessment units and population in the Faroese tax-land approx. 1300-1600

Andras Mortensen

Abstract


Abstract
The article examines the royal administration and taxation of the Faroese "skattland" or tax-land in the period between approx. 1300 and 1600 based on a retrospective methodology. Questions are asked about, how the tax was assessed, how many taxpayers there were, how many people they represented, what the tax was used for, and how great the burden was of the royal tax. The royal administration of the 16th century was established with the Landlaw of King Magnus the Lawmender before 1280, but the sources indicate that it was not fully expanded with a Lawthing before 1350-1400. In the land register from 1584, we get the earliest overview of the royal tax system, and the sources from the 16th and 17th centuries tell that the tax was a substitute for the leidang. The tax system in the land register suggests that taxable farms were listed based on a past farm count. A comparison of the fragmented Faroese source material from the High and Late Middle Ages with information from other skattlands in the Norwegian realm indicate that this past time has been approx. 1300. The land register therefore provides information concerning how many taxable farms were in the Faroe Islands in approx. 1300, and where they were. The study shows that approx. 2.471 people lived in the Faroe Islands when the tax scheme was launched approx. 1300 and approx. 3.460 people in 1584. When the number of taxpayers is compared with information from the bailiff’s accounts in the 17th century, they indicate that the royal tax-rate of Faroese taxpayers was between 4 and 5% of their production in the period between approx. 1300 and 1600.

Úrtak
Í greinini verður tann kongliga umsitingin og skattingin av tí føroyska skatt- landinum í tíðarskeiðinum millum umleið1300 og 1600 kannað við støði í afturlítandi háttalagi. Spurt verður, hvussu skattur var líknaður, hvussu nógvir skattgjaldarar vóru, hvussu nógv fólk teir umboðaðu, hvat skatturin fór til og hvussu stór byrðan var av kongsskattinum. Tann kongliga umsitingin í 16. øld var komin við Landslógini hjá Magnusi kongi lógbøtara fyri 1280, men keldutilfarið bendir á, at umsitingin ikki var fult skipað við einum løgtingi fyrr enn 1350-1400. Í jarðarbókini frá 1584 fáa vit tað fyrsta yvirlitið yvir ta kongligu skattaskipanina, og í keldunum úr 16. og 17. øld fæst at vita, at skatturin varð nevndur "leding" og harvið goldin í staðin fyri leiðangs-tænastu. Skattatølini í jarðarbókini benda á, at útgangsstøðið fyri skattaálíkningini var ein uppteljing eina ferð í fortíðini av húsum, sum skuldu hava skattskyldu. Ein samanbering av tí brotakenda keldutilfarinum úr Føroyum úr há- og seinmiðøld við upplýsingar úr øðrum skattlondum í tí norska ríkinum benda á, at henda uppteljing fór fram umleið 1300. Jarðarbókin gevur tí upplýsingar um, hvussu nógvir garðar við skattskyldu vóru í Føroyum í umleið 1300, og eisini, hvar í landinum teir vóru. Kanningin sýnir, at umleið 2.471 fólk búðu í Føroyum, tá ið skattaskipanin kom í lag, og umleið 3.460 fólk í 1584. Tá talið av skattgjaldarum verður samanborið við upplýsingar úr fútaroknskapunum úr 17. øld, fáast ábendingar um, at kongs- skatturin, sum teir føroysku skattgjaldararnir guldu, lá millum 4 og 5% av framleiðslu teirra í tíðarskeiðinum millum umleið 1300 og 1600.


Keywords


Faroe Islands, Norwegian realm, "skatland", tax-land, tributary land, royal income, tax, royal administration, "sysselmann", "leidang", lawthing, delegates, taxfarmer, taxpayer, assessment-unit, land lease, farm-count, population. 1 Inngangur

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DOI: http://dx.doi.org/10.18602/fsj.v0i0.127

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