There are different types of real estate taxes: those for owners, and those for residents. Some tax registers have one, some the other, and some have both. Understanding which is which can be a vital clue to research your ancestors. If your ancestors owned real estate, that can prompt research into land records. If your ancestors were tenants, you can still check land records in case they owned property at a different time or in a different place. But if you cannot find them, that explains … [Read more...]
Source – Mill tax records
Before say 1800, taxes varied widely depending on the location. Several provinces instituted a mill tax; a tax on grinding grain. The tax could be levied in different ways. Often, a fixed sum was charged per head, with a reduced rate for children under 16. In some jurisdictions, the tax collector collected the taxes and recorded who paid what. In other jurisdictions, the tax was leased to the highest bidder, who would then collect the taxes and got to keep any profits above the paid sum. In … [Read more...]
Quick Tip: If they enjoyed it or needed it, there was a tax on it
Throughout the history of the Netherlands, various levels of government have taxed items that the residents needed or enjoyed. The taxes vary over time and place. Examples of taxes that have been levied in the Netherlands at different times and places: Hearth tax Salt tax Spice tax Horse tax Mill tax Income tax Real estate tax Asset tax Estate tax (death duties) You can find tax records in the government records of the different levels of government. My … [Read more...]
Case study – Using Estate Inventories
In Winterswijk, Gelderland in 1754, Jan Hendrik Hilbelink was a widower with four young children, who wanted to marry again. Before being allowed to do so, he had to come to an agreement with the guardians of his minor children. He made an estate inventory of all the possessions of him and his late wife, Aaltjen Vriesen. Their children would be entitled to her half. The inventory consists of the following items: 1 piece of farm land cooking tools (pots, baking trough, sifs) 2 … [Read more...]
Dutch term – Collaterale Successie
Collaterale Successie [Collateral Succession] is the situation where an inheritance goes to heirs in collateral lines, such as the siblings, aunts and uncles of the deceased, or their descendants. Many regions charged a tax on collateral successions, which was recorded in separate registers. These tax registers can give a good overview of the family composition. After about 1806, these registers were rendered obsolete by the introduction of the Memories van Successie [death duties files] … [Read more...]
Dutch Genealogy Webinar – Questions about Records
During the webinar "Researching Your Dutch Ancestors," the viewers had the most interesting questions. I got to address some of them during the webinar, but thought they all deserve a reply so I'm dedicating this post to answer some more. There were so many great questions that I will have inspiration for several follow-up articles, so please stay tuned and follow this blog or newsletter to read them all. In this first article, I will answer the questions about records in the … [Read more...]