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Received payment from the city for inspector / wine gauger duties
December 15, 1717
Received payment from city for wine gauger duties; wijn peijlder 500 brandewijn peijlder 96.
Adriaen Hoppesteijn Van Leeuwen notary
This document accounts for the payment of excise taxes by those who profited from handling or selling wine, brandy, distilled liquor, and vinegar. It also accounts for the expenses, largely salaries, involved in the administration of the excise tax system.
The people involved have three roles:
someone who appears before a notary (comparant)
Those who appeared, the comparants:
Hendrick Vockestaart, secretary (secretaris)
Abraham Nieuwland, Jan Landsvelt, Cornelis Mees and Abraham van Schie, all listed as director of the excise tax system (directeur admodiatie)
Wilhem Jansz de Vegter, collector (collecteur)
For the period beginning October 1716, the document involves eight debtors, three of whom have their vocation noted: grossier van brandewijn, pachter van de brandewijnen, and pachter van de wijnen. A grossier is a wholesaler. A pachter is a farmer, here a tax farmer. The government raised the money from an excise tax immediately, by auctioning it to a tax farmer, who then got to keep whatever he collected.
Of the nineteen creditors, half have their positions noted: deurwaarder/process server or bailiff, peijlder van brandewijn/brandy gauger, and peijlder van wijnen/wine gauger. Van Leeuwenhoek is noted as a peijlder/gauger, along with one schipper/boat captain, one hospes/innkeeper, and the notary himself, Adriaen Hoppesteijn Van Leeuwen.
The payments into the system totalled almost 35,000 guilders. The major expenses were the fixed tractementen/salaries or pensions of the public officials, here totalling 3,269, in the order listed in the document.
Wilhem Jansz de Vegter collecteur 600
Pieter van Pollinkhooven wijn peijlder 240
Jan Mommaal brandewijn peijlder 334
Jan van Waddinxhoek wijn and brandewijn peijlder 480
Antonij Leeuwenhoek wijn peijlder 500
brandewijn peijlder 96
Andries van Renssen deurwaarder 432
Dirk Menschert deurwaarder 432
Jan van Waddinxhoek deurwaarder 155
Note that Jan van Waddinxhoek got paid twice, for a total even higher than the collector's. Van Leewuenhoek was second, with two payments. Here are the two entries:
Aan Sr. Anthonij Leeuwenhoek peijlder voor desselfs jaarlijkse tractement weegens de wijnen, de somma van vijft hondert guldens.
"To Anthony Leeuwenhoek gauger for the same annual salary for wine, the sum of five hundred guilders." The Sr. is a mark of respect above the ordinary burger/citizen.
Aan Sr. Anthonij Leeuwenhoek ter saake voorsch: de somma van ses en 't negentig gulden.
"To Anthony Leeuwenhoek for the fore-mentioned [brandywine gauger], the sum of ninety-six guilders."
ONA Delft inv. 2563D, fol.172