Kapzsczyzna (Belarusian: Капщызна, Ukrainian: Капщизна) was a tax in the Grand Duchy of Lithuania on distilling or selling alcoholic drinks, a type of the excise tax on alcohol. In Polish lands of the Polish-Lithuanian Commonwealth the corresponding tax was called czopowe.[1][2]
By one suggestion, the term is a variation of the Polish term kopczyzna, a different kind of tax, under the influence of the Belarusian language feature of akanye (o->a phonemic shift).[1] Kopzschyzna itself is derived from the monetary unit Kopa. By another suggestion it is derived from Latin capagium (a kind of monetary subsidy (pecuniarium subsidium)[3]).[2]
This tax was collected annually before Christmas and directed to the state treasury.[4] Its amount was uniform over the state.[5]
References
edit- ^ a b KOPCZYZNA
- ^ a b kapszczyzna
- ^ Glossarium ad scriptores mediæ et infimæ Latinitatis, Volume 2, 1733, p. 213
- ^ МИТНА ЕНЦИКЛОПЕДІЯ, 2013 ISBN 978-617-7094-09-7, p. 335, entry "Капщизна"
- ^ Ivan Pryzhov, Исторія Кабаковъ въ Россіи въ связи съ исторіей Русскаго народа, 1868 (public domain), Chapter XII, pp.149-161.
- Quote from p. 155: "Капщызна однакова по всему Великому князьству Литовсъкому мает быти брана, то есть: од меду копа грошей, от пива чотыры пенези, от горелъки два пенези, от волоки двенадцати пенезей. А хъто шынъку и волоки не маеть, тот от ворот два пенези. А обачывши лепъшы пожиток знаймованья шынку волно будет кому хотя нанята, або тым же мещаном за ведомостью подскарбего нашего"
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