Johann Gottlieb Faust. Gefoderter [sic] Beweiss, daß das Recht der Nachsteuer ein Regale seye.

(GERMANY).

Hechtelischen Buchhandlung

Frankfurt & Leipzig

1756

Addresses the question if the sovereign of a country has the right to tax the assets of citizens who leave the country, and if so, does this also apply to Jews as well. In this comprehensive legal document the author quotes various historical, legal and other sources and concludes that the sovereign has the right to apply a 10% tax if a citizen moves to another country. He discusses whether Jews who were historically the subjects of the Emperor of the Holy Roman Empire should be treated the same way. In his opinion Jews since became the subjects of the rulers of the various German states and the same rules have to be applied. The question is raised whether Jews who are usually already burdened with higher taxes than other subjects of a state should be exempt of this new tax or should pay a smaller amount. He concludes with the recommendation to treat Jews equally in this respect and thus they should pay the same tax as other subject if they intend to leave the country.