{"id":23502,"date":"2020-01-15T08:57:52","date_gmt":"2020-01-15T07:57:52","guid":{"rendered":"https:\/\/vrensted-historier.dk\/?p=23502"},"modified":"2021-03-17T19:03:36","modified_gmt":"2021-03-17T18:03:36","slug":"hartkorn-landgilde-en-beregnings-metode-for-boendernes-afgifter-til-godserne","status":"publish","type":"post","link":"https:\/\/vrensted-historier.dk\/?p=23502","title":{"rendered":"Hartkorn &#8211; Landgilde &#8211; en beregnings metode for b\u00f8ndernes afgifter til Godserne"},"content":{"rendered":"<p align=\"CENTER\"><a name=\"docs-internal-guid-d3a99fd3-7fff-ceb7-93be-13d8570f87a5\"><\/a> <span style=\"color: #000000;\"><span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\"><b>Hartkorn &#8211; landgilde.<\/b><\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\">Hartkorn var oprindelig f\u00e6llesbetegnelsen for de afgifter, b\u00f8nderne ydede i naturalier &#8211;<b> landgilde<\/b> &#8211; til godserne. De forskellige afgifter, var i godsernes jordeb\u00f8ger angivet i forhold til i td. rug eller byg, der var &#8220;h\u00e5rdt&#8221; korn i mods\u00e6tning til havre, &#8220;bl\u00f8dt korn&#8221;.<\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\">Forholdene p\u00e5 de forskellige godser var afvigende, men normen for den almindelige beregning var f\u00f8lgende: <\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"> <span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\">1 td. rug eller byg &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;1 td. hartkorn <\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"> <span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\">1&#8243; gryn eller hvedemel &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. 2 td. \u00a0 \u00a0 \u00a0\u201d<\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"> <span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\">1&#8243; hvede eller \u00e6rter \u2026&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.1 1\/2 td. \u00a0&#8220;<\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"> <span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\">1\u201d havre &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..1\/2 td. \u00a0 \u00a0 \u201d<\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"> <span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\">1&#8243; humle. \u2026&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;1\/2 td. \u00a0 \u00a0 \u201d<\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"> <span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\">4 l\u00e6s engh\u00f8 &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.1 skp. \u00a0 \u00a0 \u00a0\u201d<\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\">12 g\u00e6s &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..1 td. \u00a0 \u00a0 \u00a0\u201d<\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\">Efter enev\u00e6ldens indf\u00f8relse 1660 indkaldtes jordeb\u00f8gerne, og p\u00e5 grundlag heraf udarbejdedes en f\u00e6lles jordebog for alle landets ejendomme, den s\u00e5kaldte matrikel af 1664, hvori ejendommene skyldsattes i hartkorn.<\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\">Denne skylds\u00e6tning viste sig snart at v\u00e6re uretf\u00e6rdig, idet ligningen p\u00e5 godserne som n\u00e6vnt havde v\u00e6ret noget forskellig, og man p\u00e5begyndte derfor i 1681 udarbejdelsen af en matrikel baseret paa jordens ydeevne &#8211; boniteten &#8211; der sattes i forhold til arealet og s\u00e5ledes angav det hartkorn, der skulle svares.<\/span><\/span><\/span><\/p>\n<p><a name=\"docs-internal-guid-59b7bc8d-7fff-f9bb-e79a-bc335c5c7ffa\"><\/a> <span style=\"color: #000000;\"><span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\">Ved boniteringen sattes agerjorden i klasse efter godhed; enge, overdrev og skove takseredes efter udbytte, de kunne frembringe, f.eks. antal h\u00f8l\u00e6s, gr\u00e6sning, svins-olden m.m. Ogsaa m\u00f8lleriet og enkelte andre erhverv blev inddraget heri og vurderedes efter indt\u00e6gt, men enhedsbetegnelsen var stadig hartkorn. Trods mangelfuld opm\u00e5ling og kortl\u00e6gning var denne hartkornsskylds\u00e6tning i begyndelsen god og retf\u00e6rdig, men da den i halvandet hundrede \u00e5r blev benyttet som basis for grundskatten p\u00e5 landet, blev den paa grund af jordernes forbedring m.m. efterh\u00e5nden mere og mere uretf\u00e6rdig, hvorfor man i \u00e5rene 1806-1822 udarbejdede Danmarks sidste matrikel, der dog f\u00f8rst kom til at g\u00e6lde fra 1844. Boniteringen var denne gang langt mere omhyggelig, og al agerjorden sattes i takst fra 1 til 24. Af de bedste jorder beskattedes 6 1\/6 td. land (\u00e1 14.000 kvadratalen) til at yde i td. hartkorn. Paa Lolland og Falster gik der 9 4\/5 tdr. land og i Ringk\u00f8bing amt 45 tdr. land til i td. hartkorn. Gennemsnittet for hele landet var 18 tdr. land pr. td. hartkorn.<\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\">Vurderingen tog ikke hensyn til beliggenheden, hvilket i forbindelse med den tekniske udvikling medf\u00f8rte, at de d\u00e5rlige jorders v\u00e6rdi ved opdyrkning, transportanl\u00e6g m.v. steg st\u00e6rkt, uden at dette medf\u00f8rte takst\u00e6ndring og f\u00f8lgelig heller ikke skattefor\u00f8gelse. <b>Hartkornsskatten blev derfor utidssvarende, hvorfor man i 1903 vedtog loven om ejendomsskyld, hvilket bet\u00f8d en fuldst\u00e6ndig oph\u00e6velse af hartkornet som grundlag for skatter til stat og kommune.<\/b><\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\"> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-34141\" src=\"https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/60C96A63-23C3-432C-BF5E-D6B160F38FE7-456x600.jpeg\" alt=\"\" width=\"456\" height=\"600\" srcset=\"https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/60C96A63-23C3-432C-BF5E-D6B160F38FE7-456x600.jpeg 456w, https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/60C96A63-23C3-432C-BF5E-D6B160F38FE7-228x300.jpeg 228w, https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/60C96A63-23C3-432C-BF5E-D6B160F38FE7.jpeg 730w\" sizes=\"auto, (max-width: 456px) 85vw, 456px\" \/> <\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-34142\" src=\"https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/7096D3AA-5446-4F3A-92CA-61B695D9E529-586x600.jpeg\" alt=\"\" width=\"586\" height=\"600\" srcset=\"https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/7096D3AA-5446-4F3A-92CA-61B695D9E529-586x600.jpeg 586w, https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/7096D3AA-5446-4F3A-92CA-61B695D9E529-293x300.jpeg 293w, https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/7096D3AA-5446-4F3A-92CA-61B695D9E529-768x787.jpeg 768w, https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/7096D3AA-5446-4F3A-92CA-61B695D9E529.jpeg 781w\" sizes=\"auto, (max-width: 586px) 85vw, 586px\" \/> <\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-34143 alignright\" src=\"https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/4772A35B-1ACD-4BE0-9CC0-532109CCDCCE-600x424.jpeg\" alt=\"\" width=\"600\" height=\"424\" srcset=\"https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/4772A35B-1ACD-4BE0-9CC0-532109CCDCCE-600x424.jpeg 600w, https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/4772A35B-1ACD-4BE0-9CC0-532109CCDCCE-300x212.jpeg 300w, https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/4772A35B-1ACD-4BE0-9CC0-532109CCDCCE-768x542.jpeg 768w, https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/4772A35B-1ACD-4BE0-9CC0-532109CCDCCE.jpeg 810w\" sizes=\"auto, (max-width: 709px) 85vw, (max-width: 909px) 67vw, (max-width: 984px) 61vw, (max-width: 1362px) 45vw, 600px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-34144\" src=\"https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/1D027445-9BC1-432D-B413-BB3AD25B0E1A.jpeg\" alt=\"\" width=\"512\" height=\"542\" srcset=\"https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/1D027445-9BC1-432D-B413-BB3AD25B0E1A.jpeg 512w, https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/1D027445-9BC1-432D-B413-BB3AD25B0E1A-283x300.jpeg 283w\" sizes=\"auto, (max-width: 512px) 85vw, 512px\" \/> <\/span><\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-34145 alignright\" src=\"https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/D767607E-0E2C-490D-85A7-4B069BBF2047.jpeg\" alt=\"\" width=\"500\" height=\"334\" srcset=\"https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/D767607E-0E2C-490D-85A7-4B069BBF2047.jpeg 500w, https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/D767607E-0E2C-490D-85A7-4B069BBF2047-300x200.jpeg 300w\" sizes=\"auto, (max-width: 500px) 85vw, 500px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-34146 alignleft\" src=\"https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/5CA7B883-B948-4BBA-850D-168F45C95BC9-597x600.jpeg\" alt=\"\" width=\"597\" height=\"600\" srcset=\"https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/5CA7B883-B948-4BBA-850D-168F45C95BC9-597x600.jpeg 597w, https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/5CA7B883-B948-4BBA-850D-168F45C95BC9.jpeg 637w\" sizes=\"auto, (max-width: 597px) 85vw, 597px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-34147\" src=\"https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/3ECFE93C-F583-473D-A2CA-F1DF9F83B11A-428x600.jpeg\" alt=\"\" width=\"428\" height=\"600\" srcset=\"https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/3ECFE93C-F583-473D-A2CA-F1DF9F83B11A-428x600.jpeg 428w, https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/3ECFE93C-F583-473D-A2CA-F1DF9F83B11A-214x300.jpeg 214w, https:\/\/vrensted-historier.dk\/wp-content\/uploads\/2020\/01\/3ECFE93C-F583-473D-A2CA-F1DF9F83B11A.jpeg 456w\" sizes=\"auto, (max-width: 428px) 85vw, 428px\" \/><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-family: Arial, sans-serif;\"><span style=\"font-size: large;\">\u00a0<\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hartkorn &#8211; landgilde. Hartkorn var oprindelig f\u00e6llesbetegnelsen for de afgifter, b\u00f8nderne ydede i naturalier &#8211; landgilde &#8211; til godserne. De forskellige afgifter, var i godsernes jordeb\u00f8ger angivet i forhold til i td. rug eller byg, der var &#8220;h\u00e5rdt&#8221; korn i mods\u00e6tning til havre, &#8220;bl\u00f8dt korn&#8221;. Forholdene p\u00e5 de forskellige godser var afvigende, men normen for &hellip; <a href=\"https:\/\/vrensted-historier.dk\/?p=23502\" class=\"more-link\">L\u00e6s videre<span class=\"screen-reader-text\"> &#8220;Hartkorn &#8211; Landgilde &#8211; en beregnings metode for b\u00f8ndernes afgifter til Godserne&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-23502","post","type-post","status-publish","format-standard","hentry","category-gaarde-og-husmandsbrug-2"],"_links":{"self":[{"href":"https:\/\/vrensted-historier.dk\/index.php?rest_route=\/wp\/v2\/posts\/23502","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vrensted-historier.dk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vrensted-historier.dk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vrensted-historier.dk\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vrensted-historier.dk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=23502"}],"version-history":[{"count":4,"href":"https:\/\/vrensted-historier.dk\/index.php?rest_route=\/wp\/v2\/posts\/23502\/revisions"}],"predecessor-version":[{"id":34148,"href":"https:\/\/vrensted-historier.dk\/index.php?rest_route=\/wp\/v2\/posts\/23502\/revisions\/34148"}],"wp:attachment":[{"href":"https:\/\/vrensted-historier.dk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vrensted-historier.dk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=23502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vrensted-historier.dk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}