Opodatkowanie wiernych na rzecz prac remontowo-budowlanych w diecezji lubelskiej, na podstawie uchwał zgromadzeń parafialnych z lat 1919-1923
Taxation of the faithful for renovation and construction works in the diocese of Lublin on the basis of resolutions of parish assemblies from 1919-1923

Summary/Abstract: The present paper presents and exemplifies the legal basis of taxation of the faithful for renovation and construction purposes in the parishes of the Lublin diocese in the first years of the Second Polish Republic, and discusses the types of burdens incurred by the faithful as well as the ways of enforcing obligations established by parish assemblies. The analysis is based on the materials from the Archives of Modern Records in Warsaw (the collection of the Ministry of Religious Denominations and Public Education) and Lublin Archdiocesan Archives. Investments undertaken in the parishes required the involvement of all the faithful in the reconstruction of churches, rectories, church servants’ quarters and farm buildings destroyed during the war. In accordance with the applicable legal provisions, decisions to start renovation and construction works were made by parish assemblies held under the chairmanship of the mayor or village administrator and the church supervision. Parish assemblies also passed a tax for these purposes. It was imposed on all inhabitants and paid in currency or in grain in proportion to the acreage of land owned. Tax resolutions in question came into force after approval from regional and ministerial authorities. Under the decisions of parish assemblies, inhabitants were obliged to contribute financially or in person to undertaken works, and the taxes they paid were the main component of parishes’ construction budgets.

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