Nastanak i političko-upravni odnosi u općini Belišće u razdoblju Kraljevine Srba, Hrvata i Slovenaca
The creation of and the political-administrative relations in Belišće Municipality in the period of the Kingdom of Serbs, Croats and Slovenes

Summary/Abstract: Belišće was the workers’ settlement built for the purpose of fi nalizing the timber products from the manipulation of forest owned or leased by the company “S. H. Gutmann d.d.”, the largest wood company in Central Europe, which played a very important role in the overall wood industry of Yugoslavia. In the tax system of interwar Yugoslavia, such a company would often have been severely taxed by the municipality, so the company decided to establish their own self-governing community. Paper examines the principles of the formation of municipalities in interwar Yugoslavia. It follows the process of separating the settlement in Belišće from the municipalty of Valpovo-Trg, the causes of this separation, and the separation procedure. It shows the functioning of local self-government in the interwar period, investigates municipal surtax and the principles by which they were adopted by the council members.

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