"Aff stoer och merchelig importantz" - En undersøkelse av den norske fiskaletaten, 1661-1670
Type
Master thesisNot peer reviewed

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Date
2013-11-20Author
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Show full item recordAbstract
Ingenting er nevnt om sammendrag på samme
skriftspråk som i oppgaven i dokument med tittelen
"Retningslinjer ved innlevering av masteroppgave
ved AHKR, UiB". Derimot er sammendrag på annet
språk enn oppgaven påkrevd. The Fiscal Agency in Norway, 1661-1670
English Abstract
Following the introduction of absolutism in
Denmark-Norway in 1660, the office of
generalfiskal ( fiscal general') was established
as part of the new administration of the
Rentekammer ( Exchequer'). The fiscal general was
initially dependent on the generalprokurør
( procurator general') and directed to prosecute
tax arrears, embezzlement of royal revenue, and
erroneous financial records. To assist the fiscal
general, a number of subordinate underfiskaler
( fiscal lieutenants') were established in the
Danish provinces.
A fiscal was appointed to supervise the Norwegian
part of the realm in November 1661. At that point,
fiscal general Søren Kornerup had directed his
attention towards lèse-majesté, and through his
efforts a framework of fiscal laws was discussed
by a legal commission, which placed offenses
against the sovereignty of the majesty under the
supervision of the fiscal general.
The dual role of the fiscal agency was reflected
in the instructions given to the Norwegian
fiscals. The first such instruction was received
by fiscal Jacob Madsen in March 1663, and
altogether omitted duties of financial auditing.
Instead, it reflected Kornerup's obsessions with
lèse-majesté. In the summer of 1663, two
developments seem to have shifted the course of
the Norwegian fiscal agency back to its originally
envisioned function. At around the same time
fiscal general Kornerup fell from grace, a new
fiscal leader was appointed in Norway. He received
new instructions in 1664. This time, duties
pertaining to lèse-majesté were largely omitted in
favour of supervision of income from tax and
excise. However, the Norwegian fiscals remained
responsible for prosecuting offenses against royal
decrees relating to the judiciary and the
administration.
The duality described above has been the cause of
disagreement amongst Norwegian scholars. The
fiscal agency has alternately been described as
either a secret police or an auditing agency, or
both. In this dissertation, the author has
attempted to clarify the intention, function, and
practice of the Norwegian fiscal agency. The
findings show that the Norwegian fiscals pursued
both lèse-majesté and purely fiscal matters
throughout the short period the officials operated
in the country. The agency was abolished in 1670
due to its lack of profitability and the negative
effects its practices caused.
Publisher
The University of BergenCollections
- History 368
Copyright the author. All rights reserved