[Religious freedom and religion tax in Hamburg]

The file contains several documents about meetings, resolutions, publications and correspondence with the Warburg family. The results and decisions of the Hamburger general assembly (Hauptversammlung) were the spreading of a better understanding of the Jewish religion, the striving and implementation of equality for all citizens regardless of their religion. The support of christian churches and for christian culture purposes through contributions from Jews was viewed critically. Another document dated December 17, 1913 deals with the Senate proposal regarding the collection of church tax. However, there are a number of difficulties in the way of applying the law to the German-Israelite community in Hamburg. Since the taxable community members can not be recognized as such. In addition, the tax liability within the Israelite community is regulated according to the provisions of the law of November 7, 1864, according to which only those belong to the community who were born as children of community members, or those who have formally entered into the Community. As far as the first group is concerned, there is no legal means to really record the total number of taxable persons. Mr Moritz Warburg published a notification in 1916, that the German-Israelitische community has the right to tax its parishioners. This right is based on the law of 1864. he also explains who belongs legally to the community and who can be taxed. The difference to the Christian communities and the Jewish communities is that the Jews are not automatically taxable by virtue of their Jewry. They only become taxable if they belong to a community. The law of February 1896 becomes effective among Christians, since every Christian who has not left the community is taxable. The second file is a handwritten supplement of Moritz Warburg regarding the tax system for religios communities. Furthermore it includes minutes of the board meeting of the synagogue association (Synagogen Verband) from 4.8.1929. Among others, Mr. Alfred Levy, Heinrich Levy, Mr. Warburg and Dr. Herzfeld were present. The municipal church taxes were discussed and exit declarations were recorded.