The kwarta ( lt, 'kvarta') or quarter tax was a tax in
Polish–Lithuanian Commonwealth
The Polish–Lithuanian Commonwealth, formally known as the Kingdom of Poland and the Grand Duchy of Lithuania, and, after 1791, as the Commonwealth of Poland, was a bi-confederal state, sometimes called a federation, of Crown of the Kingdom of ...
on all incomes from crown estates in ''królewszczyzna'' (
crown lands
Crown land (sometimes spelled crownland), also known as royal domain, is a territorial area belonging to the monarch, who personifies the Crown. It is the equivalent of an Fee tail, entailed Estate (land), estate and passes with the monarchy, be ...
). It was established in 1563.
Norman Davies
Ivor Norman Richard Davies (born 8 June 1939) is a Welsh-Polish historian, known for his publications on the history of Europe, Poland and the United Kingdom. He has a special interest in Central and Eastern Europe and is UNESCO Professor a ...
, ''God's Playground
''God's Playground: A History of Poland'' is a history book in two volumes written by Norman Davies, covering a 1000-year history of Poland. Volume 1: ''The origins to 1795'', and Volume 2: ''1795 to the present'' first appeared as the Oxford Cl ...
''
p. 97
/ref>
Initially the rate was 1/4, hence the name, later 1/5. Its purpose was to maintain the Kwarta army. Later it was absorbed into the '' hiberna'' military-purpose tax.
References
Polish–Lithuanian Commonwealth
Legal history of Poland
Abolished taxes
1563 establishments in Europe
16th-century establishments in Poland
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