{"id":141731,"date":"2025-02-27T18:47:30","date_gmt":"2025-02-27T16:47:30","guid":{"rendered":"https:\/\/oudaalten.nl\/niet-gecategoriseerd\/liberal-gift-of-1748\/"},"modified":"2026-04-11T12:21:25","modified_gmt":"2026-04-11T10:21:25","slug":"liberal-gift-of-1748","status":"publish","type":"post","link":"https:\/\/oudaalten.nl\/en\/government\/taxes\/liberal-gift-of-1748\/","title":{"rendered":"Liberal Gift of 1748"},"content":{"rendered":"\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<p><strong>The Liberal Gift was a one-time tax introduced in the Republic of the Seven United Netherlands in September 1747 to cover the escalating defense costs caused by the war with France.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-achtergrond\">Background<\/h2>\n\n\n\n<p>During the War of the Austrian Succession (1740\u20131748), the Republic was involved in a conflict against France and Spain as an ally of Great Britain and Austria. The military threat increased significantly in 1747 when French troops occupied large parts of the Southern Netherlands and even parts of the Republic, including Zeeland and Maastricht. <\/p>\n\n\n\n<p>The Republic was poorly prepared for a large-scale war and was in a deep financial crisis. To finance the military expenditures, a one-time tax was established: the <strong>Liberal Gift<\/strong>, also known as the <em>fiftieth penny<\/em>. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-wat-was-de-liberale-gifte\">What was the Liberal Gift?<\/h2>\n\n\n\n<p>The tax was called a &#8216;liberal&#8217; or &#8216;voluntary&#8217; gift, but in practice, it was not entirely optional. Every household\u2014both poor and wealthy\u2014was expected to contribute. The wealthy had to pay two percent of their assets (hence the name fiftieth penny). Those who possessed less than 500 guilders could determine for themselves how much they &#8216;furnished&#8217; (gave). Residents had to declare under oath how much they owned. The contribution to the Liberal Gift could then be paid in four installments.     <\/p>\n<\/div>\n\n<div style=\"height:var(--wp--preset--spacing--20)\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<div class=\"wp-block-group has-accent-2-background-color has-background is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--40)\">\n<h2 class=\"wp-block-heading\" id=\"h-registratie-van-de-liberale-gifte-in-aalten-en-bredevoort\">Registration of the Liberal Gift in Aalten and Bredevoort<\/h2>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;69e1fa5027150&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"69e1fa5027150\" class=\"wp-block-image alignright size-full is-resized wp-lightbox-container\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"1000\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/oudaalten.nl\/wp-content\/uploads\/2025\/02\/Liberale-Gifte-1748-Aalten.jpg\" alt=\"'Liberale Gifte' 1748, Aalten parish\" class=\"wp-image-106124\" style=\"width:300px\" srcset=\"https:\/\/oudaalten.nl\/wp-content\/uploads\/2025\/02\/Liberale-Gifte-1748-Aalten.jpg 800w, https:\/\/oudaalten.nl\/wp-content\/uploads\/2025\/02\/Liberale-Gifte-1748-Aalten-240x300.jpg 240w, https:\/\/oudaalten.nl\/wp-content\/uploads\/2025\/02\/Liberale-Gifte-1748-Aalten-480x600.jpg 480w, https:\/\/oudaalten.nl\/wp-content\/uploads\/2025\/02\/Liberale-Gifte-1748-Aalten-768x960.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\taria-label=\"Enlarge\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.imageButtonRight\"\n\t\t\tdata-wp-style--top=\"state.imageButtonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewBox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><\/figure>\n\n\n\n<p>The collection of the Liberal Gift took place in 1748 and was meticulously recorded in special registers (tax rolls). In the parish of Aalten, the registration was organized by village and rural districts, and further subdivided by &#8216;rot&#8217; (district). The tax roll for the town of Bredevoort is likewise subdivided by district.  <\/p>\n\n\n\n<p>In the tax rolls, information was recorded per house, such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-large-font-size\">Names of the residents<\/li>\n\n\n\n<li class=\"has-large-font-size\">(Sometimes) the farm name<\/li>\n\n\n\n<li class=\"has-large-font-size\">Number of resident children (above and below 16 years of age)<\/li>\n\n\n\n<li class=\"has-large-font-size\">Assets (more or less than 500 guilders)<\/li>\n\n\n\n<li class=\"has-large-font-size\">Whether they paid anything and in which installments this was fulfilled<\/li>\n<\/ul>\n\n\n\n<p>Scans of the tax rolls for the collection of the Liberal Gift in the lordship of Bredevoort can be consulted <a href=\"https:\/\/proxy.archieven.nl\/26\/01B54FC6EE2147D4A118BFE23B430145\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a>.<\/p>\n<\/div>\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--40);padding-right:0;padding-bottom:var(--wp--preset--spacing--40);padding-left:0\">\n<h2 class=\"wp-block-heading\" id=\"h-historische-waarde\">Historical value<\/h2>\n\n\n\n<p>Thanks to this detailed registration, the Liberal Gift offers a unique insight into the composition of households and the prosperity of former Aalten residents in 1748. It not only shows where people lived\u2014down to the district or farm level\u2014but also provides an impression of the economic conditions within the community. <\/p>\n<\/div>\n\n<div class=\"wp-block-group has-custom-bronnen-gradient-background has-background is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--40)\">\n<h2 class=\"wp-block-heading\" id=\"h-bronnen\">Sources<\/h2>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/historiek.net\/oostenrijkse-successieoorlog\/166770\/\" target=\"_blank\" rel=\"noreferrer noopener\">Jan J.B. Kuipers, <em>The War of the Austrian Succession (1740-1748)<\/em>, on historiek.net<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/proxy.archieven.nl\/26\/01B54FC6EE2147D4A118BFE23B430145\" target=\"_blank\" rel=\"noreferrer noopener\">Heritage Center Achterhoek &amp; Liemers, <em>Tax rolls for the collection of the Liberal Gift 1748\/1749<\/em><\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.amsterdam.nl\/stadsarchief\/stukken\/geld\/liberale-gifte\/\" target=\"_blank\" rel=\"noreferrer noopener\">Amsterdam City Archives<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>One-time tax to cover defense costs.<\/p>\n","protected":false},"author":1,"featured_media":140823,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[594,622],"tags":[],"class_list":["post-141731","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sources","category-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Liberal Gift of 1748, Taxes | Oud Aalten<\/title>\n<meta name=\"description\" content=\"The Liberal Gift was a tax intended to cover the additional defense costs caused by the war with France.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oudaalten.nl\/en\/government\/taxes\/liberal-gift-of-1748\/\" \/>\n<meta property=\"og:locale\" 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