Nagy, Botond (2021) Községek háztartásai a dualizmus kori Háromszéken. KORUNK (KOLOZSVÁR) (32/12.). pp. 50-61. ISSN 1222-8338
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Abstract
The paper explores the main features of the current expenditure and revenue of the villages belonging to Háromszék County between 1880–1914. Based on the volume of principal amounts, three periods are delimited with clear characteristics on both the income and costs sides. While in the first stage the village mostly relies on the wealth of public ownership, in the years before the Great War the additional tax became the dominant material source. In the early days of the civil era, spending was limited to what was the most needed, then the Central Government's modernization efforts have placed an increasing burden on rural communities. Two main groups of sources are put to use: the annual budgets and accounts, respectively the municipal decisions that apply to every new item of expenditure and revenue.
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