Social Comptabilism: The Cheque and Clearing Service in the Austrian Postal Savings Bank. Proposed Law laid before the Chamber of Representatives of BelgiumSolvay, Ernest
General
Social Comptabilism: The Cheque and Clearing Service in the Austrian Postal Savings Bank. Proposed Law laid before the Chamber of Representatives of Belgium
Solvay, Ernest
Postal savings banks; Postal savings banks -- Austria
1886 17,916 florins
1887 23,370 »
1888 1,013,478 »
1889 1,072,812 »
1890 1,511,822 »
1891 2,303,012 »
1892 2,740,125 »
1893 2,623,893 »
1894 3,001,165 »
1895 4,301,265 »
_Fifthly._
When the bearer of a cheque book is at the same time an adherent to
the _clearing_ circulation, the amount of the cheques issued in his
favour is carried to the credit of his account by the Postal Savings
Bank, unless on these cheques is expressly noted: _Outside the clearing
circulation_.
The amount of this service, after that of the _empfang erlag scheine_,
is the most important element in the formation of the accounts' credit.
It has nearly quintupled in the last ten years, moving forward, since
1886, at a steady rate, a proof, as the whole of the facts otherwise
witness, of the progressive penetration of the system into the national
economy.
At the opening of the institution of _clearing verkehr_, in the second
fortnight in 1884, the amount of the sums carried to the _clearing_
account was:
1884 1,620,102 florins
1885 40,271,880 »
1886 102,185,786 »
1887 150,479,085 »
1888 177,846,958 »
1889 216,683,156 »
1890 264,262,296 »
1891 310,141,924 »
1892 360,498,168 »
1893 414,342,892 »
1894 445,378,270 »
1895 482,031,950 »
The last and assuredly the most ingenious of the application of the
system is being made at this very time in the payment of taxes.
The _certificate of the payment of taxes (steuer Einzahlungs-schein)_
is nothing but a special form of _empfang erlag schein_; the Savings
Bank proceeds experimentally by the trial of this mode of collecting
the taxes in the province of Lower Austria.
The document, which costs 5 kreutzers, is divided into three parts: the
_Empfang schein_, the _Erlag schein_, the _Treasury acknowledgement:
Amtliche bestätigung_ (confirmation and official attestation). (Fig.
II.)
The tax payer pays at the Post Office the amount of his tax which
must be paid to the account of the central administration of taxes at
Vienna; the document bears the account number of this Receipt Office of
Taxation. The attestation of this payment of the tax-payer is signed by
the postal employé and bears the stamp of his post office.
Public-domain text, read in full here on John Shaqi.
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