Reuss Older Line Taxes
Alcoholic beverages (beer) were taxable. The right to brew beer and to distribute it was the privilege of the sovereign authorities but was later given to cities. Since the 13th century the right to brew beer was next to market and guild privileges the most important entitlement of a city. The villages surrounding a city were obliged to buy their beer from the city brewers. Brewing privileges were designated to various houses. The owner of that house produced the beer. The amount of beer produced was contingent on how much property tax (Schoß) was paid. Besides this tax, there had to be paid a brewing tax to the city as well as to the Accise (beer tax) receivers. The beer was sold among the population at the cost of malt. The Tranksteuerlisten of the past centuries show that beer was consumed in large quantities and taxes bountiful. Those who purchased the liquid were listed by name and residence.
Some tax lists are available for Reuss ältere Linie through www.familysearch.org, catalog: Mitteldeutsche Familienkunde, Bd. 3, Jahrgang 11 Heft 1, 1970, page 13 pp.