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132-405: The first church built in 937 at the location of the current cathedral was an abbey called St. Maurice, dedicated to Saint Maurice . The current cathedral was constructed over the period of 300 years starting from 1209, and the completion of the steeples took place only in 1520. Despite being repeatedly looted, Magdeburg Cathedral is rich in art, ranging from antiques to modern art. The first church

264-433: A pay-as-you-earn basis, with corrections made after the end of the tax year . These corrections take one of two forms: Income-tax systems often make deductions available that reduce the total tax liability by reducing total taxable income. They may allow losses from one type of income to count against another – for example, a loss on the stock market may be deducted against taxes paid on wages. Other tax systems may isolate

396-714: A Baptist church that had been displaced following the hurricane. On 19 July 1941, Pope Pius XII declared Maurice to be the patron saint of the Italian Army 's Alpini (mountain infantry corps). The Alpini have celebrated Maurice's feast every year since then. The Synaxarium of the Coptic Orthodox Church of Alexandria does not mention Maurice, although there are several Coptic churches named for him. The Our Lady of Laus apparitions included an apparition of Saint Maurice. He appeared in an antique episcopal vestment and told Benoîte Rencurel that he

528-458: A black African in European art history. This statue thus became a model in the representation of blackness in medieval European sculpture. [REDACTED] 1913 Catholic Encyclopedia . Saint Maurice Maurice (also Moritz , Morris , or Mauritius ; Coptic : Ⲁⲃⲃⲁ Ⲙⲱⲣⲓⲥ ) was an Egyptian military leader who headed the legendary Theban Legion of Rome in the 3rd century, and

660-426: A certain area ( social engineering ). For example, a high excise is used to discourage alcohol consumption, relative to other goods. This may be combined with hypothecation if the proceeds are then used to pay for the costs of treating illness caused by alcohol use disorder . Similar taxes may exist on tobacco , pornography , marijuana etc., and they may be collectively referred to as " sin taxes ". A carbon tax

792-446: A commodity is sold to its final consumer. Retail organizations contend that such taxes discourage retail sales. The question of whether they are generally progressive or regressive is a subject of much current debate. People with higher incomes spend a lower proportion of them, so a flat-rate sales tax will tend to be regressive. It is therefore common to exempt food, utilities, and other necessities from sales taxes, since poor people spend

924-505: A completely new cathedral, against some opposition of the people in Magdeburg. Only the south wall of the cloister is still standing. The exact location of the old church remained unknown for a long time, but the foundations were rediscovered in May 2003, revealing a building 80 m long and 41 m wide. The old crypt has been excavated and can be visited by the public. The place in the north of

1056-616: A dark-skinned man in knight's armour was sculpted in the mid-13th century for Magdeburg Cathedral; there it is displayed next to the grave of Otto I, Holy Roman Emperor. Jean Devisse, author of the book The Image of the Black in Western Art , laid out the documentary sources for the saint's popularity and documented it with illustrative examples. The Magdeburg cathedral in the 13th century presumably had other images of Maurice that did not visibly represent him as being an African, though with

1188-469: A definition and system of classification of internal taxes, generally followed below. In addition, many countries impose taxes ( tariffs ) on the import of goods. Many jurisdictions tax the income of individuals and of business entities , including corporations . Generally, the authorities impose a tax on net profits from a business , on net gains, and on other income. Computation of income subject to tax may be determined under accounting principles used in

1320-615: A gathering of the entire populace of the city and of their fellow countrymen. They are still venerated there, to the salvation of the homeland. Maurice is traditionally depicted in full armour, in Italy emblazoned with a red cross. In folk culture he has become connected with the legend of the Holy Lance , which he is supposed to have carried into battle; his name is engraved on the Holy Lance of Vienna , one of several relics claimed as

1452-406: A higher proportion of their incomes on these commodities, so such exemptions make the tax more progressive. This is the classic "You pay for what you spend" tax, as only those who spend money on non-exempt (i.e. luxury) items pay the tax. A small number of U.S. states rely entirely on sales taxes for state revenue, as those states do not levy a state income tax. Such states tend to have a moderate to

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1584-641: A higher tax rate. Historically, in many countries, a contract needs to have a stamp affixed to make it valid. The charge for the stamp is either a fixed amount or a percentage of the value of the transaction. In most countries, the stamp has been abolished but stamp duty remains. Stamp duty is levied in the UK on the purchase of shares and securities, the issue of bearer instruments, and certain partnership transactions. Its modern derivatives, stamp duty reserve tax and stamp duty land tax , are respectively charged on transactions involving securities and land. Stamp duty has

1716-497: A large amount of tourism or inter-state travel that occurs within their borders, allowing the state to benefit from taxes from people the state would otherwise not tax. In this way, the state is able to reduce the tax burden on its citizens. The U.S. states that do not levy a state income tax are Alaska, Tennessee, Florida, Nevada, South Dakota, Texas, Washington state, and Wyoming. Additionally, New Hampshire and Tennessee levy state income taxes only on dividends and interest income. Of

1848-453: A large non-rectangular cloister is connected to the south side of the cathedral. The cloister, whose south wall survived the fire of 1207 and is still from the original church, was parallel to the original church. Yet, the current church was constructed at a different angle, and hence the cloister is at an odd angle with the church. The ground around the Elbe river in Magdeburg is soft, and it

1980-553: A particular amount. Such upper or lower limits may apply for retirement but not for health-care components of the tax. Some have argued that such taxes on wages are a form of "forced savings" and not really a tax, while others point to redistribution through such systems between generations (from newer cohorts to older cohorts) and across income levels (from higher income levels to lower income-levels) which suggests that such programs are really taxed and spending programs. Unemployment and similar taxes are often imposed on employers based on

2112-625: A result of market forces . Certain countries (usually small in size or population, which results in a smaller infrastructure and social expenditure) function as tax havens by imposing minimal taxes on the personal income of individuals and corporate income. These tax havens attract capital from abroad (particularly from larger economies) while resulting in loss of tax revenues within other non-haven countries (through base erosion and profit shifting ). Legal and economic definitions of taxes differ, such that many transfers to governments are not considered taxes by economists. For example, some transfers to

2244-691: A revolt by the bagaudae . The Theban Legion was dispatched with orders to clear the Great St Bernard Pass across the Alps . Before going into battle, they were instructed to offer sacrifices to the pagan gods and pay homage to the emperor. Maurice pledged his men's military allegiance to Rome . He stated that service to God superseded all else. He said that to engage in wanton slaughter was inconceivable to Christian soldiers. He and his men refused to worship Roman deities . When Maximian ordered them to murder local Christians, they refused. Ordering

2376-524: A single-rate form of taxation regardless of ability to pay (the Community Charge , but more popularly referred to as the Poll Tax), led to widespread refusal to pay and to incidents of civil unrest, known colloquially as the ' Poll Tax Riots '. Some types of taxes have been proposed but not actually adopted in any major jurisdiction. These include: An ad valorem tax is one where the tax base

2508-625: A soldier in the Roman army . He rose through the ranks until he became the commander of the Theban legion, thus leading approximately a thousand men. He was an acknowledged Christian at a time when early Christianity was considered to be a threat to the Roman Empire . The legion, entirely composed of Christians, had been called from Thebes in Egypt to Gaul to assist Emperor Maximian in defeating

2640-437: A tax on net worth (assets minus liabilities), as a percentage of the net worth, or a percentage of the net worth exceeding a certain level. The tax may be levied on " natural " or " legal persons. " A value-added tax (VAT), also known as Goods and Services Tax (GST), Single Business Tax, or Turnover Tax in some countries, applies the equivalent of a sales tax to every operation that creates value. To give an example, sheet steel

2772-441: A tax on an individual's income and corporate income . Countries or sub-units often also impose wealth taxes , inheritance taxes , gift taxes , property taxes , sales taxes , use taxes , environmental taxes , payroll taxes , duties , or tariffs . It is also possible to levy a tax on tax, as with a gross receipts tax . In economic terms ( circular flow of income ), taxation transfers wealth from households or businesses to

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2904-401: A week-long festival. At this time, the cathedral was dedicated not only to St Maurice as before, but also to Saint Catherine . In 1360, the construction stopped again after the uncompleted parts have been covered provisionally. Only in 1477 did the construction start again under Archbishop Ernst von Sachsen, including the two towers. The towers were constructed by master builder Bastian Binder,

3036-493: Is a per unit tax, where the tax base is the quantity of something, regardless of its price. An excise tax is an example. Consumption tax refers to any tax on non-investment spending and can be implemented by means of a sales tax, consumer value-added tax, or by modifying an income tax to allow for unlimited deductions for investment or savings. This includes natural resources consumption tax , greenhouse gas tax (i.e. carbon tax ), "sulfuric tax", and others. The stated purpose

3168-430: Is a distinction between an estate tax and an inheritance tax: the former taxes the personal representatives of the deceased, while the latter taxes the beneficiaries of the estate. However, this distinction does not apply in other jurisdictions; for example, if using this terminology UK inheritance tax would be an estate tax. An expatriation tax is a tax on individuals who renounce their citizenship or residence. The tax

3300-601: Is a full VAT. The province of Quebec collects the Quebec Sales Tax [QST] which is based on the GST with certain differences. Most businesses can claim back the GST, HST, and QST they pay, and so effectively it is the final consumer who pays the tax. An excise duty is an indirect tax imposed upon goods during the process of their manufacture, production or distribution, and is usually proportionate to their quantity or value. Excise duties were first introduced into England in

3432-442: Is a general tax levied periodically on residents who own personal property (personalty) within the jurisdiction. Vehicle and boat registration fees are subsets of this kind of tax. The tax is often designed with blanket coverage and large exceptions for things like food and clothing. Household goods are often exempt when kept or used within the household. Any otherwise non-exempt object can lose its exemption if regularly kept outside

3564-422: Is a mandatory financial charge or levy imposed on a taxpayer (an individual or legal entity ) by a governmental organization to support government spending and public expenditures collectively or to regulate and reduce negative externalities . Tax compliance refers to policy actions and individual behavior aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing

3696-596: Is a tax on the consumption of carbon-based non-renewable fuels, such as petrol, diesel-fuel, jet fuels, and natural gas. The object is to reduce the release of carbon into the atmosphere. In the United Kingdom, vehicle excise duty is an annual tax on vehicle ownership. An import or export tariff (also called customs duty or impost) is a charge for the movement of goods through a political border. Tariffs discourage trade , and they may be used by governments to protect domestic industries. A proportion of tariff revenues

3828-613: Is also the patron saint of the Brotherhood of Blackheads , a historical military society of unmarried merchants in present-day Estonia and Latvia . In September 2008, certain relics of Maurice were transferred to a new reliquary and rededicated in Schiavi di Abruzzo (Italy). He is also the patron saint of the town of Coburg in Bavaria , Germany . He is shown there as a man of colour especially on manhole covers as well as on

3960-440: Is an ad valorem tax levy on the value of a property that the owner of the property is required to pay to a government in which the property is situated. Multiple jurisdictions may tax the same property. There are three general varieties of property: land, improvements to land (immovable human-made things, e.g. buildings), and personal property (movable things). Real estate or realty is the combination of land and improvements to

4092-572: Is difficult to construct tall buildings, except for one large rock. Hence the cathedral was constructed on top of this rock, called the Domfelsen in German, which means Cathedral Rock . At low water levels, this rock is visible in the Elbe. As in old times low water meant a small harvest, this rock is also called Hungerfelsen , meaning starvation rock . The traditional and popular story, in any case,

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4224-464: Is economically justified, as it will not deter production, distort market mechanisms or otherwise create deadweight losses the way other taxes do. When real estate is held by a higher government unit or some other entity not subject to taxation by the local government, the taxing authority may receive a payment in lieu of taxes to compensate it for some or all of the foregone tax revenues. In many jurisdictions (including many American states), there

4356-495: Is generally a gain on sale of capital assets—that is, those assets not held for sale in the ordinary course of business. Capital assets include personal assets in many jurisdictions. Some jurisdictions provide preferential rates of tax or only partial taxation for capital gains. Some jurisdictions impose different rates or levels of capital-gains taxation based on the length of time the asset was held. Because tax rates are often much lower for capital gains than for ordinary income, there

4488-468: Is imported by a machine manufacturer. That manufacturer will pay the VAT on the purchase price, remitting that amount to the government. The manufacturer will then transform the steel into a machine, selling the machine for a higher price to a wholesale distributor. The manufacturer will collect the VAT on the higher price but will remit to the government only the excess related to the "value-added" (the price over

4620-541: Is named FairTax . In Canada, the federal sales tax is called the Goods and Services Tax (GST) and now stands at 5%. The provinces of British Columbia, Saskatchewan, Manitoba, and Prince Edward Island also have a provincial sales tax [PST]. The provinces of Nova Scotia, New Brunswick, Newfoundland & Labrador, and Ontario have harmonized their provincial sales taxes with the GST—Harmonized Sales Tax [HST], and thus

4752-459: Is now Saint-Maurice, Switzerland , site of the Abbey of St. Maurice . So reads the earliest account of their martyrdom , contained in the public letter which Bishop Eucherius of Lyon (c. 434–450), addressed to his fellow bishop, Salvius. Alternative versions have the legion refusing Maximian's orders only after discovering innocent Christians had inhabited a town they had just destroyed, or that

4884-528: Is often hypothecated to pay the government to maintain a navy or border police. The classic ways of cheating a tariff are smuggling or declaring a false value of goods. Tax, tariff and trade rules in modern times are usually set together because of their common impact on industrial policy , investment policy , and agricultural policy . A trade bloc is a group of allied countries agreeing to minimize or eliminate tariffs against trade with each other, and possibly to impose protective tariffs on imports from outside

5016-544: Is often imposed based on a deemed disposition of all the individual's property. One example is the United States under the American Jobs Creation Act , where any individual who has a net worth of $ 2 million or an average income-tax liability of $ 127,000 who renounces his or her citizenship and leaves the country is automatically assumed to have done so for tax avoidance reasons and is subject to

5148-639: Is one of the favourite and most widely venerated saints of that martyred group. He is the patron saint of several professions, locales, and kingdoms. According to the hagiographical material, Maurice was an Egyptian, born in AD 250 in Thebes , an ancient city in Upper Egypt that was the capital of the New Kingdom of Egypt (1575–1069 BC). He was brought up in the region of Thebes ( Luxor ). Maurice became

5280-486: Is sometimes called a net wealth tax . Recurrent property taxes may be imposed on immovable property (real property) and on some classes of movable property. In addition, recurrent taxes may be imposed on the net wealth of individuals or corporations. Many jurisdictions impose inheritance tax on property at time of inheritance or gift tax at the time of gift transfer. Some jurisdictions impose taxes on financial or capital transactions . A property tax (or millage tax)

5412-439: Is the value of a good, service, or property. Sales taxes, tariffs, property taxes, inheritance taxes, and value-added taxes are different types of ad valorem tax. An ad valorem tax is typically imposed at the time of a transaction (sales tax or value-added tax (VAT)) but it may be imposed on an annual basis (property tax) or in connection with another significant event (inheritance tax or tariffs). In contrast to ad valorem taxation

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5544-399: Is to reduce the environmental impact by repricing . Economists describe environmental impacts as negative externalities . As early as 1920, Arthur Pigou suggested a tax to deal with externalities (see also the section on Increased economic welfare below). The proper implementation of environmental taxes has been the subject of a long-lasting debate. An important feature of tax systems is

5676-412: Is widespread controversy and dispute about the proper definition of capital. Corporate tax refers to income tax, capital tax, net-worth tax, or other taxes imposed on corporations. Rates of tax and the taxable base for corporations may differ from those for individuals or for other taxable persons. Many countries provide publicly funded retirement or healthcare systems. In connection with these systems,

5808-862: The Canton of Lucerne , four in the Canton of Solothurn , and one in Appenzell Innerrhoden can be found (in fact, his feast day is a cantonal holiday in Appenzell Innerrhoden). Particularly notable among these are the Church and Abbey of Saint-Maurice-en-Valais, the Church of Saint Moritz in the Engadin , and the Monastery Chapel of Einsiedeln Abbey , where his name continues to be greatly revered. Several orders of chivalry were established in his honour as well, including

5940-519: The Crusades , most of which had been failing at the time. Frederick seemingly wanted to symbolically state that, even though Christians cannot reconquer Africa, Christianity once triumphed in Africa before the arrival of Islam . Given that Maurice was a Christian, his foreignness could not be depicted with iconographic vocabulary such as curved swords, insignia on shields or headdresses. As such, Maurice

6072-616: The Order of the Golden Fleece , Order of Saint Maurice , and the Order of Saints Maurice and Lazarus . Additionally, fifty-two towns and villages in France have been named in his honour. Maurice was also the patron saint of a Catholic parish and church in the 9th Ward of New Orleans and including part of the town of Arabi in St. Bernard Parish . The church was constructed in 1856, but

6204-523: The Swedes in the Thirty Years' War . The priests of the cathedral also converted to Protestantism, and on the first Advent Sunday in 1567, the first Protestant worship service was held in the cathedral. The largest bell, the "Maxima" with 10 tons in the south tower, fell down and was destroyed in 1540. Heinrich Compenius built 1604/05 his famous main organ with the "Golden Chick". In 1631, during

6336-404: The choir started in 1209, only two years after the fire that destroyed the previous church, but this choir is still in a very Romanesque style, initially still using Romanesque groin vaults , combined with a gothic center stone, which however is not needed for Romanesque groin vaults. The Gothic influence increased especially between 1235 and 1260 under Archbishop Wilbrand. As the construction

6468-472: The customs house , and revenue derived from that source is called excise revenue proper. The fundamental conception of the term is that of a tax on articles produced or manufactured in a country. In the taxation of such articles of luxury as spirits , beer, tobacco, and cigars, it has been the practice to place a certain duty on the importation of these articles (a customs duty ). Excises (or exemptions from them) are also used to modify consumption patterns of

6600-402: The elderly , unemployment benefits , transfer payments , subsidies and public transportation . Energy , water and waste management systems are also common public utilities . According to the proponents of the chartalist theory of money creation , taxes are not needed for government revenue, as long as the government in question is able to issue fiat money . According to this view,

6732-607: The Apostolica, 4980 kg, tone b, manufactured in 1690 by Jakob Wenzel in Magdeburg, it rings and also hits the full hours 3) the Dominica, 2362 kg, tone h, manufactured in 1575 by Eckart Kucher in Magdeburg, 4) the Orate, 200 kg, tone e², manufacturing date and manufacturer unknown (13th century?) The Schelle, 1500 kg, tone f, manufactured in 1396, is only for the clock and hits the quarters of an hour. The two largest bells and

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6864-463: The Catholic religion. However, as Tilly's catholic forces left Magdeburg, the cathedral was completely looted, and its colorful windows were shot out. Twenty thousand people of Magdeburg died during the war, and at the end of the war Magdeburg had a population of only 400. Magdeburg became part of Brandenburg , and was transformed into a large fortress . In 1806, Magdeburg was given to Napoleon , and

6996-560: The Elder (1472–1553) in New York's Metropolitan Museum of Art . The city of Coburg 's coat of arms honoured the town's patron saint, Saint Maurice, since they were granted in 1493. In 1934, the Nazi government forbade any glorification of the "Black" race, and they replaced the coat of arms with one depicting a vertical sword with a Nazi swastika on the pommel. The original coat of arms

7128-563: The Emperor of the Weströmisches Reich , he obtained a large number of antiques – for example, pillars to be used for the construction of the church. Many of those antiques were subsequently used for the second church in 1209. The church had most likely one nave with four aisles, a width of 41 meters and a length of 80 meters. The height is estimated as up to 60 meters. The wife of Otto, Queen Eadgyth ( grand-daughter of Alfred

7260-590: The Great ), was buried in the church after her death in 946; isotopic analysis of her bones confirms her early life in Wessex. The church was expanded in 955. Hence, the church became a cathedral . In 968, Emperor Otto I selected Magdeburg as the seat of an archdiocese with Adalbert von Trier as archbishop , even though the city was not centrally located but at the eastern border of his kingdom. He did this because he planned to expand his kingdom, and also Christianity, to

7392-726: The North tower and the "Benedicamus" with 1300 kg (tone e) for the South tower were manufactured in September and October 2022 by the Bell-manufacturer Bachert in Neunkirchen . The next five little bells for the south tower with the tones d, f sharp, g, a and h, made by Bachert, followed in 2023. The "Credamus" with 14 metric tons and the tone d will be installed at the former place of the "Maxima" (destroyed in 1540) in

7524-472: The Schelle are in the North tower, the Orate since 1994 in the spire. The "Dominica" was out of order since ≈2004, but it has been repaired in summer 2019, and now is awaiting installation together with the new "Amemus" in the North tower in the following years. In the next years eight new bells from 440 kg to 14000 kg will be installed in both towers. The first new bells, the "Amemus" with 6525 kg (tone g) for

7656-573: The South tower and will be the second heaviest ringing bell in Germany (after the Petersglocke in Cologne cathedral). The current cathedral was constructed over a period of 300 years starting from 1209, and the completion of the steeples took place only in 1520. As there were no previous examples of gothic architecture in Germany, and German craftsmen were still very unfamiliar with the style at

7788-482: The Thirty Years' War (1618–1648) Magdeburg was raided, and only a small group of 4000 citizens survived the murdering, raping, and looting (known as the sack of Magdeburg ) by seeking refuge in the cathedral. The head priest, Reinhard Bakes, begged on his knees for the lives of his people before the conqueror Johan t'Serclaes, Count of Tilly . The cathedral survived the fires in the city, and was dedicated again to

7920-549: The Valais (Switzerland) as well as of soldiers, swordsmiths, armies, and infantrymen. In 1591 Charles Emmanuel I, Duke of Savoy arranged the triumphant return of part of the relics of Saint Maurice from the monastery of Agaune in Valais. He is also the patron saint of weavers and dyers. Manresa (Spain), Piedmont (Italy), Montalbano Jonico (Italy), Schiavi di Abruzzo (Italy), Stadtsulza (Germany) and Coburg (Germany) have chosen Maurice as their patron saint as well. Maurice

8052-429: The [black] Moors". As such, according to her, Alfred took cognizance of this new idea of the saint as a dark-skinned Moor and commissioned a "black St. Maurice" in the context of a new building program after a fire devastated the old cathedral in 1207. Devisse had also raised this idea because it "would be negative psychological reactions on the part of the populace to the sudden arrival of a [black] saint substituting for

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8184-558: The above states, only Alaska and New Hampshire do not levy a state sales tax. Additional information can be obtained at the Federation of Tax Administrators website. In the United States, there is a growing movement for the replacement of all federal payroll and income taxes (both corporate and personal) with a national retail sales tax and monthly tax rebate to households of citizens and legal resident aliens. The tax proposal

8316-485: The arts , public works , distribution , data collection and dissemination , public insurance , and the operation of government itself. A government's ability to raise taxes is called its fiscal capacity . When expenditures exceed tax revenue , a government accumulates government debt . A portion of taxes may be used to service past debts. Governments also use taxes to fund welfare and public services . These services can include education systems , pensions for

8448-412: The bloc. A customs union has a common external tariff , and the participating countries share the revenues from tariffs on goods entering the customs union. In some societies, tariffs also could be imposed by local authorities on the movement of goods between regions (or via specific internal gateways). A notable example is the likin , which became an important revenue source for local governments in

8580-473: The cathedral (sometimes called "new marketplace", Neuer Markt , now: Cathedral square = in German language: Domplatz ) was occupied by an imperial palace ( Kaiserpfalz ), which was destroyed in the fire of Good Friday 1207. In the southeast corner of the Domplatz stood a second large church, the "North Church", which burned down 1207 and was not rebuilt after the fire. The stones of the ruin served for building

8712-407: The cathedral since 1935 showed, in the area under the cathedral the upper side of the rock is more than 10 metres under the cathedral floor. Scientists drilled after 1993 in the near of the "Paradise door" and detected the rock in an deep of 11,05 metres. The cathedral has neverwhere a direct contact with the rock. Various sands and sediments are between the cathedral-fundaments and the rock. However,

8844-469: The cathedral was used for storage, and also as a horse barn and sheep pen . The occupation ended in 1814, and the cathedral changed in the ownership of the Prussian state. Between 1826 and 1834 Frederick William III of Prussia financed the much-needed repairs and reconstruction of the cathedral under the leadership from Karl Friedrich Schinkel . A new main organ IV/81 with mechanical key and stop action

8976-475: The cathedral. The presumptive remains of the palace were excavated in the 1960s. The highly educated Prince-Archbishop Albert I of Käfernburg , having traveled in Italy and France, decided to construct the new cathedral modelled upon the Gothic architecture that had intrigued him in France. The French style was completely unknown in Germany, and the hired craftsmen only gradually mastered it. The construction of

9108-500: The church, with excess energy being added to the regional power network. The maximum output was 418 watts . In 2004, a funding drive started in 1997 for a new main organ was completed, collecting €2.2 million. The new main organ was built by the firm of Alexander Schuke Orgelbau (Werder an der Havel) near Potsdam and was completed in May 2008 and dedicated on Trinity Sunday, May 18, 2008. Specs: ~36 tonnes, 4 manuals, 93 stops and 6193 pipes. Barry Jordan of Port Elizabeth , South Africa

9240-421: The city coat of arms. There he is called "Coburger Mohr" (English: "Coburg Moor" ). In the modern era, there has been debate surrounding Saint Maurice's race and physical depictions. The earliest surviving work portraying Maurice as a dark-skinned African dates from the 13th century. Before the 13th century, he was usually depicted with European features. The oldest surviving image that depicts Saint Maurice as

9372-576: The city to adopt Protestantism soon thereafter. The unpopularity of Archbishop Albrecht von Brandenburg also furthered the Reformation, and after his death in 1545 in Mainz there was no successor. Magdeburg became a leading site of the Reformation, and was outlawed by the emperor. The Catholic Church stored the cathedral treasure in Aschaffenburg for safekeeping, but it would later be lost to

9504-498: The cloister. The ceiling in the nave is higher than in the aisles, allowing for clerestory windows to give light to the nave. There is a separate narthex (entrance area) in the west. The presbytery in the east is separated from the nave by a stone wall, serving the same function as a rood screen . The sanctuary and the apse follow the presbytery. The apse is also surrounded by an ambulatory . (See Cathedral diagram for details on cathedral layouts.) A secondary building around

9636-605: The correct tax allowances and tax relief. The first known taxation occurred in Ancient Egypt around 3000–2800 BC. Taxes consist of direct or indirect taxes and may be paid in money or as labor equivalent. All countries have a tax system in place to pay for public, common societal, or agreed national needs and for the functions of government. Some countries levy a flat percentage rate of taxation on personal annual income, but most scale taxes are progressive based on brackets of yearly income amounts. Most countries charge

9768-404: The cost of the sheet steel). The wholesale distributor will then continue the process, charging the retail distributor the VAT on the entire price to the retailer, but remitting only the amount related to the distribution mark-up to the government. The last VAT amount is paid by the eventual retail customer who cannot recover any of the previously paid VAT. For a VAT and sales tax of identical rates,

9900-407: The country typically requires employers or employees to make compulsory payments. These payments are often computed by reference to wages or earnings from self-employment. Tax rates are generally fixed, but a different rate may be imposed on employers than on employees. Some systems provide an upper limit on earnings subject to the tax. A few systems provide that the tax is payable only on wages above

10032-475: The east into what is nowadays Poland . This plan, however, failed. Emperor Otto I died soon thereafter in 973 in Memleben and was also buried in the cathedral next to his wife. The entire cathedral St. Maurice was destroyed on Good Friday in 1207 by a city fire. All but the southern wing of the cloister burned down. Archbishop Albrecht II von Kefernburg decided to pull down the remaining walls and construct

10164-422: The effect of discouraging speculative purchases of assets by decreasing liquidity. In the United States , transfer tax is often charged by the state or local government and (in the case of real property transfers) can be tied to the recording of the deed or other transfer documents. Some countries' governments will require a declaration of the taxpayers' balance sheet (assets and liabilities), and from that exact

10296-686: The emperor had them executed when they refused to sacrifice to the Roman gods. Maurice became a patron saint of the German Holy Roman Emperors . In 926, Henry the Fowler (919–936), even ceded the present Swiss canton of Aargau to the abbey, in return for Maurice's lance, sword and spurs. The sword and spurs of Maurice were part of the regalia used at coronations of the Austro-Hungarian emperors until 1916, and among

10428-464: The estates of the deceased. In contrast with a tax on real estate (land and buildings), a land-value tax (or LVT) is levied only on the unimproved value of the land ("land" in this instance may mean either the economic term, i.e., all-natural resources, or the natural resources associated with specific areas of the Earth's surface: "lots" or "land parcels"). Proponents of the land-value tax argue that it

10560-593: The exception of a statue from c. 1220, none has survived. During the 11th century, before art of Maurice began depicting him as visibly dark-skinned, he was seen as "the symbol of the Germanic offensive against the Slavs". Devisse argues that Frederick II likely initiated the "black St. Maurice" trope, around 1240-1250. As a military saint, Maurice played an important role for the Holy Roman Empire during

10692-680: The famous Monday demonstrations of 1989 (similar to those in Leipzig ), which played a significant role in the German reunification process. The cathedral is currently undergoing a reconstruction phase that began in 1983 under the East German Government. In 1990, a number of solar cells were installed on the roof, marking the first solar cell installation on a church in East Germany. The solar cells provide energy for use in

10824-793: The government expenditure of taxes raised is often highly debated in politics and economics . Tax collection is performed by a government agency such as the Internal Revenue Service (IRS) in the United States , His Majesty's Revenue and Customs (HMRC) in the United Kingdom , the Canada Revenue Agency or the Australian Taxation Office . When taxes are not fully paid, the state may impose civil penalties (such as fines or forfeiture ) or criminal penalties (such as incarceration ) on

10956-627: The government. This affects economic growth and welfare , which can be increased (known as fiscal multiplier ) or decreased (known as excess burden of taxation ). Consequently, taxation is a highly debated topic by some, as although taxation is deemed necessary by consensus for society to function and grow in an orderly and equitable manner through the government provision of public goods and public services , others such as libertarians and anarcho-capitalists are anti-taxation and denounce taxation broadly or in its entirety, classifying taxation as theft or extortion through coercion along with

11088-634: The historical romances. Donald F. O'Reilly, in Lost Legion Rediscovered , argues that evidence from coins , papyrus , and Roman army lists support the story of the Theban Legion. Denis Van Berchem, of the University of Geneva , proposed that Eucherius' presentation of the legend of the Theban legion was a literary production, not based on a local tradition. The monastic accounts themselves do not specifically state that all

11220-506: The household. Thus, tax collectors often monitor newspaper articles for stories about wealthy people who have lent art to museums for public display, because the artworks have then become subject to personal property tax. If an artwork had to be sent to another state for some touch-ups, it may have become subject to personal property tax in that state as well. Inheritance tax, also called estate tax, are taxes that arise for inheritance or inherited income. In United States tax law , there

11352-429: The idea of black Africans in art from a violent and savage-like stereotype to that of a saint and martyr. The portrayal of Saint Maurice in a position of power is evident through his clothing, as he is dressed as a mighty knight , making it clear that he is not a servant. This sculpture not only represents blackness, but the importance of African ancestry as well, as this sculpture was one of the earliest representations of

11484-512: The jurisdiction, which tax-law principles in the jurisdiction may modify or replace. The incidence of taxation varies by system, and some systems may be viewed as progressive or regressive . Rates of tax may vary or be constant (flat) by income level. Many systems allow individuals certain personal allowances and other non-business reductions to taxable income, although business deductions tend to be favored over personal deductions. Tax-collection agencies often collect personal income tax on

11616-681: The land. Property taxes are usually charged on a recurrent basis (e.g., yearly). A common type of property tax is an annual charge on the ownership of real estate , where the tax base is the estimated value of the property. For a period of over 150 years from 1695, the government of England levied a window tax , with the result that one can still see listed buildings with windows bricked up in order to save their owner's money. A similar tax on hearths existed in France and elsewhere, with similar results. The two most common types of event-driven property taxes are stamp duty , charged upon change of ownership, and inheritance tax , which many countries impose on

11748-508: The late Qing China . Occupational taxes or license fees may be imposed on businesses or individuals engaged in certain businesses. Many jurisdictions impose a tax on vehicles. A poll tax, also called a per capita tax , or capitation tax , is a tax that levies a set amount per individual. It is an example of the concept of fixed tax . One of the earliest taxes mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11–16)

11880-475: The loss, such that business losses can only be deducted against business income tax by carrying forward the loss to later tax years. In economics, a negative income tax (abbreviated NIT) is a progressive income tax system where people earning below a certain amount receive supplemental payment from the government instead of paying taxes to the government. Most jurisdictions imposing an income tax treat capital gains as part of income subject to tax. Capital gain

12012-543: The most important insignia of the imperial throne (although the actual sword dates from the 12th century). In addition, some of the emperors were anointed before the Altar of Saint Maurice at St. Peter's Basilica . In 929, Henry the Fowler held a royal court gathering ( Reichsversammlung ) at Magdeburg . At the same time, the Mauritius Kloster in honour of Maurice was founded. In 961, Otto I, Holy Roman Emperor ,

12144-598: The next time the little Schuke-organ will be restored: New case and new facade pipes, new trumpets in the Great und the Pedal, and a new Vox Humana. Many of the approximately 10 to 15 historic bells were used in the 16th and 17th centuries for the production of weapons. Today there are four historic ringing bells left in the cathedral: 1) the Susanne = Osanna, 8800 kg, tone e, manufactured in 1702 by Johann Jacobi in Berlin, 2)

12276-586: The non-paying entity or individual. The levying of taxes aims to raise revenue to fund governing , to alter prices in order to affect demand , or to regulate some form of cost or benefit . States and their functional equivalents throughout history have used the money provided by taxation to carry out many functions. Some of these include expenditures on economic infrastructure ( roads , public transportation , sanitation , legal systems , public security , public education , public health systems ), military , scientific research & development , culture and

12408-473: The north tower with a solid rock foundation. The heaviest historic bell, the "Maxima" (weight = approximately 10 metric tons), was manufactured in 1468 and ringed in the south tower, but it falled down in the forties of the 16th century and was destroyed. The Cathedral Rock is a rock formation between the Elbe in east and the "Magdeburg Kulturhistorisches Museum" in West. Some scientific drillings around and under

12540-432: The old Maurice at an inopportune moment, and also because of the financial costs involved". Images of the saint died out in the mid-16th century. Suckale-Redlefsen suggests that this was due to the developing Atlantic slave trade . "Once again, as in the early Middle Ages, the color black had become associated with spiritual darkness and cultural 'otherness ' ". There is an oil-on-wood painting of Maurice by Lucas Cranach

12672-587: The only master builder of the cathedral known by name. The construction of the cathedral was completed in 1520 with the placement of the ornamental cross on the north tower. On October 31, 1517 Martin Luther published the 95 Theses in Wittenberg , Germany, an event considered to mark the start of the Protestant Reformation . Luther preached in Magdeburg in 1524, and some smaller churches in

12804-524: The ownership of the cathedral to the GDR. Communist leaders tried to suppress religion as a potential threat to communist doctrine, thus being active in church was a social disadvantage. The eradication of religion could not be accomplished, however, and weekly peace prayers were held in the cathedral beginning in 1983 in front of the Magdeburger Ehrenmal, a sculpture by Ernst Barlach . This led to

12936-417: The percentage of the tax burden as it relates to income or consumption. The terms progressive, regressive, and proportional are used to describe the way the rate progresses from low to high, from high to low, or proportionally. The terms describe a distribution effect, which can be applied to any type of tax system (income or consumption) that meets the definition. The terms can also be used to apply meaning to

13068-461: The period. This led to the emergence of black portrayals in art, particularly under Frederick II , who had black Muslims brought to Lucera , Apulia , to become his personal servants. Thus they became a large part of the art he commissioned. During Fredericks's reign, due to his interest in the Hohenstaufen tradition, black people were depicted as servants, specifically intelligent guardians of

13200-426: The portrayal of blackness in art was to emphasize social and racial hierarchy, so, by portraying blackness in sculpture, it was easier for viewers to understand that the use of different skin colors was to demonstrate "the other." The attention to black facial structure to portray foreignness can be traced back to Hohenstaufen iconography and the Crusades , as there was a rising interest in black social standing during

13332-458: The public sector are comparable to prices. Examples include tuition at public universities and fees for utilities provided by local governments. Governments also obtain resources by "creating" money and coins (for example, by printing bills and by minting coins), through voluntary gifts (for example, contributions to public universities and museums), by imposing penalties (such as traffic fines ), by borrowing and confiscating criminal proceeds. From

13464-440: The purpose of taxation is to maintain the stability of the currency, express public policy regarding the distribution of wealth, subsidizing certain industries or population groups or isolating the costs of certain benefits, such as highways or social security. The Organisation for Economic Co-operation and Development (OECD) publishes an analysis of the tax systems of member countries. As part of such analysis, OECD has developed

13596-425: The rock was not big enough for the complete cathedral, and on the west end only the north tower could be placed on a solid rock foundation , whereas the south tower stands on soft ground. is not correct. It is also false, that to reduce weight the south tower is therefore only an empty shell with no interior or stairs, and the three big bells , "Susanne" (e), "Apostolica" (b ♭ ) and "Dominica" (b), are in

13728-457: The royal treasury, or in high court positions. Yet, rather than defining them through race, there was greater attention to detail in facial structure, which was used to indicate their foreignness. Looking at Saint Maurice, it is clear that he embodies the traits of the time, and the shift towards naturalism in sculpture during the Gothic period , as there is a focus on the portrayal of his distinctly black features. The statue of Saint Maurice changed

13860-508: The soldiers were collectively executed; the 12th-century bishop Otto of Freising wrote in his Chronica de duabus civitatibus that many of the legionaries escaped and only some were executed at Agaunum, though the others were later apprehended and put to death at Galliae Bonna and Colonia Aggripina . In 1907, Henri Leclercq noted that the account of Eucherius "has many excellent qualities, historical as well as literary." L. Dupaz countered Denis Van Berchem's assertion by sifting through

13992-591: The south tower is slightly higher than the north tower, which is optically corrected by adding an ornamental cross on the north tower. Despite having lost much to plunderers, Magdeburg Cathedral is rich in art, ranging from antiquities to modern art . Highlights include: It was not until the Middle Ages that the portrayal of blackness arose in art, evident in the sculpture of Saint Maurice in Magdeburg Cathedral. However, during this time, much of

14124-610: The spear that pierced Jesus ' side on the cross. Maurice gives his name to the town St. Moritz as well as to numerous places called Saint-Maurice in French-speaking countries. The Indian Ocean island state of Mauritius was named after Maurice, Prince of Orange , and not directly after Maurice himself. Over 650 religious foundations dedicated to Saint Maurice can be found in France and other European countries. In Switzerland alone, seven churches or altars in Aargau , six in

14256-505: The start of the construction. Hence they learned by doing, and their progress can be seen in small architectural changes over the construction periods, which started with the Sanctuary in the east side of the church near the river Elbe and ended with the top of the towers. This sanctuary shows a strong Romanesque architecture influence. Unlike most other Gothic cathedrals, Magdeburg Cathedral does not have flying buttresses supporting

14388-511: The stories, carefully matching them with archeological discoveries at Agaunum, thus concluding that the martyrdom is historical and that the relics of the martyrs were brought to Agaunum between 286 and 392 through the office of the bishop Theodore. Thierry Ruinart , Paul Allard , and the editors of the "Analecta Bollandiana" were of opinion that "the martyrdom of the legion, attested, as it is by ancient and reliable evidence, cannot be called in question by any honest mind." Tax A tax

14520-410: The supply of people is in fact not fixed over time: on average, couples will choose to have fewer children if a poll tax is imposed. The introduction of a poll tax in medieval England was the primary cause of the 1381 Peasants' Revolt . Scotland was the first to be used to test the new poll tax in 1989 with England and Wales in 1990. The change from progressive local taxation based on property values to

14652-516: The taxation of select consumption, such as a tax on luxury goods and the exemption of basic necessities may be described as having progressive effects as it increases a tax burden on high end consumption and decreases a tax burden on low end consumption. Taxes are sometimes referred to as "direct taxes" or "indirect taxes". The meaning of these terms can vary in different contexts, which can sometimes lead to confusion. An economic definition, by Atkinson, states that "...direct taxes may be adjusted to

14784-405: The total payroll. These taxes may be imposed in both the country and sub-country levels. A wealth tax is levied on the total value of personal assets, including: bank deposits, real estate, assets in insurance and pension plans, ownership of unincorporated businesses , financial securities , and personal trusts. Liabilities (primarily mortgages and other loans) are typically deducted, hence it

14916-681: The total tax paid is the same, but it is paid at differing points in the process. VAT is usually administrated by requiring the company to complete a VAT return, giving details of VAT it has been charged (referred to as input tax) and VAT it has charged to others (referred to as output tax). The difference between output tax and input tax is payable to the Local Tax Authority. Many tax authorities have introduced automated VAT which has increased accountability and auditability , by utilizing computer systems, thereby also enabling anti-cybercrime offices as well. Sales taxes are levied when

15048-565: The unit to be punished, Maximian had every tenth soldier killed, a military punishment known as decimation . More orders followed, the men refused compliance as encouraged by Maurice, and a second decimation was ordered. In response to the Theban Christians' refusal to attack fellow Christians, Maximian ordered all the remaining members of the legion to be executed. The place in Switzerland where this occurred, known as Agaunum ,

15180-538: The use of force . Within market economies, taxation is considered the most viable option to operate the government (instead of widespread state ownership of the means of production ), as taxation enables the government to generate revenue without heavily interfering with the market and private businesses; taxation preserves the efficiency and productivity of the private sector by allowing individuals and companies to make their own economic decisions, engage in flexible production , competition , and innovation as

15312-443: The view of economists, a tax is a non-penal, yet compulsory transfer of resources from the private to the public sector , levied on a basis of predetermined criteria and without reference to specific benefits received. In modern taxation systems, governments levy taxes in money; but in-kind and corvée taxation are characteristic of traditional or pre- capitalist states and their functional equivalents. The method of taxation and

15444-481: The visibility of his most strikingly “different” subjects". Gude Suckale-Redlefsen gives another view on the subject, arguing instead that it wasn't Frederick who transformed Maurice into a "black man," but rather archbishop Alfred I of Käfernburg , after 1220, or his half-brother Wilbrand later on. Suckale-Redlefsen reasons that Alfred had read the Kaiserchronik which described Maurice as "the leader of

15576-401: The walls. The building has an inside length of 120 metres, and a height to the ceiling of 32 metres. The towers rise to 99.25 and 100.98 metres, and are among the highest church towers in eastern Germany. The layout of the cathedral consists of one nave and two aisles , with one transept crossing the nave and aisles. Each side of the transept has an entrance, the south entrance leading into

15708-457: The windows of the cathedral. During the heaviest bomb attacks on January 16, 1945, some vaults were destroyed. In February or March 1945 one firebomb from a deep flying attack hit the cathedral on the west facade between the towers, destroying the facade and the Röver- organ . Fortunately, the fire brigades were able to extinguish the flames on the roof structures in time, so damage to the cathedral

15840-516: The year 1643, as part of a scheme of revenue and taxation devised by parliamentarian John Pym and approved by the Long Parliament . These duties consisted of charges on beer, ale, cider, cherry wine, and tobacco, to which list were afterward added paper, soap, candles, malt, hops, and sweets. The basic principle of excise duties was that they were taxes on the production, manufacture, or distribution of articles which could not be taxed through

15972-494: Was "turned" into a "black" or darker-skinned man to specify his geographic provenance with racial characteristics of color and physiognomy. Paul Kaplan, agreeing with Devisse's thesis, additionally argues that Frederick II also wanted to propagandistically emphasize how "All races are equal before God, and... the Christian mission is universal", and also that one of his goals was to "advance his claims to global rule by promoting

16104-443: Was a form of the poll tax. Poll taxes are administratively cheap because they are easy to compute and collect and difficult to cheat. Economists have considered poll taxes economically efficient because people are presumed to be in fixed supply and poll taxes, therefore, do not lead to economic distortions. However, poll taxes are very unpopular because poorer people pay a higher proportion of their income than richer people. In addition,

16236-559: Was appointed as Organist and Choral director of the cathedral in August 1994. The Magdeburger Ehrenmal (Monument) in the cathedral is once again the starting point of many Monday demonstrations, but this time the demonstrations are aimed against social reforms reducing government welfare. However, these demonstrations occur on a much smaller scale, so comparisons to the Monday demonstrations of 1989 are made mainly for publicity reasons. In

16368-522: Was building and enriching Magdeburg Cathedral , which he intended for his own tomb. To that end, in the year 961 of the Incarnation and in the 25th year of his reign, in the presence of all of the nobility, on the vigil of Christmas , the body of St. Maurice was conveyed to him at Regensburg along with the bodies of some of the saint's companions and portions of other saints. Having been sent to Magdeburg, these relics were received with great honour by

16500-615: Was built 1856 to 1861 by Adolf Reubke , 1865 a new division with 6 stops was added. The cathedral organist from 1847 to 1885 was August Gottfried Ritter . He designed the stoplist for the Reubke-Organ. The glass windows were all replaced in 1900. In 1901 a steam heating was installed. It needed one railway car with coal to made a temperature from 57,2 °F = 14 °C in winter. Ernst Röver build a new main organ with pneumatic key and stop action, 3 manuals and 100 stops in 1906. The frequent Allied bombings of World War II completely destroyed

16632-407: Was devastated by the winds and flood waters of Hurricane Katrina on 29 August 2005; the copper-plated steeple was blown off the building. The church was subsequently deconsecrated in 2008, and the local diocese put it up for sale in 2011. By 2014, a local attorney had purchased the property for a local arts organization, after which the building served as both an arts venue and the worship space for

16764-432: Was founded September 21, 937 at the location of the current cathedral and was an abbey called St. Maurice ( St. Moritz ), dedicated to Saint Maurice and financed by Emperor Otto I, the Great . Otto wanted to demonstrate his political power after the successful Battle of Lechfeld in 955, and ordered the construction even before his coronation as Emperor on February 2, 962. Furthermore, to support his claim as successor of

16896-410: Was killed by the people of Magdeburg because of extreme taxes . Folklore says that especially the beer tax increase caused much anger. Afterwards Magdeburg was under a ban , and only after the donation of five atonement altars did the construction of the cathedral continue under Archbishop Otto von Hessen. Otto was also able to complete the interior construction, and formally opened the dome in 1363 in

17028-469: Was only moderate. Also the steam heating was destroyed in WW II and to now not rebuilt. The cathedral was opened again in 1955, and a new organ with mechanical action and 37 stops from Alexander Schuke Orgelbau was installed over the "Paradies door" in 1969. With the end of World War II and the establishment of the communist-led German Democratic Republic in 1949, Magdeburg fell under Soviet control and

17160-412: Was restored in 1945 at the end of World War II . Today, the silhouette of Saint Maurice can be found mainly on manhole covers as well as the city coat of arms. There is a difference of opinion among researchers as to whether or not the story of the Theban Legion is based on historical fact, and if so, to what extent. The account by Eucherius of Lyon is classed by Bollandist Hippolyte Delehaye among

17292-443: Was supervised by different people in the span of 300 years, many changes were made to the original plan, and the cathedral size expanded greatly. The people of Magdeburg were not always happy with this, since they had to pay for the construction. In some cases already constructed walls and pillars were torn down to suit the wishes of the current supervisor. Construction stopped after 1274. In 1325, Archbishop Burchard III. von Schraplau

17424-579: Was the one to whom the nearby chapel was dedicated, that he would fetch her some water (before drawing some water out of a well she had not seen), that she should go down to a certain valley to escape the local guard and see the Blessed Virgin Mary, mother of Jesus , and that Mary was both in Heaven and could appear on Earth . Maurice is the patron saint of the Duchy of Savoy (France) and of

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