This follows on from Various leads from old Central European resources
Expat has found on google books a 'Policey- und Cameral-Magazin' from 1770 (and later). This is an Encyclopedia in several volumes, a manual for the enlightened professionals of early modern government (in rational scientific opposition to the very less enlightened sovereigns). It is written in a rather precious (French- and Latin-ridden) German of that time which is a bit complicated to translate in modern English, but an attempt is made below.
Original version: Policey- und Cameral-Magazin in welchem nach alphabetischer Ordnung die vornehmsten und wichtigsten bey dem Policey- und Cameralwesen vorkommenden Materien nach richtigen und vernuenftigen Grundsaetzen practisch abgehandelt und durch landesherrliche Gesetze und hin und wiederr wirklich gemachte Einrichtungen erlaeutert werden.
Translation: Magazine of good order and treasury in which in alphabetical sequence the specific and most important matters as they occure in things political and fiscal are treated practically, according to proper and reasonable principles and explained by the laws of the feudal lords and by institutions constituted at times.
As this magazine was a tax-centered compedium it comprised almost every aspect of the life of the ruled subjects. Among these aspects was also a ever strange phenomenon called 'Jude' (letter 'J' is treated in volume 5 of the manual). Accordingly the entry 'Jew' was a complete ethnography of the jewry and of jewishness (or yiddishkeit) in the archipelago of very different german principalities who formed the Old Reich and the subsequent territorial entities.
Of central interest in this book is a reference to the taxation of an arendator, his wife and his son and their servants, about 1751/52.
The entry 'Jude' in vol. 5 of the Magazin goes from p. 293 to p. 617. Up to p. 502 more or less socio-ethnographical or -logical aspects of Jewishness are treated. On p. 502 starts 'money' as a subject (ways of taxation, taxation laws etc.), on p. 506 problems of classification are explained, with the 'Principia regulativa' in sections numbered 1 (p. 507) to 20 (p. 518). Every Jewish subject has to pay taxes according to the basic assumption that male jews are not able or not willing to join the army and therefore all Jews have to pay a tax for their protection - protection of their clever business while good-willed rest has to fight the enemy - by the Christian community, i.e. the local lord (in the Old Reich).1
Section 18 (p. 512) is about the administration of the collected taxes (bureaus of taxation) and schemes follow on p. 513 - 517 as how to record the contributions. This is exemplified with examples from Silesia, perhaps because Silesia only in 1742 became a royal Prussian principality (raped from Maria Theresia) and had to cope with Jews used to Habsburg rule or immigrating from the surrounding countries. So perhaps the Silesian way to treat 'the problem' was quite up to date. The schemes are fictituous although based on real data from 1751/52. Beuthen, Biskowitz, Bujakow and Camin serve as examples for the taxation of Jewish people in different circumstances.
At Bujakow lives (4.) 'Moses Joseph', beer- and brandy-arrendator [arendator?], originating from 'N.' (not known), who lived for 18 years at Bujakow, aged 51, and has to pay 100 Fl. (Florin = Gulden) every year as a rent. He lives there with his wife and 3 daughters under 15 years old, one female servant over 15 years old and maintains a general store (Kraemerey = modern German: Kramladen). 'Toleranz as arrendator' ('Schutz'-tax) 9 Rhtlr. (= Reichsthaler =~ imperial Dollar/Thollar) 8 Gr. (Groschen = groats) and 0 Pf. (Pfennige = pennies). - 'Personal-Accise pro se & uxore' means personal tax for himself and his wife (8 Rhtlr. and 0 Gr. and 0 Pf.), 'Nahrungssteuer' means nutrition tax, 'Toleranz als Kraemer' means 'Schutz'-tax for his business (the Kramladen) and again a nutrition tax for this, 'Toleranz für die Magd' means 'Schutz'-tax for the female servant and 'Personal-Accise fuer dieselbe' means personal (per capita) taxfor the servant.
At Bujakow lives (5.) 'David Moses', servant at the brandy distillery, born at Bujakow (in loco), single, 30 years old. Toleranz and Personal-Accise etc.
It is not clear if Joseph and David are father and son (it looks like this is so but isn't made explicit. (On the other hand: How can David as son of Joseph been born 30 years ago at Bujakow, where father Joseph would have resided there only for 18 years?) If Josep and David are Cassirers avant la lettre - that's quite another problem. Arending the brandy distillery at Bujakow might have been hereditary also by giving it to the sons-in-law, and this might have being gone on for centuries. The idea was perhaps that brandy and beer are a kind of illicit drug, in which case it's better to give the production of such a drug to a distant or strange person less bribable than the dopers because this person had to be happy to subsist or even being still alive ...
1 http://en.wikipedia.org/wiki/Schutzjude ⇑
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