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Contents and evaluation Preliminary remark By Gisela Scharlau The tax files of Jewish citizens taken over by the Heilbronn tax office in 1999 contain documents on all common types of taxes such as income tax, property tax, trade tax and turnover tax from the period from 1913 to 1943. They also contain correspondence, purchase contracts, documents on tax audits, tax proceedings, etc. Since the persons concerned are exclusively Jewish citizens of Heilbronn who were either able to emigrate or were deported during the Third Reich, the special features are the Reich Flight Tax levied since 1931 on emigration, the Jewish property levy due in 5 instalments in 1938/1939 and other reprisals directed against the Jews such as the delivery of valuables and the compulsory purchase in Jewish old people's homes. In the end, the formerly wealthy people affected were mostly destitute and often still dependent on the support of relatives abroad (the permits of the foreign exchange offices for the payment of the money are enclosed), who had succeeded in emigrating in time. The files also contain the "tax clearance declaration" required for emigration. It was usually valid for 6 months and was extended several times, in many cases it was completely useless and no longer saved the victims from deportation. In addition to police deregistrations with emigration data, the files also contain deportation data. "("The Jew ... was expatriated in the calendar year 1942 and deported from the Reich" or "now in the East".) In addition to files of individuals, the collection contains company files of Jewish companies, most of which had already ceased operations (until 1938). The people mainly come from Heilbronn, but a large part also come from other parts of Württemberg, mainly from Stuttgart. These are mostly elderly people who were forcibly transferred from Stuttgart old people's homes to the Jewish old people's home Eschenau near Heilbronn. Most of the persons concerned were either deported to Riga on 01.12.1941 or to Theresienstadt on 22.08.1942 and, with very few exceptions, murdered. When these files were recorded, an attempt was made to also ascertain the life data of the family members concerned, insofar as these were included in the tax documents. In addition to life data and occupation, the places of residence or company headquarters should also provide information about the fate of the people; a local register should make it easier to find people coming from other places. Additions to the title entry were taken from the three publications listed below and placed in square brackets. The logical additions resulting from the files are in round brackets. A list of abbreviations explains the abbreviations used. The inventory K 26 comprises 170 title records; some files are heavily mouldy. The duration of the tax files begins in 1913 and ends in 1943. All parts of the files created after 1945 relate to reparations proceedings.