A mantal was a fiscal valuation unit, a measure of a farm property's yield, which formed the basis for taxation in Sweden. So, mantal was a set tax assessment value (a figure) of a farm's or homestead's yield. The figure was a measure of the fiscal power of the farm and the tax payments that the homestead would produce.Originally (in the 17th century), a full mantal (1/1) was a farm with a yield large enough to support a medium-sized family and pay taxes. A farm on one (1) mantal was called a well-to-do farm (Swe: besutten gård). Later, the mantal-set value of farms was reduced, partly by divisions due to the distribution of farms on inheritance and partly by changing the mantal-set value to make taxation fairer. However, the land could not be divided in such a way that the farmer was no longer well-to-do, i.e. that the farmer no longer had a sufficient return to support himself and his family and at the same time be able to pay the annual tax to the Crown. A 1/2 mantal was the minimum allowed for a farm.In the 18th and 19th centuries, farms that were mantal-set to ½, ¼, or ⅛ could still usually support a family. A farm with a mantal-set value of 1 or more (e.g. 1 ¼) in the 19th century was a farm with a very high yield.In the fertile plains of southern Sweden, a farm of 1 mantal usually had a much smaller area than, for example, a farm of 1 mantal in the northern forest regions. In other words, a farm on fertile land needed considerably less area to obtain a yield of 1 mantal than a farm in a barren forest area.In addition to the farmland, other yields could also be taken into account when calculating the mantle-set value. The archipelago homesteads also included sea farming, i.e. the farm's fishing waters. During the 19th century, the forest in the woodlands became increasingly valuable for a farm's yield.The mantal-set value was thus a measure of a farm's profitability, i.e. its yield, and was the basis for how much the farmer had to pay in tax. Higher mantal-set value - more tax. Very small farms, such as crofts, had usually no mantal-set value. If and when these small farms were taxed, the mantal was set at low values such as 1/8 or 1/16.Farms that were assigned a mantal-set value used to be called “hemman” (homestead). Farms with the same mantal-set value would pay the same amount of tax. In other words, the mantal was not a measure of area, but a measure of a landed property’s fiscal size (i.e. the homestead's yield), expressed by the mantal-set value and the basis for the mantal tax.In most parishes, the farm's mantal-set value is listed in the household examination rolls. For example, it may say 7/8 mantal or 1 1/4 mantal, etc.
Property Divisions due to Inheritance (Swe: Hemmansklyvning)
When an owner of a property died and succession was made, the land was divided between the sons. This is called “hemmanklyvning” in Swedish which means “property division due to inheritance”. The division of the homestead was a natural consequence of the death of the father and the sons' sharing the inheritance. A homestead division was a transformation of an agricultural property into one or more parts. Each part became an independent entity.However, property divisions due to inheritance were banned in 1686. However, it was temporarily allowed during different periods. The ban was lifted during the period 1747-1852. The division of property was allowed after the authorities had assessed the tax capacity of the land, later the limit was the ability to support five people. Full freedom of property divisions due to inheritance was introduced on 12 June 1895 on agricultural properties of more than 5 hectares of taxable land. Property division is applied when the main purpose is to break joint ownership.
Förmedling (Reduction of the mantal value)
From time to time there were reductions in the tax of a homestead. This was called förmedling (reduction {of the tax}). This could mean that the annual tax (interest) to the Crown was reduced or that the mantal-set value itself was reduced, which in turn meant that the tax was reduced. After all, the tax was levied on the mantal-set value.A reduction in tax or the mantal-set value could be temporary or last as long as the reason for the reduction existed. The land register usually contains information on both the ordinary mantal of the homestead and the adjusted mantal value.
Deserted Homesteads (Swe: Ödeshemman)
If a homestead was designated as a deserted homestead (ödeshemman), it does not necessarily mean that the homestead was unused or uninhabited. Most of the time, when a homestead fell into desertion (ödesmål), it was because the owner was no longer able to pay his taxes to the Crown.It could also be the case that the farmer received a reduction of the full amount of tax.
jordatalet (Size of landed properties)
As shown above, the mantal was a value indicating the tax capacity of a homestead, but it did not express anything about the size of the land held by the homesteader with a certain mantal. For this purpose, the “jordatalet” (land number) was used. The land number (jordatalet) was a measure of the area on which a certain amount of grain, such as rye and barley, was sown. It also showed how much grassland was equivalent to a load of hay. The land number has also been called “byamål” and showed a farmer's (landowner's) share in the farming village.In Norrland’s (Northern half of Sweden) various provinces both other names and definitions were used for “jordatalet” such as mål, spannland, markland, attung, öreland, seland, sädesland, etc. In Hälsingland, for example, mål was used, in Medelpad both mål and spannland, and in Ångermanland seland and sädesland.
Grundskatterna (Basic taxes)
Grundskatterna (basic taxes) is a collective name for several different taxes paid by farmers to the Crown. They were the tax on agricultural properties, the mantal tax and the crown tithes (Swe: jordeboksräntan, mantalsräntan and kronotionden). Further back in time, taxes were largely paid in kind. They were paid with products that were available and common in each region, such as grain, butter, pork, eggs, chickens, cows, sheep, lamb, goose, fish, hops, etc.Between 1885 and 1903, the basic taxes distributed according to the mantal-set value and based on land ownership were abolished. Thereafter, the mantal value became important only as a share in the village association of local house owners (Swe: samfällighet).
A mantal was a fiscal valuation unit, a measure of a farm property's yield, which formed the basis for taxation in Sweden. So, mantal was a set tax assessment value (a figure) of a farm's or homestead's yield. The figure was a measure of the fiscal power of the farm and the tax payments that the homestead would produce.Originally (in the 17th century), a full mantal (1/1) was a farm with a yield large enough to support a medium-sized family and pay taxes. A farm on one (1) mantal was called a well-to-do farm (Swe: besutten gård). Later, the mantal-set value of farms was reduced, partly by divisions due to the distribution of farms on inheritance and partly by changing the mantal-set value to make taxation fairer. However, the land could not be divided in such a way that the farmer was no longer well-to-do, i.e. that the farmer no longer had a sufficient return to support himself and his family and at the same time be able to pay the annual tax to the Crown. A 1/2 mantal was the minimum allowed for a farm.In the 18th and 19th centuries, farms that were mantal-set to ½, ¼, or ⅛ could still usually support a family. A farm with a mantal-set value of 1 or more (e.g. 1 ¼) in the 19th century was a farm with a very high yield.In the fertile plains of southern Sweden, a farm of 1 mantal usually had a much smaller area than, for example, a farm of 1 mantal in the northern forest regions. In other words, a farm on fertile land needed considerably less area to obtain a yield of 1 mantal than a farm in a barren forest area.In addition to the farmland, other yields could also be taken into account when calculating the mantle-set value. The archipelago homesteads also included sea farming, i.e. the farm's fishing waters. During the 19th century, the forest in the woodlands became increasingly valuable for a farm's yield.The mantal-set value was thus a measure of a farm's profitability, i.e. its yield, and was the basis for how much the farmer had to pay in tax. Higher mantal-set value - more tax. Very small farms, such as crofts, had usually no mantal-set value. If and when these small farms were taxed, the mantal was set at low values such as 1/8 or 1/16.Farms that were assigned a mantal-set value used to be called “hemman” (homestead). Farms with the same mantal-set value would pay the same amount of tax. In other words, the mantal was not a measure of area, but a measure of a landed property’s fiscal size (i.e. the homestead's yield), expressed by the mantal-set value and the basis for the mantal tax.In most parishes, the farm's mantal-set value is listed in the household examination rolls. For example, it may say 7/8 mantal or 1 1/4 mantal, etc.
Property Divisions due to Inheritance (Swe:
Hemmansklyvning)
When an owner of a property died and succession was made, the land was divided between the sons. This is called “hemmanklyvning” in Swedish which means “property division due to inheritance”. The division of the homestead was a natural consequence of the death of the father and the sons' sharing the inheritance. A homestead division was a transformation of an agricultural property into one or more parts. Each part became an independent entity.However, property divisions due to inheritance were banned in 1686. However, it was temporarily allowed during different periods. The ban was lifted during the period 1747-1852. The division of property was allowed after the authorities had assessed the tax capacity of the land, later the limit was the ability to support five people. Full freedom of property divisions due to inheritance was introduced on 12 June 1895 on agricultural properties of more than 5 hectares of taxable land. Property division is applied when the main purpose is to break joint ownership.
Förmedling (Reduction of the mantal value)
From time to time there were reductions in the tax of a homestead. This was called förmedling (reduction {of the tax}). This could mean that the annual tax (interest) to the Crown was reduced or that the mantal-set value itself was reduced, which in turn meant that the tax was reduced. After all, the tax was levied on the mantal-set value.A reduction in tax or the mantal-set value could be temporary or last as long as the reason for the reduction existed. The land register usually contains information on both the ordinary mantal of the homestead and the adjusted mantal value.
Deserted Homesteads (Swe: Ödeshemman)
If a homestead was designated as a deserted homestead (ödeshemman), it does not necessarily mean that the homestead was unused or uninhabited. Most of the time, when a homestead fell into desertion (ödesmål), it was because the owner was no longer able to pay his taxes to the Crown.It could also be the case that the farmer received a reduction of the full amount of tax.
jordatalet (Size of landed properties)
As shown above, the mantal was a value indicating the tax capacity of a homestead, but it did not express anything about the size of the land held by the homesteader with a certain mantal. For this purpose, the “jordatalet” (land number) was used. The land number (jordatalet) was a measure of the area on which a certain amount of grain, such as rye and barley, was sown. It also showed how much grassland was equivalent to a load of hay. The land number has also been called “byamål” and showed a farmer's (landowner's) share in the farming village.In Norrland’s (Northern half of Sweden) various provinces both other names and definitions were used for “jordatalet” such as mål, spannland, markland, attung, öreland, seland, sädesland, etc. In Hälsingland, for example, mål was used, in Medelpad both mål and spannland, and in Ångermanland seland and sädesland.
Grundskatterna (Basic taxes)
Grundskatterna (basic taxes) is a collective name for several different taxes paid by farmers to the Crown. They were the tax on agricultural properties, the mantal tax and the crown tithes (Swe: jordeboksräntan, mantalsräntan and kronotionden). Further back in time, taxes were largely paid in kind. They were paid with products that were available and common in each region, such as grain, butter, pork, eggs, chickens, cows, sheep, lamb, goose, fish, hops, etc.Between 1885 and 1903, the basic taxesdistributed according to the mantal-set value and based on land ownership were abolished. Thereafter, the mantal value became important only as a share in the village association of local house owners (Swe: samfällighet).
