This contribution attempts to clarify the concept and legal position of the so-called borough (= šos) villages attached to free Royal boroughs in the pre-Hussite period. He deals with the notion of town property tax (šos in Czech), its earlier interpretations in Czech historiography and defines its meaning by analysing the system of fiscal duties in free Royal towns (feu duty, property taxes). He then pays attention to the legal relationship between borough villages and the sovereign and to the rights the latter exercised on their territories (patronage rights, consent for land transactions). The author provides a survey of possible options in which municipal law penetrated into the countryside (weichbild, the nobility granting the option that municipal law might be used, etc.). In its conclusion he argues against the usage of the concept of borough landed estates for the period prior to 1420.
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