Die Reichsfinanzgesetzgebung Von 1913
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Wenn die vorliegende Abhandlung es wagt, auch auBerhalb des Leserkreises der Annalen fiir soziale Politik und Gesetz- gebung, in welchen sie zuerst erschien, Interessenten zu werben, so mag der Beweggrund allein in der Bedeutung der Sache, der sie gewidmet ist, erblickt werden. Die Beschaffung der Deckung fiir die groBe Wehrvorlage von 1913, die dem ersten Schatz- sekretar des Reiches, der aus der Finanzverwaltung selbst hervor- gegangen war, in so iiberraschender Weise gelang, bildet einen Markstein in der Finanzpolitik des DeutBchen Reichel. Die Be- deutung dieses jiingsten und groaten Finanzgesetzgebungswerkes liegt nicht nur in der Tatsache, daB es erstmalig gelungen ist, den Bedarf fiir eine Heeresvorlage (zudem der umfangreichsten, die dem Reichstag je vorgelegen hat) von der Volksvertretung glatt bewilligt zu erhalten, sondern mehr noch in den Deckungswegen, die die politische Entwicklung, dieses Wort im weitestenSinne verstanden, allem Anscheine nach tiefgehend beein1lu8sen wird. Mit diesem Hinweis solI jedoch die nachfolgende Abhand- lung nicht gerechtfertigt werden; denn in ihr wird die finanzwirt- schaftliche Seite der Deckungsvorlage mehr zu ihrem Rechte kommen, als die politische. Die neuen Finanzgesetze bieten so viel Eigenartiges, daB aus ihnen, wie aus allen bedeutenden Gesetzgebungswerken, auch die Theorie lernen kann. Die Kritik wird darum nicht zu kurz kommen. Daneben soll nachdriicklich darauf hingewiesen werden, daB aus den verabschiedeten Finanzvorlagen - mancher wiirde viel- leioht lieber Wehrvorlage sagen - neue Finanzbediirfnisse er- wachsen werden, die bald zu neuen groBen Anspriichen an Steuer- zahler und Geldmarkt f\ihren miissen.
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