In ancient documents, a tax for the construction and maintenance of the city wall. – In the historical development of Europe, cities gradually came to have a life of their own in terms of constitution (extensive self-government), taxation (own revenue and expenditure management in addition to the continuing duty to pay taxes to the sovereign) and the legal system (judiciary: own jurisdiction). In order to secure this life, the city area had to be surrounded by walls, ditches and gates. There are reports of towns – such as Schwaz in Tyrol – that even refused to be granted town rights by the sovereign because of the high cost of the walls themselves. – See fortification money, gate money.
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