Saga


Saga - 1985, Page 224

Saga - 1985, Page 224
222 GÍSLI GUNNARSSON Tafla 3. AJkoma versltinarfclagsitis 1764-1774, frá einu ári til annars, á íslandi, í Finnmörku, „annars staðar" og í heild íslands- verslunin Finnmerkur- verslunin Önnur verslun Alls Rd Sk Rd Sk Rd Sk Rd Sk 1764/1765 + 8050 28 + 9876 84 + 17927 16 1765/1766 + 11395 55 + 3487 44 + 14883 03 1766/1767 - 4199 36 + 2118 90 - 2080 42 1767/1768 + 5398 14 + 6459 17 + 11857 31 1768/1769 + 1640 86 + 7078 16 + 8719 06 1769/1770 +20082 92 + 5016 16 +25099 12 1770/1771 + 19255 69 + 2390 09 +21645 78 1771/1772 +24071 28 - 7360 30 + 16710 94 1772/1773 -11798 90 - 3038 15 -14837 09 1773/1774 -34506 92 -1141253 -28793 55 -74713 08 Alls +39389 58 + 14615 82 -28793 55 +25211 85 Heimild: Tafla 8.2 í Monopoly Tradc... Sútafla var imnm úr RAfoí. rcg. 140, nr. 170-172. milli þessara tveggja verslunarþátta námu 15-23% heildarútgjalda hins samciginlega rekstrarreiknings, en það voru aðeins viss útgjöld, sem þarf að meta skiptinguna á, engin tvímæli eru um tekjurnar! Eftirfarandi útgjaldaliði þurfti að meta til skiptingar milli íslands- og Finnmerkurverslunarinnar auk greiðslunnar til „Ober Skatte Direction- en“, sem minnst var á hér að framan:5 (a) í tíð hörmangara almennan vaxtakostnað og ákveðinn hluta almenns verslunarkostnaðar (Handlings- omkostnader), auk þess örlítinn hluta tryggingarkostnaðar (tryggingu á vörum ætluðum til Islands eða Finnmerkur í flutningi frá útlöndum til Danmerkur). (b) í tíð Almenna verslunarfélagsins og Konungsverslunar- innar síðari framantalda kostnaðarliði að viðbættum útgjöldum vegna húsaleigu í Kaupmannahöfn. í heimildinni RA fol. reg. 140, nr. 16 var vaxtaútgjöldunum þannig skipt að þriðjungur kom í hlut Finnmcrkurverslunarinnar en tveir þriðju hlutar féllu á íslandsverslunina. Óvissum almennum kostnaði var skipt þannig: Finnmerkurverslun 25%, íslandsverslun 75%. Þessu fordæmi 18. aldar bókhaldara fyrir tímabilið 1755-1759 var fylgt við kostnaðarskiptingu þessara liða á öðrum tímabilum. Hluta tryggingarreikningsins og húsa- leiguútgjöldum var skipt eftir reglunni Finnmerkurverslun 25%, íslands- verslun 75%. 5. Ibid., bls. 103, 123, 143.
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