Skattematrikkelen 1647

Skattematrikkelen 1647 var en matrikkel eller skatteregister som ble opptegnet 1647 og omfattet hele Norge.

Stattholderen Hannibal Sehested gjennomførte ved skatteordonnansen av 20. mai 1644 en reform av skattesystemet i Norge. En rekke småskatter ble avskaffet, og i stedet fikk man kontribusjonen, senere omtalt som landskatten. Den ble utlignet på gårdene etter gårdklassesystemet, som innebar at gårdene ble skattlagt etter tre satser:

  • «Fullgårder» gav full skatt,
  • «Halvgårder» gav halv skatt,
  • «Ødegårder» gav kvart skatt.

Gårdklasseinndelingen hadde tidligere vært i fast bruk kun på Østlandet, der fullgårder og halvgårder i flere distrikter hadde røtter i middelalderen og bygde på den gammelnorske landskylden i markebol og aurabol.

I skattebrevet av 24. april 1646 heter det at «af hver Fuldgaard udi dette Aar skal gives til Skat 6 Rigsdaler, hver Halvgaard 3 Rigsdaler of af Ødegaardene og andre efter advenant (det vil si forholdsmessig) og dermed være forskaanet for alle andre Skatter, som ellers aarlig pleiede paabydes».

Skattebrevet av 2. juni 1647 omfattet også andre skattytergrupper som husmenn, håndverkere, fiskere, skippere, etc.

Skattematrikkelen 1647 gir en detaljert oversikt over Norges administrative inndelinger i 1647.

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