1938 REICHSGESETZBLATT, PART I, PAGE 414
Decree for the Reporting of Jewish Owned Property of 26 April
1938
On the basis of the Decree for the Execution of the Four Year Plan of 18 October 1936 (RGB1 I, 887) the following is hereby decreed:
Article 1
1. Every Jew (Article 5 of the First Regulation under the Reich Citizenship Law of 14 November 1935 (RGB1 I, 1333)) shall report and evaluate in accordance with the following instructions his entire domestic and foreign property and estate on the day
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when this decree goes into force. Jews of foreign citizenship shall report and evaluate only their domestic property.
2. The duty to report holds likewise for the non-Jewish marital partner of a Jew.
3. Every reporting person's property must be given separately.
Article 2
1. Property in the sense of this law includes the total property of the person required to report, irrespective of whether it is exempt from any form of taxation or not.
2. It does not include movable objects used by the individual or house furnishings as far as the latter are not classed as luxury objects.
Article 3
1. Every part of the property shall be valued according to the usual value it has on the effective date of this regulation.
2. No report is necessary when the total worth of the property to be reported does not exceed 5000 marks.
Article 4
The report is to be presented on an official form by 30 June 1938, to the administrative official responsible at the place of residence of the reporting individual. When such a report is not possible by this date the responsible office can extend the period. In such case, however, an estimate is to be presented by 30 June 1938, together with a statement of the grounds of delay.
Article 5
1. The reporting individual must report, .after this decree goes into force, to the responsible office, every change of said individual's total property as far as it exceeds a proper standard of living or normal business transactions.
2. The reporting requirement applies also to those Jews who were not required to report on the effective date of this regulation, but who have acquired property exceeding 5000 Reichsmarks in value, after this date. Article 1 (1) clause 2, shall apply respectively.
Article 6
1. The administrative offices responsible under this regulation are in Prussia—Highest Administrative Officer [Regierungs-praesident] (in Berlin the Police President) ; Bavaria—Highest Administrative Officer [Regierungspraesident] ; Saxony—The District Head [Kreishauptmann] ; Wurtemberg—The Minister of
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the Interior ; Baden—The Minister of the Interior ; Thueringen— Reich Governor [Reichsstatthalter] ; Hessen—Reich Governor ; Hamburg—Reich Governor ; Mecklenburg—Ministry of the State, Interior Department; Oldenburg—Minister of Interior; Braunschweig—Ministry of Interior; Bremen—Senator for Administration of Interior; Anhalt—Ministry of State Interior Department; Lippe—Reich Governor (Land Government) ; SchaumburgLippe—Land Government; Saarland—The Reich Commissioner for the Saar.
2. Austria—The Reich Governor has jurisdiction. He may transfer his authority to another board.
Article 7
The Deputy for the Four Year Plan is empowered to take such necessary measures as may be necessary to guarantee the use of the reported property in accord with the necessities of German economy.
. Article 8
1. Whoever wilfully or negligently fails to comply with this reporting requirement, either by omitting it, or making it incorrectly, or not within the time specified, or whoever acts contrary to any instruction issued pursuant to Article 7 by the Deputy of the Four Year Plan shall be punishable by imprisonment and by a fine or by both of these penalties, in particularly flagrant cases of wilful violation the offender may be condemned to hard labor up to ten years. The offender is punishable notwithstanding that the action was in a foreign country.
2. Any attempt to commit such actions is punishable.
3. In addition to the imposition of the penalties under (1), the property may be confiscated, insofar as it was involved in the criminal action. In addition to hard labor confiscation may be made. Where no specific individual can be prosecuted or convicted, confiscation may be decreed independently, where the prerequisites for confiscation warrant it.
Berlin, 26 April 1938
The Deputy for the Four Year Plan
Goering
General Field Marshal The Reich Minister of the Interior
Frick
★ U.
GOVERNMENT PRINTING OFFICE: 1946—693256
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Decree requiring Jews to report their domestic and foreign property to state officials, and empowering the Deputy for the Four Year Plan (Goering) to ensure that the property is being used "in accord with the necessities of German economy"
Authors
Hermann Goering (Reich Marshal; Commander in Chief, Luftwaffe; Commissioner for Four-Year Plan)
Hermann Göring
German Nazi politician, military leader and convicted war criminal (1893–1946)
- Born: 1893-01-12 (Rosenheim)
- Died: 1945-01-01 1946-10-15 (Nuremberg Court Prison Nuremberg) (reason for deprecated rank: error in referenced source or sources; reason for preferred rank: most precise value)
- Country of citizenship: German Empire; Nazi Germany
- Occupation: aircraft pilot; art collector; politician; war criminal
- Member of political party: Nazi Party (period: 1922-11-01 through 1923-11-23, 1928-04-01 through 1945-04-29)
- Member of: Sturmabteilung
- Participant in: Beer Hall Putsch; Nazi plunder; genocide; war crime
- Significant person: Alma Hedin (role: friend)
Wilhelm Frick (Minister of the Interior; chief of Nazi delegation, Reichstag; admin. Plenipotentiary)
Wilhelm Frick
German Nazi official (1877-1946)
- Born: 1877-03-12 (Alsenz)
- Died: 1946-10-16 (Nuremberg)
- Country of citizenship: Germany
- Occupation: diplomat; lawyer; politician
- Member of political party: German Völkisch Freedom Party; National Socialist Freedom Movement; Nazi Party
- Member of: AGV München; Thule Society
- Participant in: Aryanization; Beer Hall Putsch; International Military Tribunal (role: defendant)
- Position held: Protectorate of Bohemia and Moravia (period: 1943-08-24 through 1945-05-04; replaces: Konstantin von Neurath); Reichsminister des Innern (period: 1933-01-30 through 1943-08-20; replaced by: Heinrich Himmler; replaces: Franz Bracht); member of the Reichstag of Nazi Germany; member of the Reichstag of the Weimar Republic
Date: 26 April 1938
Literal Title: 1938 Reichsgesetzblatt . . . Decree for the Reporting of Jewish Owned Property of 26 April 1938
Defendants: Wilhelm Frick, Hermann Wilhelm Goering
Total Pages: 2
Language of Text: English
Source of Text: Nazi conspiracy and aggression (Office of United States Chief of Counsel for Prosecution of Axis Criminality. Washington, D.C. : U.S. Government Printing Office, 1946.)
Evidence Code: PS-1406
Citations: IMT (page 255), IMT (page 2326)
HLSL Item No.: 450497
Notes:For a follow-up order, see document PS 1409. This document was entered for judicial notice without an exhibit number.
Trial Issues
Conspiracy (and Common plan, in IMT) (IMT, NMT 1, 3, 4) IMT count 1: common plan or conspiracy (IMT) Nazi regime (rise, consolidation, economic control, and militarization) (I… Persecution of political, religious, and ethnic ("racial") groups (IMT, NM…
Document Summary
PS-1406: Coy of Reichsgesetzblatt Part 1 - Page 414/415 - 26 April 1938
PS-1406: 26 April 1938. Decree issued on the basis of the Decree Implementing the Four Year Plan for the Registration of Jewish property. Signed by Goering and Frick.
26 April 1938. Regulation on the registration of Jewish property. Signed by Goering and Frick.