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Work-in-progress Report: Research Project – the Economic Plundering of the Jewish Population in Wurttemberg and Hohenzollern

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The research project ‘Wirtschaftliche Ausplünderung der jüdischen Bevölkerung in Württemberg und Hohenzollern’ [The Economic Plundering of the Jewish Population in Württemberg and Hohenzollern] is a joint project by state archives, memorial societies and individual researchers in the Federal German State of Baden-Württemberg. It examines National Socialist policies and actions to show the various participators and perpetrators in the economic plundering of German Jewish citizens. It provides an insight into how commercial and ideological interests, as well as state legislation and actions, were intrinsic to the discrimination, disenfranchisement and persecution of Jewish people in this part of south-west Germany.

 

 

Introduction

Economic measures against Jewish businesses were an important component of the discrimination, disenfranchisement and persecution of Jewish citizens during the ‘Third Reich’ [German: ‘Drittes Reich’]. 1 The boycott of Jewish businesses on 1 April 1933 marked the beginning of Nazi policies against Jews. It was followed by the Nuremberg Laws [Nürnberger Gesetze] of 1935, which marked an important step in anti-Semitic legislation. Actions such as ‘Aryanization’ [‘Arisierung’] – the forced sale, well below market rate, of Jewish property and businesses to the members of the ‘Volksgemeinschaft’ – ‘the People’s Society’ – did not begin until after the Crystal Night of 9 November 1938; rather, the economic disenfranchisement of Jewish business-owners was among a protracted sequence of actions. ‘Wirtschaftliche Ausplünderung der jüdischen Bevölkerung in Württemberg und Hohenzollern’ [The Economic Plundering of the Jewish Population in Württemberg and Hohenzollern] examines Nazi policies and actions in what is today the German state of Baden-Württemberg. It is a joint project of the Central State Archives of Stuttgart, 2 Ludwigsburg State Archives, 3 Sigmaringen State Archives, 4 the Association of Gäu-Neckar-Alb Memorial Societies [Gedenkstättenverbund Gäu-Neckar-Alb e.V.] 5 and individual researchers from local archives and memorial societies.

The project examines a variety of businesses, from textile manufacturing to livestock dealers and law firms once located in cities in the region of Württemberg-Hohenzollern, from the university town of Tübingen and rural Rexingen to the urban and industrial city of Stuttgart, the location of the main tax and revenue office of the region. The aim is to show the involvement of various participators and perpetrators in the economic plundering of German Jewish citizens, including members of the National Socialist German Workers’ Party [NSDAP; German: Nationalsozialistische Deutsche Arbeiterpartei], government tax and revenue officials and ‘Aryan’ business competitors. It will also provide an insight into how commercial and ideological interests, state legislation and actions were intrinsic to the discrimination, disenfranchisement and persecution of Jewish citizens in this region of Germany.

After a short overview of the current research concerning the economic plundering of German Jews between 1933 and 1945, this work-in-progress report traces how the project is run. It then presents a preliminary outline of the planned publication.

 

State of the research 6

The first German study to deal with the exclusion of Jews from economic activity in the Reich was Helmut Genschel’s Die Verdrängung der Juden aus der Wirtschaft im Dritten Reich [The expulsion of Jews from the Third Reich’s economy] (1966). Over the course of the next thirty years, there were, with the exception of Avraham Barkai’s Vom Boykott zur Entjudung: Der wirtschaftliche Existenzkampf der Juden im Dritten Reich 1933–1943 [From boycott to dejudaization: the economic struggle of Jews in the Third Reich] (1988), which took a national perspective, only a few, mostly regional and local studies tackled this topic; these included Barbara Händler-Lachmann and Thomas Werther’s Vergessene Geschäfte – verlorene Geschichte. Jüdisches Wirtschaftsleben in Marburg und seine Vernichtung im Nationalsozialismus [Forgotten business – forgotten history: Jewish economic life in Marburg and its annihilation during National Socialism] (1992). Frank Bajohr’s seminal study ‘Arisierung’ in Hamburg: Die Verdrängung der jüdischen Unternehmer 1933–1945 [‘Aryanization’ in Hamburg: the expulsion of Jewish businessmen 1933–1945] (1998) was a beacon in an era of more thorough research that continues to this day. Bajohr set the local example of Hamburg in the wider context of anti- Jewish German discriminatory and exploitative policies. However, works in the years that followed, such as the 2002 edited volume ‘Arisierung’ und Restitution: Die Rückerstattung jüdischen Eigentums in Deutschland und Österreich nach 1945 und 1989 [‘Aryanization’ and restitution: reimbursement of Jewish property in Germany and Austria after 1945 and 1989] and the 2003 edited volume Raub und Restitution: ‘Arisierung’ und Rückerstattung des jüdischen Eigentums in Europa [Robbery and restitution: ‘Aryanization’ and reimbursement of Jewish property in Europe] look at the topic from an international and comparative position. Case studies of the history of individual Jewish businesses, such as Simone Ladwig-Winters’ Wertheim – ein Warenhausunternehmen und seine Eigentümer: Ein Beispiel der Entwicklung der Berliner Warenhäuser bis zur ‘Arisierung’ [Wertheim – a department store business and its owners: an example for the development of department stores in Berlin up to the era of ‘Aryanization’] (1997) and the involvement of individual German companies and financial institutions, such as the edited volume Profiteure des NS-Systems? Deutsche Unternehmen und das ‘Dritte Reich’ [Profiteers of the Nazi system? German businesses and the ‘Third Reich’] (2006) were also published. A recent example of a local study is Christina Fritsche’s extensive Ausgeplündert, zurückerstattet und entschädigt: Arisierung und Wiedergutmachung in Mannheim [Plundered, reimbursed and restituted: Aryanization and compensation in Mannheim] (2013). Also published in 2013, Christiane Kuller’s Bürokratie und Verbrechen: Antisemitische Finanzpolitik und Verwaltungspraxis im nationalsozialistischen Deutschland [Bureaucracy and crime: anti-Semitic fiscal policy and administrative practice in National Socialist Germany] focuses on the role of the German tax and revenue offices.

As these works reveal, ‘Aryanization’ is a thorny topic (e.g. Goscher and Lillteicher 2002, 10; Rappl 2004, 17–30), not only because it is a Nazi term but also, according to some, because it denotes only certain aspects of the economic plundering of German Jews. This is examined in the introduction to the final edited volume of ‘The Economic Plundering of the Jewish Population in Württemberg and Hohenzollern’. A good definition of ‘Aryanization’ and how it can encompass the various Nazi measures taken against German Jews and the economic plundering of them as envisaged by the project is presented in the introduction of the 2004 edited volume München arisiert: Entrechtung und Enteignung der Juden in der NS-Zeit [Aryanized Munich: disenfranchisement and dispossession of Jews during the National Socialist era]:

‘Aryanization’ is the comprehensive and systematic theft of a certain sector of a civic society in modern history. The National Socialist state, by means of its party organizations, public authorities and a network of private and public interested parties, seized every type of Jewish asset – properties, companies, craft businesses, cash, financial stocks, life insurance certificates, furniture, antiques, precious metals, books, art works and much more. The result of this plundering was not only an ‘Aryanized’ and ‘Jew-free’ Munich but also many citizens, companies, institutions and administrative bodies who actively promoted the expropriation of their Jewish neighbours, Jewish companies and Jewish competitors or who knowingly profited from this process [...] The term ‘Aryanization’ was introduced by National Socialist administrative agencies in the 1930s and was – formally and bureaucratically – used to account for a process that transferred Jewish property into ‘Aryan’ hands. In hindsight, we now know the precise circumstances and the vast scale and consequences of these concerted actions against Jewish Germans, and we understand ‘Aryanization’ as the expulsion from the economic realm, the deprivation of rights, the misappropriation, the plundering and, finally, the extermination of Jewish citizens and their livelihood (Baumann and Heusler 2004, 10 f.). 7

Moreover, as the studies cited above and titles like that of the edited volume ‘Arisierung’ im Nationalsozialismus: Volksgemeinschaft, Raub und Gedächtnis [‘Aryanization’ during National Socialism: people’s community, robbery and memory] (2000) show, the often problematic restitution of Jewish property after the war is now also under investigation, not least because this tells us something about how Germans have dealt with this aspect of their history (Baumann and Heusler 2004, 15).

 

The economic plundering of the Jewish population in Wurttemberg and Hohenzollern 8

The proposal for the research project had been mooted for years and began in earnest in 2014. Since then, most of the participants have been meeting from time to time in the Central State Archives of Stuttgart, while smaller groups, such as the participants from the Association of Gäu-Neckar-Alb Memorial Societies, have got together more regularly to discuss their methods and findings.

The research project wants to add to the discussion of the economic plundering of German Jews, the legal framework, how it was undertaken and the participators – both perpetrators and victims – involved. The region investigated is the NSDAP party administrative district [Gau] of Württemberg- Hohenzollern, 9 and the cities represented range from Bad Mergentheim in the north to Rottweil, south of the Prussian province of Hohenzollern, and from Schramberg in the west to Ulm in the east. This encompasses the large industrial city of Stuttgart which, as the state capital, was also an important administrative centre; medium-sized cities, such as the university town of Tübingen; and small rural villages, such as Rexingen. The Jewish businesses considered are also wide-ranging, from livestock dealers to law firms and manufacturing companies.

The participators are looked at from different perspectives. The perpetrators – NSDAP party organizations, local authorities, administrative offices and private individuals deemed part of ‘the People’s Society’ [‘Volksgemeinschaft’] – participated in the economic plundering of their fellow Jewish citizens on varying, but often interlinked levels. The research project also sheds light on the response, and lack of response, of the victims.

The sources used for the most part are held in the State Archives of Baden- Württemberg. The State Archives of Ludwigsburg, for example, houses tax and revenue office records from Bad Mergentheim, Heilbronn and Schwäbisch Gmünd as well as from the regional tax and revenue office [Oberfinanzdirektion] of Stuttgart up to 1945. These files are invaluable because many records were destroyed in the war. The documents provide insight into how the disparate processes functioned and who the revenue officials involved were. For the years after 1945, the State Archives of Ludwigsburg houses records on restitution cases – almost a whole kilometre of recompensation [Wiedergutmachung] files alone. Other sources are located in the Sigmaringen State Archives: these include the tax and revenue office records of Horb. Here, as well as in Ludwigsburg, denazification records [Spruchkammerakten] are available, although these have to be examined very critically as many of the testimonies have been whitewashed. Moreover, the sources used include first-person files, largely from the victims’ point of view, such as autobiographies 10 and interviews. Contemporary sources, such as newspapers 11 and municipal registers of land ownership, have also also been taken into consideration.

The final publication opens with a preface by the editors setting out the basic processes of the economic plundering of German Jews in Württemberg- Hohenzollern as well as giving an overview of the major participators. It also defines the concepts used, and explains why the term ‘Aryanization’ is not used. The introductory chapter by Martin Ulmer (Gedenkstättenverbund Gäu-Neckar-Alb e.V. and Geschichtswerkstatt Tübingen e.V.) 12 summarizes völkisch [nationalist] and NSDAP ideology and agendas before 1933, with a special focus on the 1920 NSDAP party manifesto as well as calls for boycotts of Jewish businesses and legislative initiatives taken before 1933. Another introductory chapter written by Martin Burkhardt (Economics archives of Baden-Württemberg) 13 outlines the economic status of Jews in Württemberg and Hohenzollern in 1933, providing data on the range of professions and trades they practised and the percentage of Jews in selected professional fields. The main chapters are organized in five parts in chronological order. Opening sub-chapters elaborate on the larger context of anti-Jewish practices in the ‘Third Reich’, followed by respective case studies.

The first part deals with the time period from the Nazi seizure of power [‘Machtergreifung’] on 30 January 1933 to the Nuremberg Laws of September 1935. Nicole Bickhoff (Central State Archives of Stuttgart) provides an overview of the legal actions taken by the National Socialist government during this time period. The new regime was able to add to the laws and ordinances issued by the Weimar Republic, such as the 1931 Reich Flight Tax [Reichsfluchtsteuer], which attempted to stem the flight of capital, but it also introduced its own legislation, such as the April 1933 Law for the Restoration of the Professional Civil Service [Gesetz zur Wiederherstellung des Berufsbeamtentums]. Another summary is planned to be written by Martin Häusermann (Ludwigsburg State Archives) on the topic of the immediate National Socialist actions that the Nazi government took against Jews as soon as they came to power in 1933. These included the exclusion of Jews from local councils [Gemeinderäte] and registered associations [Vereine] in addition to the 1 April 1933 boycott of Jewish shopkeepers, lawyers and doctors.

The first local case study is a jointly co-authored article by Hartwig Behr (Bad Mergentheim) 14 and Barbara Staudacher (Träger- und Förderverein Ehemalige Synagoge Rexingen e.V.) 15 who detail the sudden expulsion of Jewish butchers from the Württemberg meat market because kosher butchering was outlawed by the 21 April 1933 Law on the Butchering of Animals [Gesetz über das Schlachten von Tieren]. Jochen Faber (Ludwigsburg) sheds light on the economic demise of Jewish agriculturalists in Hoheneck, near Ludwigsburg. Benedict von Bremen (Geschichtswerkstatt Tübingen e.V., Initiative Alte Synagoge Hechingen e.V. 16 and Träger- und Förderverein Ehemalige Synagoge Rexingen e.V.) provides a comparative analysis of the destruction of small Jewish textile merchants in Tübingen, Hechingen, Horb and Reutlingen. Irene Scherer and Welf Schröter (Löwenstein Forschungsverein e.V. Mössingen) 17

present their findings on the Pausa textile company of Mössingen. Plans for taking over this enterprise were in place before 1933; putting these into effect after 1933 resulted in the early flight of the owners, the brothers Arthur and Felix Löwenstein and their families into exile in Britain. Winfried Hecht (Verein Ehemalige Synagoge Rottweil e.V.) investigates the rapid liquidation of the Schwarzwälder Bürgerzeitung [Black Forest citizen’s newspaper] in Rottweil. He describes the Bürgerzeitung’s loss of status as the official register of Rottweil and the following swift collapse of its economic basis. Carsten Kohlmann (Schramberg) looks into the acquisition of the Schramberg cinema, founded by Hollywood pioneer and Schramberg native Carl Lämmle by NSDAP members and the role of film as an important Nazi propaganda tool. The situation of Jewish lawyers is examined by Martin Ulmer, taking the examples of Dr Simon Hayum (Tübingen), Dr Manfred Scheuer and Dr Siegfried Gumbel (both Heilbronn), and other practitioners in Stuttgart. The first part ends with Gisela Roming’s (Verein Ehemalige Synagoge Rottweil e.V.) paper on the dissolution of the Jewish community in Rottweil between 1933 and 1940 and how they were excluded from the city’s economic and social life, resulting in their early flight into exile.

The years between the passing of the Nuremberg Laws of 1935 and mid 1938 and the further radicalization of anti-Jewish Nazi policies is the subject of the second part. Nicole Bickhoff ’s introductory sub-chapter surveys the legislative foundations, such as the 1935 Law of the Reich Citizen [Reichsbürgergesetz], introduced under the Nuremberg Laws, which categorized German citizens as Reich citizens [Reichsbürger] of ‘German’ blood or other citizens of ‘foreign’ racial status, and also an inventory of all Jewish-owned property as the basis for the full-blown deprivation of rights and theft from German Jews to come. The pivotal role of the NSDAP and the mediation centre [Vermittlungszentrale]18 in making the German economy ‘Jew-free’ and in the forced sale of large corporations as well as the participation of trade associations and the auditing firm Swabian Trustee Inc. [Schwäbische Treuhand AG] 19

are the focus of Martin Ulmer’s paper. Peter Müller (Ludwigsburg State Archives) examines the role played by the Economic Bank [Wirtschaftsbank] foundation in the economic plundering of Jews.

The local case studies open with Doris Astrid Muth’s (Sigmaringen) paper on the expulsion from Hechingen of the three leading textile manufacturing companies – Julius Levi & Co., Karl Löwengart, and Hermann Levi – and their subsequent ‘Aryanization’. 20 Karl-Heinz Rueß (Göppingen) also looks at textile manufacturing in his study of A. Gutmann & Co. GmbH, a spinning and weaving company based in Göppingen. A different sector of the economy is examined by Martin Ulmer in his paper on the liquidation and forced transfer of Jewish-owned banks in Tübingen, Horb and Stuttgart. Claudia Kleemann’s (Stuttgart) account of the Landauer (Stuttgart, Ulm and Heilbronn), Schocken (Ulm and Pforzheim) and Hermann Tietz (Stuttgart) department stores provides insight into the boycotts and forced sales and transfers in the commercial sales sector. Susanne Rueß (Stuttgart) writes an article on the fate of Jewish medical practitioners in Württemberg. How three female Jewish women – a department store owner, a social worker and a bourgeoise of independent means – from Stuttgart fared is Fabienne Störzinger’s (Stuttgart) subject. 21

Martin Ritter (Freundeskreis ehemalige Synagoge Affaltrach e.V.) 22 investigates the Adler-Brauerei [Eagle Brewery] in Heilbronn. The section is anticipated to end with Amelie Fried’s (Munich) research on the Pallas footwear store and how its Jewish owners, Fried’s relatives, fought to save their business. 23

The third part covers the years 1938–1941 with the registration of all Jews, the 1938 pogrom, the start of the Second World War and the ghettoization of the German Jewish population. The introductory paper discusses preparations for and enactment of the November 1938 terror and its implications. The capital levy on Jewish Germans [‘Judenvermögensabgabe’] played an important part in funding Nazi Germany’s preparations for war. Jews were banned from carrying out independent economic activities. Other anti-Jewish decrees, such as wearing the yellow Star of David, Jewish-only shops, obligatory residence in Jews’ houses [‘Judenhäuser’] and forced relocations continued and exacerbated discrimination against Jews.

The first paper is co-authored by Hartwig Behr and Barbara Staudacher, who describe the economic demise of all Jewish cattle merchants in the region. 24 Jupp Kleegraf (Stuttgart) examines the ghettoization of Jews in Stuttgart’s ‘Judenhäuser’, ‘the attitude of ‘Aryan’ landlords and potential purchasers of Jewish property as well as the role played by the city of Stuttgart in the ‘Aryanization’ and restitution of Jewish-owned real estate. The forced sale of the Schramberger Majolika-Fabrik [Maiolica Factory, Schramberg], the flight of its owners, the Meyer family, and the company’s restitution after 1949 are the subjects of Carsten Kohlmann’s contribution. Another paper is expected to deal with the role of the Stuttgart, Heilbronn and Laupheim municipalities in the forced expropriation and eventual sale of Jewish property. Bettina Eger (Verein Ehemalige Synagoge Rottweil e.V.) closes this section with the history of Max Blochert’s and Wilhelm Wälder’s businesses as examples of the forced transfer of Jewish property in Rottweil.

The fourth part deals with preparations for and execution of the deportation and mass murder of Jews. The years from 1941 to 1945 signalled the final phase of economic plundering, ending in the financial (and often actual) death of Jewish citizens. Martin Ulmer surveys the part played by the state tax and revenue office [Oberfinanzbehörde] 25 in Stuttgart and the local tax and revenue offices [Finanzämter]. Cooperation between the state tax and revenue office, a local tax and revenue office, and the secret state police, or Gestapo, are exemplified by Heinz Högerle (Gedenkstättenverbund Gäu- Neckar-Alb e.V., Träger- und Förderverein Ehemalige Synagoge Rexingen e.V.) with the example of Horb, depicting the participators and profiteers of Jewish deportations from state agencies, Nazi party organizations and, through direct sales and public auctions, the local populace. Hartwig Behr examines the role of Gottlob Belzner, a tax and revenue officer from Bad Mergentheim. A topic that came to the attention of the German public in 2013 following the case of the art collector Cornelius Gurlitt is the Nazi theft of works of art. Concentrating on Stuttgart art historian and arts dealer Dr Morton Bernath, Anja Heuß (Stuttgart) deals with this aspect of economic plundering. 26 Joachim Hahn (Plochingen) 27 has been asked to provide an article on the forced sale of synagogues and the appropriation of Jewish cemeteries.

The fifth and final part deals with the years after 1945. The first paper introduces the concepts and realities of restitution and compensation. The early post-war years saw uncoordinated restitution for concentration and death camp survivors. Heinz Högerle shows how the tax and revenue office in Horb acted on this in 1945 and 1946. Barbara Staudacher also provides examples from Horb of the failure of restitution: the Wälder family returned from exile in France but had no chance of restitution, while the Esslinger family’s case failed because evidence was withheld. It is planned to give an example of a successful case of restitution as well.

 

Next

The research phase of this project is scheduled to end in 2017, with the publication of its findings in an edited volume planned for 2018. An accompanying travelling exhibition of the project is planned to begin shortly afterwards.

 


 

Benedict von Bremen

Benedict von Bremen studied Modern History and American Studies at Eberhard Karls Universität Tübingen. He has published articles and given talks on memories of war in Germany, recollections of the American Civil War and aspects of the conventional arms race between NATO and the Warsaw Pact. He works for the Initiative Alte Synagoge Hechingen e.V. and the Träger- und Förderverein Ehemalige Synagoge Rexingen e.V. He is a member of the Geschichtswerkstatt Tübingen e.V. and the Verein für ein Lern- und Dokumentationszentrum zum Nationalsozialismus e.V. T übingen as well as an associate of the Gedenkstättenverbund Gäu-Neckar-Alb e.V.


 


ENDNOTES

1 ‘Drittes Reich’ [‘Third Reich’], ‘Arisierung’ [‘Aryanization’] and ‘Volksgemeinschaft’ [‘the People’s Society’] are National Socialist terms. In this article National Socialist terms have been placed within quotation marks.

2 Landesarchiv Baden-Württemberg. Accessed 18 January 2016: http://www.landesarchiv- bw.de/web/49689/

3 Landesarchiv Baden-Württemberg. Accessed 18 January 2016: http://www.landesarchiv- bw.de/web/49677/

4 Landesarchiv Baden-Württemberg. Accessed 29 February 2016: http://www. landesarchiv-bw.de/web/47267/

5 Gedenkstättenverbund Gäu-Neckar-Alb e.V. Accessed 18 January 2016: http:// www.gedenkstaettenverbund-gna.org/

6 For an extensive historiography of research on ‘Aryanization’ and other National Socialist economic measures against German Jews, see Fritsche 2013.

7 English translation of original German text.

8 I am indebted to the minutes taken by Bettina Eger, Fabienne Störzinger and Martin Ulmer at various meetings of the project, as well as to Martin Ulmer for compiling the list of articles for the Table of Contents.

9 Before 1945 Württemberg was a German state and Hohenzollern was part of Prussia.

10 One example is Tübingen lawyer Dr Simon Hayum, see Hayum 2005.

11 For example, ‘Hechingens Marktplatz judenfrei’, Hohenzollerische Blätter [‘Hechingen’s market square now Jew-free’, Hohenzollern Papers] (Hechingen), 10 November 1938, quoted in Otto Werner, Deportation und Vernichtung hohenzollerischer Juden [Deportation and extermination of Hohenzollern’s Jews] (Hechingen: Verein Alte Synagoge Hechingen, 2011), 29–30.

12 Geschichtswerkstatt Tübingen e.V. Accessed 2 November 2016: http://www.geschichtswerkstatt- tuebingen.de/

13 Universität Hohenheim, Wirtschaftsarchiv Baden-Württemberg. Accessed 18 January 2016: https://wabw.uni-hohenheim.de/

14 See the website on Bad Mergentheim in Alemannia Judaica for references to Hartwig Behr’s previous research: Joachim Hahn, Alemannia Judaica. Accessed 18 January 2016: http://www.alemannia-judaica.de/synagoge_mergentheim.htm

15 Träger- und Förderverein Ehemalige Synagoge Rexingen e.V. Accessed January 18, 2016, http://www.ehemalige-synagoge-rexingen.de/

16 Manuel Werner, Synagoge Hechingen. Accessed 25 November 2016: http://altesynagoge- hechingen.de

17 Löwenstein Forschungsverein e.V. Accessed 18 January 2016: http://www.initiativeloewensteinverein. de

18 The Stuttgart Vermittlungszentrale worked for the government of Württemberg, the city of Stuttgart, the NSDAP and individual companies. It was present at negotiations with the Jewish owners of larger factories and properties, determining in large part the terms of sale, the buyer, purchase price, and so on. Martin Ulmer’s email to author, 2 February 2016.

19 The Schwäbische Treuhand AG appraised and rated Jewish-owned companies. Martin Ulmer’s email to author, 2 February 2016.

20 See Muth 2013, 47–64.

21 See also Störzinger 2016.

22 Freundeskreis ehemalige Synagoge Affaltrach e.V. Accessed 2 February 2016: http:// www.synagoge-affaltrach.de/synagoge.html

23 See also Fried 2008.

24 See also Kaufmann and Kohlmann 2013.

25 The Oberfinanzbehörde was the regional intermediate authority between the Reichsfinanzministerium [Reich tax and revenue office] in Berlin and the local tax revenue offices of the local administrative county districts (known as Oberämter until 1937, then Landkreise). See Martin Ulmer, email to author, 2 February 2016.

26 See also Heuß 2008, 68–81.

27 Joachim Hahn, Alemannia Judaica. Accessed 19 January 2016: http://www.alemannia- judaica.de/

List of References

Bajohr, Frank (1998) ‘Arisierung’ in Hamburg: Die Verdrängung der jüdischen Unternehmer 1933–1945 [‘Aryanization’ in Hamburg: the expulsion of Jewish businessmen 1933–1945]. Hamburg: Christians.

Barkai, Avraham (1988) Vom Boykott zur ‘Entjudung’: Der wirtschaftliche Existenzkampf der Juden im Dritten Reich 1933–1945 [From boycott to deiudaization: the economic struggle of Jews in the Third Reich]. Frankfurt am Main: Fischer.

Baumann, Angelika and Andreas Heusler (2004) ‘Einleitung’, in München arisiert: Entrechtung und Enteignung der Juden in der NS-Zeit [Aryanized Munich: disenfranchisement and dispossession of Jews during the National Socialist era], ed. Angelika Baumann and Andreas Heusler. Munich: C. H. Beck, 10–16.

Fried, Amelie (2008) Schuhhaus Pallas: Wie meine Familie sich gegen die Nazis wehrte [Pallas footwear department store: How my family stood up to the Nazis]. Munich: Heyne.

Fritsche, Christina (2013) Ausgeplündert, zurückerstattet und entschädigt: Arisierung und Wiedergutmachung in Mannheim [Plundered, reimbursed and restituted: Aryanization and compensation in Mannheim]. Ubstadt-Weiher: Regionalkultur.

Genschel, Helmut (1966) Die Verdrängung der Juden aus der Wirtschaft im Dritten Reich [The expulsion of Jews from the Third Reich’s economy]. Göttingen: Musterschmidt.

Goschler, Constantin and Jurgen Lillteicher (2002) ‘Einleitung’, in ‘Arisierung’ und Restitution: Die Rückerstattung jüdischen Eigentums in Deutschland und Österreich nach 1945 und 1989 [‘Aryanization’ and restitution: reimbursement of Jewish property in Germany and Austria after 1945 and 1989], ed. Constantin Goschler and Jürgen Lillteicher. Göttingen: Wallstein, 7–28.

Goschler, Constantin and Philipp Ther, eds (2003) Raub und Restitution: ‘Arisierung’ und Rückerstattung des jüdischen Eigentums in Europa [Robbery and restitution: ‘Aryanization’ and reimbursement of Jewish property in Europe]. Frankfurt: Fischer Taschenbuch.

Hahn, Joachim, Alemannia Judaica. Accessed 18 January 2016: http://www.alemanniajudaica. de/

Handler-Lachmann, Barbara and Thomas Werther (1992) Vergessene Geschäfte – verlorene Geschichte: Jüdisches Wirtschaftsleben in Marburg und seine Vernichtung im Nationalsozialismus [Forgotten business – forgotten history: Jewish economic life in Marburg and its annihilation during National Socialism]. Marburg: Hitzeroth.

Hayes, Peter and Irmtrud Wojak, eds (2000) ‘Arisierung’ im Nationalsozialismus: Volksgemeinschaft, Raub und Gedächtnis [‘Aryanization’ during National Socialism: people’s community, robbery and memory]. Frankfurt: Campus.

Hayum, Simon (2005) Erinnerungen aus dem Exil: Lebensweg eines Tübinger Bürgers [Memories from exile: A Tübingen citizen’s path of life], ed. Geschichtswerkstatt Tübingen e.V. Tübingen: Kulturamt.

Heus, Anja (2008) ‘Die Sammlung Littmann’ [The Littmann collection], in Raub und Restitution: Kulturgut aus jüdischem Besitz von 1933 bis heute [Robbery and restitution: Jewishowned cultural goods, 1933 to today], ed. Inka Bertz and Michael Dorrmann. Göttingen: Wallstein, 68–81.

Kaufmann, Uri R. and Carsten Kohlmann, eds (2013) Jüdische Viehhändler zwischen Schwarzwald und Schwäbischer Alb [Jewish livestock dealers between the Black Forest and the Swabian Jura]. Horb: Barbara Staudacher Verlag.

Kuller, Christiane (2013) Bürokratie und Verbrechen: Antisemitische Finanzpolitik und Verwaltungspraxis im nationalsozialistischen Deutschland [Bureaucracy and crime: anti-Semitic fiscal policy and administrative practice in National Socialist Germany]. Munich: Oldenbourg.

Ladwig-Winters, Simone (1997) Wertheim – ein Warenhausunternehmen und seine Eigentümer: Ein Beispiel der Entwicklung der Berliner Warenhäuser bis zur ‘Arisierung’ [Wertheim – a department store business and its owners: an example for the development of department stores in Berlin up to the era of ‘Aryanization’]. Münster: Lit.

Lillteicher, Jurgen, ed. (2006) Profiteure des NS-Systems? Deutsche Unternehmen und das ‘Dritte Reich’ [Profiteers of the Nazi system? German businesses and the ‘Third Reich’]. Berlin: Nicolai.

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Werner, Otto (2011) Deportation und Vernichtung hohenzollerischer Juden [Deportation and extermination of Hohenzollern’s Jews]. Hechingen: Verein Alte Synagoge Hechingen.

 

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