Term (also Umgeld, Ohmgeld and locally also Böspfennig) for a former excise and sales tax on wine and other alcoholic beverages such as beer and spirits. Etymologically, the term is derived from the Middle High German "gelt" (levy, payment) and the reinforcing "un". Ohm, in turn, is derived from the Middle High German "ame" (old liquid measure, wine measure = bucket). Ungeld was a corruption of the term "Ohmgeld" and originally meant an "unjust" monetary levy. This tax was widespread in Switzerland, Austria and Germany from the 13th century onwards. Sometimes it was also extended to foodstuffs such as salt, grain or meat. The handling of the inclusion or the amount of the tax varied considerably from region to region, with each region or town applying its own laws.
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