The Book of Accounts of the “Crocodiles”
The book of accounts of the "crocodiles" (1858-1869) presented here comes from the estate of Oskar Horn (1841-1908). Horn long served as secretary, accountant and treasurer for the "crocodiles". From 1862, the "crocodiles" regulated the admission of new members and the introduction of guests in a statute. In addition to the account book, the book of minutes (1857-1866) of the Munich poets' society has been preserved.
The annual fee was usually one guilder; in 1859 it was increased to 1 guilder 45 kreutzer. In addition, there was a poll tax "per term à 30 x", by which unforeseen expenses were to be met. Depending on the financial situation, fines were also levied for a wide variety of offences, as the account book states: "Neumann pays 18 kreutzer for exaggerated politeness, Beilhack 6 kreutzer for the same; Reder paid 6 kreutzer for rich praise; Carrière, since he praised much, 1 kreutzer". Lack of punctuality or books returned too late were also fined, as were late payments of penalties by six kreutzer per week.
"This financial system, with its humorous sanctions, culminated in the annual reports of the accountants, in which pedantic accountability was given for income and expenditure. On the financial report of Quaestor Karl von Lützow [1832-1897], who in the years 1860-61 had particularly imaginative in the invention of fines, the minutes book states: 'This favourable result was welcomed by the general rising of the crocodiles' bodies. One must confess: it was a solemn moment.'" (Michail Krausnick, Paul Heyse und der Münchener Dichterkreis, 1974).