theatre. To equalize the incidence of taxation, Joseph ordered a fresh appraisal of the value of all properties in the empire; his goal was to impose a single and egalitarian tax on land. The goal was to modernize the relationship of dependence between the landowners and peasantry, relieve some of the tax burden on the peasantry, and increase state revenues. Joseph looked on the tax and land reforms as being interconnected and strove to implement them at the same time. The various commissions he established to formulate and carry out the reforms met resistance among the nobility, the peasantry, and some officials. Most of the reforms were abrogated shortly before or after Joseph's death in 1790; they were doomed to failure from the start because they tried to change too much in too short a time, and tried to radically alter the traditional customs and relationships that the villagers had long depended upon. In the cities the new economic principles of the Enlightenment called for the destruction of the autonomous guilds, already weakened during the age of mercantilism. Joseph II's tax reforms and the institution of Katastralgemeinde (tax districts for the large estates) served this purpose, and new factory privileges ended guild rights while customs laws aimed at economic unity. The intellectual influence of the Physiocrats led to the inclusion of agriculture in these reforms. Civil and criminal law In 1781–82 he extended full legal freedom to serfs. Rentals paid by peasants were to be regulated by imperial (not local) officials and taxes were levied upon all income derived from land. The landlords saw a grave threat to their status and incomes, and eventually reversed the policy. In Hungary and Transylvania, the resistance of the landed nobility was so great that Joseph compromised with halfway measures—one of the few times he backed down. After the great peasant revolt of Horea, 1784–85, however, the emperor imposed his will by fiat. His Imperial Patent of 1785 abolished serfdom but did not give the peasants ownership of the land or freedom from dues owed to the landowning nobles. It did give them personal freedom. Emancipation of the Hungarian peasantry promoted the growth of a new class of taxable landholders, but it did not abolish the deep-seated ills of feudalism and the exploitation of the landless squatters. Capital punishment was abolished in 1787, although restored in 1795. Legal reforms gained comprehensive "Austrian" form in