Prof. Dr. H. C. Klaus Vogel turned 70 in December 2000. For his students, colleagues and friends all around the world he has been not only a teacher and academic, but also a researcher and mentor, and this occasion provided the opportunity to honour him with a Festschrift. This celebratory volume, with contributions in German and in English, is published under the title Staaten und Steuern (States and Taxes) by C.F. Muller Verlag in Heidelberg. With the permission of the publisher, the present volume contains the English language contributions as a separate publication. The following articles are included.

Diese Arbeit geht der Frage nach, ob es eine materielle Polizeipflicht im Polizei- und Ordnungsrecht gibt und ob eine solche Pflicht als verfassungsrechtliche Grundpflicht zu qualifizieren ist. Namentlich die Bejahung der zweiten Frage fuhrt zu einer Erweiterung der Sichtweise auf viele klassische Probleme des Polizei- und Ordnungsrechts, insbesondere bezuglich der Thematik der Begrenzung der Polizeipflicht in den sogenannten Opferfallen oder in den Konstellationen einer Stoerermehrheit. Auch bezuglich der Frage des Bestehens von Ausgleichsanspruchen des allein die Gefahr abwehrenden Stoerers gegen die ubrigen Stoerer kommt der Frage nach der Einordnung der materiellen Polizeipflicht als verfassungsrechtliche Grundpflicht Bedeutung zu.

It has been only recently that the long drawn out international negotiations conducted in the U.S. on the subject of the finalization of reparations to be paid by Germany to the, mainly Jewish, forced laborers of the National Socialist regime were concluded. The American-Jewish aspect of the broader subject of involvement with the aftermath of the Holocaust has already evoked an echo of wide-ranging discussions in the recently published works of Wolf Calebow, Peter Novick and Norman Finkelstein. Siegfried Moses, a German Jewish lawyer who had made his home in what was then British Mandated Palestine, was already in the early 1940's tentatively seeking the legal bases for reparation to be demanded of Germany. He designed models for solutions to be applied, and by doing so became one of the most important early thinkers on this subject - a subject which was later codified in thousands of pages of German legislation. Moses, whose main essay on future reparation claims (originally published in German) has recently been reissued, has influenced legal thinking up to the very recent past. This essay, a document of contemporary history by any definition, is now being made available to English readers, with introductions covering the juridic as well as the bio-bibliographical aspects.