Division III. 3(c). Subjects of the department of the provincial chancellery: Financial part

Thus, the duties of the governors in financial administration consisted of supervising the collection, storage, and use of taxes established by the government, and in overseeing the performance of various duties by the inhabitants. A. In relation to the collection, storage, and use of taxes established by the government, it is necessary to distinguish the duties of the governors during the existence of the financial institutions introduced into the system of regional administration by Peter the Great in 1719, and the duties defined by the instruction of 1728, which in their essential features remained unchanged until the establishment of the treasury chambers in 1775. The financial part of the regional administration in 1719 received the following structure: under the supreme supervision of the governor and voivodes, supervisors of collections were established — sometimes zemstvo bookkeepers, most often: zemstvo kamerirs — in the governorates and provinces, zemstvo treasurers — even more often: zemstvo rentmeisters — in the governorates and provinces, zemstvo commissars — in the uyezds; they were joined, in 1724, by colonels — in the districts. We will say a few words about each of these institutions. a) The supervisors of collections or zemstvo kamerirs were supposed to oversee all sovereign revenues in the governorate or province, and their storage and use. They conducted their affairs in the zemstvo office, located at the governorate or provincial chancellery (zemstvo chancellery). Except for Sundays and holidays, the kamerirs had to be in the zemstvo office for 6 hours daily. For clerical work, one or two clerks were assigned to them. In all matters concerning state interests, the governors had to consult with the kamerirs. This position was abolished in 1727. However, even after this, they existed in some governorates: this is evident, for example, from a decree of 1757. a) from proprietary peasants — palace, synodal department, landowner, and votchina peasants — 74 kopecks per revision soul and the position of captain-ispravnik — the current zemstvo ispravnik — was established. d) When the regiments were distributed to permanent quarters, the commanders of these regiments — the colonels — also received administrative significance, and the headquarters yard became one of the organs of administration. The duties of the colonels in the financial part consisted of controlling the timely and correct collection of the poll tax by the zemstvo commissars. The latter were, therefore, subordinated to the colonels, to whom they submitted the poll tax collection by thirds of the year. It is remarkable how consistently Peter the Great implemented collegial principles across all branches of administration — they also penetrated into regimental administration, and the colonel received money from the commissar together with the officers. The decree of 1737, which somewhat changed the disposition of the regiments and expanded the power of the governors and voivodes, still did not eliminate the participation of regimental officers in the collection of the poll tax. They were finally eliminated in 1764, when the collection of poll tax money was entrusted solely to the governors and voivodes. But the decree of 1727 changed the previous principles of the financial structure: by abolishing the rentmeisters and kamerirs, and placing the city administration in greater dependence, it entrusted the collection, storage, and use of state sums to the voivodes, under the direct supervision of the governor. The instruction of 1728 more precisely defined their duties in this regard, establishing those principles of local financial administration that continued unchanged until the establishment of the treasury chambers in 1775. These duties consisted of the following: a) In relation to collection. For all revenues in the governorate and province, except for the poll tax, the governor was annually issued an assessment book from the Kamer-Collegium, which he had to keep (See placard of 1724 No. 4533) in his chancellery as the foundation of the assessment. On the basis of this assessment book, a receipt book was compiled annually in the month of December, secured sheet by sheet by the secretary: it indicated individual items of income. In accordance with this book, the governor ensured that the voivodes collected revenues properly and without arrears, sending the collected sums by thirds of the year. The collection itself was directly managed by the voivodes. For this purpose, each voivode was obliged to have: a) registers of the number of male souls, both from the merchant class and raznochintsy, and from the peasants, recorded in the revision tales and assessed with the poll tax, to the one assigned from the Military Collegium to the governorate for the reception of the poll tax collection. At the same time, having compiled two reports — to the Military Collegium and to the Kamer-Collegium — and having signed them together with the staff officer, he indicated how much money was sent by the voivodes. This procedure existed mainly for the collection of poll tax money from uyezd peasants. Collections from the posad people — 130 kopecks of poll tax (from serf workers belonging to the posad people, 74 kopecks were collected, just as from other peasants), customs and tavern taxes — were collected by collectors appointed by the ratushas and presented by them to the voivodes. Very often, customs, tavern, and other city collections were farmed out. In general, the farming system displaced the system of sworn collections in the 18th century. In relation to farming out revenue, the power of the governors was defined by two regulations of the Kamer-Collegium — of 1719 and 1731: they could farm out customs, taverns, mills, fisheries, and other quitrent items on their own authority only when the farm-out sum did not exceed 3,000 rubles, and the term was 4 years. If the farm-out sum was larger, and the term longer, they could not farm out the collection without a decree from the Kamer-Collegium. Regarding customs, tavern, and chancellery collections not farmed out, the governors submitted reports to the Kamer-Collegium by thirds of the year. For the collection of duties and other non-assessed revenues, there were special receipt books. The voivodes reported to the governors on the collection of printing duties by thirds of the year, and the governors reported to the Kamer- and Stats-Collegiums and to the printing office. (The collected duties were sent by them to Moscow, and from some governorates to the Admiralty). Sometimes, however, provincial voivodes were ordered to submit printing duties directly to the printing office, without the mediation of the governor or regional chancelleries. If it was necessary to make any expenditure, the governor sent a decree to the voivode. This decree was recorded in the expenditure book; the person receiving the money signed below it in the book, certifying receipt. The city voivodes submitted monthly reports on the expenditures made to the provincial voivode, and the latter to the governor. The governor — to the Stats-Kontor-Collegium. Thus, the financial part of the regional administration in the 18th century received a fairly regular structure. But the poverty of the people, the multiplicity of taxes and levies, and the abuses during their collection were the causes of constant and huge arrears. Decrees on arrears, measures for their elimination, and punishments of regional rulers for allowing them fill the financial administration of the 18th century. All these decrees did not achieve their goal: the arrears did not cease, and the government more than once resorted to forgiving them. However instructive this side of our administration of the 18th century may be, we will not dwell on it. To show, however, what enormous sums the shortfalls sometimes reached, it is enough to note that from 1720 to 1732, for customs, tavern, and chancellery collections alone, the shortfall was 6,855,606. B. The governors also supervised the correct performance of various duties by the inhabitants — state and zemstvo duties. We will turn our attention to the historical development of their duties in relation to the performance of the most important state duty — the recruiting duty. Here we notice a constant fluctuation in legislation: the conscription of recruits constantly passed from the governors and voivodes to recruiters appointed by the government, and from the latter back to the governors and voivodes. By the time of the establishment of the governorates, the conscription of recruits finally passed into the hands of the regional rulers. The establishment of the governorates, having relegated...