Poll tax under Peter 1. On the size of the poll tax ....  Abolition of the poll tax

Poll tax under Peter 1. On the size of the poll tax .... Abolition of the poll tax

Introduction poll tax in Russia is associated with the name of Peter the Great. However, this form of tax existed long before its appearance in our country, on the territory of Ancient Rome, later in many European countries, and was abolished at the end of the 19th century after the introduction of a new income tax form.

In 1724, a total census of the population was completed in Russia, which did not include clergy and nobles. Based on the results of this event, a tax was determined, which from now on had to be paid by all men in the country, including newborns and the elderly. The poll tax is a special form of tax levied on certain residents of a country in favor of the state treasury. It should be recalled that such a tax (to file or tax) existed in Russia already from the 15th century, ministers of churches and the highest privileged classes were also exempted from paying it.

In the autumn of 1718, the emperor demanded to collect revision "tales", that is, to conduct a census of the entire male population of the country. "Tales" at that time were called special documents, which reflected the results of the census. AT this document indicated the owner of a certain yard and members of his family, patronymic, age). Representatives of the city council were involved in compiling revision "tales" in urban areas, in rural areas - elders, landowners or their managers. Revision "tales" were subject to mandatory clarification, in the periods between their collection, the absence or presence of a person at his place of residence was recorded. If a person was absent, the reason was indicated (death, escape, military service). All clarifications related to the year following the collection of "fairy tales". talking plain language, a person could die, and his family was obliged to pay a tax for him the next year after death. Such a census system allowed the state to increase tax collection and profit well from the so-called "dead souls."

The census, begun in 1718, was completed only by 1724, as a result of which about five million people (souls) were counted. Some historians believe that the poll tax, introduced by Peter the Great, had only one purpose - to collect Money from the population to the maintenance of the active Russian army. The first rate of this tax was 80 kopecks per year per family member (male), in subsequent years it decreased to 74 kopecks. The Old Believers paid a double rate of poll tax until 1782, due to which the common population dubbed them "dvoedans". Until 1775, the merchant class was obliged to pay tax on an equal footing with the rest, then, specifically for them, interest charges were introduced from the capital they owned.

The gradual increase in state spending could not but affect the amount of tax levied on the country's ordinary population. By 1794, the poll tax increased to one ruble. From the middle of the 19th century, the size of the tax began to depend entirely on the place of residence of its payer. Residents of cities were required to pay annually to the state file in the amount of 2 rubles 61 kopecks. The poll tax of the villagers by this time amounted to 1 ruble 15 kopecks.

For several decades, this type of tax was the main source of state revenue. With the introduction (surcharge on the price for a product or service), its importance for maintaining the state treasury has decreased significantly. In 1863, the collection of the poll tax from the philistines (lower urban class) and guilds (artisans, craftsmen, their students and assistants) was stopped in almost the entire territory Russian Empire(with the exception of Siberia and Bessarabia).

The large debts of the population to the state, the difficulty in collecting the tax led to the fact that in 1887 the poll tax in Russia ceased to exist. The exception was Siberia, where this tax levied on the population until the beginning of the twentieth century.

When, with the conquest of Livonia, Estonia and Finland, the tension of the Northern War began to weaken, Peter had to think about putting the regular army he had created on a peaceful footing. Even at the end of the war, this army had to be kept under arms, in permanent quarters and on state support, without being sent home, and it was not easy to figure out where to go with it. Peter drew up a sophisticated plan for the quartering and maintenance of his regiments. In 1718, when peace negotiations with Sweden were going on at the Åland Congress, he issued a decree on November 26, stated, according to his habit, in the first words that came to his mind. The first two paragraphs of the decree, with the usual hasty and careless laconism of Peter's legislative language, read: "Take fairy tales from everyone, give them a year, so that the truthful ones bring, how many male souls in which village, declaring to them that who hides what, then it will be given to the one who announces it; to paint how many souls of a private soldier with a share of the company and regimental headquarters on him, putting the average salary. Then, just as vaguely, the decree prescribed the order of its execution, frightening the executors with confiscations, cruel sovereign anger and ruin, even the death penalty, the usual decorations of Peter's legislation. […] To submit tales of souls was appointed annual term; but before the end of 1719, the tales came from only a few places, and then for the most part faulty. Then the Senate sent Guards soldiers to the provinces with an order to shackle the officials who collected fairy tales and the governors themselves in iron and keep them in chains, not releasing them anywhere, until they sent all the fairy tales and the statements compiled from them to the office established for the census in St. Petersburg. Strictness did little to help the cause: the submission of fairy tales was still going on in 1721. The slowdown was primarily due to the difficulty of understanding the confused decree, which required a number of explanations and additions. At first it was understood to mean that it concerned only the landowning peasants; but then it was ordered to include in the fairy tales the courtyards who lived in the villages, and demanded additional fairy tales. Another hindrance appeared: sensing that the case was leading to a new heavy tax, the owners or their clerks did not write souls in full, "with great concealment." By the beginning of 1721, more than 20,000 hidden souls had been uncovered. […] Finally, with the help of the strictest decrees, torture, confiscations, which were used to grease the rusty wheels of the government car, by the beginning of 1722, according to fairy tales, 5 million souls were counted. […] The secondary revision of fairy tales revealed a huge concealment of souls, reaching in other places up to half of the available souls. The originally calculated fabulous figure of 5 million became impossible to be guided by when distributing regiments according to their hearts. […] The inspectors were ordered "of course" to finish their work and return to the capital by the beginning of 1724, when Peter ordered the head tax to begin. None of them returned by the deadline, and all notified the Senate in advance that the matter would not be completed by January 1724; they were rescheduled until March, and the correct head tax was postponed until 1725. The reformer did not wait for the end of his work at six years old: the auditors did not return even by January 28, 1725, when he closed his eyes. […]

http://magister.msk.ru/library/history/kluchev/kllec63.htm

The per capita census completed the cruel simplification of the social composition, carried out by Peter's orders: all the intermediate strata were squeezed into two basic rural states - state peasants and serfs, without paying attention to the law in force, and the first of these states included single-dwellers, black-sown peasants, Tatars, yasash and Siberian plowed service people, spearmen, reiters, dragoons, etc. The scope of serfdom has expanded significantly, but has serfdom undergone any change in its legal composition? […] The lack of law opened wide scope for practice, i.e., the arbitrariness of the strongest side - the landowners.

[…] The serfdom was turned to Peter not by its legal, but only by its fiscal side, and here he well understood his state interest. […] But on the other hand, Peter put a tax on the right to slavery, imposing a state tax on every male slave's soul under the responsibility of the owner. Peter thought about his treasury, and not about people's freedom, he was looking not for citizens, but for taxpayers, and the poll census gave him more than one hundred thousand new taxpayers, although with great damage to law and justice. For all the apparent financial irrationality of its poll tax, however, in the XVIII century. had a beneficial effect on Agriculture. […] From the time of Peter the poll tax, detached from the land, tied peasant labor more and more tightly to the land. Thanks to the poll tax, not to her alone, but in any case to her. Russian land in the XVIII century. opened like it had never opened before. Such is the significance of the poll tax: not being a revolution in law, it was an important turn in the national economy.

Klyuchevsky V.O. Russian history. Full course of lectures. M., 2004. http://magister.msk.ru/library/history/kluchev/kllec63.htm

INTRODUCTION OF THE POll TAX

From 1678 to 1724 there was a household taxation. This meant that the "yard" was the unit of taxation for peasants and townspeople. In other words, the census takers traveled around the villages and towns and copied not the people themselves, but the number of households in which they lived. So, for each settlement or land holding (patrimony or estate), and then for the county, the so-called “yard number” was formed, which was the basis of all tax calculations.

During the years of the Northern War, taxes and duties grew continuously and at the end of Peter's reign they became very difficult for the peasants. Many payers abandoned their farms, yards and fled to the Don, abroad, to other possessions. A "loss of yards" began to form. It was technically very difficult to keep a record of empty, “dilapidated” yards.

In 1710, the authorities nevertheless conducted a new household census, but the expected result - an increase in the "yard number" in comparison with the previous census of 1678 - did not happen. On the contrary, it has decreased by 20%! In 1715, it was decided to conduct another census. And again, failure - the "yard number" did not exceed the previous value. It is noteworthy that information began to reach his officials that the “yard decline” was caused not only by flight or high mortality peasants, but also by their stubborn unwillingness to bear heavy duties. This was already evident from the fact that the number of households did not increase, while the population of the courtyard grew in the meantime. This meant that peasant families were not divided, as before, and young peasants did not build their own yards, but lived in the yard of their parents. And all this was done in order not to pay taxes.

As a radical measure, Peter I decided to change the principle of taxation and make the unit of taxation not “yard”, but “male soul”. It is important that Peter I decided to carry out a tax reform simultaneously with the reform of the maintenance of the army. An army of 200,000, huge for those times, returned to the country after the war, and it had to be placed somewhere, supported with some money. And here Peter I again resorted to the Swedish experience. For a long time, Swedish soldiers lived in those areas where their regiments received money for maintenance. It was convenient - the money from the payers came directly to the cash desks of the regiments assigned to them. Peter I decided to reproduce this system.

On November 26, 1718, a decree was issued to conduct a poll census in the country. All landowners and elders submitted registers, or, as they said then, “tales”, indicating the number of men living in each village, village, estate. For 1719, the tales were mostly collected. But the authorities became aware of numerous facts of fraud: every third payer avoided the census. Then they decided to assemble special military teams and conduct a check, or, as they said then, an “audit”, the number of male souls.

Checking the population turned out to be a difficult task, and the work of the auditors dragged on until 1724. As a result, by 1724 it became known about 5 million 656 thousand male souls. By this time, calculations of the maintenance of the army had already been made. According to the project of 1720, the cost for a cavalryman was 40 rubles, and for an infantryman - 28.5 rubles; in general, the expenses for the entire army reached 4 million rubles. The amount of tax per capita was determined by dividing 4 million rubles by 5.6 million souls. It turned out that the poll tax amounted to 74 kopecks. Thus began its long (more than 150 years) history of the per capita system. It was convenient for the authorities - dozens of taxes and taxes were immediately abolished, there were fewer problems with collecting and transferring taxes to the center. The regiments were located in those districts from where they received money. Regimental officers, together with zemstvo commissars chosen from local nobles, collected a pillow directly into the regimental cash desk. In general, the poll tax was not heavier than the household tax, but it still turned out to be very painful for the payers. They, as before, had to pay for the dead, those who fled, the sick. After all, the next test of fairy tales - revision - after 1724 was organized only in 1742! The soldiers began to settle in the villages, which caused more trouble for the peasants. In addition, with the introduction of the poll tax, state control over subjects increased. After all, everyone should be written down in fairy tales, it became difficult for a peasant to go to work. There was no need to talk about leaving for a new place of residence or work, since until the next revision it was forbidden to leave those places where the peasants recorded themselves in fairy tales. The tax reform of Peter I - the introduction of the poll tax - had a tremendous impact not only on finances, but also on the social structure of the population.

We are Peter the First Emperor and Autocrat of All Russia, and so on, and so on, and so on.

Later, we indicated all the army and garrison regiments, both from the qualerie and the infantry, to arrange by the number of male souls, and to support them with money collected from those souls, and for that selection to the zemstvo commissars, choose the landowner himself, among himself from the best people one at a time or two. And how can a colonel, and an officer, and also a commissar in the collection of money: and in other words, they were ordered to act, instructions were given to them, but for the people's news, so that no offense or ruin was caused to anyone from them, and nothing was ordered from above they didn’t take it, they ordered us to announce it to the people by our decree.

1. Why is the capitation money required?

From each male sex of the soul, which, according to the current correspondence and according to the testimony of the staff of officers, appeared to the zemstvo commissar, they were ordered to collect for a year, seventy four kopecks each, and for a third of the year for the first and second twenty five kopecks each, and for the third twenty four kopecks each: and more than that, not to have any money and grain taxes, and not to have a cart, and they are innocent to pay; except perhaps for money, as it was announced in the subsequent 7th paragraph: and for such cases, these decrees for our imperial majesty by hand, or by the hands of the entire Senate, are signed, and the printed decrees will be published among the people.

2. At what time to collect that per capita money

It was ordered to collect that money for three terms. Namely: the first third in Genvar and in February, the second in March and April, the third in October and November, leaving nothing for milking, so that in the summer months the farmers would be insane in their work, and there would be no shortage of wages for the regiments.

Poster about poll tax and protem on June 26, 1724 // Russian legislation X–XX centuries In 9 vols. T.4. Legislation of the period of formation of absolutism. Rep. ed. A.G. Mankov. M., 1986. S. 202–203. http://www.hist.msu.ru/ER/Etext/taxes.htm

THE MAIN CAUSE OF INCOME POVERTY

Since the main reason for the poverty of income was abuse in the census of households, Peter decided to introduce a poll census. On January 22, 1719, a decree was issued: for the sake of placing army regiments on the peasants of the whole state, take tales about male souls in all provinces; for the concealment of souls to clerks, elders and elected people, the death penalty without any mercy. On January 19, 1720, a new decree was issued: although fairy tales are sent, however, only peasants are written in them, but courtyards and others are not written, which may be the same concealment as it happened in the courtyards, and therefore write everyone who lives in the villages. On December 16 of the same year, a new decree was set: the deadline for submitting fairy tales was July 20, and all the fairy tales were not submitted, the landrats and commissars write that the landlords, their people and peasants do not submit fairy tales, they run from the yards and hide, as a result of which they write off the disobedient decree villages, and send them to the wanted list. The decree of March 15, 1721 says that informers showed the concealment of up to 20,000 souls, and therefore it is ordered to tell all landowners to announce the concealment without any fear, the guilty will not be charged, otherwise they are punished according to the previous decrees.

CENSUS OF TABLED POPULATION AND ITS VERIFICATION - "REVISION"

Before Peter, direct taxes were levied either from cultivated land or from the yard. Peter, instead of the land and household tax, introduced the poll tax. According to the latest research, it happened like this: Peter wanted to place the army in permanent apartments in various provinces and entrust the maintenance of the regiments to the population of the district where the regiment was stationed. To do this, it was deemed necessary to calculate the amount necessary for the maintenance of the regiment, list all the taxable persons in the district and calculate how much each person was guilty of contributing money for the maintenance of the troops. From 1718 to 1722, a census of the taxable population was carried out and its verification - "audit"; at first they wrote peasants and arable serfs, then they began to write in "fairy tales" and non-arable dependent people; finally, they began to record "walking" (not assigned to estates) people. This census was officially called revision, and the people enumerated were called "revision souls". Every audit soul was subject to the same tax, and the landowner was responsible for the correct receipt of the tax. Thus, the landowner received absolutely equal power over both the peasant and the serf. This was the basis of the actual equation of the peasants with the serfs that followed.

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DICTIONARY

Poll tax is a tax levied in equal or nearly equal amounts on all males. The emergence of the poll tax refers to the reign of Peter the Great. In view of the need for the correct placement and maintenance of the regular army, Peter, by decree on November 26, 1718, ordered to take from everyone true “tales” within a year, how many male souls in which village and “to paint how many souls of a soldier with a share of the company and the regimental headquarters, setting the average salary." To determine this average salary, it was necessary, therefore, to divide the cost of maintaining a soldier by the number of available souls, which would fall on him according to the requested tales.
These tales were received and counted only by the beginning of 1722; turned out to be 5 million souls; the figure aroused Peter's suspicion; in the same year, an audit was appointed, i.e. verification of "fairy tales", which revealed significant concealments.
By decrees of 1722, the Senate was instructed how to "layout the troops on the ground." The shelves were placed in a line; for each company, a rural district was assigned with such a number of revision population that for each foot soldier there were 35.5 souls, and for cavalry - 50.25 male souls.
Initially, in 1721, the head salary was supposed to be 95 kopecks per soul; in 1722, depending on the expected increase in the number of souls by the revision, it was lowered to 80 kopecks and, finally, in 1724, when the collection of the poll tax began, the final salary was set at 74 kopecks. This salary fell equally on serfs, who owed their work or dues to their landlords, and on urban inhabitants, single-palace residents and state peasants. In order to equalize these two groups of payers, it was decided to impose an additional tax on the second of them - quitrent tax. Even after the reduction of the total per capita salary to 74 kopecks, the urban taxable inhabitants had to pay per capita and additional - 1 ruble 20 kopecks. However, the 74 kopeck salary was collected only in the first year; in 1725 it was lowered to 70 kopecks and in this size (with minor attempts to lower it under the Empress Elizabeth Petrovna) existed until the end of the century.
According to Peter the Great, the poll tax was to fall on all persons who did not carry public service and having arable land or fishing. Therefore, only the nobles who sent active service, and the clergy who occupied regular positions, and their children were exempted from the poll tax; all other persons, even the nobles who did not serve, were subject to tax, and the so-called "walking people" had to be assigned to settlements, artisans or sit on the ground. But later the poll tax took on a different character. Under Peter III, the nobility was freed from compulsory service and from the payment of taxes. Under Catherine II, a guild tax was established from the merchant class (see merchant), which was also freed from the poll tax. Thus, the poll tax remained a hallmark of the lower, "taxable" classes - the philistines and peasants.
Since 1794, strong increases in the per capita salary began, which in 1816 reached 3 rubles 30 kopecks (in Siberia - 3 rubles); since 1840, this salary was transferred to silver and amounted to 95 kopecks (in Siberia - 86); since 1861, the poll tax has again increased, but in sizes that are not the same for different localities and reaches from 1 rub. 15 kop. up to 2 rub. 61 kop.
The poll tax was collected in the following way: its amount was determined by the number of revision souls, which remained unchanged from one revision to another; then the tax was distributed between individual payers by the rural communities themselves, who applied the same layout methods to it as to other fees levied on them, i.e. were considered not with the number of revision souls, but with the size of allotments, the number of available workers in the family, etc. Thus, the revision soul remained only a counting unit. The entire peasant society was responsible for the receipt of the poll tax.
The poll tax throughout its existence was the most important direct tax. With the abolition of serfdom, this class tax, which was extremely burdensome for the population (already burdened with indirect taxes), highly uneven (which resulted in a lot of arrears) and contradicted the beginning of the generality of taxation, became an anachronism, and the question of its abolition was raised.
On January 1, 1887, the poll tax ceased to exist and after this period continued to be levied only in Siberia.
The poll tax continued to be subject in Siberia: state peasants (see.

On hay. Prokudin-Gorsky. 1909

Poll tax

Poll tax - main line tax in the XVIII-XIX centuries. Introduced after the Peter I 28 DK 1718-1724 poll census- accounting for the male population for the transition to "polovshchina" and the rejection of yard taxation that has existed since 1649 . The decree of Peter I about this was issued 24 JAN 1722, and the right to collect taxes was transferred landowners. Since that time, population censuses have been called revisions.

Taxation unit - soul. Taken from all men taxable estates any age. Incidentally, according to Slavophiles serfdom was introduced by Peter I, who established the poll tax. The filing was for the landowners, monastic and palace peasants - 74 cop., for state peasants - 1 rub.14 ​​kop., for townspeople (merchants and artisans) - 1 rub.20 kop. The introduction of this system made it possible to increase total amount levied taxes 4 times. Wishing to strengthen the sole power Biron E.I. in 1740 reduced the poll tax by 17 kopecks. However, in addition to it, there were up to 40 species indirect taxes, as well as direct recruiting, dragoon, ship and special "fees". Taxes were also imposed " people walking" and serfs. This discharge peasants formed as a result of the tax reforms, include black-eared peasants North, odnodvortsev southern counties, plowed people of Siberia, Yasashny people of the Middle Volga region with a total number of 1 million.

To ensure the collection of taxes, as well as to make it difficult for the peasants to flee, the government introduces passport system- every peasant who went to work further than 30 miles from permanent place residence, d.b. have a passport indicating the date of return home. Anyone who did not have a passport was subject to detention and clarification personalities in voivodship office. Decree Elizabeth Petrovna from 1741 all arrears for 17 years were forgiven, and in 1742 and 1743 the size of the poll tax was temporarily reduced by 10 kopecks. But raised indirect taxes- including, prices for salt and wine. 3 MAY 1783 poll tax and serfdom were also distributed over the territory Ukraine. After the introduction of poll taxation, the concealment of "souls" became widespread. In the course of the investigation, the sotskys and tenths later showed that "those hidden in cash were not written for great scarcity", that to pay poll money peasants are unable to During the second revision in Komi the region found a lot of "souls" hidden during the first revision.

So, in Uzhginskaya, Koygorodskaya and hryvnia volosts concealed 235 male souls, in the Priluzskaya volost - 45 souls, in Votchinskaya- 39 showers, etc. Peasants of Kiberskaya, Mejadorskaya, Vizingskaya, Votchinskaya and a number of other volosts in 1730 did not pay increased pit money. Peasant elected, sotsky and zemstvo kissers these volosts, who gathered for a general council in the Pyeldinsky volost, refusing to pay them, declared: "They will not pay such de yamsky money ... and we do not believe the same de decree." In the first half of the XIX century. poll tax in relation merchants has already been replaced by the collection of "interest on capital". For the rest, it was still calculated on the basis of each male soul, taken into account according to the corresponding revision. For example, starting from 1795 , the poll tax from the peasants of the Komi region was already charged in full - at 1.02 rubles. per year. 18 DK 1797 by decree Paul I the annual salary of the poll tax increased to 1.28 rubles. (including 2 kopecks for tax collection). At Alexandra I main size state tax externally continued to increase.

By manifesto from 2 FV 1810 he began to be charged in the amount of 2 rubles. from the audit soul and according to the manifest from Feb 11, 1812- 3 rub. from the soul. From the 1790s to 1812, the per capita tax from the peasants of the Komi region increased from 0.72 to 3 rubles, i.e. almost 4.2 times. During the same time, outwardly no less noticeable, the main class tax from the state peasants of the region, the quitrent tax, also increased. It was calculated and collected according to the same principle as the poll tax, i.e. by six months, based on the audit soul. Tax "on the maintenance of offices" in 1807 was charged in the amount of 0.18 rubles, from 1808 - 0.27 rub. from the soul. A similar situation occurred with a special fee "for the establishment of water and land communications", which, by decree of 25 OK 1816 was determined at 0.25 rubles. from the heart 22 MR 1818- increased to 0.3 rubles. and officially attached to the poll tax. Additions to the salary of the poll tax followed in 1862 - due to the introduction of a "temporary tax". He was appointed from 1863 differentiated by county in the country.

In the Mezensky, Ust-Sysolsky and Yarensky districts of the Komi Territory, the "temporary fee" was determined at 12 kopecks. (in calculations credit rub.). However, in n. 1863 followed by a decree on the exemption "from the additional poll tax of all rural inhabitants of the Arkhangelsk and Yekaterinburg provinces, Solvychegodsk, Ust-Sysolsk and Yarensk districts of the Vologda province and Cherdynsk district of the Perm province." Therefore, the peasants of the Komi region paid the poll tax, up to its abolition in 1886 , in the same size, i.e. 1 rub. from the revision soul, m.p., taken into account according to the X revision in 1858-1859. The poll tax was abolished Alexander II 18 MJ 1887 and replaced by other taxes. Feb 9, 1897 a one-day census was conducted. According to the Central Statistical Committee, the population Russia in 1897 it was 128.2 million. human. 13 DK 1926 A new All-Union population census began.

Vizinga Power Political power Voyevoda Votcha (Volsya) State peasants State Griva Walking people Palace peasants Denga Money Desyatsky Dragoons Soul Zyryane Price index Capital Kopek Indirect taxation Credit (loan, loan) Credit cards (credit cards) Serfdom Peasants Merchants Personality Manifesto Monastery Taxes Odnodvortsy