Некоторые особенности сбора и учета денежных повинностей населения Нальчикского округа в последней четверти XIX в. (по данным ведомостей о состоянии общественных сбо-ров за 1888 г.)

Abstract

The article examines various aspects related to the collection and accounting of monetary obligations from the Kabardian and Balkarian inhabitants of the Nalchik district during the final quarter of the 19th century. In accordance with the official records of public duties for the year 1888, it has been ascertained that the framework of monetary obligations encompassed three categories: 1) state (na-tionwide) monetary duties (including: smoke tax and cash tax in exchange for serving military ser-vice from the Muslim population); 2) zemstvo (regional) monetary duties (including for the mainte-nance of members of the Mountain Court and deputies, stage premises, cordon posts and the ar-rangement of reception rooms for representatives of the population of the district, zemstvo threes in exchange for serving underwater service and for satisfying victims of crimes committed by abreks); 3) public (local) monetary duties (for the maintenance of clergy, local departments, officials and other persons serving with them at their choice and for hire, and for other expenses during manage-ment; for the maintenance of schools and teachers and for the repair of school buildings; for the maintenance of temporary village guards). The average indicators of the tax burden per payment subject ("yard," "smoke") for different types of taxes were determined and an approximate total av-erage indicator of the tax burden on the payer was proposed. It was concluded that representatives of the Kabardian and Balkarian population of Nalchiksky district by the end of the 80s. XIX centu-ry. were fully integrated into the tax system on the Russian model and deducted funds for the pay-ment of state, zemstvo and public duties.