Abstract

The article analyzes the expenses of the Solikamsk voivodship office in the 1720s – 1780s. The problems of forming the expenditure part of the budgets of county institutions at the heyday of absolute monarchy seem to be poorly studied at the regional level. The author systematizes the data on the expenditure of local offices based on the study of materials of expendable and income books, extracts, books of worldly elders, arrears, salary books and other financial documents of the 18th century, many of which were introduced into scientific circulation for the first time. The Solikamsk voevodsky office spent the funds received from the population in accordance with the government's policy in each specific historical period. In the 1720s, the Solikamsk voivodship office financed the creation of enterprises in the Urals, hired workers to build factories, and payed for the services of a surveyor. All fees for various types of tax receipts were recorded in the current documentation of the provincial offices, which makes it possible to assess the items of income and expenses during the study period. The article concludes that local authorities were fulfilling the task of collecting taxes, and the office budget was surplus during the study period. The main part of the collected money went to the central departments for further use. The rest of the money went to the current needs of the voivodship office. The most significant expense items were payments to the Сhamber Board, the State Office, the Berg College, and the Kazan Admiralty Office. The financial activity of the office was associated with the wine monopoly (payment for wine and barrels). Administrative and economic expenses for their own needs did not make up such a significant part of money resources as compared to sending them to central departments. The presence of a constant cash balance in the Solikamsk office proves the success of the voivodship office during the period under study.

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