Abstract
Relevance. The article is devoted to the director of the Department of Various taxes and Fees of the Ministry of Finance of Russia in the late 1850s - early 1860s, Fyodor Lukich Pereverzev, who was opposed to the planned wine reform. The plot of the article was not covered in the scientific literature, but it is essential to create a complete picture of the excise transformation.The purpose of the article is to recreate the image of a high official of the finance Ministry, who prevented the transition from tax payments to the excise system of levying a tax on drinking.Objectives: to give a description of Pereverzev's official activity; to establish the circumstances that determined his position regarding drinking; to describe the essence of classes in the Special Committee for the Development of Wine Reform.Methodology. The principles of scientific objectivity and historical anthropologism became the basis for the study of the stated topic. In addition, a personal biographical method was used, which allowed through acquaintance with the biography of Pereverzev to explain his position on the wine reform.Results. Pereverzev's career path was long, he proved himself both in the military and in the civilian field. The peak of his official career was the post of director of the Department of Various Taxes and Fees. In this position, Fyodor Lukich was included in the Special Committee for the Development of Wine Reform. His work was fruitless, the reform plan was not prepared.Conclusion. Pereverzev was in opposition to the drinking transformation, since he considered the payoff a proven way of collecting a fee from drinking, and the excise tax a system that requires a long check. He was a staunch follower of E.F. Kankrin and believed that the excise system was good for the West, but not suitable for Russia.
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More From: Proceedings of Southwest State University. Series: History and Law
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