The Problem of Arrears in the Poll Tax of Local Provincial Offices in Prikamye in the 18th Century

Abstract

The article studied the receipt of the poll tax in Prikamye. The author considers the size of the salary poll tax, the number of the taxable population is studied. To study the receipts of the poll tax, a variety of documentation from local offices was involved. On the basis of archival materials, many of which are being introduced into scientific research for the first time, it was concluded that the arrears in poll tax in the general salary of local offices are insignificant. The arrears were studied during the period of accounting for the poll tax in local provincial offices before the creation of the Perm vicegerency. Information about the arrears until 1762 is listed on the basis of the documentation of the Solikamsk and Perm offices (during this period it appears sporadically). From 1762 to 1780, a detailed calculation of the arrears as a percentage of the salary was carried out. There were no critical debts in local offices during the study period. Separate episodes of non-payments are associated with external factors – changes in legislation, confusion with reporting between statements, force majeure (Pugachev’s uprising). The article describes the main problems of calculating the taxable base, which may appear to researchers. The aspects identified by the author can be extended to the all-Russian realities. Information from the studied materials makes it possible to draw conclusions about the effectiveness of the fundraising system in Prikamye.