RB 29

85 Kamcr-kalcginm will maintain the establishment and apportionment and control of the revenues of the state (with the exception of disbursements), and the accounting, as well as the clothing (mundir) and all contracts (podriad). Shtats-kantor—the collection of revenues according to the apportionment by the kamcr-kalegiiim and disbursements according to the tsar’s ukazes (po ukazu vyshftcmii). Iustits-kolegium—all sorts of judicial functions in all cases. Korncrts-kolegium—everything (having to do) with customs duties on all sorts of trade and (having to do with) manufactories, and the judging of tradespeople, and the money is to be sent via the rcntmeistery to the shtat-kontor. Kamcr-rcvizion—all accounts of the whole state. Two military (voinskie) Berg-kolegium Politicheskaia kalegiia, from which also all ukazes and patents and diplomas are to be issued to people. At this time the Swedish central administration also consisted of nine colleges, and the following comparison between the existing Swedish administrative structure and the proposed Russian one reveals similarities which were not merely coincidental: Swedish colleges kammarkollegium statskoiitorct Svea hovrätt Russian proposal 1. Kamer-kalegium 2. Shtats-kantor 3. Iustits-kolegium (college of state revenues) (estimates office) (college of justice, Svea Court of Appeals) kommerskollegium (college of commerce) kammarrevisionen (revenue auditing college) (college of war) 4. Komerts-kolegium 5. Kamer-revizion 6.—7. Two military krigskollegium amiralitetskollegium (admiralty college) bergskollegium kanslikollegium 8. Berg-kolegium 9. Politicheskaia kalegiia (college of mines) (political college, chancellery college) These lists demonstrate that the division of competence and labor upon which the Swedish system was based served as the point of departure for the Russian collegial reform. Fiscal administration was to be divided among three organs: the kamer-kalegium was to see that state incomes were maintained and properly paid into the treasury, the shtats-kantor was to balance the state’s expenditures with its incomes in an annual budget, and the kamer-revizion was to audit the state accounts. The military was to be administered by two colleges, one for each service branch, while the judicial system was to be administered by a special college of justice, whose closest Swedish counterpart was the Svea Court of Appeals at Stockholm. In addition, two colleges {komerts-kolegium and berg-kolegium) were given responsibility for trade and industry. It should be noted here that Peter, in this his first draft for the collegial reform, charged the

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