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II. The Central Fiscal Administration 1. The kamer-kollegiia 1.1. Introduction In the Russian collegial system, the administration of fiscal affairs was distributed among three independent bodies, that is, the kamer-kollegiia, the shtats-kontor-kollegiia, and the revizion-kollegiia. The primary mission of the kamer-kollegiia was to supervise the administration of ordinary crown revenues generated by taxes and fees. The shtats-kontor-kollegiia was to determine the annual state budget, which consisted primarily of the salaries required by the military forces and the civil administration. The revizion-kollegiia, finally, was responsible for auditing the administratioii of state resources, partially on the basis of the records kept by the other two colleges in this trilogy.* Through these reforms, the Russian fiscal administration was given the same organizational structure as that established in Sweden during the absolutist reign of Charles XI. The Swedish statskontoret had been broken out of the kammarkollegium in 1680, and the kammarrevisionen ceased to be an integral part of the kammarkollegium when it was set up as a separate administrative unit in 1695.- The present study of the organs of the Russian fiscal administration will begin with a comparison of the Russian kamer-kollegiia and its Swedish prototype, since this was the college with the largest staff and the broadest set of responsibilities. The shtats-kontor-kollegiia and the ' PSZ, V, no. 3,255, p. 601. - In his “Allcr untcrtänigstc Relation iibcr die vom König Carolo XI. veränderte haushaltlichc schwedische Regierungsform,” von Luberas wrote the following about the Swedish organization of fiscal administration: “Damit nun alles mit desto accuraterer Richtigkeit und ohne Confusion möchte administriret werden, so wurde die ganze CammcralSorge in vicr principale Abteilung distribuiret, als in die Cammer an sich selbst, in das StaatsComptoir, die Renterel oder des Reiches CassaComptoir, und in das CammarRevisionsComptoir.” TsGADA, f. 248 delo 1,078 1. 148v. For the räntekammaren (bursary), see the section of this chapter on the shats-kontor-kollegiia.

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