161 The Russian text has a short and summary form, but, right down to verbal similarities, it recreates to a large degree the sphere of activity established for the Swedish kammarkollegiumin its draft instructions of 1653,®^ In its capacity as the central organ of the realm for fiscal administration, the Swedish kammarkollegium was dependent on the regular flow of necessary accounting materials from the provinces for the performance of its duties. The provincial bookkeeper {landsbokhMlare, later landskamrcrare) was to send to the college each year a provincial journal (landsbok), showing the incomes and expenditures of the province, and a rents journal (jordebok), showing the number of tax units (hemman) under cultivation, as well as the annual tax paid by each hemman^^ On the basis of this material, the college could then estimate the tax base and the economic situation in each part of the country. The third section of the Russian instruktsiia specified that the president of the kamer-kollegiia should see to it that the college received from the provinces all the information “on the basis of which the taxes are to be determined.” The instruktsiia went on to say that this information “shall be reported so that the bookkeepers in the college offices will be able to coordinate and bring it into order and correctly carry out and make clear each matter of business, as well as to present it to the college. The materials coming in from the provinces were to be divided among the three economic offices (ikonomstvennye kantory), with each office dealing with the journals and accounts from a third of the provinces of the realm.**® These three “economic offices” were supplemented, as mentioned above, by yet another one, the Livonian office.^®® The so-called economic offices were the Russian equivalents of the three Swedish provincial offices. In the administrative routines of the Swedish kammarkollegium, the responsibilities of the provincial offices were distributed according to a geographical principle equivalent to that expressed by the Russian instruktsiia-, the first and second provincial offices dealt roughly with the provinces in Svealand and Götaland, respectively, while the Finnish provincial office dealt with Norrland and Finland.^®^ ” 98 For more information concerning the draft instructions of 1653, see Edén (1941), 70, and Munthe, 51—54. 1688 års instruktion för landsbokhållare, artide 21, Instruktioner /, 470; Karl Ämark, Sveriges statsfinanser 1719—1809 (Stockholm, 1961), 28. ZA (no. 416, section 3: 1), 560. ZA (no. 416, section 3: 2), 560. ZA (no. 416, section 26: 3), 568. See above, p. 154. Förteckning över kammarkollegiets provinskontors arkiv, RA. 11 - tetensun 100 101
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