163 control over the peasants subject to taxation, as well as to calculate the total revenues available from rents in each province. The rents journal was an important element in the local fiscal administration, which was generally given a more systematic organizational structure during the reign of Charles XI along with the introduction of the allotment system. The example of the Swedish rents journal was followed inthe instruktsiia for the kamer-kollegiia. Section 5 stated, among other things, that “since provincial or rents journals {gruntovye knigi) are the direct and true basis for all taxes and expenditures . . . the college shall therefore immediately take steps to compile such provincial census books {zemskie perepisnye knigi) in all of the provinces of the realm in such a manner that a separate book be drawn up separately in each province or guberniia and for each district {uezd, distrikt).’’' For more complete information about the organization of the rents journal, the instruktsiia refers the reader to section 2 of the instructions for provincial scriveners {instruktsiia zemskogo pisaria),^^^ but it is not known whether any such instructions were ever drawn up.^"** In view of the fact that all the other Russian instructions for the local administration were compiled on the basis of Swedish prototypes, however, it is probable that the same thing was true for the instructions for the provincial scriveners. Making this assumption, it is instructive to see that the second section of the Swedish instructions for district scriveners {instruktion för häradsskrivare) of 1689 states that “since a correct and complete rents journal over all estates, properties and dwellings is the foundation upon which the special accounts should be based, thus it is the task of the district scrivener to draw it up with all care and diligence. The reference in the instruktsiia for the kamer-kollegiia to the provincial scrivener’s instructions as to how the rents journal should be kept is therefore compatible with the content of the Swedish Instructions for district scriveners. Just as in the Swedish model, a copy of the rents journal was to be delivered to the kamer-kollegiia as soon as it was completed.The account books found in the Swedish local administration in addition to the rents journals did not have any equivalent in the instruktsiia for the ” 110 ZA (no. 416, section 5: 1), 560—561. ZA (no. 416, section 5: 2), 561. This instruction is not among those for the local administration printed in PSZ. For further discussion, see Miliukov, 465—470, and M. M. Bogoslovskii, Oblastnaia reforma Petra Velikogo (Moscow, 1902), 34. Instruktioner 1, 71. ZA (no. 416, section 5:3), 561; 1688 års instruktion för landsbokhållare, artide 2, Instruktioner 7, 450. 109
RkJQdWJsaXNoZXIy MjYyNDk=