167 zational structure. The division of responsibilities between the kamerkollegiia and the kommerts-kollegiia reveals that the problem was primarily one of how to divide the administration of the customs revenues between the two colleges. All customs duties levied on foreign trade were to be collected by the kamer-kollegiia, and it was stressed that “the kamerkollegiia has no more to do with the determination (of the customs duties) and the marine customs {morskaia poshlina) servants and their misbehavior than with that which has to do with the distribution and accounting of the moneys.” On the other hand, the kamer-kollegiia was to determine and administer the remaining “small and great provincial and town customs duties,” and to appoint the customs officers dealing with the collection of these “small" duties. Thus, the division of authority between the two colleges in the administration of the customs duties was perfectly clear; all customs duties affecting foreign trade were to be administered by the kommerts-kollegiia, while all customs duties collected in connection with domestic trade were to be administered by the kamer-kollegiia. Since the reestablishment of the kommerskollegium as an independent college in 1711, the administration of Swedish customs duties had been divided between it and the kammarkollegium. According to draft instructions from 1712,^^® the principles of which were reflected to a great extent in the Russian instruktsiia, the collection and administration of customs revenues from foreign trade were to be the sole province of the kommerskollegium. That college was to administer all matters connected with the great marine customs (stora sjötullen) and to appoint all the customs officers dealing with them. Only the domestic customs duties (smatullarna), which, together with the excise taxes, were referred to as the provincial customs, and the revenue officers collecting those duties were to remain under the supervision of the kammarkollegium. Nonetheless, the marine customs accounts were still to be sent to the kammarkollegium, and the Russian instruktsiia followed the Swedish example in this regard, as well.^^' ZA (no. 416, section 9: 2.) 562. 134 “Great” (velikie) was added by Peter in the B version; ZA (no. 415), 556 note 20. ZA (no. 416, section 9: 3), 562. Regarding this draft of instructions, see Ingvar Holmberg, “Kommerskollegii arbetsformer under frihetstiden,” Meddelanden från Svenska Riksarkivet (Stockholm, 1957), 152—155. Johan Axel Almquist, Kommerskollegium och riksens ständers manufakturkontor samt konsulsstaten (Stockholm, 1912—1915), 55—60; William Smith, Studier i svensk tulladministration (2 v., Sölvesborg, 1950—1955), I, 157. See, too, the draft regulations for the kommerskollegium of September 18, 1712, article 1:15, RA, Kommerskollegii arkiv B la, vol. 64.
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