172 that that office v/as excluded from the kamer-kollcgiia organization projected in 1718.*^® With the exception of a few changes such as that mentioned above, the Russian draft instructions constituted a nearly verbatim translation of the Swedish ordinance of 1694. Had the decision been made to implement these draft instructions, therefore, the Russian fiscal administration w'ould have had to have been organized entirely according to its Swedish prototype in order to give actual substance to the separate parts of the instructions. This may be illustrated further by one final example from the Swedish instruktion and the Russian draft, one which deals with the handling of the customs accounts by the third ^ttmcr-counclllor. Russian draft instructions: As for the customs office, he is to have tireless supervision {netisypnoc sinotrcnie) over the great marine and the small customs duties accounts (shchety boVshikh i menshikh poshlin) so that they are correctly delivered at the determined time and in proper form together with registers (vedomosti), lists (rospisi), extracts (extrakty), and all information which should be delivered to the college, and they shall be so written that the college may have sufficient guidance fromthem. Under the name of customs duties are included also licenses (licenty), portorier (portorii), levied taxes (okladnye podati—meant to correspond to anlagsmedel, author’s note), excises (aktsizy), and confiscations (konfiskatsii), [duties from red and green copper], and that which in addition belongs to this. Swedish instruktion-. Dealing once again with the customs office, [the kammar-counci\\or'\ is to have diligent and careful supervision over the great marine and small customs duties accounts, so that they and the proposals, rolls, and excerpts, as well as all of the information which should be delivered to the college may at the correct time [and] unfalsifled be delivered in the proper form, and so presented that the college may have all satisfactory information. Under the name of great marine and small customs duties are also included licenses, portorier (extra import and export fees), anlagsmcdel (special domestic customs duties), excises, and confiscations, with whatever else belongs thereto, item copper and brass duties and their increases. As mentioned earlier, the Russian instructions for the division of labor within the kamer-kollegiia never got past the draft stage. It must have been apparent right from the beginning that such detailed regulation of the activities of the college as that represented by the Swedish instruktion of 1694 could not be applied mechanically to Russian conditions. The Russian manuscript shows no attempts to rework the Sw'edish text, and the only comment noted on it was in the tsar’s own hand: “write (about See above, p. 154. Instruktioner II, 85—86. 7.A (no. 420, section 14: 16—17), 579. loft 161
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