193 In this example we see that almost all of the salary costs of the krigskollegium were paid by the so-called mantalsrantan, which included a whole series of taxes levied on the peasants, among the most important of which were the march levy (lanttagsgärden), the day-work taxes {dagsverkspengaima), the building levy {byggnadshjälpen), the saltpeter levy (saltpeterhjälpen), the livestock taxes {boskapspenningarna), and the cartage taxes {skjutsfärdspenningarna). In the middle of the seventeenth century, the special budget and the appropriations budget were combined into a so-called general budget balance. But the general budget book remained a unique phenomenon and the need for a clear presentation of revenues and expenditures was instead met by the introduction of the so-called general disposition, which, in the form of a single table on a folio sheet, showed how revenues and expend!- tures related to one another. Thus, the result of the annual drawing up of the budget consisted of three different parts, namely the special or personnel budget, the appropriations budget, and the general disposition. Along with the development of methods for working out the annual budget, the practice of binding certain revenues to certain expenditures, sometimes characterized as the specialization of the state revenues, also emerged. The instruktion for provincial bookkeepers of 1662 stated that ‘mo rent which is destined in the appropriations budget to the payment of a certain post may be diverted to other expenditures.” This measure was part of the program of economy aimed at preserving the requisite funding for the military forces that was pursued by the regency government during the minority of Charles XL Those agrarian rents remaining to the crown after the aristocracy had taken possession of the vast estates donated to it by prior monarchs were now bound to specific items of state expenditure. The civil administration was hit hardest by this reorganization of the finances, since several positions were eliminated and salaries were no longer paid. This method was later refined into the so-called allotment system, which was introduced in a systematic manner after 1680, when the statskontoret was established as an independent college. Under the allotment system, or indelningsverket^ which is known primarily in the form of the military allotment system, all revenues restored to the crown through the reduktionen, or resumption of crown estates, were “allotted” to cover 233 234 salaries. See Bååth & Munthe, 33—34. Nils Lunueqvist, Försök till en kort avhandling om svenska kamniarverkets tillstånd i äldre och senare tider (Stockholm, 1823), 12—13. -■'* Fredrik Lagerroth, Statsreglering och finansförvaltning i Sverige till och med frihetstidens ingång (Lund, 1928), 48. Instruktioner /, 440. 233 235 13 - 1‘eteTaun
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