199 given a corresponding placing in the Russian one. Title nineteen, the provincial budgets, has its counterpart in title eleven; the budgets for the clergy and for the churches, academies, gymnasiums, schools, and hospitals, titles twenty through twenty-two, appear as title twelve; and the remaining titles, pensions and gratuities, are placed at the end of the Russian list, with the Russians borrowing the term gratialer in its Russian form, gratsialii. In conclusion, some of the items of expenditure which were classified in the Swedish budget under the above-mentioned titles were listed separately in the Russian budget. An example of this is title eight, ambassadors and ministers, in the Russian budget, which was dealt with under the kanslikollegium in the Swedish budget. The editorial division of the Swedish fiscal plan into an ordinary and an extraordinary budget was also adopted in the Russian instruktsiiar^^ In the above-mentioned order, the various special budgets were to be written out in clean copies in a volume entitled generaVnyi shtat, and the tsar was then to sign each one of them. Thereafter, the state budget was to serve as “the most important foundation {fundament) for the actions of the shtats-kontor-kollegiia. kontor-kollegiia could then pay the salaries that had been approved in the special budgets and make assignations according to the directions in the appropriations budgets.-^** Heinrich Pick referred to the Swedish special budget as a general royal ukaz {general'nyi korolevskii ukaz), “according to which book the statskontoret executes payments.” It was thus unnecessary “to apply for special ukazes for the payment of salaries. The term special budget {osoblivyi shtat) was used in the Russian instruktsiia in the same manner that it was generally used in Sweden, sometimes referring to the entire expenditures budget and sometimes to each individual title.-^^ For the most part, the process described above mirrored the procedure followed in Sweden. When the various special budgets were approved they were written out in a clean copy, bound in a special volume, and sent to the king for his signature. In the same manner as indicated by the Russian instruktsiia, the king put his name under each separate title of expenditure. Therewith the officials of the college had “renewed the general budget,” ZA (no. 424, section 5), 593, (no. 424, section 18), 598. ZA (no. 424, section 3), 591. In the text of the instruktsiia published in PSZ, the term oprcdelcniia is used. This must be a mistake, since that term was otherwise used to mean the appropriations process itself. See PSZ, V, no. 3,303, p. 652. ZA (no. 424, section 4: 4), 593. TsGADA, f. 248 delo 58 1. 93. Lagerroth, 48; “Statskontorets skrivelse 1697," Loenbom V, 48; ZA (no. 424, section 3), 591, (no. 424, section 5:2), 594. Without any further ukazes, the shtats- ” 245 ” 247 244 245 248
RkJQdWJsaXNoZXIy MjYyNDk=