201 second of these budgets. Necessary expenditures were to be listed on one side, and the revenues with which these expenditures were to be met were to be listed on the other.--’'* The appropriations budget thus revealed the sources of revenue from which the various appropriations were derived. The allotment of the taxes, customs duties, and so on, was not to be tampered with once it had been approved by the tsar. The instruktsiia decreed that “such an appropriations budget {oprcdclitcrnyi shtat) may not be changed in the least detail either by a governor, voevoda or other commander {nachal’nik), and no incomes may be used for other expenditures or be used outside of the appropriations budget and the appropriations of the shtats-kontor-kollegiia. unalterability so characteristic of the Swedish allotment system. In accordance with the Swedish system, it was determined that the troops stationed in the provinces should be supported by the revenues of the province in which they were stationed, which meant that they were to receive provisions and other perquisites from the local peasant population.--’® As mentioned in an earlier context, an ukaz was issued in 1718 stating that the army was to be quartered or supported by the local peasantry in a manner similar to the Swedish system. If there was any excess revenue in one province, it was to be used to cover existing deficits in other provinces.'-^" This method of matching surpluses in some provinces with deficits in others also followed the Swedish practice. The explanation of the instruktion for the statskontoret issued in 1685 stated that “when any deficit arises in one place, it may be filled and paid by means of surplus rents and other surpluses {rcstanticr) from another place in the same year. In order to facilitate a survey of the budget’s expenditure posts and their sources of payment, a general extract {generaVnyi ckstrakt) listing incomes and expenditures on one and the same folio sheet was to be drawn up in the order utilized in the state budget.-’’” This general extract corresponded to the Swedish method of drawing up a so-called general disposition {gcneraldispositionen), or tabular survey of the special and apThis passage clearly expresses the touch of ^^•254 255 " -258 2A (no. 424, section 5:2), 593. 2A (no. 424, section 5: 7), 594. Sec the “Instruktion för landshövding.tr 1687,” article 29: ". . . that no one, no matter who he may be, may redirect the resources of the royal government {Kungl. Maj:t) and the crown to needs other than those for which they have been assigned in the disposition . . .” RA, Riksregistratur, fol. 396, January 28, 1687. 2A (no. 424, section 12: 1), 596. 2A (no. 424, section 5: 5), 594. Instruktioner 11, 145. 2A (no. 424, section 6: 1), 594: "... na odnoi stranitsc vse dokhody kratko oznacheny . . . a na drugoi stranitsc lista vse raskhody vyshepisannye shtaty . . .” •J.'ll 25r>
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