202 propriations budgets, neither of which, as we have seen, could by itself provide a complete picture of the state budget.-*’” This general disposition was drawn up in the following manner: 261 Disposition of the Rents for 1699 in Sweden, Finland . . . Requisitioned (Titles) 1. The court 2. The judiciary 3. The military and so on Appropriated (The various source of income.) Total Total Carolus Thus, the general disposition was drawn up as a balance sheet, according to the same principle that characterized the drawing up of the appropriations budget. When the budget had been drawn up, a task which was to be accomplished by the end of January according the the instruktsiia, ‘The shtatskontor-kollegiia (was to) send to each governor, voevoda, and other commander {nachal'nik) an extract of it so that they in their provinces may be able in good time to issue assignations (assignovaF) or to make appropriations {opredeliaF) to both the servants of the state in the provinces {zemskie kazennye sluzhiteli) and others who are to be paid there. Payment of the sums indicated by the extract or special budget could only be made by the chief bursar against assignations made out to him by the voevoda and the provincial chief accountant {nadzirateV sborov), “for the appropriations budget serves only so that the governor or voevoda may know how many assignations he may issue. The practice in Sweden was that the budget should be completed in January, after which copies of the special budgets, equivalent to the extracts mentioned in the Russian instrnktsiia, were sent to the appropriate addressees, including the provincial governors.-*’^ Such budget extracts informed these officials of the final disposition of the state revenues. When it came to the issuing of assignations, the instruktsiia decreed that the voevoda and the provincial bookkeeper/provincial chief accountant alone were to performthis function. According to the Swedish system, on the other hand, the statskontoret itself was to draft and send out the majority of the assignations. But the provincial governor, or landshövding, could also issue assignations in accordance with the special budget sent ” 262 263 Karl Willgren, Finlands finansrätt (Helsinki, 1932), 403—406. RA, Statskontorets arkiv, Dispositioner. -®- ZA (no. 424, section 7: 1), 595. ZA (no. 424, section 7: 2), 595. “Statskontorets skrivelse 1697,” Loenbom V, 48. 260 261 264
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