206 the same title {memorialboken) which was kept by the chief accountant of the statskontoretIn this book of memoranda, which was set up in accordance with the formof the special budget, the amounts appropriated for the salaries of each employee for the entire year were listed on the righthand side, and the amounts asigned to them each quarter were recorded on the left.-'" With the help of the book of memoranda, it was possible to check up on what had in fact been assigned for the payment of each and every salary listed in the special budget. In addition, the chief bursar was to keep a book of verifications {Svidetebstvovannaia kniga Bol’shoi kazennoi palaty) and a book of revenues {prikhodnaia kniga). The former of these corresponded to the bursar’s verifications volume (verificationsvolymen) in the statskontoret, in which were collected the authorizations for the monies received, as well as the assignations issued against them.-'^ The instruktsiia for the shtats-kontorkollegiia stipulated that the chief bursar was to “verify . . . each income with assignations” (“vsiakoi dokhod assignatsiami... zasvidetel’stvuet”). The so-called revenue book was modeled on the Swedish bursar’s book {räntekammarboken). In this book, the chief bursar was to see to it that “the monies received by the great treasury {Bol'shaia kazennaia) each day from the various tax collectors {priemshchiki) or provinces are recorded.” The treasury {Glavnaia kazennaia palatz) in St. Petersburg, just as the räntekammaren in Stockholm, was to serve as the central state bursary to which cash was to be delivered.-*^’ In the Swedish bursar’s book, which was set up “in the manner of bookkeepers,” the name of each tax collector and the sums of money he delivered were listed on the lefthand side under the rubric “debet” (a detail also to be found in the Russian description), while the manner in which the Sometimes referred to as the ordinary book of memoranda to differentiate between it and the book of memoranda for the collections and expenditures of the räntekammaren-, for the latter, see Bååth & Munthe, 27. Lagerroth, 132. The following example of the bookkeeping method is taken from RA, Statskontorets arkiv, Memorialboken för 1715, fol. 2-47: Royal kammarkollegium Ordinary budget budget 11,250 March 31 Isi quarter June 30 2'iil quarter Sept. 30 3i’il quarter Dec. 31 4tl» quarter The verification volumes for the books of the räntekammaren, RA, Statskontorets arkiv; see also Lagerroth, 140. -'® 7.A (no. 424, section 16: 2), 598. 7.A (no. 424, section 16: 4), 598. ZA (no. 424, section 11:1), 595. In 1668, the maintenance of the bursary was transferred to the national bank founded in that year; Amark, 26. 27») Royal Councillor and President Count Nils Strömberg 2,784 2,784 2,784 2,784 278
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