219 Kochius was correctly informed about the situation in Sweden. The long war and the economic crises it had brought with it had once again created disorder in the Swedish fiscal administration.'*^* According to Kochius, there were examples in other parts of Europe of auditing organs which functioned well and which would therefore be more suitable as models for the Russian reforms: In other countries, the accounts are kept in better order than in Sweden; they are surrendered each year, audited, compared, and completely finished. In Vienna there are various bookkeepers’ offices at the court treasury which are intended for that purpose and which really resemble to some extent the Swedish staffing, but which are much more important than the Swedish offices. In France and in Berlin there are general accounting offices where the administration is run by general comptrollers of finance. However, Kochius was of the opinion that the faults that had developed in the Russian fiscal administration, which had been set up on the Swedish pattern, could be removed without having to seek a new foreign model And since the offices of the kamcr-kollegiia here deal with the accounts in accordance with the Swedish arrangement, it would be possible to further that if one could ascertain and obtain the measures which have been taken in this matter in Sweden during the (last) four years, in order thereby to see whether it is possible to introduce useful improvements in the same way here, too. We know nothing of how Stefan Kochius’ comments were received by the Senate, but we do know that no substantial changes in the organizational status and jurisdiction of the auditing office were introduced. It was not until after the death of Peter the Great that the auditing office was once again elevated to the position of an independent college. As a result of the economic crisis that became acute during the mid-I720s, the Supreme Privy Council created in February 1726 took a number of steps designed primarily to secure the maintenance of the army, the navy, and the administration of foreign affairs. Since the economic situation of the peasants had deteriorated to a critical extent as a result of the ruthless imposition of rents both by the state and by private landlords, and as a result of war and crop failures, it was impossible to introduce any increase in taxation without jeopardizing the existing political order. Instead, other steps were taken to improve the state finances, one of which was to improve the efficiency of the fiscal administration. Eden (1941), 112, 142; Bååth & Munthe, 36. See, also, the Form of Government of 1719, article 28, SRF, 76—78, which confirms Kochius’ information in an illuminating way. TsGADA, f. 248 dclo 58 11. 79—79v. Ibid., loc.cit. For a summary of the measures taken by the Supreme Privy Council, see E. V. Anisimov, Vnutrenniaia politika Verkhovnogo tainogo soveta (1726—1730 gg.) (Leningrad, 1975, Avtoreferat kandidatskoi dissertatsii); see below, p. 293. 344 341 312 344
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