225 administration of tax revenues.'^ In addition, Gustav II Adolf’s Accession Charter of 1611 reserved the increasingly Important office of governor to members of the nobility.® A reorganization of the local administration along these lines was initiated in 1616, and the crown bailiffs were soon to be subordinated completely to the authority of the governors. A memorandum concerning tax collection issued to the governors in 1620 included the following passage: ® And it is, first. His Royal Majesty’s will that all bailiffs in his provinces shall obey and listen to the governor there in everything that he may order according to his instructions and for His Royal Majesty’s benefit and best; they shall also be responsible for keeping him . . . informed of all revenues and expenditures in their bailiwicks when he so demands. Along with Sweden’s military activities—the wars with Denmark and Russia over Baltic trade, and then Sweden’s entrance into the Thirty Years’ War—came steadily increasing demands for funds for the army, which was largely made up of recruits." New sources of income in the form of customs duties, excise taxes, poll taxes, and so on were created to provide badly needed cash revenues. Measures were taken to make the collection and administration of the crown’s agrarian rents and taxes more efficient. More careful control of the collection of revenues was also necessitated by increasingly extensive donations and sales of crown estates and crown rents to the nobility during the reigns of Gustav II Adolf and, especially, of Queen Christina, which alienations further increased the pressure on the peasantry and the tax collectors. Among other things, provincial accounts, as was the case with the central state accounts and the state budgets, were to be set up “in the manner of bookkeepers. The jordehoken, or land register, which was drawn up by province, and in which each peasant homestead was to be listed with its affixed rent or tax and other information of importance for the collection of taxes, was to serve as the basis for the calculation of the revenues available to the crown.^ Alongside of this register, there was to be a provincial book, or master book {huvudboken), in which the revenues and expenditures of * Olof Sörndal, Den svenska länsstyrelsen. Uppkomst, organisation och allmänna maktställning (Lund, 1937), 18—20. 5 SRF, 198. * Instruktioner I, 143. " Concerning the composition of the Swedish army during the campaigns of 1630— 1632, see Per Sorensen, “Ekonomi och krigföring under Gustaf II Adolfs tyska fälttåg 1630—32”, Scandia, 5 (1932), 293—320. ** Johan Axel Almquist, Den civila lokalförvaltningen i Sverige 1523—1630 (4 vols., Stockholm, 1917—1923), I, 141—142. * See p. 161. 1.5 - Peterson ” 8
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