226 the province were recorded. The provincial book, which was based on the special accounts submitted by the bailiffs as reports, was to follow the form of the state budget.^® The provincial bookkeepers (landshokhållare), who were later called provincial chief accountants (landskamrerare), were the ones responsible for seeing to it that the jordehoken and the provincial book were set up in the correct manner. They were mentioned as early as 1624 in the ordinance on collection, and they were given their first instruktion in 1628.'^ An even more systematic local administrative organization emerged in the ordinance on collection of 1624 mentioned above. That document stated that provincial governors and governors general had been appointed to posts throughout the realm, and that each of these governorships had been divided into a number of bailiwicks.*- The provincial governor and bookkeeper were responsible for the fiscal administration of the province. These positions led eventually to the division of the provincial administration into separate administrative and fiscal offices (a landskansli and a landskontor). The provincial governor, as the senior official responsible for the province, had his office in the landskansli, while the provincial bookkeeper, as head of the landskontor, supervised fiscal procedures. The provincial tax revenues were collected by the bailiffs in each district, or härad.^'^ The bailiffs were to hand over all the cash revenues to the provincial bookkeeper, who in turn was to send them along to the räntekammaren, or to make payments from them against payment orders issued by the appropriate authorities.*** The total dependence of the local administration on the Council and the colleges was formally established in the Form of Government of 1634. The jurisdiction of the landshövding, or provincial governor, was defined more precisely, and unlike the earlier ståthållare, the landshövding was only to have control over the civil administration in his province. His primary task was to see to it that “the crown estates, lands, forests, rents, and ordinary and extraordinary incomes, as well as all other fisci regalia, are protected, preserved undiminished, demanded on time, and delivered according to ordinance.” *® While military and judicial matters did not fall within the jurisdiction of the landshövding,'^^ in those areas where administrative and military affairs were combined, a practice limited for Gösta Wirsell, Om kronans jordeböcker 1541—1936 (Lund, 1968), 87. Instruktioner /, 182, 392; Karl Åmark, Sveriges statsfinanser 1719—1809 (Stockholm, 1961), 28. Instruktioner /, 170. ** Wirsell, 28—29. ÅMARK, 27. >5 SRF, 21. Ibid., loc. cit.
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