259 Table 1. The Number of Districts in the Provinces of the St. Petersburg guberniia with 3,000 Homesteads per District Census of 1678 Census of 1710 Province No. of No. of Districts Surplus Surplus Districts 1. St. Petersburg . . . . 2. Viborg 3. Narva 4. Reval 5. Novgorod 6. Pskov 7. Luki Velikie 8. Tver’ 9. laroslavl’ 10. Uglich 11. Kashin 12. Poshekhon’e Totals 1 1 1,119 1,119 2 609 2 609 1 1 1 1 9 58 6 1,165 2,976 5 45 1 63 3 962 4 2 1,552 1,649 2,401 2 600 10 7 768 3 2 1,727 2,228 206 6 4 3 2,082 2 991 13,135 the surplus= 4 districts+ 1,135 homesteads 32 9,784 47 the surplus= 3 districts+ 784 homesteads Source: TsGADA, f. 248 delo 661 1. 309v happened that, during the homestead census itself, estate owners had dwellings torn down and either hid the peasants or moved them onto their own, tax-free estates.Since the government was aware of these practices, however, the homestead census of 1710 was largely ignored, and the census of 1678 continued to serve as the basis for tax collection. From the comparative materials drawn up in the Senate, it is clear that a subdivision of the provinces of the St. Petersburg guberniia on the basis of three thousand homesteads per district produced, according to the 1678 figures, forty-seven districts and a total surplus of 9,784 homesteads spread over the whole guberniia. Using the homestead census of 1710, the corresponding result would be thirty-two districts and a surplus of 13,135 homesteads. When one compares the number of homesteads in eight of the twelve provinces—St. Petersburg, Viborg, Narva, and Reval cannot be considered, since they were not annexed until the Great Northern War—between 1678 and 1710, one finds a decrease from 134,056 homesteads to 92,417 homesteads, or a loss of 41,639 tax units. If the provinces had been subdivided on a basis of five thousand homesteads per district, which would have produced districts approximately Klochkov, 252, 256. E. V. Anisimov, “Materialy komissii D. M. Golitsyna o podati (1727—1730),” Istoricheskie zapiski, 91 (1973), 347.
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