274 was to promote and support all sorts of urban business, trade, crafts, and manufactories “for the benefit of the realm” (“na gosudarstvennuiu pol’zu”) (article 17). One of the principle functions of the landshövding was to see to it that the provincial bookkeeper, the bailiffs, and the härad scriveners conducted the fiscal administration of the province in accordance with their instructions. Articles 23—29 of the Swedish instruktion dealt with the collection, recording, reporting, allocation, and payment of the taxes imposed on the peasants in the form of cash or produce. The principal aspects of the Swedish method of fiscal administration were presented in articles 23—29 of the Russian instruktsiia, that is, in the same articles as such matters were handled in the instruktion. The jordehoken, which was kept in Sweden by the härad scrivener, was given the designation prikhodnaia kniga in the Russian text (article 23). In a similar manner, the provincial book—the provincial bookkeeper’s accounts for the revenues and expendltures of the province during the year just past—was translated into Russian as the zemskaia kniga (article 25). One even finds the proposals or accounts of the collected tax revenues, which the bailiffs submitted to the provincial office on a monthly basis, taken up in the instruktsiia for voevodas, where they were called mesiachnye vedomosti (article 26). The comparison above shows that there was complete agreement between the Russian instruktsiia and its Swedish prototype when it comes to the first twenty-nine articles. The generally voluminous and wordy text of the Swedish instruktion, especially in the form of its language, was shortened considerably in the Russian edition. The richness in detail was eliminated for quite understandable reasons; instead, the aimof the Russian compilers was to extract from the Swedish text the general rules which they felt could be transferred to existing Russian conditions. Here and there it is possible to find parts of the Russian text which reflected specifically Russian social phenomena and thus lacked direct Swedish counterparts. An illustration of this is found in article 19. The Swedish text describes how the landshövding and the district judge and jury were to examine all men and women in the province who did not pay taxes or did not work. Those who were found Incapable of working because of illness or old age, and who had neither children, other relatives, nor friends, were to be sent to the closest hospital, or to the parish sick cottage or poor cottage. Those who were found capable of working, however, were to be told to find work within a certain number of days or weeks. If such persons did not follow this admonishment, they were to be put to forced labor either in a workhouse {tukthus) or at one of the crown’s fortresses or cattle farms. In the same manner, children who could not be supported by their parents were to be brought up at orphanages
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