280 The idea of a tax reform and the quartering of the army on a permanent basis came up as early as 1715, The sources show that the Swedish allotment system served as the first model for the proposed reform. In 1715, for example, Peter instructed Roman Bruce, the brother of the General Jacob Bruce referred to above, to “investigate with how large a number of peasants the Swedes maintain a soldier and a dragoon, and how they aliocate that, by homesteads, or by hak, or by individual, and in what way they quarter them and their officers, the tsar a detailed report on the allotment system in Finland entitled “Information on how the cavalry and infantry regiments are arranged in Finland and how they and their officers are quartered.” An ukaz “on the introduction of a revision and on a distribution of the army’s maintenance according to the number of souls {revizskie dushi) in November 1718, and the intended census Bruce, who was in Åbo in 1715, sent ’’ 231 was issued was largely completed by 1724, during which year the collection of the soul tax and the quartering of the soldiers in the districts were both begun.'^^^ •” 233 The final eight articles of the Swedish instruktion for provincial governors (articles 45—52) dealt mainly with the rules for performing the duties of that office. Two of these articles were deleted completely in the Russian text, including, for some unknown reason, article 49, which stlpulated that the landshövding was, at the discretion of the royal government (Kungl. Maj:t), to report to the capital in order to “make account” for his performance of his duties. That article 51 was not included in the instruktsiia for voevodas, however, is completely understandable, since it required the landshövding to “remind the nobility in the province . . . to submit their correct rusttjänstlängder (cavalry tax lists) and their jordeböcker (land registers),” and these practices had no counterparts in Russia. The remaining articles (45—48, 50, 52), containing instructions about the provincial governor’s residence, about his reception of petitioners, about the postal service in the province, and about the fact that the landshövding was, in his letters and reports, to “use clear language,” and so on, were for the most part included in the instruktsiia in abbreviated form. Finally, the instruktsiia for voevodas was enlarged by one additional article (article 45) which had no parallel in its Swedish model. This article made the voevodas responsible for keeping themselves informed ZA (no. 26), 45. The hak was the camcral unit used In the Baltic provinces. At this particular time it corresponded to ten males between the ages of 15 and 60 who were fit to work; see Hasso von Wedel, "Die Estlandische Ritterschaft vornehmlich zwischen 1710 und 1783," Osteuropäische Forschttngen, Neue Folge, IS (1935), 135—136. Pavlov-Sil’vanskii, 108. PSZ, V, no. 3,245, p. 597. For the results of this census, see below, p. 285. 2V2
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