285 “was resurrected the old Petrine guberniia, the importance of which had been demolished by the reform of 1719, which had attempted to make the provincial voevoda independent of the guherniia center.” The census general became, in the words of Bogoslovskii, a sort of governor general.^^® The census, which for all practical purposes was completed by 1724, showed a taxable male population of 6,300,000. The largest group among this taxable population was, of course, the peasantry, the males of which group numbered 5,722,332 (90.2®/o) according to the census. The peasants were divided up into the following categories: 1) the serfs belonging to private estate owners numbered 3,193,085 (50.3^/o), 2) the church peasants numbered 791,798 (12.5Vo), 3) the kresfiane) numbered 1,227,965 (19.3Vo), and 4) the tsar’s peasants {dvortsovye krest'iane) numbered 509,484 (8Vo). The town population subject to taxes numbered 230,910 males (3.6Vo). In 1724, too, the local administration began to collect the soul tax, which was set at seventy-four kopecks a year for each male, a figure which had been derived by dividing the projected costs of the army by the number of souls reported by the census.-^® The crown peasants (the gosudarstvennye and dvortsovye krest'iane), however, were to pay an additional forty kopecks “in place of the landlord’s income, impost was meant to equalize the tax burden between the serfs owned by private landlords and the peasants owned by the state. In his study of the development of feudal rents during the seventeenth and the first quarter of the eighteenth centuries, lu. A. Tikhonov has made the interesting observation that landlords chose to increase the serfs’ burden of day work (harshchina) when the state’s fiscal policy limited the possibilities for increasing the rents paid in cash. The increased importance of rents paid in labor, however, led to a tightening up of the supervision of the serfs’ labor, and thus to a further strengthening of the institution of serfdom. The tax burden fell quite unevenly upon the peasants in other ways, too, since the soul tax was to be paid by all males who had been registered in the census rolls {revizskie skazki) regardless of their age, ability to work, or economic situation. Thus a peasant who had only a small piece of land. Ibid., 388. The competence of the voevodas and governors was, however, formally expanded in 1722, when they were also given judicial functions within their respective gubernii and provinces. The division between administrative and judicial functions so typical for the reform was thereby abandoned. For the practical implementation and the results of the judicial reform, see ibid., 203—214. V. M. Kabuzan, Izmeneniia v razmesbehenii naseleniia Rossii v XVIII-pervoi polovine XIX v. (Moscow, 1971), 63—65. Miliukov, 479. TsGADA, f. 1451 delo 18 1. 379v. Tikhonov (1974), 300, 305. peasants {gosudarstvennye crown 249 This extra ” 2.51 252 21H 250
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