63 material, the admiralitet and the krigs-kollegiumwere also to have judicial functions. The admiralitet was to be the forum for “all general and other courts martial (krigsrekhty) over the officers and men of the navy.” The memorandum also outlined two colleges for fiscal administration, the college of revenue (kamer-kollegium) and the estimates office {statskontora). In this proposal, the kamer-kollegiumwas given the same general tasks of fiscal administration as those performed by the Swedish kammarkollegium. The activities of the college were summarized in the following manner: This college holds all management and government of all types of income in Your Tsarist Majesty’s whole realm and concludes all contracts concerning these incomes and sees that everything is received and paid out in time, and that nothing is transferred to the ordinary budget which annually and correctly and on time is placed in Your Tsarist Majesty’s treasury. The stats-kontora was to control the administration of the treasury and issue payment orders according to the tsar’s decisions. In addition, and in complete agreement with Swedish practices, the stats-kontora was to draw up an estimate or extract of the state’s financial situation, so that the tsar would “always be able to know exactly how much remains in reserve.” The primary task of the Swedish statskontoret was to draw up an annual budget over the coming year’s incomes and expenditures. This task is not mentioned explicitly in the Russian memorandum, but from the context it is clear that the proposed stats-kontora was to be charged with the same task. Finally, the central state treasury, or bursary, that which in Sweden was called the räntekammaren, was to be subordinated to the stats-kontora. The seventh and last college mentioned in the memorandum was a college of commerce {komerts-kollegium), which was to be involved in matters of shipping, trade, and manufacturing. These were the areas in which the Swedish kommerskollegiumwas active. The memorandum closed with the suggestion that an academy be established in Russia for the training of men to serve in state service. The parallels between the structure of the Swedish administrative system and the content of the memorandum that have been pointed out here cannot have been entirely coincidental. Without any doubt it was the Swedish colleges the author of the memorandum had in mind when he drewup his proposal. The collegial reform proposed in this memorandum did, however, diverge from the Swedish pattern in two important ways. In addition to the seven colleges listed in the memorandum, there were two others in the Swedish system, the revenue auditing office {kammarrevisionen) and the college of mines {bergskollegium). The kammarrevisionen, which audited the accounts of the state administration, had been separated from
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