Russia Taxation

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Taxation and tribute records

First enumeration of persons during 8th century in Kievian Rus

Tribute lists
Ryazan-1257 Novgorod-1273

Land tax lists
писцовые книги (pistsovyye knigi)
based on the соха (sokha)

Household lists
подворное обложение (podvornoye oblozheniye)
first used in Moscow in 1710, basis for taxation until 1719

Poll tax lists
подушная подат (podushnaya podat)
generated lists known as ревизские сказки (revizskiye skazki)

Censuses of population by the government began in 1718-1719 when Peter the Great introduced the poll tax. They met with many difficulties and delays and were usually subjected to review and correction.

1st revision: 1719-1721, corrected through 1727, conducted by military
2nd revision: 1743-1747, with returns as late as 1757
3rd revision: 1761-1767, conducted by territorial governments and included females
4th revision: 1781-1782, conducted by казенная палата (kazennaya palata), and local land courts responsible for уездь (uyezd) administration
5th revision: 1794-1795, with some returns as late as 1808
6th revision: 1811, not completed due to war
7th revision: 1815-1817, undertaken to complete abortive 6th revision
8th revision: 1833-1835, for first time data were verified by comparison to метрические книги (metricheskiye knigi)
9th revision: 1850-185
1 10th revision: 1857-1859, used to distribute land after emancipation. 10th revision listed a serf population of 11,244,913 males and a total population of 23,069,631. This figure represented about one third of the actual population count.

The revisions included only the rural and urban tax-paying classes; they did not count the nobility, the officialdom, the clergy, and the army and there were certain geographic and ethnic exemptions. The first general census of the entire population took place in 1897.