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El tabaco y la esclavitud en la rearticulación imperial ibérica (s. xv-xx)

 | 
Santiago de Luxán Meléndez
, 
João Figueirôa-Rêgo

Institutional development of the tobacco legislation in Russia in the early 17th- late 19th century

Irina Yányshev-Nésterova

Résumé

The paper provides the main stages of the tobacco's monopoly formation in the Russian Empire, in the framework of the birth of the Absolutism. Three main periods are defined: the prohibition of the product, the creation of the monopoly and the implementation of excise. The article makes an emphasis on the constantly changing frontiers of the Empire, being that one of the causes of the extensive legislation. The article argues that in the short term the private tobacco tax-farming was highly effective. Nevertheless, free tobacco market, combined with the encouragement of the domestic cultivation and protection of the national tobacco industry, brought more advantages for the countrywide trade in the long run.

Note de l’auteur

This work is part of the research project HAR 2015-66142R, financed by the Ministry of Economy and Competitiveness «The configuration of the Iberian Atlantic spaces. From imperial policies to the national tobacco policies, in 17th-19th centuries»/«La configuración de los espacios atlánticos ibéricos. De políticas imperiales a políticas nacionales en torno al tabaco. Siglos XVII-XIX».
I thank Iain Hamilton Gates for the corrections of this text.

Texte intégral

Introduction: general framework

  • 1 The Institutional Economics or the Law and Economics includes institutions, transactional costs, pr (...)

1The article provides an overview of the tobacco's monopoly formation in the Russian Empire, being a part of the project «The configuration of the Iberian Atlantic spaces». The paper exposes the development of the institutional framework regarding to that commodity: the emergence of the overseas product, the creation of the state monopoly and the implementation of excise. The study of tobacco in its application to Russia, permits us to contrast, in that way, the Russian model with the European one. This article tries to offer a minimum official response on which model of the Institutional Economics1 the tobacco's treatment was more efficient: monopoly or free market.

  • 2 Santiago de LUXÁN MELÉNDEZ (dir.), Política y hacienda del Tabaco en los Imperios Ibéricos (siglos (...)
  • 3 Evgueniy Ivanovich RAGOZIN, The history of tobacco and its tax system, Saint Petersburg, 1871, pp.1 (...)

2The introduction of tobacco in the 17th century Russia, repeated the dealing of that commodity in Western Europe2: from the prohibition of its consumption to the legalization of trade3, combined with the creation of a monopoly state, targeted, finally, on the increasing of tax income to the Tsar's and or Emperor's treasury. The growth of levies, was, in turn, dictated by the rising costs of maintaining of the professional regular army and navy, essential for military operations in the context of the construction of the State.

  • 4 Sergey Martinovich TROITSKIY, Financial policy of Russian absolutism, Moscow, Nauka, 1966/Original: (...)
  • 5 Pavel Nikolaevich MILYUKOV, State economy of Russia in the first quarter of the XVIII century and t (...)

3The establishment of the tobacco monopoly, as well as the salt, wine or rhubarb was closely tied to the emergence of the Russian Absolutism, the creation of the new fiscal4 and other governmental institutions in the framework of the modernizing5 of the Muscovy to the Russian Empire during the government of Peter the Great (09/06/1672-08/02/1725). Moreover, the laws regarding tobacco were changed due to the constant remaking of the boundaries of the Russian Empire (Figure 1).

Figure 1 - Russian territorial expansion in the 16th-19th centuries

Figure 1 - Russian territorial expansion in the 16th-19th centuries

Source: Encyclopedia Britannica. https://www.britannica.com/​place/​Russia/​Romanov-Muscovy.

  • 6 Nikolay Mikhailovich KARAMZIN, «The first conquest of Siberia. Years 1581-1584», in History of Russ (...)
  • 7 Peter the Great, years of life from 1672 to 1725, Tsar of all Russia from 1682 to 1721, titled as E (...)
  • 8 Modest I. BOGDANOVICH, Russian army in the age of the Empress Catherine II, Saint Petersburg: Print (...)

4While under the rule of Petrine predecessors, the conquest and annexation of Siberia started in the mid 16th century6, and the affiliation of the Eastern Ukraine took place in 1654, with the Peter the Great's reign7, the Russian State enlarged significantly its maritime boundaries towards the Baltic Sea after the Great Northern War (1700-1721), and the Caspian Sea after the Russo-Persian War (1722-1723). Furthermore, due to the creation of the formidable military force through the Peter the Great's reign, the Russian Empire achieved notable expansion during the 18th and 19th century8.

  • 9 Catherine the Great, years of life from 1729 to 1796, regiment from 1762 to 1796.
  • 10 B.V. NOSOV, Poland and Europe in the 18th century: international and domestic factors of the partit (...)
  • 11 Claus-M. NASKE, Herman E. SLOTNICK, Alaska: A History of the 49th State, 1994, University of Oklaho (...)

5With Catherine the Great9, the Russian Empire was expanding rapidly by conquest and diplomacy. As the results of the unceasing battles with the Ottoman Empire (1768-1774), Russia obtained access to the Black and the Azov Seas in the South, incorporated present-day southern Ukraine and the part of the Polish-Lithuanian Commonwealth10 in the West, and, finally, integrated Alaska, establishing the frontier in the East with North America11.

  • 12 Alexander I, years of life from 1777 to 1825, rule from 1801 to 1825. After the Patriotic War of 18 (...)

6Under Alexander I rule12, the territories of Eastern Georgia (1801), Finland (1809), Bessarabia (1812), and the former duchy of Warsaw (1815) were annexed to Russia.

  • 13 Nicolay I, years of life from 1796 to 1855, rule from 1825 to 1855.
  • 14 William C. FULLER, Strategy and power in Russia, 1600-1914, New York, the Free Press, 1998.
  • 15 Alexander the Liberator, years of life from 1818 to 1881, rule from 1855 to 1881; see also: Alexand (...)
  • 16 Byron TZOU, China and international Law: the boundary disputes, New York, Praeger Publishers, 1990.

7During the Nikolay I regime13, the accession of the Caucasus to the Russian Empire (modern Armenia and Azerbaijan), as a satisfactory completion of the Russo-Persian War (1826-1828) occured, as well as the inclusion of the Middle Asian territories, composed by present-day Kazakhstan14. Finally, under the government of the Alexander II the Liberator15, Turkestan was conquered and the treaty about the boundary with China by the Amur River was signed16.

  • 17 Complete Collection of Laws of the Russian Empire/Original: Полное Собрание Законов Российской Импе (...)

8Thus, the tobacco legislation in Russia was a subject to the dynamics of the newly incorporated territories and, consequently, different ethnic groups and nationalities, who populated those regions, creating the market of tobacco's consumers. Precisely, the Sobornoye Ulozheniye of 1649 (annex 1), which summarized the main trends in the development of Russian law of the 15th to 17th centuries that lasted till 1849, represents the main guideline for the study of tobacco's monopoly in Russia. In 1830, the Complete Collection of Laws of the Russian Empire17 was compiled in 45 volumes, including the Laws of the Ulozheniye until the end of the reign of Alexander I.

9In that way, the creation of the tobacco monopoly comprises three principal stages:

  1. Pre-monopolistic era, from the time of the appearance of tobacco in Russia in the 17th century, its official banning and the withdrawal of the prohibition on the 1stof February 1697.

  2. The monopolistic period, lasted from 1697 to 1762.

    1. 1698-1704 –private tax-farming of tobacco, Marquees Carmarthen

    2. 1705-1716 – state tax-farming of tobacco via Ratusha and «burgomasters»

    3. 1717-1727 – cancel of the state monopoly in 1716 and the offer of the private sales of tobacco

    4. 1727-1749- free tobacco market

    5. 1749-1753- private tax-farming of tobacco, Kozma Matveev

    6. 1753-1759- private tax-farming of tobacco, merchant Gorbilev

    7. 1759-1762- private tax-farming of tobacco, Count Shuvalov

  1. Post-monopolistic period. Since 1762 the cultivation and sale of tobacco became free.

    1. 1762-1838, free tobacco market, taxation only at boundaries for foreigh tobacco

    2. 1838-1898, excise duty on domestic cultivated tobacco, taxation at boundaries for foreign tobacco.

10Apart from the Complete Collection of Laws of the Russian Empire, the Russian State Archive of Ancient Acts (RGADA), offered the primary documents regarding the subject of study. The file Senate was consulted, which contains the records of Kamer-Collegiya and Shtats-Kontora (annex 1).

First stage of tobacco in Russia: the appearance in the early 17th and its prohibition until 1697

  • 18 Vladimir Pavlovich SEDOV, «Illicit tobacco trade in the Novgorodian borderland in the second half o (...)

11It is widely considered that the use of tobacco in Russia was a result of the westernisation of the country during the Peter the Great's reign. Recent studies regard tobacco in Russia reveal two main ideas of discussion: the problem of the continuity of the Peter's reform over the development of the Russian identity, associated with the breaking of old customs and forcible introduction of smoking, contradicted to the Russian Orthodox traditions. The other main point of tobacco, related to the trade and consumption, deals with the treaty of the centre of the country and its periphery. Peter in 1697 legalized tobacco in Russia, as it was largely «ubiquitous», especially in the boarding areas due to its smuggling, and despite the punitive measures18.

  • 19 See: V.N. KASHIN, Trade and trade capital in the Moscow State, Leningrad, Kubuch, 1925 /Original: В (...)
  • 20 Mattew P. ROMANIELLO, «Muscovy's Extraordinary Ban on Tobacco», In Mattew ROMANIELLO and Tricia STA (...)

12Tobacco was brought to Muscovy by English and Dutch merchants19 in the late 16th century, initially for their proper consumption. One of the first documentary evidence of the tobacco's usage was a record of the fire in Yaroslavl in 1609, caused by the tobacco smoking of the English envoy20. In the short run, the Russian people became acquainted with that potion, even addicted to tobacco, as it was testified by Adam Olearius (Oehlschlaeger) on his journey to Muscovy in the 17th century

  • 21 Adam OLEARIUS, The Voyages and Travels of the Ambassadors from the Duke of Holstein, to the Great D (...)

Tobacco was heretofore fo common there, that it was generally taken, both in fmoak and powder. To prevent the mifchiefs occafion´d by the ufe of it, which were not only, that the poorer fort of people ruin'd themfelves thereby, in as much as if they had but a penny, they would rather beftow it in Tobacco than bread, but alfo becaufe many times it fet houfes on fire and thofe than took it prefented themfelvs with their ftinking and infectious breaths before theit Images, the Great Duke and Patriarch though fit in the year 1634 abfolutely to forbid the fales and use of it. Thofe who are convicted of having either taken or fold any, are very rigoroufly punish´d. Thet have their Noftrils flit or are wipp´d, as we have often feen done21.

  • 22 M. CHULKOV, The History of the legislation of the tobacco industry in Russia till the Catherine the (...)
  • 23 Matthew P. ROMANIELLO, «Through the Filter of Tobacco: The Limits of Global Trade in the Early Mode (...)
  • 24 Nikolas A. CHRISSIDIS, «Sex, drink, and drugs», in Mattew ROMANIELLO and Tricia STARKS (ed.), Tobac (...)

13The tsarist decision of the tobacco prohibition was influenced by the Orthodox Church as an «abomination to God», and since 1634 the usage of tobacco was under the threat of the death penalty22. The condemnation of tobacco meant religious and political resistance of Muscovy to the Western culture23, the continuity of the fighting for identity of the Russian state and the Orthodox Tradition after the Time of Troubles and the expulsion of the Poles from Moscow. It is argued, nevertheless, that the Russian Orthodox Church, despite the general negative attitude towards tobacco did not develop any practical policy against tobacco, and tobacco became considered as a sin in the late 17th century24.

14Since 1634, the trade of tobacco ranked as illicit, but not punishment nor pecuniary penalties could stop its inevitable spread over the country. Tobacco smoking as part of the Western culture and manners was adapted by the high circles, soldiers, townsfolk (posadskiye lyudi), Siberian people, peasants, Ukrainian Cossacks, and others.

  • 25 Eva-Maria STOLBERG, «Interracial outposts in Siberia: Nerchinsk, Kiakha, and the Russo-Chinese Trad (...)
  • 26 Andrey V. SHAPOVALOV, Essays in the history and culture of the tobacco usage in Siberia in XVII-fir (...)

15The gradually integrated Siberian territories represented another pattern of more extensive use of tobacco on the periphery of the country, other tax and legislative behaviour of the state. Tobacco entered in Siberia from both directions: East and West. Whether the bringing of tobacco from the West was a matter of Russian soldiers and trailblazers, its simultaneous entrance to the East from China was realized through the trade routes. In that case, the Siberian commerce was interceded not only by the Russians and Chinese traders, but also by the Bukharan merchants, a common name for Persians, Turks, Greeks and Indian wholesalers25. Crossing Siberia, their caravans brought to Tyumen', Tobol'sk, Tara y Tomsk, as well as Nerchinsk, Kiakha and Pekin different types of goods, including the Chinese tobacco «shar», cut in a special thin manner, and compared, consequently, to the «human hair». The «Chinese» origin of tobacco was proved by the analysis of the languages of the inhabitants of the Eastern and Southern Siberia, where the Chinese origin of the words, signifying the «smoking accessories», was detected, and by the archaeological data of the Chinese form of the smoking pipes26.

  • 27 CHULKOV, The History of the legislation…, pp. 17-20; Erika MONAHAN, «Regulating virtue and vice: co (...)

16In that way, the tobacco consumption in Siberia was more frequent, especially among the Russian soldiers, peasants, and the indigenous peoples who paid «yasak» (annex 1). Accordingly, in 1646 the State, controversially to the previous and later orders, authorized the tobacco sales of 130 «poods» (annex 1) to Ivan Yeremeev and Ivan Tretiakov. The authorized merchants, equipped with the necessary human and material resources, such as izba, (special place for the operations), horses, guardians, «tselovalniki» (annex 1), mailers, interpreters and convoys, were engaged into the public sales. The implemented tobacco's tax farming lasted for 3 years, and was abolished in 1649 according to Sobornoye Ulozheniye of 164927.

  • 28 Sobornoye Ulozheniye of 1649. Moscow, Publisher of the Moscow University, 1961, pp. 295-301/Origina (...)

17Chapter XXV «The Law of Tavern» (Ukaz o korchmah) of Sobornoye Ulozheniye of 1649, put an end of the tobacco's sales in Siberia, whilst for the European part of Russia repeated the penalties for tobacco's maintaining, drinking and sales, both for Russian citizens and foreigners. The discovered tobacco should be confiscated, the previously earned money should be passed to the treasure, and the people should be whipped and/or tortured28.

  • 29 Complete Collection of Laws of the Russian Empire. T. I (1649-1675). The reign of the Tsar and Gran (...)

18Precisely, in 1649 the Tsar's decree withdrew English tax-free trade from his kingdom, expelled the English merchants from Muskovia for unlawful tobacco sales, lefting them only the city of Arkhangelsk (the North and the unique seaport of the country during that time) as a place for commerce. The «official» main cause of the Englishmen expulsion from the Russian state was the execution of the King Charles I on the 30th of January 1649, - unbelievable iniquity for Muscovia, being, highly likely, the principal background, the weakness of the Russian trade capital and the monopoly position of the foreigners, especially the Englishmen29.

19The unification of Russia and Ukraine in 165430, (the term used in Russian historiography, or Pereyaslavl Agreement in the British one31), which meant the junction of the Registered Cossacks of the Zaporozhye Army and the part of the controlled territories of the modern Ukraine (the Hetmanate) under the protectorate of Russian sovereignty, influenced to the tobacco's legislation. That part of left side of Dnepr's Ukraine (Kiev, Nezhin, Chernigov, Belaya Tserkov, Cherkassk, Priluki, Sumi, and others towns and villages), incorporated as an autonomous duchy under Russian Protection, continued the enjoyment of the previous rights granted under the Polish rule: the privileges of the Hetman, clergy, gentry, Cossacks and urban population; Magdeburg Law for cities; the retention of the towns and villages' income within the Hetmanate treasure, and the permission of the tobacco cultivation as a part of the culture of Malorossiya (Small Russia)32.

  • 33 CHULKOV, The History of the legislation…, pp. 12-13, 24;

20The smoking of tobacco was spread widely among the Ukrainian Cossaks, whilst the pipe (lyulka) was an inseparable attribute of their appearance. The cultivation of tobacco of the low quality (bakun and tyutyun) for the domestic consumption and also for sales, including to the Velikorossiya (Great Russia) was a considerable part of the Ukrainian agriculture, adopted, probably, from Turkey33.

  • 34 Originally the union of the Turkic nomadic tribes, the Ustagli, Shamla, Rumlu, Afshar, Zulkadar, Te (...)
  • 35 Tezikis – citizens of Persia. See: Sergey Mikhaylovich SOLOVIEV, The History of Russia from the Anc (...)
  • 36 Chercasi – exo-ethnonym in 16th-17th centuries, used among the Russian-speaking population and docu (...)
  • 37 Complete Collection of Laws of the Russian Empire. T. I (1649-1675). Law 299.

21Though, the incorporation in 1654 of the large territories with the extensive tobacco cultivation into the Muscovy, where tobacco was banned, but had been gained the strong propensity among the population, obliged to change the legislation. The Act of the 3d of June 1661 prohibited to Kizilbashi34, Teziki35, Chercasi36, Greeks and other strangers living in Moscow to sell tobacco to Russians under the threat of physical punishment, large penalties and fines37. Consequently, the Edict of 26th of May 1689 of Peter Alexeevich forbade the bringing of tobacco and wine from Malorossiya to Velikorossiya:

  • 38 Complete Collection of Laws of the Russian Empire. T. II (1676-1688). The reign of Duke Ioann and P (...)

It was ordered at foreigners and Chercasi from the towns of Malorossiya not to come with wine and tobacco… those who were caught with wine and tobacco were required to inform which cities they were coming from and which cities had they passed… the wine should be delivered to the Tankard Yard (Kruzhechniy Dvor or tavern), and the tobacco should be placed into the Prikaznaya izba (annex 1)… the strangers and Chercasi should be sent out of the Russian cities38

Introduction of the state-administered monopoly of tobacco, 1697-1727

22At the same time of the Grand Embassy of the Peter the Great to Western Europe from 1697-1698, the attitude of the central administration towards tobacco changed. As the treasury did not obtain any income of the commodity, which consumption was broadly expanded all over the country, despite the banning law of 1649, the decree permitting the tobacco's sale was approved in 1697.

  • 39 Complete Collection of Laws of the Russian Empire. Law 1570 /Original: «О свободном провозе табаку, (...)

23Thus, on the 1st of February 1697 the Tsar´s verdict «About free carriage of tobacco, about the chambers’ establishment in Moscow and the inns in other cities for its sales, about the duty collection on tobacco, and the giving of the tobacco trade into lease» was adopted39, because there was a lot of tobacco in the houses, the tobacco was brought from the Chercas [Ukrainian] cities, and Arkhangelsk in secrecy, avoiding the customs’ paying». The following duties on tobacco´s imports were established (table 1).

Table 1 - Duties on imported tobacco to Russia since February 1, 1697

  • 40 Kind of tobacco; adopted from German «Knaster» and from Spanish «Canastro», because the expensive s (...)
  • 41 Francois CARDARELLI, Encyclopedia of Scientific Units, Weights and Measures. Their SI Equivalences (...)

Tobacco origin

Duty

Explication monetary unit

Explication weight and length unit

Equivalent kopeks/kg

Virginian and Knaster40

5 altyns/pound

Altyn, traditional denomination of the Russian monetary system=3 kopeks

Russian Pound, funt, фунт, equal to 0,40953 kg41

36,63 kopeks/kg

Thin tobacco from Sweden

3 altyns and 2 dengas/pound

Altyn (see above) and denga=1/2kopeks

Pound (see above)

24,42 kopeks/kg

Leaf Cherkassi tobacco

10 dengas/pound

Denga=1/2kopeks

Pound (see above)

12,21 kopeks/kg

Source: Complete Collection of Laws of the Russian Empire. Laws 1570, 1654, 2045. Proper elaboration.

  • 42 Complete Collection of Laws of the Russian Empire. Law 1570; O.J. FREDERIKSEN, «Virginia Tobacco in (...)

24The law ordered the foundation of the customs posts in the subsequent cities and regions of Russia: Archangelsk, Pskov, Velikiy Novgorod, Velikiye Luki, Smolensk, Briansk, Kaluga, Sevsk, Putivl, Belgorod, Astrakhan and Siberian towns, as well as the naming of people of trust for the sale of tobacco: two foreigners Thomas von Bracht and Yakov (Jacob) Bruce, being the the official Fiodor Romodanovskiy responsible for the tax income42. In April 1697, a merchant Martin Bogdanov, named Orlionok, was granted as a tobacco seller in Moscow and other cities, and, furthermore, from the 1st of December 1697 to the 1st of December 1698 in Siberia, paying previously for that privilege 15.000 rubles.

  • 43 FREDERIKSEN, «Virginia Tobacco...», pp. 42-43.
  • 44 CHULKOV, The History of the legislation..., pp. 29-30; FREDERIKSEN, «Virginia Tobacco...», pp. 40-5 (...)

25Nevertheless, nobody of the above-mentioned merchants could enjoy the contract for a long period, thus during the Grand Embassy in London Peter the Great was received by the King William III and offered to sign an agreement for a large scaled tobacco´s trade, with English merchants43. In more general context, the tobacco agreement and its further after-ending processing formed part of the Russian-British relations, where the Russian Tsar needed the support of the British Monarch in the Great Northern War, started in 1700, and aspired for the development of the Russian commerce with the West44.

  • 45 Jacob PRICE, «The Tobacco Adventure to Russia: Enterprise, Politics, and Diplomacy in the Quest for (...)

26Thereby, Peregrine Osborne Marquess of Carmarthen, and the first Duke of Leeds, was awarded as an official contractor of the tobacco's trade with Russia. The contract was sign on the 12th of April 169845. According to that, before the 1st of September 1699 the «Contractors with the Czar of Muscovy for the sole Importation of Tobacco into his Dominions» should furnish to Russia:

  • 46 PRICE, «The tobacco Adventure...», p.28.

3,000 hogsheads of tobacco averaging 500 lbs. English net each, (or at least 1.500.000 lbs.); in the second year ending 1 September, 1700, at least 5.000 hogsheads of similar weight; and in each succeeding year, at least 1.000 hogsheads more. If, at the end of the second year of the contract (1 September, 1700), the contractors found no "Vend for the said Tobacco…they shall be at Liberty…to resign up this present Grant with free Liberty nevertheless to sell what Tobacco…they shall then have in…their hands & to return the Effects & proceed thereoff." If at the end of the first two years any outside persons should offer to import any greater amount in the subsequent years than called for by the contract (and give £20.000 deposit as token of good faith), the contractors should have the option of resigning the contract or meeting the higher bid. Otherwise, the contract was to continue for five further years to 1 September, 170546.

  • 47 FREDERIKSEN, «Virginia Tobacco...», p.44; CHULKOV, The History of the legislation..., pp. 26-27.

27Upon signature of the contract, the Russian Treasury received £12.000 (about 28.000 rubles), a marked advance over the petty 3.000 rubles and 15.000 rubles of the earlier contracts. Apart from the advanced sum, the contract obliged to pay 4 kopeks per pound of the sold tobacco47.

  • 48 Stanley GRAY and V.T. WYCKOFF, «The International Tobacco Trade in the Seventeenth Century», Southe (...)

28The signing of the tobacco agreement with Carmarthen meant the inclusion of the Russian and the Russian-dominion market into the global British Virginia tobacco commerce, being London one of the most important trade centres48 (graph 1 and graph 2).

29Graph 1 shows that in 1699 1.621 thousand pounds were delivered to Russia, and in 1700 the quantity amounted to 1.450 thousand pounds.

Graph 1 - Exports of English Tobacco to the North-Eastern countries, 1697-1775, lbs (English)

Graph 1 - Exports of English Tobacco to the North-Eastern countries, 1697-1775, lbs (English)

Source: PRICE, «The Tobacco Adventure…», pp.101-102, 113. Proper elaboration.

30Furthermore, the exports to proper Russia diminished considerably, whilst the exports to the East Country, which included south and east Baltic coasts from Danzig (currently Gdansk) to Reval (or Revel, currently Tallinn), increased: thus, in 1703 - 1.830 thousand pounds of tobacco were registered, in 1704 - 2.025 thousand, in 1707 - 1.743 thousand of pounds, and in 1764 - 2.049 (graph 1). In its international scale, the export to the North-Eastern states in relative terms shared as much as 17,3% in 1703, and since the late 1720s it remained at the level of 5%-7% of the whole British tobacco exports.

Graph 2 - The percentage of the tobacco exports of the North-Eastern countries among all the states, 1697-1775

Graph 2 - The percentage of the tobacco exports of the North-Eastern countries among all the states, 1697-1775

Source: PRICE, «The Tobacco Adventure…», pp.101-102, 113. Proper elaboration.

31The tobacco contract with Carmarthen pushed the Russian authorities to regulate the policy about the domestic cultivated tobacco in Ukraine and the tobacco brought from China. The order of the 12th November 1698 regarding the collection of the taxes in Siberian and coastal cities, stressed the permission to import the Chinese tobacco shar and to «keep» it, recovering the taxes of its tenth part and paying the rest in goods, calculating the prices in 2 altyns per pound for Nerchinsk tobacco and 2 altyns and 2 dengas for the Chinese one (table 2).

Table 2 - Duties on imported tobacco to Russia since November 12, 1698

Tobacco from Nerchinsk

2 altyns/pound

Altyn=3 kopeks

Russian Pound, funt, фунт, equal to 0,40953 kg

14,65 kopeks/kg

Chinese tobacco

2 altyns and 2dengas/pound

Altyn=3 kopeks

Denga=1/2kopeks

Russian Pound, funt, фунт, equal to 0,40953 kg

17, 09

kopeks/kg

Source: Complete Collection of Laws of the Russian Empire. Laws 1570, 1654, 2045. Proper elaboration.

  • 49 Complete Collection of Laws of the Russian Empire. Law 2002 «About tobacco no-importation to the ci (...)
  • 50 CHULKOV, The History of the legislation..., p. 29.

32The tobacco tax-farming of Carmarther lasted for six years, cancelled by the decree of the 31st of December 1704, forbidding the tobacco imports in cities and ports and its delivery to the inland cities49. As Chulkov argued, the contract was ended due to the undiscilplined compliance of the Russian side50. Frederiksen specified that the English were slow in tobacco's supply, whereas the Russians had been imported the tobacco from Holland, had been sold the Ukrainian tobacco, and, finally, in the newly incorporated Baltic territories had been permitted the supply of the Carmarthen

  • 51 FREDERIKSEN, «Virginia Tobacco...», pp. 45-46.

33s competitors, as Daniel Carol, who dumped the tobacco retail prices51. The litigation about the unsold tobacco of the Carmarthen's contractor, amounted to 15.000 pounds in December 1704, lasted until 1709. The mediators from the Russian side were headed by Feodor Golovin, a chief of the Foreign Chancery. Furthrtmore, the deacon Alexey Kurbatov, the most Anglophile member of Peter's circle of advisers, whose duty, as an inspector of Ratusha, was the development of the projects, aimed at the Treasury income´s increment, acted in the additional negotiations about the brought tobacco. The British part was represented by Charles Whitworth, the first permanent English minister to Russia, and Charles Goodfellow, a consul-general in Moscow, who temporary kept the British tobacco.

  • 52 Complete Collection of Laws of the Russian Empire. Law 2045 «On the removal of foreigner Charles Go (...)

34On the 4th of April 1705 the private tobacco distribution via the contract with Carmarthen, was cancelled and the state monopoly introduced52:

  • 53 The period of 1705-1727 coincided with the change of the governmental bodies. Ratusha, established (...)

The Great Sovereign pointed out to send to towns the Burgomasters of the tobacco industry…it should be written in His Great Sovereign's decrees: all the available tobacco withdrawn from the countermen, manufacturers, and proper Charles Goodfellow, should be descried and inventoried… And those recovered taxes of tobacco, due to the special likeness of the drinking trade taxes lists, should be sent from the cities to the Moscow Ratusha53...

35Table 3 shows the duties applied for the imported tobacco to Russia since April 4, 1705:

Table 3 - Duties on imported tobacco to Russia since April 4, 1705

Pound tobacco

8 altyns and 2 dengas/pound

Altyn=3 kopeks

Denga=1/2kopeks

Pound (see above)

61,046kop/kg

Spiral tobacco

2dengas/arshin

Denga=1/2kopeks

Arshin=0,7112 metres

1,4 kop/meter

Source: Complete Collection of Laws of the Russian Empire. Laws 1570, 1654, 2045. Proper elaboration.

  • 54 Pavel Nikolaevich MILYUKOV, State economy of in the first quarter of the XVIII century and the refo (...)
  • 55 Ibid.

36Regarding the abolition of the private tax-farming, Milyukov highlighted that the contract, concluded with Carmarthen, was unprofitable and even not feasible, estimated for a wider consumption54. As an argument, he cited some results of the tobacco sales by Ratusha in Moscow and other cities [not specified which ones]: 6.347 rubles in 1705, 21.146 in 1706, 9.015 in 1707, 10.964 in 1708, and 9.971 rubles in 170955.

  • 56 TROITSKIY, The financial policy..., p. 212; MILYUKOV, State economy, Annexes, pp.70-140.

37The sales of tobacco and the collection of taxes should also be examined in the context of the formation of expenditure and income items of the Russian state. Although the first official budget was composed by Senat in 172456, from the beginning of the 1700s, the governing bodies registered the incomes and the expenditures (table 4).

38As the table 4 displays, the income of the country was compounded by the income of the previous year, by the okladnoy (based) income and neokladnoy one, consisted of the recovering of the taxes, including the duties of tobacco. One should note that during the indicated period the revenue part of the budget gradually reduced from the 6.7 million rubles to 3.4 million. The okladnoy income maintained stable, amounted 1.5 million rubles roughly in absolute terms, whilst the numbers of the neokladnoy income diminished from 2.9 million rubles in 1703 to 0.6 million in 1708.

Table 4 - Distribution of income and expenditure by rubrics, 1701-1708, rubles

Table 4 - Distribution of income and expenditure by rubrics, 1701-1708, rubles

Source: MILYUKOV, State economy, Annexes, pp.70-140. *In 1701-1705 the breakdown of the recovered taxed was not detailed; the detailed information about the tobacco income appeared in 1706-1708. Proper elaboration.

39According to Milyukov's data, (table 4), from 1701 to 1705 the proper tobacco income was not distinguished within other commodities' taxes of neokladnoy oklad, such as bread, salt, butter, ham, stamped paper, etc. In the period from 1702 to 1705, the share of those taxes within the neokladnoy oklad increased from 8,91% to 57,7%. Since 1706, the implementation of the state monopoly on tobacco, the proper tobacco income was registered: 21.221 rubles in 1706, 55.469 rubles in 1707, and 21.171 rubles in 1708, corresponding to the 2,11%, 6,84%, and 3,51% respectively.

  • 57 MILYUKOV, State economy..., p. 219

40Regard to the outcomes, the military expenditures represented the main items, overpassing 3.2 million rubles in 1705 or 96% (table 4). The reduction of the taxes recovered and the increase of the military’s expenses were, perhaps, the decisive factors of the enlarging of the list of the state monopoly on new goods, such as tobacco, oil tar, chalk, fish oil and lard, joining them to the traditional monopoly sales commodities, like potash, rhubarb, and glue57.

  • 58 Complete Collection of Laws of the Russian Empire. Law 3043 «About the private tax-farming»/Origina (...)
  • 59 Complete Collection of Laws of the Russian Empire. Law 4757 «About a duty-free carriage and sale of (...)

41The state monopoly of the tobacco sales lasted in Russia until the 10th of October 1716, when the private tax-farming was offered again58. Chulkov pointed out that in that case, «probably, nobody wished to take charge of the sales, as nothing was registered in the laws till 1727, except some orders concerning certain territories». Thus, since August 4th of 1725 to November 9th of 1736 a «duty-free» sale of tobacco, wine and other goods was allowed in Baku, Derbend and the Fortress of the Holy Cross for the «benefits of the army»59. It should be noted that those cities and the fortress joined the Russian Empire since the Persian expedition, headed by the Peter the Great in 1722-1723. Nevertheless, the Treaty of Ganja, signed between Safavid Iran and the Russian Empire in 1735, obliged Russia to give back to Persia the territories, which were ultimately returned to Russia at the beginning of the 19th century.

  • 60 RGADA, fond 248, opis 15, book 885, pp.43.
  • 61 CHULKOV, The History of the legislation…, pp.40-42.
  • 62 CHULKOV, The History of the legislation..., pp. 37-39.
  • 63 Andrey V. MALININ, Tobacco History of Russia, Moscow, Russian tobacco, 2006, pp.64-65/Original: Анд (...)
  • 64 CHULKOV, The History of the legislation..., pp. 41-42.

42Since Peter the Great, the government not only respected all the rights, related to the domestic cultivation and distribution of the tobacco in Malorossiya, but encouraged the development of the tobacco industry, establishing the first tobacco manufactures, and stimulating the usage of the foreign seeds for better kind of the plant. Therefore, in 171860 the manufacture of tobacco was settled in the town of Akhtyrka, the centre of Slobozhanshchina (modern Ukraine), thus the Ukrainian climate and soils were considered similar to the Virginia and Maryland ones61. According to the sources, the quality of that tobacco was better than of the Malorossiya's tobacco62. The clerks of Kamer-Collegiya and Manufactur-Collegiya cherished high hopes for the development of national tobacco industry, nourishing the ideas that Russia could provide itself with tobacco, taking into consideration the traditional crop growing. Unfortunately, the Akhtyrka manufacture was unprofitable, due to the overhead costs, related to its remoteness and unsatisfactory condition of the road which joined Akhtyrka to Saint Petersburg. Those factors made the Akhtyka's tobacco more expensive than both the foreign imported tobacco, as well as the domestic Ukrainian one63. In 1727, it was ordered to distribute the seeds to the «interested people», to sell the proper building, and to give away the tools free of charge, for «not knowing the price»64.

  • 65 Complete Collection of Laws of the Russian Empire. Law 5164 «About free sale of tobacco»/Original: (...)

43Since the 10th of October 1727 the trade of tobacco was proclaimed free65 (table 5):

We, the Imperial Majesty, mercifully to our loyal subjects, commanded, by the report of Our Established Commissariat of Commerce, to open the tobacco auction to free trade with payment of duties, so that the merchants from the former service at the tobacco sale would not only be free, but that tobacco trade would be used; and the state sale and tobacco private tax-farming to get aside, and henceforth not to be and under any pretext and fictions not to be incriminated. That's for the sake of all our loyal subjects must act according to the strength of this decree.

  • 66 TROITSKIY, The financial policy of the Russian absolutism..., p.163.

44Troitskiy underlined, that the main reason of the governmental decision on the tobacco state monopoly´s abolition, together with the salt, furs, and other commodities, was related to the increased expenses of the state, the implementation in 1724 of the individual direct taxes, recovered per capita in monetary units, which led to the «tension of the payment forces», mostly of the peasants and other social estates66. Table 6 shows a state income of Russia from 1724 to 1759, since the Senate composed a central table of state revenues and expenditures.

Table 5 - Duties on tobacco in Russian Empire since October 10, 1727

  • 67 Kartuz(niy) tobacco – tobacco sold by kartuz (sort of cap, clan cap); tobacco of small and fibrous (...)

Tobacco origin

Direction

Duty

Explication monetary, weight, and length unit

Equivalent kopeks/kg

Chercassian

Russian and Siberian cities

1 denga/pound or

20 kopeks/pood recovered in Malorossiya

Denga=1/2kopeks

Pound=0,40953 kg

Pood=16,3804964 kg

0,82 kopeks/kg

1,22 kopeks/kg

Chercassian

Siberia and Astrakhan

1 denga/pound or

20 kopeks/pood added again

Denga, Pound,

Pood (see above)

Chercassian

No additional duty to:

Liflyandia (currently Latvia), Estlyandia (currently Estonia), Finland; via Astrakhan to Persia, via Siberia to Mongolia and Kalmyk land

Kartuz67 and spiral

Everywhere,

No additional duty, encouraging tobacco’s elaboration

Source: Complete Collection of Laws of the Russian Empire. Law 5164. Proper elaboration.

45According to the data, in 1724, the share of the direct taxes accounted for 55,36% of all the taxes, whilst the part of the indirect taxes constituted 32,65%. Since the beginning of 1750s, the part of the direct taxes reduced to 46,84%, whereas the indirect duties, recovered from wine, salt and other commodities increased to 42,37% in 1751 and to 50,50% in 1758 respectively (table 6).

46Unrestricted tobacco sales, lasted from 1727 to 1749, led to the sharp reduction of income of the treasury (graph 3). After the abolition of the tobacco monopoly, the income of the tobacco sales dropped significantly: in 1728 it counted at 16.722 rubles, and in 1734 3.152 rubles (graph 3).

  • 68 TROITSKIY, The financial policy…, pp. 174-175.

47The Senate stated in 1746 that the shortfall of the exempt tobacco sales in the period of 1728-1735 equaled to 285.994 rubles, and in the early period of 1724-1746 it amounted to 631.401 rubles, thus in the course of the state monopoly the tobacco income to the treasury fluctuated from 22.405-33.000 rubles a year68.

48

Table 6 - State income in Russia, 1724-1769

Table 6 - State income in Russia, 1724-1769

Source: TROITSKIY, The financial policy of the Russian absolutism..., p.214. Proper elaboration.

49In order to increase the state indirect revenues, the government returned once again to the idea of the private tax-farming of tobacco. Furthermore, the period from 1749 to 1762 was commemorated with the private tobacco tax-farming. Table 5 displays that withing the indirect state-farming taxes in 1749 and in 1751 other commodities (including tobacco) were estimated in 150 thousand rubles, making 1.52% in 1749 and 1.31% of all the taxes respectively; in 1758, the amount was 130 thousand rubles or 0.86% of all taxes.

Graph 3 - Tobacco income, 1724-1735, rubles

Graph 3 - Tobacco income, 1724-1735, rubles

Source: RGADA, fond 248, opis 15, book 863, number 48, pp.782-783.

  • 69 Complete Collection of Laws of the Russian Empire. Law 9543 «On the conditions concluded with the M (...)

50The sources kept three names of the tobacco tax-farmers of the second half of the 18th century. Firstly, the Moscow merchant Kozma Matveev, was granted the right of tobacco sales since the 1st of January 1749, for 4 years, paying annually 42.891 rubles 61/4 kopeks to the treasury69. The conditions of the tax-farming were as follows:

  1. To declare the carrying of the Chercassain tobacco from Malorossiya through the cities Bryansk, Kursk and Sevsk, and to sell tobacco in the whole territory of Velkorossiya and Siberia without tax paying.

    • 70 The military-territorial Cossack formations of the Russian Empire, located on the territory of Slob (...)

    To sell the Chercassian tobacco in Malorossiya, Sloboda Cossaks regiments (Slobodskiye kozach'i polki)70, and newly conquered places as Liflyandia, Estlyandia, Viborg, Narva, and other Ostsee lands according the tariffs of those countries.

    • 71 In 1732, the tariff for «Virginia Canaster» was 13 kopeks/pound, (0.4095 kg) or 31,743 kopeks/kg, a (...)

    To pay taxes of the imported and exported tobacco in accordance with the tariffs and orders71.

  2. Not to sell the tobacco to yasachniye (who payed yasak) people of Siberia, as well as not to trade with the Chinese tobacco shar.

  3. Not to allow to the people from Malorossiya to sell their tobacco.

  • 72 Complete Collection of Laws of the Russian Empire. Law 10078 «On the return of the tobacco tax-farm (...)

51In 1753, finishing the contract with Kozma Matveev, the tobacco tax-farming privileges were transferred to Leontiy Gorbilev, a merchant from Saint Petersburg´s for 6 years, conditioned to pay annually 63.662 rubles72. The clauses were similar to the Matveev´s ones, or even amplified, as they permitted the trade of tobacco in Siberia and the commercialisation of shar.

  • 73 Pasitska argues, that in 1723 more than 1.5 million kg of tobacco was harvested from 83 «hundreds» (...)
  • 74 MALININ, Tobacco History of Russia..., pp. 71-72.
  • 75 PRICE, «The tobacco Adventure...», p.94.
  • 76 TROITSKIY, The financial policy..., p.175;

52Lastly, from 1759 the tobacco tax recovery was reassigned to the count Shuvalov, for the period of 20 years, with the annual payment of 70.000 rubles to the treasury. The concentration of the tobacco trade in one hand led to abuse in the establishment of wholesale and retail prices. The monopoly also pressed the domestic Ukrainian crop farming, leaving it unprofitable. Before 1762 the total harvest of the domestic tobacco reduced to 75.000 poods a year (1.228.537 kg)73, and the deficit of the smoking products was covered by the imported tobacco74. The count Shuvalov, in search of a new income item, and «cementing the Franco-Russian alliance», by increased commercial exchange, signed an agreement of supplying of 112.000 lbs (50.802 kgs) of Ukrainian tobacco to France. Nevertheless, the tobacco from Russian Empire did not match the the foreigh tastes´ expectations, and the contract was over75. Finally, due to the numerous misapplications of the count Shuvalov, after his death the state monopoly on the tobacco sales was definitely abolished, on the 31st of July 176276.

Post-monopolistic era of the russian tobacco, 1762-1898

  • 77 Complete Collection of Laws of the Russian Empire. Law 11630, §20.
  • 78 Complete Collection of Laws of the Russian Empire. Law 11968 «On the imposition of a duty on the ex (...)
  • 79 Ibid.
  • 80 Complete Collection of Laws of the Russian Empire. Law 13860 «On the imposition of duty on the impo (...)

53From 1762 to 1838, the tobacco industry was freed from all the settings of the monopoly, and its commerce became available for anyone interested in that business, conditioned on paying the tariff of 20 kopeks for pood (1.2209 kopeks/kg) for the import-export transactions77; shar tobacco was allowed to import for 10 kopeks for pound (24,42 kopeks/kg)78. In the future, the government increased tariffs on imported tobacco of high quality, protecting that manner the development of the national tobacco industry. Thus, in 1767, the rates for the imported English cut tobacco were raised to 33 kopeks/pound or 80,586 kopeks/kg, and 1 ruble 56 ½ kopeks/pood for rolled and leaf tobacco (9,554 kopeks/kg)79. In 1772, the tariff for imported rolled Brazilian tobacco was approved, recognized as the same class as rolled Dutch tobacco: 1 ruble 56 ½ kopeks/pood or 9.554 kopeks/kg80.

  • 81 Complete Collection of Laws of the Russian Empire. Law 11777/Original: «О сеянии и размножении таба (...)
  • 82 Amersfoort- city of the province of Utrecht in central Netherlands, one of the places of Dutch toba (...)
  • 83 Complete Collection of Laws of the Russian Empire. Law 5553 «/Original: «О назначении премий от одн (...)

54Moreover, the Russian government combined actively the protectionism on the foreign trade regarding tobacco with the stimulation of the domestic crop farming and manufacturing. On the 14th of March 1763 Catherine the Great edited the manifesto «About sowing and reproduction of tobacco in Malorossiya and Velikorossiya´s cities and about the sale of tobacco inside and outside of the state»81. The proposal encouraged the development of the tobacco plantations and the cultivation of five sorts of tobacco: bakun and tytyun, (cheap kinds of tobacco, destined for the consumption of the low classes); Virginian, Maryland and Amersfoort82 for the «foreign commerce». It should be outlined that in the future, in 1832, the government would even grant the awards amounted from one to two thousand rubles for those of the tobacco plantations owners, who achived the quality of tobacco «equal to the real Virginia one» from the American seeds83.

  • 84 PRICE, «The tobacco Adventure...”, p.95.
  • 85 Ibid.

55The adopted financial and economic measures conducted to the enlargement of the Russian tobacco exportation. Price affirmed that «Russia by the third quarter of the 18th century was a considerable net exporter of tobacco by volume», taking the advantage of the American Revolution and increasing its exports to the Dutch and French markets84. Graph 4 shows some data of the Saint Petersburg's port. Thus, in 1760-1761 the average amount of tobacco exports reached 937.296 pounds, decreasing its volume until 103.136 in the late 1760s, being, notwithstanding, the whole number of tobacco exports of 1.67 million pounds. For the comparison, in 1769, 145.000 pounds of tobacco were imported by Russia from London's port (graph 2). Even though Russian tobacco export overweighed its import, the trade balance of tobacco was negative: in 1768 the Russian tobacco exports generated 21.000 rubles, while the tobacco imports were estimated in 108.000 rubles85.

Graph 4 - Russian tobacco export from Saint Petersburg, 1760-1773, lbs (English)

Source: PRICE, «The Tobacco Adventure...», p.95. Proper elaboration.

  • 86 E.I. RAGOZIN, The history of tobacco and its tax system, St. Petersburg, 1871, c.62.
  • 87 Complete Collection of Laws of the Russian Empire. Law 14129 «On the non-imposition of duties at th (...)
  • 88 Complete Collection of Laws of the Russian Empire. Law 14737 «On the levying of three kopecks from (...)
  • 89 Complete Collection of Laws of the Russian Empire. Law 30070 «On the admission to Russia of tobacco (...)

56Over the next 76 years, the tobacco industry in the Russian Empire suffered few regulations86. In 1774 a resolution of the duty-free permission of tobacco export through the port of Okhots was adopted, taking into consideration the petition of the Velikiy Ustyug´s merchant Vasiliy Shilov87. In 1778, the duties on tobacco exports were reexamined, fixing 3 kopeks per pood (0.1831446 kopeks/kg) for the «ordinary» sorts of tobacco, and duty-free export for the crop cultivated from American (Virginia and Amersfoorts) seeds. That tax was obligatory for levying in all the ports of the Empire: in Novorossiysk, Azov, Astrakhan, Orenburg and Siberian gubernias88. Two laws concerning tobacco at the beginning of the 19th century regulated the tobacco in the newly joined territories: the established duties on the imported tobacco from the Kingdom of Poland and the suspension of the tax-farming in Georgia89.

  • 90 Complete Collection of Laws of the Russian Empire. Law 11108 «1838. The 31st of March.Collection 2, (...)

57Finally, the most modern form of the tobacco taxation-the imposition of excise was introduced under the Nikolay I rule in 183890:

With increasing expenses necessary for the gradual completion of so many parts of the state’s improvement, paying attention to the sources of reinforcement of the state treasury, we are sure that among the diverse industries of manufacture production, hitherto free from any domestic tax, the preparation of tobacco as an object pertaining to the actual requirements of luxury, can, without any constraint, be imposed a moderate excise.

58The main paragraphs were as following:

  1. Prepared tobacco of all varieties, both imported and domestically produced from Russian or foreign tobacco leaves, is subject to payment of excise duty, by means of parcels (stickers attached) collected.

  2. With the prepared tobacco everyone understands the treatment of the leaves or stems by different artificial methods. The tobacco grated, or chopped, from natural leaves or stems imported from abroad, or of Russian work, is also counted as elaborated.

  3. The tobacco sales from unprepared leaves, or stems, is prohibited from houses, apartments, barracks and other places that do not have the right to do so. 4. Foreign tobacco, imported, grated and crushed… etc., as well as leaves and stems, can be sold in bulk to one merchant of 1 and 2 guilds, for wholesale sale; and leaves and stems, for preparation, or retail sale, in one tobacco factory.

    • 91 Ibid.

    The cultivation of tobacco in Russia was not subject to any form or restriction91.

  • 92 Complete Collection of Laws of the Russian Empire. Laws 22007 (1848), 37196 (1861), 49702 (1871), 5 (...)
  • 93 Ibid. Laws 34080 (1859), 46422 (1868), 1201, 50924, 51436 (1872), 1900 (1883), 3711(1886).

59Furthermore, the tobacco excise was modified in 1848, 1861, 1871, 1887, and in 190092. Additionally, the legislation regulated the norms of transport and trade of tobacco in all the parts of the Russian Empire: Principality of Finaland, Kingdom of Poland, Transcaucasian, and the Siberian regions93.

  • 94 RAGOZIN, The history of tobacco, pp. 72-74.
  • 95 PASITSKA, «The tobacco monopoly...», p. 33.

60The liberalization of tobacco market and cultivation, as well as the foundation of the tobacco manufactures, led to the significant volumes of its export, outlining two picks: 5 thousand tons in 1857 and 4.5 thousand tons in 1865, wheras the tobacco imports fluctuated around 3 thousand tons (graph 5). Moreover, in 1868, there were 115.889 tobacco planters all over the Empire, which total harvest reached 2.511.466 poods (41 thousand tons) of tobacco, valued in 3.506.523 rubles; 348 manufacturers of the Russin Empire elaborated 684.156 poods (11.2 thousand tons) of tobacco yearly94. According to Pasitska, in 1913, the tobacco industry in the Russian Empire produced 2.55% of the state revenues, and in 1922 the duty was raised to 7.7%95.

Graph 5 - Import and export of Russian tobacco, 1851-1869

Graph 5 - Import and export of Russian tobacco, 1851-1869

Sourse: RAGOZIN, The history of tobacco, pp. 71-72. Proper elaboration.

Conclusions

61This article examined the main stages of the tobacco's legislation in the Russian Empire from the early 17th to the late 19th century. The first period was related to the banning of tobacco consumption, a consequence of the Russian Orthodox tradition, distinguishing the Russians from the foreigners. With Peter the Great, the prohibition of tobacco was replaced in 1697, pursuing two objectives: the legalization of tobacco, as it «drinking» was expanded, especially on the periphery of the country, and its turning into a taxable commodity, necessary for the replenishment of the treasury for the formation of the regular army and navy.

62From 1698 to 1705 the tax-farming of tobacco was granted to Marquees Carmarthen, as the continuity of the Russian-British trade. One of the causes of the agreement's cancellation was the delayed supplies from the British part, and, from the Russian part, the competitiveness of the usage of a cheaper domestic tobacco, cultivated in Malorossiya, as well as the penetration of the Chinese tobacco shar to the Siberian territory.

63The period of 1705-1716 was characterized by the state tax-farming of tobacco, followed by the offering of the private tobacco tax-collection until 1727. Since 1727 to 1749, the sales of tobacco were free of monopoly settings, which affected negatively to the gathering of indirect taxes by the treasury. In 1749, the government introduced again the private tobacco tax-farming, which lasted until 1762. Furthermore, the state encouragement of the free tobacco trade, the domestic cultivation and the manufacturer's establishment made the Russian Empire a tobacco exporting country. In 1838, the excise duty of tobacco was introduced, being a modern measure of the fiscal policy of the Russian state.

64A brief overview of the tobacco monopoly in the Russain Empire revealed the change of the monopoly model to the free sale of tobacco. Some quantitative information sheds light on the efficiency of the private tobacco tax-farming in Russia in the short term, betting, however, for the free tobacco market in the long term, via the encouragement of the domestic cultivation and protection of the national tobacco industry through high duties on the imported tobacco.

65The study also exposed a large field of investigation. The statistics from the seaports (Archangelsk, Saint Petersburg, Riga, and Tallinn) of the «foreign» tobacco imports, apart from the British one, as well as the exports of the domestically cultivated tobacco are required. The additional data about the tobacco sales and tax collection are essential for the period of the state monopoly 1705-1716, and the further period of 1717-1727. A more detailed research about the tobacco manufactured in Akhtyr ought to be realized. The quantitative study about the domestic crop farming in Ukrania is highly demanded, as it seems to be a core factor of the tobacco monopoly in Russia. The research about the Chinese tobacco shar in Siberia represents another pattern, which characterized the Russian model of the tobacco monopoly. Finally, the measurement of the share of tobacco taxes among the indirect duties is highly desirable for its comparison with other European countries.

Annexes

Annex 1 - List of the technical words

English transcription

Russian original transcription

Meaning

Collegiya (collegium)

Коллегия

Government department in Imperial Russia, established in 1717 by Peter the Great, instead of ancient Prikaz. In 1718, 9 collegiums were established and another 7 collegiums were introduced from 1720 to 1763.

Kamer-Collegiya

Камер-Коллегия

The Board of Treasury fees, which managed the state revenues: the appointment of persons in charge of collecting state revenues, the establishment and cancellation of taxes, the observance of equality between taxes depending on the level of income.

Prikaz, Prikaznaya Izba

Приказ, Приказная Изба

Orders - bodies of central government in the Russian state, in charge of a special kind of state affairs or separate areas of the country in the 16th-early 18th century.

Pood

Пуд

Equal to 16.3804964 kg; units of weight of the Imperial Russian weight measurement system, abolished in 1918.

Ratusha

Ратуша

Adopted via Polish ratusz, originally from German rathaus. The city or township administration and self-government, originally the merchant's government, later the municipal one, as well as the name of the building where this body sits.

Revizion - Collegiya

Ревизион Коллегия

Central state institution of the Russian Empire, formed in 1719, that carried out control and accounting functions in relation to the state finances of Russia. It was abolished in 1788 as a result of the reform of state administration conducted by Catherine II.

Shtats-Kontora

Штатс-Контора

The state office, managed all the public expenditures of the country, such as the court, the army, the navy, the administration, etc.

Sobornoye Ulozheniye (SU)

Соборное Уложение

SU summarized the main trends in the development of Russian law of the 15th -17th centuries. It fixed new features and institutional characteristics of the new era of Russian absolutism.

Tselovalnik

Целовальник

Literally-kisser; officials in the Russian state, elected in the towns and in the countryside for the execution of judicial, financial and police duties. The elected person swore honestly to perform his duties and in confirmation of the oath kissed the Holy Cross, where the name comes from.

Yasak

Ясак

Natural tax, paid by the indigenous peoples of Siberia and the Northern parts of the 15th–early 20th centuries Russia, recovered mainly in furs. Yasak was brought into the treasury by sables, foxes, beavers, martens and other furs, and sometimes by cattle. All these furs (soft junk) constituted an important source of income for the treasury and the strong export commodities.

Notes

1 The Institutional Economics or the Law and Economics includes institutions, transactional costs, property rights, possibilities of transactions, the profitability and feasibility of economic activity, being the History, generally, a story of the institutional evolution. See: Oscar BERGASA PERDOMO, «Economía y marco institucional», en Santiago de LUXÁN MELÉNDEZ (dir.), Economía y Marco Institucional (siglos XVI-XX), Las Palmas de Gran Canaria, Mapfre Guanarteme, 2014, pp.19-35.

2 Santiago de LUXÁN MELÉNDEZ (dir.), Política y hacienda del Tabaco en los Imperios Ibéricos (siglos XVII-XIX), Madrid, Centro de estudios políticos y constitucionales, 2014;

Santiago de LUXÁN MELÉNDEZ, João de FIGUEIRÔA-RÊGO & Vicent SANZ ROZALÉN (eds.). Tabaco e escravos nos impérios ibéricos, Centro de História d’Aquém e d’Além Mar, Lisboa, 2015;

Joel BEST, «Economic interests and the Vindication of Deviance: Tobacco in Seventeenth Century Europe», The Sociological Quartely, Vol.20, No.2, 1979, pp. 171-182.

3 Evgueniy Ivanovich RAGOZIN, The history of tobacco and its tax system, Saint Petersburg, 1871, pp.1-19. /Original: Евгений Иванович РАГОЗИН, История табака и системы налога на него, Сан- Петербург, 1871, cc.1-19.

4 Sergey Martinovich TROITSKIY, Financial policy of Russian absolutism, Moscow, Nauka, 1966/Original: Сергей Мартинович ТРОИЦКИЙ, Финансовая политика руcского абсолютизма в XVIII в., Москва, Наука, 1966.

5 Pavel Nikolaevich MILYUKOV, State economy of Russia in the first quarter of the XVIII century and the reform of Peter the Great, Saint Petersburg, Typography of V.С. Balashev, 1892/Original: Павел Николаевич МИЛЮКОВ, Государственное хозяйство России в первой четверти XVIII столетия и реформа Петра Великого, Сан- Петербург, Типография В.С. Балашева, 1892.

6 Nikolay Mikhailovich KARAMZIN, «The first conquest of Siberia. Years 1581-1584», in History of Russian State, Tom 9, Chapter 6, Saint Petersburg, Typography of P. Grech, 1818-1829/Original: Николай Михайлович КАРАМЗИН, «Первое завоевание Сибири. Годы 1581-1584» в История Государства Российского, Том 9, Глава 6, Сан- Петербург, Типография П. Греча, 1818-1829;

V.I. SERGEEV, «On the question of the march to Siberia of Ermak's squads», in Questions of History, № 1, 1959, pp. 118-129/Origin-al: В. И. СЕРГЕЕВ, «К вопросу о походе в Сибирь дружины Ермака», в Вопросы истории, № 1, 1959, cc. 118-129;

Vadim Anatolievich TURAEV, «Walking for "meeting of the Sun" in context of problems of joining the Far East to Russia (XVII–XVIII cc.)», in History of the Far East of Russia, Bulletin of the Far East District of the Russian Academy of Sciences, № 1, 2013, pp.37-47/Original: Вадим Анатольевич ТУРАЕВ, «Хождениевстречь солнцув контексте проблем присоединения Дальнего Востока к Российскому государству (ХVII–ХVIII вв.)», в История Дальнего Востока России Вестник ДВО РАН, № 1, 2013, cc. 37-47.

Peter PERDUE, «Military Mobilization in Seventeenth and Eighteenth Century China, Russia, and Mongolia», Modern Asia Studies, Vol. 30, num.4, 1996, pp. 757-793.

7 Peter the Great, years of life from 1672 to 1725, Tsar of all Russia from 1682 to 1721, titled as Emperor and Autocrat of All the Russians from 1721 to 1725.

8 Modest I. BOGDANOVICH, Russian army in the age of the Empress Catherine II, Saint Petersburg: Printing office of the Department of inheritance, 1873/Original: М. БОГДАНОВИЧ, Русская армия в век императрицы Екатерины II, Сан- Петербург, 1873.

9 Catherine the Great, years of life from 1729 to 1796, regiment from 1762 to 1796.

10 B.V. NOSOV, Poland and Europe in the 18th century: international and domestic factors of the partitions of Poland, Moscow, Institute of Slavic studies of the Russian Academy of Science, 1999/Original: Б. НОСОВ, Польша и Европа в XVIII веке: Международные и внутренние факторы разделов Речи Посполитой, Москва, Институт славяноведения РАН, 1999.

11 Claus-M. NASKE, Herman E. SLOTNICK, Alaska: A History of the 49th State, 1994, University of Oklahoma Press.

12 Alexander I, years of life from 1777 to 1825, rule from 1801 to 1825. After the Patriotic War of 1812 agains Napoleon, Alexander I headed from 1813 to 1814 the anti-French coalition of European powers, being one of the leaders of the Vienna Congress of 1814-1815 and the organizers of the Holy Alliance.

13 Nicolay I, years of life from 1796 to 1855, rule from 1825 to 1855.

14 William C. FULLER, Strategy and power in Russia, 1600-1914, New York, the Free Press, 1998.

15 Alexander the Liberator, years of life from 1818 to 1881, rule from 1855 to 1881; see also: Alexander POLUNOV, Thomas OWEN and Larissa ZAKHAROVA, Russia in the Nineteenth century: autocracy, reform, and social change, 1814-1914, London and New York, Routledge, 2005.

16 Byron TZOU, China and international Law: the boundary disputes, New York, Praeger Publishers, 1990.

17 Complete Collection of Laws of the Russian Empire/Original: Полное Собрание Законов Российской Империи. http://www.nlr.ru/e-res/law_r/search.php?part=5&regim=3.

18 Vladimir Pavlovich SEDOV, «Illicit tobacco trade in the Novgorodian borderland in the second half of the 17th century», Proceedings of the Karelian Research Center of the Russian Academy of Sciences, № 4, 2012, pp. 85-92/Original: Владимир Павлович СЕДОВ, «Контрабандная торговля табаком в порубежных территориях новгородской земли во второй половине 17 века», Труды Карельского Научного Центра Российской Академии Наук, № 4, 2012, сс. 85-92.

19 See: V.N. KASHIN, Trade and trade capital in the Moscow State, Leningrad, Kubuch, 1925 /Original: В.Н. КАШИН, Торговля и торговый капитал в Московском Государстве, Ленинград, Кубуч;

S.A. NEFEDOV, «First stepts on the way of the modernization of Russia», Questions of History, № 4, 2004, pp.33-52/Original: С.А. НЕФЕДОВ, «Первые шаги на пути модернизации России», Вопросы Истории, № 4, 2004, cc.33-52;

Jonathan I. ISRAEL, Dutch Primacy in World Trade, 1585-1740, Oxford, Clarendon Press, 1989, pp. 46-48.

20 Mattew P. ROMANIELLO, «Muscovy's Extraordinary Ban on Tobacco», In Mattew ROMANIELLO and Tricia STARKS (Ed.), Tobacco in Russian History and Culture. From the Seventeenth Century to the Present, New York, Routledge, 2009, p. 9.

21 Adam OLEARIUS, The Voyages and Travels of the Ambassadors from the Duke of Holstein, to the Great Duke of Muscovy, and the King of Persia: Begun in the Year M.DC.XXXIII and Finish'd in M.DC.XXXIX: Containing a Compleat History of Muscovy, Tartary, Persia, and Other Adjacent Countries: with Several Publick Transactions Reaching Neer the Present Times: in Seven Books, London, Printed for Thomas Dring, 1662, p. 62.

22 M. CHULKOV, The History of the legislation of the tobacco industry in Russia till the Catherine the II, Kazan, The publication of the book seller Ivan Dubrovin, 1855, pp. 2-7/Original: М. ЧУЛКОВ, История законодательства о табачной промышленности в России до Екатерины II, Казань, Издание книгопродавца Ивана Дубровина, 1855.

23 Matthew P. ROMANIELLO, «Through the Filter of Tobacco: The Limits of Global Trade in the Early Modern World», Comparative Studies in Society and History, Vol. 49, No. 4, 2007, pp. 914-937.

24 Nikolas A. CHRISSIDIS, «Sex, drink, and drugs», in Mattew ROMANIELLO and Tricia STARKS (ed.), Tobacco in Russian History and Culture, pp. 26-35.

25 Eva-Maria STOLBERG, «Interracial outposts in Siberia: Nerchinsk, Kiakha, and the Russo-Chinese Trade in the Seventeeth/Eighteenth Centuries», Journal of Early Modern History, 3, 2002, pp.322-336;

Scott LEVI, «India, Russia and the Eghteen-Century Transformation of the Central Asian Caravan Trade», Journal of the Economic and Social History of the Orient, Vol.42, No.4, 1999, pp. 519-548.

26 Andrey V. SHAPOVALOV, Essays in the history and culture of the tobacco usage in Siberia in XVII-first half of the XX century, Novosibirsk, Progress-Service, 2002, pp. 23-34/Original: Андрей В. ШАПОВАЛОВ, Очерки истории и культуры потребления табака в Сибири. XVII -первая половина XIX в., Новосибирск, Прогресс сервис, 2002, cc. 23-34.

27 CHULKOV, The History of the legislation…, pp. 17-20; Erika MONAHAN, «Regulating virtue and vice: controlling commodities in early modern Siberia», in Mattew ROMANIELLO and Tricia STARKS (Ed.), Tobacco in Russian History and Culture, pp. 71-75.

28 Sobornoye Ulozheniye of 1649. Moscow, Publisher of the Moscow University, 1961, pp. 295-301/Original: Соборное Уложение 1649 года, Москва, Издательство Московского университета, 1961, сс. 295-301.

29 Complete Collection of Laws of the Russian Empire. T. I (1649-1675). The reign of the Tsar and Grand Duke Alexei Mikhailovich. Law 9. 01 June 1649. http://www.nlr.ru/e-res/law_r/uk_d.php;

V. N. KASHIN, Trade and trade capital…, pp. 3-11, 245-247.

S. V. KAYDASHEV, «Old English Yard-First English Embassy in Russia», in Russia-Greta Britain, Five centuries of the cultural ties, The Materials of the VIth Petrine Congress, Saint Petersburg, European House, 2015, p.87/Original: С.В. КАЙДАШЕВ, «Старый английский двор-первое посольство Англии в России», в Россия-Великобритания, пять веков культурных связей. Материалы VI петровского конгресса, Санкт-Петербург, Европейский дом, 2015, с. 87;

J. T. KOTILAINE, «Competing Claims: Russian Foreign Trade via Arkhangelsk and the Eastern Baltic Ports in the 17th Century», Kritika: Explorations in Russian and Eurasian History, Volume 4, No. 2, 2003, pp. 279-311.

30 D. I. MISHKO, «To the 300th anniversary of the reunification of Ukraine with Russia. The Pereyaslav Rada of 1654», History Questions, 12, 1953, pp.19-28/Original: Д. И. МЫШКО, «К 300-летию воссоединения Украины с Россией. Переяславская Рада 1654 года», Вопросы истории, № 12, 1953, cc. 19-28.

31 Pereyaslav Agreement, Encyclopedia Britannica, https://www.britannica.com/event/Pereyaslav-Agreement

32 MISHKO, «To the 300th anniversary...», pp. 26-28.

33 CHULKOV, The History of the legislation…, pp. 12-13, 24;

Oksana PASITSKA, «The tobacco monopoly: the world and domestic experience», Eureka: Social and Humanities, № 1, 2017, p.33.

I.V. ZAYTSEV, «Tobaco and smoking in Crimea, 17th-18th centuries», History and Modernity, Num.2, 2011, pp.13-33/Original: И.В. ЗАЙЦЕВ, «Табак и курение в Крыму», История и современность, № 2, сс. 13-33.

34 Originally the union of the Turkic nomadic tribes, the Ustagli, Shamla, Rumlu, Afshar, Zulkadar, Tekeli, Qajar, etc, who spoke Azeri. Later, the Kyzylbashs began to designate all subjects of the Safavid state, regardless of their ethnicity.

35 Tezikis – citizens of Persia. See: Sergey Mikhaylovich SOLOVIEV, The History of Russia from the Ancient Times. Finishing of the reign of Alexey MIhaylovich. 1645-1676. Moscow, Litres Publisher, 2017/Original: Сергей Михайлович СОЛОВЬЕВ, История России с Древнейших времен. Окончание правления Алексея Михайловича. 1645-1676. Москва, Издательство Литрес, 2017.

36 Chercasi – exo-ethnonym in 16th-17th centuries, used among the Russian-speaking population and documents of the Russian kingdom to the inhabitants of the North Caucasus and the Black Sea region, in particular to the ancestors of modern Circassians (Adygs), Russians, Ukrainians, Kumyks and as exonym of Slavic-speaking Cossack Christians of the East Europe and the south-west of Tartaria (Russia) (mainly, Ukrainian) in the Russian state (in particular, in official documents) until the end of the 18thcentury. See: Epigraphic monuments of the North Caucasus, Moscow, Science, 1966, Part.1, p. 196-197, 201-203/Original: Эпиграфические памятники Северного Кавказа, Москва, Наука, 1966. Ч.I, с. 196-197, 201-203.

37 Complete Collection of Laws of the Russian Empire. T. I (1649-1675). Law 299.

38 Complete Collection of Laws of the Russian Empire. T. II (1676-1688). The reign of Duke Ioann and Piotr Alexeevich. Law 1015.

39 Complete Collection of Laws of the Russian Empire. Law 1570 /Original: «О свободном провозе табаку, об отводе в Москве палат, а в городах постоялых дворов для торга табаком, о взимании с онаго пошлины, и об отдаче торга сего на откуп».

40 Kind of tobacco; adopted from German «Knaster» and from Spanish «Canastro», because the expensive sorts of tobacco were sent in the canned baskets. See: Max Vasmer, Russisches etymologisches Wörterbuch, Heidelberg, Universitätsverlag Carl Winte, 1950/Original: Макс ФАСМЕР, Этимологический словарь русского языка, Москва, Прогресс, 1964-1973.

41 Francois CARDARELLI, Encyclopedia of Scientific Units, Weights and Measures. Their SI Equivalences and Origins, USA, Springer, 1997, p. 122.

42 Complete Collection of Laws of the Russian Empire. Law 1570; O.J. FREDERIKSEN, «Virginia Tobacco in Russia under Peter the Great», Slavonic and east European Review. American Series, Vol. 2, num. 1, 1943, pp.40-56.

43 FREDERIKSEN, «Virginia Tobacco...», pp. 42-43.

44 CHULKOV, The History of the legislation..., pp. 29-30; FREDERIKSEN, «Virginia Tobacco...», pp. 40-56; PRICE, «The Tobacco Adventure to Russia...», pp. 1-120.

45 Jacob PRICE, «The Tobacco Adventure to Russia: Enterprise, Politics, and Diplomacy in the Quest for a Northern Market for English Colonial Tobacco, 1676-1722», Transactions of the American Philosophical Society, New Series, Vol.51, No.1, 1961, pp. 26-27.

46 PRICE, «The tobacco Adventure...», p.28.

47 FREDERIKSEN, «Virginia Tobacco...», p.44; CHULKOV, The History of the legislation..., pp. 26-27.

48 Stanley GRAY and V.T. WYCKOFF, «The International Tobacco Trade in the Seventeenth Century», Southern Economic Journal, Vol. 7, num.1, 1940, pp. 9, 21, 24-26; F.J. FISHER, London´s Export Trade in the Early Seventeenth Century, The Economic History Review, New Series, Vol. 3, num. 2, 1950, pp. 151-161.

49 Complete Collection of Laws of the Russian Empire. Law 2002 «About tobacco no-importation to the cities and ports into the inland cities»/Original: «О непривозе табаку на продажу из порубежных городов и портов во внутренние города».

50 CHULKOV, The History of the legislation..., p. 29.

51 FREDERIKSEN, «Virginia Tobacco...», pp. 45-46.

52 Complete Collection of Laws of the Russian Empire. Law 2045 «On the removal of foreigner Charles Goodfellow the tobacco and the establishment of state-owned tobacco sales, following the example of the drinking monopoly»/Original: «О снятии у иностранца Карля Гутфеля наличного табаку и об учреждении казенной табачной продажи, по примеру питейной».

53 The period of 1705-1727 coincided with the change of the governmental bodies. Ratusha, established in 1699 as a central financial institution, was deprived of those functions in 1708-1709. In 1711 the Senate, the Supreme govering body, with its subordinate Kamer-Collegiya, Shtats-Kontora and Revizion-Collegia was formed (annex 1). During the financial reform, e.g. the levying of taxes from the Ukrainian population was directed to the Malorossiyskaya Collegiya. The newly conquered territories of Liflyandia (currently Latvia), Estlyandia (currently Estonia), and Finlandia (Finland) enjoyed a considerable degree of autonomy: in 1719 the 'First economic office' (Pervaya economstvennaya kontora) was established, transformed into Kamer-Kontora of the Liflyandian, Estlyandian and Finlandian issues. Finally, in the beginning of the Kamer-Kollegiya existence, the collection of income from Siberia was separated, and in 1730 the Siberian Prikaze was restored. See: Sergey Martinovich TROITSKIY, The financial policy of the Russian absolutism in the 18th century, Moscow, Nauka, 1966, pp.18-24 /Original: Сергей Мартинович ТРОИЦКИЙ, Финансовая политика руcского абсолютизма в XVIII в., Москва, Наука, 1966, сс.18-24.

54 Pavel Nikolaevich MILYUKOV, State economy of in the first quarter of the XVIII century and the reform of Peter the Great, Saint Petersburg, Edition of V.S. Balashev, 1892, p. 219/Original: Павел Николаевич МИЛЮКОВ, Государственное хозяйство России в первой четверти XVIII столетия и реформа Петра Великого, Санктетербург, Типография В.С. Балашева, 1892, с. 219.

55 Ibid.

56 TROITSKIY, The financial policy..., p. 212; MILYUKOV, State economy, Annexes, pp.70-140.

57 MILYUKOV, State economy..., p. 219

58 Complete Collection of Laws of the Russian Empire. Law 3043 «About the private tax-farming»/Original: «Об отдачи на откуп табачной продажи».

59 Complete Collection of Laws of the Russian Empire. Law 4757 «About a duty-free carriage and sale of wine, tobacco, bread and meat supplies, and the cattle to Derbent, Baku and the Fortress of the Holy Cross»/Original: «О беспошлинном провозе и свободной продаже вина, табаку и всяких хлебных и мясных припасов и скота в Дербент, Баку и Крепость Святого Креста».

60 RGADA, fond 248, opis 15, book 885, pp.43.

61 CHULKOV, The History of the legislation…, pp.40-42.

62 CHULKOV, The History of the legislation..., pp. 37-39.

63 Andrey V. MALININ, Tobacco History of Russia, Moscow, Russian tobacco, 2006, pp.64-65/Original: Андрей В. МАЛИНИН, Табачная история России, Москва, Русский табак, 2006, сс. 64-65.

64 CHULKOV, The History of the legislation..., pp. 41-42.

65 Complete Collection of Laws of the Russian Empire. Law 5164 «About free sale of tobacco»/Original: «О вольной продаже табаку».

66 TROITSKIY, The financial policy of the Russian absolutism..., p.163.

67 Kartuz(niy) tobacco – tobacco sold by kartuz (sort of cap, clan cap); tobacco of small and fibrous chips, prepared for cigarettes. See: EMPEROR ACADEMY OF SCIENCE, SECOND DEPARTMENT, Dictionary of the Russian Language, Saint Petersburg, Edition of the Emperor Academy of Science, 1906-1907, p. 543/Original: ИМПЕРАТОРСКАЯ АКАДЕМИЯ НАУК, ВТОРОЙ ДЕПАРТАМЕНТ, Словарь русского языка, Санкт-Петербург, Типография Императорской Академии Наук,1906-1907, с.543.

68 TROITSKIY, The financial policy…, pp. 174-175.

69 Complete Collection of Laws of the Russian Empire. Law 9543 «On the conditions concluded with the Moscow merchant Matveev and his comrades for the maintenance of tobacco purchase» /Original: «Об условиях, заключенных с Московским купцом Матвеевым и с его товарищами на содержание табачного откупа».

70 The military-territorial Cossack formations of the Russian Empire, located on the territory of Sloboda or Slobozhanshchina, (currently Ukraine) in the 17th-18th centuries. There were five main regiments: Kharkov Slobodskaya Cossack Regiment (Kharkov region, Ukraine), Sumy Sloboda Cossack regiment (Sumy region, Ukraine), Akhtyrsky Sloboda Cossack regiment (Sumy region, Ukraine), Izyumsky Sloboda Cossack regiment (Kharkiv region, Ukraine), Ostrogozhsky Sloboda Cossack Regiment (Voronezh Region, Russia). See: Piotr GOLOVINSKIY, Slobodskiye Kozachi Polki, Saint Petersburg, Edition of N. Tiblen and Company, 1864/Original: Петр ГОЛОВИНСКИЙ, Слободские козачьи полки, Санкт Петербург, Типография Н. Тиблена и Компании, 1864.

71 In 1732, the tariff for «Virginia Canaster» was 13 kopeks/pound, (0.4095 kg) or 31,743 kopeks/kg, a 'patently prohibited rate', according to PRICE; the tariff for rolled and leaf tobacco was 50 kopeks/pood /(16.3804964 kg) or 3,0524 kopeks/kg. Proper calculations based on PRICE, «The Tobacco Adventure...», p.95.

72 Complete Collection of Laws of the Russian Empire. Law 10078 «On the return of the tobacco tax-farming to the Saint Petersburg´s merchant Leontiy Gorbilev» /Original: «Об отдаче табачного сбора на откуп Санкт петербургскому купцу Леонтию Горбылеву».

73 Pasitska argues, that in 1723 more than 1.5 million kg of tobacco was harvested from 83 «hundreds» (1 hundred=0.01 hectare) of Hetmanshchyna (the Hetmanate, Eastern Ukrain). See: PASITSKA, «The tobacco monopoly...», p. 33.

74 MALININ, Tobacco History of Russia..., pp. 71-72.

75 PRICE, «The tobacco Adventure...», p.94.

76 TROITSKIY, The financial policy..., p.175;

Complete Collection of Laws of the Russian Empire. Law 11630 «About various decisions concerning trade», § 20/Original: «О разных постановлениях касательно торговли».

77 Complete Collection of Laws of the Russian Empire. Law 11630, §20.

78 Complete Collection of Laws of the Russian Empire. Law 11968 «On the imposition of a duty on the exported from abroad Chinese tobacco shar with each pound of 10 kopecks»/Original: «О наложении пошлины на вывозимый из-за границы Китайской табак шар с каждаго фунта по 10 копеек».

79 Ibid.

80 Complete Collection of Laws of the Russian Empire. Law 13860 «On the imposition of duty on the imported Portugal's Brazilian rolled tobacco, with each pood of 1 ruble 56 kopecks»/Original: « О взимании пошлины с привозимаго в Россию из Португалии Бразильскаго рульнаго табаку по 1 рублю 56 копеек с пуда».

81 Complete Collection of Laws of the Russian Empire. Law 11777/Original: «О сеянии и размножении табаку в Малороссии и великороссийских городах и о продаже оного внутри и вне государства. С приложением Высочайше утвержденного проекта по сему предмету и данных вследствие того именных указов Сенату, Малороссийскому Гетману Графу Разумовскому и Действительному Царскому Советнику Теплову».

82 Amersfoort- city of the province of Utrecht in central Netherlands, one of the places of Dutch tobacco processing.

83 Complete Collection of Laws of the Russian Empire. Law 5553 «/Original: «О назначении премий от одной до двух тысяч рублей тем из хозяев табачных плантаций, кои разведут от семян Американскаго табаку не менее одной десятины табаку, который равнялся бы с настоящим Виргинским».

84 PRICE, «The tobacco Adventure...”, p.95.

85 Ibid.

86 E.I. RAGOZIN, The history of tobacco and its tax system, St. Petersburg, 1871, c.62.

87 Complete Collection of Laws of the Russian Empire. Law 14129 «On the non-imposition of duties at the port of Okhotsk from goods loaded on a particular ship; on permission to export from port to industrials Russian tobacco is duty-free, and on levying duties on goods exported from newly-discovered islands, at the Siberian tariff”/Original: «О невзимании пошлин при Охотском порте с погружаемых на партикулярныя суда товаров; о позволении вывозить от онаго порта промышленикам Российский табак безпошлинно, и о взимании пошлин с товаров, вывозимых с новонайденных островов, по Сибирскому тарифу».

88 Complete Collection of Laws of the Russian Empire. Law 14737 «On the levying of three kopecks from poods when issuing overseas for simple tobacco, and the release of tobacco, diluted from American seeds, without duties. - With the addition of the Highest approved in the 14th day of April, instructions for tobacco passers/Original «О взимании при выпуске за границу простаго табаку пошлины по три копейки с пуда, и о выпуске табаку разведеннаго от семян Американских, без пошлин. — С присовокуплением Высочайше утвержденнаго в 14 день Апреля наставления для табачных браковщиков».

Ibid. Law 14745 «On the extension of the collection of a three kopeks duty from pood tobacco to the ports of the whole State»/Original: «О распространении сбора трех-копеечной пошлины с пуда табаку на порты всего Государства».

89 Complete Collection of Laws of the Russian Empire. Law 30070 «On the admission to Russia of tobacco and porter of the product of the Kingdom of Poland, with payment of a prescribed fee”/Original: «О пропуске в Россию табаку и портеру произведения Царства Польскаго, с платежем назначенной пошлины».

Ibid. Law 30120 «On the suspensión of the tax-farming in Georgia”/Original: «Об уничтожении табачнаго откупа в Грузии».

90 Complete Collection of Laws of the Russian Empire. Law 11108 «1838. The 31st of March.Collection 2, Tom 13. The Highest approved statement on excise for prepared tobacco. The nominal decree given to the Senate”/Original: «1838.-Марта 31. Собрание 2, Том 13. Высочайше утвержденное положение об акцизе с приготовленнаго табаку. Именный указ, данный Сенату».

91 Ibid.

92 Complete Collection of Laws of the Russian Empire. Laws 22007 (1848), 37196 (1861), 49702 (1871), 52189 (1873), 4488 (1887), 19153 (1900).

93 Ibid. Laws 34080 (1859), 46422 (1868), 1201, 50924, 51436 (1872), 1900 (1883), 3711(1886).

94 RAGOZIN, The history of tobacco, pp. 72-74.

95 PASITSKA, «The tobacco monopoly...», p. 33.

Table des illustrations

Titre Figure 1 - Russian territorial expansion in the 16th-19th centuries
Crédits Source: Encyclopedia Britannica. https://www.britannica.com/​place/​Russia/​Romanov-Muscovy.
URL http://books.openedition.org/cidehus/docannexe/image/6249/img-1.png
Fichier image/png, 992k
Titre Graph 1 - Exports of English Tobacco to the North-Eastern countries, 1697-1775, lbs (English)
Crédits Source: PRICE, «The Tobacco Adventure…», pp.101-102, 113. Proper elaboration.
URL http://books.openedition.org/cidehus/docannexe/image/6249/img-2.png
Fichier image/png, 9,1k
Titre Graph 2 - The percentage of the tobacco exports of the North-Eastern countries among all the states, 1697-1775
Crédits Source: PRICE, «The Tobacco Adventure…», pp.101-102, 113. Proper elaboration.
URL http://books.openedition.org/cidehus/docannexe/image/6249/img-3.png
Fichier image/png, 11k
Titre Table 4 - Distribution of income and expenditure by rubrics, 1701-1708, rubles
Crédits Source: MILYUKOV, State economy, Annexes, pp.70-140. *In 1701-1705 the breakdown of the recovered taxed was not detailed; the detailed information about the tobacco income appeared in 1706-1708. Proper elaboration.
URL http://books.openedition.org/cidehus/docannexe/image/6249/img-4.png
Fichier image/png, 138k
Titre Table 6 - State income in Russia, 1724-1769
Crédits Source: TROITSKIY, The financial policy of the Russian absolutism..., p.214. Proper elaboration.
URL http://books.openedition.org/cidehus/docannexe/image/6249/img-5.png
Fichier image/png, 118k
Titre Graph 3 - Tobacco income, 1724-1735, rubles
Crédits Source: RGADA, fond 248, opis 15, book 863, number 48, pp.782-783.
URL http://books.openedition.org/cidehus/docannexe/image/6249/img-6.png
Fichier image/png, 6,5k
Crédits Source: PRICE, «The Tobacco Adventure...», p.95. Proper elaboration.
URL http://books.openedition.org/cidehus/docannexe/image/6249/img-7.png
Fichier image/png, 5,8k
Titre Graph 5 - Import and export of Russian tobacco, 1851-1869
Crédits Sourse: RAGOZIN, The history of tobacco, pp. 71-72. Proper elaboration.
URL http://books.openedition.org/cidehus/docannexe/image/6249/img-8.png
Fichier image/png, 12k

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