This is a very big subject, on which a bulky volume might be written, but I shall cut it very short, because I know that the ordinary reader does not like to be bothered with voluminous financial statistics. Briefly, then, the peasant has to pay three kinds of direct taxation: Imperial to the Central Government, local to the Zemstvo, and Commune to the Mir and the Volost; and besides these he has to pay a yearly sum for the redemption of the land-allotment which he received at the time of the Emancipation. Taken together, these form a heavy burden, but for ten or twelve years the emancipated peasantry bore it patiently, without falling very deeply into arrears. Then began to appear symptoms of distress, especially in the provinces with a poor soil, and in 1872 the Government appointed a Commission of Inquiry, in which I had the privilege of taking part unofficially. The inquiry showed that something ought to be done, but at that moment the Government was so busy with administrative reforms and with trying to develop industry and commerce that it had little time to devote to studying and improving the economic position of the silent, long-suffering muzhik. It was not till nearly ten years later, when the Government began to feel the pinch of the ever-increasing arrears, that it recognised the necessity of relieving the rural population. For this purpose it abolished the salt-tax and the poll-tax and repeatedly lessened the burden of the redemption-payments. At a later period (1899) it afforded further relief by an important reform in the mode of collecting the direct taxes. From the police, who often ruined peasant householders by applying distraint indiscriminately, the collection of taxes was transferred to special authorities who took into consideration the temporary pecuniary embarrassments of the tax-payers. Another benefit conferred on the peasantry by this reform is that an individual member of the Commune is no longer responsible for the fiscal obligations of the Commune as a whole.
Since these alleviations have been granted the annual total demanded from the peasantry for direct taxation and land-redemption payments is 173 million roubles, and the average annual sum to be paid by each peasant household varies, according to the locality, from 11 1/2 to 20 roubles (21s. 6d. to 40s.). In addition to this annuity there is a heavy burden of accumulated arrears, especially in the central and eastern provinces, which amounted in 1899 to 143 millions. Of the indirect taxes I can say nothing definite, because it is impossible to calculate, even approximately, the share of them which falls on the rural population, but they must not be left out of account. During the ten years of M. Witte's term of office the revenue of the Imperial Treasury was nearly doubled, and though the increase was due partly to improvements in the financial administration, we can hardly believe that the peasantry did not in some measure contribute to it. In any case, it is very difficult, if not impossible, for them, under actual conditions, to improve their economic position. On that point all Russian economists are agreed. One of the most competent and sober-minded of them, M. Schwanebach, calculates that the head of a peasant household, after deducting the grain required to feed his family, has to pay into the Imperial Treasury, according to the district in which he resides, from 25 to 100 per cent, of his agricultural revenue. If that ingenious calculation is even approximately correct, we must conclude that further financial reforms are urgently required, especially in those provinces where the population live exclusively by agriculture.
Heavy as the burden of taxation undoubtedly is, it might perhaps be borne without very serious inconvenience if the peasant families could utilise productively all their time and strength. Unfortunately in the existing economic organisation a great deal of their time and energy is necessarily wasted. Their economic life was radically dislocated by the Emancipation, and they have not yet succeeded in reorganising it according to the new conditions.
