Note 007 — THE RASKOL, AND SECTS IN RUSSIA.

The opposition of some of the Raskolniks to this tax (which has lately been modified) was rendered more determined by the fact that in the interval between one census and another the tax continued to be paid for "dead souls." Gogol's novel is founded on this. From its being nominally levied on the dead, this tax was regarded by these simple people as a sacrilege.