Note 12 — Chapter I · GENERAL SKETCH OF THE DEVELOPMENT OF LANDHOLDING IN RUSSIA.
Reading edition
In the gubernia of Novgorod the former State peasants paid in taxes the entire net income of their land, and the former serfs from 61 to 465 per cent. above their net income. In the gubernia of St. Petersburg they paid 34, and in that of Moscow, upon an average, 105 per cent. in excess of their net income.
EXCESS OF TAXATION ABOVE THE NET INCOME.
In the gubernias.Per cent. former State peasants.Per cent. former serfs.
Tver144152
Smolensk66120
Kostroma46140
Pskoff30113
Vladimir68176
Vyatka3100
In the “black soil” region the difference amounted to from 24 to 200 per cent. for the former serfs, while the former State peasants, more favorably situated, had to pay in taxes from 30 to 148 per cent. of their net income, etc. (Loc. cit., pp. 35-36, 86.)