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The Economics of the Russian Village

Note 145 — Chapter XII · THE REDIVISION OF THE COMMUNAL LAND.

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The poll-tax did not exceed 1.60 rubles, and constituted but a very small portion of the entire amount of taxes levied. It was replaced by indirect taxes upon articles of peasant consumption. Besides, though the capitation tax proper was repealed, the system of taxation per capita remained in force in the shape of the other direct taxes levied upon the peasant.

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