On the Kalmyk cattle census of the late XIX – early XX century: based on the materials of the instructions of the cattle census

Bovaev Nikolai Borisovich ORCID: 0009-0007-1466-6769 Teacher, Department of History of Russia, Records Science and Archival Science, Kalmyk State University named after B.B. Gorodoviko 358000, Russia, Elista, Pushkin Republic str., 11 nikbov678@gmail.com Other publications by this author

The issue of the decree of the State Council of June 10, 1900 "On levying fees to the Treasury, checking the lists of these cattle, collecting the fee itself from the owners of livestock and transferring it to the Treasury" became one of the main legislative acts of the Ministry of Agriculture and State Property of the period under review. Based on this order, the government of the Astrakhan province has developed instructions for conducting a cattle census, in order to systematize the tax collection from livestock owners. In addition, this act provided for the replacement of the subsistence tax from the Kalmyks with the collection of taxes from their livestock. When studying the historiography of this issue, one can refer to the work of L.V. Okonova "Historical sources for the study of the economic composition of the population of the Kalmyk steppe of Astrakhan province in the XIX – early XX century", where this replacement is generally mentioned. ^{[11, p.2]}

The census process

The cattle census was conducted every two years to determine the number of cattle belonging to the Kalmyk population of the Astrakhan province, as well as to determine the amount of the fee levied from these cattle and received by the treasury. The beginning of each two-year period was considered January 1.

The amount of the fee levied on various types of cattle was as follows: 75 kopecks per camel, 40 kopecks per horse and cattle, 5 kopecks per head of small cattle. Young animals who had not reached a certain age at the time of the census were exempt from paying this fee. For cattle (camel and horse) it was the age of one year, and for small cattle – six months.

The Kalmyks' livestock census was conducted from June 1 to September 1. ^{[1, L.5]}.

In the year when the census was conducted, the administration of the Kalmyk people sent the necessary number of copies of these rules (in Russian and Kalmyk languages) and forms of census forms to the trustees and heads of the uluses, as well as to the trustee of the Kalmyk Bazaar, according to the available orders. In addition, they had to publish a notice of the upcoming census among the Kalmyk population in the local provincial gazette.

The issue of the cattle census among the Kalmyks living outside the Kalmyk steppe – within the Astrakhan and neighboring provinces - was not ignored. The administration of the Kalmyk people appealed to the provincial authorities of the Astrakhan, Saratov, Stavropol provinces, the regions of the Don and Tersk Troops, as well as to the chairman of the Provisional Council for the Management of the Inner Kyrgyz Horde with a request to form the following orders:

- - on the production of a cattle census for Kalmyks living in the specified localities since June 1, indicating in the census sheets the names of the ulus, genus and aimag to which each owner of the caravan belonged;                                                

- - drawing up separate lists for Kalmyks who do not have livestock and for Kalmyks who have livestock, indicating the available number of livestock separately by birth, and the amount of collection due from them;

- - about careful observation during the census, in case of detection of concealment – the number of cattle should be brought to accurate knowledge, and the perpetrators should be brought to legal responsibility;

- - on the transfer to the trustees and heads of the uluses of the census sheets on Kalmyk cattle and lists of Kalmyks accused of hiding cattle by September 1.

The trustees and heads of the ulus, having received instructions from the administration of the Kalmyk people to conduct a census, immediately called all the aimach elders and khoton elders to the ulus rates, explaining the importance of the upcoming census, in accordance with the law of June 10, 1900. ^{[2, L.7]}. In order to convince the Kalmyks and bring them to legal responsibility, the trustees handed each of the elders a copy of these rules, as well as the necessary number of forms, census sheets and copies of previous lists on the calculation of Kalmyk cattle. Aimach elders and khoton elders were strictly obliged to provide due assistance in the correct compilation of lists and accurate filling in of information about the presence of Kalmyk cattle.

Aimach elders, having started each in his aimag to census the cattle of the Kalmyks, regardless of the owners' belonging to the estate, rank and official position, compiled lists:

- - Kalmyks of their aimag, wandering in the ulus and having cattle, especially highlighting their ancestral huruls located on the territory of the aimag;

- - Kalmyks of their aimag who do not have livestock;

- - Kalmyks from other uluses roaming on the lands of this aimag with their division into owning and not owning cattle.                                                                                                                                                                             

In these lists, in the corresponding columns, opposite the name of each owner of the cattle, it was indicated:

- - total number of available livestock: camels, horses, cattle (cattle), sheep, goats and pigs (small cattle);

- - the number of young animals of different types of livestock that are not subject to taxation;

- - the amount of the fee charged to each owner.

The forms of the designated lists were approved by the Astrakhan Governor in agreement with the governor of the Astrakhan State Chamber. ^{[3, L.8]}.

The census of cattle belonging to Kalmyks from different uluses living on the territory of the Kalmyk Bazaar was carried out by bodokchei, and the verification of cattle according to the lists was carried out by the trustee of the Bazaar. Having received the lists from the bodokcheevs, the trustee immediately ordered the removal of copies from them, sending the materials to the trustees and heads of the uluses to which the Kalmyks living in the Bazaar belonged. Thus, a general list was compiled by uluses and an alphabetical list of livestock owners living in the Kalmyk Bazaar.

Aimach foremen and bodokchei of the Kalmyk Bazaar, who indicated a smaller number when counting cattle, were criminally liable for an official offense.

Owners who deliberately concealed cattle during the census were held liable for causing damage to the treasury's revenues. Outsiders, such as Russians, Tatars, Kalmyks and others who took Kalmyks' cattle for the purpose of hiding, were also liable as accomplices in causing damage to treasury revenues (according to articles 13 and 550 of the Penal Code) ^{[3, L.8]}.

The general supervision of the correct production by the aimach elders of the cattle census of nomadic Kalmyks, accurate entry into the lists of the actual number of cattle, bringing the perpetrators and accomplices hiding cattle to justice - were the duties of the trustees, the heads of the ulus and the tax inspector of the Kalmyk steppe.

No later than October 1, aimach elders submitted the compiled census forms to the trustee of their ulus or the head. Lists of Kalmyks belonging to foreign uluses were submitted directly to these uluses.

Having received from the aimach elders the lists of Kalmyks roaming in the uluses under their jurisdiction, the trustees and heads of the uluses immediately sent copies of these lists to the respective uluses to which the mentioned Kalmyks belonged.

The trustees and managers of the ulus, who received from the aimach elders lists of cattle owners roaming in their ulus, immediately began checking their lists and the number of cattle described in them. At the end of the verification, the total number of owners and the number of livestock by ancestry, as well as the amount of collection corresponding to the number of livestock, were indicated in these lists. A general alphabetical list of livestock owners for the entire ulus was also compiled. ^{[4, L.9]}.

During the cattle census in the Kalmyk people's ulus, officials of special assignments were often sent by the Kalmyk people's administration to control the correctness of the actions of the local authorities for the production of the census and the verification of livestock. If necessary, they could be entrusted with the verification of livestock.

The trustees and managers of the ulus notified the tax inspector of the Kalmyk steppe about the beginning of the census, with the aim of his timely participation in the observations during the census and the verification of livestock. ^{[5, L.10]}.

General ulus lists and alphabets, summing up the totals of the collection of information, the trustees and managers of the ulus submitted to the administration of the Kalmyk people no later than November 1. The administration of the Kalmyk people, having received the relevant information, compiled a general layout sheet of the collection due from all cattle belonging to the Kalmyk population of the Astrakhan province, and sent it for approval to the governor of the Astrakhan province.

After the governor approved the general layout sheet, the administration of the Kalmyk people submitted copies of it to the state and control chamber, the tax inspector of the Kalmyk steppe, as well as the trustees and heads of the uluses.

After receiving copies of the layout sheet, the trustees and heads of the uluses formed tax lists for each aimag in Russian and Kalmyk languages and handed them over to the demcheyas along with payment receipt books. The issue of livestock owners living outside the ulus was not ignored – the ulus trustees notified the ulus to which they were subordinate about their location.

Demchei, in turn, started collecting a fee from the Kalmyk population, based on the approved lists of payers, based on the number of cattle.

Aimach elders and khoton elders were instructed to provide various assistance to the demches for the timely and full receipt of fees: by June 1 for the first half of the year and by December 1 for the second half of the year. Demchei had no right to demand from the population the premature payment of the fee for the whole year, but they also could not refuse the annual payment of taxes. ^{[6, L.11]}.

When accepting the fee from the owner of the cattle, the demchei made an entry in the payment book, which was also duplicated in the payer's receipt. In the tax list of the demche, opposite to each name of the payer, the number of the issued receipt, the amount of collection and the number of cattle of the owner were indicated.

If the owner of the cattle did not pay the fee within fifteen grace days after the appointed dates (June 1 and December 1, respectively), the trustees and managers of the ulus, according to the regulation on the administration of the Kalmyk people of April 23, 1847, provided due assistance in collecting taxes. They sent insolvent Kalmyks-commoners to work until the full amount was recovered. ^{[10, l.15]}.

The money collected from the owners of livestock was sent monthly to the ulus trustees together with the nominal lists of payers, indicating the number of available livestock and the amount of the collection. The trustees and managers of the uluses sent copies of these lists to the tax inspector of the Kalmyk steppe.

The trustees, in turn, taking the money, made proper accounting - issued a fixed receipt for the amount received from the demcheyev. Regardless of the amount of collection provided by the demches, the information received was entered into the accounting register of the receipt of taxes from the aimaks and khuruls of the entire ulus.

The supervision of the timely receipt of the collection from livestock was carried out by the trustees and managers of the ulus, as well as the tax inspector of the Kalmyk steppe. The tax inspector was granted the right to record the work of demcheyev to collect fees at the right time at his discretion. ^{[7, L.12]}.

Demchei were brought to legal responsibility by the ulus trustees and the tax inspector of the Kalmyk steppe for negligent performance or abuse of their duties to collect livestock.

In addition, the trustees and managers of the ulus issued Kalmyks tickets for hiring, as well as certificates confirming the right to drive cattle for the purpose of selling them at the fairs of the Kalmyk Bazaar.

In cases when the Kalmyks were unable to pay the required tax from livestock, the trustees made inscriptions on the backs of tickets and certificates indicating the number of cattle and the proportional unpaid amount of the payer's tax.

The collection of livestock belonging to both permanently and temporarily residing Kalmyks on the territory of the Kalmyk Bazaar was carried out by the trustee of the Bazaar with the assistance of the bodokcheev, who are there from all the uluses of the Kalmyk steppe. The amount of the tax depended on the following factors:

- - for Kalmyks permanently residing in the Bazaar, the amount of the collection was determined in accordance with the number of cattle indicated in the census sheet and the alphabet of the Bazaar trustee;

- - for Kalmyks temporarily staying at the Bazaar, the amount of the fee was determined in accordance with the indicated inscriptions in work tickets and certificates of cattle driving for sale. ^{[9, L.14]}.

The trustee of the Kalmyk Bazaar used the established income-expense and receipt books to record the arrival of receipts for the payment of taxes. He issued receipts to payers, noting the collection of receipts from Kalmyks living in the Bazaar, according to his registration list and alphabet. Then he sent copies of the lists to the trustees and heads of the uluses to which the payers belonged, telling the time and number of the receipt according to which the money was deposited in the Treasury.

The trustees and managers of the uluses were obliged to provide monthly statements on the received collection no later than the fifteenth of the following month to the local state and control chambers, the administration of the Kalmyk people and the tax inspector of the Kalmyk steppe.  ^{[8, L.13]}.

The manager of the Astrakhan State Chamber and the tax inspector of the Kalmyk steppe were granted the right, at their personal discretion, to audit the records and reporting of the ulus departments for collecting taxes from livestock, reporting their results to the management of the Kalmyk people.

The administration of the Kalmyk people regulated the timely receipt of taxes from all livestock belonging to the Kalmyk population of the Astrakhan province, having continuous control over the trustees and managers of the ulus for the successful collection of taxes. It brought to legal responsibility those who did not fulfill their direct duties, including the trustee of the Kalmyk Bazaar, who monitored the timely collection of taxes from Kalmyks living outside the uluses.

At the end of the year, the trustees and managers of the uluses, no later than the fifteenth of February, submitted to the control chamber for audit the income and expense books of the collection of taxes from Kalmyk cattle, together with the relevant documents. ^{[7, L.12]}.

Invariably, the basis of the wealth of the Kalmyk ethnos of the pre-revolutionary period was precisely the occupation of cattle breeding. The issue of the decree of the State Council dated June 10, 1900 "On levying fees to the Treasury, checking the lists of these cattle, collecting the fee itself from the owners of livestock and transferring it to the Treasury" became a significant legislative act in the work of the Ministry of Agriculture and state Property. This event is recognized in historical science as an important step of the government in improving the taxation system of the nomadic peoples of southern Russia, including the Kalmyks. Astrakhan province, in turn, sought to systematize and settle this issue on the basis of this provision. With the support of the chief trustee of the Kalmyk people, the instruction of these rules on the census of livestock among nomads of the Kalmyk steppe, which is part of the Astrakhan province, was compiled. The census was of practical importance in the era of the active penetration of commodity-money relations into the Kalmyk nomads, since it was the only form of accounting for the increasing number of livestock among the Kalmyks.