Rent and Fees from the Shops of the Cherdyn District in the 17th–18th Centuries

The study of taxation of the population's trading activity allows us to consider the conditions for the functioning of the all-Russian market. Such a particular issue of tax history as the collection of rent from shops in specific regions (for example, in the Cherdyn district) has not received consideration in historiography. The author of the article examines the amount of receipts to the treasury from the shop trade of the population of the Cherdyn district in the 17th – 18th centuries. The financial statements of the provincial institutions are of interest to researchers of the history of the organization of taxation on the territory of the Cherdyn district. A publication based on materials from the Russian State Archives of Ancient Acts concludes that the shop owners paid their fees on time. During the period under study, there is a noticeable tendency for the reduction of shops and stalls in Cherdyn. New rent barns and barns slightly increase the profits of the provincial institutions. The government's policy to reduce the number of obsolete taxes put an end to the collection of shop fees in 1775. The author estimated the amount of proceeds from the shop trade. An analysis of the amount of shop fees allows us to conclude that trade from shops in the Cherdyn district accounted for a small part of the income of the district office.