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2.5 Formation of procedures of customs registration

In the Moscow state for the first time in the all-Russian scale the procedures connected with customs registration of the goods were generated. It became possible thanks to occurrence of new group normativnopravovyh certificates of regulating character.

At the same time, many of the procedures which have received in these certificates the standard fastening, were generated during the previous period in separate territories, at a new stage this practice has been only generalised and has got the all-Russian character.

To the earliest procedures which have not lost value and at a new stage, it is possible to carry mentioned before norm about an interdiction to unload the goods from carts and vessels before its customs registration, and also about an interdiction to trade somewhere, except specially certain places. For the first time these norms, having for an object to prevent non-payment of the customs duties, have found fastening in the end of XV century, and then almost literally repeated in the majority of the local authorised reading and writing which have been given out as true, and otkupnym to customs, and later and in the all-Russian

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Standard legal acts. [336 [337]

The norm about an interdiction to lower not properly executed goods from carts operated not only at the large auctions, but also on small rural torzhkah. Nonresident merchants there were authorised to take places with the goods on farmsteads at private persons, however customs registration of the goods should precede it. «And which trading people uchnut to come on that torzhok, with what goods awake, and to it javljatis to customs officers; instead of javjas tamozhnikam on a farmstead not to drive and to the goods of the from sledge both from carts, and with jukov not skladyvati». The persons guilty of infringements, were exposed to fines.

In the reading and writing which has been given out otkupnoj to customs of small village of Rogatchyov, it is spoken: «JAvljati tamozhnikam the goods, not putting with a cart or with juka; instead of javja the goods, will combine the goods, and it that protamzhilsja» [338 [339] [340]. It testified that the reading and writing which were standing out from the central orders, gradually approached in the maintenance, creating a basis for regulation unification. And the legislator aspired not only to regulate activity of the customs which were on belief, but also and were on a payoff.

These norms have got the All-Russia character with acceptance of the Trading charter of 1653 in which it was recommended: «Between customs on road

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To trading people any to the goods not to buy and not to sell ».

The norm about drawing rooms court yard which regulated customs procedures in large cities became other important norm generated still in second half XVI century.

To drawing rooms to court yard the considerable attention in researches on history of trade of Russia is traditionally paid, and, speaking about drawing rooms court yard, the majority of authors concentrates the attention on questions of their internal organisation and activity.

At the same time, drawing rooms court yard in XV - the middle of XVIII century were not only and not so much means of the internal organisation of merchant class, how many the tool of state regulation and customs taxation of internal trading operations, on what was already specified in our work.

At goods registration on gostinom a court yard such customs duties as an appearance were paid.

The goods delivered to a customs log hut, should be screened, and if necessary also are weighed or tried on. All goods came under to record in customs books, and the requirement is repeatedly mentioned to write down goods (on name), various kinds of the collected duties came under to record in the separate book.

The rule about drawing rooms court yard operated not only in the relation inogorodtsev, but also the townspeople who had the court yard, in particular, of inhabitants of large villages: «And which slobozhanin with the goods will arrive to Moscow, and there is at itself(himself) in a large village, instead of state ooze a court yard, and a head to the visitor and tselovalnikam that

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Not shown goods imat on a great sovereign ».

Absence of own deposits of silver and gold was a serious problem which Russia has faced. Thereof, during dissociation took place «bezmonetnyj the period» when function of money was carried out by skins of animals (kuny, vekshi, mordki). In the centralised state such practice could not provide treasury filling as expenses on the court yard maintenance have increased, the state building, the maintenance streletskih regiments and management personnel. For this reason there was a question on metal money.

Foreign trade was the basic source of receipt of metal money, owing to what a German thaler ("Ioahim-thaler" - efimok) as already it was spoken earlier, became the basic monetary system [341] Russian centralised states. German thalers arrived from various feudal possession of Germany, therefore differed on appearance. However the weight maintenance of silver was the general for them. In XV-XVI centuries co-existed two monetary systems - Moscow and Novgorod, therefore that appears in some authorised reading and writing rouble Moscow ("big", included two efimka), Novgorod ("small", it was equaled to one efimku). It is natural, that the uniform Moscow monetary system gradually has affirmed as the centralised state. Two efimka corresponded to one Moscow rouble, one efimok was equated to one half-ooze - to 50 copecks or 100 money. This formula underlay calculation of the customs duties of the Moscow period. Gold money in Russia met much less often, Hungary delivering «gold Ugrian» was the basic source of their receipt.

Considering constant deficiency in silver money, the Moscow centralised state ordered the customs duties to collect in overseas trade exclusively in silver, and in internal - mainly in it. Such practice is known since Ivan Groznogo's times which has included silver and gold money in the list of "the reserved goods», forbidden to export from Russia. It gives us the bases to approve, that in Russia already from the middle of XVI century elements of a customs policy of monetarism are traced.

In XVII century the problem of shortage of a precious coin has not been overcome, therefore since 1654 the copper rouble originally officially at the rate equal to the silver began to be printed. It has formed a basis for carrying out of speculative operation: the state made calculations with [342] population copper money, and all gathering, including the customs duties, collected in silver. By 1662 the difference in courses has constituted 1/8 [343] [344].

During Alexey Mihajlovicha's customs reform the nominal decree in which it was said on June, 15th, 1663 has been accepted, that a great sovereign has specified in the treasury «customs and other any monetary incomes imat silver money, and copper money in the great sovereign treasury not

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To accept ».

Articles 48 and 50 Novotorgovogo the charter also established as norm the requirement to collect the duty from foreigners gold coins and efimkami: with veschih the goods - on ten money from rouble, and with neveschih the goods - eight money, it was thus recommended «to accept for the duty gold roubles kind Ugrian [Hungarian] on rouble gold, and efimki Ljubsky on half-ooze» [345 [346]. Such practice existed and during more later time when it was recommended duties from the imported goods without fail to collect sound efimkami. If customs heads and tselovalniki, not taking in porubezhnyh cities ukaznyh efimkov, with the overseas goods drop trading people, it was necessary «those ukaznye efimki to correct on those customs heads and tselovalnikah without vsjakija mercy». Thus, attendants of customs were personally responsible for gathering and could represent itself as subsidiary debtors under the obligations connected with non-payment of customs payments.

The customs duties in a precious coin were collected not only from foreigners, but also from Russian trading people - they should pay the established gathering by Russian small silver money.

Thus, execution of fiscal function on was the major direction of work of customs officers in the Moscow state

To filling of the state treasury by metal money, the requirement in which constantly increased.

Customs business in the monarchic state has been urged to protect both the public interest in a broad sense, and a personal interest of the monarch. In particular, in Ivan Groznogo's board operated the norm ordering during customs inspection of the valuable goods («barhatov, kamok, everyone uzorochja, horses») to define the goods which could be useful for imperial use. It was recommended, «how long will examine, that it is useful to a sovereign, that to the goods tamozhnikam to [merchants] to give and sell veleti» [347 [348] [349]. The Most valuable goods gratuitously or under the low prices were withdrawn on the tsar.

Domestic trade substantially also in the Moscow centralised state was regulated on the custom, many practical questions and have found written fastening in this sphere. Otherwise was with the foreign trade organisation in which foreign merchants wanted certain guarantees of the rights.

Before all the procedures connected with overseas trade, were generated in Great Novgorod, they have found standard fastening in the Novgorod authorised customs reading and writing of 1570-1580th So if to Novgorod from Moscow with the goods there arrived a merchant (the foreigner or the visitor) which did not wish to trade here, and planned to proceed further, for trade abroad, it was recommended to customs officers: «the Press to look: will be at those goods of the press of the Moscow customs officers, and at those visitors of those goods not to unpack, azhe bude go in transit and in Novegorode torgovati do not want». Thus, already at that time there was a practice of regulation of customs transit.

If the goods intended for overseas trade, were got in Novgorod, customs officers were recommended to be present at its packing while drjagili (customs packers) «svivali and connected it», and then to seal the press, «what the press is given tamozhnikam about the Moscow press by the sample» [350 [351] [352].

After opening by Englishmen of a sea way to Russia the seaport in a mouth of Northern Dvina, were close villages New Holmogory (in 1611 renamed into Arkhangelsk) became the leading centre of foreign trade. Here have received the further development design procedures at trade with foreigners. In the authorised customs reading and writing to the Dvinsky customs officers which have been given out in 1588, it is offered: « With the German with anglinskih [anlichan], barabanskih [Brabant, Germen], shpanskih [Spaniards] and from others the German imati ship passing the duty veleno on the same as well as from Russian people »and if they started to trade from them as trading duties were collected from the others"inogorodtsev". From this it is visible, that originally all foreigners had the general name -"Germans"(from russk. -"mute", i.e. not able to talk in Russian). To stimulate foreign trade development, originally for all foreigners enough concessionary terms were established, position« anglinskih Germans »especially was exclusive - from them did not collect the planted and universal duties, on what it had been gave out special letters patent.

Originally there were no basic differences in the organisation of taxation of internal and external trading operations. Further, in process of increase in value of foreign trade, customs procedures in sphere of regulation of foreign trade activities have been separated from internal customs procedures. Before all these differences were showed in origin of sea design procedures.

Transition to essentially new stage in the foreign trade organisation is connected with acceptance Novotorgovogo of the charter. Possibly, it was an actual problem the then though this trade exclusively in Arkhangelsk was carried out.

On norms Novotorgovogo of the charter foreigners have been obliged:

- At calling in a mouth of Dvina even before arrival in port the ship had to be in special point of sea customs inspection - shantsy where to the captain followed submit a list of the goods (item 43);

- The goods in a list followed «specify truthfully» - not to conceal (item 45) and not to underestimate customs cost (item 49) under the threat of confiscation;

- To pay the customs duties it was recommended by gold and silver coins at the established course (articles 48, 50);

- To pay high duties on imported wines - 60 efimkov with beremjannyh bochek more valuable wines (alkany, bastry, malvazei, mushkateli), 40 efimkov with less valuable (romanei, rejskogo); more concessionary terms have been established for imported church wines - 6 efimkov about flanks of "a burnt French wine» (item 51);

- At desire to carry the goods deep into Russia, followed pass full customs inspection and to pay travellers of the duty gold or efimkami (item 56); it was in addition recommended to receive imperial letters patent with the press of "red wax» (item 85), at its absence the foreign merchant had no right to trade outside of Arkhangelsk;

- At arrival in Arkhangelsk, Pskov or Novgorod it was necessary to exchange efimki and gold for Russian money at the established course: 1 Ugrian (Hungarian) gold = 1 rouble, 1 efimok = 50 copecks, 1 English pound = 7 roubles; the Russian goods got on this money, were released from payment of the rouble duty (item 73). [353]

It was forbidden to foreigners:

- Duty-free to trade among themselves (item 40-41, 63);

- To trade at retail out of Arkhangelsk, they should sell all goods to Russian visitors by the gross (item 42, 83, 84);

- To bring the poor quality goods - the "thin" goods (item 45);

- To unload the goods at night under the threat of confiscation (item 46);

- To trade in wines in flood (articles 54, 55);

- To lead retail trade in Russia without presence of letters patent with the press of red wax; they should sell all goods by the gross to local merchants (item 60).

Thus, Novotorgovyj having got tired for the first time in the Russian history full enough defined an order of carrying out and the maintenance of customs procedures in foreign trade sphere.

Practice of collecting of higher duties from foreigners was curiously proved: «And to it to pay from those overseas goods at the Arkhangelsk city of travellers of duties on grivna from rouble gold and efimkami for this purpose, that Russian people and the Moscow foreigners pjatinu and desjatinu and any taxes pay also services serve, and foreigners pay nothing (item 56 Novotorgovogo of the charter) [354].

Long time the rules connected with storage of collected duties in customs before their sending to Moscow were formed. For storage of custom charges there were special chests fettered by iron for which one of tselovalnikov - larechnyj answered, it organised storage and delivery of money. In the authorised Novgorod reading and writing of 1571 it was recommended: «Tamozhnye and zamytnye money derzhati at itself in lartse behind the of all vobshchimi pechatmi, and one both two and three tselovalniki in lartsy not hoditi» [355]. That is it was supposed, that all attendants of customs bear for the collected money collective responsibility, opening and closing lartsa was made by all attendants of customs together. Besides, at "walking" customs tselovalnikov there were official boxes for gathering from the small goods, daily they should hand over the collected sums in sealed customs larets and to enter in the customs book receipt sources.

Many money not derzhati »was especially recommended« in customs. In poreformennyj the period states of customs have been expanded at the expense of civilian watchmen and attendants. Near lartsov constant watch of watchmen, and with them serially customs podjachih, private soldiers tselovalnikov, police officers was supposed. Sealed by the seals customs heads, its companions and larechnogo lartsy surrendered and transferred by persons on duty with check of an integrity of the seals. «And will be, that loss, and that gone treasury dopravlena will be their oversight gosudarevoj to treasury will be on the visitor with companions and on all who will be on that number in watchmen» [356].

The Moscow customs officers were recommended to hand over the collected money by the month, at first - in the order of the Big arrival, then - in the order of the Big treasury. In special cases extraordinary delivery of money - «were assumed as to them from the order will send» [357 [358]. The remote customs handed over money one or

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Two times a year.

Thus, it is possible to establish, that in the Moscow state questions of the monetary reporting it is accurate enough for time have been regulated, and storage and transfer of the collected sums of custom charges had the ordered character.

Full enough picture of customs procedures in poreformennyj the period gives the Order to the Big Moscow customs which has been given out in June 1681 g [359]. In it has traditionally found fastening corrected about gostinom a court yard which was provided with confiscation of the goods, and also real estate of the infringer - "court yard" if the cart with the goods was not in gostinyj a court yard, and has been covered on a private farmstead. As at the rouble duty payment was made in two stages, the big place in the document was taken away to rules about an appearance of the goods. The appearance should be made before descent of the goods with a cart, all goods were recommended to be written down in customs books. In case of absence at a merchant of means for payment javochnoj the constituting rouble duty the delay for four weeks, but only in the presence of the well-founded guarantor was supposed. Record about a delay became in the customs book where the guarantor should subscribe. If within four weeks the goods have not been sold and the merchant still did not have money for appearance payment, the guarantor who paid an appearance from own means [360] was involved in the subsidiary liability.

Customs officers were recommended to supervise, that sale price of the goods did not exceed the declared customs cost from which the appearance is collected. If the goods have been sold more expensively, it was necessary to collect a difference on a merchant.

Additional sources of monetary receipts in customs were hire of scales (it was categorically forbidden to merchants to have body weights) and arshins. Reform of measures in which course the standards of measures applied in all Russian state have been created has been spent to Alexey Mihajlovicha's board. For avoidance of forgeries trading measures passed "orlenie" (the state arms were put on them - a two-headed eagle), and arshins were in addition sheathed from two ends by metal strips.

Thus, customs business in the Moscow centralised state has reached qualitatively higher level: at this time for the first time there was a customs service as a special direction of the government in sphere of the finance, activity of customs offices has been regulated within all centralised state, the major design procedures which have defined functioning of customs service have started to be made out.

Further we will consider, how the order of functioning of customs during customs reform of tsar Alexey Mihajlovicha and in poreformennyj the period has changed. At this time for the first time there was a practice of the centralised regulation of activity of customs offices by acceptance of corresponding orders for concrete customs.

Let's try to reconstruct the basic moments of this activity for internal (on an example of the Big Moscow customs, taking for a basis

-2/g *7 l/go

Orders of 1681 and 1698) and port customs (on an example

The Arkhangelsk customs, taking for basis Novotorgovyj the charter 1667 [361 [362] [363] and the order 1699 [364 [365]).

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Internal customs in poreformennyj the period since 1681 have been everywhere translated on a true order of completion, therefore staff of all customs was annually updated, it functioned from September, 1st till August, 31st then composed the powers, and officials of customs prepared the report on the activity.

First of all, at the introduction into the powers, new customs officers traditionally accepted legal acts at former structure,

Regulating activity of customs. Their list in poreformennyj the period has considerably changed and has extended at the expense of considerable number of certificates of the legislation - the standard base defining

Functioning of customs, decrees, the imperial authorised reading and writing, the New Trading charter and last years about memory duties »constituted« a great sovereign.

After that the new structure of customs officers accepted an equipment - «chamber on state ooze a court yard where sit the visitor with companions», the monthly press, tubes and brands, and in veschem a barn «veschie kontari and terezy, and pudovye weights, both pounds, and any customs affairs» [366]. As the unification of measures called within all state to fix uniform approaches to customs taxation was one of directions of customs reform, scales and weights not simply were accepted under the inventory, and were rechecked. In orders it was recommended to check up all them on conformity to standard weights and the scales sent from the Order of the Big treasury, and the revealed "indirect", "thieves'" scales and weights followed send in the specified order under the inventory.

Realisation of actually design procedures has traditionally been connected with drawing rooms a court yard where nonresident merchants for an appearance of the goods should be. If merchants already have paid earlier javochnuju the duty at the state auction, they should present the diploma - vypis, given out by customs of that district where the duty is paid. To vypisjam strict demands were made - if the duty has been paid at the private auction where duties «sbirajut on monasteries and votchinnikov», such vypisi were not set off, and the merchant should pay again the duty in favour of the state.

Zachtennye vypisi were reporting documents: each of them should sign customs a head, and then them followed «glue in a pillar» and to give in the order on the expiration of fiscal year (so the special kind of customs books - books vypisej was formed).

Orders provided possibility of giving time of payment of an appearance, but no more, than for four weeks. Thus for a merchant it should be charged respectable and the man of means who since this moment became the subsidiary debtor - in case of appearance non-payment the primary debtor the guarantor should bring when due hereunder the means (item 11 of the Order of 1698). If customs officers gave a time of payment of an appearance for longer term, than four weeks, not paid duty was collected from their personal means.

In the course of goods registration at an appearance on gostinom a court yard it was recommended to customs officers «dosmotrja, to write down in customs books and to print those any imported goods the customs seals and to stain; and without examination and without the customs seals and not having soiled any and nobody's goods from drawing rooms of court yard not spushchat» (item 8 of the Order of 1698).

The majority of the goods after registration remains in gostinom a court yard where they were stored in barns, and then were on sale in benches. For it additional duties on service were collected from nonresident merchants, for example "ambarnoe" - the duty on storage. During reform duties on hire of weights and the length, given custom-houses have been entered. In particular, in poreformennyj the period at trade measured "lokotnym" the goods the merchant should issue arshin hire, for what paid special gathering - "arshinnoe" which constituted the considerable sum - «on grivna from the person» (the Order of 1681).

In the end of XVII century purposeful struggle against «not shown and concealed goods» for what certain state actions are thought over for the first time begins. For this purpose on the main roads at entrance to Moscow new links of a customs infrastructure - customs outposts on which it was necessary to send larechnyh and private soldiers tselovalnikov have been founded, and with them podjachih and police officers «how many is decent». They were recommended to meet Russian merchants and foreigners «with the red goods», to examine their carts, to write down and to seal the press then the goods were supposed to entrance to Moscow. If it were «the notable expensive goods», from an outpost to city customs they were accompanied in addition by police officers.

On the facts of offering resistance to customs officers investigations were spent. First of all, it was necessary to find out, to whom to a farmstead planned to deliver not properly executed cargo. For similar infringement punishment in the form of goods confiscation, and also a court yard was provided. In addition guilty could be exposed to public whipping (to a beating a whip on the trading area).

As the major function of customs system traditionally was fiscal, directed on filling of the state treasury, the considerable attention in practical activities of customs was given to questions of storage and delivery of money which have been accurately settled in poreformennyj the period. In particular, the order of delivery of money «walking tselovalnikami», carrying out gathering outside of customs - «from boxes from any small goods of the duty primati at tselovalnikov on all days and zapisyvati» (such gathering were fixed in special to "the customs receipts book of petty gathering») was defined.

Further it was recommended not to hold many money in customs, and «which money and will be in gathering,„.u that money to be day and night to watchmen, and with them customs podjachim both the private soldier tselovalnikam and to police officers alternately without a dream ». By watch transfer new change in the presence of a head or its companions examined integrity of the seals. Customs officers were duties materially responsible for safety - in case of loss of money they were collected« on the visitor with companions », and also from watchmen on duty and tselovalnikov.

It was recommended to hand over the collected money periodically in the order (to the Moscow customs - monthly, more distant - is not more rare, than time in half a year). In case of need money from customs could be transferred at once to certain state needs, without delivery in treasury, but representation of the missive from the order which was stored in customs office-work in that case was necessary, and the information on the transferred money was fixed in the expenses book.

The above-stated order was characteristic for all internal customs of the Russian state. A little in other mode the Arkhangelsk customs which was port functioned and has been focused on registration of the foreign trade operations.

As the White sea is among freezing, navigation here carried a seasonal nature in this connection also fair functioned only four months in a year - from May till September.

The Arkhangelsk customs traditionally was completed on belief, however as a part of officials the number inogorodtsev under the relation to representatives posadskogo the population was above, than on the country. This feature has legislatively been fixed in text Novotorgovogo of the charter of 1667 According to this normative act, on a post customs heads in this customs the representative of the Moscow corporation of visitors, its companions - from number of "the best trading people» was selected. Besides it, were sent nonresident tselovalniki from merchant class of Vologda, Yaroslavl, Kostroma, Ustyug Great, Kargopolja, Solvychegodska.

In poreformennyj the period the structure of customs attendants has even more become complicated: now in Arkhangelsk simultaneously were the visitor, as the special official, and customs a head, the subordinate to the visitor. Customs a head and larechnyj tselovalnik were selected from among merchants of a drawing room of hundred. Customs tselovalnikov, along with aforementioned cities, sent also JArensk and Holmogory, and other structure gave «Dvinsky

tselovalniki the elective best ». Possibility to increase number tselovalnikov in case of need was provided:« And bude to those tselovalnikam it is required that in an increase... And to it to the visitor with companions imat at a city at fair for a while from visitors Moscow and policemen of trading people, how many the person is required »(a preamble to the Order of 1699). As it was possible to arrive, if« from which cities tselovalniki will be sent are thin also their customs business does not become: and instead of those people imat at a city Arkhangelsk which will be for the auction at fair of the same cities of people kind and knowing the same number »(items 60 of the Order of 1699).

In Vologda the customs outpost where vessels with the Russian goods were screened, going on the Arkhangelsk fair settled down. Merchants submitted a detailed list of the goods, and everything, that came to light moreover, was confiscated. On the basis of examination the Vologda customs officers prepared holiday vypis which was the basic document at arrival on fair. There the goods once again screened, all superfluous goods were confiscated, and at veschih the goods surplus of weight was confiscated.

Simultaneously from the sea in a mouth of Dvina have been constructed shantsy (landing stage) and a court yard. When the foreign ships stuck to shantsam, korabelshchiki have been obliged to submit to the chief of an outpost a detailed list of the goods with instructions of the name of the ship and names of owners of cargoes. From this document the copy (list) then the chief has been obliged to release the ship without a delay, but a list copy overland prepared was by delivered in the Arkhangelsk customs. There was a practice of support of the ships for suppression of secret descent of the goods in the coastal zone a little bit later.

On arrivals in port a vessel screened. As quite often examination of the ships has been interfaced to risk for a life, tselovalniki and podjachie went there accompanied streltsov. At an appearance of the goods they were entered «, special article» in customs books with instructions of a rating of the goods and their quantities (article 43-46 Novotorgovogo of the charter). Everything, that has not been included in a list, confiscated. For prevention of disputes on the ship together with tselovalnikami there came representatives of administration of customs - the visitor or a head.

Articles 6, 8, 9 Orders of 1699 included the norms, having for an object not to admit in Russia distribution of epidemics - «morovyh crazes». If the ship arrived from the country where epidemic at the moment took place, it was forbidden to suppose close to landing stage.

For suppression of illicit descent of the goods from vessels under the threat of confiscation it was forbidden to unload the goods during dark time of days (item 46 Novotorgovogo of the charter).

As a matter of fact, these norms in detail regulated for the first time procedure of customs registration of the goods delivered by sea.

Formally Novotorgovyj having got tired did not do a difference in customs taxation of the goods of the internal and external markets: it was necessary to pay the rouble duty for any goods in a proportion fixed in the Trading charter, - 10 money from 1 rouble. It can be seen comparing the maintenance of norms of articles 19 and 49 Novotorgovogo the charter. Article 19 established norms of taxation for trade of Russian merchants - 10 money (5 copecks) from 1 rouble at registration neveschih the goods and 8 money (4 copecks) from 1 rouble at registration veschih the goods, and article 48 Novotorgovogo of the charter established the same rates at registration of "the overseas goods».

At the same time, the state all the same received essential profit on overseas trade, because it collected duties silver thalers - «efimkami ljubskimi» - accepting them at the rate as half-ooze (50 copeck) or «gold Ugrian», estimating them as 1 rouble. This norm fixed in article 50 Novotorgovogo of the charter, practically without changes operated till the end of XVII century - it substantially produblirovana in item 4 of the Order of 1699 At the same time, article of the specified certificate [367] is accompanied by an explanation turned to customs officers that it is more preferable to collect duties in silver as they go to Russia in monetary repartition. Therefore if at foreigners was not in payment gold, the duty was collected from them by small silver money, thus accepting gold for 40 three-copecks piece (i.e. 120 instead of 100 copeck).

Certainly, Russian state has been interested in foreign trade development, however thus it stood on a position of trading protectionism, protecting interests of the Russian merchant class. Norms Novotorgovogo of the charter establishing certain restrictions on trade of foreigners in Russia testify to it: they had no right to trade at retail, had no right to trade among themselves, had no right to stop in the goods out of drawing rooms of court yard, had no right to trade in other cities. However, last two restrictions did not extend on the persons who had corresponding letters patent of the tsar, some of them had own houses and farmsteads in Arkhangelsk, Moscow, sometimes other cities (item 85 Novotorgovogo of the charter, item 51 of the Order of 1699). However the basic part of foreign merchant class the such

preferentsijami did not possess and should, being in territory of Russia, mainly to be in German gostinom a court yard. Behind this court yard persons on duty tselovalniki and police officers (item 39 of the Order of 1699) constantly looked

Article 12 of the Order of 1699 ordered in case «at Russian people in the goods and duties with foreigners dispute» will be made in what, to settle to its visitor in customs on norms of the Trading charter.

Office-work of the Arkhangelsk customs, as well as in other customs, money led podjachie, receiving gosudarevo the salary on account of writing. The salary sum on all technicians was defined in 70 rbl. which was offered to be meted to the most skilled podjachemu to Ivan Bogdanovu between the others «on consideration, on their work looking» (item 44 of the Order of 1699)

The report on activity of the Arkhangelsk customs moved in the end of the fair terminating on September, 1st, hence, it was given in the order at the same time, as customs books of other customs. In article 69 of the Order of 1699 it was recommended to bind customs books before delivery in a skin and a board. The accounting documentation of customs gave the visitor and a head, with themselves in capital they took «old podjachego».

Thus, in poreformennyj the period activity of customs in the Russian state was carried out in a traditional key, the majority of organizational and design procedures was generated in second half XVI - first half XVII century At the same time, the important features of development of customs system of this period were introduction of the general within the state of rules of fiscal taxation of transactions of purchase and sale, the statement of the uniform approach to completion of states of customs, strengthening of a legal regulation of practical activities of customs.

Feature of state regulation of trade was that the legislator did not do basic distinctions in taxation of transactions internal and foreign trade. However special character of settlement of some relations in sphere of trade of foreigners in second half XVII century demanded carrying out of differentiation of many procedures in the near future.

All it testified that in the organisation of customs service in poreformennyj the period there were important qualitative changes.

In customs business, as well as in any other sphere of the social activity settled by the state, always there were cases of infringement of the established instructions, therefore struggle against offences in customs sphere became the important direction in the state law-enforcement activity.

The earliest, in the Kiev Russia, an offence evasion from payment of customs payments was developed. Punishment for this act was expressed in fines, the whole system of penalties corresponding to system of duties was gradually issued. For example, non-payment is washed (originally trading, and then proezzhej duties) was punished by payment non-payment tamgi (the basic trading duty) - payment protamozhja is washed out, stain non-payment (duties on sale of a horse) - payment propjatenja, non-payment of other duties was punished by corresponding "precepts" (penalties for interdiction infringement). Penalties were estimated, proceeding from goods cost, and constituted from 40 to 80 % of this cost.

In XIV century attempt to define the objective party of this act for the first time has been made, in particular, to characterise a way of its fulfilment - «where will go round is washed out is washed» (i.e., evasion from payment proezzhej duties by journey on other road). Presence or absence of fault was thus considered: «And will pass it is washed, mytnika at an outpost will not be, it is washed and washed out is not present. And stizhnet [will overtake - Century B] it mytnik, it the takes washed, and are washed out there is no also a precept is not present». That is in the event that the merchant carried the goods openly, on the road defined for journey, but because of absence on a post of the collector could not pay for journey, such merchant was not made accountable as the infringer. This norm testifies that in Russia the concept about fault as by a necessary component of the subjective party of an offence in customs sphere already has at that time started to be formed.

Evasion from payment of customs payments prevailed among customs offences and during later period, in particular, in the Moscow state. Complication of design procedures led to the further variety of ways of fulfilment of the given act, but did not influence its objective party in essence.

So, in the Moscow state the requirement to show the goods to customs officers was standard fixed, not lowering it on the earth. «Instead of javja to [368 [369] customs officers will combine the goods from a cart or a vessel, and it that protamzhil» [370 [371] [372]. The size protamozhja was estimated, proceeding from goods cost: at wrongful descent of the goods in cost over two roubles it was collected protamozhe at a rate of two roubles (one rouble to a sovereign, the second - to the customs officer-otkupshchiku). At descent of the goods with cost one rouble it was appointed protamozhe «thirty three-copecks piece without grivna», i.e. Eighty copecks which also shared on two parts.

Other situation of evasion from payment of customs payments is described in the document of the middle XVI century forbidding trade in all other places, except the established auction «on others torzhkam, on villages and villages and on volosts or where-nibudi», and also trade «mezhu by itself», without goods appearance at the auction. It was recommended to pay two roubles of the penalty for such infringement under earlier mentioned scheme.

In later authorised customs reading and writing regulating functioning of true customs, the payment scheme protamozhja has changed -

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Now it it was completely collected in favour of the tsar.

Political centralisation of Russia and creation of the uniform Moscow state with inevitability led to unification and complication of customs procedures, and, hence, to occurrence of new structures of offences and complication of objective signs existing.

Introduction in XVII century of practice of calculation of the customs duties proceeding from goods cost (the rouble duty) has led to occurrence of such infringement, as understating under documents of its customs cost. Such act was punished by confiscation. («And which any ranks trading people will be the goods taiti and a sale price at the goods ubavlivati, and at those

Trading people those their goods imati on itself a sovereign irrevocably »). In the Moscow state confiscation which has considerably pressed penalties became the most widespread punishment for customs infringements.

The legislator of this time already knew about the special social danger of relapse. That is why repeated fulfilment of an offence on understating of customs cost was punished more religiously, than the first infringement, and the sanction for relapse had not only property, but also personal character - was recommended «to those people, over those their taken goods, to repair punishment, to beat a whip mercilessly».

At the same time the legislator understood, that understating of customs cost can make not only the proprietor of the goods, but also other persons, enjoying its trust, having the right from his name to make transactions, - «brothers, nephews, salesmen, a domestics». In such cases it was recommended to spend investigation, and it was necessary «to lead investigations strong, and bude who is possible tortures, that pytati». If and at cross-questioning proved to be true, that the proprietor of the goods did not know about cost understating then guilty persons (them were punished only it was necessary «to beat a whip mercilessly»), however the goods were not confiscated, as there was no fault of the proprietor. It testifies that in sphere of customs business principles guilty and the personal responsibility for the admitted infringements start to be formed.

Novotorgovyj the charter of 1667 regulating the Russian

External, including sea through Arkhangelsk, trade, has expanded the list of customs offences. In it such structure, as doubtful declaring for the first time was fixed. Article 43 Novotorgovogo of the charter ordered to captains of the ships arriving from the sea, having approached to [373 [374] [375] special check point - "shantsam", - a tax «to any goods a list» and to assure it at the chief. Later, already in port of Arkhangelsk, examination of the goods was spent. Everything, that has been revealed over a list, confiscated «on a great sovereign».

Earlier mentioned structure of evasion from payment of customs payments in new historical conditions has got the new lines predetermined by development of sea trade and occurrence of foreign merchants. In particular, for the purpose of suppression of secret import of the goods any goods were recommended to foreigners under the threat of confiscation «on coast at night not to carry» (item 46) and «between themselves, utajas», not to trade (item 41).

Though the status of foreigners in the Russian trade anywhere specially was not defined, practice enough soft punishments for foreign merchants gradually has been turned out: sanctions had exclusively property character, to infringers corporal punishments were not applied.

During customs reform of tsar Alexey Mihajlovicha by the important action there was a unification of linear measures, weight and volume within all centralised state. For trade began to stand out on hire from customs "orlennye" arshins, flanks, scales. As it was necessary to pay the duty for use of the state measures, quite often merchants evaded from rent, using own scales and arshins. For this infringement penalties, and as for Russian, and foreign merchants were provided. Article 71 Novotorgovogo of the charter ordered: «And bude at what foreigner will find the big scales, and for that on them imat velikija penja» [376 [377].

In general for the right of a described epoch characteristic line is uncertainty at a rate of the sanction for infringements. In texts of documents it is possible to meet instructions «to beat a whip mercilessly», «to punish with velikoju cruelty», «to be in great disgrace», «to execute kazniju», «to repair punishment without any mercy», «imat great penja», etc. Certainly, such uncertainty led to an arbitrariness and unjustified zhestokostjam.

Speaking about customs offences, it is impossible to ignore a plot about official abusings of attendants of customs without which analysis the picture will be incomplete.

The offences made by officials of the state in public sphere, have the special social danger as such infringements not only testify to individual deviations in legal behaviour, but also discredit the state in the opinion of the public. Unfortunately, corruption in government sphere in Russia has long history. Has not avoided this phenomenon and the Russian customs service.

In the end of XV - first half XVI century the majority of internal customs has been transferred to a payoff to private persons who were obliged to pay to the state the determinate sum of the customs duties on year. As earlier it was already mentioned, it allowed the state to receive the stable income, not penetrating in internal questions of functioning of customs office, not having constant staff of attendants, not supervising their activity. At the same time, such situation led to various abusings.

More often in the assigned customs there was an overestimate of the customs duties over the sizes established by norm. Unreasonable confiscations of the goods were other abusing which was taking place in otkupnyh customs. As the sums of the collected penalties and the confiscated goods in equal parts shared between the state and otkupshchikom, the state loyally enough concerned such infringements. Certainly, also obvious abuse of authority here took place, but it is not necessary to forget, that in any measure otkupshchikov pushed on this state any annual "naddachej" otkupnyh payments.

After occurrence in the middle of XVI century of the new approach to completion of customs offices - true service - character of official infringements has changed. Speaking about abusings of "true" customs officers, it is necessary to note special character of the subjective party of these offences.

Though at any time among customs officers it is possible to find the people making infringements, pursuing the mercenary motives, during the studied period often enough there were the infringements made under the pressure of circumstances. Customs heads and tselovalniki at a true way of completion of customs executed the functions gratuitously as the state duty, thus they were personally and the determinate sum of customs payments materially responsible for gathering from the supervised auction for a year. Naturally, it led to that customs officers frequently made secure and meaningly overestimated the sum of gathering. The similar situation was and at otkupshchikov which should collect custom charges with any way established "naddachej".

By preparation of customs reform of tsar Alexey Mihajlovicha this illegal practice has been studied: «Isstari such great duties as nowadays emljut, did not happen, and nowadays, every year, incessantly start novochinnye any superfluous vain duties customs heads and tselovalniki, being afraid of shortages and in its those shortages gosudarevoj disgraces and pravezhu». During reform official duties and responsibility of customs officers have been reviewed. By the tsar it has been proclaimed, that it «on customs heads and on tselovalnikah shortages without investigation to correct did not order». Now shortages were collected only when their reason were «neradenie, connivance, larceny and drunkenness», i.e. When there was a fault of the attendant of customs. [378 [379]

As during reform from customs officers the duty personally has been removed to compensate shortage in customs payments, it on the future has been strictly forbidden to overestimate gathering any way: «And bude which customs heads and tselovalniki over a sale price of the goods will start the additional price to impose and superfluous duties imat, and to those heads and tselovalnikam to repair punishment without any mercy» [380].

At the same time, possibility dopravljat a shortage of customs payments from customs goals and tselovalnikov if it is caused by their connivance still remained. So, if customs officers dropped from Arkhangelsk to Moscow the foreigners carrying without the permission «overseas pitija and sugars» [381 [382], they should compensate in efimkah (sound silver money) shortage of customs payments from own means. If necessary for a covering of a shortage of means

388

No, the customs officer could put on pravezh.

The special group of customs offences was constituted by the offences made in arrangement by the customs officer and the dealer when the customs officer for a certain bribe went on a conscious deceit of the state. We allocate them in special group, it was possible as to carry out such infringement only at a coordination of actions of two subjects.

In this group, first of all, it is necessary to notice understating on arrangement of customs cost, that at the price duty led to reduction of the sum of payments, with the same purpose were supposed understating in accounting documents of a rating and goods substitution. In such cases it was recommended to collect a shortage on officials of customs «twice without any mercy».

It is necessary to note also the state discrimination to definition of punishments for infringements in customs sphere: dealers basically were exposed to property sanctions (to confiscation of all or goods part, penalties). Corporal punishments were applied to them only as additional punishment at the qualified structures, more often - at relapse. The state otherwise approached to punishment of the customs officers guilty of official abusings, - them put on pravezh, could punish a whip (subjected to "public whipping"), their movable and the real estate could be confiscated.

The important problem connected with responsibility in sphere of customs business during the Moscow period, absence of the uniform certificate in this sphere was, moreover, in XVI - first half XVII century guarding norms had territorial character, their maintenance leaning against norms of custom, considerably differed in the various earths.

During customs reform of tsar Alexey Mihajlovicha uniform within all Russia approaches to customs regulation for the first time have been developed, but also now the problem of responsibility for customs offences has not been up to the end solved - guarding norms have been included in the most different is standard-legal documents, including duplicated in the subordinate legislation. It is possible to assume, that such uncertainty of legislative base created considerable difficulties in law-enforcement activity.

The most important norms in this sphere have been fixed in the Trading charter 1653 [383 [384], the Authorized reading and writing, accepted on April, 30th, 1654 [385],

Novotorgovom the charter of 1667 (article 9, 20, 36, 40-42, 46, 55, 59, 62-63, 67, 70,

392

79, 84), the nominal decree with a seigniorial sentence from February, 28th, 1677 «About

Collecting of customs shortages on heads and tselovalnikah, about election to those gathering of people kind, about rewarding of these for treasury profit

393

The salary and about punishment voevodami goals and mandative people for bribes », the nominal decree with a seigniorial sentence from July, 11th, 1681« About measures to disgust of the loss to treasury, an event from a shortage of duties from the goods, about cancellation of customs payoffs and about the commission of this gathering to true heads and tselovalnikam »(articles 8-11 391 [386] [387] [388] [389]), the nominal decree from March, 23rd, 1686« About an appearance to trading people of the imported goods in the Moscow Big customs with zapiskoju these in books, and about neprodazhe the goods without payment of duties under

395

Fear of the fine and corporal punishment ».

As customs offences already at early stages of the Russian history caused a considerable economic damage to interests of the state, struggle against customs offences was the important direction of the state activity. Briefing all above-stated, it is possible to note the following most typical, the moments.

1. Absence of a payment of true customs officers forced them to find means of subsistence during free time from work, and quite often pushed on assignment of the state sums, overestimate of payments and other abusings.

2. In the course of investigation conducting on customs offences in the Moscow centralised state application of tortures (cross-questioning), thus torture was supposed was regarded as legal proceeding, instead of punishment. Application of torture not only to suspects, but also to witnesses was on occasion supposed.

3. Among punishments for customs offences property sanctions prevailed. The most widespread punishment in the centralised state - confiscation of all goods or its part, smaller distribution had penalties. Corporal punishments were applied in special cases - at relapse in addition to confiscation, in the absence of necessary money resources, at office infringements.

4. Struggle of the medieval Russian state against customs offences has been complicated by absence of the uniform legal document defining a circle of criminal actions and offences in customs sphere, the objective party of offences, a measure of punishments for various kinds of offences.

As customs offences already at early stages of the Russian history caused a considerable economic damage to interests of the state, struggle against customs offences was the important direction of the state activity.

At the same time, the experience got in struggle against customs offences in Х-XVII centuries, has allowed the Russian state in XVIII century on to leave qualitative higher level in the organisation and regulation of customs business, and also struggle against customs offences. It was expressed, first of all, in change of organizational bases of passage of customs service in XVIII century

Thus, in the Moscow centralised state the customs service as a special direction gosudarstvennovlastnoj the activity, called to provide trade state regulation for the first time was issued. Feature of customs regulation of that epoch is its primary orientation to home market, foreign trade activities regulation had auxiliary character.

The customs service in the Moscow centralised state can be characterised in three basic aspects - institutsionalnom, standard and dejatelnostnom.

Institutsionalnyj the aspect opens the organizational bases of customs service and system of customs offices. The analysis of historical sources allows to speak about existence of "customs system» only with certain reservations as the uniform central body which would co-ordinate activity of all customs was not issued yet.

Besides it, the uniform organizational bases of customs service have not been developed yet - existed otkupnye and true customs, and the same customs offices periodically appeared that on one, on other organisation-legal mode. At the same time, the tendency to increase in relative density of true customs, up to full prohibition otkupnogo maintenances of customs during the separate historical periods is traced. It is explainable - activity of true customs was more accurately regulated and under control.

At the same time, the true service had a number of the important lacks which have led to its gradual curling at a following historical stage:

- It was gratuitous and actually was one of forms of the state duties;

- It had urgent character, the term of appointment in one year did not allow to be issued to group of the qualified managers;

- The government activity of customs had mainly repressive character: though at Alexey Mihajloviche also there is a practice of encouragements for diligent work, the facts of grants of dignity of true customs officers met much less often, than punishments and compulsory collectings from them.

The standard aspect of customs service in the Moscow state opens to us process of transition from usually-legal regulation of customs service to the legislative. This process occurred gradually and was stretched more, than for hundred fifty years. During this period the legal originality of separate territories (a particularism in the right, inherited from the period of feudal dissociation) was gradually overcome and uniform approaches to legal regulation within all Moscow state were developed. It is natural, the All-Russia market could not be generated in the absence of uniform legal space.

Legal base of activity of customs in XV-XVI centuries constituted authorised customs reading and writing, and in XVII century the hierarchical system of the customs legislation has started to be made out.

Dejatelnostnyj the aspect of customs service in the Moscow state can be opened through practice of functioning of customs. Sources for studying of this aspect are materials of customs office-work and, first of all, customs books.

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A source: BALKOVAJA Valentina Grigorevna. CUSTOMS SERVICE In the CONTROL SYSTEM of the RUSSIAN STATE (XVI-XVIII centuries): ISTORIKO-LEGAL ASPECT. The DISSERTATION on competition of a scientific degree of the doctor of juridical science. Moscow - 2017. 2017

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