The introduction of the poll tax in Russia is associated with the name of Peter the Great. However, such a form of tax existed long before it appeared in our country, on the territory of Ancient Rome, later in many European states, and was canceled at the end of the 19th century after the introduction of the new income tax form.
In 1724, a complete population census was completed in Russia, which did not include clergy and nobles. Based on the results of this event, a tax was determined, which was now to be paid by all the men of the country, including newborn children and the elderly. A lavish file is a special form of tax levied on certain residents in favor of the state treasury. It should be recalled that such a tax (lodging or tax) has existed in Russia since the 15th century, ministers of churches and the highest privileged classes were also exempted from it.
In the fall of 1718, Emperor Peter the First demanded to collect revision "fairy tales", that is, to conduct a census of the entire male population of the country. “Tales” at that time called special documents that reflected the results of the census. This document indicated the personal data of the owner of a particular yard and members of his family (last name, first name, middle name, age). The audit tales were compiled in urban areas by representatives of the city government, and in rural areas by elders, landowners or their managers. Revision "fairy tales" were subject to mandatory clarification, in the periods between their collection, the absence or presence of a person at his place of residence was recorded. If the person was absent, the reason was indicated (death, escape, military service). All clarifications related to the year following the collection of "fairy tales". In simple terms, a person could die, and his family had to pay for it the next year after death. Such a census system allowed the state to increase tax collection and make good money on the so-called "dead souls."
The census begun in 1718 was completed only by 1724, and as a result of its census, about five million people (souls) were counted. Some historians believe that the per capita tax introduced by Peter the Great had only one purpose - to collect money from the population for the maintenance of the existing Russian army. The first rate of this tax was 80 kopecks per year from one family member (male), in subsequent years it fell to 74 kopecks. The Old Believers paid a double rate of the poll tax until 1782, due to which the common population dubbed them "double-edged". Until 1775, the merchant class was obliged to pay tax on an equal basis with the rest, then interest charges on the capital owned were introduced specifically for them.
A gradual increase in government spending could not but affect the amount of tax levied on the ordinary population of the country. By 1794, the poll tax had grown to one ruble. Since the mid-19th century, the tax amount has become completely dependent on the place of residence of its payer. Residents of cities were obliged to annually pay the state to file in the amount of 2 rubles 61 kopecks. The submissive lodging of the villagers by this time amounted to 1 ruble 15 kopecks.
For several decades, this type of tax has been the main source of state revenue. With the introduction of an indirect tax (a premium to the price of a product or service), its importance for maintaining the state treasury has significantly decreased. In 1863, the collection of capitation tax was stopped from the bourgeois (lower urban class) and guild (artisans, craftsmen, their students and assistants) almost throughout the Russian Empire (except Siberia and Bessarabia).
Large debts of the population to the state, the difficulty in collecting tax led to the fact that in 1887 the poll tax in Russia ceased to exist. An exception was Siberia, where this tax was levied from the population until the beginning of the twentieth century.