b o o k Although previous to the reign o f Peter the Great, therc
v 1 had been certain bodies o f merchants enjoying peculiar privileges
which raifed them above the condition of peafants;
. yet thefe were fo few, and their advantages, confidering the
immenfe monopolies which were in the hands of' the crown
and the oppreffion which they neceflarily laboured under
from the power o f the great, extremely precarious. Peter,,
who during his travels into foreign countries had perceived the.
utility and neceffity of a third eftate for the purpofes of commerce,
made many regulations with this view, which, though
excellent in themfelves, yet not being adapted to the ftate
o f property in Ruffia did not in general anfwer the end pro-
pofed. Among the moft beneficial of thefe regulations muft
be mentioned, that he endowed forne free towns with certain
privileges, which were afterwards augmented by Elizabeth.
But thefe privileges were confined to Peteriburgh, Mofcow,
Aftracan, Tver, and a .few other great provincial towns;
and all the inhabitants, even merchants not excepted, were,
in fome cafes, upon the fame footing with the peafants, particularly
in two inftances, which are confidered in this country
as indelible marks o f fervitude : they were fubjedt to the
poll-tax, and to be draughted for the army and n a v y .. Her
prefent majefty has exempted the body o f merchants from
thefe two odious inftances o f fervitude; has greatly increafed
the number and immunities of the free towns; and has permitted
many o f the crown-peafants, and every free man, to
enrol himfelf under ftipulated conditions into the clafs of
- merchants or burghers, who form the third order of inhabitants
now under confideration.
The merchants are diftributed into three clafles. "T h e
firft comprehends thofe who have a capital o f ¿1000 ; the
g fecond
M E R C H A N T S A N D B U R G H E R S . toy
fecond thofe who poflefs ¿ 1 0 0 0 ; and the third thofe
who are worth ¿ 1 00. '— *— '
By the 47th article o f the celebrated manifefto o f Graces,
as it is called, which the emprefs conferred upon her fub-
jedts at the concluiion of the Turkiih war in 1 7 7 5 , all per-
fons who chufe to enter themfelves in any o f thefe clafTes
are-exempted from the polhtax, upon condition o f paying
annually one per cent, o f their capital employed in trade to
the crown *. The extent o f their capitals, however, is not
rigorouily inquired into, for it entirely depends upon the
merchants to name the oftenfible fum which they are fup-
pofed to be worth ; as a perfon pofleffing above £2.000 may-
enrol himfelf in' any o f the inferior clafles, or even in that-
of the burghers, i f he chufes to pay the poll-tax rather than
one per cent, o f his capital, and be entitled to no more privileges
than they enjoy.
This alteration in the mode o f aflefling merchants is productive
o f great advantages both to the crown and to the
fubjedt; the former receives, and the latter cheerfully pays
one per cent o f their capital, as well becaufe they are by that
means exempted from the poll-tax, as becaufe they are alfo
entitled to additional immunities. It is alfo a juft import, as
each merchant pays according to his fortune ; i f his profits
* A lite ral tranflation o f this rema rkab le “ an annual afleffment o f one per cen t, o f
a rtic le is h e re fubjoin ed. “ T h e in h a b i - . “ th e ir cap ita l, w h ich it hey, d e clare is em -
tants o f towns who .do hot poflefs a capi- “ p lo y ed in trad e , in confideration w h e re o f
-tal o f 500 roubles, ,£.ioq, and merchants “ th e y are exempted from th e p o ll- ta x .
“ declared infolyent,.fliaU b e ex c lu d ed from “ T h e bu rgh ers con tin u e -upon th e fame
“ the body o f m e rch an ts, and .ihall b e “ foo tin g as --before,” ’ .
“ elalfed amon g the burghers.. O n th e A lfo , in the 46 th a r t ic le , -“ W e , p e rm it
“ con trary, all- b u rgh e r s , w h o b y th e ir in - 11 all perfons franchifed b y th eir lords to
“ •.duilry have acquired the fum o f .c o o ro u - “ ehufe th e fre e towns in which th e y wiih
11 bles, fliall be admitted in to th e body o f “ to refide, and to enrol themfelves eith e r
“ .merchants. T h is body ih all remain di- amon g the merchants o r bu rgh ers o f that
“ vided as before into th ree clafles, in p ro - “ tow n ,” & c ,
61 .portion to th e ir capital., tlie y ih a ll p a y
P a increafe,