INTEODUCTION. 



VII 



industries in Eussia are free, being subject to but two forms of taxation, namely, 

 the trade license and a tax on income levied per centum, or proportionally. The 

 latter is in effect a peculiar kind of income tax. In reference to the class of prod- 

 ucts mentioned above subject to taxation or excise, although the quantity produced 

 thus becomes clearly ascertained, their value without excise is liable to fluctuations 

 not easily determined, not unfrequently, especially in the case of spirit, dependent 

 upon the conditions of the payment of excise. The sources of the statistical data 

 set forth below are the detailed offlcial accounts annually published by three Depart- 

 ments, namely, Trade and Manufacture, Excise, and Mining. 



Table 3. 



1. The figures in this as in the other columns must be regarded as approxi- 

 mate, exclusive of minor industries. The manufactories and mills included in this 

 column are registered by the Department of Trade and Manufactures. Here enter 

 neither the works whose productions pay excise nor those which produce metals. 



2. Under this rubric the production is estimated by the approximate mean 

 values of the articles produced. The values for alcohol and illuminating oils are 

 taken without excise; for the remaining articles, with excise. The products of the 

 naphtha, match and yeast manufactures are shown in totals for all the years, although 

 the excise in the cases was introduced only in 1888. These figures differ from those 

 given in the following tables, for example, the fifth, as certain excises are entered 

 here, as also all the products from the distillation of naphtha. 



