VUI 



INTRODUCTION. 



3. Under this rubric are iucluded, gold, silver, platinum, copper, lead, zinc, 

 tin, cast iron, coal and salt, iron and bronze founding, iron manufactures, steel and 

 rails, while ores of manganese and chromium, sulphur, asphalt, naphtha, porcelain, 

 clay, phosphates, Glauber's salt and iron pyrites have been omitted. The latter were 

 unknown in the pre\ious years and are entered [in the total for mining production 

 ;riven for 1890 in the following Table 5. 



4. The totals of this table do not include data referring to Finland with the 

 exception of mining. The year 1878 omits the data for Poland. Further, the table 

 does not cover small manufacturing undertakings nor household industry, in conse- 

 quence of which the actual production is much higher than that stated. Photog- 

 raphy, printing, baking and similar industries are also not included in the rubrics 

 of this table, but are to be found in Table 6. 



It is exceedingly important to direct attention to the fact that the considerable 

 taxation to which the excitable forms of manufacturing industry are subjected, namely, 

 spirit, sugar, kerosene, matches, tobacco, does not stop the development of these in- 

 dustries. This is seen from the fact that during the thirteen years indicated in the 

 table these productions fully doubled, which is undoubtedly connected with the simul- 

 taneous growth of other forms of industry, the latter giving the people the means 

 to pay considerable excise duties, whose annual amount is to be seen from the 

 following figures taken from the accounts of the State Control. 



Spirits, beer and other alcoholic drinks 



Tobacco 



Sugar 



Kerosene * 



I\latches 



1882. 



1885. 



1888. 



1891. 



Millions of paper roubles. 



253.0 



14.8 

 8.1 



247.4 



28.6 



20.9 



10.2 



4.7 



Producing about 800,000,000 roubles of annual Imperial revenue, the excise 

 duties fall upon manufactured articles, whose total value hardly exceeds 400,000,000 

 roubles, or increase their total value by at least 75 per cent. Among them 

 spirituous liquors, sugar, matches, and kerosene satisfy such popular needs as 

 are much more important than those which are served by the great bulk 

 of foreign goods upon which is levied a much lower duty than the excise. The 

 amount of the former appears from the fact that the customs duties for 1890 equalled 

 142,000,000 roubles, while the value of the imported goods in that year is stated as 

 416,000,000 paper roubles. The custom duties thus formed 34 per cent of the value 

 of the imported goods, which nearly equalled the value of the manufactured goods 

 paying excise. Moreover, seeing that the extent to which such duties are imposed 



* Excise upon illuminating petroleum, oils and matches was introduced in 1887. 

 There is no tax on salt in Russia. 



