MANUFACTUEINci AND THE HOME TRADE. 



199 



All the trade dues of Siberia scarcely amount to one million roubles, which includes 

 the receipts on first and second guild certificates, retail trade and other licenses, market 

 carrier dues, additional taxes to the services connected with lodgings, and the supplementary 

 dues, three per cent on share undertakings and assessed tax on guild and non-guild concerns. 



The incidence of these taxes according to different articles and governments in 1889 is 

 shown in the following table. 



T a X e s: 



First guild . . . 

 Second » ... 

 Retail trade . . . 

 ! Trade certificates 

 Clerk » 



Carrier » 

 Peddlar » 

 Fair dues .... 



Fines 



Special taxes . . 



Supplementary dues: 

 Three per cent 

 Assessed taxes 





>^ 





8,445! 6,435 

 9,479 20,631 



2,084 

 437 



5,460 

 464 

 102 



424 



201 



2,908 



209 



9,231 



1,720 



183 



988 



8,428 

 46,368 

 17,988 



1,036 

 17,761 



2,792 

 390 

 435 



5,01 



7,810 



316 

 9,118 



1,005 



22,068 



I 

 10,680: 



617 



11,378 



2,8 



294 



28 



2,214 



3 



28,721 



44,772; 119,675, 125,6981 156,927 



198,688 222,327 



43,343 



53,633 



As the assessed tax is only imposed in the four most important governments of Si- 

 beria, data on business done and profits received are only to be had for these governments, 

 and, even so, only in respect to guild, industrial and commercial undertakings. 



In the two following tables is set forth the distribution of guild undertakings according 

 to the nature of the industry or trade in the said four governments of Siberia, with a 

 statement of the turnover, profit and average lucrativenoss for each separately for 1889 



* Not collected. 



