Izvestiya of Saratov University.
ISSN 1819-4907 (Print)
ISSN 2542-1913 (Online)


appraisal work

«Rules of an Estimation Immovable Property for Taxation by Zemstvo Gathering» on June, 8th, 1893 and Change of Problems of Zemstvo Statistics

In the 90s of the XIX century in Russia’s zemstvo gubernias appraise work was being done on determining the earning power of the lands intended for agriculture, and also real estate for the purpose of imposing zemstvo taxes. The foundation for that research was laid by ordaining the law «Rules of assessment of real estate for imposing zemstvo fees» on June 8, 1893 which put the performance of zemstvo statistical work under government control.