The Construction and Maintenance of Bridges in the Tomsk Province at the Expense of the Provincial Local Tax in the Late 19th — Early 20th Century

Abstract

On the basis of the archival materials and legislation the article provides the analysis of the functioning of the system of the maintenance and the constructing of the bridges in the Tomsk province at the expense of the provincial local tax in the late 19th early 20th century. The lack of clear criteria for the national legislation did not allow the county and township authorities to accurately attribute this or that bridge to the one of those financed by the provincial local tax. This gave rise to the practice of supplying not enough motivated applications to the Tomsk provincial management of the construction of the facilities at the expense of the whole province. The author shows that to streamline the preparation of three-year provincial local budgets, the Tomsk provincial administration issued instructions and circulars. Structured management of the provincial budget received approval of the highest state authorities. The author expresses the thesis of a significant imbalance between the wishes of the county administration and the capabilities of the provincial administration in the financing of construction and maintenance of bridges from provincial local taxes. There was a practice of extra budgetary allocations of funds for urgent repair work.

DOI 10.14258/izvasu(2017)2-19