[197] Redemption tax, corvée, taille, or rent paid to the state by the former state peasants.

[198] The translation differs from the original in the systematic arrangement of the entries, which has been adapted to the purposes of the present discussion.

[199] In the winter, cows as well as horses are fed mostly with straw mixed with flour. Oats is given to horses only in the season of farm work or in case of carrying.

[200] Milk, butter, cheese, as well as cabbage and cucumbers, which are produced exclusively for domestic consumption, are not included in the debits or in the credits.

[201] The single items are not quoted in detail, since they are very similar to those already produced in Budget I.

[202] Among the entries of which this sum is made up, we notice a yearly expense of 1.80 rubles for 1 pound of tea, and 1.00 ruble for 5 pounds of sugar a year.

[203] The boys go barefoot, and have no clothing but shirts; no pants, nor overcoats.

[204] It is peculiar to read among the entries “For horseshoeing (only the fore feet), 0.60.”

[205] Note.—Series I contains the results of many years’ experience on a few farms. Series II comprises such estates, on the one hand, on which the area planted with wheat coincides with that manured, so as to justify the inference that the fields are manured precisely for the wheat crop; on the other hand, it includes such estates on which no fertilizing is practiced at all. Series II, as well as the great majority of the average yields which could be ascertained by one census, is distinguished from Series I in that it refers to no stated term of observation. The slight difference between, or rather the identity of, the averages in both series guarantees the validity of all the averages, though the period of observation be not stated.