In short, it is manifest that even the most favored classes of the Russian peasantry are hardly able to make a living, however moderate, by farming on their plots. Hence the economic dependence of the Russian peasant, evidenced in various ways.
There is yet another very important feature of modern peasant economy which is brought to light by the budgets. A by no means insignificant part of the entire peasant consumption is to be provided for in the market outside of farming,[41] and consequently a corresponding portion of the peasant’s labor must be spent in production for the market. Thus the archaic peasant husbandry based upon natural economy has been to a very considerable extent superseded by money economy.[42] In other words, Russian farming has developed from the production of use-values or utilities to a production of commodities.
CHAPTER IV.
TAXATION OF THE PEASANT.
When the balance of a peasant farm is closed, year in, year out, with a deficit, it is only of secondary importance whether there be added to it a score of rubles or not, in taxes. In either case the farmer has to look for employment outside of his homestead that he may be able to keep body and soul together. Nor is it of great moment that the taxes must be paid in money, since at any rate not a small part of the produce must be carried to the market to be converted into money for the purchase of implements, clothing, and even of food for the peasant and his cattle.[43] But the economic influence of taxation is marked by its compulsory character, as well as by its unequal pressure upon different classes of the people.
It may be regarded as an established rule that the burden of taxation is, in Russia, in inverse ratio to the means of the taxpayer.[44]
The former serf is taxed more, absolutely (every male and every worker), and relatively (every acre of land), than is the former State peasant. The difference is literally the tribute paid to the landlord class for the emancipation of their serfs.
Indeed, the greater part of the contributions of the former serf is composed either of his redemption tax, or of the payment due to his master (taille):