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Humanitarian sciences in Siberia

2016 year, number

THE TAXATION IN TUVA IN THE PERIOD OF CH’ING EMPIRE

A.A. Samdan
History of the Tuvan Institute for Humanities, 4, Kochetova Str., Kyzyl, Republic of Tuva, 667000, Russia
Keywords: tax, furs, duty, Manchurian Empire, Tuvan khoshuns, guards

Abstract

This article based on the archival sources attempts at systematization of various kinds of taxes collected from khoshuns of Tuva in the period of Ch’ing empire. The main unit of direct tax ( alban ) was in the form of sable furs. This tax equaled three sable furs from each orege (household). Extermination of fur-bearing animals and penetration of Russian and Chinese commercial capital into Tuva led to increase in fur prices and impoverishment of the population of Tuva. Undurug was another kind of tax. Its rate was established in accordance with the “Code of Chinese Chamber of External Relations” and it had to be paid in the form of domestic animals. Undurug was used to pay salaries to officials and for various economic needs. Military duty seemed to be the most burdensome because it involved labor and financial resources. According to the “Code”, “military lists” were made once in every three years and men from 18 to 60 years of age had to take part in the annual military call-ups. In doing so, they had to provide themselves with the ammunition, two replacement horses and foodstuffs. In addition, guard duty on the borders of Tuva and urton duty (maintenance of messenger service) lay as a heavy burden on arats (poor herdsmen). Urtons had a military organization and Tuvan khoshuns had to pay salaries to the officials and maintain urtons . According to the “Code”, once in every three years the Tuvan khoshuns had to perform administrative services and other duties in the headquarters of Uliasutai tszyan - tszyun and ambyn-noyon of Tuva, in the offices of the governors of khoshuns and sumons . Thus, Tuvans had to pay various kinds of taxes and perform various duties in the period of Ch’ing empire. Penetration of the Russian and Chinese commercial capital, barter and usurious character of trade imposed by the Russian and Chinese merchants considerably aggravated the difficult socio-economic situation as it was in Tuva.