All taxable property of the state, that of corporations for the most part excepted, is assessed by the township assessor.
The urban population, divided into two categories according to their taxable wealth, elects delegates direct to the college of the government (Guberniya), and is thus represented in the second degree; but the system of division into categories, according not to the number of taxpayers but to the amount they pay, gives a great preponderance to the richer classes.
The funds for covering the compensation payable in respect of accidents are raised by payments based, in agriculture, on the taxable capital, and in other trades and industries on the earnings of the insured.
The census estimate of the true value of property constituting the national wealth was limited in an enumeration of 1850 to taxable realty and privately held personalty; in 1900 it covered also exempt realty, government land, and corporation and ptiblic personalty.
In general, each county has from three to seven commissioners - the number is fixed by county laws - elected on a general ticket of each county for a term of from two to six years, entrusted with the charge and control of property owned by the county, empowered to appoint constables, judges of elections, collectors of taxes, trustees of the poor, and road supervisors, to levy taxes, to revise taxable valuations of real property, and open or close public roads.
Lastly, to come to the bottom of the social scale, there were the common people, taxable at will, subject to the arbitrary and burdensome forced labor of the corve, cut off by an impassable barrier from the privileged classes whom they hated.
A kind of seigniorial taille continued to exist besides the servile taille, but this kind presupposed a title, a contract between the taxable roturier and the lord, or else immemorial possession, which amounted to a title.
A special tax not exceeding 3 mills on the dollar may be levied on all taxable property for school purposes, and the proceeds apportioned among the school districts according to the number of school children.
The county commissioners have the care of county buildings, consisting chiefly of a court house, gaol and house of correction, but are not allowed to expend more than one thousand dollars for repairs, new buildings or grounds, without authority from the county convention; the commissioners have the care also of all other county property, as well as of county paupers; and once every four years they are required to visit each town of their county, inspect the taxable property therein, determine whether it is incorrectly assessed and report to the state board of equalization.
On the other hand, the growth of the Muscovite state with its fiscal and governmental requirements involved a watchful repartition of burdens among the population and led ultimately to a system of collective liability in which the farms were considered chiefly as the sources of taxable income.