From the History of the Crimean Muslims Taxation in the 19th Century: The “Tatar Levy,” Details of Preparation, Collection, and Distribution: Materials from the Russian State Historical Archive

The article draws on documents from the Russian State Historical Archive (fond 1152 “Department of Economy Council", series 1-5), to examine process preparing, collecting, and distributing tax for Crimean Tatars (the so-called “Tatar Levy,” tatarsky sbor). problem taxation arouse immediately after annexation Crimea. Fiscal system Khanate differed that Empire. Poll used in Empire was unacceptable Muslim. Amount parameters adapted Tatars’ religion caused long discussions authorities. Only 1829, at insistence M.S. Vorontsov, a poll introduced Tatars, Tatar Levy. It amounted 1 ruble 50 kopecks or 43 silver be directed priority needs draft budget compiled by Novorossiysk Governor-General, cleared with Ministry Finance Council Empire, approved Emperor. Levy funds were distributed several target areas: infrastructure projects (construction road Southern coast Crimea, construction stone bridges, renovation administrative buildings, creation port infrastructure, providing water supply peninsula); support agricultural (creation new vineyards Magarach); recreation mud baths near Yevpatoria Saki, financing Nikitsky Botanical Garden); restoration cultural historical objects (restoration Khan's palace Bakhchisarai, Juma-Jami Yevpatoria, replenishment museum collections, building mosques churches). revenues significantly reduced mass emigration population 1860. finally abolished 1874, when unified other taxable estates Tauride gubernia.