ENAfter the third partition of Polish-Lithuanian Commonwealth in 1795, the legislations of the Russian Empire came into effect in the heartland. The merchants of Vilnius, like all the merchants in the Russian Empire, were divided into three guilds according to the chosen business line, size of share capital and category of ransom bills. In order to form a financially strong group of big business loyal to tsar, tsarist government granted the merchants a "package" of social benefits. The benefits maintained social image of the merchants. However their social status, bound up with their professional trade activities, became dependent from the selection of economic domain and the size of share capital. Such system of payments suppressed the initiatives to register in the guild of merchants. Probably because of the high cost of business and underdeveloped benefits system, people, who were potentially able to develop big businesses, preferred choosing a lower category of business instead. On the other hand, up until 1824, both city dwellers and countrymen had been able to take advantage of better economic conditions and compete with merchants, while paying lower taxes. Privileges, granted to these strata, added difficulties to the activities of merchants, who were paying higher taxes. In order to stimulate commercial activity of the merchants, the legislation enacted in 1824 compelled all strata to purchase business licences and pay corresponding taxes. After the third partition of Polish-Lithuanian Commonwealth, a new generation of merchants was forming in Vilnius. With the changes in political situation, many new activity opportunities opened up for merchants, arriving from abroad, principal towns of Russia and Kingdom of Poland. In 1800–1824, the stratum of Christian merchants was formed mainly by merchants, arriving from abroad and other cities of the Russian Empire.The local group of merchants was mostly represented by Jewish, who could not move due to the Pale of Settlement. That is why when the political situation after the year 1812 and economy in the third decade were stabilised, merchants adapted to the new social and legal environment, and a new group of Vilnius merchants (mainly consistent of Vilnius city-dwelling Jews and merchants from abroad and principal Russian cities) started developing and secured a footing in business. [From the publication]