Lietuvos Didžiosios kunigaikštystės iždo komisijos Tabako departamentas : struktūra ir tarnautojai

LTReikšminiai žodžiai: Abiejų Tautų Respublika (ATR; Rzeczpospolita Obojga Narodów; Žečpospolita; Sandrauga; Polish-Lithuanian Commonwealth); Didikai ir magnatai; Iždo administracija; Iždo komisija; Lietuvos Didžioji Kunigaikštystė (LDK; Grand Duchy of Lithuania; GDL); Socialinė struktūra; Tabako administracija; Tabako departamentas; Tabako mokestis; Tabako mokesčio įstatymas; Valstybės monopolija; Nobility; Social Structure; State monopoly; Tobacco Department; Tobacco Taxation Law; Tobacco administration; Tobacco tax; Treasury Commission; Treasury administration.

ENTobacco Taxation Law was adopted in Lithuania in 1780. The structure of Treasury administration was supplemented with new institutions responsible for the development and control of the local tobacco industry. Collection and control of tobacco taxes was within the competence of the newly established Tobacco Department with the newly developed administration infrastructure, and the corps of servants bound by subordination, coordination, and control relations. During various periods of time the Tobacco Department employed 20-27 servants- officialists remunerated by the state, including the regent of the department, the controller, 4 tobacco examiners, 2 tobacco factory inspectors (later renamed into directors), 2-4 lustrators, 13-14 tobacco warehouse clerks, the paymaster of the exchange, the scribe, and the subaltern. The Tobacco Department employed a few more lower-level employees whose functions included document management and fulfilment of other tasks.Development of the employee corps was conducted in line with the procedure mandatory to the administration of the Treasury, namely production of guarantee documents, oath, and introduction into the office. Employment at the Tobacco Department ensured continuous income to the representatives of the minor nobility and, at the same time, offered career possibilities. Part of the individuals employed at the institution under consideration managed to carve out a career for themselves in the internal hierarchy of the agency. For example, J. Oskierka and J. Kropinskis initially employed as tobacco factory clerks in a couple of years of service were elected to higher positions of tobacco examiners and their income from the received salary trebled. Analysis of the personal composition of the Tobacco Department employees and those who ensured for them revealed that the majority of servants at this department were representatives of the minor powiat nobility with guarantee documents mostly received from the middle-level nobility or representatives of the powiat political elite. State monopoly on tobacco trade and manufacturing resulted in discontent manifested by part of the society. The nobility were dissatisfied with the growth of the apparatus of tobacco tax administration and the size of remuneration set for the employees. The annual cost of the Tobacco Department almost equalled the revenues collected into the Treasury as tobacco tax. [From the publication]

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