Vilniaus miesto iždas 1647–1794 m. pajamų–išlaidų knygų duomenimis

LTStraipsnyje tiriamas Vilniaus miesto magdeburginės dalies iždas. Siekiama nustatyti iki 1655 m. Maskvos okupacijos galėjusį būti pajamų dydį ir pagrindines pajamų–išlaidų tendencijas XVII a. antroje pusėje – XVIII a. pabaigoje. [Iš leidinio]Reikšminiai žodžiai: XVII–XVIII a. Vilnius; Iždas; Finansai; Ūkis.

ENThe article offers an inquiry into the treasury of the city of Vilnius. Currently available sources make it possible to conduct a more thorough analysis of the city’s revenues as of 1647. Prior to the Muscovite occupation of 1655, the income of Vilnius City Magistrate has been estimated to amount to 15–17 thousand Lithuanian auksinas. Based on the revenue analysis in the period from 1657 to 1794, four stages in the development of the city of Vilnius have been identified: 1) from 1657 to 1661 – the agony of the city’s treasury during the Muscovite occupation; 2) from 1662 to 1701 – the period of partial recovery of the city’s treasury when the income did not exceed 72 per cent of former revenues and the average income amounted to 8 374 auksinas (49 per cent of the “antediluvian” level). The author of the article assumes that during the Muscovite occupation the Magdeburgian part of Vilnius lost at least 55 per cent of its former economic capacity; 3) from 1712 to 1762 slow recovery of the treasury following the recession caused by the Great Northern War was observed as the average income reached 4478 auksinas which made up mere 26 per cent of the revenues collected before the occupation of 1655. Thus the period from 1712 to 1747 witnessed the longest stagnation in the treasury of the city of Vilnius; 4) from 1764 to 1794 a rapid increase in the city’s treasury was observed as the level of income exceeded by far that recorded before the occupation of 1655. In 1767 the city’s income amounted to 14149 auksinas, whereas in 1771 it reached as much as 33178 auksinas, i.e. increased almost two and a half times and well exceeded the revenues collected before the occupation of 1655. In the period from 1764 to 1794 the total average income amounted to 33189 auksinas.In the period under investigation the accounting of the city’s revenues and expenditures was based on the inventory of 1647. Only in the late 17th century new isolated taxes were introduced to replenish the treasury, for example, a tax on the imported malt or trade in salmon, which made up a separate group in accounting books. The new taxes, however, were an insignificant contribution to the city’s treasury, amounting to 5 or less per cent. In the second half of the 18th century the structure of the treasury revenues underwent significant changes. The transfer of the gate tax, which had the greatest impact on income growth, to the Magdeburgian part of the city in 1766 was accountable for the structural changes. The said tax became the most significant contribution to the treasury and could amount to as much as 70 per cent of the city’s total income. Revenue growth was also due to the increase in tax rates which had been boosted 2–3 times since 1779. Besides, in the second half of the 18th century the city started incurring additional expenses as starting with 1767 it began paying contribution to the Muscovite army, later substituted with the duty of provision for the armed forces of the Polish-Lithuanian Commonwealth and the so-called garrison of the city. The largest sums of money were allocated to the Muscovite army – in 1767–1779 these expenditures amounted to 34–82 per cent of the city’s total spending. This led to the fact that in the second half of the 18th century the city had treasury deficit for at least 18 years and treasury surplus for mere three years. The deficit amounted to as much as 45 per cent, whereas the surplus did not exceed 7 per cent. It can be stated that contribution to the Russian army was among the key factors accountable for the city’s growing debt and significant increase in taxes. Taking into consideration devaluation, it seems that the significant increase in the city. [From the publication]