About the features of collecting fines for violation of the rules of drinking trade in the Nalchik district in the last third of the 19th century

E.A. Anishchenko

Abstract. The article discusses the features of the organization of the drinking trade in the Nalchik district of the Terek region in the last third of the 19th century based on an analysis of office documentation on the collection of fines for violating the rules on the drinking trade. The features of the functioning of administrative and financial institutions whose competence included issues of control over trading activities were considered: Stavropol Treasury Chamber, Excise Department of the Stavropol Province, Terek and Kuban Regions, district treasuries. Aspects of interaction between government structures at the regional, district and precinct levels and local governments on the implementation of tax policy in terms of control over the payment of drinking taxes in the Nalchik district are considered. A conclusion is drawn about the procedure and features of collecting fines for violating the rules of the drinking trade in the Nalchik district in the last third of the 19th century.

Keywords: Nalchik district, Terek region, Stavropol Treasury Chamber, Excise tax management, drinking trade, drinking tax

For citation.  Anishchenko  E.A.  About  the  features  of  collecting  fines  for  violation  of  the  rules  of  drinking trade in the Nalchik district in the last third of the 19th century. 2024. Vol. 26. No. 2. Pp. 152–160. DOI: 10.35330/1991-6639-2024-26-2-152-160