judicial culture

The article under consideration pertains to the study of a relatively obscure phenomenon in the annals of Russian history — namely, tax offices. By the onset of the 20th century, these institutions had evolved into a pivotal component of the tax calculation technology within the advanced segment of the Russian tax system. A significant aspect of their function pertained to the consideration of objections raised by entrepreneurs with regard to the amount of additional business tax levied upon them. The study draws upon a collection of objections lodged by taxpayers of the 2nd Tomsk office in 1907. The research methods employed encompass graphology, textology and hermeneutics. By comparing the design of the objections, typical expressions and the logic of substantiating taxpayers’ demands, identifying differences between similar documents and analysing corrections in the texts, the author discovers three series of objections, in each of which all documents (from two to eight in number) were undoubtedly composed by the same person. The author’s analysis is further enriched by a comparison of the handwritings in which the objections themselves, the signatures under them and the notes to them were written. This analysis demonstrates two key findings. Firstly, the objections were not composed by the taxpayers themselves, but by professional consultants. Secondly, at least two consultants had assistants who were directly involved in the preparation of the documents. In one particular instance, the name of the consultant was also identified. This finding suggests a discernible tendency among provincial entrepreneurs in late imperial Russia to entrust the reduction of their tax payments to professionals engaged in legal services.