Soviet Archives - Collection of Government Documents on Workers

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From the Collection of enactment and decrees of the government for 1921, Administration of the Council of People's Commissars of the USSR

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On the supply of horse‐drawn labor, attracted through the laborhorse tax. ( Izv. No. 288, S. U. 79‐671 ).

Article No. 671.

Decree of the Council of Peopleʹs Commissars.

The Council of Peopleʹs Commissars decided:

1. In the order of the horse‐drawn labor tax, the needs of state institutions and enterprises that have not been removed from state supply are subject to satisfaction by the labor‐horse labor in the following order:

a)  for the procurement and removal of fuel;

b) for animal‐drawn food transportation from bulk points and procurement offices to points of departure;

c)  other major works of state importance on special resolutions of the Council of Labor and Defense or Provincial Economic Meetings in accordance with the instructions of the Council of Labor and Defense of December 2, 1921 ( Sobr. Uzak. 1921, No. 79, Art. 665 ).

2. Not subject to satisfaction in the order of labor horse‐drawn tax, as a general rule, the need for labor horse‐drawn power:

a)  private cooperative enterprises, institutions and farms;

b) counterparties and leased enterprises, at least performing government assignments;

c)  state enterprises, institutions and farms completely removed from all types of state procurement.

3.                   In exceptional cases, when the fulfillment of the most important state tasks carried out by the enterprises specified in clause 2 of this resolution is impracticable due to the absence of a voluntary influx of horse‐drawn labor, it is allowed, as an exception, by special resolutions of the Provincial Economic Conference, to supply these enterprises with labor by horse‐drawn force in the order of the laborhorse tax.

4.                   Enterprises and persons receiving, on the basis of clause 3 of this resolution, labor horse‐drawn power in the manner of labor horsedrawn tax, pay the corresponding amount of the value of the labor horse‐drawn power provided to them by the cash office of the Peopleʹs Commissariat of Finance or its local bodies at the rate established by the Provincial Economic Conferences depending on local market prices.

5.                   Enterprises and persons receiving horse‐drawn labor through the labor‐horse tax are liable for incorrect claims of the need for horsedrawn labor, for failure to take appropriate organizational measures for its best use and for failure to take labor protection measures.

Signed by:

Chairman of the Council of Peopleʹs Commissars V. Ulyanov (Lenin) .

Manager of the Shares of the Council of Peopleʹs Commissars N. Gorbunov .

Secretary L. Fotieva .

December 7, 1921

Published in No. 288 Izvestia of the All‐Russian Central Executive

Committee of Soviets dated December 22, 1921.