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Soviet Archives - Collection of Government Documents on Workers
From the Collection of enactment and decrees of the government for 1921, Administration of the Council of People's Commissars of the USSRDownload PDF this collection
Instruction of the Council of Labor and Defense to the Regional and Provincial Economic Councils on the procedure for serving the labor tax by the rural population. ( Izv. No. 281, S. U. 79‐665 ).
Article No. 665.
Resolution of the Council of Labor and Defense.
In pursuance and development of the decree of the Council of Peopleʹs Commissars of November 22, 1921 (No. 78, Art. 658 ), assigned to the provinces, regions and autonomous republics, the total amount of labor tax in workdays and poodversts of guzheperevozki is distributed in the following in the order established by this instruction.
1. On the basis of Art. 3 and 4 of the decree of the Council of Peopleʹs Commissars of November 22, 1921, Provincial and Regional Economic Meetings proceed from the amounts assigned to their provinces or regions of workdays and labor tax, precisely establish the types and sizes of work to be performed in accordance with the labor tax, in accordance with paragraphs. 2 and 6 of this instruction and distributing them to individual counties, are sent for execution to the County Economic Councils. The latter carry out in the same order the assignment of assignments assigned to them in the volosts, etc.
All work on the distribution of labor tax funds is carried out by the Labor Departments, which submit distribution plans for approval by the Economic Conferences.
Note . The plans for the use of the guzhnalog are approved by the Economic Meetings in accordance with the joint submissions of the Provincial Departments of Labor and Local Transport.
2. The size of the labor tax for certain types of work is established in strict dependence on the available number of the employed population of both sexes and tugs, counting 6 workdays for each person with a labor obligation according to the rate of the Utility Regulations (for each type of work) and for each unit of draft animals (see p. 13) 2250 pooverst of guzhnalog per year or 375 poodoverst per day.
Note . In the event of an increase in the distance to work points from the place of residence of those involved in labor duties beyond the limits established by the decree of the Peopleʹs Commissariat of Labor and the All‐Russian Central Council of Trade Unions of August 15, 1921, the work rate should be proportionally reduced.
3. The information necessary to determine the number of able‐bodied rural population and tug is taken from the results of the last statistical census, as well as the re‐registration made by the bodies of the Peopleʹs Commissariat of Labor in accordance with the decree of the All‐Russian Central Executive Committee and the Council of Peopleʹs Commissars of July 14, 1921 (No. 55, Art. 343 ) with the appropriate correction factors.
Note . The calculation of taxation should not take into account the contingents of the population falling under the exemptions of Art. 6 and 7 of the Tax Decree.
4. In cases where the amount of labor tax, established by the Center in accordance with paragraph 1 of this instruction, will be higher or lower than the amount due for the available population and tug, the Economic Meetings are given the right in the first case to enter the Labor and Defense Council through the Peopleʹs Commissariat of Labor on the subject of a reduction in the amount of taxation, in accordance with the actual presence of people and tugs, and in the second case, they are obliged to carry out an increased taxation with the notification of this to the Peopleʹs Commissariat of Labor. These actions should not suspend the allocation of taxation by counties, volosts, etc., which should be carried out at the specified paragraphs. 1m. On the 2nd and 3rd bases.
5. The labor tax year is counted from January 1 to December 31 (calendar).
6. To make it easier for the population to serve the labor tax and to harmonize it with the interests of agriculture, the following tax periods are established: 1st January‐March 3 days, 2nd AprilSeptember 1 day. 3rd October‐December 2 days.
Note . The calendar application of the distribution indicated in clause 3, as well as the very distribution of tax periods by seasons can be changed depending on the climatic and other conditions of the area ‐ by agreement between the Provincial Department of Labor and the Provincial Land Department, approved by the Provincial Economic Meeting with immediate a report to the Peopleʹs Commissariat of Labor.
7. The labor taxation figures falling on the volosts and individual villages are laid out by the respective Labor Departments based on the households, as well as the souls of the taxable working‐age population and tugs, for which the Labor Departments must compile accurate lists of homestead settlements.
8. Household lists of payers of labor tax are drawn up annually by January 1 and are checked before each tax period (clause 6 of this instruction).
9. Lists of taxpayers must be compiled for homesteads in two copies, one of which remains in the Village Council, and the second is kept in the Sheet Department of Labor. Household lists must be confirmed by the Volost Labor Departments (Volost Executive Committees), without which the lists are considered invalid.
10. Upon compilation of the indicated lists, taxpayers are issued with personal summons, which indicate the rates of tax falling on them, the procedure for its implementation, and then its actual implementation is noted. These documents are issued to payers against receipt in the copy of the lists that remains in the Village Council.
11. In the order of the labor tax, the following types of public works are carried out, first of all, in the following according to their economic priority: a) procurement and removal of fuel, for which work must be used entirely all animal and human resources available within the limits specified in clause 2 ‐M radii in relation to logging sites (taking into account labor resources necessary for the work specified in section “b” of this paragraph), b) guzheprodpodrevozka, from dump points from logging offices to piers and stations.
12. In the absence on the territory of a given province (region) of mass work on logging and food transportation or in the case of the presence of the remainder of the above‐mentioned priority work of a labor force. overfulfilled the labor tax, the use of the labor tax is allowed. for the following work: a) loading fuel, b) the most important work of state construction, c) industrial transportation for state enterprises, d) servicing the most important state enterprises and institutions according to special resolutions of the Labor and Defense Council or Provincial Economic Conferences, e) servicing the needs of the Red Army ... In case of impossibility of applying the labor tax on the basis of cost accounting. to meet the needs specified in clause 11 of this instruction in clauses “A”, “b”, “c”, “d” and “e” of this Art.
Note . Serving the mass labor force needs of the Red Army, caused directly by combat conditions, is carried out outside the labor tax norms.
13. When taking into account the amount of labor tax per yard, each able‐bodied horse with one of the members of the yard is allocated to one horse‐drawn unit, and the rest of the members of the yard are counted as labor force with the fact that the most physical hard work is performed by the male population.
14. The need of state institutions and enterprises in the labor force involved in the labor tax is determined by the planned poll submitted by them to the Labor Department, the procedure and form of submitting it is established by the Peopleʹs Commissariat of Labor.
15. The norm of work imposed on taxpayers for the year or for certain tax periods (clause 6) is carried out by them within the time limits established by the Labor Departments. Individual performance of the labor tax by individual payers outside the deadlines established by the Labor Departments is allowed with the permission of the latter.
16. The Labor Departments, when setting the deadlines specified in paragraph 14, may, based on considerations of both lower labor productivity in comparison with the norms of the Urgent Regulations, and for reasons of the most economic implementation of work in the order of labor tax, establish terms longer than those provided in the decree of the Council of Peopleʹs Commissars (for the entire yearʹs assignment ‐ 6 workdays according to the Urgent Regulations); for example, the population is invited to harvest firewood in the first tax period (January‐March) from February 1 to February 15, removal from January 1 to January 30 (and not in three days).
17. A payer of a labor tax can fulfill his norms for less than that established by a decree of the Council of Peopleʹs Commissars of November 22, 1921 or the Labor Department, a period (for example, who has procured 1½ cubic meters of firewood due from him not in 6 workdays, but in four, etc. are recognized as having served the labor tax).
18. Small industrialists living in rural areas and persons engaged in non‐agricultural labor (artisans, etc.) are involved in serving the labor tax on common grounds with the agricultural population.
Chairman of the Council of Labor and Defense V. Ulyanov (Lenin) .
L. Fotieva, Secretary of the Council of Labor and Defense .
December 2, 1921.
Published in No. 281 Izvestia of the All‐Russian Central Executive
Committee of Soviets dated December 14, 1921.