Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2014. № 10. Part 3. P. 62-64.
ORGANIZATIONAL FORMATION OF LOCAL AUTHORITIES FOR EXCISE SUPERVISION ON THE THRESHOLD OF WINE REFORM OF 1863
Goryushkina Natal'ya Evgen'evna
Southwest State University
Abstract. The article deals with the stage of preparation for the wine reform of 1863 concerning the formation of local supervisory bodies - provincial and district excise directorates. For the first time in scientific literature the terms of basic preparatory works are stated. The problems of transition period from wine farming to excise are reflected. The author draws attention to the uniqueness of excise authorities and stresses that despite undertime harmonious supervisory line of command, which provided the uninterrupted receipt of drink due to the Russian treasury, was formed.
Key words and phrases: винная реформа, "Положение о питейном сборе", губернское акцизное управление, окружное акцизное управление, акцизный участок, wine reform, "Drink Due Regulations", provincial excise directorate, district excise directorate, excise area
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