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FINAL TEXT OF THE DECREE OF THE COUNCIL OF PEOPLE'S COMMISSARS
ON TAXING RURAL HOUSEHOLDS IN KIND.1
DECREE. *
September 23, 1918

Having heard the draft decree on taxing rural households in kind in the form of deductions of a part of agricultural products, the Council of People's Commissars in its session of September 21 of this year adopted the following decree:

To instruct the Commission in its previous composition (Representatives of the Ministries of Finance, Food, Agriculture, Internal Affairs and the Supreme Council of National Economy), including in it a representative from the Central Statistical Administration, Comrade Popov, to revise the draft decree in the following way:

1.  A very popular introduction.
    a)  Surpluses and leveling (Articles 17, 12, etc. of the law on the socialization of land);
    b)  expropriation of the bourgeoisie, complete;
    c)  in relation to the rich peasantry — n o t expropriation, but taxation, fair, complete;
    d)  of the middle peasantry — mild taxation;
    e)  of the poorest — none.
2.  In the law itself, include a division into the poorest peasantry (no taxation), the middle peasantry (very mild taxation) and the rich.
3.  Adjust the percentage of the poor to be no less than 40%, of the middle — no less than 20%.
4.  Lower the taxation for the middle peasants very significantly.
5.  Regional Soviet organizations are granted the right to raise the issue of changing the taxation norms for the rich.
6.  Give the poor the first priority in receiving part of the collection (for food and sowing).

Submit the revised draft to the Council of People's Commissars no later than Thursday.

Instruct Comrade Krestinsky to immediately publish the main ideas of the decree.2
*
Above is the following note: "Secret copy. Received in the registry 1 - 15 min. 13/IX. Received in the expedition 1 - 25 min. Handed over to the dispatch riders 1- 45 min." Ed.