ON IMPOSING A TAX IN KIND ON RURAL HOUSEHOLDS

according to income, to the kulak-bourgeois stratum of the population, will be
recognized as subject to taxation in kind in order to achieve
equalization.
5) The tax is paid by the payer himself and delivered at his
expense to the warehouses and within the timeframes indicated by the Soviet authority.
6) Rural householders who have surrendered all surplus of their grain after
harvesting and before the announcement of the tax payment, are exempt
from the obligation to pay the tax in kind only when they
prove that the grain was surrendered by them to food authorities. In such
case, they are granted the right to pay the value of the grain subject to
contribution to the tax in money at fixed prices.
7) The value of the tax in kind, determined according to fixed or established by volost
Soviet authorities prices, is excluded from the amounts of income
tax payable from the same payer, calculated on a general basis.
8) With the introduction of a tax in kind from rural householders, the national land tax is abolished; however, local
Soviets are not deprived of the right to establish fees from rural
householders for the needs of local Soviet economy, provided that the requirement of Article 2 of this decree is strictly fulfilled.
9) Rules on bringing this decree into effect, the procedure
for collecting the tax, as well as rules and forms for accounting for products received
as tax, are established by a special instruction approved
by the People's Commissar of Finance.
Chairman of the Council of People's Commissars: V. Ulyanov (Lenin)*
Decree of the Council of People's Commissars of October 26 - 18.
Submit for final approval to the All-Russian Central Executive Committee.**
1 On December 19, 1918, when considering the draft decree on the tax in kind,
the following resolution was adopted by the Council of People's Commissars: "Approve all
principles of this decree and instruct the same commission to draw up on
the basis of these same principles a popular introduction, as well as detailed
instructions on the implementation of the decree. Introduce a line in the table separating the poorest peasantry from the middle peasantry and the middle peasantry from the rich peasantry.
Increase the consumption rate to 16 poods, without mentioning this in
the decree and the introduction.
Make the following amendments to the draft decree:
Rewrite the introduction, leaving only the principle of equalization in

* Written by Lenin in hand. Ed.
** Written by L. A. Fotieva. Ed.