# AGENDA OF THE COUNCIL OF PEOPLE'S COMMISSARS MEETING

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

Having heard the draft decree on taxing rural households with a tax in kind in the form of deducting a portion of agricultural products, the Council of People's Commissars, at its session of September 21 of this year, adopted the following resolution:

To instruct the Commission in its previous composition (Representatives of the Ministries of Finance, Food, Agriculture, Internal Affairs and
VSNKh), including in it a representative from the Central Statistical Administration, Comrade Popov, to rework the draft decree as follows:

1. Most popular introduction.
a) Surpluses and equalization (Articles 17, 12 and other articles 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 – gentle taxation;
e) Of the poorest – none.

2. To introduce into the law itself a division into the poorest peasantry (no taxation), the middle (very gentle taxation) and the rich.

3. To adjust the % of the poor to at least 40%, the middle – to at least 20%.

4. To lower the taxation for the middle very significantly.

5. Regional Soviet organizations are granted the right to raise the issue of changing the taxation norms for the rich.

6. To give the poor priority in receiving a portion of the collection (for food and seed).

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

To instruct Comrade Krestinsky to immediately publish the main ideas of the decree.2

*
The following note is on top: "Secret copy. Accepted in the registry at 1 – 15 min. 13/IX. Accepted in the dispatch at 1 – 25 min. Handed over to the motorcyclists at 1 – 45 min." Red.