RUSSIA 487 arshin and the sazhen are used as measures of length. The arshin equals 2-J- English feet ; the sazhen, 7 English feet. For the measurement of distances they have the versta (verst), equal to 3,500 feet, or a little less than two thirds of an English mile. The smallest weight is the zolotnik = 6 grains ; 3 zolotniks = 1 loth ; 32 loths = 1 pound (the Russian pound is the same for gold, silver, and merchandise) ; 40 pounds = 1 pood ; 1 pood = 36 Ibs. 1 oz. 10 drs. avoirdu- pois. Time continues to he reckoned in Rus- sia by the Julian calendar ; yet in business with foreign countries the Russians use both the Julian and Gregorian dates. The finances of the empire suffered greatly from the European wars which were carried on under Alexander I. ; but they were somewhat improved under the able administration of Count Kankrin. During the reign of Nicholas no reports of the condi- tion of the finances were published ; and it is only since 1862 that any publication of this kind has taken place. Now, however, the gov- ernment publishes annually a budget, though both the receipts and expenditures are fre- quently manipulated so as to produce a more favorable impression than the truth would warrant. Subjoined is a table showing the gen- eral condition of the finances from the begin- ning of this century : YEARS. Revenue, rubles. Expenditure, rubles. Surplus ( + ) or deficit (-). 1800 65,700,000 63 100,000 + 2 600 000 1810 64,188,000 71,245,000 7,067,000 1820 128,220,000 134,000,000 6,780,000 1880 116,245000 118,817,000 2 572 000 1640 165,190,000 187,979,000 -22,789,000 1850 224,640,000 287,186.000 -62,546,000 I860 886 916,000 438 239,000 51 823,000 1861 411,584,000 413,796,000 2,212,000 1862 879,873,000 8^9,136,000 9,768,000 1863 418,974,000 438.998.000 20,024,000 1864 893,721,000 444.979,000 -51,258,000 1865 418,897,000 432,107,000 -13,210,000 1866 852,695,000 418,298,000 -60,603,000 1867 419,888,000 424,904,000 - 5,066,000 1868 421,560,000 441,282,000 19,776,000 1809 . . . 457,496,000 468,797,000 -11.801.000 It appears from this table that, while both the revenue and expenditures during the period from 1800 to 1869 increased more than six- fold, yet the expenditures regularly exceeded the revenue. Since 1871 both the budgets and the accounts of actual receipts and disburse- ments, as published by the government, bear a more favorable aspect, as is partially shown by the following table : YEARS. BUDGET. ACTUAL. Revenue, rubles. Expenditure, rubles. rubles. Expenditure, rubles. 1871... 1872... 1878... 1874... 470.692,000 4(17.178.000 517.849.000 539,851.000 510,618,000 469,400,000 517,322.01)0 536,688,000 508,188.000 527,621,291 499.735.000 523,788,508 The only direct tax of the empire is a poll tax (in 1874, 94,631,469 rubles) levied from the peasantry and raised at little expense. Cus- toms (53,068,000) of a protective nature, and the excise duties (206,068,044), mostly laid on spirits, beer, salt, and tobacco, form the bulk of the indirect taxes. The largest branch- es of expenditure are those for the army (170,192,553 rubles), the navy (24,847,685 ru- bles), and the national debt (93,257,877 ru- bles), the last named branch comprising inte- rest and sinking fund. The public debt in January, 1873, was as follows: Rubles. I. Funded debt 905,093,564 1. Foreign redeemable debt. .. Ift7,482,&27 2. Home " ' 270,848,650 8. Foreign irredeemable debt. 275,728,199 4. Home " " 202,123,688 II. Debts not entered In the great book 552,618,672 III. Debts of the Imperial Russian bank 818,709,328 Total 2,277,081,664 From these amounts may be deducted the sum of 412,000,000 rubles which has been advanced to railway companies, to corporations, and to towns, leaving an actual debt of about 1,864,- 000,000 rubles. Banking business has of late years received a considerable impulse. There are not fewer than 40 joint-stock banks in Russia, with an aggregate capital of 104,000,000 rubles. Five of these are in St. Petersburg. There are also a number of territorial (zhemski) banks, by means of which the government was enabled to carry through the emancipation of the peasants. The government advanced to landowners from 1861 to 1873 the sum of 628,- 489,844 rubles. The entire amount, with in- terest, is to be redeemed by the peasants, but in the mean time the state assumes the respon- sibility for its repayment. The ukase of Nov. 16 (4 O. S.), 1870, announced the adoption by the Russian government of the principle of uni- versal liability to military service, and another of Jan. 13, 1874, reorganized the entire military system. The armed forces of the empire are now to consist of a standing army and of a militia. The standing army embraces the land and naval troops. The land troops comprise : 1, the active army, which is to be kept up by annual recruitings ; 2, a reserve force, formed of men whose term of service in the active army has expired ; 3, the Cossacks and other regular troops of various Asiatic tribes. The militia is composed of all men from 20 to 40 years of age, capable of bearing arms, who do not belong to the standing army ; a portion of this militia, containing the younger men, can in time of war be employed for filling up the irregular forces. Every Russian subject who has attained his 20th year and is not physical- ly incapacitated is liable to service, immunity from which by purchasing a substitute is pro- hibited; the period of service is fixed at 15 years, six of which are to be spent in an active force, and nine in the reserve ; the recruiting is done by drawing lots, and those who do not enter into the regular army have to serve in the militia. The entire empire is divided into