Nizhny Novgorod Treasury Chamber

The Nizhny Novgorod Treasury Chamber was a provincial financial institution of the Russian Empire, operating in the Nizhny Novgorod Province. It was established in 1780 on the basis of the "Institution for the Administration of the Governorates of the All-Russian Empire" and abolished after the October Revolution. The chamber occupied a key place in the governorate's system of public finance administration, serving as the superior body over the district treasuries and as the supervisory authority for tax matters.

Functions and powers

The Treasury Chamber exercised overall control over the collection of state revenues throughout Nizhny Novgorod Governorate. The district treasuries — in particular, the Arzamas district treasury, established in the same year as the chamber, in 1780 — were directly subordinate to it. The treasuries were required to regularly submit reports on revenue receipts to the chamber, while they had no authority to independently collect taxes, write off arrears, or grant payment deferrals.

In matters of tax supervision, the chamber was the superior authority over the governorate tax-affairs board and the district tax-affairs boards. District tax inspectors received circulars, orders, and directives from it, as well as similar documents from the Ministry of Finance and the Department of Trade and Manufactures, which the chamber passed down to subordinate institutions.

Abolition

After the October Revolution, the Soviet government began liquidating pre-revolutionary financial institutions. The posts of tax inspectors were abolished by a decree of the Council of People's Commissars of the RSFSR dated 31 October 1918. The Arzamas district treasury, directly subordinate to the Treasury Chamber, was liquidated by a decree of the Council of People's Commissars of the RSFSR dated 31 December 1918. The records of the subordinate institutions were subsequently transferred for state archival storage: the materials of the fund of the Tax Inspector of the 2nd district of Arzamas Uyezd entered the archive in 1925.

Sources

Materials used from articles (2)

Tax Inspector of the 2nd District of Arzamas Uyezd, Nizhny Novgorod Governorate, Arzamas District Treasury)