ases are the same. The
truth is that the taxes are personal, and are calculated according to
the number of male "souls," and the Government does not take the trouble
to inquire how the Communal land is distributed. The Commune has to pay
into the Imperial Treasury a fixed yearly sum, according to the number
of its "revision souls," and distributes the land among its members as
it thinks fit.

How, then, does the Commune distribute the land? To this question it is
impossible to reply in brief, general terms, because each Commune acts
as it pleases!* Some act strictly according to the theory. These divide
their land at the time of the revision into a number of portions or
shares corresponding to the number of revision souls, and give to each
family a number of shares corresponding to the number of revision souls
which it contains. This is from the administrative point of view by
far the simplest system. The census-list determines how much land each
family will enjoy, and the existing tenures are disturbed only by the
revisions which take place at irregular intervals.** But, on the other
hand, this system has serious defects. The revision-list represents
merely the numerical strength of the families, and the numerical
strength is often not at all in proportion to the working power. Let us
suppose, for example, two families, each containing at the time of
the revision five male members. According to the census-list these two
families are equal, and ought to receive equal shares of the land; but
in reality it may happen that the one contains a father in the prime of
life and four able-bodies sons, whilst the other contains a widow and
five little boys. The wants and working power of these two families are
of course very different; and if the above system of distribution be
applied, the man with four sons and a goodly supply of grandchildren
will probably find that he has too little land, whilst the widow with
her five little boys will find it difficult to cultivate the five shares
alloted to her, and utterly impossible to pay the corresponding amount
of taxation--for in all cases, it must be remembered, the Communal
burdens are distributed in the same proportion as the land.

* A long list of the various systems of allotment to be
found in individual Communes in different parts of the
country is given in the opening chapter of a valuable work
by Karelin, entitled "Obshtchinnoye Vladyenie v Rossii" (St.