administration of his ostrog, consists in collecting the
best sables as a tribute to the government, and carrying them to town,
where they are examined by certain magistrates, appointed for the
purpose, and afterwards taxed by a person authorised by the crown.
Enough has been already shewn, it may be thought, for calling in
question the mildness, or at least the good policy, of the government
established here. A circumstance is mentioned by Krusenstern, which
seems to imply something very different, though lately modified, we
are told, and not without reason, as, to use his own words, it is
surprising that people could have endured it for a single hour. It may
be explained in a few words. The capitation tax, which is common
throughout the Russian empire, is levied according to a census, or
revision, which is generally taken every twenty years. Where the
population is on the increase, this is manifestly an advantage to the
subjects, who would necessarily have more to pay, if the imposition
were accurately adjusted to the annual augmentation of numbers. But
the operation of the principle becomes peculiarly oppressive, where,
on the contrary, as in Kamtschatka, the population has been gradually
diminishing, and, during some years, had been rapidly reduced. Thus,
in many of the ostrogs, we are told, that the inhabitants had declined
from thirty or forty, to eight or ten; and yet the tribute continued
to be levied on the remainder, according to the preceding census! This
was, in reality, the _caput mortuum_ of taxation, and perhaps was
never equalled, at least never surpassed, in absurdity, by the _ways
and means_ of any other government. Had this system continued for any
length of time, it is probable, that one or two individuals would at
length have had the _supreme_ felicity of being in reality the
representatives of a whole nation, and of course of paying for the
extraordinary honour. This reminds one of a curious enough occurrence
said to have happened after a battle in Germany, in which a regiment,
belonging to the Earl of Tyrconnel, had been engaged. A general muster
having taken place, his Lordship's regiment was of course called for,
when a soldier, stepping from the ranks, immediately replied, "I am
Lord Tyrconnel's regiment!" In fact, the poor fellow was the only
responsible survivor