Duty Instead of Serving Natural Underwater Service in the Nalchik District as a Mechanism for Incorporating the Peoples of the Central Caucasus into the Financial and Economic System of Russia in the Last Third of the 19th Century

The article is devoted to the study of the accounting procedure and the peculiarities of collecting duties in exchange for serving in-kind underwater service in the Nalchik district in the last third of the XIX century. Underwater service is considered as a mandatory state in-kind service levied on representatives of the rural population of the Russian Empire, which consisted in their obligation to provide their own means of transportation for military, zemstvo, forensic, police, postal and other trips for a certain
fee. On the basis of an analysis of office work documents, the main areas of activity of the district board on the organization of work on the collection of duty of this type were considered. It was determined that the duty was collected from the residents of the settlements of the district. The ethnicity of the taxable when calculating the amount of duty on was taken into account. The duty was charged in equal shares from representatives of both the Kabardian and Balkarian populations of the Nalchik district. It was concluded that the replacement of the service of underwater service from the population of the Nalchik district in the last third of the 19th century by levying duties imposed additional duties on the district board for organizing, recording the collection of funds and sending them under the jurisdiction of the territorial treasury bodies.