The Activities of the Nalchik District Administration in Solving the Problems of Collecting and Recording the Accumulation of Arrears for State Taxes (the Last Third of the XIX – Early XX Century)

The article is devoted to the study of the problems of accumulating arrears in state taxes in the Nalchik district in the last third of the XIX – early XX centuries. and finding ways to solve it. It is noted that by the beginning of the twentieth century in
the administrative practice of the district board and financial institutions, significant attention was paid to the education of arrears, increasing their size and finding measures to counter their accumulation. Based on the analysis of records, statistical reports with information about arrears were studied, the main reasons for their accumulation were identified, the measures of the authorities to reduce the total amount of arrears, etc. The peculiarities of accounting for arrears in the activities of the district and regional boards were considered. The annual statistical reports of the district chief in terms of tax arrears were studied to determine the scale of the
problem. The reasons for the accumulation of arrears in the residents of the district were investigated. It was established that arrears accumulated both in state (state) taxes and in zemstvo fees. The role of the Nalchik Treasury created in 1910 on the issue of accounting and collection of arrears was considered. It was concluded that by the mid-10s. XX century. the measures of the authorities began to lead to a gradual decrease in the total volume of arrears in taxes and fees in the Nalchik District.