Agricultural Distilling During the Period of the Excise System in Russia (1863–1894)

Relevance. Despite the wide coverage in the press of the process of economic evolution of distillery in excise Russia, the grounds for dividing factories into agricultural and industrial, the reasons for state guardianship of distilleries in rural areas have not received systematic scientific analysis. However, this topic is very important for understanding the essence of the excise tax. In this regard, the presented article has absolute relevance and significance.

The purpose is to assess the state of agricultural distillery during the period of the excise tax system on alcohol in Russia.

The objectives of the article follow from the set goal and are to: identify trends in the development of distillery production under excise duty; justify the division of factories into agricultural and industrial; explain government steps to support agricultural distilleries.

Methodology. The principles of historicism and objectivity were used as methodological tools, supplemented by historical-genetic, historical-comparative, historical-descriptive research methods.

Results. The wine reform of 1863 established excise rules for distilling. They were getting tougher every year. Distilleries located in landlords' estates, which smoked wine from the products of their farms, used production waste for livestock feed and for fertilizing fields, could not cope with the norms and were closed. Factories that produced alcohol for commercial purposes intensified the production process and grew quantitatively. The Ministry of Finance received requests to support agricultural-type plants. Act of June 4, 1890 He determined the legal status of agricultural distilleries and provided them with preferential taxation.

Conclusion. Distillery production was improved under the influence of strict excise regulations. Distilleries of rural owners could not withstand the competition of industrial enterprises. The government showed paternalistic concern for agricultural distillery, which went against the financial interests of the state.

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