Soviet Archives - Collection of Government Documents on Workers

From the Collection of enactment and decrees of the government for 1921, Administration of the Council of People's Commissars of the USSR

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On the implementation of periodic labor‐tax duties on the basis of the labor‐tax tax. ( Izv. No. 269, S. U. 78‐658 ).

Article No. 658.

Decree of the Council of Peopleʹs Commissars.

To eliminate the reasons that hinder the manifestation and proper development of economic entrepreneurship among the rural population, which requires leaving the rural population at full and free disposal of all its time and horse‐drawn means after they have fulfilled the precisely established labor and horse‐drawn duties obligatory in favor of the state, the Council of Peopleʹs Commissars , in addition to the development of the resolution of the All‐Russian Central Executive Committee and the Council of Peopleʹs Commissars dated July 14, 1921 (No. 58, art. 373 ), decided:

1. Carry out all types of labor and horse‐drawn duties solely on the basis of the labor tax, the size and norms of which are precisely determined within each category of work (fuel procurement, transportation, etc.), depending on the economic conditions of the given province or district in the manner prescribed below.

2. Labor tax is imposed on all working‐age population of both sexes at the age of: men from 18 to 50 years old, women from 18 to 40 years old and his working livestock (horses, camels, deer and oxen) with the necessary animal‐drawn transport and equipment with the exceptions specified in Art. Art. 6 and 7 of this decree. The amount of labor tax on the entire territory of the RSFSR should be 4 workdays (on foot and on horseback together per year, counting according to the norms of the curriculum). The number of workdays to be used under the labor tax in individual regions and according to the periods of employment in agriculture, the replacement of one type of labor tax with another or the replacement of the labor tax in kind or in cash taxes is determined by the person specified in paragraph 4 of this decree by the instruction approved by the Council of Labor and Defense based on the report of the Peopleʹs Commissariat Labor.

Note . Accompaniment by the owner of a tug or a member of his farm of draft animals during the performance of the guznalog is counted in the rate of the labor tax that falls on the able‐bodied members of the farm.

3. The general size of the taxation of the labor tax by provinces, regions and autonomous republics in workdays and poodversts, considering one horse day equal to 200 pood versts of wheeled carriage, is established by the Peopleʹs Commissariat of Labor and approved by the Labor and Defense Council.

4. The exact procedure for the allocation of labor tax, in accordance with Art. Art. 2 and 3 of this decree, is established by the corresponding instruction of the Council of Labor and Defense, sent to the places for the leadership of the provincial and regional Economic Meetings. The latter, having established the work to be performed in the order of the labor tax, carry out on the basis of the specified instructions and on the basis of the total amount of the labor tax established by the Council of Labor and Defense, the exact allocation of such for counties, volosts, etc. The size of the labor tax for individuals (farms) should be expressed in a certain amount of work to be performed for the state and calculated for certain types of work by transferring from workdays to the appropriate rate of the lesson position.

5. Work performed in the manner of labor tax is not subject to payment by state bodies, with the exception of areas affected by crop failure, where payment for it both in banknotes and food fodder is made on the basis of a special agreement between the Peopleʹs Commissariat of Labor, the Peopleʹs Commissariat of Food and the All‐Russian Central Council of Trade Unions ...

6. Exemptions and benefits for serving the labor tax are determined by the existing rules for exemption from labor service, until such changes are made, according to the family and gender composition of the household (yard), the state of the tug, the distance from the place of residence to the point of work, and other circumstances established by special instructions of the Peopleʹs Commissariat Labor and the

All‐Russian Central Council of Trade Unions.

7. Non‐agricultural categories of the population are subject to labor tax on the basis of a special instruction of the Peopleʹs Commissariat of Labor and the All‐Russian Central Council of Trade Unions.

8. The needs of the economic bodies in the labor force, which remain unsatisfied in the fulfillment of the labor tax by the population, must be covered by them by attracting the labor force through voluntary employment.

9. Persons evading the fulfillment of the labor tax or contributing to such evasion are subject to administrative and judicial liability in the manner established by a special resolution of the Council of Peopleʹs Commissars.

10. The Peopleʹs Commissariat of Labor, in agreement with the Peopleʹs Commissariat of Internal Affairs and the Supreme Council of National Economy, is instructed to issue instructions on the procedure for control and supervision over the serving of the labor tax by the population.

11. Involvement of the labor force for the elimination of natural disasters is carried out by the order of labor service outside the norm of the labor tax.

12. This decree comes into force on January 1, 1922.

Signed by:

Chairman of the Council of Peopleʹs Commissars V. Ulyanov (Lenin) .

N. Gorbunov, Administrator of the Council of Peopleʹs Commissars .

Secretary L. Fotieva .

November 22, 1921.

Published in No. 269 Izvestia of the All‐Russian Central Executive Committee of Soviets dated November 30, 1921.