ABSTRACT
The collection of revenues underwent major changes between the years 1840 and 1886 thanks to the reforms implemented by the Caucasian Central Administration in Tiflis. The Ministry of Finance gathered revenues from nine sources during the 1898–1914 period. This included direct and indirect revenues. Direct revenues were collected from the peasants in the form of land taxes, while the direct revenues collected from the urban population were from their immovable properties. The Russian administration, unlike the tax collectors of the Iranian period, taxed Armenian and Muslim peasants equally. The amount of the taxes depended on the size of the village and the services it utilized. Since, in 1912, some 85% of the population of the province still resided in rural communities, the peasants paid a large portion of the taxes. In addition, the peasants had to put away seeds for the next harvest and also consumed some of the harvest.
