“It seems too, that the Method of exacting their Revenues, newly invented by the Lords, diminishes both the Inhabitants, and the Spirit of Agriculture in Russia. Almost all the Villages are heavily taxed. The Lords, who seldom or never reside in their Villages, lay an Impost on every Head of one, two, and even five Rubles, without the least Regard to the Means by which their Peasants may be able to raise this Money.
It is highly necessary that the Law should prescribe a Rule to the Lords, for a more judicious Method of raising their Revenues; and oblige them to levy such a Tax, as tends least to separate the Peasant from his House and Family; this would be the Means by which Agriculture would become more extensive, and Population be more increased in the Empire.”

Proposals for a New Law Code (1768)

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Catherine the Great 29
Empress of Russia 1729–1796

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