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The article presents a comparative analysis of the city budgets of Irkutsk and Yenisei provinces in the 1860s on the basis of official statistical data and the Governor's report. The author comes to a conclusion that from 1842 to 1860 the city budgets of the Yenisei province grew faster than the city budgets of the Irkutsk province. It was due to the development of gold industry in the Yenisei province. However, the budgetary development of provincial Irkutsk was more stable.
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М. Plotnikova (2018) studied this question.
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