Excise boards in the provincial power system of the Russian Empire (1863 – 1894)

The relevance of the study is determined by the specific functioning of the provincial and district excise administrations during the period of free alcohol trade in the Russian Empire. An analysis of the practice of interaction between the new fiscal structure and governors, treasury chambers, the police, judicial institutions, and boards for liquor affairs provides insight into the balance between centralised control and regional managerial autonomy within the administrative space of the Empire. Purpose ‒ to reveal the place and role of excise administrations within the provincial governance system. Objectives : to identify the principles underlying the excise supervision system. To determine the specifics of interdepartmental cooperation. To establish the causes of conflicts between excise administrations and governors, treasury chambers, the police, courts, and boards for liquor affairs. Methodology . The methodological foundation of the work is based on the principles of historicism, objectivity, and systemic analysis, as well as the historical-genetic, historical-comparative, and structural-functional methods. In addition, methods of institutional history have been applied. Results . It has been established that the excise supervision system, despite having broad fiscal and audit powers, lacked enforcement and judicial prerogatives. The high level of financial support for excise officials and their relative isolation created a sociocultural divide with the traditional provincial bureaucracy and led to sabotage of control functions by the police. The procedural formalism of magistrates’ courts undermined the preventive role of fiscal supervision, prompting the market to move into the informal sector. Attempts at collegiate and public regulation through boards for liquor affairs and community resolutions failed. Widespread administrative bans on legal trade led to a decline in treasury revenues, which predetermined the inevitable transition to a state wine monopoly. Conclusion . Excise administrations served as a key element of fiscal policy at the local level. The high degree of autonomy enjoyed by the excise administration led to interdepartmental disruptions, reduced effectiveness of law enforcement, and destabilisation of state control.