The same ukase of 1794, which circumscribed the area of the Jewish right of residence, laid down another fundamental discrimination, that of taxation. The Jews, desirous of enrolling themselves in the mercantile or burgher class in the cities, were to pay the instituted taxes "doubly in comparison with those imposed on the burghers and merchants of the Christian religion." Those Jews who refused to remain in the cities on these conditions were to leave the Russian Empire after paying a fine in the form of a double tax for three years. In this way the Government exacted from the Jews, for the privilege of remaining in their former places without the right of free transit in the Empire, taxes twice as large as those of the Christian townspeople enjoying the liberty of transit. This punitive tax did not relieve the Jews from the special military assessment, which, by the ukases of 1794 and 1796, they had to pay, like the Russian mercantile class in general, in exchange for the personal discharge of military service. It is interesting to observe that at the solicitation of Count Zubov, the Governor-General of New Russia, the Karaites of the Government of Tavrida were released from the double tax. They were also granted permission to own estates, and were in general given equal rights with the Christian population, "on the understanding, however, that the community of Karaites should not be entered by the Jews known by the name of Rabins (Rabbanites), concerning whom the laws enacted by us are to be rigidly enforced" (ukase of June 8, 1795). Here the national-religious motive of the anti-Jewish legislation crops out unmistakably. The handful of Karaites, who had for centuries lived apart from the Jewish nation and its spiritual possessions, were declared to be more desirable citizens of the monarchy than the genuine Jews, who were on the contrary to be cowed by repressive measures.