+--------------+--------------------+-----------+-----------------+ | Districts in | Money expenditure | Taxes | Receipts from | |the _gubernia_| for the needs of | (rubles). | sale of | | of Voronezh. |the farmer (rubles).| |produce (rubles).| +--------------+--------------------+-----------+-----------------+ |Zadonsk | 784,061 | 271,729 | 390,178 | |Korotoyak | 1,017,727 | 504,608 | 1,280,206 | |Nizhnedevitzk | 1,069,013 | 511,285 | 1,326,110 | +--------------+--------------------+-----------+-----------------+ [44] _Cf._ Table II., in the Appendix. In this table, land and stock, the principal instruments of production in Russian agriculture, give the comparative standard of the peasant’s life. [45] At the time of the reform it was ostentatiously declared by the government that the person of the serf would be freed without any compensation to the master. [46] _Households, _Land, per cent._ per cent._ Ranenburg 91.6 86.9 Dankoff 83.8 73.8 [47] _Cf._ the Table of the Distribution of Arrears, in the Appendix to this essay. [48] In addition a tax assessed _per capita_ is levied upon the lands of the peasants for the expenses of the State. [49] _Cf._ _Reports_, Vol. II., part I., preface, p. 7. [50] _Cf._ above page 16. [51] The maximum of arrears reached, in three communities, the enormous sum of 65 rubles to an average household. This means complete destruction of independent farming. Let us quote some examples, by way of illustration: