Metadata: The Governorate Industrial Tax Office of Tbilisi (Губернское по промышленному налогу присутствие) (Gubernskoe po promyshlennomu nalogu prisutstvie)
Collection
- Country:
- Georgia
- Holding institution:
- The Central Historical Archive of Georgia
- Holding institution (official language):
- საისტორიო ცენტრალური არქივი
- Postal address:
- 1, Vazha-Pshavela, Tbilisi, Georgia
- Email:
- info@archives.gov.ge
- Reference number:
- f. 37
- Title:
- The Governorate Industrial Tax Office of Tbilisi (Губернское по промышленному налогу присутствие) (Gubernskoe po promyshlennomu nalogu prisutstvie)
- Title (official language):
- სარეწაო გადასახადების საქმეთა თბილისის საგუბერნიო საკრებულო
- Creator/accumulator:
- Governorate Industrial Tax Office of Tbilisi
- Date(s):
- 1874/1923
- Language:
- Russian
- Extent:
- 43 files
- Type of material:
- Textual material
- Scope and content:
- The collection includes lists of owners of industrial and trading enterprises, records on taxation violations and other administrative papers and records. The Jewish-related materials include records on Jewish taxpayers and on Jews suspected in taxation violations (such as files from 1905-1907, which include records on fines imposed on Jewish and other entrepreneurs who violated the taxation laws).
- Archival history:
- In the 1920s the materials of the Russian administration in Tbilisi were transferred to the newly established Main Historical Archive of Georgia. In 1939 this archive became part of the Central State Historical Archive of Georgia, the predecessor of the current Central Historical Archive.
- Administrative/biographical history:
- Governorate industrial tax offices were established throughout the Russian Empire after the enactment of the industrial tax in 1898 (earlier version of this tax were introduced in 1885). These offices, headed by the governor or his deputy, were intended to review complaints on decisions made by the treasury chambers and other governmental bodies on the taxation of organisations and individuals.
- Access points: locations:
- Tbilisi
- Subject terms:
- Legal records
- Trade and commerce
- System of arrangement:
- The collection includes one inventory.
- Access, restrictions:
- The collection is open for reference at the Central Historical Archive of Georgia.
- Finding aids:
- A list of files is available at the Central Historical Archive of Georgia. A list of Jewish-related files is available at the CAHJP in Jerusalem.
- Yerusha Network member:
- Central Archives for the History of the Jewish People
- Author of the description:
- Alex Valdman (Central Archives for the History of the Jewish People), 2017