Previously, peasants had skirted the tax by combining several households into one estate; now, however, each peasant was assessed individually for a tax of 70 kopeks, paid in cash.
Sebelumnya, petani menghindari pajak dengan menggabungkan beberapa rumah tangga di salah satu rumah; sekarang, setiap petani harus membayar pajak secara individu sebesar 70 kopek dibayar tunai.