“Liquor tax” in the Russian empire in the second half of XIX century: based on the materials of the Middle Volga

The paper studies the introduction of January 1, 1863 a new “Regulations on the tavern collection” by the Russian government, canceling leases, the introduction of the free sale of drinking. The purpose of this article is the impact of taxes on the development of the alcohol distilling industry, to identify the most significant problems in the process of its carrying out, the consideration of possible solutions in Russia in general, as well as in the Middle Volga. The author concludes about the protectionist government policies in the alcohol distilling industry.