Changes in the customs system in Lithuania in the 18th century

The mechanism of state government and administration, which was rapidly turning into a bureaucratic one in the second half of the 18^th century, affected the customs system too. After Stanisław August Poniatowski had started to implement the state government and administration reform, the Treasury Commission of the Grand Duchy of Lithuania set up in the Sejm of 1764 was commissioned to control work of the customs. Prior to that reform, customs administration was in the hands of private customs officials. The latter, who rented certain territorial customs – a province, from the state, paid to the Treasury of the State the established amount of taxes from it only. No other accounting of customs duties collected was made whatsoever, and the state could not control the number of rented “private” customs. It was the reform of 1764 that turned all “private” customs posts into the state-owned ones. Furthermore, the Sejm adopted The Law on General Duties and thereby abolished tax reliefs for the nobility (until 1764 the nobility were exempt from the customs duties). Equal customs duty for all the estates was introduced: 8 per cent from the value of the goods for local merchants and 12 per cent for foreigners. The reform increased the revenues to the Treasury. In 1775–1776, customs duties accounted for 15 per cent of the revenues to the Treasury of the State.

Structure and administration of the customs

According to the way of carrying the goods (by land or water) all customs (in the sources of that time referred to as kamaros, Polish komora) were divided into land customs and maritime customs. The customs system was controlled by the Customs Department of the Treasury Commission of the Grand Duchy of Lithuania. The territorial customs were headed by superintendents (maritime customs) and intendants (land customs). Clerks and customs officials of a lower rank worked in each customs and carried out clerical work.

Work of all the employees was remunerated from the Treasury of the State and its size depended on the duties fulfilled. Heads of the Departments were paid largest salaries: the salary of the regent of the customs economic affairs amounted to 6 000 gold roubles, superintendents of the territorial customs received 5 000 gold roubles and the intendants were paid from 1 000 to 2 000 gold roubles. Meantime the clerk of the customs who had to be at work every day received from 600 to 800 gold roubles, the second clerk was paid 500 gold roubles and the salary of the third clerk totalled 400 gold roubles.

Seeking to improve the work of the customs officials and increase the size of the state revenue received from the customs duties in 1788 the Treasury Commission of the Grand Duchy of Lithuania investigated the condition of the Lithuanian customs. The member of the Treasury Commission Michał Kleop Oginski was commissioned to do this work in 1786. Having completed the investigation, M. K. Oginskis submitted the project of improving the condition of the customs system of the border with Prussia to the Seimas accentuating the necessity of founding new customs points (see the Map of Customs). On 31 May 1792, the Sejm adopted the Law on reforming the Customs System.

Deficiencies are covered from the official’s pocket

In the face of the second division, seeking to prepare the state for further existence, administrative reconstructions were introduced. One of them was the extension of the network of customs and making their activities stricter. New customs or smaller customs points (divisions, barriers) were set up on the Lithuanian border (after the second division the area of the State amounted to only 132 500 km²). The entire territory was divided into four territorial customs – repartitions: of Lithuania, Samogitia, Belarus, and Rus’. The superintendent was responsible for the activity of the customs of a specific repartition, and the counter-registrant helped him. All intendants of his repartition were subordinate to the superintendent. There were three maritime customs: Jurbarkas, Druja and Lithuanian Brasta. Jurbarkas maritime customs had branches of Šilinė and Naumiestis, Druja customs had the Dysna branch. Clerks who were paid by the state worked there every day. As many as 50 customs or their branches operated in the system of the Lithuanian Treasury Commission in 1793. The officials of the Treasury Commission exerted strict control over the work of the territorial customs. The superintendents and intendants had to keep account of the customs duties collected and submit reports to the Commission. During one inspection (on 17 April 1793) the Treasury Commission established deficiencies in the report of Jurbarkas Customs – the shortfall of 3 458 gold roubles and 18 grosz. The superintendent Felicijan Rutkowski who was in charge of Jurbarkas customs was called to account and ordered to pay the amount. The Chief of the customs, however, who worked in that position for 6 years (and took the oath to fulfil the duties honestly on 18 April 1747) was unable to cover the harm done. The Treasury Commission took the decision to remove the superintendent of Jurbarkas customs Felicijan Rutkowski from office “on account of the appropriated money of the Treasury and gross errors made in the report” and to cover the harm done with his land ownership.

Functions of the customs officials: border protection against illegal persons and “dangerous” literature

In the 18^th century, customs officials, alongside collection of customs duties and customs control of and marking the imported goods, had to carry out the functions of the border police: to check the passports of the individuals crossing the border and detain the individuals who tried to leave the country without travel documents.

For example, at the end of 1793, the book by the German historian Ernest Ludwig Posselt (1763–1804) about the murdered Swedish King Gustav III published in Strasburg posed a threat to the politicians of Poland and Lithuania. They were afraid that the author who sympathised with the ideas of the French Revolution and his work extolling King Gustav III of Sweden who opposed to the domination of the Russian Empire in the Baltic Sea would cause disturbances in the Polish-Lithuanian Commonwealth. Therefore, the Standing Council ordered the Treasury Commission to instruct all the customs to exert control and to ensure that the said publication should not be brought into the country. On 4 January 1794, the Lithuanian Treasury Commission instructed “the superintendents of the customs provinces to immediately take measures to block the way to bringing the book History of Life of Sweden King Gustav III (Pl. Hystorya życia Gustawa III Króla Szwedskiego) into the Polish-Lithuanian Commonwealth”. The instruction was given to all the customs posts, however, no data about whether that publication was detained on the Lithuanian border has been found.

Ramunė Šmigelskytė-Stukienė