THE MINISTRY OF FINANCE. d) The Department of Customs Duties. e) The Department of Unassessed Taxes and for the Government Sale of Liquors i. e. a special Council under the presidency of one of the assistants of the Minister of Finance, and the general Management, consisting of the Technical Committee, the Unassessed Taxes Section, the Section for the Government Sale of Liquors, the Chancery, Revisors Jurisconsults etc. The local organs of the first three departments are in each government the Crown Courts together with the Governmental and District Treasuries and tax inspectors attached to them. The organs of the Department of Unassessed Taxes and for the Government Sale of Liquors nre the governmental and territorial excise offices. To the Department of Customs Duties are subject twelve customs districts with the custom houses of various classes belonging thereto. Certain of the principal custom houses are immediately subject to the department. For the purpose of watching contraband, there is stationed in the districts a customs guard with a military organization, while a customs flotilla cruises in the Baltic. The second task of the Ministry of Finance is the control of the credit of the State and the general supervision of all credit institutions. This function is imposed upon the Special Credit Chancery and the State Commission for the Acquittance of Debts. Besides the State credit institutions, there are further subject to the Ministry of Finance in this branch the Mint and the Department for the Manufacture of State Papers in St. Petersburg, where paper roubles and other securities are printed. Apart from the Ministry stands the above mentioned Council of State Credit Institutions, of which the Minister of Finance is a member. — 141 —