BUDGETS OF BELARUSIAN CITIES IN 1912
The total revenues and expenses of 73 cities of five provinces: Vilna, Vitebsk, Grodno, Minsk and Mogilev were discussed on the basis of statistical sources for the first time. The structure of revenues and expenditures of municipal budgets for 1912, their percentage in the total sum of municipal budgets were studied. The main revenue sources were tax receipts, the main of which was the real estate tax. By 1912 the important role was played by the incomes received from the activity of the town's enterprises. The main expenditures were non-municipal payments for military service. The expenditures directed on the satisfaction of needs of the cities - maintenance of the city authorities, improvement of the city, medical and social sphere, public education of the city, payments on the city loans played a big role too. These expenditures, which increased significantly compared to the previous periods, brightly testified to the ongoing processes of modernization of Belarusian cities, to the development of communal structures and the development of the financial system of the cities.