THE CASE OF 1888: THE FIRM “PETER BOTKIN’S SONS” VS THE IRKUTSK CUSTOMS

In 1885 the tax on tea, imported into the Russian Empire from China, was raised. After the petition of representatives of merchantry, a discount period from March 1th to April 15th was announced, during which it was possible to carry imported tea through Irkutsk customs according to former tariff. The firm "Peter Botkin's Sons" made use of this tariff concession, but in 1887 they received an order to pay a new tax. After unsuccessful negotiations with the Ministry of Finance, the case was sent to the Court of Senate. The Senate made a decision in behalf of the firm, since the prescription on the tariff concession referred to the transportation of tea, and not to payment in cash (the company paid for the tea with bill of exchange).