Sumy Historical and Archival Journal

19-32

Authors: SVIATOSLAV V. DANYLENKO

The article discusses historical and theoretical aspects of studying of the tax system in Ukrainian SSR in 1920th; clarifies the common and different in concepts and phenomena of “tax policy” and “tax system”. The attention is focused on the structural and functional character of the new economic policy that defined its role and place in the economic life of society. The article submits historiographical review of the literature on the tax strategy and tactic of the Soviet regime in 1920th. There is a free interpretation of the concepts of “tax policy” and “tax system” though those concepts differ by basic principles, functions and characteristics. In author’s opinion to gain the most objective coverage of the discussed problem the usage of both structural-functional and system-structural approaches in compliance with the historical methods of research of a complex social systems. A subjectivization of economic policy of the Soviet state is revealed by exposing a social class component, which was used in tax policy. Apart from the social class nature of the tax policy in Ukrainian SSR in 1920th , the author reveals the process of its implementation in daily “ tax practice” and “taxation jobs”. At the beginning of the NEP the structure and executive branch were created so in the second half of 1923 social class taxation system began to gain its influence and spread. The main two factors that had its influence on the process of complete NEP-type tax system formation are: the political and ideological basis of the Soviet power system and the competitive economic environment, which appeared as private entrepreneurial form of management. An economic restriction on city and rural «bourgeoisie» are essential to Bolshevism, therefore an objective social-economic types of farms and private entrepreneurs are obliged to go through subjective criteria of social class ideology. Thus, political and ideological basis of taxation are seen as an integral part of tax policy and daily practice of Soviet financial authorities in Ukrainian SSR in the 1920s.

42-55

Authors: KONSTANTIN K. VASYLYEV, ARNIS VІKSNA

K. Bililovsky (1859-1938) is the Ukrainian poet, translator and cultural figure. He received higher medical education and he earned his living as a doctor the whole lifetime. Great literature was devoted to him, but his work as a doctor has not been investigated yet. The purpose of this study, in contrast to the already carried research, to enlighten the stages of K. Bililovsky’s medical practice. At the same time we are bringing new historical sources, such as archival and published ones, that dropped out of sight of the researchers of the doctor and the Ukrainian poet’s life and work. For the first time the stages of K. Bililovsky’s medical biography were clarified and documented. He received his medical education at the Universities of Leipzig (1875-1876), Vienna (1876-1878), Dorpat (1879-1881) and again in Vienna (1882) and he graduated from the University of Jena in 1883. After that he worked as a doctor in Poltava. In 1885-1891 he was a policeman doctor in Petropavlovsk (now in Kazakhstan). In 1891-1892 he worked as a military doctor. Then he retired and served in the civil service in St. Petersburg. In 1895 he defended his thesis for the degree of Doctor of Medicine. In 1899-1905 K. Bililovsky worked as Kurland assistant of the provincial medical inspector in Mitau (now Jelgava, Latvia). Since 1906 he was at the same position in the Olonets province (Petrozavodsk), and in 1907-1910 as a provincial medical inspector in the same place. In 1910-1913 he worked as Taurida provincial medical inspector (Simferopol). In 1913-1920 he was a chief physician of Feodosia Marine medicalmonitoring station. During the Civil War he joined the White movement. In 1920-1925 he worked as a doctor in the city of Simferopol. In 1925-1932 K. Bililovsky worked as an eye doctor in the Soviet dispensary in Rasht (Iran). The last years of his life were spent in Simferopol, where he died and was buried. He is an author of several published scientific publications. In 1887 his health statistics and health sketch of Petropavlovsk were published. In this study he gave, for the first time, a fairly complete picture of the health of the area, completely unknown until now in this regard. In 1890 he made ovariotomy in Kazakhstan for the first time. He reported on the results of his successful gynecological activities in the medical society in St. Petersburg. So far his medical research and ethnographic essays are of scientific interest. His experience of the prison doctor was reflected in the monograph on the physical type of criminal. Finally, he explored the city of Yalta in a sanitary point of view, which allowed him to specify what measures could and should take to improve the health status of the city. The abovementioned inevitably would lead to the improvement of public health. For the first time the historical sources, introduced into scientific use, allow better understanding of K. Bililovsky’s poetic legacy. Keywords: K. Bililovsky (1859-1938), XIX-XX centuries., the history of Ukraine, the history of medicine.

68-74

Authors: VASYL I. ILNYTSKYJ

In the article for the first time it is attempted to uncover one of the most difficult questions in the study of the development of the Ukrainian national liberation movement, videlicet, – the insurgents’ number in Military District (hence – MD) – 4 “Hoverla”. In order to specify their total number, which is far from being an easy task, an analysis of the previously inaccessible archive materials have been made by the author. The problems in concerning the totaling under question are caused by both the lack of an integral complex of the respective sources and the exacting conspiracy, which put under a ban the divulging of actual military personnel number of the unit and subunit. Besides, the dynamic nature of the guerilla and insurgent phenomena brings about the additional hardship of the specification of the aforementioned MD’s military personnel number. It is possible to estimate the approximate figures over a period of time only. However, even these figures could significantly differ in a brief space of time (especially before and after “the great blockade”). The documents of the underground work, which would adequately characterize the quantitative indicators of the insurgents are absent, whereas the remaining sporadic ones are too fragmentary and disembodied to provide an integral picture. On the other hand, the materials of the party and repressive-punitive organs give a certain chance. The party documents are the most contradictory. What concerns the documents of the repressive-punitive organs, they are more reliable in this respect, because they are basically less politized. That is why the author was conditioned to rest on his own calculations which, given their relative inexactitude, nonetheless, present orienting numerical characteristics of the insurgents acting on the territory of MD-4 “Hoverla”. In the article the dynamics of the change of the Ukrainian nationalists’ quantity, as well as the tendency to decreasing of the insurgents’ number with time has been shown. According to the author’s calculations, in November, 1944, on the territory of MD-4 “Hoverla” there were enacted 52 Ukrainian Insurgent Army (UIA) companies, which – accounting for the fact that each consisted of some 150-180 man – will make up nearly 7800-9360 fighters. Accordingly, by January, 1945 there were 51 companies, that is 7650-9180 men; by autumn 1945 there were 26 units (each numbering from 40 to 60 men), which totaled some 2350-2960; by summer 1946 there functioned 23 units and 10 subunits (each counting from 40 to 60), that totals some 1320-1980; by January 1948 in action there still were 3 units in tactical division (TD) (“Hutsulshchyna” (“The Hutsul Land”) and 5 units in TD – 24 “Makivka” (the mountain’s name). Taking into consideration, that the strength of each unit varied from 40 to 50, the UIA members are estimated as many as 320-400. In 1949 there remained in action a some 20 men strong group in TD-21 “Hutsulshchyna” headed by P. Melnyk, and a like some 20 men strong subunion 479 (belonging to union 91) in TD-24 “Makivka”. All that enables the following prйcis: MD-4 “Hoverla” was the most numerous in the structure of the UIA-West and functioned the longest in comparison with the other similar bodies.

87-88

Authors: BIBLIOGRAPHY

BIBLIOGRAPHY