A senatus-consulte of 1863 laid the basis for the change in the land system by providing (I) for the delimitation of the territory of each tribe, (2) for the repartition of the territory thus delimited among newly formed tribal divisions (douars or communes), and (3) for the recognition of private ownership by the issue of title deeds for such individual or family property (melk) as already existed.
On the other hand, the growth of the Muscovite state with its fiscal and governmental requirements involved a watchful repartition of burdens among the population and led ultimately to a system of collective liability in which the farms were considered chiefly as the sources of taxable income.
Quesnay and Mirabeau had advocated a proportional tax (impot de quotite), but Turgot a distributive tax (impot de repartition).
In Europe there are strong forces aspiring to take their share in the imperial repartition of the world.
These elect a head-man (starosta) and a collector of taxes, who was responsible, at least until the ukaz of October 3906, which abolished communal responsibility for the payment of taxes, for the repartition among individuals of the taxes imposed on the commune.