298 THE ZEMSTVOS DURING THE WAR
1914. The only exception was veterinary service, this item evidently
having been reduced in consequence of the mobilization of veteri-
nary surgeons, whom it was exceedingly difficult to replace. In this
connection we have to note the fact that appropriations for public
charities rose sharply from the first year of the War, owing to the
necessity of helping the families of mobilized men, invalids, orphans,
and other victims of the War. Those for schools and economic meas-
ures were slightly reduced (compare the reference made above to the
reduction of government subsidies for these purposes), whilst there
was a slight increase for medical service. As for the increase of the
appropriations for these purposes in 1917, the explanation must be
sought in the general rise of the cost of living rather than in any
extension of these activities.
In 1916 and 191%, on the other hand, the increase in the zemstvo
budgets lagged considerably behind the advancing cost of living. As
has been previously noted, the zemstvos were in the habit of prepar-
ing their budgets, and therefore also the assessment of taxes, for
one year in advance, the district zemstvos during October and No-
vember, and the provincial zemstvos during December and January.
In preparing the budgets, the probable rise in the cost of living was
naturally taken into consideration; but the rate of this advance, or
the rate of decline in the value of the paper ruble, was so rapid as
to make it absolutely incalculable, and it usually was found to have
exceeded the most pessimistic estimates. This circumstance accounts
for the fact that the zemstvos were already in 1916 beginning to
experience serious financial difficulties, in spite of the fact that the
taxpayers, at least in the black soil belt of south Russia, still had
considerable surpluses of cash and were still paying taxes regu-
larly.
Effects of the Revolution.
To cover their rapidly rising expenditure, which was far in excess
of the budgets as originally drafted, the zemstvos were compelled to
borrow heavily from their own capital and as early as 1916 to spend
the proceeds on current needs. The Revolution of 1917 still further
aggravated their financial situation, since the more backward ele-
ments of the peasantry, interpreting their newly won freedom ac-
cording to their own lights, stopped paying taxes, both to the Gov-
ernment and to the zemstvos. As regards the landlords, so many of
