Діяльність "Дирекції мит у Львові" (1922-1927 рр.)

Abstract

In the dissertation, a comprehensive analysis of the activities of the «Directorate of Customs in Lviv» (192231927) was carried out. The degree of study of the scientific problem in historiography, the state of the source base, theoretical and methodological foundations and the appropriate scientific tools of work were investigated. The existing historiographical base on the studied problems is analyzed, which indicates that the declared theme was practically studied by scientists only in the general context of the history of the Second Polish Republic of the studied period. An in-depth analysis of the studied problem allowed us to determine the role of the Directorate of Customs in interaction with other customs institutions of that period. In addition, further study contributed to the identification of the specifics of customs policy in the conditions of interwar Poland, as well as its impact on customs practice in Ukraine in subsequent years. Despite its relevance, the researched scientific problem did not become the object of comprehensive study by scientists. Conditionally, historiography can be divided into four groups. The first is works on the history of Poland by French, English and American researchers. The second group is the research of Polish scientists on the history of Poland, border protection, etc. The third is publications on the history of Poland of Ukrainian scientists. The fourth is the work of domestic scientists related to the establishment of customs, Polish-Ukrainian border, migration, smuggling, etc. The relevance of the conducted research on the activities of this organization is extremely high. Since the «Directorate of Customs in Lviv» played an important role in customs policy, its study can help to better understand not only the historical processes of the interwar period, but also certain aspects of the economic development of Western Ukraine as a whole. Further research can contribute not only to the replenishment of existing scientific knowledge, but also to the expansion of ideas about the interaction between customs institutions and state bodies against the background of political and social changes of that time. In the process of preparation the scientific research, the author used various archival funds, printed and handwritten sources. The source base of the dissertation is made up of documents and materials from the archives of Ukraine and Poland, scientific and universal libraries of both countries. For convenience, the sources are divided into such groups: the first 3 documents from the state archives of Ukraine and Poland; the second 3 published materials; the third 3 periodicals; the fourth 3 online resources. The basis of the source base is the archival affairs of the fund 162 («Directorate of Customs, Lviv. 192231939») of the CSHA of Ukraine, ANR in Warsaw, SA in Przemy\l, BGA in Szczecin; official Polish state publications of higher authorities and administration, voivodeship level, bulletins of starosts; directories, collections of regulations, orders and temporary circulars, mandatory for execution by customs structures, etc.; Ukrainian-language and Polish-language periodicals, bulletins, dictionaries, calendars; information portal of the police of the Second Polish Republic; Polish digital libraries; Polish border guard service, etc. The use of various methodological approaches in the study contributed to the achievement of the set goal and provided a comprehensive analysis of the problem. This allowed to significantly expand the factual and analytical part of the scientific search. The use of modern methods helped to avoid subjective assessments and ensured the receipt of scientifically sound results, as well as provided sufficient factual material for revealing the stated problems. The article highlights the establishment of the «Directorate of Customs in Lviv» through the prism of analysis of the formation of the customs guard, the regulatory framework, the problem of defining the border boundaries, the preparation of human resources. The Council of Ministers, in its resolution of March 10, 1920, instructed the Ministry of Finance to start preparing the customs guard. At the Sejm meetings during November-December 1921, the proposal for the formation of a civil customs guard based on former military units was supported. The organized customs guard finally secured the protection of borders. To protect the western, north-western and southern, eastern and north-eastern borders, a unified system was created on the border between the Second Polish Republic and Germany, the free city of Gdansk, Czechoslovakia and Romania, the USSR, Latvia and Lithuania. The «Directorate of Customs in Lviv» was subordinated to the Ministry of Finance, established in accordance with the order of the Council of Ministers of the Second Polish Republic on October 11, 1922 on the organization of the customs authority of the II instance with the territorial coverage of activities within the Krakow, Lviv, Stanislawow and Tarnopol voivodeships. It consisted of the following departments: administrative; financial control; customs duties; counting. The administrative department was in charge of the border guard service and the customs department was responsible for customs proceedings. The «Directorate of Customs in Lviv» was subordinate to eight customs inspectors, 37 police stations and 197 posts, 70 senior and 1914 lower officials. The regulatory legal framework is related to the functioning of customs structures in Krakow, Lviv, Stanislawow and Tarnopol voivodeships, from the integral functioning of which the budget was directly dependent, the activity of the «Directorate of Customs in Lviv» was carried out in a certain legally defined, legal field, protection of national interests of the state occurred. One of the first tasks of the Second Polish Republic revived in November 1918 was the demarcation of borders and the organization of their protection. The initial period of formation was characterized by spontaneity, lack of coordination between the ministries concerned, unclear concept of the border protection system and scope of tasks performed by individual formations. The problem of defining the border strip in the territory, all four voivodeships: Kraków, Lviv, Stanislawow and Tarnopol, controlled by the «Directorate of Customs in Lviv», was relevant during 192231927. There were problems related to border protection, maintenance of border signs, definition and marking of border road strips, as well as determination of strip widths in individual sections. The key issue remained the approach of state authorities to defining border boundaries. Its ambiguous understanding and interpretation negatively affected the situation of the local population. Personnel played an important role in the functioning of customs structures. Since March 1, 1921, all government officials have been divided into five classes related to the area in which they served and, accordingly, the higher the class of the area, the higher their salary was. The Council of Ministers has formed twelve ranks for officials. Continuous improvement, training, qualification selections of personnel should provide not only quantitative, but, above all, a qualitative indicator of customs directorates. Ensuring these criteria served as a sign of the integrity of the combination of system of theoretical and practical knowledge. Courses were systematically conducted. The main place in the professional support was held by examination commissions, formed to select specialists for positions in accordance with the staffing. The process of improvement of customs officials was carried out on the basis of the Central School of Customs Guard in Góra Kalwaria, subordinated directly to the Ministry of Finance, the material support was carried out by the «Directorate of Customs in Warsaw». Organizational principles are characterized, taking into account the functioning of customs services, conditions and features of movement across the state border of citizens, values, vehicles, abuse of office, the fight against smuggling. The growth or decline of the economy, the higher or lower cost of essential items, the negative or positive trade balance depended on customs policy. Customs revenues were the main item of the budget and therefore required special attention. The conditions and features of the movement of citizens, valuables and vehicles across the customs borders of the Second Polish Republic in the interwar period were determined by certain instructive official powers, mandatory for execution by customs authorities. The Resolution of the Council of Ministers of 4 October 1920 was about establishing the procedure for border control. The exclusive right under the control of citizens, road luggage and goods transported across the border of the Second Polish Republic was assigned to the customs authorities. Customs supervision provided for control over the railway and other ways of communication. There were misunderstandings between firms that imported goods from abroad and customs structures regarding the payment of the customs tax rate, overstating the cost of services, abuse of office, non-fulfillment and «misreading» of the job descriptions «Directorate of Customs in Lviv» and its subordinate structures, conflicts with the Ministry of Finance, etc. An important feature of the functioning of the customs structures of the Second Polish Republic during the interwar period was the fight against smuggling. The instruction on its counteraction, illegal crossing of the border 3 provided for criminal-fiscal proceedings against persons and objects detained for smuggling or illegal crossing of the border, etc. The material support of customs bodies, medical and social guarantees, and logistical support were monitored. Among the lower officials of the customs guard inspectorates, there were problems with providing uniforms due to limited funding, which, in turn, was regulated by the instructional norms regarding the costs of their maintenance. Problems with providing uniforms arose among the lower officials of the customs guard inspectorates, due to insufficient funding on their part, which limited the costs of their maintenance by instructional means. The authorities tried to overcome them, but nevertheless, they failed to fully resolve these issues during the period under study. Instead, the higher officials of the customs officers of the «Directorate of Customs in Lviv» systematically received allowances for uniforms and additional payments for its addition in the amount prescribed by law. There were abuses related to receiving paid leave on the basis of medical certificates. In particular, there were cases when employees received two-week, three-week or even five-week or six-week paid leave for health reasons without proper grounds. In addition to temporary suspension from duty due to disciplinary sanctions, employees of customs guard inspectorates were imposed material sanctions, including: refusal to increase their financial security by 44 points, cancellation of paid leave for health reasons, deprivation of a bonus in the amount of three months’ salary, transfer to another place of service at their own expense, etc. Often, the transfer was a punishment for committed offenses, failure of customs guards to comply with the provisions of the statute, safety violations, etc. The issue of non-compliance by customs guards with the provisions of the rifle statute is described, namely: high-quality care of regular weapons, control over the use of cartridges, unauthorized departure from the place of duty, assistance to smugglers to illegally cross the border and transport alcohol, etc. The «Directorate of Customs in Lviv» introduced special registration cards in order to identify weapons and cartridges for them owned by customs guards. The registration provided for its careful filling out with the obligatory signature of the person who received a working regular weapon for use. In the event of its return to storage, as a result of the dismissal of the official from service or its transfer to another customs office, the registration card noted the fact of the return of the weapon to storage. In some cases, customs guards were allowed to use personal firearms and their own dogs for official purposes.