1. XIV s"ezd vsesoiuznoi kommunisticheskoi partii(b). 18-31 dekabria 1925 g.: stenograficheskii otchet (Moscow, 1926), p. 252.

2. The Challenge of the Left Opposition (1926-27) , ed. Naomi Allen and George Saunders (New York, 1980), pp. 307-308, 379. See also pp. 79, 96, 103-104, 134, 230, 234-235, 302-304, 341-342.

3. KPSS v rezoliutsiiakh i resheniiakh s"ezdov, konferentsii i plenumov TsK , 8th ed. (Moscow, 1970-) (hereafter cited as KPSS ), 3:442 (emphasis in the original); S"ezdy sovetov soiuza SSR, soiuznykh i avtonomnykh sovetskikh sotsialisticheskikh respublik. Sbornik dokumentov v semi tomakh, 1917-1937 g.g. (Moscow, 1959-65), 4 (part 1): 95.

4. S"ezdy sovetov , 4 (part 1): 92. That summer, a Joint Plenum of the Party Central Committee (CC) and Central Control Commission (CCC) rejected the Left Opposition's call for "the supertaxation of private trade, which would lead to its rapid liquidation before state and cooperative trade would be ready to control the whole market. The CC and CCC consider that these suggestions [of the Left Opposition] are aimed, in essence, at the abolition of the New Economic Policy, established by the party under the leadership of Lenin." KPSS , 3:485-486. Ironically, as the CC and CCC issued this resolution, the party was on the eve of adopting just such a taxation policy.

5. Stephen S. Cohen, Bukharin and the Bolshevik Revolution: A Political Biography 1888-1938 (New York, 1973; reprint, 1975), pp. 243-247.

6. KPSS , 3:379, 442-443.

7. Challenge , ed. Allen and Saunders, pp. 464-465.

8. KPSS , 3:509, 516; 4:18, 35, 43.

9. Piatnadtsatyi s"ezd VKP(b). Dekabr' 1927 goda: stenograficheskii otchet , 2 vols. (Moscow, 1961), 1:66.

10. See, for example, Robert C. Tucker, Stalin as Revolutionary, 1879-1929 (New York, 1974); Moshe Lewin, Russian Peasants and Soviet Power: A Study of Collectivization (London, 1968; reprint, New York, 1975); Cohen, Bukharin; and Alec Nove, An Economic History of the U.S.S.R. (London, 1969; reprint, Harmondsworth, 1972).

11. Victor Kravchenko, I Chose Freedom (New York, 1946), p. 50.

12. Piatnadtsatyi s"ezd , 1:70; I. V. Stalin, Sochineniia , 13 vols. (Moscow, 1946-52), 11:46, 170-172.

13. Stalin, Sochineniia , 12:15, 37; 13:207-208.

14. KPSS , 4:32, 108-109, 249. See also S"ezdy sovetov , 3:155, 4 (part 1): 114-115; Shestnadtsataia konferentsiia VKP(b). Aprel' 1929 goda: stenograficheskii otchet (Moscow, 1962), pp. 193, 195-196; and KPSS , 4:412.

15. Stalin, Sochineniia , 11:167, 231. See also pp. 226, 270.

16. Ibid., 11:231.

17. Ibid., 11:318-319.

18. Ibid., 12:44-45. Stalin's charges were reiterated by his supporters at party meetings and approved in numerous party resolutions. See, for example, Shestnadtsataia konferentsiia , pp. 70, 171, 197, 232, 399; XVI s"ezd vsesoiuznoi kommunisticheskoi partii(b): stenograficheskii otchet (Moscow-Leningrad, 1931), pp. 155-156, 257; and KPSS , 4:183, 189, 197, 410, 447.

19. Cohen, Bukharin , pp. 147-148, 159.

20. Stalin, Sochineniia , 12:29-30, 32.

21. Ibid., 12:32, 35. See also p. 305.

22. Cohen, Bukharin , pp. 334-335. At the Sixteenth Party Congress in the summer of 1930, Rykov again "confessed" that the Right Opposition had been wrong and that its policies "objectively aided, not the attack on the petty bourgeoisie, but the opposite." XVI s"ezd , pp. 148-151.

23. Torgovo-promyshlennaia gazeta (hereafter cited as TPG ), 1927, No. 174 (August 3), p. 2; 1927, No. 249 (October 30), p. 3; 1927, No. 276 (December 2), p. 5; 1928, No. 192 (August 19), p. 4; 1928, No. 293 (December 18), p. 4; Ekonomicheskaia zhizn' , 1927, No. 236 (October 15), p. 3.

24. I. Ia. Trifonov, Ocherki istorii klassovoi bor'by v SSSR v gody NEPa (1921-1937) (Moscow, 1960), p. 84; Mestnoe khoziaistvo (Kiev), 1925, No. 3 (December), p. 86; and Torgovye izvestiia , 1925, No. 1 (April 2), p. 5; 1925, No. 9 (April 25), p. 1; 1925, No. 20 (May 23), p. 1; 1925, No. 27 (June 13), p. 4.

25. Finansy i narodnoe khoziaistvo , 1929, No. 3, p. 16.

26. Materialy po istorii SSSR. VII. Dokumenty po istorii sovetskogo obshchestva (Moscow, 1959), p. 110; Vasil'kov, Chastnyi kapital v khoziaistve orlovskoi gubernii. (Issledovatel'skaia rabota Gubplana pod rukovodstvom i redaktsiei Vasi'kova) (Orel, 1928), pp. 93, 95.

27. Sobranie zakonov i rasporiazhenii raboche-krest'ianskogo pravitel'stva SSR. 1924-1949 (Moscow, 1925-50) (hereafter cited as SZ ), 1926, No. 42, art. 307; SZ , 1927, No. 25, art. 273; Zakony o chastnom kapitale. Sbornik zakonov, instruktsii, prikazov i raz"iasnenii , comp. B. S. Mal'tsman and B. E. Ratner (Moscow, 1928), pp. 316-323; L. F. Morozov, Reshaiushchii etap bor'by s nepmanskoi burzhuaziei (1926-1929) (Moscow, 1960), p. 44; and Materialy. VII. , p. 111. Approximately 90 percent of the total superprofit tax revenue was paid by private traders (as opposed to private manufacturers), because the tax was only levied on those branches of industry (leather and wool products, vegetable oil, and flour) where, in Narkomfin's opinion, Nepmen played a harmful, speculative role. Morozov, Reshaiushchii etap , pp. 44-45.

28. SZ , 1926, No. 63, art. 474; SZ , 1926, No. 64, art. 484; Finansy i narodnoe khoziaistvo , 1927, No. 37, pp. 22-23; 1929, No. 3, p. 16; Morozov, Reshaiushchii etap , pp. 43-45; and I. Mingulin, Puti razvitiia chastnogo kapitala (Moscow-Leningrad, 1927), pp. 125-126.

29. Finansy i narodnoe khoziaistvo , 1927, No. 37, pp. 22-23; V. P. D'iachenko, Istoriia finansov SSSR (1917-1950 gg.) (Moscow, 1978), p. 187.

30. Zakony o chastnom kapitale , p. 324; SZ , 1926, No. 44, art. 312; SZ , 1927, No. 6, art. 57; SZ , 1927, No. 16, art. 172; Morozov, Reshaiushchii etap , p. 45; and F. S. Pavlov, "Oktiabr'skaia revoliutsiia i istoricheskii opyt KPSS v likvidatsii srednei i melkoi promyshlennoi i torgovoi burzhuazii v perekhodnyi period k sotsializmu," in Velikaia oktiabr'skaia sotsialisticheskaia revoliutsiia i stroitel'stvo kommunizma (Dnepropetrovsk, 1967), p. 72.

31. Morozov, Reshaiushchii etap , p. 73; I. Ia. Trifonov, Likvidatsiia ekspluatatorskikh klassov v SSSR (Moscow, 1975), pp. 216, 234; TPG , 1927, No. 191 (August 24), p. 4; Torgovye izvestiia , 1926, No. 47 (April 29), p. 2; Zakony o chastnom kapitale , pp. 10, 144-145, 156-157; and N. Riauzov, Vytesnenie chastnogo posrednika iz tovarooborota (Moscow, 1930), pp. 35-36.

32. Trifonov, Likvidatsiia , pp. 216, 231; Morozov, Reshaiushchii etap , pp. 42, 73; TPG , 1927, No. 20 (January 26), p. 2; and Materialy. VII. , pp. 23, 34-35.

33. Ekonomicheskaia zhizn' , 1927, No. 9 (January 12), p. 2; Pravda , September 1, 1926, p. 4; Vasil'kov, Chastnyi kapital , pp. 29, 31; A. M. Ginzburg, ed., Chastnyi kapital v narodnom khoziaistve SSSR. Materialy kommissii VSNKh SSSR (Moscow-Leningrad, 1927), pp. 265-266; Morozov, Reshaiushchii etap , p. 61; Sovetskaia torgovlia , 1927, No. 5, p. 14; and S. F. Kuchurin, Zheleznodorozhnye gruzovye tarify (Moscow, 1950), p. 25. Some local officials harassed private grain traders in 1925, even though this was not yet official policy. See, for example, Torgovye izvestiia , 1925, No. 2 (April 4), p. 5.

34. Sovetskaia torgovlia , 1927, No. 5, p. 14; 1927, No. 7, pp. 8, 15; V. A. Arkhipov and L. F. Morozov, Bor'ba protiv kapitalisticheskikh elementov v promyshlennosti i torgovle. 20-e—nachalo 30-kh godov (Moscow, 1978), pp. 136, 190; A. Zalkind, ed., Chastnaia torgovlia Soiuza SSR (Moscow, 1927), p. 67; Severo-Kavkazskii krai (Rostov-on-the-Don), 1926, No. 3, pp. 61-63; TPG , 1927, No. 121 (May 31), p. 6; and Torgovye izvestiia , 1926, No. 111 (October 9), p. 2. Though the new railway regulations were aimed primarily at private grain trade, they also applied to private shipments of other products. Here, too, the effect of these measures is hard to gauge with much precision.

35. Paul Scheffer, Seven Years in Soviet Russia (New York, 1932), pp. 55, 208. Theodore Dreiser, who spent eleven weeks in the Soviet Union during the winter of 1927-28 (including stays in Moscow, Leningrad, Rostov-on-the-Don, Odessa, Sevastopol', and Baku), was struck by the number of private traders he saw arrested "all over Russia." Theodore Dreiser, Dreiser Looks at Russia (New York, 1928), p. 233.

36. H. J. Greenwall, Mirrors of Moscow (London, 1929), p. 112. See also Arkhipov and Morozov, Bor'ba , pp. 195, 207; Arthur Feiler, The Russian Experiment (New York, 1930), p. 61; William C. White, These Russians (New York, 1931), p. 68; and E. Ashmead-Bartlett, The Riddle of Russia (London, 1929), pp. 159, 173-174.

37. Maurice Hindus, Humanity Uprooted (New York, 1929), p. 59; TPG , 1928, No. 15 (January 18), p. 5; 1928, No. 27 (February 1), p. 4; 1928, No. 166 (July 19), p. 2; and SZ , 1929, No. 4, art. 31.

38. Lewin, Russian Peasants , pp. 225, 389; Walter Duranty, Duranty Reports Russia (New York, 1934), p. 156; White, These Russians , p. 325; Ekonomicheskoe obozrenie , 1928, No. 4, p. 171; Sotsialisticheskii vestnik (Berlin), 1928, No. 8-9, p. 31; and Eugene Lyons, Assignment in Utopia (New York, 1937), p. 99. Railway freight rates for private shipments were raised yet again in 1930. In June 1929 the Commissariat of Transportation (NKPS) was granted the right to "forbid and restrict" private shipments via rail and water of goods specified by the Council of Labor and Defense (STO). A decree of February 1930 permitted NKPS to "forbid and restrict" the transportation of any kind of private freight via the railways or waterways. This decree was abolished a month later by a third decree that transferred the decision concerning such prohibitions to STO. Kuchurin, Zheleznodorozhnye gruzovye tarify , p. 25; SZ , 1929, No. 39, art. 350; SZ , 1930, No. 14, art. 150; and SZ , 1930, No. 21, art. 236.

39. Eugene Lyons, Moscow Carrousel (New York, 1935), p. 327; Lyons, Assignment , pp. 81-82; Sotsialisticheskii vestnik (Berlin), 1930, No. 1, p. 14; Aleksandr I. Solzhenitsyn, The Gulag Archipelago 1918-1956: An Experiment in Literary Investigation , 3 vols. (New York, 1974-78), 1:52; Duranty, Duranty Reports , p. 384; White, These Russians , pp. 67, 75; TPG , 1928, No. 246 (October 21), p. 6; E. H. Carr and R. W. Davies, Foundations of a Planned Economy, 1926-1929 , 2 vols. (London, 1969), 1 (part 2): 671; and Finansy i narodnoe khoziaistvo , 1930, No. 1, p. 20.

40. Concerning the income tax, see SZ , 1928, No. 1, art. 2; SZ , 1928, No. 58, art. 515; SZ , 1928, No. 58, art. 520; SZ , 1929, No. 48, art. 435; SZ , 1929, No. 68, art. 639; SZ , 1929, No. 71, art. 678; SZ , 1930, No. 46, art. 482; and Morozov, Reshaiushchii etap , p. 72. Concerning the business tax, see SZ , 1928, No. 50, art. 443; SZ , 1930, No. 3, art. 32; SZ , 1930, No. 5, art. 53; SZ , 1930, No. 46, art. 481; D'iachenko, Istoriia finansov , pp. 188-189; and Finansy i narodnoe khoziaistvo , 1929, No. 12, pp. 11-12.

The old inheritance-tax decree of January 1926 was replaced in February 1929 by a law that approximately doubled the tax for Nepmen on gifts or inheritances up to 100,000 rubles. SZ , 1929, No. 8, art. 78.

41. Finansy i narodnoe khoziaistvo , 1930, No. 27, p. 25. For additional data on the Nepmen's growing tax burden during these years, see Finansy i narodnoe khoziaistvo , 1928, No. 39, p. 3; 1929, No. 28, p. 26; 1930, No. 1, pp. 20-21; 1930, No. 27, p. 24; and D'iachenko, Istoriia finansov , pp. 185-186.

42. Walter Duranty, I Write as I Please (New York, 1935), pp. 275-277.

43. Istoriia sovetskoi konstitutsii (v dokumentakh) 1917-1956 (Moscow, 1957), p. 155. Other people not permitted to vote included monks and priests, former tsarist police officials, and the mentally ill or retarded.

44. Ibid., pp. 296-297, 331, 355-356, 526, 543-544, 585, 602, 651-652.

45. I. Ia. Trifonov, Klassy i klassovaia bor'ba v SSSR v nachale nepa , Vol. 2, Podgotovka ekonomicheskogo nastupleniia na novuiu burzhuaziiu (Leningrad, 1969), pp. 75-76; White, These Russians , pp. 66-68, 78; William H. Chamberlin, Soviet Russia: A Living Record and a History (Boston, 1931), pp. 108-109; Ekonomicheskoe obozrenie , 1927, May, p. 172; John Johnson, Russia in the Grip of Bolshevism (New York, 1931), pp. 104-105; Carr and Davies, Foundations , 1 (part 2): 701; Lyons, Assignment , pp. 175-76; Theodor Seibert, Red Russia (London, 1932), p. 315; Sotsialisticheskii vestnik (Berlin), 1930, No. 1, p. 14; SZ , 1929, No. 3, art. 23; and Illiustrirovannaia Rossiia (Paris), 1929, No. 9, p. 5.

46. Morozov, Reshaiushchii etap , pp. 98-99; White, These Russians , pp. 75-76; Sotsialisticheskii vestnik (Berlin), 1930, No. 1, p. 14; Seiber, Red Russia , pp. 314-315; Negley Farson, Black Bread and Red Coffins (New York, 1930), pp. 14-15; Duranty, Duranty Reports , p. 385; and Lyons, Assignment , p. 176.

47. Ekonomicheskoe obozrenie , 1927, May, p. 172; Anton Karlgren, Bolshevist Russia (London, 1927), p. 308; Sobranie uzakonenii i rasporiazhenii. 1917-1949 (Moscow, 1920-50) (hereafter cited as SU ), 1927, No. 13, art. 88; Biulleten' tverskogo okruzhnogo ispolnitel'nogo komiteta (Tver'), 1929, No. 15, pp. 10-12; Spektator [M. I. Nachimson], Russkii "Termidor" (Kharbin, 1927), p. 100; White, These Russians , pp. 23, 50; Sotsialisticheskii vestnik (Berlin), 1929, No. 4, p. 13; and Markoosha Fischer, My Lives in Russia (New York, 1944), p. 38.

48. Sotsialisticheskii vestnik (Berlin), 1930, No. 2, p. 16; Hindus, Humanity Uprooted , pp. 61-62. The daily papers carried many announcements of the following sort: "I, Ivan Ivanovich Ivanov, of (age) and (address) hereby sever all relations with my parents of (address)." Lyons, Moscow Carrousel , p. 86; Fischer, My Lives , p. 38.

49. Finansy i narodnoe khoziaistvo , 1930, No. 12, pp. 4-5; 1930, No. 14, p. 22; 1930, No. 17, p. 26; Seibert, Red Russia , p. 363; Sotsialisticheskii vestnik (Berlin), 1929, No. 21, p. 7; 1930, No. 4, pp. 12-13; and Calvin B. Hoover, The Economic Life of Soviet Russia (New York, 1931), p. 209.

50. Solzhenitsyn, Gulag , 1:52-53; Alexandre Barmine, One Who Survived: The Life Story of a Russian Under the Soviets (New York, 1945), p. 174; and Lyons, Assignment , pp. 455-457. For details on the methods used by the GPU to extort gold, see Vladimir V. Tchernavin, I Speak for the Silent (Boston-New York, 1935), pp. 200-209.

51. Lyons, Assignment , p. 286.

52. Hoover, Economic Life , p. 151; Eve Garrette Grady, Seeing Red: Behind the Scenes in Russia Today (New York, 1931), pp. 159, 171-172.

53. Walter A. Rukeyser, Working for the Soviets: An American Engineer in Russia (New York, 1932), p. 217; Calvin B. Hoover, "The Fate of the New Economic Policy of the Soviet Union," Economic Journal 40 (June 1930): 186-187. Maurice Hindus recorded similar impressions of Moscow in June 1930: "I made the rounds of the restaurants. The socialist offensive of the previous winter had swept the private ones out of existence. All were now under Soviet cooperative control. On the much-abbreviated menus which I scanned, I found that everything smacking of luxury had been removed." Until recently, he added, there had been many private food peddlers in the streets. "Now, save for an occasional man or woman offering questionable sausage, stale bread or dried fish, these food vendors have vanished.'' Maurice Hindus, Red Bread (New York, 1931), pp. 72, 74.

54. Hoover, "The Fate," pp. 187-188; Arkhipov and Morozov, Bor'ba , p. 217; SZ , 1930, No. 10, art. 120; SZ , 1930, No. 18, art. 209; and Seibert, Red Russia , pp. 268-269.

55. Finansy i narodnoe khoziaistvo , 1929, No. 7, p. 16; KPSS , 4:203; Andrei Fabrichnyi, Chastnyi kapital na poroge piatiletki (Moscow, 1930), pp. 24, 27; and Tverskoi krai (Tver'), 1928, No. 4-5, pp. 85-88.

56. For some examples, see TPG , 1928, No. 177 (August 1), p. 4; 1928, No. 267 (November 17), p. 4; 1928, No. 269 (November 20), p. 4.

57. KPSS , 4:396-397; Hoover, "The Fate," p. 191. For other eyewitness descriptions of private trade (almost exclusively by peasants) after 1930, see J. G. Lockhart, Babel Visited: A Churchman in Soviet Russia (Milwaukee, 1933), p. 114; George A. Burrell, An American Engineer Looks at Russia (Boston, 1932), pp. 103-104; Ella Winter, Red Virtue: Human Relationships in the New Russia (New York, 1933), p. 14; and Fischer, My Lives , p. 105.

58. Stalin, Sochineniia , 12:43, 306-307.

59. Resheniia partii i pravitel'stva po khoziaistvennym voprosam (Moscow, 1967-), 2:388-389; SZ , 1934, No. 3, art. 22; SZ , 1934, No. 3, art. 23; SZ , 1934, No. 3, art. 24; SZ , 1935, No. 1, art. 3; and SZ , 1935, No. 4, art. 29. For references to small-scale private traders and handicraftsmen in tax decrees of the 1930s, see, for example, SZ , 1933, No. 5, art. 31; SZ 1934, No. 5, art. 38; SZ , 1934, No. 27, art. 211b; SZ , 1935, No. 4, art. 31; and SZ , 1936, No. 2, art. 18.

60. SZ , 1932, No. 65, art. 375; SU , 1932, No. 87, art. 385. Speaking at a Plenum of the CC and CCC in January 1933, Stalin declared: "In the most recent period we have been able to throw private traders, merchants, and middlemen of all sorts completely out of trade. Of course this does not exclude the possibility that private traders and speculators may again appear in trade according to the law of atavism, taking advantage of an especially favorable field for them—collective farm trade. Furthermore, the collective farmers themselves are not adverse to engaging in speculation, which of course does them no honor. But to combat these unhealthy developments the Soviet government has recently issued measures for the suppression of speculation and the punishment of speculators. You know, of course, that this law does not suffer from softness. You understand, of course, that such a law did not and could not exist during the first stage of NEP." Stalin, Sochineniia , 13:204.

61. Stalin, Sochineniia , 13:220-221.

62. It is interesting to note that Trotsky, then in exile, regarded free collective-farm trade as necessary and observed its partial resemblance to NEP: "All-round collectivization . . . extraordinarily lowered the labour incentives available to the peasantry. . . . The answer to this threat was the legalization of trade. In other words . . . it was necessary partially to restore the NEP, or the free market, which was abolished too soon and too definitively." Quoted in Richard B. Day, Leon Trotsky and the Politics of Economic Isolation (Cambridge, 1973), p. 182.