Foreigners, of whatever country or profession, are likewise exempt: as also the inhabitants of the conquered countries, namely, Livonia, Esthonia, Ingria, Carelia, and a part of Finland, the Ukraine, and the Don Cossacks, the Calmucks, and other Tartars, Samojedes, the Laplanders, the Ostiaks, and all the idolatrous people of Siberia, a country of greater extent than China.

By the same calculation, it is impossible that the total of the inhabitants of Russia should amount to less than twenty-four millions. At this rate, there are eight persons to every square mile. The English ambassador, whom I have mentioned before, allows only five; but he certainly was not furnished with such faithful memoirs as those with which I have been favoured.

The History of Peter the Great, Emperor of Russia — Part 23

Russia therefore is exactly five times less populous than Spain, but contains near four times the number of inhabitants: it is almost as populous as France or Germany; but, if we consider its vast extent, the number of souls is thirty times less.

The History of Peter the Great, Emperor of Russia — Part 23

There is one important remark to be made in regard to this enumeration, namely, that out of six million six hundred and forty thousand people liable to the poll-tax, there are about nine hundred thousand that belong to the Russian clergy, without reckoning either the ecclesiastics of the conquered countries, of the Ukraine, or of Siberia.

The History of Peter the Great, Emperor of Russia — Part 23

Therefore, out of seven persons liable to the poll-tax, the clergy have one; but, nevertheless, they are far from possessing the seventh part of the whole revenues of the state, as is the case in many other kingdoms, where they have at least a seventh of all estates; for their peasants pay a capitation to the sovereign; and the other taxes of the crown of Russia, in which the clergy have no share, are very considerable.

This valuation is very different from that of all other writers, on the affairs of Russia; so that foreign ministers, who have transmitted memoirs of this state to their courts, have been greatly mistaken. The archives of the empire are the only things to be consulted.

It is very probable, that Russia has been better peopled than it is at present; before the small-pox, that came from the extremities of Arabia, and the great-pox that came from America, had spread over these climates, where they have now taken root. The world owes these two dreadful scourges, which have depopulated it more than all its wars, the one to Mahomet, and the other to Christopher Columbus. The plague, which is a native of Africa, seldom approached the countries of the North: besides, the people of those countries, from Sarmatia to the Tartars, who dwell beyond the great wall, having overspread the world by their irruptions, this ancient nursery of the human species must have been surprisingly diminished.