In Russia, the tax, known as the korobka, was a tax paid only by Jews for each animal slaughtered in accordance with the kashrut rules and for each pound of this meat sold. It was part of the Russian Jewish "basket tax" or "box tax". Though it was used to refer to a tax on meat or slaughtering, the word korobka (Russian: коробка) actually means "box" in Russian. The tax came to be called that because Jews paying had to deposit a coin in a box at the kosher slaughterer.
According to Herman Rosenthal and Jacob Goodale Lipman, the tax was "the most burdensome and annoying of the special taxes imposed upon the Jews of Russia by the government". The burden of taxes, and the korobka in particular, was one of the factors which drove many Jews to abandon the towns and settle in villages or on noblemen estates.
Between 1777 to 1784, the Jews of Horodenka, a region on the south-east corner of Galicia, paid a number of special taxes, including the "Protection and Tolerance Tax", and "Property and Occupation tax". In 1784, the Property and Occupation Tax was cancelled and replaced with the Kosher Meat Tax.
- Taxation of the Jews in Europe for other types of taxes imposed on the Jews
- Rosenthal, Herman; Lipman, J.G. "Basket-Tax", Jewish Encyclopedia.
- Leonid Vasilʹevich Belovinskiĭ. Энциклопедический словарь российской жизни и истории: XVIII-начало XX в, Olma Media Group, 2003, ISBN 978-5-224-04008-7 p. 357.
- Dubnow, Simon; Friedlaender, Israel. History of the Jews in Russia and Poland, Avotaynu Inc, 2000 ISBN 978-1-886223-11-0, p. 227.
- Korobka Tax on Kraziai's Jews, Document 49-1-1362 from the Kaunas Archive
- Diner, Hasia R. Hungering for America: Italian, Irish, and Jewish Foodways in the Age of Migration, Harvard University Press, 2001, ISBN 978-0-674-00605-8, p. 164.
- Encyclopaedia Judaica (1971): History, vol. 8, 734
- Gelber, N. M. The History of the Jews of Horodenka, p. 86.
- Herşcovici, Lucian-Zeev (August 16, 2010). "Iaşi." Translated from Romanian by Anca Mircea. YIVO Encyclopedia of Jews in Eastern Europe. Retrieved 2016-07-07.
- Lowenstein, Steven (1994). The Berlin Jewish community: enlightenment, family, and crisis, 1770-1830. ISBN 0-19-508326-1.