Before the revolution, there were gardens in every Siberian city and very often in rural areas. They mainly grew apples, although some amateurs tried to grow grapes, plums, and cherries in Siberian gardens.
Since 1924, the taxation of personal gardens and vegetable gardens began, but not immediately throughout the country. This year, amendments were made to the Law on the Unified Agricultural Tax of the USSR, allowing the SNK of the Union republics to introduce conversion rates into arable land or sowing of orchards, vineyards and other intensive crops. The resolution of the Council of People's Commissars of the RSFSR of June 12, 1925, on the taxation procedure expanded the actual application of increased conversion rates for the taxation of gardens and vegetable gardens. Further, these norms on taxing personal gardens and shrubs only expanded and increased.
In the 1930s, the taxation of personal gardens and shrubs quickly spread throughout the country. Taxation norms were regulated by the USSR Law "On Agricultural Tax" and regional by-laws. Facts and documents show that the tax on every bush and tree on the personal plots of Soviet citizens was introduced during the reign of Stalin. This type of tax has been in effect in the USSR partially since 1924, everywhere from about the mid-30s to 1953.
Under Khrushchev, taxes on collective farmers were reduced three times. But in the minds of ordinary people, the idea of cutting down gardens due to taxes in the post-war period was fixed. Nevertheless, Nikita Sergeyevich would not be a real communist if he did not strive to limit as much as possible the ability of people to develop a personal economy. Under him, a policy was carried out aimed at limiting the area of household farms, enlarging collective farms by eliminating small villages. Under Khrushchev, it was also forbidden to keep cattle on citizens' land plots in cities and urban settlements.