The story follows the exploits of Chichikov, a middle-aged gentleman of middling social class and means. Chichikov arrives in a small town and turns on the charm to woo key local officials and landowners. He reveals little about his past, or his purpose, as he sets about carrying out his bizarre and mysterious plan to acquire "dead souls."
The government would tax the landowners based on how many serfs (or "souls") the landowner owned, determined by the census. Censuses in this peri ...