The main object of research is Tomsk business at the beginning of the 20th century (1900-1917). The choice of the given period is explained by a number of laws adopted by the state; they promoted active development of the economy in the country. The Provision on a Trade Tax act, which canceled all merchant privileges and promoted increasing the number of businessmen from different estates, was of great importance. The author analyzed statistical data of reference media for the years 1902, 1909 and 1910, and revealed a number of commerce and industry institutions in Tomsk, their owners and the class structure of businessmen. The analysis of the 1912 population census data is also presented in the article. So, in 1912 the population of Tomsk was 95873 persons, 2.3 % of them were businessmen. Most of the owners of commerce and industry enterprises lived in the areas of Zaistochye, Voskresenskaya hill and Boloto. Separate attention is paid to the relationship of businessmen from different estates and the administration of Tomsk. As before, control over trade and industry belonged to the state; therefore, businessmen sought to cooperate with the authorities, actively helping with improvement, city building and carrying out festive events. When opening a new trade institution, expanding production or engaging in any new type of trade, businessmen were obliged to apply for permission to local administration and after a number of checks, including on reliability, the verdict was proclaimed, and the social status did not play any role. Growth of the competition among businessmen promoted search of new ways of development and involvement of buyers. For a long time the businessman was associated with merchants. However, during the studied period, not only merchants were engaged in trade activities, but also representatives of other social groups. The businessman of the beginning of the 20th century possessed the following sociocultural qualities: grasp of business, practicality, sharpness, commitment, understanding of the requirements of society, responsibility and independence. Since old times, most of the representatives of the old generation still had devotion, strict following religious traditions and customs. At the same time, the middle-aged and younger generations of businessmen refused these precepts of ancestors and tried to get general and secondary education. The practical side of research is explained by the growing interest in separate aspects of the development of the city of Tomsk, trade activity and economy in general. The author managed to touch upon a number of relevant topics, perspective for a further study.
