" Sobakevich inclined his head slightly, preparing to hear what the little business was about.
Chichikov began somehow very remotely, touched generally on the entire Russian state, and spoke in great praise of its vastness, saying that even the most ancient Roman monarchy was not so big, and foreigners are rightly astonished… Sobakevich went on listening, his head bent. And that according to the existing regulations of this state, unequaled in glory, the souls listed in the census, once their life’s path has ended, are nevertheless counted equally with the living until the new census is taken, so as not to burden the institutions with a quantity of petty and useless documents and increase the complexity of the already quite complex state machinery… Sobakevich went on listening, his head bent—and that, nevertheless, for all the justice of this measure, it was often somewhat burdensome for many owners, obliging them to pay taxes as if for the living object, and that he, feeling a personal respect for him, would even be ready to take this truly heavy responsibility partly upon himself. […]
“And so…?” said Chichikov, waiting not without some anxiety for an answer.
“You want dead souls?” Sobakevich asked quite simply, without the least surprise, as if they were talking about grain. "

― Nikolai Gogol , Dead Souls