Chichikov buys dead serfs as collateral
Chichikov, a disgraced former customs official, travels to the town of N and visits landowners (Manilov, Korobochka, Nozdryov, Sobakevich, Plyushkin), offering to buy the titles of serfs who have died since the last census but who still count as alive for the poll tax. Because the state treats these 'souls' as living until the next revision, he plans to register them as property on land in Kherson and mortgage them to the Guardian Council for real money. Each seller reacts according to their character: sentimental bafflement, haggling over price, a bullying attempt to bundle in dogs and horses, hard bargaining over dead men's virtues, and miserly relief at shedding a tax burden.
