Dead Souls Author:Nikolai Gogal Dead Souls describes the gambits of a quixotic opportunist in provincial Russia who sets out to buy deceased serfs at a low cost from their owners. Chichikov requires evidence of "property", since he wishes to marry an heiress, and is able to amass the "souls" because their owners must pay taxes on them until they are officially declared dead i... more »n the rolls of the next census.« less