Objective: to reveal the features of social sphere financing in the cities of post-reform Russia. Methods: abstract-logical and empirical. Results: Basing on the study of budgets of Kazan and small towns of Kazan guberniya in 70–80-s of the 19th c., the authors state that the social sphere was a priority of social policy of municipal bodies. Scientific novelty: For the first time the structure of municipal supply was investigated, the budget policy of municipal bodies in post-reform Russia was analyzed, the features of social sphere budget financing in the large and small Russian cities were revealed. Practical value: possibility to use the Russian historical experience when reformingthe local self-government.