By Nikolai Gogol
You can download the ebook here.
Nikolai Gogol wrote this before 1842, and before the emancipation of the serfs by Tzar Alexander II. The souls referred to are those of the serfs, chattel of the landowners; bought, sold, mortgaged.
Paul Ivanovitch Chichikov travels around Russia trying to make money with a clever, but slightly odious, scheme he thought up. Visiting landowners, he cajoles them to part with their "dead souls", that is serfs who have died but still exist on the rolls from the last census: thus still attracting taxes. Hopefully enticing people to part with them for nothing or a minimal fee, he hopes to use these names to enable himself to buy an estate in the future, using them as some form of "collateral" for a mortgage. Yes, slightly off, perhaps not quite legal. The law can be "flexible" in Russia though, and this would, in effect, enable a cheap loan and a foot up the greasy pole.
The novel is great fun and often funny. Chichikov's a form of lovable rogue, a thinks of himself as a "gentleman" but not averse to some underhand dealings. His interactions with the various 19th Century Russians he comes across is often lively, as is the sometimes comedy interlude of life from his servants' perspective. Gogol even lets the horses and dogs have an opinion occasionally and is obviously laughing at some of the absurdity of his creation.
This version was translated by D. J. Hogarth in 1916 (according to Wikipedia) and is now in the public domain. It was a good read and the Standard EBooks version is well produced (a good project). The slight disappointment is that the novel is missing the ending, and also a little fragmentary later on. Generally, we get most of it but a shame to lose out on some of the story. We are actually lucky to have what we have: Gogol never finished it, and in fact tried to destroy it!