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<p><b>Vitebsk Governorate</b> (, ) was an administrative-territorial unit (<a href="page.php?w=guberniya">guberniya</a>) of the <a href="page.php?w=Russian_Empire">Russian Empire</a>, with the seat of governorship in <a href="page.php?w=Vitebsk">Vitebsk</a>. It was established in 1802 by splitting <a href="page.php?w=Belarusian_Governorate">Belarusian Governorate</a> and existed until 1924. Today most of the area belongs to <a href="page.php?w=Belarus">Belarus</a>, the northwestern part to <a href="page.php?w=Latvia">Latvia</a> and the northeastern</p><p>
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