Return To Catalogue - Russia Fiscal stamps, part 1 - Russia overview
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These stamps exist in two slightly different designs (text different, one set issued in 1890 and one set in 1892) in the values: 1 k brown and grey, 5 k blue and grey, 10 k brown and grey, 50 k orange and grey, 1 R black and yellow, 3 R green (two shades of green on one stamp), 5 R black and red, 10 R red and grey and 25 R blue and light blue.
I have seen the values 1 k yellow and black, 3 k green and black, 5 k blue and black and 10 k red and black.
I have seen the values 1 k black, 2 k brown, 3 k green, 5 k blue, 10 k red, 15 k lilac (with background pattern), 20 k green (with background pattern), 25 k brown, 30 k blue (with background pattern) and 40 k red (with background pattern) in the same design.
The following values exist (1865): 1 k black, 2 k brown, 3 k
green, 5 k blue, 10 k red, 15 k orange and black, 20 k green and
black, 25 k violet, 30 k blue and black, 40 k red and black. The
values 3 k, 5 k, 15 k, 30 k and 40 k exist perforated.
Another set with different inscription at the right hand side (PPH...) instead of (GOPO...)
in the values 1 k black, 2 k brown, 3 k green, 5 k blue, 15 k
orange, 25 k violet, 30 k blue and 40 k red. It was also issued
in 1865.
A similar design with arms in the center (1883) also exists in
the values 1 k black, 3 k green, 5 k blue, 15 k orange, 25 k
violet and 30 k blue (all imperforate, the 3 k and 15 k also
exist perforated, issued in 1900).
Similar design, issued in 1883: the following values exist: 1 k
black, 3 k green, 5 k blue, 15 k orange, 25 k violet and 30 k
blue. All stamps exists imperforate and the 3 k and 15 k also
perforated (1900).
Hospital tax stamp for St.Petersburg, issued in 1889 in only one
value: 1 R red and grey
Fiscal stamp of St.Petersburg of 1890, consisting of two parts. A
similar stamp was issued in 1883 (10 k red as well). Yet another
design was issued in 1880 (10 k black on blue).
In the early Sowjet Republic letters didn't need a postage stamp. But in the 1920's stamps were reintroduced. Also fiscal stamps, etc. were allowed to be used as postage stamps. The above stamp is a marine fiscal stamp used for this purpose.
Some fiscal stamps of 1922
(Reduced size)
I have seen the values 1 k, 2 k, 5 k, 10 k, 25 k, 50 k, 75 k, 1R50, 4R50, and 7R50. They were first issued in 1913, the values 1 R, 2 R, 2.25 R, 3 R and 15 R should also exist. In a slightly different design (eagle in the middle) were issued the values 10 R, 30 R, 50 R and 100 R:
(Reduced size)
These consular stamps were used in 1922 with overprint as airmail stamps (12 m on 2 R25, 24 m on 3 R, 120 m on 2R25, 600 m on 3 R, 1200 m on 10 k, 1200 m on 50 k, 1200 m on 2R25 and 1200 m on 3 R). They are all very rare with this overprint.
(Genuine overprint, image obtained from http://www.sandafayre.com)
Forgeries exist, examples:
(Genuine stamps with forged overprints)
The next stamp is a fiscal tax on shipments of stamps abroad (during the Sowjet era), I've seen the values 1 R, 3 R, 5 R and 10 R:
Land registration stamp of 1902
Revenue stamp of Estland of 1897 50 k
blue (exists with inverted 'N' just above the '5'). It was also
issued in 50 k red.
Kronstadt or Cronstadt fiscal stamp issued in 1881, hospital tax,
reduced size; a 1 R black and yellow and a 1 R blue and light
blue exist
Livny fiscal stamp (1887), in this design were issued 10 k brown
on yellow, 20 k brown on yellow, 30 k green on green and 60 k
green on green.
Issue for the town of Lucin in 1880: 10 k green, reduced sizes
Novgorod passport stamp of 1910(?) with inscription '190',
similar stamps exist with dates '1893', '1894', '1895', '1896'
and '1900'. Three values were issued, 5 k red on red, 60 k blue
on blue and 1 R violet on lilac. The 1 R value was only issued in
and after 1895.
Odessa 20 k black and red (normal border) and 5 k orange and
black (ornamental border), receipt stamps (1870 onwards). The
following values exist 1 k black and yellow, 2 k black and
yellow, 2 1/2 k black and grey, 5 k black and orange, 10 k black
and brown, 15 k black and lilac, 20 k black and red, 25 k black
and green, 50 k black and blue, 1 R black and yellow, 2 R black
and red, 2.50 R black and lilac. Two types exist, with normal
border (1870) and with ornamental border (1879).
(Piatgorsk Passport stamp)
Rostov fiscal stamp, 1 R blue with brown background (issued in
1898); hospital fund tax stamp.
Fiscal stamp of Warsaw of 1880, a 10 k black and blue and a 30 k
black and red were issued. They also exist perforated (issued in
1883).