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120
STAMP DUTIES ON PETITIONS, &c. P. iv., Сн. ix.
2. Or, of an amount proportionate to the sum mentioned in the
document.
In case of accounts, invoices, bills of exchange, and all other
documents sent from abroad to Russia, the first receiver of the goods to
whom they are consigned is held responsible for the tax. Therefore
the sender must affix the stamps. Russian Consular Officers in Great
Britain can give information as to where these stamps are obtainable.
In London they can be obtained from the Russian Bank for Foreign
Trade, 61 and 62, Gracechurch Street, E.C.
Petitions to His Majesty the Emperor of Russia, must be addressed
to the Chancellerie of Petitions for His Majesty, and need not be
accompanied by stamps.
The stamp duty charges have been augmented by decision of the
Council of Ministers of the 4th October 1914.
1. The ordinary stamp duty which was 1 rouble 25 kopecks for each
sheet1 has been raised to 2 roubles per sheet.
2. Instead of 60 kopecks a stamp duty of 75 kopecks for a sheet
is charged in the cases enumerated in Arts. 14 and 15 of the
Regulations relating to stamp duties.2
3. For documents mentioned in Article 57 of the Regulations
relating to stamp duties (Ed. 1903 ; Continuation 1912) the stamp
duty charge has been fixed at 10 kopecks for documents of a value
from 100 to 10,000 roubles, and 1 rouble is the duty payable on each
10,000 roubles when documents value over that sum. Each fraction
of 100 or 10,000 roubles is charged for the full amount of 100 and
10,000 roubles.
4. Stock mentioned in Article 54 of the Regulations relating to
stamp duties is subject to a stamp duty of 1 per cent, of the nominal
value of the same.
The following are subject to stamp duty of 2 roubles :—
i. Extracts or copies, except first or principal copies3 of acts and
documents subject to stamp duty, in proportion to the sum mentioned
in the document, is carried out, the wages being paid by the day or
by the piece—or, leases of gold washeries or other property when
payment is made for each pood of gold obtained, or in proportion to the
amount of products produced. The stamp duty on such agreements
is paid at the conclusion of the same.4
When the stamp duty on first or principal extracts from documents
or from protected Bills of Exchange is less than two roubles, the stamp
duty on the following extracts and copies from original acts and
documents and also on the protests of such bonds is equal to the
stamp duty on first or principal extracts, original acts and documents,
and also on protected Bills of Exchange.5
1 Svocl Zakonov, Vol. V. Regulations relating to stamp duties. Section 13,
Continuation 1912.
2 Art. 14 and 15. Continuation 1912.
3 Regulations relating to the functions of Notaries Public, Edition 1892.
Svod Zakonov, Vol. XVI., Part I.
4 No. i of Article 38 of the Regulations relating to stamp duty.
4 Art. 45, of the Regulations relating to stamp duties.
§103.
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