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P. IV., Сн. IX. STAMP DUTIES ON PETITIONS, &c.
121
Insurance policies or accounts or receipts for insurances against
fire, except those mentioned in No. 2, Article 69 of the Regulations
of stamp duties, are subject to the following duties when the insurance
premium exceeds 400 roubles : 50 kopecks on each 100 roubles
mentioned in the act up to 10,000 roubles, and 5 roubles on each 1,000
roubles exceeding 10,000 roubles, charging each fraction of 1,000 and
10,000 roubles for the full amount.1
Receipts or warrants given by Government, communal or private
banks, and also by private offices for financial operations on deposits
(except amounts of money paid in on a current account) are subject
to the following stamp duty, if the deposit exceeds the sum protests
of loans which are subject to the duty on Bills of Exchange—when
the duty from the first or principal extract of the original document
or the protested bond exceeds two roubles.2
2. Insurance policies or accounts replacing them, or receipts for
all kinds of insurances, except those mentioned in No. 1, Art. 68, and
No. 11, Art. 89 of the Regulations relating to stamp duties, also
including transactions of all kinds for the insurance of funds, shares, or
interest-bearing securities, when the premium exceeds 30 roubles.
Policies of insurance against loss by fire when the premium exceeds
30 roubles, but is less than 400 roubles.3
3. Certificates, notes or receipts for deposits of money (except
on current accounts) for more than 1,000 roubles given by the State.
Public or private banks, or private firms carrying on banking
operations. If the above-mentioned certificates, notes or receipts are
entered into special books ad hoc, the stamp duty is to be paid for each
entry exceeding 1,000 roubles.4
4. Agreements and transactions of a value which cannot be
ascertained at the time of their conclusion, as for instance, contracts for the
delivery of materials for a fixed price, or for a sum to be fixed when the
work exceeds the price of 200 roubles : 5 kopecks for each 100 roubles
mentioned in the act up to 10,000 roubles and 50 kopecks for each
1,000 roubles exceeding 10,000 roubles mentioned in the act, charging
fractions of 100 and 1,000 roubles up to the full amount. If these
receipts or warrants are given in the form of special booklets, the
stamp duty must be paid separately for each deposit exceeding 200
roubles.5
Commercial transactions the sum of which cannot be ascertained
even approximately, are subject to a stamp duty of 2 roubles.
Afterwards in carrying out the transaction, if the sum can be ascertained,
an additional stamp duty must be paid not later than one week after
the buyer has received the total quantity of goods due to him, or the
document certifying the complete execution of the order by the seller
(accounts, memos, letters—completion of order being mentioned).
1 Art. 51 ±, Ibid.
2 No. 21 of Art. 13, Ibid. Svod Zakonov, Vol. V., Edition 1903, Continuation
1912.
3 No. 27 of Art. 13, Ibid.
4 No. 30, Ibid.
5 Art. 57J-, Ibid.
§ ЮЗ.
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