concept
Stamp duty
stamp duty
also: гербовая марка
The revenue stamp required on Imperial Russian legal documents, its value tied to the transaction's importance -- opening this squib with one frames the whole New Year's greeting as a notarized deed.
Reading notes
- The Story of a Commercial Venture §17 revenue stamps
Government-issued stamps (гербовые марки) affixed to legal and financial documents to pay the required stamp duty; Sidorov starts carrying them, and promissory-note paper besides, purely because a customer asked -- another small, reasonable-seeming step away from bookselling and toward general trade.
- A Contract for the Year 1884, Concluded with Mankind §1 Stamp duty, 60 kopecks
Imperial Russian legal documents required a revenue stamp of a value tied to the transaction's importance; opening the squib with one is the first joke, treating a New Year wish as a notarized deed.
- Office Notations §13 the Statute on Stamp Duty
The imperial statute governing the revenue stamps required on legal petitions and documents; the note pedantically cites its exact article and paragraph before overriding it anyway.