First issue. Fiscal stamps of the Russian Empire with a typographic overprint in two lines, "R.F.S.R. 1922", and a new denomination (revenue stamp). On the stamps of the first issue of court-fee stamps.
Court stamps, or stamps for court fees, are a type of fiscal stamps used to pay various court charges. Court charges are levied on individuals and legal entities to partially compensate the state for the costs of maintaining the judicial system. They are collected for the provision of clerical services, for the handling of court proceedings by bailiffs, and so on.
After the October Revolution, the Soviet government abolished the stamp duty. However, in the regions the collection of mandatory fiscal charges continued, and for this purpose stamps of pre-revolutionary issues were used. Due to the continuing inflation of the currency in circulation, low-denomination stamps fell out of use, while there was an acute shortage of high denominations. This forced the financial authorities to periodically revalue existing stocks of revenue stamps. In certain localities, overprints or other control marks were applied to these stamps in order to prevent the use in tax practice of revenue stamps held by the population, acquired at a lower price or outside the local financial authorities.