Second issue?
Excise stamps, or excise banderoles, are a type of fiscal stamp used to pay an excise duty on certain categories of goods, for example wine and tobacco. The use of excise stamps enables the state to promptly identify goods on which excise duty has not been paid, and it guarantees the buyer the quality and quantity of the product being purchased.
When excise banderoles are used, the package can be opened only by tearing the banderole. The term "banderole" comes from the French word banderole, meaning a strap or a strip of paper, fabric, tin, etc., used to seal boxes, packets, or other containers of various goods.
The purpose of sealing goods with a banderole is twofold: it is done either to protect against counterfeiting or substitution of products of a well-known manufacturer, or to ensure that the customs duty or excise due on the item has been paid to the government.
In the first case, the banderole was formerly called private (protective), and both its form and the content of the inscription placed on it depended entirely on the manufacturer of the goods, who could submit them to the relevant authorities for approval on the same basis as so-called labels and factory marks.
In the second case, banderoles were called state, or government, and their form, color, and the symbols and inscriptions placed on them were established by an official or government body authorized by law to do so.
The system of collecting duties or excise by affixing banderoles to goods was called the banderole system and greatly facilitated monitoring the payment of the required charges on goods. In this context, a subscription system was often used (Fr. abonnement, Ger. Abfindung), under which each producer of excise-taxed goods was required to purchase a specified number of banderoles each year. Selling or buying goods that were required to be sealed with a banderole without banderoles, or with torn banderoles, subjected the guilty parties to penalties defined by law.
In doing so, banderoles had to be purchased by vodka, tobacco, and match manufacturers for a sum specified by law; installment payments were permitted, and banderoles could be issued on credit, subject to the conditions set forth in the law. At the request of excise administrations, when necessary, banderoles could be issued to official bodies, institutions, and officials either as whole sheets or as individual strips in the quantity required each time.
Control - excise stamp 1 Kopeck on Alcohol 1890.
Ministry of Finance of the Russian Empire.
