Stamped paper "for drawing up deeds of sale" (for notarized deeds) was introduced in Russia under the decree of January 23, 1699.
Russia owes the idea of the state issuing stamped paper to Alexey Alexandrovich Kurbatov (steward to Count B. P. Sheremetev), who, after traveling abroad with the Count, submitted to Tsar Peter Alekseevich a proposal for "eagled" (stamped) paper "for the benefit of the treasury." For his services, A. A. Kurbatov was appointed "Chief Inspector of Town Hall Law," and in 1711 he became Vice Governor of the Arkhangelsk Governorate.
In 1719, a calendar date appeared on the stamp. In 1720–1723, only the date was placed on the stamps, without the price of the stamped paper.
A decree of February 13, 1720 reaffirmed the mandatory execution of notarized deeds (property acts, deeds of sale, mortgage deeds, and certain other written obligations and contracts) on stamped paper: "all manner of deeds, with the collection of the prescribed duties, are to be written on stamped paper."
Starting in 1724, pursuant to the decree of October 17, 1723, stamped paper began to be produced with watermarks. The actual manufacture and supply of the paper was handled by private mill owners (virtually throughout the 18th century). The fact that paper "for stamping" was procured from different manufacturers explains the great variety of eagle images in the watermarks. In practice, the state was engaged only in stamping and selling stamped paper. The sale of stamped (stamped-and-marked) paper was permitted only through state institutions.
In 1726, new stamp designs were developed for different grades of stamped paper, which were used until 1798. Only the date, the price of the stamped paper, and the image of the eagle were changed on the stamps.