First issue.
In 1927–1928, surcharge stamps for the court fee were issued, intended to be credited to the local budget. The stamps of nine denominations depicted the coat of arms of the USSR and, in six languages of the Union republics of the USSR, bore the text: "Surcharge to the court fee".
Surcharges to the court fee and notarial fee.
To the court fee collected in courts and institutions performing judicial functions and financed from the state budget (GubSud, Gub. Land Commission), as well as in courts and institutions performing judicial functions financed from the local budget (people's courts, uyezd land commissions) — 100% of the assessed amount of that fee.
Note. 1. The assessed amount of the court fee in courts and institutions performing judicial functions (people's courts, uyezd land commissions) financed from the local budget is also credited as revenue of the local budget.
Note. 2. In volost land commissions, only a single assessed court fee is collected, fully credited to the local budget, and the surcharge in favor of local funds to the court fee in cases considered in these institutions is not collected.