Second issue.
In the USSR, nationwide court-fee revenue stamps were issued in 1925. The stamps, in 11 denominations denominated in gold (from 1 kopeck to 25 rubles), depicted the coat of arms of the USSR in a circle; below it, a worker holding a hammer and scales, and the following text: "Court-fee stamp" and the value in Russian, Ukrainian, Belarusian, Georgian, Armenian, and Azerbaijani.