Stamped paper “for writing deeds of purchase” (for serfdom deeds) was introduced in Russia by the decree of January 23, 1699.
The idea of issuing stamped paper by the state came to Russia thanks to Alexey Alexandrovich Kurbatov (steward to Count B.P. Sheremetev), who after traveling abroad together with the count submitted to Sovereign Peter Alekseyevich a proposal for “eagle” (stamped) paper “for the profit of the treasury.” For his services, A.A. Kurbatov was appointed “chief inspector of town-hall law,” and in 1711, 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.
By the decree of February 13, 1720, the mandatory execution of serfdom deeds (property acts, deeds of purchase, mortgage deeds, and certain other written obligations and contracts) on stamped paper was reaffirmed: “all manner of deeds, with the collection of the prescribed fees, are to be written on stamped paper.”
Starting in 1724, in accordance with the decree of October 17, 1723, stamped paper began to be manufactured with watermarks. The actual production and supply of the paper were handled by private manufacturers (practically 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 dealt only with stamping and selling stamped paper. The sale of stamped (marked) paper was permitted only to state institutions.
In 1726, new stamp designs were developed for different grades of stamped paper; they were used until 1798. On the stamps, only the date, the price of the stamped paper, and the depiction of the eagle changed.