Temporary issue. Fiscal stamps of the Russian Empire with a three-line typographic overprint "Tempel Mark" (stamp duty stamp) and a new denomination. On court-fee stamps.
Court stamps, or court-fee stamps, are a type of fiscal stamps used to pay various court fees. Court fees are charged to individuals and legal entities to partially compensate the state’s expenses for maintaining the judicial system. They are collected for clerical services, for servicing court proceedings by bailiffs, etc.
The issuance of stamp duty stamps in the Republic of Estonia was carried out from 1918 to 1940. Initially, to collect the stamp duty, fiscal stamps of the Russian Empire and stamp duty stamps issued by the German occupation administration were used; control handstamps and overprints were applied to them. From 1919, stamps of original designs were issued in the republic.