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122
STAMP DUTIES ON PETITIONS, &c. P. iv., Сн. ix.
In paying the additional stamp duty, the first instalment paid is
taken into account.1 The additional stamp duty can be paid for by
affixing Revenue stamps to the document in question, while the
obliteration of the stamps must be done by one of the contracting
parties, provided that the sum subject to stamp duty does not exceed
500 roubles, and in the case of other acts and documents—100 roubles.z
Petitions to Imperial Russian authorities must be drawn up in
the Russian language and accompanied by two stamps of one rouble
each, one for the petition and the other for the answer. Petitions
which are not paid for by such stamps cannot be considered, and if
these stamps are not sent in before a month has elapsed from the date
of the receipt of the petition, the latter cannot receive attention.3
Petitions are free from stamp duty when addressed to H.I.M. the
Emperor of Russia, care of the Chancellerie, to Russian Embassies,
Legations, or Consular Officers, while documents issued by them are
charged the fees according to the Consular tariff. If, however,
documents are presented to Embassies, Legations or Consular Offices
which must be sent by them to Government institutions, State officials
or law courts in the Russian Empire, the corresponding stamps must
be affixed to these documents.4
Petitions with complaints against Russian customs authorities,
must be addressed to the Customs Department of the Russian Ministry
of Finance ; complaints against Russian Elective Consular Officers
must be made to the State Consul to whom they are subordinate, and
those against State Consuls must be addressed to the II. Department
of the Russian Ministry of Foreign Affairs.
In accordance with Article 93 of the Regulations relating to stamp
duty, of the 10th June 1910, the duty can be paid to Russian Consular
Officers, if for some reasons the interested parties prefer not to pay that
duty in Russia. In the former case the amount paid must be sent to the
II. Department of the Russian Ministry of Foreign Affairs at the end
of each trimester with particulars referring to the documents on
which the duty was paid.
CHAPTER X.—Protests of Bills of Exchange at
Russian State Consulates.
Bills of exchange given in Russia must be written on Government
stamp paper. Bills given abroad may be written on ordinary paper,
Russian stamps being afterwards affixed to them.
Bills of exchange given abroad expressed in foreign currency and
payable abroad are also under the obligation to pay the Russian stamp
duty if they arc sent to Russia to serve as a medium of payment,
1 Art. 60 of Regulations relating to stamp duties.
2 Art. 60 and 61, Ibid. ; Art. 128, Ibid.
3 Regulations relating to stamp duty, Art. 15, §1. Continuation 1906, Arts.
269-270, Part ii., Code of Civil Procedure.
4 Regulations relating to stamp duty, Art. 75, § 7.
§103.
§104.
Protest of
bills of
exchange.
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