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166 MARRIAGE OF RUSSIAN SUBJECTS ABROAD. P. v., Сн. iv.
through several States before it reaches the Russian frontier, written
permission must be obtained from the Government of each of these
States through the local Consul.
5. Indication of the point at which the body will cross the Russian
frontier.
After receiving these documents the Russian Consul refers the
matter by letter or telegram (R.P.),1 at the expense of the applicant,
to the Governor or Chief of the Russian province or to the Prefect
of the town where the body is to be interred. On the request being
acceded to, the State Consul must deliver a certificate (otkriti list)
to the person who is to accompany the body, in the following
terms:—
" By permission of the Governor (or Prefect)..........
" dated......the bearer of this document (name, surname) is
" allowed to transport from abroad to Russia the body of......
" deceased at..........on the . .........by way
"of........on the Russian frontier."
The State Consul must also certify that the body is duly embalmed
and placed in an hermetically sealed coffin of metal enclosed in a
second one of wood.
When a destitute Russian subject dies, his body must be buried,
and the funeral expenses be debited to that fund given to Consular
Officers to be spent on charitable purposes.2
о
CHAPTER VII.—Inheritance Tax.
Inheritance tax on real estate left by Russian subjects abroad is
only payable to the State Exchequer of the country where it is situate
and in accordance with the law of that country, while on personal
property duties must also be paid to the Russian Exchequer, in
accordance with Russian law, when the heirs are Russian subjects.
Foreigners are exempt from this tax.3
If personal property is left to a Russian subject abroad, by a foreign
subject, the former is not bound to pay the inheritance taxes on such
property to the Russian Government, unless he obtains the estate
through the assistance of Russian State Officials, e.g. Russian Consular
Officers.
1 Code of Medical Regulations, Art. 718 ; Circulars of the ii. Department
of the Ministry of Foreign Affairs of 21st April 1904, No. 4414 ; of 14th October
1913, No. 13,484 ; and of 5th March 1914, No. 3765.
2 Circular of the i. Department of the Russian Ministry of Foreign Affairs,
20th February 1912, No. 2200.
3 Circular of the ii. Department of the Russian Ministry of Foreign Affairs
of 14th April 1904, No. 4089.
§§ 122, 123.
Death of
destitute
Russian
subjects.
§142.
Inheritance
Tax.
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