Zemstvo Revenues


Zemstvo authority allowed certain local cities to issue stamps.  These are mostly known for postal use, but some were issued to collect revenue.  This page illustrates the revenue stamps.


Medical prescription tax stamp-Type 1 of about 1886.

It is uncertain whether Type 1 or Type 3 below issued first, but the image was redrawn for one.  Diameter 21.5 mm. This stamp is rare.  At one time there were only two copies reported (one in the Marcovitch collection and one in the Posell colection).  The author’s copies may be those two stamps, but at least one other copy is likely to exist.

Medical prescription tax stamp-Type 2.

This stamp is similar to Type 1 , but has a number of  differences, such as the lines forming the top and bottom of the box around the value extend outward to the left and right. This is the only known example of this stamp and is from the Faberge collection.

Medical prescription tax stamp-Type 3

First use believed to be 1886.  Issued in sheets of 300 and having a diameter of 20.5 mm. Faberge had a large block that was broken into smaller blocks, so there are a number of blocks of different sizes that exist.  The color varies from dark to light violet.  There is a variety wherein a dot appears after the value.  This variety occurs on stamps in the same block as stamps without the dot.  Type 3 differs in many ways from the other types, but the difference is easiest to notice in the ornamental designs on either side of the value  which are quite different.

Medical prescription drug tax.  Design of 1917 in two different sizes 20×33 and 23×35 mm.  Control number is unique to each stamp.  Conversion to this very simple design was probably due to inability to get earlier design printed in color because of Civil War.  Generally indicated to be perf 12, but perf 11.4 is more accurate.


5 k blue and 10 k red of 1912 for medical services.  Size 25 x 35 mm. and perf. 11.5

As above except imperforate.  Image of 10 k red imperf. not available


There are three types of this issue.  The reason for the changes is not know, but was apparently associated with reprinting.

Type 1

Second line text is “polucheno poretspt. platy”.  Size of all types is 46×27 mm. and all were issued imperf. on green paper.

Type 2

Second line text is “poluch. poretspt. platy”.

Type 1 and Type 2 images are of stamps that were in the Faberge collection.  All three Types are rare.

Type 3

Second line text is “polucheno poretsptnoys platy”.  No image is available.


Medical prescription tax of 1912 , perf.11.5, various shade of brown known.

Medical prescription tax as above except 1915 and imperf.

Medical prescription tax design of 1916, size 30×21 mm. 5 k value both perf 11.5 and imperf.

Technically the 50 k value is not a Zemstvo, as such was dissolved in 1918, however it is included as it is clearly an attempt to extend the medical services.  First used in 1918.  Issued as both perf .11.5 and imperf.  Often found with the red portion offset, shifted or missing, as seen above.  Known to be printed on colored paper, including blue and green, but these are not known used and may have been essays or proofs.  Known printed on yellowish paper.


Type 1 of 3 R.of 1909. Size 31×440 mm.  In the type 1 the wording that runs vertically along the sides terminates high and the stamps are perf 12 vertically and imperf. horizontally.  These are rare.

Type 2, as above except the wording on the sides terminates low and it is perf. 12 between stamps and imperf on sheet edges.  Illustrated stamp is only known copy, ex Faberge.

Some catalogs list a 1R. black, but such has never been seen by the author and copies of it may no longer exist.


The 3 k  of 1911 is on yellowish or white paper, size 21×42 mm. and both perf. 11.5 and imperf.  Oddly perforations are printed on the stamps well inside of the actual perforations or border. Overall size appears as both 26×32 and 26×33.

The 5 k is similar to the 3 k and is found both perf. and imperf.


1907  10 k black on blue-green paper, size 30×36 mm. and perf. 11.5—-image not available

As above, 25 k black on cream—image not available.

1912  10 k black on green paper, size 31×37, perf. 11.5.

1915  10 k black on grey-green, size 23×24 mm.

Stamps were used for all types of fees in city.


Little is known about this issue.  Apparently for phone revenue.  Image provided by Michael Petoukhov.


First known use 1919 for hospital fees; however, some sources indicate that stamps issued in 1917.  Size 22×29 mm. and perf. 11.5  Litho printing on colored paper. Overall the stamps are scarce, but 10 k value may be unique.


Stamps to pay for Zemstvo horses.  First issued in 1890 and perf 11.5.  The lower values are 22×31 mm. and the upper values are  31×44 mm. in size.  The 3 k and 5 k have two different varieties distinguished by the width and shape of the main value.  The background is often shifted relative to the rest of the image, sometimes dramatically.  As noted below some of the lower values are found imperf. and other  values are found vertically or horizontally imperf.   Certain values, especially the 3 k and 1 R are reevaluated in dark brown or red manuscript to 3 R and 10 R respectively.

Further values

Values changed in brown or red pen in manuscript.  1R changed to 10R and 3 k changed to 3 R..

30 k imperforate vertically

As above with 5 k and 10 k imperforate.  Note wide (left) and narrow value varieties of 5 k.


Large issue of 1877, size 38×53 mm..  Typographic printing on lilac paper.  This stamp was issued with perforations (perf.12.5), but for some reason the perforations were often trimmed, possibly to make it smaller to fit the use.  The stamp is rare and with perforations is very rare.

Issue of 1879.  Smaller in size then first issue 18X36 mm. Note Z in Zemstvo extends upward to top of KOP.  Issued imperforate in two major colors (black on lilac)  and (violet)  with other minor color variations.

Issue of 1883.  Similar to above, but the Z in the word Zemstvo on extends upward to the middle of the word KOP.  Principally issued in three colors (black on lilac, black on bluish-violet and black on violet); however, other color variations exist.  Catalogs often list as being either perf.  9.5 or 10, but at least 6 different perforation varieties are known for the stamp.  Both this issue and the above issue are scarce.


Medical prescription tax of 1915.  Size 20×27 mm. and perf 10.5 and imperf Many minor paper and ink color variations.  Sheet size 10×5.


10 k issue of 190_ imperf. on colored paper.  Size 19×42.  Image not available