Apsit

Estonia Revenues

Provisional Excise Tax Strips on Russian Excise Tax Strips

In 1918/1919 the new Estonian republic overprinted Czarist Russian
excise tax strips with Gothic German script. It used these until it
produced its own tax strips. The overprints begin <Eesti Wabariigi>,
Estonian Republic. The known overprints are black. Most are printed
on the front of Russian tax strips; some are printed on the back.

Images are .jpg at 96dpi [~38 pixels/cm]; click for full 150dpi [~59 pixels/cm].

I. Excise tax for Russian-cigarettes [paberosside]

A. Eesti Wabariigi paberosside banderoll (25 tk.), 182x12mm
Estonian Republic Russian cigarettes wrapper (25 pieces)
[for a package of 25 cigarettes]

1. on Russian tax strips for cigarette paper, with the text
    БАНДЕРОЛЬ ДЛЯ ПОМѢЩЕНІЯ
    ПАПИРОСНАЯ БУМАГА
    КЕ БОЛѢЕ 100 ЛИСТКОВЪ
    АКЦ. 1 коп.
    BANDEROL DLR POMSHCHENYA / {packet for dry storage?}
    PAPIROSNAYA BUMAGA / cigarette paper
    NY BOLE 100 LISTKOV / not more than 100 sheets
    AKTS. 1 KOP. / tax 1 kopek
2. as above with tax 1 ½ kopeks for not more than 150 sheets
3. as above with tax 2 kopeks for not more than 200 sheets
4. as above with tax 2 ½ kopeks for not more than 250 sheets

B. Eesti Wabariigi paberosside banderoll (10 tk.), 164x12mm
Estonian Republic Russian cigarettes wrapper (10 pieces)

1. on Russian tax strips with the text
    ТАМОЖЕННЫЙ БАНДЕРОЛЬ НА ЧНЙ
    TAMOZHENNYY BANDEROL NA CHAY / customs packet for tea

C. Eesti Wabariigi paberosside banderoll (10 tk.), 176x15.5mm
Estonian Republic Russian cigarettes wrapper (10 pieces)

1. on Russian tax strips with the text [click image for fuller Cyrillic text]
    …Я БАНДЕРОЛЬ. ДЛЯ ПРИВОЗНЫХЪ ШИПУЧИХЪ ВИНЪ. / for imported sparkling wines

D. Eesti Wabariigi paberosside banderoll (25 tk.), 139x12mm
Estonian Republic Russian cigarettes wrapper (25 pieces)

1. on Russian tax strips with the text
  АКЦ. 10 КОР. / tax 10 kopeks    1/20 ВЕДРА. / 1/20 pail

Note: The Russian pail or bucket was approximately 12 liters.

2. on Russian tax strips with the text
    БЕЗПЛАТНО КАЗЕЧНАЯ ПРОДАЖА ПИТЕЙ / Gratis federal drink sale
    ДЛЯ НАПИТКОВЪ. ПРИНЯТЫХЪ ОТЪ ЧАСТНЫХЪ ЛИЦЪ НА КОММИСІЮ
    / for drinks received by private person in commission

II. Excise tax for Russian-cigarette-mouthpieces [paberossikestade]

A. Eesti wabariigi paberossikestade / banderoll (250 tk.) / АКЦИЗЪ ВОЗВЫЩ.
Estonian Republic Russian-cigarette-mouthpieces / wrapper (250 pieces)
    / AKTSIZ VOZVYSHCH = increased taxes

1. on Russian tax strips with the text
  mouthpieces of paper / tax 2 rubles /
    packet for {rooms?} / not more than 200 pieces

III. Excise tax for cigars [sigarite]

Printed on the back of the tax strips.

The front:

A. Eesti wabariigi sigarite banderoll (2 tk.)
Estonian Republic cigars wrapper (2 pieces)

1. on Russian tax strips with the text
    ДЛЯ ЗАГРАНИЧНЫХЪ НАПИТКОВЪ. / for foreign [= imported] drinks
    ДЛЯ ЗАГРАНИЧНЫХЪ НАПИТКОВЪ. / for foreign [= imported] drinks

IV. Excise tax for tobacco [tabaka]

A. Eesti Wabariigi tabaka banderoll (1/8 n.)
Estonian Republic tobacco wrapper (1/8 pound)

1. on Russian tax strips with the text
    ВИНОГРАДНОЕ ВИНО    МѢРОЮ ДО 1/32 ВЕДРА
    / grape wine with a volume of not more than 1/32 pail

Note: The Russian pound was 400 grams.
Note: The Russian pail was approximately 12 liters.

V. Excise tax for alcoholic drinks [Alkoh. jookite]

A. 4 Eesti wabariik {ornament} Alkoh. jookite banderoll 4
4 Estonian Republic alcoholic drink wrapper 4

1. on Russian tax strips with the text
    ВИНОГРАДНОЕ ВИНО    МѢРОЮ ДО 1/16 ВЕДРА
    / grape wine with a volume of not more than 1/16 pail

Note: The meaning of the numeral 4 in the Estonian overprint is unknown.

VI. Excise tax for matches [tuletikkude]

Printed on the back of Russian tax strips, normal and inverted.

The front:

A. Eesti Wabariigi tuletikkude bandroll (75 tk.)
Estonian Republic matches wrapper (75 pieces)

1. on Russian tax strips with the text
    ПРОДАЖА Н ПОКУПКА СПИЧЕКЪ БЕЗЪ БАНДЕРОЛЯ ЗАКОНОМЪ ВОСПРЕЩАЮТСН
    / the sale or purchase of matches without a wrapper is prohibited by law
    АКЦИЗНЫў БАНДЕРОЛЬ ДЛЯ ПОМѢЩЕНІЯ НЕ БОПѢЕ 75 ШТ.
   / packet for {rooms?} not more than 75 pieces

VII. Excise tax for yeast [pärmi]

A. Eesti Wabariigi pärmi panderoll weerand naela.
Estonian Republic yeast wrapper quarter pound

1. on Russian tax strips with the text
    ЗАВОДСКІ{?}Й ШТЕМ{?}П{?}ЛЪ. / factory stamp{?}
    1/4 ФУНТА 1/4 / 1/4 pound
    ПРЕССАННЫЯ ДРОЖЖИ / pressed yeast

Note: Click this image to see the text on its left side.

Please report additional provisional Estonian excise tax strips and errors, mistranscriptions, and clarifications.

With special thanks for translations to Friedhelm Doell of Germany and Victoria Poyda of Ukraine.

New on Fri, 2002-11-01; updated Mon, 2002-11-11 .
Copyright © 2002, Bill Apsit.