ITEM DESCRIPTION


10 sh. - no gum, 20,40,70,80,100,160 sh. 1 krb. - gum. 

Fiscal stamps of the Ukrainian State in the time of Hetman P. Skoropadsky

The law on the taxation of public performances and festivities was passed by the Council of Ministers and approved by Hetman P. Skoropadsky on June 14, 1918.

Necessary fiscal stamps were made in the expedition of blanks of government securities, commissioned by the Department of Simple Taxes.

Most cultural and educational organizations were reluctant to pay the fee. This was reflected in mass appeals to local governments to review the legality of this fee, its abolition or reduction of rates. But all appeals were rejected.Performances and charitable parties were exempted from the city's collection of theatrical performances and entertainment. This exception was valid only with the permission of local self-government.Thus, the issue of taxation of theatrical and other spectacles was one of the most painful issues for performing arts in the Ukrainian state, as about 40% of the gross fees of theatrical enterprises or cultural and educational societies went to pay taxes. Known denominations of 10, 20, 40, 70, 80, 100, 160 shagiv, 1 karb., 1 karb. 120 shahiv, 2 karb.


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