Development of the legislation on the stamp duty in Russia in the second half of the XIX century

The issue of the article is the the history of the development of legislation on the stamp duty in Russia in the second half of XIX century. The general characteristics of the Charter of the Stamp Act of 1874, which was one of the most important in the development of the tax system of the Russian Empire, and the changes caused by «The charter about the Stamp duty» introduction of 1886 are analyzed.