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Burnett, P.
Russian Playing Card History - from the Beginnings to 1917
in: The Playing-Card, Vol. XIII, No. 4, May 1985, pp. 97 - 113
pp. 104 - 107 contain information on tax legislation in Russia.
text in English.
Knüpfer, Ulrich
Spielkarten aus und für Russland
Köln, 2003
pp. 9 - 13 describe tax legislation, and tax stamps in Russia, with illustrations.
text in German.