LAW 22 September 1953, n. 38.
Changes to the law on stamp duties.

We the Captains Regent of the Most Serene Republic of San Marino
We promulgate and publish the following law approved by the Great and General Council at its meeting of 22 September 1953
:
Art.
1. At current legislative provisions on stamp duties are made additions and changes
referred to in the following articles.
Art. 2.
The 5 L. taxes, L. 20, L. 25, L. 80 of Article. 26, letters A, C, D, E, of the law 14 March 1918, are high
respectively L. 10, L. 50, L. 80, L. 200.
Art. 3.
It will be mandatory to use the following kind of stamped paper for the formation of the acts and writings
listed in this Article.
A) You will write on paper by L. 60:
1) copies of merely authorizing officers and even incidental decrees having the force of final, that the judge called
in special protocols of civil cases, which must be notified to the parties, to prosecutors, to
witnesses and experts;
2) actions relating to the adjustments on Civil Status;
3) certificates and copies of documents issued by the Ecclesiastical Authority;
4) medical certificates;
5) certificates, declarations, certifications, permits and other similar writings issued by officials or by
public offices, as well as certificates, declarations and statements sent by the ministers of the cult,
when are intended for uses civil, criminal excluding certificates referred to in point B, n. 14;
6) instances, petitions and appeals in administrative or court to bodies, committees or
government offices, which are not declared free of charge, or for which a fee is not required higher
;
7) participation notes and mortgage transcription;
8) applications for each state, certificate, copy or extract and registration of charges for each mortgage;
9) certificates, states, copies and extracts mortgage;
10) certificates and cadastral extracts;
11) applications for volture and cadastral annotations;
12) the questions that present themselves to the authorities of the secondary schools;
B) You will write on paper by L. 150:
1) actions relating to the Council of Twelve and the related verbal statements, and voluntary jurisdiction
decrees issued by the Law Commissioner and their copies ;
2) the originals, copies and extracts of the records of notaries and of the Secretary of Finance;
3) the originals of the private documents bearing contracts of all kinds, as well as descriptions, Perizi,
findings and inventories;
4) copies, requests by individuals, the decisions of the Great and General Council, the Congress and
of the acts of the Regency;
5) copies of the documents, certificates, documents and Rec deposited in the public archives;
6) copies of the documents, permits and documents filed with the ministers of the cult, when the
are destined for civilian use;
7) the desistenze of complaints in the private action offenses;
8) the originals and copies of protested bills of exchange;
9) acts of filing a civil forward the Commissioner's Court in the criminal proceedings;
10) eviction precepts;
11) of the private auction notices;
12) instances for citizenship;
13) instances to contribute to government auctions;
14) criminal certificates.
C) they will write on paper by Lire 200 all and sundry acts of civil procedure regarding
Honorary jurisdiction, contentious or time, and copies thereof, and all questions,
instances, allegations and all acts, including powers of attorney ad lites, faced by the Courts of the Republic
and judgments compromissoriali or receiving them through the Chancellor or sliders
first to those courts, and all actions relating to executive orders .
In cases relating to disputes covered nn value greater than 20,000 pounds will make use of paper by L. 150.

Art. 4.
The fees for denunciations of inheritance are set up to:
for a value not greater than $ 100,000 L. 100
"" tax "over L. 100,000 and up to 500,000 L." "500
" "" "500,000" "" "1,000,000" "1,000
" "" "1000000" "" "3,000,000" "2,000
" "" "3,000,000" "3,000
Art. 5.
The stamp duty on securities issued by the companies and any other entity and the consortium in art. 3
law July 23, 1946 , n. 33, are amended as follows:
- inserted table - Art
.
6. the records and books of account that the companies have the Office for endorsement registry are subject to
L. 5 fee for each sheet.
Art. 7.
simple receipts for sums exceeding 100 L. when not lead discharge of sums due

Under written contract, except for interest on loans and the rents are
subject to the following fees:

when the sum exceeds L. 100 and not 500 L. tax L. 5
"" 500 "" 1000 "" 10
"" 1000 "" 4000 "" 20
"" 4000 "" proportional tax of 1,000,000 lire1,50 for every thousand pounds or fraction of a thousand lire.
When the sum exceeds L. 1,000,000 that is indefinite or a balance sum less than the original debt
no indication of this or previous receipts: fixed fee of 1,500 lire.
Art. 8.
The tax bills and other trade effects is amended as follows:
by with a)
term effects not exceeding one month, L. 1 fee for every thousand lire
b) more than 1 month to 4 months L. 2 fee for every thousand lire
c) for more than four months up to 6 months L. 4 fee per thousand lire
d) over 6 months or white charge L. 8 for every thousand pounds
Art. 9.
Gradual tax on bills of exchange and other trade effects created in the State and payable abroad
as Article. 53 Law of 14 March 1918 on promissory notes from abroad, when
have been subject to the corresponding stamp duty in the country of origin, are reduced by half.
Art. 10.
The L. pers 8, L. 10, L. 15 and L. 25 laid down in Article 27 of this law March 14, 1918 are
quadrupled.
Art. 11.
The tax on criminal judgments and decrees in art. 41 of the mentioned law will be
graduated according to the amount of the sentence as follows: Fines

a) supporting the fine simple sentence or fine
L. charge 80
b) supporting sentence to imprisonment
for a time of less than three months "" 90
c) supporting sentence to imprisonment, with or without
fine, for more than three months
"" 100
crimes and Misdemeanors
a) supporting sentence monetary penalty fee L. 80
b) supporting the imprisonment sentence:
from one day to one month "" 90
for over a month to three months, "" 100 | || "three months to six months," "150
" six months to a year "" 200
"one year to three years'" 250
" three years to five years "" 300
"five years to seven years" "400
" seven years to ten years "" 500
"ten years to fifteen years" "600
" fifteen years and twenty years "" 900
"twenty years to twenty-five years," "1500
life" "Art 2000
.
12. The provisions of this Act do not apply to acts committed in be before its entry into force
.
Art. 13.
With this law, which will come into force on the date November 5, 1953, is meant repealed
any contrary provision in the area. || | Given at Our Residence, this day of October 5, 1953 (1653 dFR)
THE CAPTAINS REGENT
Giordano Giacomini - Giuseppe Renzi

THE SECRETARY OF STATE FOR INTERNAL AFFAIRS
G. Forcellini || |
- Table p. 38 BU 5/1953 -