1924, Soviet Philatelic Association pre-printed registered cover from Moscow to Baku, addressed to well-known philatelist Sergey I. Kuzovkin, appropriately franked by two pairs of definitive stamps – soldier 3k brownish red (met rate of 12 kop), bearing on reverse three philatelic exchange tax stamps (one is defected), tied by official boxed seven-line cachet in violet, mostly VF, in high probability this item was sent to a prominent philatelist as a specimen of usage exchange tax stamps, because Azerbaijan Soviet Republic became a part of Soviet Union Postal system in January 1924, there were no reasons to charge exchange tax on philatelic material sent from Moscow to Baku

1925, third issue, inverted black surcharge 25k on 7+1k brown and green on creamy paper, perforation 13½, full OG, NH, VF

1925, third issue, black surcharge (type III) 1r on 7+1k brown and green, perforation 12½, full OG, NH, VF and really difficult stamp, especially NH

1932-33, sixth issue, inverted black surcharge 5r on 35k ultra, full OG, LH, VF, Soviet Philatelic guarantee hs on reverse

Collection on Lindner Hingeless Pages. 1922-33, 305 mint values, representing all six issues of these tax stamps, including PE6-12 in blocks of 25 (minor separations), PE13 and PE19 in mint never hinged condition, surcharge types and varieties, full OG, NH or LH/hinged, F/VF or better, SC.v. 230,000P