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| 正面描述 | Black intaglio on a pink guilloche underprint, centred on the Imperial Russian double-headed eagle above the title inscription БИЛЕТЪ ГОСУДАРСТВЕННОГО КАЗНАЧЕЙСТВА in ornate Cyrillic lettering, with the denomination СТО РУБЛЕЙ printed in red beneath. The date 1908 flanks the central panel on both sides, 4% interest notations appear at the lower corners, and attached coupon strips with guilloche designs and red cancellation crosses extend along both lateral margins. A red ОБРАЗЕЦЪ (Specimen) overprint crosses the face diagonally, accompanied by facsimile manuscript signatures and the specimen serial number 000000 in black. |
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| 正面铭文 | БИЛЕТЪ ГОСУДАРСТВЕННОГО КАЗНАЧЕЙСТВА СТО РУБЛЕЙ 1908 4% ОБРАЗЕЦЪ Директоръ Бухгалтеръ № 000000 Билетъ дѣйствителенъ по 1 Августа 1922 г. |
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This is a 4% interest-bearing treasury obligation, not a circulating banknote in the conventional sense — it functioned as a short-term government debt instrument paying quarterly coupon interest, a format the Russian Treasury used repeatedly in the early twentieth century to manage state financing without formal Duma appropriations. The 1908 series was printed by the Expedition for Preparing State Papers in St. Petersburg, the same facility that produced the empire's standard credit notes.
Specimen examples were retained by the printing house for archival and reference purposes. The "ОБРАЗЕЦЪ" overprint typically runs diagonally across both faces in red.