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| 正面描述 | The Soviet state arms appears at upper centre, above the large numeral '3' as a pale underprint in the centre of the note. The denomination is printed in bold Cyrillic text reading ТРИ КОПЕЙКИ, with the inscription ИМЕЮТ ХОЖДЕНИЕ НАРАВНЕ С СЕРЕБРЯНОЙ МОНЕТОЙ (circulates at par with silver coin) below, and the year date 1924 at foot. The entire design is enclosed within a geometric guilloche border. |
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| 背面铭文 | 3 ТРИ КОПЕЙКИ ТРИ КОПІЙКИ ТРЫ КАПЕЙКІ სამი კაპეიკი ԵՐՔ ԿՈՊԵԿ اوچ قبه С.С.С.Р. |
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The Soviet postage stamp money issues of 1924 occupy a peculiar corner of monetary history. Following the near-total collapse of the ruble under War Communism and the hyperinflation that followed, the early USSR resorted to stamp-currency as a stopgap while the State Bank rebuilt a credible monetary base under the New Economic Policy. These 3-kopeck notes were essentially postage stamps mounted on cardboard-backed paper, issued in lieu of fractional coinage that simply did not exist in sufficient quantity.
The chronic small-change shortage was severe enough that the Soviet government explicitly authorized postage stamps as legal tender — a measure with tsarist precedent, as Nicholas II had done the same thing during World War I when silver disappeared from circulation.