在清末民初，当事人对未贴印花税票的应税凭证可拒收或退还，法庭可遇讼不理，但补贴并接受处罚者除外。
In late Qing Dynasty and early of the Republic of China , the parties may refuse or return taxable receipts failed to affix stamps and the court can ignore this kind of lawsuit unless the stamps were well attached and penalties were imposed .
应税凭证