100 Roubles Control Stamp - Type 2

History
In late 1917 — early 1918, Soviet power was established in the eastern regions of Russia. Soon came money shortages, through the region hard gold and silver currency depleted, and the old tsarist credit notes became the predominant means of payment. Merchants began to “hunt” for such money. The Russian population not engaged in trade then found themselves with low-valued banknotes in hand. In addition, funds from the center came in very limited quantities and only in large denominations. 

There was not enough money in circulation in the region. All this prompted the Regional Congress of Soviets to issue the revenue stamps as a surrogate for small change notes. After these ran out in July control stamps were issued for 3 ,481,000 roubles in denominations of 1, 3, 5, 10, 25 and 100 roubles.  The issue of these must've taken place no later than August, as on the 25 of that month Chita fell to the whites. 

Just like the revenue stams, these are divided in first  (simple frame, old spelling) and second issue (decorated frame, new spelling) but this is just to keep order, in reality there was one  sinlge issue. At the same time both types were issued, there is currently no explanation for this fact.