Related Research Articles
A revenue stamp, tax stamp, duty stamp or fiscal stamp is a (usually) adhesive label used to designate collected taxes or fees on documents, tobacco, alcoholic drinks, drugs and medicines, playing cards, hunting licenses, firearm registration, and many other things. Typically, businesses purchase the stamps from the government, and attach them to taxed items as part of putting the items on sale, or in the case of documents, as part of filling out the form.
Admirals are a series of definitive stamps issued by three countries of the British Commonwealth that show King George V of Great Britain and the British Dominions. The stamps are referred to as the Admirals because King George is depicted in his Admiral of the Fleet uniform. The stamps were issued by Canada in 1911–1928, New Zealand in 1926, and Rhodesia in 1913–24.
Walter Morley (1863-1936) was a pioneering English philatelist, stamp dealer and philatelic author.
Adolph Koeppel was a distinguished American philatelist and author who wrote a number of authoritative works on the revenue stamps of India and Italy that remain the standard works in their areas.
The first postage stamps of Bhutan were issued in 1962, the same year that the first motorable road was opened. Before that there was a mail delivery system in place for official mail using mail runners, and between 1955 and 1962 revenue stamps were accepted as payment for internal mail. With the opening up of Bhutan in the early 1960s, a formal postal system was introduced. The American entrepreneur Burt Todd assisted in establishing a postage stamp program in the country and Bhutan became known for the unusual designs and materials of its stamps which were chosen by Todd specifically to attract attention. With the assistance of the Indian postal advisor Dr. K. Ramamurti, who was in Bhutan from 1964 to 1968, a proper postal organization and infrastructure was set up under the leadership of a young Bhutanese officer Mr. Lam Penjor, who became the Director of the Department of Posts and Telegraphs.
The Revenue Society was formed in 1990 and is the only international philatelic society which covers revenue stamps of the whole world. The society is also noted for the particularly high quality of its journal which has published many articles on subjects about which little or nothing has previously been written.
Stamped paper is an often-foolscap piece of paper which bears a pre-printed revenue stamp. Stamped papers are not a form of postal stationery.
India has been a heavy user of revenue stamps, both before and after independence. The first revenues were issued in the mid-nineteenth century and they are still being issued to this day. Apart from issues for the whole of India, many princely states, provinces and other states also had or still have their own revenue stamp issues.
The first revenue stamps in the United States were used briefly during colonial times, among the most notable usage involved the Stamp Act. Long after independence, the first revenue stamps printed by the United States government were issued in the midst of the American Civil War, prompted by the urgent need to raise revenue to pay for the great costs it incurred. After the war ended however, revenue stamps and the taxes they represented still continued. Revenue stamps served to pay tax duties on items that came under two main categories, Proprietary and Documentary. Proprietary stamps paid tax duties on goods like alcohol and tobacco, and were also used for various services, while Documentary stamps paid duties on legal documents, mortgage deeds, stocks and a fair number of other legal dealings. Proprietary and Documentary stamps often bore these respective designations, while in several of the issues they shared the same designs, sometimes with minor variations. Beginning in 1862 the first revenue stamps were issued, and would continue to be used for another hundred years and more. For the first twelve years George Washington was the only subject featured on U.S. revenue stamps, when in 1875 an allegorical figure of Liberty finally appeared. Revenue stamps were printed in many varieties and denominations and are widely sought after by collectors and historians. Revenue stamps were finally discontinued on December 31, 1967.
The British Library Philatelic Collections is the national philatelic collection of the United Kingdom with over 8 million items from around the world. It was established in 1891 as part of the British Museum Library, later to become the British Library, with the collection of Thomas Tapling. In addition to bequests and continuing donations, the library received consistent deposits by the Crown Agency and has become a primary research collection for British Empire and international history. The collections contain a wide range of artefacts in addition to postage stamps, from newspaper stamps to a press used to print the first British postage stamps.
The Foreign and Commonwealth Office Collection was formed by instruction from the Secretary of State for the Colonies on 23 April 1890 to all territories under his authority. The intention was to have a record of all Colonial Postage and revenue stamps, postcards, embossed envelopes and newspaper wrappers. The collection contains single examples of the stamps in use at that time as well as some obsolete issues and single copies, usually from first printings, from 1890. Variations such as colour varieties and alternate watermarked papers are included.
The Board of Inland Revenue Stamping Department Archive in the British Library contains artefacts from 1710 onwards, and has come into existence through amendments in United Kingdom legislation.
Martin Erler was a German philatelist who was an expert on the revenue stamps of Germany who with John A. Norton wrote the only comprehensive catalogue of German revenue stamps.
An impressed duty stamp is a form of revenue stamp created by impressing (embossing) a stamp onto a document using a metal die to show that the required duty (tax) had been paid. The stamps have been used to collect a wide variety of taxes and duties, including stamp duty and duties on alcohol, financial transactions, receipts, cheques and court fees. Usage has been worldwide but particularly heavy in the United Kingdom and British Commonwealth.
Alexander Berridge Kay was the founder, with E.J. Bridger, of the stamp dealers Bridger and Kay in 1897 or 1898 and a leading figure in the Fiscal Philatelic Society. In 1910, Kay identified used copies of the Italian forgery of the British grey-green Victorian 10 shilling stamp watermarked anchor and perforated 14. His letter to The London Philatelist, published in November 1910, warned the philatelic community of its existence.
Governing authorities in the Philippines have issued a variety of stamps for internal revenue taxes and other fiscal taxes since 1856. Prior to 1856, internal revenues were collected via stamped paper. Revenue stamps for the Philippines were issued by the Spanish East Indies government (1856–1898), the revolutionary government of the First Philippine Republic (1898–1901), the Insular Government of the United States (1901–1935), the government of the Commonwealth of the Philippines, the Philippine Executive Commission (1942–44) and the Republic of the Philippines (1946–present).
Revenue stamps of the United Kingdom refer to the various revenue or fiscal stamps, whether adhesive, directly embossed or otherwise, which were issued by and used in the Kingdom of England, the Kingdom of Great Britain, the United Kingdom of Great Britain and Ireland and the United Kingdom of Great Britain and Northern Ireland, from the late 17th century to the present day.
The Australian State of Tasmania issued adhesive revenue stamps from 1863 to 1998, although impressed stamps had appeared briefly in the 1820s. There were general revenue and stamp duty issues, as well as a number of specific issues for various taxes.
Revenue stamps of Jamaica were first issued in 1855. There were various types of fiscal stamps for different taxes.
David Riley Pitts is an American healthcare administrator, chief executive, and philatelist.
References
- ↑ Miller, Rick. "Refresher course; No geographic boundaries for some specialist groups". Archived from the original on 28 December 2010. Retrieved 4 February 2011.
- ↑ http://www.revenuer.org/about.html Archived 2011-01-07 at the Wayback Machine Retrieved 4 February 2011.
- ↑ http://www.revenuer.org/officers.html Archived 2011-01-07 at the Wayback Machine Retrieved 4 February 2011.
- ↑ "Mission Statement". www.revenuer.org. Retrieved 2 January 2023.