H.M. Customs and Excise Collection

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An 1897 British Medicine Duty revenue stamp (not from the H.M. Customs and Excise Collection). Medicine Duty 1897.jpg
An 1897 British Medicine Duty revenue stamp (not from the H.M. Customs and Excise Collection).

The H.M. Customs and Excise Collection is a collection of British revenue stamps in proof or registration form for Table Water Duty, Medicine Tax, Playing Card Tax and other duties. It forms part of the British Library Philatelic Collections and was transferred to the Library by H.M. Customs & Excise in 2002. [1]

Revenue stamp A revenue stamp, tax stamp, duty stamp or fiscal stamp is a (usually) adhesive label used to collect taxes or fees.

A revenue stamp, tax stamp, duty stamp or fiscal stamp is a (usually) adhesive label used to collect 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.

British Library Philatelic Collections

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.

See also

Revenue Society

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.

Revenue stamps of the United Kingdom

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 Treasury Excise Correspondence Collection is a collection of correspondence between the United Kingdom Treasury and Excise, dated between 1826 and the 1840s, that forms part of the British Library Philatelic Collections. The collection shows a wide variety of postal marks and rates and was transferred from Her Majesty’s Customs & Excise in 1992.

Related Research Articles

HM Customs and Excise

HM Customs and Excise was a department of the British Government formed in 1909 by the merger of HM Customs and HM Excise; its primary responsibility was the collection of customs duties, excise duties, and other indirect taxes.

Inland Revenue Defunct department of the British Government responsible for the collection of direct taxation

The Inland Revenue was, until April 2005, a department of the British Government responsible for the collection of direct taxation, including income tax, national insurance contributions, capital gains tax, inheritance tax, corporation tax, petroleum revenue tax and stamp duty. More recently, the Inland Revenue also administered the Tax Credits schemes, whereby monies, such as Working Tax Credit (WTC) and Child Tax Credit (CTC), are paid by the Government into a recipient's bank account or as part of their wages. The Inland Revenue was also responsible for the payment of child benefit.

HM Revenue and Customs United Kingdom government non-ministerial department

Her Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support and the administration of other regulatory regimes including the national minimum wage.

Customs and Excise refers to customs duty and excise duty.

Stamp duty in the United Kingdom

Stamp duty in the United Kingdom is a form of tax charged on legal instruments, and historically required a physical stamp to be attached to or impressed upon the document in question. The more modern versions of the tax no longer require a physical stamp.

Court of Exchequer (Scotland)

The Court of Exchequer was formerly a distinct part of the court system of Scotland, with responsibility for administration of government revenue and jurisdiction of adjudicate on cases relating to customs and excise, revenue, stamp duty and probate. In 1856 the Court of Session was designated as the Exchequer Court, which now carries out its judicial functions.

HM Excise

His or Her Majesty's Excise refers to 'inland' duties levied on articles at the time of their manufacture. Excise duty was first raised in England in 1643. Like HM Customs, the Excise was administered by a Board of Commissioners who were accountable to the Lords Commissioners of the Treasury. While 'HM Revenue of Excise' was a phrase used in early legislation to refer to this form of duty, the body tasked with its collection and general administration was usually known as the Excise Office.

Excise tax that taxes the consumption of certain goods

An excise or excise tax is any duty on manufactured goods which is levied at the moment of manufacture, rather than at sale. Excises are often associated with customs duties ; customs are levied on goods which come into existence – as taxable items – at the border, while excise is levied on goods which came into existence inland.

Royal Malaysian Customs Department

The Royal Malaysian Customs Department, abbreviated RMC or JKDM, is the government agency responsible for administrating the nation's indirect tax policy, border enforcement and narcotic offences. In other words, KDRM administers seven main and thirty-nine subsidiary laws. Apart from this,KDRM implements eighteen laws for other government agencies. KDRM is now known as JKDM when Dato' Sri Hj. Ibrahim bin Jaapar takes over as Director General of Customs in 2009.

Ministry of Finance (Thailand) Thai Ministry of Finance

The Ministry of Finance is a cabinet ministry in the Government of Thailand.

Excise stamp

An excise stamp is a type of revenue stamp affixed to some exciseable goods to indicate that the required excise tax has been paid by the manufacturer. They are securities printed by the finance ministry of the relevant country.

The Central Board of Indirect taxes and Customs (CBIC) is the nodal national agency responsible for administering Customs, GST, Central Excise, Service Tax & Narcotics in India. The Customs & Central Excise/CGST department was established in the year 1855 by the then British Governor General of India, to administer customs laws in India and collection of import duties / land revenue. It is one of the oldest government departments of India.

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.

H.M. Stationery Office Collection

The H.M. Stationery Office Collection is a collection of British excise revenue material including National Savings and National Insurance stamps that forms part of the British Library Philatelic Collections. It was received from H.M.S.O. between 1982 and 1992.

Revenue stamps of Malta

Revenue stamps of Malta were first issued in 1899, when the islands were a British colony. From that year to 1912, all revenue issues were postage stamps overprinted accordingly, that was either done locally or by De La Rue in London. Postage stamps also became valid for fiscal use from 1912 to 1913, so no new revenues were issued until 1925–30, when a series of key type stamps depicting King George V were issued. These exist unappropriated for use as general-duty revenues, or with additional inscriptions indicating a specific use; Applications, Contracts, Registers or Stocks & Shares. The only other revenues after this series were £1 stamps depicting George VI and Elizabeth II. Postage stamps remained valid for fiscal use until at least the 1980s.

Revenue stamps of Ireland

Revenue stamps of Ireland refer to the various revenue or fiscal stamps, whether adhesive, directly embossed or otherwise, which have been used on the island of Ireland since 1774. These include issues by the Kingdom of Ireland, issues by the United Kingdom specifically for use in Ireland or briefly Southern Ireland, and issues of an independent southern Ireland since 1922. Revenue stamps of Northern Ireland were also issued from 1921 to the 1980s, but they are not covered in this article.

Revenue stamps of Kenya

Kenya, formerly known as British East Africa issued revenue stamps since 1891. There were numerous types of revenue stamps for a variety of taxes and fees. Also valid for fiscal use in Kenya were postage stamps issued by the following entities:

Revenue stamps of Uganda

Uganda issued revenue stamps from around 1896 to the 1990s. There were numerous types of revenue stamps for a variety of taxes and fees.

References

  1. The H.M. Customs and Excise Collection. British Library, 11 February 2012.