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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 (thereby paying the tax), 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.
Revenue stamps often look very similar to postage stamps, and in some countries and time periods it has been possible to use postage stamps for revenue purposes, and vice versa. Some countries also issued dual-purpose postage and revenue stamps.
Revenue stamps are stamps used to designate collected taxes and fees. They are issued by governments, national and local, and by official bodies of various kinds. They take many forms and may be gummed and ungummed, perforated or imperforate, printed or embossed, and of any size. In many countries, they are as detailed in their design as banknotes; they are often made from the same type of paper. The high value of many revenue stamps means that they may contain security devices to prevent counterfeiting.
The Revenue Society has defined revenue stamps as " ...stamps, whether impressed, adhesive or otherwise, issued by or on behalf of International, National or Local Governments, their Licensees or Agents, and indicate that a tax, duty or fee has been paid or prepaid or that permission has been granted." [1]
In the Ottoman Empire, Damga resmi was already in use by the sixteenth century. Records of tax revenue from stamps for silk provide evidence of changes in silk production over time. [2]
The use of revenue stamps goes back further than that of postage stamps (first used in 1840); the stamps of the Stamp Acts of the 18th century were revenues. [3] Their use became widespread in the 19th century, partly inspired by the success of the postage stamp, and partly motivated by the desire to streamline government operations, the presence of a revenue stamp being an indication that the item in question had already paid the necessary fees. Revenue stamps have become less commonly seen in the 21st century, with the rise of computerization and the ability to use numbers to track payments accurately.
There are many kinds of revenue stamps in the world, and it is likely that many remain unrecorded. Both national and local entities have issued them. Governments have sometimes combined the functions of postage and revenue stamps. In the former British Empire, such stamps were often inscribed "Postage and Revenue" to reflect their dual function. Other countries have simply allowed revenue stamps to be used for postage or vice versa. A revenue stamp authorized subsequently for postal use is known as a postal fiscal. Bhutan, for instance, authorized the use of revenue stamps for postal purposes from 1955 until the first proper postage stamps of the country were issued in 1962. In the Stanley Gibbons catalog, this type of stamp has an F prefix. [4]
While revenue stamps often resemble postage stamps, they are not normally intended for use on mail and therefore do not receive a postal cancellation. Some countries such as Great Britain have issued stamps valid for both postage and revenue, but this practice is now rare. Many different methods have been used to cancel revenue stamps, including pen cancels, inked handstamps, perforating, embossing, hole punching or simply tearing.
From around 1900, United States revenue stamps were required to be mutilated by cutting, after being affixed to documents, and in addition to being cancelled in ink. A class of office equipment was created to achieve this which became known as "stamp mutilators". [5] [6]
Revenue stamps were once widely collected by philatelists and given the same status as postage stamps in stamp catalogues and at exhibitions. After World War One, however, they declined in popularity, possibly due to being excluded from catalogues as the number of postage stamps issued rose rapidly and crowded revenues out.
The lowest point in revenue philately was during the middle years of the twentieth century. A Stanley Gibbons children's stamp album from the 1950s warned in its introduction: "Since Philately is the collecting of stamps that are employed in connection with the Posts, do not put in your album fiscals, telegraph stamps, tobacco-tax labels and other such strange things as are often found in some collections." [7] This is not a definition of philately that would be recognized today.
More recently, revenue philately has become popular again and now has its own FIP (Fédération Internationale de Philatélie) Commission and is an approved category in FIP endorsed stamp exhibitions. [8]
Many catalogues have been issued by specialist publishers and dealers but revenue stamps still do not feature in some of the most popular catalogues, for instance by Stanley Gibbons and Michel, unless they are revenue and postage stamps. However, both the standard Scott and the Scott Specialised United States catalogue feature US revenue stamps. The leading catalogue for revenue stamps of the United Kingdom, the British Commonwealth and several European countries is the Barefoot Catalogue.
One of the earliest uses of revenue stamps was to pay Court Fees. Stamps were used in the Indian feudal states as early as 1797, almost 50 years before the first postal stamps. [9]
Although India is only one of several countries that have used tax stamps on legal documents, it was one of the most prolific users. The practice is almost entirely stopped now, partly due to the prevalence of forgeries which cost the issuing government revenue. [10]
The tax on documents, also commonly known as stamp duty, is one of the oldest uses of revenue stamps, probably being invented in Spain, and introduced (or re-invented) in the Netherlands in the 1620s, then reaching France in 1651 and England in 1694. [11] Governments enforce the payment of the tax by making unstamped documents unenforceable in court. The tax has been applied to contracts, tenancy agreements, wills etc. A pre-printed revenue stamp appeared on many hundis of India. [12]
In many countries, tobacco and alcohol are taxed by the use of excise stamps. For instance, the producer may buy stamps from the government which are then affixed to each bottle of alcohol or packet of cigarettes to show that tax has been paid. Often the stamp will be fixed across a seal so that on opening the pack or bottle the stamp is destroyed. [13]
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Philately is the study of postage stamps and postal history. It also refers to the collection and appreciation of stamps and other philatelic products. While closely associated with stamp collecting and the study of postage, it is possible to be a philatelist without owning any stamps. For instance, the stamps being studied may be very rare or reside only in museums.
A postage stamp is a small piece of paper issued by a post office, postal administration, or other authorized vendors to customers who pay postage. Then the stamp is affixed to the face or address-side of any item of mail—an envelope or other postal cover —which they wish to send. The item is then processed by the postal system, where a postmark or cancellation mark—in modern usage indicating date and point of origin of mailing—is applied to the stamp and its left and right sides to prevent its reuse. Next the item is delivered to its addressee.
Stamp collecting is the collecting of postage stamps and related objects. It is an area of philately, which is the study of stamps. It has been one of the world's most popular hobbies since the late nineteenth century with the rapid growth of the postal service, as a stream of new stamps was produced by countries that sought to advertise their distinctiveness through their stamps.
This is a survey of the postage stamps and postal history of Afghanistan.
This is a list of philatelic topics.
In philately, a cinderella stamp is a label that resembles a postage stamp, but which is not issued for postal purposes by a government administration. There is a wide variety of cinderella stamps, such as those printed for promotional use by businesses, churches, political or non-profit groups. The term excludes imprinted stamps on postal stationery.
Stamped paper is an often-foolscap piece of paper which bears an imprinted revenue stamp. Stamped papers are not a form of postal stationery as although they may contain writing, they are not designed to be used to convey a message.
This is a survey of the postage stamps and postal history of Brunei.
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 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.
This is a survey of the postage stamps and postal history of Tasmania, a former British colony that is now part of Australia.
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 in 1913, so no new revenues were issued until 1926–1930, 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.
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).
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.
The St Paul's Shipwreck 10/- black is a postage and revenue stamp issued by the Crown Colony of Malta on 6 March 1919, and it is generally considered to be the country's rarest and most expensive stamp. It is rare because a very limited quantity of 1530 stamps was printed and it was inadvertently issued prematurely by the Post Office.
A postal fiscal is a revenue stamp that has been authorised for postal use. Postal fiscals may arise because there is a shortage of postage stamps for a country or out of economy to use up obsolete or excess stocks of revenue stamps. Postal fiscals are to be distinguished from stamps marked "Postage and Revenue" which were always intended for either use, or revenue stamps used postally by accident or because local postal regulations did not prohibit such use. Postal fiscal status may usually only be identified from the cancels on used stamps or where the stamp is found on cover.
New Zealand first issued revenue stamps on 1 January 1867 and their general use continued until the early 1950s. The only Revenue Stamp series still in use today is the Game Bird Habitat stamp which is used for payment of the Gun License for the duck shooting season which begins the first weekend of May. There were various types of fiscal stamps for different taxes.
Revenue stamps of Jamaica were first issued in 1855. There were various types of fiscal stamps for different taxes.
A postage and revenue stamp, sometimes also called a dual-purpose stamp or a compound stamp, is a stamp which is equally valid for use for postage or revenue purposes. They often but not always bore an inscription such as "Postage and Revenue". Dual-purpose stamps were common in the United Kingdom and the British Empire during the 19th and 20th centuries, and they are still used in some countries as of the early 21st century.
Revenue stamps of Guyana refer to the various revenue or fiscal stamps, whether adhesive, directly embossed or otherwise, which have been issued by Guyana since its independence in 1966. Prior to independence, the country was known as British Guiana, and it had issued its own revenue stamps since the 19th century. Guyana used dual-purpose postage and revenue stamps until 1977, and it issued revenue-only stamps between 1975 and the 2000s. The country has also issued National Insurance stamps, labels for airport departure tax and excise stamps for cigarettes and alcohol.