The island of Barbados first issued revenue stamps in 1916. There were various types of fiscal stamps for different taxes. [1]
The island of Barbados first issued revenue stamps in 1916. There were various types of fiscal stamps for different taxes. [1]
The first revenue stamps of Barbados were issued in 1916. The first issue consisted of contemporary King George V postage stamps overprinted Revenue, and some were also surcharged. This was followed by similar issues overprinted REVENUE, REVENUE ONLY or Revenue Only. [2] Later in 1916, British embossed revenues were issued overprinted for Barbados. These issues (with several differences in design and watermark) continued to be used until 1934, and values from 3d to £100 were issued. [3] From 1950 to 1972 embossed revenues denominated in decimal currency and with the country name incorporated in the design (instead of overprinted) were issued, with values from $4.80 to $480. These were replaced by a numeral design in 1977 which had high values from $25 to $500. From 1979 to 1985 a new design with the coat of arms of the country was issued with values up to $1000. This issue was reprinted in 1999 with the new imprint date at the bottom of the stamp. [4]
National Insurance stamps were first issued in 1966, with a numeral design. Six values from 55c to $3.50 as well as twelve values for self-employed from 35c to $6 were issued. Similar issues appeared in 1967, 1972 and 1977, with several differences in the design. In all at least 36 different stamps were issued. [2]
In around 2000, a revenue stamp inscribed "Racing Service Duty" with the value of 10c was issued to pay the tax on betting slips. [2]
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 1926–30, 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 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.
South Africa issued revenue stamps from 1910 to 2009. Apart from national issues various provinces of the country issued revenues from around 1855 to c. 1970.
Mauritius issued revenue stamps from 1 March 1869 to 1904. There were various types of fiscal stamps for different uses.
The Australian state of Western Australia issued revenue stamps from 1881 to 1973. There were various types for different taxes.
The Australian state of Victoria issued revenue stamps from 1870 to around 2000. There were various types for different taxes.
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 Australian state of South Australia issued revenue stamps from 1894 to 2003. There were various types for different taxes.
The Australian state of New South Wales issued revenue stamps from 1865 to 1998. There were various types for different taxes.
The island of Cyprus first issued revenue stamps in 1878 and continues to do so to this day. The Turkish Republic of Northern Cyprus also issues its own revenue stamps.
Trinidad and Tobago, formerly divided as two separate colonies, issued revenue stamps from 1879 to around 1991.
The South African Republic (ZAR), later known as Transvaal issued revenue stamps from 1875 to around 1950. There were a number of different stamps for several taxes.
Cape of Good Hope issued revenue stamps from 1864 to 1961. There were a number of different stamps for several taxes.
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.
Nyasaland, now known as Malawi, first issued revenue stamps as British Central Africa in 1891 and continued to do so until the late 1980s.
Revenue stamps of Jamaica were first issued in 1855. There were various types of fiscal stamps for different taxes.
Hong Kong issued revenue stamps from 1867 to the 1990s, both when it was a British colony as well as when it was under Japanese occupation.
Malaysia first issued revenue stamps as the Straits Settlements in 1863, and continues to do so to this day. Over the years, a number of entities in modern Malaysia have issued revenue stamps.
Revenue stamps of Hawaii were first issued in late 1876 by the Kingdom of Hawaii to pay taxes according to the Stamp Duty Act of 1876, although embossed revenue stamps had been introduced decades earlier in around 1845. The stamps issued in 1876–79 were used for over three decades, remaining in use during the Provisional Government, the Republic and after Hawaii became a U.S. Territory. Some changes were made along the years: from rouletted to perforated, and some new values, colours, designs and overprints were added. Some postage stamps were briefly valid for fiscal use in 1886–88 to pay for a tax on opium imports, and a stamp in a new design was issued for customs duties in 1897. A liquor stamp was issued in 1905.
Few revenue stamps of Nigeria and its predecessor states have been issued, since most of the time dual-purpose postage and revenue stamps were used for fiscal purposes. The first revenue-only stamps were consular stamps of the Niger Coast Protectorate and the Southern Nigeria Protectorate, which were created by overprinting postage stamps in 1898 and 1902 respectively. The Northern Nigeria Protectorate did not issue any specific revenue stamps, but a £25 stamp of 1904 could not be used for postal purposes due to its extremely high face value.
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