Revenue stamps of China were first prepared for issue by the Qing dynasty in the late 19th century, but the first revenue stamps which were in general use were issued by the Republic of China after the 1911 revolution. A wide variety of revenue stamps have since been issued, including numerous provincial and local issues.
China's first revenue stamps, the Red Revenues, were ordered by the Chinese Imperial Customs in 1896. Around 600,000 revenue stamps with a denomination of 3¢ were ordered from Waterlow and Sons in London, but they were not issued due to opposition from corrupt customs officials and political leaders. The stamps were stored by the Shanghai Customs Statistical Department, and in 1897 they were overprinted with various new denominations for use as postage stamps. [1]
In 1899, another series of revenue stamps was ordered. It had denominations of 20, 100 and 1000 cash and it was printed by the American Bank Note Company, but once again local opposition prevented the stamps' issue. Another issue consisting of six values (2, 10, 50, 100, 500, and 1000 cash) was authorized by the imperial government in 1907, but provincial governors opposed its issue and the stamps only exist unused. [1]
Following the Xinhai Revolution, some of the unissued stamps from 1899 were issued with "Republic of China" overprints. In 1912, the Republic issued a new series of revenue stamps depicting the Great Wall of China with denominations of 1¢, 2¢, 10¢, 50¢ and $1. This series remained in use until the 1920s, and many printing variations exist. A number of provincial, local and private overprints exist on this issue. [1]
Between 1926 and 1928, the so-called "Wheat series" of revenue stamps was issued, incorporating the name of each province in the design. A series depicting the Chinese flag on a map was issued in 1927. Many overprints exist on these issues as well. In addition, some provinces issued their own designs of revenue stamps. A set of stamps depicting the Liuhe Pagoda was issued between 1934 and 1944. [1]
In 1940, during the Second Sino-Japanese War, the Japanese government issued revenue stamps depicting the Temple of Heaven in Beijing for use in occupied areas. Meanwhile, between 1938 and 1944 the Nationalist government issued stamps depicting H. H. Kung, Chiang Kai-shek, Lin Sen and Sun Yat-sen for use in its territory. [1]
Various other designs of revenue stamps were used throughout the 1940s, including a flag over globe design, stamps depicting the Zhengyangmen and Fu Hsing gates, and stamps showing farming equipment. In 1946, the so-called "Transportation series", depicting various forms of land, sea and air transport, was issued. Various printings of these stamps exist, and they were also overprinted for postal use. [1]
China also issued stamps for specific uses, such as consolidated tax, judicial and commodity taxes. The latter included stamps for taxes on cigarettes, tobacco, alcohol and fuel. [1]
Greece's first postal service was founded in 1828, at the time of Greek independence from the Ottoman Empire. This initial service continued mail delivery and, later, the issuing of postage stamps until 1970. It was then succeeded by the Hellenic Post S.A., which remains Greece's official postal provider. The first Greek stamps were issued in 1861; by then, the postal service had expanded to operate 97 branches.
The history of the postage stamps and postal history of China is complicated by the gradual decay of Imperial China and the years of civil war and Japanese occupation in the 1930s and 1940s.
Postage stamps and postal history of the Canal Zone is a subject that covers the postal system, postage stamps used and mail sent to and from the Panama Canal Zone from 1904 up until October 1978, after the United States relinquished its authority of the Zone in compliance with the treaty it reached with Panama.
Numerous Chinese stamps depict Sun Yat-sen, and a representative collection can be acquired with little trouble. These may conveniently be divided as the definitives, provincial issues, overprints, and commemoratives, but there is much crossover between these categories.
In philately the Admirals are a series of definitive stamps issued by three countries of the British Commonwealth which show King George V, King of the 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 (1911–28), New Zealand (1926), and Rhodesia (1913–24).
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.
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.
Revenue stamps of British Guiana refer to the various revenue or fiscal stamps, whether adhesive or directly embossed, which were issued by British Guiana prior to the colony's independence as Guyana in 1966. Between the 1860s and 1890s, the colony issued Inland Revenue and Summary Jurisdiction stamps, while revenue stamps and dual-purpose postage and revenue stamps were issued during the late 19th and 20th centuries. In around the 1890s or 1900s, British Guiana possibly issued stamps for taxes on medicine and matches, but it is unclear if these were actually issued. Guyana continued to issue its own revenue stamps after independence.
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.
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.
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:
Rhodesia, now divided between Zambia and Zimbabwe, first issued revenue stamps in 1890, and Zimbabwe continues to do so to this day.
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.
The Red Revenues are Qing dynasty Chinese revenue stamps that were overprinted (surcharged) to be used as postage stamps in 1897. Their limited number, fine design and the intaglio process made the stamps in this series some of the most sought-after in the world.
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.
The Melita issue is a series of dual-purpose postage and revenue stamps issued by the Crown Colony of Malta between 1922 and 1926, depicting the national personification Melita. They were commemorative stamps since they celebrated the islands' new status as a self-governing colony following a new constitution in 1921, but also a definitive issue intended for regular use over an extended period of time.
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.