The British colony of Gibraltar issued revenue stamps from 1884 to 1976.
Gibraltar is a British Overseas Territory located at the southern tip of the Iberian Peninsula. It has an area of 6.7 km2 (2.6 sq mi) and is bordered to the north by Spain. The landscape is dominated by the Rock of Gibraltar at the foot of which is a densely populated town area, home to over 30,000 people, primarily Gibraltarians.
All stamp duty revenues portrayed Queen Victoria. Only two sets were issued, the first one being in 1884. This consisted on eight values ranging from 30 centimos to 30 peseta. In 1898 a set in the same design but denominated in Pounds sterling was issued. This had seven values ranging from 1 penny to 1 Pound. These issues were then replaced by dual purpose postage and revenue stamps. In fact the £5 issue of 1925 was, while also valid for postal use, mainly intended for fiscal purposes only. [1]
Victoria was Queen of the United Kingdom of Great Britain and Ireland from 20 June 1837 until her death. On 1 May 1876, she adopted the additional title of Empress of India.
In 1971 Gibraltar issued the first revenues after over seven decades. This was a numeral design for social insurance and additional values continued to be issued until 1976. At least 28 different values exist, and these were either printed by De La Rue or Bradbury Wilkinson. [1]
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.
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 South Australia issued revenue stamps from 1894 to 2003. There were various types for different taxes.
The British colony of Zululand issued revenue stamps in 1888. The only set consisted of seven values of 1d, 1s, 5s, 9s, £1, £5 and £20 of Natal revenues overprinted ZULULAND in a similar overprint to that used for postage stamps. The 1d later became valid for postal use as well. All the higher values now command high prices and are quite rare. In addition to this issue, the same Natal £5 is known with a different overprint in violet, but it is not known if this was a legitimate issue or not.
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.
British Guiana, now known as Guyana, first issued revenue stamps in 1865 and continues to do so to this day.
The British colony of Bermuda issued revenue stamps from 1936 to 1984.
Bechuanaland first issued revenue stamps as Stellaland in 1884. Note: this information is wrong. Bechuanaland was split into British Bechuanaland and the Bechuanaland Protectorate. British Bechuanaland was added to the Cape Colony and the Bechuanaland Protectorate was governed from Mafeking until the seat of government was moved to Gaberone.
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.
Nyasaland, now known as Malawi, first issued revenue stamps as British Central Africa in 1891 and continued to do so until the late 1980s.
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.
Over the years various Malay States issued their own revenue stamps. Now most states use Malaysian revenue stamps, except for Singapore which is independent and no longer uses revenue stamps.
Revenue stamps of the Isle of Man refer to the adhesive revenue or fiscal stamps which were issued by the British Crown dependency of the Isle of Man between 1889 and 1976. British key type revenue stamps with an appropriate inscription were issued on the island until 1966, when revenue stamps showing various scenes and symbols of the island began to be issued. The last set of stamps was issued in 1976. From around 1920 to the 1970s, hundreds of contribution stamps were issued for National Insurance and related schemes.
Revenue stamps of Fiji were first issued in 1871, when the Fiji islands were an independent kingdom. The first revenue stamps consisted of postage stamps overprinted with the letter D.
Revenue stamps of Montserrat were first issued in 1866, ten years before the island issued its first postage stamps. The island only issued two different designs of revenue stamps, but postage stamps were widely used for fiscal purposes and are still used as such today.
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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