Walter Morley (1863-1936) was a pioneering English philatelist, stamp dealer and philatelic author.
Colombia is a country in north-western South America. Colombia is bordered by Venezuela, Brazil, Ecuador, Peru, Panama and the Caribbean Sea and the Pacific Ocean. With a population of over 45 million people, Colombia has the second largest population in South America, after Brazil. The capital is Bogotá.
The first revenue stamp of Colombia was issued on 1 September 1858, one year before the first Colombian postage stamp.
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.
Argentina has been one of the most prolific issuers of revenue stamps. Stamps have been issued by both the Argentine Republic and individual Argentine provinces and covered a wide range of duties from taxes on documents to hat taxes. The stamps form one of the most complex studies in revenue philately and have been exhaustively catalogued by Clive Ackerman in six volumes. However, new discoveries continue to be made.
Bolivia has issued revenue stamps since 1867.
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).
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.
Uruguay has issued revenue stamps since 1871. Uses have included documentary taxes, consular services and tobacco and alcohol duties.
The island of Barbados first issued revenue stamps in 1916. There were various types of fiscal stamps for different taxes.
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.
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:
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.
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.
