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. [1]
Before independence, Indian revenue stamps were closely modelled on similar designs from Great Britain, often using a key type design. Key types were used for several types of revenue, including:
Some taxes, however, had special stamps, and these were:
In addition, numerous revenue stamps of unique designs were issued by the Princely States of India.
After independence, Indian revenue stamps changed to include the Lion Capital of Asoka but still using a key type format. Various different designs of keytypes were used, with the latest one being from around 2007 to this day. Keytypes were used for the following purposes:
Of these, Insurance, Notarial, Special Adhesive as well as some others are still in use.
Special stamps were also used for several other purposes. These were:
At least 300 Indian princely states issued their own revenue stamps. [2] Most of these stopped having separate revenues as they were dissolved after independence, however some states such as Jaipur and Sikkim continued to do so until the 1960s as they became states of independent India. The state of Jammu and Kashmir still has its own revenue stamps to this day due to its special status in article 370 of the Indian constitution. Some other states which were created after independence such as Assam and Madhya Bharat also issued stamps.
Meanwhile, many revenue issues both before and after independence exist with provincial or state overprints. Overprints are known from about 75 different states. [3] [4]
India has been a very heavy user of stamped paper, both before and after independence.
In addition, hundis, an alternative money transmission system widely used in the Indian sub-continent, often bear a pre-printed revenue stamp. [5]
French India had separate revenue stamps until 1954. After it became part of India, Pondicherry issued several revenues. Initially French India stamps were surcharged in Indian currency, and later separate stamps were issued inscribed either Timbre Mobile or Timbre Quittance. Later Pondicherry overprinted Indian revenues with the name of the state, anna stamps were used before and after independence denominations like 2annas,which will be gradually become part of revenue, later denominations like 10rs and 20rs in late '70s profusely but the introduction of these stamps in 1978 and later, higher denominations like 50rs and 100rs were having the highest capability in revenue and duties later and this continued to the 1980.
Portuguese India also issued its own revenues. In 1954, Dadra and Nagar Haveli was liberated from Portuguese India and it issued a single revenue stamp. After the liberation of Goa in 1961, Portuguese Indian revenues were overprinted with new values in Indian currency for use as Court Fee or Revenue stamps. Later various Indian revenues were overprinted "Goa, Daman & Diu" for use in the former Portuguese territories. This continued until the 1970s.
Indian postal systems for efficient military and governmental communications had developed long before the arrival of Europeans. When the Portuguese, Dutch, French, Danish and British conquered the Marathas who had already defeated the Mughals, their postal systems existed alongside those of many somewhat independent states. The British East India Company gradually annexed the other powers on the sub-continent and brought into existence a British administrative system over most of modern-day India, with a need to establish and maintain both official and commercial mail systems.
The native states of India, also known as feudatory or princely states, were typically vassals under a local or regional ruler who owed allegiance to the British Raj. There were about 675 native states in all but many were not parts of British India proper because they never become possessions of the British Crown; rather, they were tied to it in a system of subsidiary alliances. Following the Partition of India in 1947, the suzerainty of the Raj was terminated and native states had to choose between independence or formal accession by either India or Pakistan. In practice, all of the native states had acceded or been annexed by the end of 1949.
India Post is a government-operated postal system in India, part of the Department of Post under the Ministry of Communications. Generally known as the Post Office, it is the most widely distributed postal system in the world. Warren Hastings had taken initiative under East India Company to start the Postal Service in the country in 1766. It was initially established under the name "Company Mail". It was later modified into a service under the Crown in 1854 by Lord Dalhousie. Dalhousie introduced uniform postage rates and helped to pass the India Post Office Act 1854 which significantly improved upon 1837 Post Office act which had introduced regular post offices in India. It created the position Director General of Post for the whole country.
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, 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.
The Italian revenue stamp, referred to as a "marca da bollo" in Italian, is a revenue stamp that has been used in Italy beginning in 1863 as payment for the validation of acts and public documents.
Adolph Koeppel was a distinguished American philatelist and author who wrote a number of authoritative works on the revenue stamps of India and Italy that remain the standard works in their areas.
The Post Office of India of the British Raj entered into postal conventions with a few native states of India. As per the postal convention, existing adhesive stamps and postal stationery of British India were overprinted with the name of the state for use within each convention State, for mail from one convention state to another, and to destinations in British India. The state administrations, in turn, had to conform to a number of agreements covering the issuance of stamps, the rates of postage, and the exchange of mail.
Key type stamps are stamps of a uniform design that were widely used by colonial territories in the 19th and 20th centuries.
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.
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.
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.
Australia issued revenue stamps from 1907 to 1994. There were various types for different taxes. In addition to Commonwealth issues, the states of New South Wales, Queensland, South Australia, Tasmania, Victoria and Western Australia as well as the territories Australian Capital Territory, North Australia and Northern Territory also had their own stamps.
Revenue stamps of Ireland refer to the various revenue or fiscal stamps, whether adhesive, directly embossed or otherwise, which have been used on the island of Ireland since 1774. These include issues by the Kingdom of Ireland, issues by the United Kingdom specifically for use in Ireland or briefly Southern Ireland, and issues of an independent southern Ireland since 1922. Revenue stamps of Northern Ireland were also issued from 1921 to the 1980s, but they are not covered in this article.
Pakistan first issued revenue stamps when it became independent in 1947 and continues to issue revenues to this day. In addition to national issues, the provinces of Balochistan, North West Frontier, Punjab, Sindh, as well as Azad Jammu and Kashmir, West Pakistan and the capital Islamabad also have or had their own stamps.
Bangladesh first issued revenue stamps in 1972, the year after independence, and continues to do so to this day. Previously Bangladesh used revenues of India from the 19th century to 1947, and those of Pakistan from 1947 to 1971. From 1921 to 1947 various Indian revenues were overprinted BENGAL for use in modern Bangladesh and West Bengal.
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:
Uganda issued revenue stamps from around 1896 to the 1990s. There were numerous types of revenue stamps for a variety of taxes and fees.
Revenue stamps of Northern Ireland refer to the various revenue or fiscal stamps, whether adhesive, directly embossed or otherwise, which were issued by and used in Northern Ireland, a constituent country of the United Kingdom. From 1774, various revenue stamps of Ireland were used throughout both Northern and Southern Ireland, while revenue stamps of the United Kingdom were also used to pay for some taxes and fees.
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.
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