Ireland used revenue stamps both when it was part of the United Kingdom (left: Petty Sessions stamp used in 1884) and after independence (right: Passport stamp used in 1939)
A revenue stamp, tax stamp, duty stamp or fiscal stamp is a (usually) adhesive label used to collect 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.
An impressed duty stamp is a form of revenue stamp created by impressing (embossing) a stamp onto a document using a metal die to show that the required duty (tax) had been paid. The stamps have been used to collect a wide variety of taxes and duties, including stamp duty and duties on alcohol, financial transactions, receipts, cheques and court fees. Usage has been worldwide but particularly heavy in the United Kingdom and British Commonwealth.
Ireland is an island in the North Atlantic. It is separated from Great Britain to its east by the North Channel, the Irish Sea, and St George's Channel. Ireland is the second-largest island of the British Isles, the third-largest in Europe, and the twentieth-largest on Earth.
The Kingdom of Ireland was a client state of England and then of Great Britain that existed from 1542 until 1800. It was ruled by the monarchs of England and then of Great Britain in personal union with their other realms. The kingdom was administered from Dublin Castle nominally by the King or Queen, who appointed a viceroy to rule in their stead. It had its own legislature, peerage, legal system, and state church.
The Kingdom of Great Britain, officially called Great Britain, was a sovereign state in western Europe from 1 May 1707 to 1 January 1801. The state came into being following the Treaty of Union in 1706, ratified by the Acts of Union 1707, which united the kingdoms of England and Scotland to form a single kingdom encompassing the whole island of Great Britain and its outlying islands, with the exception of the Isle of Man and the Channel Islands. The unitary state was governed by a single parliament and government that was based in Westminster. The former kingdoms had been in personal union since James VI of Scotland became King of England and King of Ireland in 1603 following the death of Elizabeth I, bringing about the "Union of the Crowns". Since its inception the kingdom was in legislative and personal union with Ireland and after the accession of George I to the throne of Great Britain in 1714, the kingdom was in a personal union with the Electorate of Hanover.
The United Kingdom of Great Britain and Ireland was a sovereign state established by the Acts of Union 1800, which merged the kingdoms of Great Britain and Ireland.
The first revenue stamps specifically for use in Ireland were impressed duty stamps introduced in 1774 to pay for stamp duty. Like British issues, the stamps could be embossed directly onto a document or on pieces of coloured paper with a cypher label at the back. Initially, colourless embossing was used although later on coloured ink was also used. Embossed adhesives were introduced in 1858, and these were either inscribed IRELAND or were regular British issues but with die letters which were exclusively used in Ireland only.[1]
Apart from general duty stamps, there were also directly embossed revenue stamps for Affidavit, Bankers Note or Bill, Bonds, Chancery Fee Fund, Civil Bill Duty, the Court of Bankruptcy and Insolvency, Enrolment, Intermediate Education, Judgements Registry, Law Fund, Lease, Lunacy Fee, Protests, Record of Titles, Registration of Deeds, the Supreme Court of Judicature, and Writ. Embossed adhesives were also used for Admiralty Court, Chancery Fee Fund, Petty Sessions and Registration of Deeds.[1]
6d Dog Licence Registration stamp (overprinted on a Petty Sessions key type depicting George V), used in 1922
British key types specifically inscribed for use in Ireland were first issued in 1873, a year after key types were introduced in Britain. These depicted the reigning monarch, initially Queen Victoria and later King Edward VII and King George V, and they remained in use until the partition of Ireland. Key types were issued for Bankruptcy, County Courts, Judicature, Land Commission, Land Registry, Petty Sessions (some of which were overprinted for Dog Licence Registration), Records, Registration of Deeds, Registration of Title and Registration of Title Insurance Fund.[1]
Key type stamps are stamps of a uniform design that were widely used by colonial territories in the 19th and 20th centuries.
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. Known as the Victorian era, her reign of 63 years and seven months was longer than that of any of her predecessors. It was a period of industrial, cultural, political, scientific, and military change within the United Kingdom, and was marked by a great expansion of the British Empire.
Edward VII was King of the United Kingdom of Great Britain and Ireland and Emperor of India from 22 January 1901 until his death in 1910.
British Admiralty Court, Chancery Court and Judicature stamps were also overprinted for use in Ireland. In addition, specific designs depicting Queen Victoria were also used for Admiralty Court, Chancery Fee Fund, Petty Sessions, Record of Titles and Registration of Deeds. Dog licence stamps depicting an Irish Wolfhound were introduced in 1865 and remained in use until partition.[1]
Following partition, the following George V key types were issued for Southern Ireland in 1921–22: Civil Service, Companies Registration, Contract Note, County Courts, Estate Duty, Foreign Bill, Judicature, Land Registry, Official Arbitration and Petty Sessions.[1] At this point, revenue stamps of Northern Ireland were also introduced, and these continued to be issued until the late 20th century.[2]
Irish Free State and Republic
A block of British 6d Contract Note stamps with a Saorstát Éireann overprint, issued 1922
Following the Irish War of Independence, Ireland was partitioned and in 1922, the southern part fell under the administration of the Provisional Government of Ireland (Irish: Rialtas Sealadach na hÉireann). Various revenue stamps, either Irish issues as described above or regular British issues, were therefore overprinted accordingly. Rialtas overprints can therefore be found on Bankruptcy, Civil Service, Companies Registration, Contract Note, County Courts, Dog Licence Registration, Excise, Foreign Bill, Health & Pensions Insurance, Judicature, Land Registry, National Health Insurance, Official Arbitration, Petty Sessions, Records, Registration of Deeds and Unemployment Insurance stamps.[3]
The Irish Free State (Irish: Saorstát Éireann) was established at the end of 1922, and British or Irish revenues were once again similarly overprinted. Saorstát overprints may be found on Contract Note, County Courts, Dog Licence Registration, Estate Duty, Excise, Foreign Bill, Judicature, Land Commission, Land Registry, National Health Insurance, Petty Sessions, Public Records, Registration of Deeds and Unemployment Insurance stamps.[3]
1960 Wet Time unemployment insurance stamp overprinted 2/10
The Southern Ireland issues and the Rialtas and Saorstát overprints include some of Ireland's rarest revenues. For example, only one copy has been recorded of the 6d Dog Licence Registration stamp with the Rialtas overprint.[3]
Key type stamps depicting the Celtic harp, a national symbol of Ireland, were introduced in 1925, and these were issued for Bankruptcy, Circuit Court, Companies Registration, Consular Service, Contract Note, Court of Justice, Customs, District Court of Justice, Estate Duty, Film Censorship, Foreign Bill, Judicature, Land Commission, Land Registry, Official Arbitration, Passport, Public Records, Registration of Deeds and State Service. Some key types had inscriptions in both Irish and English, with others being inscribed solely in Irish. Some remained in use after decimalization in 1971, with the last stamps being issued in the 1980s.[3]
2d impressed duty stamp used in 1959
Another design featuring the harp, but smaller than the regular key types was also used for Customs Entry Duty, Customs Late Fee and Old Age Pensions between 1924 and the 1960s. Ireland also issued embossed adhesives in the 1920s, and continued to use impressed duty stamps for a number of decades after independence. A postage stamp was also overprinted for use as a Passport stamp in around 1930. Apart from these, stamps with specific designs were also used for Animal Slaughter fees, Children's Allowance, Excise, Exported Livestock Levy, Income Tax, National Insurance and Unemployment Insurance.[3]Excise stamps have been issued for various purposes, including entertainments taxes and taxes on cigarettes, and stamps for the latter are still in use today.[4]
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 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 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.
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.
The Australian state of Western Australia issued revenue stamps from 1881 to 1973. 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.
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.
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 island of Barbados first issued revenue stamps in 1916. There were various types of fiscal stamps for different taxes.
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.
Revenue stamps of Jamaica were first issued in 1855. There were various types of fiscal stamps for different taxes.
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 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 Scotland refer to the adhesive revenue or fiscal stamps which were used in Scotland, a constituent country of the United Kingdom, between 1871 and the 1970s. Regular revenue stamps of the United Kingdom were widely used throughout the country, but revenue stamps for exclusive use in Scotland were issued for Law Courts and Register House.
Revenue stamps of British Somaliland refer to the adhesive revenue or fiscal stamps which were issued by British Somaliland, a British protectorate in present-day Somaliland, between 1900 and 1904. All Somaliland fiscals were revenue stamps of India overprinted BRITISH SOMALILAND.
Revenue stamps of Guernsey refer to the various revenue or fiscal stamps, whether adhesive or directly embossed, which were issued by the States of Guernsey for use on the island of Guernsey, a British Crown dependency. There were general-duty revenues, along with issues for Entertainments Tax, Sales Tax, Income Tax and Insurance.
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