Libya first issued revenue stamps when it was an Italian colony in 1913 and continues to do so to this day. The provinces of Cyrenaica, Tripolitania and Fezzan as well as the municipality of Tripoli also had separate revenue issues until the 1950s and 1960s. [1]
When it was an Italian colony, various Italian and the Italian Colonies revenue stamps were overprinted for use in Libya from 1913 onwards. There were two types of overprints, either including the year of issue such as LIBIA-1913 or just LIBIA. There were several types, including Stamp Duty (Marca da Bollo), Land Rights (Diritti Fondiari), Bill of Exchange (Tassa di Bollo per Cambiali), Weights and Measures (Pesi, Misure e Marchio), Passports (Atti Esteri Passaporti) and Authentications (Passaporto Vidimazione). [2] [3]
The next Libyan revenues were issued after the Kingdom of Libya was formed in 1951. Cyrenaican revenue stamps were further overprinted ليبيا LIBYA, and these were replaced by King Idris postage stamps overprinted REVENUE or FEDERAL REVENUE in English and Arabic between 1954 and 1956. Between 1955 and 1967 a new design showing the country's coat of arms was issued. Several different types of these exist, and there were separate issues for Consular Service, Federal Revenue, Priority and Revenue. Between 1968 and 1969 a new design showing oil wells replaced the coat of arms issues. Apart from these, between the early 1960s and 1968 designs of revenues from Tripolitania and Cyrenaica were reissued with altered inscriptions for use in all of Libya. [4]
After the Kingdom was overthrown by a coup d'état led by Muammar Gaddafi in 1969, revenues of the Kingdom were overprinted L.A.R. in Arabic. A new design with a central octagon with rounded edges, surrounded by four rectangular panels was issued around 1970, and this design was reissued several times. A keytype with the country's coats of arms was issued for Consular Service, Passport Fees and War Tax between 1970 and 2002. There were various issues reflecting the changes in the coat of arms. Between 1974 and the 1990s there were also separate designs for Airport Tax, Medical Fee and Municipal Revenue issues. [5]
Libyan revenues with the central octagon design remain in use to this day. They were not replaced by new issues after the civil war in 2011.
When Tripolitania was an Italian colony, Italian Bill of Exchange (Tassa di Bollo per Cambiali) and Weights and Measures (Pesi, Misure e Marchio) revenues were overprinted Tripolitania. [6] When it was under British occupation in 1946, Stamp Duty (Marca da Bollo) stamps of the Italian Colonies and Bill of Exchange (Tassa di Bollo per Cambiali) stamps of Italian East Africa were overprinted B.M.A.(British Military Administration) for use in Tripolitania. In 1950 revenues of the Italian Colonies overprinted B.Adm.T.(British Administration Tripolitania) replaced these, reflecting the change from military to civil administration. These were replaced a year later with stamps overprinted simply Tripolitania, some with a new value in Military Authority Lire (MAL). Later that year Cyrenaican postage stamps were overprinted for Tripolitania in English and Arabic, again with new values in MAL. [7]
In 1951, after Tripolitania became part of the Kingdom of Libya, a new design showing the Tajura Mosque and a palm tree was issued. Several sets were issued in this design, and these were used until the 1960s. [8]
Various revenues were issued for the municipality of Tripoli while Libya was an Italian colony as well as while under British occupation. There were several different types for a number of uses. [7] Between 1954 and 1961 a new design showing the Assaraya al-Hamra castle and inscribed Municipal Revenue was issued. [8]
Cyrenaica's first revenues were issued when it was an Italian colony. Italian Weights and Measures (Pesi, Misure e Marchio) revenues were overprinted Cirenaica. In 1946 or 1947, while under British occupation, Eritrean revenue stamps were overprinted CYRENAICA P.T. 25. Two versions exist, one with and one without a watermark. Between 1949 and 1951 while Cyrenaica was an independent emirate postage stamps were used for revenue purposes. Later on several of these postage stamps were issued overprinted Revenue. [7] Around 1952 Tripolitanian revenues were overprinted for Cyrenaica in Arabic, and from 1955 to 1957 a design showing the Atiq Mosque and a palm tree was issued. These were used along with a similar design showing Benghazi's old Town Hall from 1955 to 1963. [8]
Fezzan issued a few revenues in the 1950s. There were types inscribed Rev. Stamp or Impot du Timbre. [8]
Libya and Cyrenaica both issued stamped paper in the 1950s.
This is a survey of the postage stamps and postal history of Tripolitania, now part of Libya.
This is a survey of the postage stamps and postal history of Cyrenaica, now part of Libya.
This is a survey of the postage stamps and postal history of Libya. Libya is a country located in North Africa. Bordering the Mediterranean Sea to the north, Libya lies between Egypt to the east, Sudan to the southeast, Chad and Niger to the south, and Algeria and Tunisia to the west.
This is a survey of the postage stamps and postal history of Fezzan and Ghadames, both now part of Libya.
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 1926–1930, 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.
Mauritius issued revenue stamps from 1 March 1869 to 1904. There were various types of fiscal stamps for different uses.
The British colony of Aden, which is now part of Yemen, issued revenue stamps from 1937 to around 1945. Prior to having its own issues, Aden had used revenue stamps of India.
Eritrea first issued revenue stamps under the Italian Eritrea administration. It continued to issue revenues under British and Ethiopian occupation, as well as when it became an independent state. The capital Asmara also issued some revenues.
Basutoland, now known as Lesotho, first issued revenue stamps in 1900 and continues to do so.
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.
Cape of Good Hope issued revenue stamps from 1864 to 1961. There were a number of different stamps for several 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:
Revenue stamps of Jamaica were first issued in 1855. There were various types of fiscal stamps for different taxes.
Hong Kong issued revenue stamps from 1867 to the 1990s, both when it was a British colony as well as when it was under Japanese occupation.
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.
Uganda issued revenue stamps from around 1896 to the 1990s. There were numerous types of revenue stamps for a variety of taxes and fees.
Postage stamps of Italian Libya were stamps issued by the Kingdom of Italy for use in Italian Libya, between 1912 and 1943.
Revenue stamps of Fiji were first issued in 1871 or 1872, when the Fiji islands were an independent kingdom. The first revenue stamps consisted of postage stamps overprinted with the letter D.
Revenue stamps of Seychelles were first issued in 1893, when the islands were a dependency of the British Crown Colony of Mauritius. The first stamps were Mauritius Internal Revenue stamps depicting Queen Victoria overprinted for use in Seychelles, and Bill stamps were also similarly overprinted. Postage stamps depicting Victoria or Edward VII were overprinted for fiscal use at various points between 1894 and 1904, while surcharges on Bill stamps were made in around 1897–98.
Revenue stamps by country | |
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