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The postage and revenue stamps of the United Kingdom issued in 1887 are known as the "Jubilee" issue because they were issued during the year of the Golden Jubilee of the accession of Queen Victoria to the throne in 1837. They continued in use throughout the remainder of Victoria's reign, and many of the designs were reused in the stamps of Edward VII. The Jubilee issue includes the first British stamps to be printed in two colours.
The postal history of Malta began in the early modern period, when pre-adhesive mail was delivered to foreign destinations by privately owned ships for a fee. The earliest known letter from Malta, sent during the rule of the Order of St John, is dated 1532. The first formal postal service on the islands was established by the Order in 1708, with the post office being located at the Casa del Commun Tesoro in Valletta. The first postal markings on mail appeared later on in the 18th century.
The Wildings were a series of definitive postage and revenue stamps featuring the Dorothy Wilding photographic portrait of Queen Elizabeth II that were in use between 1952 and 1971. The Wildings were the first and only British stamps to feature graphite lines on the back, and the first to feature phosphor bands on the face – both aids to automation. The stamps were also the first British pictorial high value stamps and the first to include regional emblems.
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.
The Halfpenny Yellow is the first postage stamp issued by the Crown Colony of Malta. Depicting Queen Victoria, it was only valid for local postage and it was originally issued on 1 December 1860. It was the only stamp issued by Malta for two and a half decades, and during this period various reprints were made with differences in colour shade, perforation and watermark. When control of Malta's postal service was transferred to the island's colonial government on 1 January 1885, the stamp was withdrawn and it was replaced by a set of definitive stamps.
Revenue stamps of British Guiana refer to the various revenue or fiscal stamps, whether adhesive or directly embossed, which were issued by British Guiana prior to the colony's independence as Guyana in 1966. Between the 1860s and 1890s, the colony issued Inland Revenue and Summary Jurisdiction stamps, while revenue stamps and dual-purpose postage and revenue stamps were issued during the late 19th and 20th centuries. In around the 1890s or 1900s, British Guiana possibly issued stamps for taxes on medicine and matches, but it is unclear if these were actually issued. Guyana continued to issue its own revenue stamps after independence.
The St Paul's Shipwreck 10/- black is a postage and revenue stamp issued by the Crown Colony of Malta on 6 March 1919, and it is generally considered to be the country's rarest and most expensive stamp. It is rare because a very limited quantity of 1530 stamps was printed and it was inadvertently issued prematurely by the Post Office.
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.
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.
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 of Hawaii were first issued in late 1876 by the Kingdom of Hawaii to pay taxes according to the Stamp Duty Act of 1876, although embossed revenue stamps had been introduced decades earlier in around 1845. The stamps issued in 1876–79 were used for over three decades, remaining in use during the Provisional Government, the Republic and after Hawaii became a U.S. Territory. Some changes were made along the years: from rouletted to perforated, and some new values, colours, designs and overprints were added. Some postage stamps were briefly valid for fiscal use in 1886–88 to pay for a tax on opium imports, and a stamp in a new design was issued for customs duties in 1897. A liquor stamp was issued in 1905.
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.
Revenue stamps of the Leeward Islands were issued by the British Leeward Islands between 1882 and the 1930s. They were used on Antigua, the British Virgin Islands, Dominica, Montserrat and Saint Kitts and Nevis, all of which also issued their own revenue stamps before, during or after they used common issues for the Leeward Islands.
The Melita issue is a series of dual-purpose postage and revenue stamps issued by the Crown Colony of Malta between 1922 and 1926, depicting the national personification Melita. They were commemorative stamps since they celebrated the islands' new status as a self-governing colony following a new constitution in 1921, but also a definitive issue intended for regular use over an extended period of time.
A postage and revenue stamp, sometimes also called a dual-purpose stamp or a compound stamp, is a stamp which is equally valid for use for postage or revenue purposes. They often but not always bore an inscription such as "Postage and Revenue". Dual-purpose stamps were common in the United Kingdom and the British Empire during the 19th and 20th centuries, and they are still used in some countries as of the early 21st century.
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.
Revenue stamps of Dominica were first issued in 1877, when the island was under British rule. Dominica issued very few revenue stamps, but dual-purpose postage and revenue stamps were widely used for fiscal purposes.
References
- 1 2 3 4 5 McClellan, Andrew (2015–2018). "Montserrat". Revenue Reverend. Archived from the original on 4 May 2018.
- ↑ Morgan, Glenn H. (June 2017). "Harrison and Sons 1866 Revenue Stamps of Montserrat". Gibbons Stamp Monthly. Ringwood: Stanley Gibbons Limited. 48 (1): 86–89. ISSN 0954-8084.
- 1 2 3 Barefoot, John (2012). British Commonwealth Revenues (9 ed.). York: J. Barefoot Ltd. p. 285. ISBN 0906845726.
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