Sarawak issued revenue stamps from 1875 to 1942 when it was an independent kingdom as well as when it was under Japanese occupation.
The Brooke government first issued postage rules on 1 March 1869, after the death of James Brooke. The first stamp in Sarawak bears the portrait of James Brooke with a facial value of three cents. The stamps were not only for local postage inland, but also had franking rights for postage to Singapore, where another stamp from the straits settlement will be added to carry the postage to their destinations. The stamp was also designated for tax collection. [1]
Another stamp was issued in 1875. A 3c black inscribed Sarawak Receipt Stamp portraying Sir Charles Brooke was issued, and ten years later in 1885 this was reprinted in red. The first issue in black is scarcer than the red stamp, but neither of them is particularly rare.
Around 1887, various postage stamps were overprinted with a large R to specify fiscal use only. Some were also additionally overprinted REVENUE ONLY. apart from the initial overprint to confirm this. All overprinted issues were withdrawn on 30 June 1900, the day before a new vertical design was issued, again portraying Sir Charles Brooke. These remained in use until the Rajah's death, and in 1918 this set was reissued with the portrait of the new monarch, his son Sir Charles Vyner Brooke. Some of these were also overprinted with provisional surcharges in 1934. The 1900 and 1918 sets also exist overprinted CUSTOMS diagonally. [2]
Japanese forces overran Sarawak in February 1942. Initially, revenues from the 1918 issues were handstamped in Japanese, but these were quickly replaced with postage stamps overprinted in various Japanese characters. These were used until Sarawak was liberated by Australian forces in 1945. After the war, postage stamps were used for fiscal purposes. Sarawak joined the Federation of Malaya and North Borneo to form Malaysia in 1963. Since then Malaysian revenue stamps have been used in Sarawak.
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 history of postage stamps and postal history of Malaysia, a state in Southeast Asia that occupies the south of the Malay peninsula and Sarawak and Sabah in the north Borneo, includes the development of postal services in these periods:
This is a survey of the postage stamps and postal history of Brunei.
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.
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.
South Africa issued revenue stamps from 1910 to 2009. Apart from national issues various provinces of the country issued revenues from around 1855 to c. 1970.
Mauritius issued revenue stamps from 1 March 1869 to 1904. There were various types of fiscal stamps for different uses.
Zanzibar issued revenue stamps from when it was a British protectorate in 1892, to after when it became part of Tanzania in 1993.
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.
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:
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.
Over the years various Malay States issued their own revenue stamps. Now most states use Malaysian revenue stamps, except for Singapore which is independent and no longer uses revenue stamps.
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.
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 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.
British Somaliland, a British protectorate in present-day Somaliland, issued adhesive revenue or fiscal stamps between 1900 and 1904. All Somaliland fiscals were revenue stamps of India overprinted BRITISH SOMALILAND.