The island of Cyprus first issued revenue stamps in 1878 and continues to do so to this day. [1] The Turkish Republic of Northern Cyprus also issues its own revenue stamps.
The island of Cyprus first issued revenue stamps in 1878 and continues to do so to this day. [1] The Turkish Republic of Northern Cyprus also issues its own revenue stamps.
The first Cypriot revenue stamps were issued in 1878. The first issue consisted of Queen Victoria keytypes overprinted CYPRUS at foot. Some of the shilling values of this issue were reprinted with a different watermark in 1881, and a new design denominated in piastres was issued in 1883. Three years later, some values from the first issue were overprinted with new values in piastres, and these provisionals are quite rare. The last Queen Victoria issue was in 1898, when British unappropriated keytypes were overprinted CYPRUS and the value.
In 1903, a new set was issued, with values in piastres and shillings. The piastre values were similar to the Queen Victoria 1883 issue but with the portrait of King Edward VII. The shilling values were once again British keytypes overprinted for use in Cyprus. The piastre values were reprinted a year later with a different watermark. Between 1912 and 1918, a new set portrating King George V was issued, and in 1921 some values were reprinted using a different watermark. From 1924 onwards, postage stamps were used for fiscal purposes, and therefore there were no revenues portraying King George VI and Queen Elizabeth II.
When Cyprus became independent in 1960, general duty revenues were reintroduced. A set denominated in milliemes was issued, and in 1977 two of these values were surcharged with new values. Between 1983 and 1995 this set was reissued but denominated in the Cypriot pound. Between 1986 and 2001, some of these stamps were issued overprinted with the date of issue. With the adoption of the euro currency in 2008, a new set was issued bearing the coat of arms in hologram, and this consisted of nine values ranging from 7 eurocents to €34.10. [1]
Postal Surcharge stamps were created to fulfil accounting requirements between the GPO at Larnaca and the other post offices on Cyprus. The first issue consisted of contemporary revenues as well as postage stamps with a manuscript JAB. These letters were the initials of the Larnaca postmaster Mr. J. A. Bulmer. In 1883 postage stamps were issued with the initials of the postmaster as well as a handstamp reading POSTAL SURCHARGE, and later with the handstamp only without the initials. Later that year revenues were also issued with this handstamp. From 1883 to 1885 normal revenues were used for postal surcharge purposes, and these can be identified by the Larnaca postmark as well as the initials of George Rigg Hunter (GRH), Basilio John Kipaldes (BJK), Antoine William Caruana (AWC) or Diodato Zirigovich (DZ).
Some values from the 1960 and 1995 revenue issues exist overprinted in Greek, Turkish and English for use as penalty stamps. These were used to pay the tax on documents filed late or insufficiently stamped.
In 1956, a small design with an olive branch was issued for use as social insurance stamps. This was overprinted when Cyprus became a republic in 1960, and later that year the same design but with bilingual inscriptions was issued. This design continued to be used until about 1970. [1]
Cyprus also had impressed duty stamps, which were British colourless embossed imprints on documents, overprinted CYPRUS. in black. [2]
The postal history of the Bahamas begins in the 18th century, with the earliest known letters dating from the 1760s. In 1804 a straight-line "BAHAMAS" handstamp came into use. The Royal Mail Line initiated a regular mail service in 1841, and from 1846 used a "Crown Paid" handstamp along with a dated postmark for New Providence.
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 sent from Malta 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.
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.
Mauritius issued revenue stamps from 1 March 1869 to 1904. There were various types of fiscal stamps for different uses.
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.
Trinidad and Tobago, formerly divided as two separate colonies, issued revenue stamps from 1879 to around 1991.
The British colony of Bermuda issued revenue stamps from 1936 to 1984.
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.
The island of Barbados first issued revenue stamps in 1916. There were various types of fiscal stamps for different taxes.
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.
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:
Nyasaland, now known as Malawi, first issued revenue stamps as British Central Africa in 1891 and continued to do so until the late 1980s.
Rhodesia, now divided between Zambia and Zimbabwe, first issued revenue stamps in 1890, and Zimbabwe continues to do so to this day.
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.
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.
Revenue stamps of Fiji were first issued in 1871, when the Fiji islands were an independent kingdom. The first revenue stamps consisted of postage stamps overprinted with the letter D.