Revenue stamps of Guernsey

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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. [1]

Revenue stamp A revenue stamp, tax stamp, duty stamp or fiscal stamp is a (usually) adhesive label used to collect taxes or fees.

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.

Impressed duty stamp

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.

States of Guernsey parliament of the British Crown dependency of Guernsey

The States of Guernsey is the parliament of the British Crown dependency of Guernsey. Some laws and ordinances approved by the States of Guernsey also apply to Alderney and Sark as "Bailiwick-wide legislation" with the consent of the governments of those islands. All enactments of the States of Guernsey apply to Herm as well as Guernsey, since Herm is wholly owned by the States of Guernsey.

Alderney, a part of Guernsey, also issued revenue stamps from 1923 to 1962. [2]

Alderney Channel Island, part of the Bailiwick of Guernsey

Alderney is the northernmost of the inhabited Channel Islands. It is part of the Bailiwick of Guernsey, a British Crown dependency. It is 3 miles (5 km) long and 1 12 miles (2.4 km) wide. The area is 3 square miles (8 km2), making it the third-largest island of the Channel Islands, and the second largest in the Bailiwick. It is around 10 miles (15 km) from the west of La Hague on the Cotentin Peninsula, Normandy, in France, 20 miles (30 km) from the north-east of Guernsey and 60 miles (100 km) from the south coast of Great Britain. It is the closest of the Channel Islands to the United Kingdom. It is separated from Cap de la Hague by the dangerous Alderney Race.

See also

Postage stamps and postal history of Guernsey

The first postal service took place using mail sent with captains of packet ships, using agents in the England and in the islands for the end delivery. The cost was normally 3d. The first pillar boxes in Britain were introduced in the Channel Islands as an experiment in 1852, to collect mail for the Royal Mail packet boats. The oldest pillar box in use in the British Isles is in Guernsey.

Revenue stamps of the Isle of Man

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 Jersey refer to the various adhesive revenue or fiscal stamps issued by the States of Jersey for use on the island of Jersey, a British Crown dependency. The island has issued general-duty revenues, along with issues for Justice, Property Guarantee Fund and Social Assurance.

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Revenue stamps of Malta

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

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.

Revenue stamps of Australia

Australia issued revenue stamps from 1907 to 1994. There were various types for different taxes. In addition to Commonwealth issues, the states of New South Wales, Queensland, South Australia, Tasmania, Victoria and Western Australia as well as the territories Australian Capital Territory, North Australia and Northern Territory also had their own stamps.

Revenue stamps of South Africa

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.

The Australian state of Western Australia issued revenue stamps from 1881 to 1973. There were various types for different taxes.

Revenue stamps of Tasmania

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.

Revenue stamps of Ireland

Revenue stamps of Ireland refer to the various revenue or fiscal stamps, whether adhesive, directly embossed or otherwise, which have been used on the island of Ireland since 1774. These include issues by the Kingdom of Ireland, issues by the United Kingdom specifically for use in Ireland or briefly Southern Ireland, and issues of an independent southern Ireland since 1922. Revenue stamps of Northern Ireland were also issued from 1921 to the 1980s, but they are not covered in this article.

Revenue stamps of Pakistan

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.

Bangladesh first issued revenue stamps in 1972, the year after independence, and continues to do so to this day. Previously Bangladesh used revenues of India from the 19th century to 1947, and those of Pakistan from 1947 to 1971. From 1921 to 1947 various Indian revenues were overprinted BENGAL for use in modern Bangladesh and West Bengal.

Revenue stamps of Barbados

The island of Barbados first issued revenue stamps in 1916. There were various types of fiscal stamps for different taxes.

Revenue stamps of Libya

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.

Revenue stamps of Nyasaland and Malawi

Nyasaland, now known as Malawi, first issued revenue stamps as British Central Africa in 1891 and continued to do so until the late 1980s.

Revenue stamps of Singapore

Singapore issued revenue stamps from 1948 to 1999. There were various types of fiscal stamps for different taxes.

Revenue stamps of Uganda

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 Hawaii

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.

Revenue stamps of Northern Ireland

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.

References

  1. "Guernsey Revenues". I.B RedGuy's Fine Stamps. Retrieved 18 March 2019.
  2. Barefoot, John (2010). United Kingdom Revenues (5 ed.). York: J. Barefoot Ltd. p. 17. ISBN   0906845696.