Revenue stamps of Kenya

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A Kenyan Judicial stamp used at Mombasa in 1929. 10s Judicial revenue stamp of Kenya, Uganda & Tanganyika.jpg
A Kenyan Judicial stamp used at Mombasa in 1929.
Kenya & Uganda stamps fiscally used on a 1933 passport page. 1933 passport page with 5s & 10s stamps of Kenya & Uganda.jpg
Kenya & Uganda stamps fiscally used on a 1933 passport page.

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: [1]

Kenya republic in East Africa

Kenya, officially the Republic of Kenya, is a country in Africa with 47 semiautonomous counties governed by elected governors. At 580,367 square kilometres (224,081 sq mi), Kenya is the world's 48th largest country by total area. With a population of more than 52.2 million people, Kenya is the 27th most populous country. Kenya's capital and largest city is Nairobi while its oldest city and first capital is the coastal city of Mombasa. Kisumu City is the third largest city and a critical inland port at Lake Victoria. Other important urban centres include Nakuru and Eldoret.

East Africa Protectorate

East Africa Protectorate was an area in the African Great Lakes occupying roughly the same terrain as present-day Kenya from the Indian Ocean inland to the border with Uganda in the west. Although part of the dominions of the Sultanate of Zanzibar, it was controlled by Britain in the late 19th century; it grew out of British commercial interests in the area in the 1880s and remained a protectorate until 1920 when it became the colony of Kenya, save for an independent country 16-kilometre-wide (10 mi) coastal strip that became the Kenya protectorate.

Contents

British East Africa

In 1891 and 1892, postage stamps of the Imperial British East Africa Company were handstamped locally INLAND REVENUE for use as general purpose duty stamps. In 1895 and 1896, similar overprints were applied to postage stamps of British East Africa, which were already overprints on stamps of the British East Africa Company or India. Around 1898, stamps portraying Queen Victoria were also issued with this overprint.

This is a survey of the postage stamps and postal history of British East Africa.

Imperial British East Africa Company company

The Imperial British East Africa Company (IBEAC) was the administrator of British East Africa, which was the forerunner of the East Africa Protectorate, later Kenya. The IBEAC was a commercial association founded to develop African trade in the areas controlled by the British colonial power. Created after the Berlin Treaty of 1885, it was led by William Mackinnon and built upon his company's trading activities in the region, with the encouragement of the British government through the granting of an imperial charter—although it remained unclear what this actually meant. It granted immunity of prosecution to British subjects whilst allowing them the right to raise taxes, impose custom duties, administer justice, make treaties and otherwise act as the government of the area.

Queen Victoria British monarch who reigned 1837–1901

Victoria was Queen of the United Kingdom of Great Britain and Ireland from 20 June 1837 until her death. On 1 May 1876, she adopted the additional title of Empress of India.

In 1897, the Queen Victoria issue was also overprinted CONSULAR SERVICE, and between that year and 1901, various stamps were also overprinted or handstamped JUDICIAL FEE for use in law courts. [2]

Proofs exist for British East Africa impressed duty stamps, but these were probably never issued.

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.

East Africa and Uganda

On 1 April 1903, the postal service of British East Africa joined with that of Uganda, forming a joint postal service with stamps inscribed East Africa and Uganda Protectorates. Between 1903 and 1904, some of these stamps which portrayed the new monarch King Edward VII were handstamped JUDICIAL FEE in violet, either reading up or horizontally. About a year later in 1905, these were replaced by stamps with an overprint in seriffed capitals, and these exist with two different watermarks. Although the inscription on these stamps implied that they were valid in Uganda, the judicial overprints were only valid in the East Africa Protectorate, as Uganda had separate revenue stamps.

Uganda Protectorate former British protectorate

The British Protectorate of Uganda was a protectorate of the British Empire from 1894 to 1962. In 1893 the Imperial British East Africa Company transferred its administration rights of territory consisting mainly of Buganda Kingdom to the British Government.

East Africa and Uganda Protectorates was the name used by the combined postal service of the British protectorates, British East Africa and Uganda, between 1 April 1903 and 22 July 1920.

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.

In the 1940s and 1950s, proofs were also prepared for cigarette excise stamps inscribed Kenya, Uganda & Tanganyika Excise Duty. However no issued strips are known and they are only known to exist at the Crown Agents archives in the British Library and from the printers' archives. [3]

Excise stamp

An excise stamp is a type of revenue stamp affixed to some exciseable goods to indicate that the required excise tax has been paid by the manufacturer. They are securities printed by the finance ministry of the relevant country.

British Library National library of the United Kingdom

The British Library is the national library of the United Kingdom and the largest national library in the world by number of items catalogued. It is estimated to contain 150–200 million+ items from many countries. As a legal deposit library, the British Library receives copies of all books produced in the United Kingdom and Ireland, including a significant proportion of overseas titles distributed in the UK. The Library is a non-departmental public body sponsored by the Department for Culture, Media and Sport.

Kenya

Kenya's first revenues were King George V postage stamps of Kenya & Uganda overprinted KENYA JUDICIAL between 1928 and 1930. There were two types, the first printed locally by an unknown printer, and the second printed in London by De La Rue. Between 1936 and 1959 Kenya issued five stamps for Kodi (Poll Tax). These are large Nyasaland keytypes with the portraits of either King George V, King George VI or Queen Elizabeth II. All of these are rare and command high prices by collectors.

Around 1954, KUT postage stamps portraying Queen Elizabeth II and local scenes were overprinted KENYA REVENUE. These were replaced by a new design showing an African lion in 1956 which remained in use until the late 1970s. All other designs since then featured lions, either as heraldic or naturalistic. In 2011 forgeries to defraud the KRA were found. [4]

Between 1963 and the early 1970s stamps were issued to pay the Graduated Personal Tax, and from 1966 to 2001 stamps were issued annually to pay the Hospital Tax, later known as the National Hospital Insurance Fund. Between 1972 and the 1990s, Kenya issued stamps to pay for airport passenger service fees. These are denominated either in Kenyan shillings for local or in US dollars for international flights, and around 1995, stamps showing Mount Kenya were issued to pay the Services Charge, known locally as Huduma. [5]

Kenya also issues excise stamps for use on wine or spirits, but these are currently being phased out due to the discovery of forgeries to defraud the KRA. [6]

Kenya had impressed duty stamps from 1927 to 1973 and meter stamps from 1973 to 1999.

See also

Related Research Articles

Kenya, Uganda, Tanganyika (KUT) is the name on British postage stamps made for use in the British colonies of Kenya, Uganda, and Tanganyika. The stamps were circulated between 1935 and 1963 by the joint postal service of the three colonies, the East African Posts and Telecommunications Administration, reconstituted as part of the East African High Commission from 1948 to 1961, the East African Common Services Organization from 1961 to 1967, and the East African Community from 1967 to 1977. Even after independence, the new separate nations continued to use the KUT stamps, and they remained valid for postage until 1977.

Postage stamps and postal history of British Central Africa

The British Central Africa Protectorate existed in the area of present-day Malawi between 1891 and 1907.

Postage stamps and postal history of Kenya

This is a survey of the postage stamps and postal history of Kenya.

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 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.

Revenue stamps of Mauritius

Mauritius issued revenue stamps from 1 March 1869 to 1904. There were various types of fiscal stamps for different uses.

Revenue stamps of Zanzibar

Zanzibar issued revenue stamps from when it was a British protectorate in 1892, to after when it became part of Tanzania in 1993.

Revenue stamps of Bechuanaland

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.

Revenue stamps of Transvaal

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.

Revenue stamps of the Cape of Good Hope

Cape of Good Hope issued revenue stamps from 1864 to 1961. There were a number of different stamps for several taxes.

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 Rhodesia

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 Hong Kong

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.

Revenue stamps of Malaysia

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 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.

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.

References

  1. ↑ Barefoot, John. British Commonwealth Revenues. 9th edition. York: J. Barefoot, 2012, pp. 238-245. ISBN   0906845726
  2. ↑ British East Africa. Revenue Reverend, 2013. Retrieved 1 February 2014.
  3. ↑ East Africa and Uganda - Kenya and Uganda - KUT. Revenue Reverend, 2013. Retrieved 1 February 2014.
  4. ↑ Fake Revenue Stamps In Circulation . Republic of Kenya Ministry of Lands, 11 March 2011. Retrieved 1 February 2014.
  5. ↑ Kenya. Revenue Reverend, 2013. Retrieved 1 February 2014.
  6. ↑ KRA phases out excise stamps in war on fakes. Business Daily, 22 April 2013. Retrieved 1 February 2014.
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