Related Research Articles
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 first revenue stamps of Bahrain were issued in 1924. Before then Indian revenue stamps were used on documents. Revenue stamps have been used for Land Registry documents, drivers permits and the Dhow Registry.
India has been a heavy user of revenue stamps, both before and after independence. The first revenues were issued in the mid-nineteenth century and they are still being issued to this day. Apart from issues for the whole of India, many princely states, provinces and other states also had or still have their own revenue stamp issues.
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.
The United Arab Emirates, formerly known as Trucial States, first issued revenue stamps in 1948 and continues to do so to this day. In addition, the emirates of Abu Dhabi and Dubai also had their own separate revenue issues.
The Falkland Islands issued very few revenue stamps, and did so between 1952 and 1996. The only special revenue stamps were for Old Age Pensions and Social Security. For other fiscal purposes, dual-purpose & revenue stamps were used.
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.
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.
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.
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.
Singapore issued revenue stamps from 1948 to 1999. 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.
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.
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 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.
References
- 1 2 3 Barefoot, John (June 2018). "Mali" (PDF). J. Barefoot Ltd. Archived from the original (PDF) on 1 July 2018.
- ↑ Diarrah, Salif (21 April 2017). "Mali : Pénurie de timbre à l'ambassade du Mali en Algérie depuis plus de deux (2) mois". maliactu.net (in French). Archived from the original on 6 December 2017.
Revenue stamps by country | |
|---|---|
| Africa | |
| Americas | |
| Asia | |
| Europe | |
| Oceania | |
 | This Mali-related article is a stub. You can help Wikipedia by expanding it. |
 | This philatelic article is a stub. You can help Wikipedia by expanding it. |