The Australian state of New South Wales issued revenue stamps from 1865 to 1998. There were various types for different taxes. [1]
These were affixed to beer kegs, casks or crates and were normally destroyed in use. Therefore, most examples that exist are mint remainders and none are common. In some cases there might be no surviving copies from an issue. The first issue was triangular, and was followed by a rectangular design in 1889. Stamps in similar designs continued to be used until they were replaced by Australian issues in 1918.
This tax was to compensate farmers who had diseased cattle killed for health reasons. The original issue had eleven values ranging from 1d to £10, and in 1966 a new issue in the same design but in decimal currency was issued, with values from 5c to $20. Reprints were made in the 1980s.
These stamps replaced Registrar of Companies stamps. Only two were issued, the $3 and $6 stamp duty revenues overprinted. Both are scarce and were withdrawn in 1981.
The only set of family endowment stamps were stamp duty numeral types with a very faint overprint in pale green. Twenty one values were issued, ranging from 5d to £100. These are rare since the overprint dissolves in water, so it is very difficult to remove them from their original document.
All stamps for this tax were stamp duty revenues overprinted REGISTRAR GENERAL or REGISTRAR COMPANIES. Only three different stamps were issued and all are scarce. These stamps were replaced by Corporate Affairs Commission stamps in 1966.
The only set of relief tax stamps were stamp duty numeral types with overprinted. Twenty one values were issued, ranging from 1d to £100. A number of varieties are known to exist, and they were replaced by wages tax stamps in 1933.
The first stamp duty revenues were issued in 1865 portraying Queen Victoria. Until 1901, a number of sets were issued, all portraying Queen Victoria but with many different designs. In 1909 a new set portraying King Edward VII was issued, and numeral types were first issued in 1917. In 1929 a new set of numerals was issued, replacing the previous sets. This set continued in use until it was replaced by a new set in decimal currency in 1966. This set continued to be used until 1998. Stamp Duty revenues were sometimes overprinted for other taxes as well.
This tax was to compensate farmers whose pigs died or were destroyed by swine fever. The first set consisted of five values ranging from 1s to 20s from the King Edward VII stamp duty issue overprinted. In 1930 a new design was issued with values from 6d to £5, and this was reissued in 1966 in decimal currency, with values ranging from 10c to $10.
These replaced Unemployment Relief Tax and Social Services Tax stamps. Only one set of tax instalment stamps was issued, in 1941. It was the keytype used in all Australian states, overprinted N.S.W. below the value. Twenty nine values ranging from 1d to £5 were issued, and are most commonly found in mint condition.
These replaced Wages Tax stamps. The first issue consisted of earlier Wages Tax stamps overprinted, and designs similar to them but with the new inscription were issued between 1940 and 1941. These were replaced by Tax Instalment stamps later that year.
Wages Tax stamps were cut in half upon use, so they are quite rare as whole stamps. The first set was issued in 1933, and all later issues were the first issue with security overprints indicating the year of use. They were replaced by Unemployment Relief Tax and Social Services Tax in 1939.
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.
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.
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.
The Australian state of Victoria issued revenue stamps from 1870 to around 2000. 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.
The Australian state of South Australia issued revenue stamps from 1894 to 2003. There were various types for different taxes.
The Australian state of Queensland issued revenue stamps from 1866 to 1988. There were various types for different taxes.
The Australian territory of Northern Territory, known as North Australia between 1929 and 1935, issued revenue stamps from 1917 to 2006.
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.
Trinidad and Tobago, formerly divided as two separate colonies, issued revenue stamps from 1879 to around 1991.
The island of Barbados first issued revenue stamps in 1916. There were various types of fiscal stamps for different taxes.
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.
Cape of Good Hope issued revenue stamps from 1864 to 1961. 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.
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.
Revenue stamps of Fiji were first issued in 1871 or 1872, when the Fiji islands were an independent kingdom. The first revenue stamps consisted of postage stamps overprinted with the letter D.
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.
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