391 Sentences With "revenue stamps" | Random Sentence Generator

Map of the peninsular Malay States 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.

The national bird of Uganda, the Grey crowned crane, appeared on many of the country's revenue stamps. Uganda issued revenue stamps from around 1896 to the 1990s. There were numerous types of revenue stamps for a variety of taxes and fees.

Location of the Falkland Islands 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.

Revenue stamps were printed in many varieties and denominations and are widely sought after by collectors and historians. Revenue stamps were finally discontinued on December 31, 1967.

The Asmara City Hall, as appeared on the city's last revenue stamps of 1960. The Asmara City hall appeared on Asmara's last revenue stamps, which were issued in 1960.

The complete set of Bahrain's first revenue issue, each value with a punched hole indicating that they are unissued samples. 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.

Map of Cyprus 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.

The coat of arms of Singapore which appear on many of the country's revenue stamps. Singapore issued revenue stamps from 1948 to 1999. There were various types of fiscal stamps for different taxes.

Revenue stamps of the Gold Coast were issued by the British Colony of the Gold Coast (modern Ghana) between 1899 and the early 20th century. Dual-purpose postage and revenue stamps were used for most fiscal transactions, so few revenue stamps were issued. The only revenue-only stamps of the Gold Coast were special printings of postage and revenue stamps in new colours, overprinted JUDICIAL to pay for court fees. The first set, depicting Queen Victoria, was issued in 1899.

The constituent states of Colombia also issued their own revenue stamps.

4/- Dog Licence stamp 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. Upon the partition of Ireland in 1921, separate revenue stamps began to be issued for both Northern Ireland and Southern Ireland. The latter were withdrawn soon afterwards upon the establishment of the Provisional Government, but the former continued to issue revenue stamps until the late 20th century.

A pair of 1916 Barbados revenue stamps. The second stamp shows an error "Pennu" instead of "Penny". The island of Barbados first issued revenue stamps in 1916. There were various types of fiscal stamps for different taxes.

The first revenue stamps in the United States were used briefly during colonial times, among the most notable usage involved the Stamp Act. Long after independence, the first revenue stamps printed by the United States government were issued in the midst of the American Civil War, prompted by the urgent need to raise revenue to pay for the great costs it incurred. After the war ended however, revenue stamps and the taxes they represented still continued. Revenue stamps served to pay tax duties on items that came under two main categories, Proprietary and Documentary.

Use of revenue stamps to pay proprietary taxes ended on July 1, 1883.

A 1937 Indian Court Fee stamp overprinted for use in Aden. The British colony of Aden, which is now part of Yemen, issued revenue stamps from 1937 to around 1945. Prior to having its own issues, Aden had used revenue stamps of India.

Straits Settlements $100 revenue stamp used in Penang in 1940. 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.

Map of Ethiopia Ethiopia issued revenue stamps from when it was an independent empire onwards.

Map of Bermuda The British colony of Bermuda issued revenue stamps from 1936 to 1984.

Many catalogues have been issued by specialist publishers and dealers but revenue stamps still do not feature in some of the most popular catalogues, for instance by Stanley Gibbons and Michel, unless they are revenue and postage stamps. However, both the standard Scott and the Scott Specialised United States catalogue feature US revenue stamps. The leading catalogue for revenue stamps of the United Kingdom, the British Commonwealth and several European countries is the Barefoot Catalogue.

He claimed to have written over 2000 pages of philatelic works and was instrumental in the production of Alan Anyon's Handbook of Colombian Revenue Stamps, published in 2009.Anyon, Alan D. (2009) Handbook of Colombian Revenue Stamps. Bogota: COLOMPHIL Colombian Philatelic Research Society, p. ii.

The first revenue stamps of the Republic were issued on 1 January 1878 for documentary taxes and taxes on foreign bills.Morley, W. (1904) Catalogue of the revenue stamps of South America. Being a supplement to Morley's Philatelic Journal, 1901-04. London: Walter Morley. p.

Stone collected and studied United States revenue stamps, and, at the same time, accumulated a large library consisting mostly of philatelic literature related to revenue stamps. He assisted his fellow philatelist William Reynolds Ricketts in the preparation of Ricketts' famous index of philatelic literature.

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. When these protectorates were merged into the Colony and Protectorate of Nigeria, a series of rare revenue stamps was issued.

One of the revenue stamps of Weihaiwei issued in 1921 No special postage stamps were ever issued for Weihaiwei. Just as in other treaty ports, Hong Kong stamps were used. From 1917, these were overprinted with the word "CHINA". Revenue stamps of Weihaiwei were issued from 1921.

Display given to The Royal Philatelic Society London 27 May 2010. London: The Royal Philatelic Society London, 2010, p. 138. is a British philatelist and expert in the revenue stamps of Colombia. In 2009, with Dieter Bortfeldt, he published the first dedicated catalogue of Colombian revenue stamps.

1930) or ASSIZE YK (c.1930-1956). All of these are very scarce or rare revenue stamps.

A very wide range of revenue stamps have been issued in Argentina, from national and local government.

CAF issued stamp The Federation issued its first postage stamps in 1954, all with a portrait of Queen Elizabeth II. See main article at Postage stamps of the Federation of Rhodesia and Nyasaland. Revenue stamps were also issued, see Revenue stamps of the Federation of Rhodesia and Nyasaland.

Revenue stamps of Dominica were first issued in 1877, when the island was under British rule. Dominica issued very few revenue stamps, but dual-purpose postage and revenue stamps were widely used for fiscal purposes. Between 1877 and 1879, postage stamps which depicted Queen Victoria were issued with a REVENUE overprint which was applied by De La Rue in London. Three denominations were issued: 1d, 6d and 1/-, and in 1888 the 1d value was reissued with a different watermark.

Embossed adhesives were overprinted for use in Barbados, the British Solomon Islands, Jamaica and Trinidad and Tobago. British key types were also overprinted for use as postage and revenue stamps of British Bechuanaland, as revenue stamps of Cyprus and Weihaiwei, and as court fee stamps of the Trucial States. The key types were also used to produce Military Telegraphs and Army Telegraphs stamps of the United Kingdom., citing British postage and revenue stamps were also overprinted for use as revenues in Mandatory Palestine.

A selection of Gibraltar Stamp Duty revenues. The British colony of Gibraltar issued revenue stamps from 1884 to 1976.

This is a list of different types of revenue stamps with a list of countries that used each type.

When Ireland was partitioned into Northern Ireland and Southern Ireland in 1921, separate revenue stamps were issued for both entities. Southern Ireland stamps saw little use since that political entity was quickly superseded by the Provisional Government of Ireland and later the Irish Free State (both of which applied overprints on various British and Irish revenue stamps). However, Northern Ireland continued to use separate revenue stamps until the 1980s. Northern Irish revenues include Civil Service, Dog Licence, Excise and National Insurance stamps, among many others.

Each of the four independent Bantustans issued their own revenue stamps. Most are commonly found mint, but are scarce used.

After independence, the Republic of the Philippines began issuing revenue stamps inscribed "Republic of the Philippines" and of new designs.

From 1904 to 1959, various Inland Revenue stamps with values from 3/- to 10/- were issued with key type designs.

Between 1926 and 1928, the so- called "Wheat series" of revenue stamps was issued, incorporating the name of each province in the design. A series depicting the Chinese flag on a map was issued in 1927. Many overprints exist on these issues as well. In addition, some provinces issued their own designs of revenue stamps.

An 1864 unused Basel police revenue stamp The Swiss canton and city of Basel issued revenue stamps. The Basel canton issued a total of 22 different stamps in 8 sets, for unemployment insurance and police tax. The city of Basel issued revenue stamps from 1860 to 1975. There were various types for different taxes.

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. Register House stamps were issued to prepay deeds registration fees relating to property. They were first issued in 1871, and consisted of embossed adhesives of Great Britain underprinted REGISTER HOUSE SCOTLAND.

With Robson Lowe and Ronald Butler, Ryan was one of the founders of The Revenue Society of Great Britain in 1990 and his involvement with the FIP (Federation Internationale de Philatelie) was instrumental in raising the profile of Revenue stamps within the organisation. Ryan's extensive collection of judicial revenue stamps was the basis for "Judicial Stamps of Great Britain and Pre-1922 Ireland" by Roger Booth and Clive Akerman published in 1997. Ryan's profession as a lawyer helped him obtain revenue stamps used on documents with which to expand his collection.

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.

The Colony of Jamaica might have used impressed duty stamps as early as 1804, citing while Mauritius was using inked impressions for revenue purposes in the 1820s. Early users of adhesive revenue stamps include Jamaica, which issued surface printed revenue stamps in 1855, and the Colony of Natal, which roughly at the same time issued embossed adhesives similar to those used in Britain. postage and revenue stamp in British Bechuanaland, 1888 Some British revenue stamps were also overprinted for use in the colonies. Impressed duty stamps were overprinted for use in the protectorate of Cyprus.

The United States also coated a few of their $1 revenue stamps with varnish around the turn of the 20th century.

In 1904, similar overprints were applied to Court Fee stamps depicting the new monarch Edward VII. British India revenue stamps, also depicting Queen Victoria and originally issued in 1869, were also similarly overprinted. Once again there are two different types of overprints. Somaliland revenues were withdrawn in 1904, following the introduction of dual-purpose postage and revenue stamps.

At this point, revenue stamps of Northern Ireland were also introduced, and these continued to be issued until the late 20th century.

The Republic of Colombia was created in 1886 and revenue stamps marked Republica de Colombia were issued from 1887.Anyon p.17.

The British Solomon Islands also used dual- purpose postage and revenue stamps. No post-independence issues are recorded from the Solomon Islands.

A cigarette tax stamp issued by the Nationalist government of the Republic of China Revenue stamps of China were first prepared for issue by the Qing dynasty in the late 19th century, but the first revenue stamps which were in general use were issued by the Republic of China after the 1911 revolution. A wide variety of revenue stamps have since been issued, including numerous provincial and local issues. China's first revenue stamps, the Red Revenues, were ordered by the Chinese Imperial Customs in 1896. Around 600,000 revenue stamps with a denomination of 3¢ were ordered from Waterlow and Sons in London, but they were not issued due to opposition from corrupt customs officials and political leaders. The stamps were stored by the Shanghai Customs Statistical Department, and in 1897 they were overprinted with various new denominations for use as postage stamps. In 1899, another series of revenue stamps was ordered. It had denominations of 20, 100 and 1000 cash and it was printed by the American Bank Note Company, but once again local opposition prevented the stamps' issue. Another issue consisting of six values (2, 10, 50, 100, 500, and 1000 cash) was authorized by the imperial government in 1907, but provincial governors opposed its issue and the stamps only exist unused.

Akerman, Clive. (2002) The Presentation of Revenue Stamps: Taxes and Duties in South America. Letchworth: The Revenue Society of Great Britain, p. 39.

Practitioners of philately, the study of postage and revenue stamps, also employ loupes to identify counterfeit stamps that would pass naked-eye inspections.

The 1966 £5 revenue stamp, used in 1973 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.

The first insurance stamps of Mauritius were issued on 1 March 1869. They were Queen Victoria postage stamps handstamped INCE in black. From later that year to 1879, all insurance stamps were internal revenue stamps handstamped or overprinted INCE, sometimes the stamps were also surcharged. In 1879 a new set of internal revenue stamps but in new colours was overprinted INSURANCE in black.

A $1 revenue stamp issued in 1918. Sarawak issued revenue stamps from 1875 to 1942 when it was an independent kingdom as well as when it was under Japanese occupation. The country's first revenue stamps were issued in 1875. A 3c black inscribed Sarawak Receipt Stamp portraying Sir Charles Brooke was issued, and ten years later in 1885 this was reprinted in red.

Jamaica issued many embossed revenue stamps, which were either printed in large sheets to be used as adhesive revenue stamps, or as directly embossed impressed duty stamps. Adhesive issues were those of the United Kingdom overprinted JAMAICA in black. These exist in various colours, formats and sizes. Adhesive embossed issues were first issued in 1898 and continued to be used until about 1959.

1897 Spanish Philippines 15 centimos GIRO revenue stamps. The Spanish government of the Philippines as part of the Spanish East Indies issued revenue stamps from 1856 until 1898. Revenues were issued for judicial fees, signature Fees, drafts, passports, surtax on poll receipts, receipts and accounts, transfer of livestock and surtax on consumption. Denominations ranged from 1/2 real to 20 pesos.

Saint Paul on a 1919 stamp of Malta This is a list of people that appear on the postage and revenue stamps of Malta.

This is a list of people on the postage and revenue stamps of South Africa and its precursors. The list is complete through 1959.

Sarawak joined the Federation of Malaya and North Borneo to form Malaysia in 1963. Since then Malaysian revenue stamps have been used in Sarawak.

Hiram Edmund Deats (May 20, 1870 – March 16, 1963), of Flemington, New Jersey, was a philatelist especially acclaimed for his collection of revenue stamps.

A 1963 Basutoland R1 postage & revenue stamp fiscally used. Basutoland, now known as Lesotho, first issued revenue stamps in 1900 and continues to do so.

A 2/- Judicial stamp from 1913. Revenue stamps of Jamaica were first issued in 1855. There were various types of fiscal stamps for different taxes.

The 1906 Olympics stamps were never withdrawn and can be found with postmarks dated until 1910. They were also overprinted for use as revenue stamps.

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

Pahang's first revenue stamps were issued around 1890. The first series consisted of Straits Settlements revenues overprinted PAHANG in two different formats. Dual-purpose postage & revenue stamps were later used for fiscal purposes, and from around 1900 Federated Malay States revenues were used. In 1903 Perak postage stamps were issued overprinted $50 Pahang for use as a fiscal, but FMS revenues also remained in use.

In addition to national issues, some of the constituent countries of the UK (Ireland, Northern Ireland, Scotland and Southern Ireland) issued their own revenue stamps due to peculiarities within the legal system. Some counties and local authorities also issued stamps during the 19th and 20th centuries. The extensive use of revenue stamps in the United Kingdom influenced the use of such stamps in its colonies.

One of the earliest uses of revenue stamps was to pay Court Fees. Stamps were used in the Indian feudal states as early as 1797, almost 50 years before the first postal stamps.Court Fee and Revenue Stamps of the Princely States of India. Although India is only one of several countries that have used tax stamps on legal documents, it was one of the most prolific users.

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. After Fiji became a British crown colony in 1874, postage stamps and dual-purpose postage and revenue stamps began to be used for fiscal purposes. A new design depicting Queen Victoria and inscribed FIJI STAMP DUTY was prepared in 1880, and it was coarsely printed by the Government Printer in Sydney. The issue consists of ten stamps with values ranging from 1d to £1, and it was issued on Fiji sometime in 1883.

2 & p. 8. Revenue stamps had been issued in the provinces from an earlier date and stamped paper had been in use since Spanish colonial times.

The 1s stamp from Tobago's first revenue issue of 1879. Trinidad and Tobago, formerly divided as two separate colonies, issued revenue stamps from 1879 to around 1991.

A one shilling revenue stamp of Queensland. The Australian state of Queensland issued revenue stamps from 1866 to 1988. There were various types for different taxes.Barefoot, John.

Employment stamps featuring the coat of arms were also issued around 1962. From 1956 to 1963, Nyasaland used revenue stamps of the Federation of Rhodesia and Nyasaland.

Revenue stamps of Montserrat were first issued in 1866, ten years before the island issued its first postage stamps. The island only issued two different designs of revenue stamps, but postage stamps were widely used for fiscal purposes and are still used as such today. Montserrat's first revenue stamp was issued sometime around 1866. This was a 1d red stamp featuring a slightly crude design depicting Queen Victoria.

Taipei: Red Revenue stamps, Part I of 2 (紅印花郵票上編) There are several varieties of Red Revenue stamps, with the "Small One Dollar" being the rarest and most valuable. It has been called "China's rarest regularly issued stamp". In a 2013 Hong Kong auction, a single stamp was sold for HK$6.9 million. Another was sold in a 2013 Beijing auction for 7.22 million yuan.

An original 3¢ Red Revenue stamp without the overprint In January 1896, Censor Chen Pi of the Qing government petitioned the Guangxu Emperor to issue revenue stamps. The proof was submitted to Sir Robert Hart, the Inspector General of Customs, for approval. Of the revenue stamps ordered from England, only a portion of the 3¢ stamps was printed and shipped to China. They were stored in the Shanghai Customs Department.

Turner was particularly interested in United States revenue stamps and became an expert on the subject, publishing in 1974 "Essays and Proofs of United States Internal Revenue Stamps: A Compilation with Relative Prices." Turner collected books and other periodicals and catalogs of philatelic literature and purchased large libraries of philatelic books, including the library of revenue collector William Carlos Stone, as well as the immense library of William Reynolds Ricketts.

Malaya was occupied by Japan following a two-month campaign in 1941-1942. During the occupation, general revenue stamps issued for use throughout Malaya, but there were also issues for individual states. The vast majority of revenue stamps issued during the occupation were overprints on pre-war revenue or postage stamps. Between 1942 and 1944, postage stamps of the Straits Settlements and various states were issued with Japanese overprints.

In 1943, the Japanese transferred control of Kedah, Perlis, Kelantan, and Trengganu to Thailand, which administered them as Si Rat Malai. Dual-purpose postage-and-revenue stamps were issued for use throughout these four states in 1944, and some of these have been recorded with fiscal cancels. In addition, the states of Kedah (renamed as Syburi), Kelantan and Trengganu individually issued revenue stamps under Thai occupation between 1944 and 1945.

Other countries have simply allowed revenue stamps to be used for postage or vice versa. A revenue stamp authorized subsequently for postal use is known as a postal fiscal. Bhutan, for instance, authorized the use of revenue stamps for postal purposes from 1955 until the first proper postage stamps of the country were issued in 1962. In the Stanley Gibbons catalog, this type of stamp has an F prefix.

An 1890 2r50c bill stamp of Mauritius. An 1879 52c insurance stamp. An 1879 2r internal revenue stamp. Mauritius issued revenue stamps from 1 March 1869 to 1904.

2s6d Registration of Deeds key type stamp depicting Edward VII, issued 1902 In the 18th century, Ireland was an independent kingdom in personal union with and a de facto client state of the Kingdom of Great Britain, and in 1801 both kingdoms were merged into the United Kingdom of Great Britain and Ireland. During this period, some revenue stamps of the United Kingdom – both directly embossed or adhesive – were used in Ireland. However, since the island had many unique branches of the legal system, it required its own revenue stamps for some uses. The first revenue stamps specifically for use in Ireland were impressed duty stamps introduced in 1774 to pay for stamp duty.

Two values with the latter watermark were also issued with overprints which made them valid for postal purposes: the $2.40 was issued with a postage and revenue overprint in 1905, and the $4.80 was overprinted as a Guyana postage stamp in 1983. Plans to issue a set of revenue stamps depicting the monarch George VI were made in 1939, but the order was cancelled because of World War II. The ship design of 1889–1911 remained in use until the 1940s, and the country issued no more revenue-only stamps until after independence (see Revenue stamps of Guyana). Throughout the 19th and 20th centuries, British Guiana also issued dual-purpose postage and revenue stamps.

An 1886 Stellaland revenue stamp. Bechuanaland first issued revenue stamps as Stellaland in 1884. Note: this information is wrong. Bechuanaland was split into British Bechuanaland and the Bechuanaland Protectorate.

A selection of Western Australian stamp duty revenues. The Australian state of Western Australia issued revenue stamps from 1881 to 1973. There were various types for different taxes.Barefoot, John.

Guatemala has issued revenue stamps to collect documentary taxes, taxes on foreign bills and for other purposes. In addition, stamped paper had been in use since Spanish colonial times.

A Southern Rhodesia revenue stamp from 1937. Rhodesia, now divided between Zambia and Zimbabwe, first issued revenue stamps in 1890, and Zimbabwe continues to do so to this day.

An 1871 stamp of Guatemala, engraved by Joubert. Jean Ferdinand Joubert de la Ferté (15 September 1810 - 1884)"Joubert's Long Head as used for the Great Britain Revenue Stamps of 1855" by Malcolm J. Givans in The London Philatelist, Vol. 123, No. 1414, April 2014, pp. 86-98. was a French engraver, photographer and inventor who developed new photographic techniques and engraved notable postage and revenue stamps of the United Kingdom and the Confederate States.

The 1899 revenue stamps of British Honduras British Honduras (now known as Belize) issued revenue stamps in 1899. The only issue consisted of contemporary postage stamps overprinted "REVENUE". Four values exist - 5c, 10c, 25c and 50c on 1s, and there are two different sizes of the overprint - 11mm and 12mm long. Additionally there are a number of varieties in the overpint which are very collectible, such as "BEVENUE", "REVENU " and "REVE UE".

A new design of revenue stamps which depicted the country's coat of arms was issued in around 2000. This was printed by BDT International Security Printing and it has face values ranging from $1 to $1000. A modified version of this design was later issued in self-adhesive format, and it had the same denominations and was also printed by BDT. Apart from revenue-only issues, Guyana also issued dual-purpose postage and revenue stamps.

The high value of many revenue stamps means that they may contain security devices to prevent counterfeiting. The Revenue Society has defined revenue stamps as " ...stamps, whether impressed, adhesive or otherwise, issued by or on behalf of International, National or Local Governments, their Licensees or Agents, and indicate that a tax, duty or fee has been paid or prepaid or that permission has been granted."Home. The Revenue Society, 2011. Retrieved 1 October 2011.

Map of Nyasaland, now known as 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.

While the lower-denomination stamps are common, stamps of up to 500 rupees were sold, primarily for use as revenue stamps. Postal usages of the higher values are scarce and valuable.

Edward Boker Sterling (September 9, 1851 – November 29, 1925), of Trenton, New Jersey, was a philatelist who specialized in the study of United States postage stamps, postal stationery, and revenue stamps.

Under the Inland Revenue Act of 1849 the control of revenue stamps transferred from the Excise Department to the Stamp Department at Somerset House. Proofs and specimens of stamps from 1710 were also deposited. The Stamping Department produced revenue and fee stamps until 1934 when responsibility was transferred to the Stationery Office. Until 1914, stamping of legal documents and production of postage and revenue stamps had been by the Inland Revenue, and by managed external contractors.

A fiscally used postage and revenue stamp of the Bahamas, 1863 Very few revenue stamps of the Bahamas have been issued, as most of the time dual- purpose postage and revenue stamps were used for fiscal purposes. They were used as such from around the 1860s to at least the 1950s. A couple of revenue- only impressed duty stamps embossed in vermilion ink are known used in the 1950s. Similar stamps but with colourless embossing might also exist.

Revenue stamps portraying Queen Victoria, in use from 1880 to 1931. 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.

The British South Africa Company issued revenue stamps for use in all of Rhodesia from 1890 to 1909. The first issue had four values from £1 to £10 and they bore the company's coat of arm. These were technically valid for postage but due to their high values they never actually saw postal use so they are regarded by many as purely revenue stamps. In 1896, some of these were surcharged with values between £50 and £200.

British Central Africa first issued revenue stamps in 1891. These were revenue stamps of the British South Africa Company overprinted B.C.A. Later that year large designs bearing stamps of the British South Africa Company but in a large ornate border inscribed REVENUE B.C.A. were issued. The 2/6 to £10 values were vertical and perforated but the £25 and £50 values were horizontal and exist perforated and imperforate. In 1893 some of these were surcharged with new values.

Denominations of 15-dollars through 50-dollars have tax duties designated in the right side of the circular banner surrounding the portrait. The design used for the 1-cent denomination is unique and is not used for any other denomination.Scotts U.S. Stamp Catalogue, 1982, pp. 453, 457–459 Various tax duties were only served by certain revenue stamps as some duties were only found on lower or higher denomination revenue stamps as the case may be.

Double transfers and inverted centers occur in nearly all the different denomination designs.Scotts U.S. Stamp Catalogue, 1982, p. 460 By 1875 the Internal Revenue awarded the contract to print for revenue stamps to the National Bank Note Company who prepared a second series of proprietary stamps. The new revenue stamps are commonly referred to as the "second proprietary issue," and occur in 1-cent, 2-cent, 3-cent, 4-cent, 5-cent, and 6-cent denominations.

Trengganu initially used dual-purpose postage and revenue stamps for fiscal purposes, and like some other states it had high values solely intended for revenue use. During the Japanese occupation, various dual-purpose postage-and-revenue stamps were overprinted FISCAL restricting them to revenue use. When the Japanese gave Trengganu to Thailand a set of stamps showing a sailing boat was issued in 1944–45. In 1950 a set of three stamps showing a traditional fishing boat were issued.

A 1926 Tuvan revenue stamp. While the status of many Tuvan postage stamps is disputed, a number of revenue stamps were issued for Tuva in 1926, whose status is not in doubt.

An Indian revenue stamp overprinted for use in Zanzibar. Zanzibar issued revenue stamps from when it was a British protectorate in 1892, to after when it became part of Tanzania in 1993.

A pair of 1887 £8 Stamp Duty revenues used in 1890. The Australian state of Victoria issued revenue stamps from 1870 to around 2000. There were various types for different taxes.Barefoot, John.

A 1913 South African revenue stamp 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.

A 1902 Transvaal revenue stamp 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.

A ten shilling Stamp Duty revenue stamp of New South Wales. The Australian state of New South Wales issued revenue stamps from 1865 to 1998. There were various types for different taxes.Barefoot, John.

Until 1942 Malacca was part of the Straits Settlements and used their revenue stamps. Its only revenues were a set of three "Nyasaland" keytype high values issued in 1950 showing King George VI.

In 1885, the Malta Post Office was set up and Halfpenny Yellows and British stamps were no longer valid in Malta. A set of six definitive stamps along with several types of postal stationery were issued. Malta continued to issue stamps and stationery throughout the 19th, 20th and 21st centuries. At some points from the 1880s to the 1980s, postage stamps or dual-purpose postage and revenue stamps were also valid for fiscal use, but at times separate revenue stamps were issued.

Map of the British Solomon Islands Revenue stamps of the British Solomon Islands, now known as the Solomon Islands, were first issued in around 1926 when the islands were a British protectorate. The only revenue stamps issued by the islands were British embossed adhesives overprinted BRITISH SOLOMON ISLANDS in three lines. Five stamps are recorded: two versions of a 1s value issued in 1926 and 1931, and £5, £10 and £50 values issued in 1964. All are rare and command high prices.

Revenue stamps of British Somaliland refer to the adhesive revenue or fiscal stamps which were issued by British Somaliland, a British protectorate in present-day Somaliland, between 1900 and 1904. All Somaliland fiscals were revenue stamps of India overprinted BRITISH SOMALILAND. British India Court Fee stamps bearing the portrait of Queen Victoria (originally issued in 1882) were overprinted for use in Somaliland between 1900 and 1903. There are different types of the overprint, and one surcharged stamp is also known.

In 1888, the 1d rose postage stamp was also issued with a locally produced Revenue overprint. Despite the overprints, the revenue stamps issued between 1877 and 1888 were also valid for postal use, and due to this they are regarded as postal fiscals. The island used various impressed duty stamps in the 20th century. Revenue stamps of the Leeward Islands, which were issued for use throughout the British Leeward Islands between 1882 and the 1930s, were also valid in Dominica.

The government eventually discovered its error, and demanded return of the lot, with most of it being returned. After selling his revenue collection to Deats, Sterling became a stamp dealer, still specializing in revenue stamps. He made several important purchases, such as the archives of Philadelphia, Pennsylvania security printers and engravers Butler and Carpenter which contained both private and government revenue stamps. The archives contained essays, proofs, “special tax stamps” and other collateral material, most of which he subsequently sold to Deats.

Initially, the 1855 stamp was overprinted ', but sets of new stamps were issued later on that year. A number of Inland Revenue stamps were issued over the next two decades, both surface printed designs depicting Queen Victoria, as well as embossed adhesives with an underprint. The Customs and Inland Revenue Act of 1881 necessitated that dual- purpose stamps be issued for both postage and revenue. Therefore, the Penny Lilac was issued in July 1881 with the inscription ', superseding the older inland revenue stamps.

A fiscally used South Australian postage and revenue stamp The Australian state of South Australia issued revenue stamps from 1894 to 2003. There were various types for different taxes.Barefoot, John. British Commonwealth Revenues, 2012.

Bophuthatswana's only revenue stamps were issued around 1988. The set consisted of twelve stamps ranging from 2c to R100 bearing the coat of arms and inscribed in Tswana (LOTSENO), Afrikaans (INKOMSTE) and English (REVENUE).

Meanwhile, foreign-bought cigarette packets bearing revenue stamps can be widely seen across the UK, mainly due to the comparatively high price of British cigarettes, leading people to (often illegally) import them from abroad.

In 1898 the supply of one-penny stamps ran out. Initially the 3-shilling postage stamp was surcharged, but on 11 March the government began to use embossed revenue stamps overprinted with INTERNAL / POSTAGE.

A Cape of Good Hope postage stamp fiscally used on an 1895 receipt Cape of Good Hope issued revenue stamps from 1864 to 1961. There were a number of different stamps for several taxes.

The Revenue Journal of Great Britain, Vol.XXIV, No.1, June 2013, pp. 11-14 was a pioneering French stamp dealer who wrote an all-world catalogue of revenue stamps that has never been surpassed.

A £1 revenue stamp of the Northern Territory. The Australian territory of Northern Territory, known as North Australia between 1929 and 1935, issued revenue stamps from 1917 to 2006.Barefoot, John. British Commonwealth Revenues, 2012.

The first essay for a Seychelles revenue stamp was produced in 1889, and it depicted Queen Victoria and had a key type design. It was accepted and colour trials were produced in 1892, but stamps in this design were never printed or issued. The first revenue stamps of Seychelles were subsequently issued in 1893, when seven Internal Revenue stamps of Mauritius depicting Queen Victoria were overprinted SEYCHELLES over the original country name. Two more values were added to this set in 1894 and 1903.

A liquor stamp was issued in 1905. Revenue stamps of the United States were introduced in Hawaii in 1900, but the islands continued to issue their own stamps for almost another two decades, until Stamp Duty was repealed in 1917 and the revenue stamps were withdrawn. Since then, the only stamps issued include a taxpaid stamp of the Department of Agriculture and Forestry in the 1930s, egg inspection stamps and conveyance tax meter stamps in the 1960s, and cigarette taxpaid labels which have been used since 2001.

Most of these stamps were valid for both postal and fiscal use, but some were not issued for postage and they were only used as revenues. Pictorial postage stamps issued for Japanese Malaya in 1943, as well as unoverprinted postage stamps of Japan issued in 1942–43 are known also used as revenues in Malaya. The states of Johore, Kedah, Kelantan, Pahang, Penang, Perak, Selangor and Trengganu also issued revenue stamps (or dual-purpose postage-and-revenue stamps which were used fiscally) between 1942 and 1945.

An 1879 Griqualand West revenue stamp After Griqualand West was annexed by the British, the first revenue stamps that were issued were Cape revenues overprinted G, in a similar manner to its postage stamps. There are various types of the overprint, and many forgeries have been made, from as early as 1900. Therefore, the only way to verify if they are genuine is if the stamps have clear cancellations of towns in Griqualand, such as Kimberley. The second series of revenue stamps was issued in 1879.

Between 1897 and 1902 postage stamps of Selangor were also overprinted J or JUDICIAL for use in courts. In the meantime, dual-purpose postage & revenue stamps were then used for non-judicial fiscal purposes, and from around 1900 Federated Malay States revenues were used. Between 1936 and 1939 high values of $25 and $100 showing elephants were issued. Between 1942 and 1945, while under Japanese occupation, Selangor issued a wide variety of revenue stamps by overprinting various issues with the Japanese word for "Tax", 税.

Until 1942 Singapore was part of the Straits Settlements and used their revenue stamps. Its first revenues were a set of three "Nyasaland" keytype high values issued between 1948 and 1953 showing King George VI. These were reissued with the portrait of Queen Elizabeth II between 1954 and 1964. Singapore also issued various entertainments duty stamps to pay the tax on cinema tickets between 1955 and 1965. Singapore left Malaysia in 1965 and continued to issue its own revenue stamps independently until they were withdrawn in 1999.

The strip of three on the left was postally used at Sliema, and the single on the right was fiscally used at an Anglo-Egyptian Bank branch There are a great many kinds of revenue stamps in the world, and it is likely that many remain unrecorded. Both national and local entities have issued them. Governments have sometimes combined the functions of postage and revenue stamps. In the former British Empire, such stamps were often inscribed "Postage and Revenue" to reflect their dual function.

The George V Series (1911 to 1933) added two more values, two annas and four annas to the Postage & Revenue stamps. These dual-purpose issues were an exception and generally the two types were issued separately.

A used £1 1903 Orange River Colony revenue stamp. A variety of revenue stamps were issued both for the Orange Free State and the Orange River Colony. The Orange Free State revenues were also postally used.

William Carlos Stone (October 9, 1859 – February 23, 1939), called "Uncle Billy" by his friends, of Springfield, Massachusetts, was a philatelist who specialized in the collection of philatelic literature related to revenue stamps and postal stationery.

The first stamp of Colombia was a black 20 centavos revenue stamp issued on 1 September 1858.Anyon, Alan D. Handbook of Colombian Revenue Stamps. Bogota, Colombia: COLOMPHIL, Colombian Philatelic Research Society, 2009, p.11. Alfred Forbin.

In 1991, the printers Bradbury Wilkinson sold part of their archive including revenue stamps produced for the government of Libya from 1955 to 1969. The whole of that part of the archive was purchased personally by John Davies who was at time employed as a curator in the Philatelic Department at the British Library. The archive was in poor condition and required extensive conservation work. The material purchased by Davies was composed solely of file copies of the final issued revenue stamps produced by Bradbury Wilkinson for the Kingdom period.

Revenue stamps of Oman were first issued in the 1930s and continue to do so to the present day. The first revenue stamps of 1930 consists of at least five stamps which depict palm trees and is inscribed State of Muscat and Oman in Arabic. Most examples of this issue are found in a private document archive, and very few are known in the hands of collectors. The second issue depicts Al Jalali Fort in Muscat, and it is inscribed Sultanate of Muscat and Oman in Arabic, and dated 1365 AH (1945–46 AD).

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. New stamps depicting Edward VII and George V were issued in 1906 and 1915 respectively.

In 1898, revenue stamps were again issued, to provide funding for the Spanish–American War. Tax was levied on a wide range of goods and services including alcohol, tobacco, tea, and other amusements and also on various legal and business transactions such as stock certificates, bills of lading, manifests, and marine insurance. To pay these tax duties revenue tax stamps were purchased and affixed to the taxable item or respective certificate. Revenue stamps were issued at irregular intervals for alcohol products, tobacco products, matches, proprietary medicines, and perfumes.

Hawaii became a U.S. Territory in 1898 and the Territorial Government was established in 1900. Taxes by the U.S. Internal Revenue Service became applicable to the islands, and revenue stamps of the United States were introduced. However, the Territorial Government could still impose taxes on some documents, and Hawaii revenue stamps remained in use. The first stamp issued by the Territory of Hawaii in 1900 was another 20c overprint on the old 25c from 1876. Unlike the 1898 issue, this was in black and only bore the new value.

Sterling is famous for his collection and study of United States revenue stamps, which are essentially tax stamps on certain goods and commodities issued by the federal government. Sterling amassed one of the finest such collections and sold it to Hiram Edmund Deats in 1888 for what was then the huge sum of seven thousand dollars. In 1890, he and Deats joined together and purchased seven boxcar loads (amounting to 213 tons) of “excessed” paperwork from the U.S. Treasury. They discovered that the lot contained a “gold mine” of revenue stamps, including unused ones.

The Society was founded as the Philatelic Plate Number Association in 1926. The name was changed in 1930 to the Bureau Issues Association, recognizing the Association’s enlarged scope of interest as the entire philatelic output of the Bureau of Engraving and Printing. At that time the Bureau of Engraving and Printing produced all United States postage and revenue stamps. Instead of plate numbers only, the Bureau’s output of postage and revenue stamps, coils, booklets, possessions, paper, gum, marginal markings, as well as methods of manufacture became subjects of study and collection.

Kelantan issued very few revenue stamps. A single $25 value showing Sultan Ismail was issued in 1937. When Kelantan was occupied by Japan, various stamps postage were overprinted FISCAL to be used exclusively for revenue purposes in 1942–43. This overprint was applied to a wide range of issues, including stamps of the Japanese occupation of Kelantan (themselves overprinted on pre-war Kelantan postage-and-revenue stamps) and on general issues for Japanese Malaya (themselves overprinted on pre-war issues of the Straits Settlements and various other states).

From 1880 to 1892 various judicial or revenue stamps of the Straits Settlements were overprinted PERAK in a wide range of styles and fonts. From 1896 to 1899 postage stamps showing tigers or elephants were overprinted Judicial or JUDICIAL while dual-purpose postage & revenue stamps were used for other fiscal purposes. In 1900 a postage stamp was issued overprinted Three Cents Revenue only for fiscal use, and later that year Federated Malay States revenues began to be used. Between 1936 and 1939 high values of $25 and $100 showing elephants were issued.

The oldest known adhesive stamps of which examples still exist were issued in the 1780s for duties on hats, gloves and perfume. British revenue stamps therefore predate the first postage stamp, the Penny Black, which was issued in 1840. Surface printed revenues which had designs similar to postage stamps were first issued in 1853, and in 1855 embossed adhesive stamps began to be issued. A wide range of revenue stamps were used throughout the second half of the 19th century and the first half of the 20th century.

In 2009, got re-elected as M.L.A from Dhone assembly constituency. In 2014 he won as MLA from Pattikonda assembly constituency as became the Deputy Chief Minister of Andhra Pradesh and also he is holding Revenue, Stamps & Registration portfolio's.

Later in 1887 Cape of Good Hope revenues were issued overprinted for British Bechuanaland. These were replaced by dual-purpose postage and revenue stamps later in 1887, but these were still mainly intended for fiscal rather than postal use.

The islands of the Leeward Islands all used postage stamps inscribed "LEEWARD ISLANDS" between 1890 and 1 July 1956, often concurrently with stamps inscribed with the colony's name. The islands also issued revenue stamps between 1882 and the 1930s.

These stamps were used to pay the penalty fee for late payments of revenue. All are revenue stamps overprinted either by printing or by manuscript. The first 1913 issue consisted of King George V revenues overprinted either PENALTY. or BOETE.

The location of the Turkish Republic of Northern Cyprus. Turkish Cypriots first issued revenue stamps in 1962 as part of Cyprus; after 1983 of the UDI of Northern Cyprus, the country has continued to issue the stamps to this day.

In 1865, a new 1d value again portraying the Queen was issued. This exists with three different watermarks. In 1887, these revenue stamps became valid for postal use. Hence they are regarded as postal fiscals and are listed in SG catalogues.

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 (including the Provisional Government of Ireland, the Irish Free State and the Republic of Ireland). Revenue stamps of Northern Ireland were also issued from 1921 to the 1980s, but they are not covered in this article.

Map of Pakistan showing the provinces 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. Until 1947 Pakistan was part of India, and used Indian revenue stamps. A number of princely states which issued their own revenues also became part of Pakistan following independence, and therefore may also be considered as Pakistani forerunner issues.

A set of stamps depicting the Liuhe Pagoda was issued between 1934 and 1944. In 1940, during the Second Sino-Japanese War, the Japanese government issued revenue stamps depicting the Temple of Heaven in Beijing for use in occupied areas. Meanwhile, between 1938 and 1944 the Nationalist government issued stamps depicting H. H. Kung, Chiang Kai-shek, Lin Sen and Sun Yat-sen for use in its territory. Various other designs of revenue stamps were used throughout the 1940s, including a flag over globe design, stamps depicting the Zhengyangmen and Fu Hsing gates, and stamps showing farming equipment.

"David Springbett abandons ExCel project" in The Philatelic Exporter, May 2007. In 2001 Springbett edited and compiled a biographical guide to the more than seventy philatelists who have been awarded a Grand Prix award at a philatelic exhibition held between 1950 and 2000. His philatelic interests lie in revenue stamps and the large key plate stamps of Nyasaland. He won a Grand Prix medal for his exhibit of Straits Settlements at Bangkok in 1993 and was a candidate for a Grand Prix with his Nyasaland revenue stamps in Australia in 1999 and Nyasaland key types at Istanbul 1999.

Brunei never issued revenue-only stamps, since dual-purpose postage and revenue stamps were valid for fiscal use. High value stamps such as the $25 from the Brunei river series were intended for fiscal purposes but were technically also valid for postage.

The need for separate issues for Northern Ireland came about since taxes raised there were meant to remain in the country. Most Northern Irish revenue stamps were British key types with appropriate inscriptions, but there were a number of different issues as well.

Clive Akerman was educated at the University of Bristol, graduating with a BSc in 1961, and lived in Gloucestershire, Great Britain.Akerman, Clive. The Presentation of Revenue Stamps: Taxes and Duties in South America, The Revenue Society of Great Britain, 2002, p.53.

This had seven values ranging from 1 penny to 1 Pound. These issues were then replaced by dual purpose postage and revenue stamps. In fact the £5 issue of 1925 was, while also valid for postal use, mainly intended for fiscal purposes only.

Post Aruba is responsible for the Aruba stamp issuing programme and Aruba has had its own stamps since obtaining internal autonomy in 1986. Commemorative and definitive stamps are issued as well as a range of revenue stamps for use on official documents.

Panama issued a number of telegraph stamps between 1917 and 1935, most of which were postage or revenue stamps overprinted for telegraphic use. Colombia also issued telegraph stamps for use in Panama before independence but they are not known in used form.

A new key type was introduced in around 1990 but it was only used for a few stamps as by then, the amount of revenue stamps that were in use had decreased considerably. Examples of appropriations on the key types include ', ', ' and '.

The Ryan Collection is a collection of municipal revenue stamps of Budapest from 1898 to 1947 formed by Gary Ryan. It forms part of the British Library Philatelic Collections and was donated to the Library in 2001.The Ryan Collection. British Library, 23 February 2012.

Between 1885 and 1894 there were a number of provisional surcharges. Some internal revenue stamps, sometimes in special colours, were overprinted for use as Insurance stamps between 1869 and 1879. Between c.1892 and 1895 some were also overprinted for use in the Seychelles.

From 1920 to 1922, small stocks of old postage stamps were overprinted after which a number of large revenue stamps with intricate designs and without Western lettering were handstamped for validation as postage.Passer 1938, pp. 142-168; Scott catalogue, Turkey in Asia, nos. 1-103.

The 1c value from the first postage stamp of Guatemala, issued 1871. An 1898 telegraph stamp of Guatemala, produced by overprinting an earlier postage stamp. Guatemala has been independent from Spain since 1847. The first adhesive stamps of Guatemala were revenue stamps issued in 1868.

Although he collected, and was an expert on, all phases of United States stamp collecting, Perry’s interest led him to concentrating on revenue stamps, carrier and city post stamps. During his lifetime, Perry built up a number of specialized collections, which he then sold.

Proprietary stamps paid tax duties on goods like alcohol and tobacco, and were also used for various services, while Documentary stamps paid duties on legal documents, mortgage deeds, stocks and a fair number of other legal dealings. Proprietary and Documentary stamps often bore these respective designations, while in several of the issues they shared the same designs, sometimes with minor variations. Beginning in 1862 the first revenue stamps were issued, and would continue to be used for another hundred years and more. For the first twelve years George Washington was the only subject featured on U.S. revenue stamps, when in 1875 an allegorical figure of Liberty finally appeared.

Many British stamps with denominations up to 2s6d were valid for both postal and fiscal use until 1968, and most definitive and some commemorative stamps issued during this period were duly inscribed. A Ceylon postage stamp overprinted as a dual-purpose stamp in 1890 The use of dual-purpose stamps in the various colonies of the British Empire began in the 19th century. Some postage or revenue stamps did not have an inscription indicating their intended use, and they were unofficially used for both purposes. In the 1880s, some colonies officially permitted dual-purpose stamps, while some existing revenue stamps became valid for postal use (as postal fiscals).

The three Crown dependencies – Guernsey, Jersey and the Isle of Man – are not officially part of the United Kingdom but are self-governing possessions of the Crown. As such, they issued revenue stamps separately from the United Kingdom. The Isle of Man used British key types from 1889 to 1966, and overprints on British National Health Insurance, Health and Pensions Insurance, and National Insurance stamps from around 1920 to the 1970s. Post-1966 Isle of Man revenues, as well as stamps issued by the States of Guernsey and the States of Jersey had different designs which were unrelated to revenue stamps used in the United Kingdom.

The Davies Collection is a collection of Libyan revenue stamps from 1955 to 1969, formed from material from the Bradbury Wilkinson Archive, and presented to the British Library Philatelic Collections by John N. Davies in 1992.Philatelic Collections: Country collections. British Library, 2011. Retrieved 25 July 2011.

In 1896 revenue stamps were issued for use in the Tati Concessions Land. Six stamps were issued with the design of an African elephant, and with the face values of 1s, 2s6d, 5s, 10s, £1 and £5. All of these are rare and now command high prices.

The first set of Aden Revenue stamps was India's King George V keytype with the inscription ADEN REVENUE at foot, with values from 2a to 10r. Around 1945, a similar set was issued but with the portrait of King George VI and with values ranging to 50r.

The society awards The Revenue Society Research Medal for research into revenue stamps and a Competition Medal. The Research Medal was first awarded in 2007 and the winner was Peter Mansfield for research into British and Northern Ireland key type revenue stamps.The Revenue Journal, Vol.XVIII, No.3.

The 3¢ red revenue stamps were printed by Waterlow & Sons in London. The red symbolizes good luck and fortune in Chinese tradition. On March 20, 1896, the Qing government approved the plan to establish a national postal service, under the supervision of the Customs Department.Matthew Bennett, Inc.

In 1902, postage stamps depicting Queen Victoria were overprinted CONSULAR in red for fiscal purposes. Otherwise, dual-purpose postage and revenue stamps were used. The £1 high values were mainly intended for fiscal rather than postal use. Proofs of impressed duty stamps for Southern Nigeria dated 1908 are known.

Cyrenaica's first revenues were issued when it was an Italian colony. Italian Weights and Measures (Pesi, Misure e Marchio) revenues were overprinted Cirenaica. In 1946 or 1947, while under British occupation, Eritrean revenue stamps were overprinted CYRENAICA P.T. 25. Two versions exist, one with and one without a watermark.

The higher values without overprint were at first used only as revenue stamps. Some of these "revenues" were cancelled (without permission) in post offices. The first cancel on a stamp without overprint and no sign of a revenue might be "XANIA NOEM 1900" on a 5 drachma stamp.

George Allen was born in 1800 in London. His father died when he was only six and his mother remarried. His stepfather, Thomas Collicott, had a business selling medicines. In 1812 he was convicted of not affixing revenue stamps to the medicine bottles and was transported to Australia.

The first internal revenue stamps of Mauritius were issued on 1 October 1869. The first issue consisted of twelve values ranging from 1d to £1, each stamp portraying Queen Victoria. Stamps in this design continued to be issued until c.1900, with various changes in watermark, currency and colour.

The society was instrumental in collating information about the latest revenue stamps, which was published in their journal The Bulletin. From 1 January 1920 the society became the Fiscal and Local Stamp Section of the International Philatelic Union.The Bulletin, Vol.II, No.1, October 1908, Fiscal Philatelic Society, London.

Toppan, Deats & Holland, 1899, p. 119 Most of these stamps were printed by Butler & Carpenter of Philadelphia who also printed revenue stamps for the government. Since many stamps would be used to seal a container or packet they were often long in configuration and would be destroyed upon opening.

A similar situation existed to a lower extent with Scotland, whose legal system had some differences from the rest of the country. The only revenue stamps issued specifically for Scotland were Law Courts stamps between 1873 and the 1970s, and Register House stamps between 1871 and the 1950s.

Colorless, green or black embossed revenue stamps were first used by the Kingdom of Hawaii in around 1845, and various different types remained in use until the end of the 19th century. The Ministry of Finance of the Kingdom of Hawaii issued its first set of revenue stamps on December 22, 1876, when new taxes on deeds, agreements, bills of landing and other documents were introduced following the Stamp Duty Act of 1876. The first stamps to be issued were 25c and 50c values, with a $1 value being added in about March 1877, and $5, $10 and $50 values about March 1879. The stamps had numeral designs, with the dollar values being written as dala.

Prior to World War II Penang was part of the Straits Settlements and used their revenue stamps. In 1942, during the Japanese occupation, pre-war postage-and-revenue stamps of the Straits Settlements were overprinted with the seal of Akira Okugawa (Chief of the Treasury section of Penang) or DAI NIPPON 2602 PENANG, and these were used for both revenue and postal purposes. High value Straits Settlements revenues overprinted with the Okugawa seal, along with lower value dual-purpose stamps overprinted with a different Okugawa seal, were issued solely for fiscal use in Penang in 1942–43. After the war, Penang issued a set of three "Nyasaland" keytype stamps showing King George VI in 1949.

Western Australia Revenue stamps on smuggled tobacco seized by the British tax authorities. 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. Revenue stamps often look very similar to postage stamps, and in some countries and time periods it has been possible to use postage stamps for revenue purposes, and vice versa.

Revenues of Batum The city of Batum (now Batumi) in modern-day Georgia issued revenue stamps in 1918 while under British occupation. A set of 7 from 20k to 30R was originally issued, and this was later overprinted BRITISH OCCUPATION. The 20k was later also surcharged 20 руб., for 20 rubles.

A stamp duty revenue stamp of Tasmania used in 1892. 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 first revenue stamp of Colombia. A large block of the triangular Habilitacion 1p stamps of 1893–94. A 1916 revenue stamp of Colombia for sales tax (Impuesto de Consumo). The first revenue stamp of Colombia was issued on 1 September 1858,Anyon, Alan D. Handbook of Colombian Revenue Stamps.

An exempt stamp denoted NOT LIABLE TO DUTY was issued some time later, and this was perforated instead of rouletted. Little is known about this stamp, and its printer is unknown. It is recorded used from 1910 to 1917. A final set of revenue stamps was issued between 1909 and 1913.

The first items of postal stationery to be issued by Argentina were envelopes in 1876 followed by newspaper wrappers and postcards in 1878. Lettercards were issued in 1888 and aerogrammes were first issued in 1963.Higgins & Gage World Postal Stationery Catalog 1898 revenue stamps of Santa Fe province in Argentina.

37-41 # Difference between the first and re-engraved prints of Dowager Jubilee Issue, p42 - 43 # 3 cents Red Revenue stamps surcharged for postal use, p. 44-56 # Japan Lithographed "Imperial Chinese Post" the first imperial issue, p. 57-59 # "Chinese Imperial Post" the second imperial issue 1898 watermarked, p.

"An Album for Revenue Stamps" in The London Philatelist, November 1898, pp.299-300. Later, he was responsible for Morley's Philatelic Journal, A Monthly Paper For Collectors of Postage, Revenue, Telegraph and Railway stamps between 1900 and 1908 which was edited by A. Preston (Volume 1) and then Lionel Fulcher.

In most countries, the cost of sending a telegram was paid using normal postage stamps. These can often be identified by their distinctive telegraphic cancels or punched holes. In some countries and at some times, special telegraph stamps were produced or postage or revenue stamps overprinted to pay the fee (e.g. Nicaragua, Ecuador).

The Eastern Region of Nigeria briefly issued its own stamps in the 1950s. Some Nigerian postage stamps were overprinted EASTERN REGION INCOME TAX and a new value. In around 1956–57, two sets of numeral stamps were issued inscribed EASTERN NIGERIA REVENUE. All the Eastern Region's revenue stamps are scarce or rare.

The requirement to purchase physical revenue stamps or stickers annually was eliminated on 24 June 2014 It was replaced with an electronic duty system from 2015 onward. This program is expected to eventually be eliminated to bring Italy's passport management system in line with EU partners who generally do not require such payments.

Libyan passport stamps on a 1998 visa. 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.

However, there was not a special stamp created for photography, so, US revenue stamps originally intended for Bank Checks, Playing Cards, Certificates, Proprietary, Bills of Lading, &c.; were used. Largely due to the lobbying efforts of Alexander Gardner, Mathew Brady, Jeremiah Gurney and Charles D. Fredericks, the tax was repealed in 1866.

By 1928 the society had ceased to exist, possibly reflecting a declining interest in revenue stamps that started around the end of the First World War and continued until a revival that started in the 1970s. By then the society had been replaced by The Cinderella Stamp Club and, later, The Revenue Society.

In 1949, Kay's collection of British Colonial Revenue stamps to about 1940 was donated to the British Museum by his children Miss Nora Kay and Mr Frank Kay. The collection is now part of the British Library Philatelic Collections as the Kay Collection.The Kay Collection , British Library Philatelic Collections. Retrieved 3 April 2011.

The first general duty revenue stamps were issued in 1874 in a design similar to Foreign Bill and Judicial stamps. Various values exist from 3c to $50. In 1882 a new design was issued in a smaller format, still portraying Queen Victoria. This design was reissued in new colours between 1888 and 1893.

Crofton specialised in the philately of India and Ceylon. He had a special interest in the telegraph and revenue stamps of the area. He was a member of the Philatelic Society of India and for a time edited the Philatelic Journal of India. He was also a member of The Fiscal Philatelic Society.

The States of Alderney also issued revenue stamps from 1923 to 1962. Jersey revenues are still in use. Apart from separate issues by each of the islands, general stamps for all the Channel Islands were issued in 1973 to prepay the British Value-added tax on boxes of flowers sent by post.

When it was an Italian colony, various Italian and the Italian Colonies revenue stamps were overprinted for use in Libya from 1913 onwards. There were two types of overprints, either including the year of issue such as LIBIA-1913 or just LIBIA. There were several types, including Stamp Duty (Marca da Bollo), Land Rights (Diritti Fondiari), Bill of Exchange (Tassa di Bollo per Cambiali), Weights and Measures (Pesi, Misure e Marchio), Passports (Atti Esteri Passaporti) and Authentications (Passaporto Vidimazione). The next Libyan revenues were issued after the Kingdom of Libya was formed in 1951. Cyrenaican revenue stamps were further overprinted ليبيا LIBYA, and these were replaced by King Idris postage stamps overprinted REVENUE or FEDERAL REVENUE in English and Arabic between 1954 and 1956.

On 1 November 1975, Guyana issued a series of revenue stamps by overprinting a number of postage stamps which had been issued between 1971 and 1973 with the text REVENUE ONLY. The overprint was applied to stamps with denominations ranging from 2c to $5, all of which depicted flowers. Despite the overprint, the stamps were also valid for postal use until 30 June 1976, and they are therefore regarded as postal fiscal stamps. Some of these stamps were later additionally overprinted for use as postage or official stamps. Also in 1975, revenue stamps with denominations of $10, $20 and $50 which depicted a map of the country were printed by Bradbury Wilkinson and Company, and they are believed to have been issued in Guyana sometime in 1975.

Revenue stamps were also issued in connection with the financing of the railway. The Turks operated post offices at Abha or Ebha, El Ula, Hedye, Jeddah, Konfida, Mecca, Taif, Tebouk and Yanbo, and an Egyptian post office operated at Jeddah between 1865 and 1881.Stanley Gibbons Stamp Catalogue: Part 19 Middle East. 6th edition.

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. Jersey revenues are still in use.

Introduction to the catalogue of the sale of the Marcus Samuel Revenue Collection by Gerald Davis, Spink Auctions, London, 2005, p.3. was a distinguished British philatelist who was an expert on the specimen stamps and revenue stamps of Britain and the British Commonwealth. He was a Fellow of the Royal Philatelic Society London.

Ciskei's only revenue stamps were issued in c.1988. The set consisted of ten stamps ranging from 3c to R100 bearing the coat of arms and inscribed in Xhosa (INGENISO) and English (REVENUE). Five values from 5c to R10 were also issued overprinted ISOHLWAYO/PENALTY in black or red, for use as penalty stamps.

But, in spite of efforts by the Sons of Liberty to block its implementation, Georgia was the only colony to import and actually use the revenue stamps. In 1768, Wright established the 12,000 acre settlement known as Wrightsboro, Georgia. Wrightsboro was set aside for displaced Quakers from North CarolinaHistoric Wrightsboro . exploregeorgia.org. Retrieved 22 July 2013.

A franchise stamp issued by the Allied Military Government (AMG) in 1948 to exempt travellers from fees when crossing borders."Germany: Allied Military Government Travel Permits 1947-51" by Theo J.F. Schalke in The Revenue Journal, Vol. XXII, No. 3, December 2011, pp. 129-139. Three revenue stamps of the AMG from 1950 and 1951.

Map of the United Arab Emirates with Abu Dhabi in yellow and Dubai in red 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.

Usage has been worldwide but particularly heavy in the United Kingdom and British Commonwealth. Impressed duty stamps are to be distinguished from adhesive revenue stamps which are applied to documents in the same way that a postage stamp is applied to a letter. An Irish 1959 Impressed Duty Stamp on part of a cheque.

42, No. 12, May 2012, p. 103. There are revenue stamps from many territories, which because they were often only printed in small quantities, and few survive, are classed amongst the World's great philatelic rarities. Examples include the Nyasaland 1938 £10 King George VI revenue stamp, and the Swaziland £5 Queen Elizabeth II revenue stamp of 1956.

Lagos issued a single tax stamp in 1938, and the Eastern Region issued income tax and revenue stamps in the 1950s. Nigeria also issued Passenger Service Charge stamps in the 1980s and a Stamp Duty stamp in 2006. Nigeria also used impressed duty stamps, and proofs for issues for Southern Nigeria and the Western State are also known.

The Kay Collection is a collection of revenue stamps of the British Commonwealth to 1940 that forms part of the British Library Philatelic Collections. It was formed by A. B. Kay and originally donated to the British Museum by Kay's children Miss Nora Kay and Mr F. R. Kay in 1949.The Kay Collection. British Library, 29 February 2012.

Emil Mewes (22 March 1913 – 1 February 2000) was a German philatelist who was added to the Roll of Distinguished Philatelists in 1992.Background notes on The Roll of Distinguished Philatelists September 2011, Roll of Distinguished Philatelists Trust, London, 2011. Archived here. Mewes formed collections of Bavaria, the Revenue stamps of Alsace, and the first flight covers of Lufthansa.

He was an expert on the revenue stamps of Argentina and his multi-volume catalogue on those stamps has become the definitive work on the subject. Akerman produced books and written articles for philatelic journals, including The American Revenuer, The Revenue Journal of Great Britain, The Mainsheet, The London Philatelist, Gibbons Stamp Monthly and The Great Britain Journal.

The 5c stamp from the first issue. The Australian Capital Territory issued revenue stamps from 1966 to 1983 for stamp duty. The first issue had the coat of arms of the territory and had ten values ranging from 5c to $10 in various colours. The second issue was a set of three similar to the first but without watermark.

Transkei's only revenue stamps were issued around 1988. The set consisted of fourteen stamps ranging from 2c to R50 bearing the coat of arms superimposed on the national flag and inscribed in Xhosa (INGENISO) and English (REVENUE). Seven values from 5c to R10 were also issued overprinted ISOHLWAYO/PENALTY in red, for use as penalty stamps.

Revenue stamps of the Leeward Islands were valid for use in Montserrat. Postage stamps, both of the Leeward Islands or Montserrat itself, were also used for fiscal purposes. They are still valid for such use, and some of the high values are mainly intended for fiscal use. Stamps issued as recently as 2014 are still inscribed Postage and Revenue.

Membership is open to all dealers and sellers of postage stamps and revenue stamps who agree to abide by the rules and regulations of ASDA. Several benefits of membership are: use of the ASDA logo, attending ASDA stamp shows which are held several times a year, receiving a membership directory and a subscription to the ASDA magazine.

An advert for the society from a 1908 catalogue The Fiscal Philatelic Society (11 January 1902–1928) was an early twentieth-century British philatelic society that is seen as a predecessor to today's The Revenue Society. The principal object of the society was the study of fiscal stamps, or, as they are more usually called today, revenue stamps.

The objects of the society were:Advertising in Priced Catalogue of British Colonial Adhesive Revenue, Telegraph and Railway Stamps 1908 by A.B. Kay, Bridger & Kay, London, 1908. (a) To encourage and advance the study of Fiscals and Revenue Stamps of all Countries. (b) To compile Catalogues of Fiscals. (c) To draw together all interested in these stamps.

From around 1937 to the 1940s, various postage stamps were EXCISE or E for the same purpose. Between 1961 and 1964 various stamps were issued for Personal Tax. These exist with various roulettes, perforations and combinations of both. Southern Rhodesia joined the Federation of Rhodesia and Nyasaland and used its revenue stamps from 1953 to 1963.

Northern Rhodesia became a separate protectorate in 1924, and it issued its first revenue stamps a year later with values from £2 to £50. These portrayed King George V and showed a local scene with giraffes, elephants and other wildlife. These continued to be used until the 1950s. Postage stamps were used for revenue transactions of lower values.

A 1926 German private commercial overprint for IX Leipziger Briefmarken- Handlermesse. In philately, private overprints or commercial overprints are overprints applied to postage stamps, postal stationery or revenue stamps by anyone other than the official stamp-issuing entity. These overprints have principally been used as a security measure,Sutton, R.J. & K.W. Anthony. The Stamp Collector's Encyclopaedia.

Malaysia issued its first general duty revenue stamps in 1975, inscribed Hasil Malaysia (Revenue Malaysia) and depicting the country's coat of arms. Three values of $25, $100 and $250 were issued. In 1982, the coat of arms was changed slightly so the set was reissued with the new version. This time $500 and $1000 values were added.

They replaced the provisional "A M" overprints of 1900-1901 for international parcel post and money orders. The series was printed by Perkins, Bacon & Co. on thick paper, watermarked with "ET" and crown and delivered with perforation 13½. These stamps were also used briefly as revenue stamps in 1913. The 1901–1902 issues remained in regular use until 1911.

An 1861 3 Rupee Foreign Bill stamp of British India. A pair of Telegraph stamps overprinted for use as Court Fee stamps in 1870. 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.

Kedah was ceded to Thailand in 1943 and renamed Syburi, and a single revenue stamp depicting the state's coat of arms and inscribed with the new name was issued in 1945. In 1950, when it was part of the Federation of Malaya, Kedah issued its last revenue stamps showing Sultan Badlishah with the values of $25, $100 and $250.

Selangor's first revenue stamps were issued around 1880. The first series consisted of Straits Settlements large format revenues overprinted SELANGOR reading up. The Straits Settlements issued a new set of revenues in 1882, and these were also issued with Selangor overprints between 1884 and 1891. At least thirteen different types of the overprint are known to exist.

The $50 value issued in March 1879 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.

As a youth, Deats started collecting postage stamps of the United States and the Confederate States of America and eventually created one of the finest collections of his era, eventually selling the collection. Deats specialized in the collecting of United States revenue stamps, and his collection, which in 1888 included the revenue collection of Edward Boker Sterling, was unsurpassed. George L. Toppan and Alexander Holland used this collection as a basis for writing, in 1899, An Historical Reference List of the Revenue Stamps of the United States Including the Private Die Proprietary Stamps, which was re-printed in 1979 as The Boston Revenue Book. Deats also formed one of the finest libraries of philatelic books and literature in the United States, which, in 1952, he donated to the Free Library of Philadelphia.

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. The first impressed duty stamps were issued by the Kingdom of England in accordance with the Stamps Act 1694. Impressed duty stamps were used to pay a multitude of taxes in the centuries since then, and they are still in use as of 2010. The first adhesive revenue stamps were chocolate duty stamps issued in the 1740s, but no examples of these have survived today.

St Helena stamps fund-raising for the island of Tristan da Cunha disaster in 1961, issued without authority of the Colonial Office and withdrawn. Full size image here. There is a full range of revenue stamps, as issued to the territories, for the King George VI and Queen Elizabeth II reigns. In addition there is an extensive selection of postage due labels.

Haider Baksh, a renowned calligraphist of his time, then befriended Ruswa. He taught Ruswa the art of penmanship and lent money to him. However, since Haider Baksh's primary income came from counterfeiting revenue stamps, he was arrested and sentenced to a long term of imprisonment. Amongst the many people who aided Ruswa in his writing career was the Urdu poet, Dabeer.

Another set depicting the new monarch Edward VII was issued in 1903. In 1907, some of the stamps from both the Victoria and Edward VII sets which were originally on yellow paper were reprinted on white paper. Some of the high value postage and revenue stamps, such as the £2 stamp issued in 1921, were primarily intended for fiscal use.

The Booth Papers are a collection of philatelic research documents of Roger Booth FRPSL used for the preparation of his catalogues of British and Irish revenue stamps. The papers form part of the British Library Philatelic Department Collections and were donated to the Library in 2004.Philatelic Research at the British Library by David Beech, August 2004. Barnet & District Philatelic Society, 2013.

Tobago first issued revenues in 1879. A set of six values from 1d to £1 was issued, and in 1884 they were reprinted in a different watermark. A third set of six was issued in 1890 with the same values in new colours. Some Tobago revenue stamps were also valid for postal use pending the delivery of stamps marked POSTAGE.

A 1907 customs duty revenue stamp 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.

Venda's only revenue stamps were also issued in c.1988. The set consisted of seven stamps ranging from 5c to R50 bearing the coat of arms in a similar format to Transkei's issue and inscribed in Venda (MBULLO) and English (REVENUE). Six values from 5c to R10 were also issued overprinted NDATISO/PENALTY in red, for use as penalty stamps.

The Melita bullion coins are a series of gold bullion coins issued by the Central Bank of Malta in collaboration with Lombard Bank since 2018. They exist in three different euro denominations and are legal tender in Malta. The coins depict the national personification Melita, and their design is based on Edward Caruana Dingli's Melita issue postage and revenue stamps of 1922–26.

As many specimen stamps are worth more than the originals, they have often been forged. Inversely, many genuine specimens have had their overprints removed to make them resemble the much more expensive base stamps. The use of specimen overprints is not restricted to postage stamps. It has also been used on revenue stamps and postal stationery, including International Reply Coupons.

For hats costing between four and seven shillings, sixpence was levied, and a shilling for those between seven and twelve shillings. For expensive hats over twelve shillings, the duty was two shillings. Heavy fines were given to anyone, milliner or hat wearer, who failed to pay the hat tax. However, the death penalty was reserved for forgers of hat-tax revenue stamps.

A British revenue stamp overprinted for use in Weihaiwei. The Leased Territory of Weihaiwei used revenue stamps from 1921 to 1930. The only issue consisted of British King George V keytypes overprinted WEIHAIWEI and a value in cents or dollars. Five values were issued: 1c (on 1d), 2c (on 2d), 10c (on 3d), 50c (on 1s) and $1 (on 1s).

Mohammed Mahmood Ali (born 3 March 1952) is an MLC and the Minister of Home, Prisons, Fire Services of Telangana from 2019. He is the second Home Minister of Telangana, preceded by Nayini Narsimha Reddy, former Home Minister. He was the Deputy Chief Minister and Minister of Revenue, Stamps and Registrations, Relief and Rehabilitation, Urban Land Ceiling from 2014–2018.

General duty revenue stamps are no longer in use in Uganda. Around 1965, large white labels were issued to pay the airport service charge. In November 1973, a set of two-part stamps was issued to pay the levy on commercial transactions. A self-adhesive stamps showing Entebbe International Airport was issued in the 1990s to pay the passenger service chargee.

Morley also won many other medals and awards during his career. He published, with Fred G. Lundy, The Fiscal Philatelist and Revenue Stamp Guide: a monthly journal devoted to fiscal collectors, which ran from December 1892.The Smithsonian Institution Libraries catalogue. In 1898 he and G.C. Lundy produced an Album for the Revenue Stamps of the British Colonies in two volumes.

Sungei Ujong's first revenue stamps were issued around 1880. The first series consisted of Straits Settlements large format revenues overprinted SUNGEI UJONG in one line reading down. The Straits Settlements issued a new set of revenues in 1882, and these were also issued with Sungei Ujong overprints between 1884 and 1890. At least five different types of the overprint are known to exist.

The post office will have all basic postal services like speed post, e-post, express parcel, registered post, postal stamps and revenue stamps on all working days from 10 am to 4 pm. Both commuters and non-commuters can avail the benefit of this postal service as the counter is located at the non-paid area of New Delhi metro station's concourse level.

The 1½d with the "POSTAGE" overprint Due to a change in procedure, dual-purpose postage-and- revenue stamps were discontinued in 1926 and replaced by separate issues of postage stamps and revenue stamps, so it was decided to overprint the stamps of the Melita issue with the word "POSTAGE". The forme of the overprint was prepared by John Muscat Fenech and Carmelo Cacopardo, and the overprinting was hastily carried out by the Government Printing Office on a Warfedale printing press in the last week of March 1926. The ink used in the overprinting was a special mix made at the Office of Public Health. The overprinting was applied to all the stamps from ¼d to 10/-, except those which had been earlier replaced by new colours, and the stamps were issued on 1 April 1926.

Nigeria usually used dual-purpose postage and revenue stamps for fiscal use, and consequently very few revenue-only stamps were issued. A set of key type stamps depicting King George V was issued in 1916, and some values were reissued with a new watermark in 1920. These stamps are very scarce to extremely rare. Nigeria used various impressed duty stamps during the colonial period.

Kambalapadu Ediga Krishnamurthy (born 2 October 1938), popularly known as K. E. Krishnamurthy, is the former Deputy Chief Minister of Andhra Pradesh from Telugu Desam Party. He also held the Revenue, Stamps & Registration portfolios during his tenure as a Cabinet minister in the TDP ministry (2014-2019). He is representing Pattikonda Assembly constituency. Also he worked as a minister in cabinet of Tanguturi Anjaiah.

A set of Canadian electricity and gas inspection stamps from 1930 Canada issued revenue stamps from 1864 to 2005. In addition to national issues, the provinces of Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland, Nova Scotia, Ontario, Prince Edward Island, Quebec (Lower Canada), Saskatchewan and Yukon as well as Cape Breton, Halifax, Morden, Saskatoon and Winnipeg also had their own stamps.Barefoot, John. British Commonwealth Revenues, 2012.

An 1898 Internal Revenue £1 stamp. Western Australia's first general duty revenue stamps were postage stamps showing a black swan overprinted I R in 1881. A year later special printings of postage stamps in lilac were similarly overprinted, but this time they were also surcharged with a new value. These were replaced by a new set in a large format inscribed WESTERN AUSTRALIA INTERNAL REVENUE.

Joseph L. Ross is a philatelist who has specialised in the revenue stamps of South America. Ross has also been a prolific philatelic author, compiling or updating a large number of revenue stamp catalogues and writing numerous articles in philatelic journals. His catalogue of Uruguay revenues, for instance, is the first since Forbin's world catalogue of 1915 and starts where that one finished.Ross, Joe.

An 1894 stamp of Zululand used for revenue purposes in 1896. The British colony of Zululand issued revenue stamps in 1888. The only set consisted of seven values of 1d, 1s, 5s, 9s, £1 (two different colours), £5 and £20 of Natal revenues overprinted ZULULAND in a similar overprint to that used for postage stamps. The 1d later became valid for postal use as well.

The state of Jammu and Kashmir still has its own revenue stamps to this day due to its special status in article 370 of the Indian constitution. Some other states which were created after independence such as Assam and Madhya Bharat also issued stamps. Meanwhile, many revenue issues both before and after independence exist with provincial or state overprints. Overprints are known from about 75 different states.

Portuguese India also issued its own revenues. In 1954, Dadra and Nagar Haveli was liberated from Portuguese India and it issued a single revenue stamp. After the liberation of Goa in 1961, Portuguese Indian revenues were overprinted with new values in Indian currency for use as Court Fee or Revenue stamps. Later various Indian revenues were overprinted Goa, Daman & Diu for use in the former Portuguese territories.

In her widely cited 1912 essay Direct Action, Voltairine de Cleyre drew on American historical events, including the destroying of revenue stamps and the Boston Tea Party as a defense of such activities.de Cleyre, Voltairine (1912). Direct Action. Many anarchists participate in subversive organizations as a means to undermine the establishment, such as Food Not Bombs, radical labor unions, alternative media and radical social centers.

Letters in the National Archives of Australia show Forbin requesting revenue stamps from the Australian authorities over the period 1925 to 1947 and it seems likely that he would have been in contact with other governments as well."The Forbin file in the Australian National Archives" by Dingle Smith in The Revenue Journal, Vol.XIX, No.3., Whole No.75, December 2008, pp.120-121.

Following the Xinhai Revolution, some of the unissued stamps from 1899 were issued with "Republic of China" overprints. In 1912, the Republic issued a new series of revenue stamps depicting the Great Wall of China with denominations of 1¢, 2¢, 10¢, 50¢ and $1. This series remained in use until the 1920s, and many printing variations exist. A number of provincial, local and private overprints exist on this issue.

Until 1936, dual purpose postage and revenue stamps were used for fiscal purposes. In fact the 2s to £1 values from the definitive sets of 1918–1932, while also valid for postal use, were mainly intended for fiscal purposes only. In 1936, a King George V keytype inscribed REVENUE - REVENUE was issued with the face value of 12s 6d. This was used for the collection of passport and visa fees.

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.

Between informality and formality: Hundi/Hawala in India, Marina Martin, London School of Economics India Blog, 16 January 2013. Retrieved 26 November 2013. Official hundi forms were produced incorporating revenue stamps bearing the image of British monarchs, including Queen Victoria, and disputes between merchants often entered the court system, so in no way was the system an underground one even though it did not take place through normal banking channels.

Alan Anyon has been a Fellow of The Royal Philatelic Society London since 2009. Apart from The Royal, Anyon is a member of several other philatelic societies including the Revenue Society, the Cinderella Stamp Club and the Colombia-Panama Philatelic Study Group (COPAPHIL). His displays of provisional and revenue stamps of Colombia have received eight gold medals worldwide and he has written over seventy articles on those subjects.

The Red Revenues () are Qing dynasty Chinese revenue stamps that were overprinted (surcharged) to be used as postage stamps in 1897. Their limited number, fine design and the intaglio process made the stamps in this series some of the most sought-after in the world.Woo, L.Y. (吳樂園) (1983). Taipei: Overprinted Red Revenue Stamp Collection (紅印花加蓋郵票專集)Ministry of Transportation Post Office (1984).

Joyce was noted for his collecting and studying revenue stamps of the United States. However, his interests in United States postage stamps were more widespread and included classic postal issues. Portions of Joyce's revenue collections, when placed on exhibit at FIPEX (Fifth International Philatelic Exhibition) in 1956, won the National Grand Prize, the first time ever that a "back-of-the-book" exhibit ever won so prestigious an award.

Furthermore, the FAI researches the use of postmark machines, military postal history, postal censorship and post from prisoners of war, Irish postal stationery, international reply coupons, and revenue stamps. The FAI publishes philatelic literature; as of 2014 a series of 30 volumes have been released.FAI-Schriftenreihe (retrieved on 16 February 2014). By publishing this series, the FAI contributes to the progress of philatelic research in the field of Irish postal history.

On 19 April 1979, the discussion was held as regards the demands for grants for three departments: Administration of Justice; Land Revenue, Stamps & Registration; and Legislature Secretariat of the Union Territory. Seven MLAs participated in the discussion but the discussion could not be concluded. The House was adjourned to meet again on 20 April 1979. When the House met on Friday, 20 April 1979 at 2:30 p.m.

Lower rates were also introduced for inland mail. New regulations removed special postal privileges enjoyed by officials of the East India Company. Stamps for official use were prepared and carefully accounted for, to combat abuses by officials. In 1854 Spain had printed special stamps for official communications, but in 1866 India was the first country to adopt the expedient of overprinting "Service" on postage stamps and "Service Postage" on revenue stamps.

Iola WI: Krause Publications, 2000, p.109. The term applies equally to postage stamps and revenue stamps. In practice, the term is used within philately to refer to any stamp that appears to be unused, including those without gum, or previously hinged. Unlike other collectibles, a mint stamp may be in poor condition but still be regarded as being in mint state as long as it is apparently unused.

The United States Super Secret Stamp Society (USSSSS) is the largest philatelic organization dedicated to the research and study of United States postage and revenue stamps. The Society is a non-profit collector-based organization with a world-wide membership of over 1700. The USSS is Affiliate #150 of the American Philatelic Society (APS). Since 1930 the Society has encouraged philatelic study through voluntary membership in specialized committees.

65 The new paper was finally employed in stamp production in early 1869 and by 1871 a second series of stamps were issued, printed on a special patented "chameleon" paper containing silk fibers which can be seen in the paper with the naked eye. Still produced by Butler & Carpenter of Philadelphia, the entire second series, with the exception of the 200-dollar issue, were printed in the same bi-color combination, with the portrait of Washington printed in black and with the frame work in blue with various ornate and elaborate designs, popular during that period. ;"Persian rug" stamps "Small Persian rug", $200 "Large Persian rug", $500 The highest values in the second issue of revenue stamps are 200-dollar (left) and the 500-dollar (right) stamps and are commonly referred to by collectors as the Small and Large Persian rug revenue stamps respectively, which are considered by many to be among the most colorful and elaborately engraved stamps in all of philately.

An 1897 British Medicine Duty revenue stamp (not from the H.M. Customs and Excise Collection). The H.M. Customs and Excise Collection is a collection of British revenue stamps in proof or registration form for Table Water Duty, Medicine Tax, Playing Card Tax and other duties. It forms part of the British Library Philatelic Collections and was transferred to the Library by H.M. Customs & Excise in 2002.The H.M. Customs and Excise Collection.

In 1996, Taraskoff began designing postage stamps for Metropolitan France and French overseas departments and territories. In March 2005, he was named art advisor to the Philatelic Commission of Saint-Pierre-et-Miquelon and as such, helped the local administration in creating its stamps and linking the local artists with the Imprimerie des timbres-poste et valeurs fiduciaires (ITVF, public printer of postage and revenue stamps).Émilie Rabottin (June 2005). "Conseiller couleur outre-mer".

"Helmsman" 1940 Francisco Eppens Helguera or Francisco Eppens (February 1, 1913 - September 6, 1990) was a Mexican artist known for his paintings, murals and sculptures of images and scenes distinctly Mexican. He also achieved international fame for his award winning modern designs for Mexican postage and revenue stamps (1935–1953) and for his 1968 redesign of the Mexican coat of arms, still used today on Mexican government documents, coins and the national flag.

Roger G. Booth is a British philatelist who is a Fellow of the Royal Philatelic Society London and an expert on the revenue stamps of the United Kingdom and Ireland. Booth has written important stamp catalogues of those areas and his papers relating to his researches are now in the British Library Philatelic Collections as the Booth Papers.Philatelic Research at the British Library by David Beech, August 2004. Barnet & District Philatelic Society, 2013.

The first revenue stamps of Barbados were issued in 1916. The first issue consisted of contemporary King George V postage stamps overprinted Revenue, and some were also surcharged. This was followed by similar issues overprinted REVENUE, REVENUE ONLY or Revenue Only. Later in 1916, British embossed revenues were issued overprinted for Barbados. These issues (with several differences in design and watermark) continued to be used until 1934, and values from 3d to £100 were issued.

Five bill stamps of Mauritius (depicting Queen Victoria) were overprinted for use in Seychelles in the 1890s. The earliest recorded use is 1896, but they might have been issued in 1893 along with the first revenue stamps. In 1897–98, provisional surcharges were made in a number of different styles on bill stamps of both Seychelles and Mauritius. Essays for Bill of Exchange stamps depicting Edward VII were made in 1901 but were never issued.

Using information supplied by West, Prohibition agents managed to introduce undercover agent James Kominakis to DeMayo. Kominakis played the role of a major Illinois bootlegger who wanted to buy large quantities of whiskey for sale in rural Illinois. In April 1927, Robert Carnahan, a DeMayo associate, sold Kominakis a small amount of whiskey and some counterfeit whiskey revenue stamps. Kominakis returned to Kansas City a few days later and asked to buy more whiskey.

Map of the British Virgin Islands The British Virgin Islands has issued revenue stamps since 1988. The first issue consisted of two values of $25 and $100, which represented the fee for wedding licences. In 1996, a set of three values of $10, $40 and $50 was issued with a design showing a bird. The first issue had no imprint date, but the $40 is also known with imprint dates of 1997, 1999 and 2003.

A South African revenue stamp. The sort of stamp collected by members of the Revenue Society.The Revenue Society (originally The Revenue Society of Great Britain) was formed in 1990 and is the only international philatelic society which covers revenue stamps of the whole world. The society is also noted for the particularly high quality of its journal which has published many articles on subjects about which little or nothing has previously been written.

Jamaica's first revenue stamps were issued in 1855, and they bore the colony's coat of arms. The initial set consisted of two values: 1½d and 3d, and it was imperforate. In 1857 the two values were re-issued with perforations and in 1874 the 3d was issued with a watermark. In 1858, three high values of 1/-, 5/- and 10/- were issued portraying Queen Victoria as well as the coat of arms.

A Committee of the Tynwald Court was appointed to consider what steps should be taken to preserve the ancient monuments at Hango Hill. It reported in November 1891. Manx Museum A picture of Hango Hill was featured in a set of Manx Revenue stamps issued in 1966. Manx Museum It is occasionally used as a gathering-place by Manx nationalists, Isle of Man Today with an annual speech in the Manx language.

Southern Rhodesian postage and revenue stamps fiscally used on a cheque in 1940. Southern Rhodesia became a separate colony in 1923, and in 1924 its first revenues portraying King George V in a military uniform were issued. These were replaced by a new issue showing an elderly King George in 1930. Following his death, in 1937 a set showing the new monarch King George VI was issued. This had nine values from 3/- to £50.

Flanders 460 When the delegates returned to South Carolina after the Congress adjourned, they found the state in turmoil. The people had destroyed all the revenue stamps they could find; they broke into the houses of suspected Loyalists to search for stamps. When the Stamp Act went into effect on November 1, 1765, there were no stamps in the entire colony. Dougal Campbell, the Charleston court clerk, refused to issue any papers without the stamps.

Japan's equivalent to the US program, Automated gate, costs 2200 JPY in the form of revenue stamps. It is similar in that a passport and fingerprint are scanned at a kiosk to pass. Mexico's Viajero Confiable program is open to Mexican citizens and US citizens who are members of Global Entry. Prospective members must pass a background check and an interview with a Mexican immigration officer, and have fingerprints and iris scans taken.

Some time later further revenue stamps with this design were printed by Harrison and Sons, this time with denominations ranging from 2c to $50. Some of the Harrison stamps exist postally used, and some were overprinted for postal use in the 1980s. In the 1980s, some Guyanese postage stamps which depicted butterflies were issued with revenue overprints, and in around 1990 one of the map stamps printed by Harrison was issued with a $300 surcharge.

Initially there were no general duty revenue issues in the Federated Malay States since dual purpose postage & revenue stamps were used for fiscal purposes. However, some of the high values denominated $25 were only intended for revenue rather than postal use. In 1910, the first stamps specifically inscribed for fiscal purposes only were issued. Two values of $100 and £250 were issued in the "elephants" keytype that was already in use on postage stamps.

Further stamps were issued between 1985 and 2009, and all of them bear the country's coat of arms although they have a wide variety of designs and formats. Currently revenues are sold at the Inland Revenue department and from all post offices in Malaysia. In recent years the Inland Revenue Board of Malaysia has launched a new e-stamping service to speed up processes and eliminate forgeries, however adhesive revenue stamps continue to be used.

A year later postage or revenue stamps featuring King Edward VII were overprinted PASS for the same purpose. In 1903 revenues were overprinted with a departmental control cachet REFUGEES AID DEPARTMENT COMPENSATION as well. Finally, in 1908 Transvaal postage stamps featuring King Edward VII were overprinted CUSTOMS DUTY to pay the tax on imported printed matter. There are two different types of the overprint and they were applied to values ranging 1d to 6d.

The Maltese emblem is located at the lower left corner, while many small Maltese crosses frame the design. Examples of the 1d orange and purple postally used (strip of three with Sliema postmarks) and fiscally used (single with an Anglo-Egyptian Bank cancellation) Both designs contain the inscription "POSTAGE [&] REVENUE", indicating that they were valid for use as both postage stamps and revenue stamps. They can therefore be found both postally and fiscally used.

Printings of stamps with the new watermark were sent to Saint Kitts, Dominica and Antigua. Dual-purpose postage and revenue stamps of the Leeward Islands were also valid for fiscal use on the islands from 1890 to the 1950s. The Leeward Islands also had colourless impressed duty stamps which were directly embossed onto documents. Designs inscribed LEEWARD ISLANDS FEES and depicting an Imperial Crown and flowers were prepared in 1890, and they are known used in the 1930s.

The stamps featured allegorical representations and they were designed by the Maltese artists Edward Caruana Dingli and Gianni Vella. In 1926, separate revenue stamps began to be issued again, so the Melita stamps up to 10/- were issued with a ' overprint. Two sheets of the 3d value were discovered with the overprint inverted, and uncertainty about the error's issue led to a political scandal in 1930. A series of postage stamps inscribed ' was issued between 1926 and 1927.

Barr had a wide knowledge of philately, but specialized in certain fields, including United States Banknote issues, United States revenue stamps, and stamps of Lombardy-Venetia and the Ionian Islands. Barr’s grandfather was Elias Barr who, in 1855, established Barr’s Penny Dispatch in Lancaster, Pennsylvania. Because of the close link between the two stamps of Barr’s Penny Dispatch (Scott catalog No. 8L1 and 8L2) and his grandfather, Barr took a special interest in collecting these Lancaster local post stamps.

There are eight different overprints (in five denominations) on Red Revenue stamps. Of the overprinted denominations, the $1 was made first. Because of complaints that the size of the overprinted Chinese characters was too small, only two panes (each with 25 stamps) were made before they were changed to larger characters. Owing to their rarity, the "Small One Dollar" stamps have become some of the most valuable stamps in the world. Only 32 are known to exist.

Although not present at the event of June 1789, Roederer was sketched by Jacques-Louis David into his drawing of the Tennis Court Oath. In the National Constituent Assembly, Roederer was a member of the committee of taxes (comité des contributions), prepared a scheme for a new system of taxation, drew up a law on patents, occupied himself with the laws relating to revenue stamps and assignats, and was successful in opposing the introduction of an income tax.

Richards specialized in the collection and study of postage stamps of Hawaii, including postal history, revenue stamps, and postal stationery. As an early expert on stamps of Hawaii, he published, in 1916, A Check List of the Stamps of Hawaii - and More, and, in 1938, he added more material to it. He also wrote a paper entitled Hawaiian Stamped Envelopes which was included, in 1916, in Mekeel's Handbook No. 10, Postage Stamps and Stationery of the Hawaiian Islands.

Evidence of fraudulent activity was quickly obtained, into a profiteering scheme, that involved corrupt distillers and revenue agents. To escape taxes, the Whiskey Ring shipped whiskey labelled vinegar, listed whiskey at a lower proof, or illegally used revenue stamps multiple times. As a result, millions of dollars were depleted from the treasury in tax revenues. Bristow's investigation revealed that Grant appointment, General John McDonald, St. Louis Collector of Internal Revenue, who controlled seven states, was the ring leader.

The title page from a 1904 edition of Morley's Philatelic Journal. Morley was responsible for many early works on revenue, railway and telegraph stamps, as author or publisher. His 1910 revenue catalogue lists his numerous exhibition medals, including Silver in Paris 1892, Gold in Paris 1894, Silver in London 1897 and Gold in Paris again in 1900, all for displays of Fiscal or Telegraph stamps.Walter Morley's Catalogue of the Revenue Stamps of the British Colonies, addendum 1910 edition.

During the Japanese occupation in World War II, pre-war dual-purpose postage-and-revenue stamps of Johore were overprinted DAI NIPPON 2602 and were issued as revenues in 1942–43. Some of these were also surcharged with new values or were further overprinted with a handstamp in Japanese. The only post-war revenue issues appeared in 1950 when a set of three high values of $25, $50 and $100 was issued showing the Sultan Abu Bakar State Mosque.

After the Japanese transferred control of Kelantan to Thailand, a set of revenue stamps depicting the state's coat of arms and inscribed in Jawi was issued in 1944–45. A second set depicting the new sultan Ibrahim IV and inscribed in Thai, Jawi and English was also issued in 1944–45. In 1950 another three values of $25, $100 and $250 were issued once again showing Ibrahim IV and an agricultural scene with a buffalo plough.

The tax on documents, also commonly known as stamp duty, is one of the oldest uses of revenue stamps, probably being invented in Spain, and introduced (or re- invented) in the Netherlands in the 1620s, then reaching France in 1651 and England in 1694.Dagnall, H. (1994) Creating a Good Impression: three hundred years of The Stamp Office and stamp duties. London: HMSO, p. 3. Governments enforce the payment of the tax by making unstamped documents unenforcable in court.

Lower rates were introduced for inland mail, as well. New regulations removed the special postal privileges which had been enjoyed by officials of the East India Company. Stamps for official use were prepared and carefully accounted for to combat the abuse of privileges by officials. In 1854 Spain had printed special stamps for official communications, but in 1866 India was the first country to adopt the simple expedient of overprinting 'Service' on postage stamps and 'Service Postage' on revenue stamps.

He won as a member of the parliament of India in 1999 representing Kurnool parliamentary constituency from TDP to enter 13th Lok Sabha. When he was the member of parliament, he was a member of Committee on Defence and Committee on Public Undertakings. In 2004, he lost by contesting Kurnool parliamentary constituency. At present, he is the Deputy Chief Minister of Andhra Pradesh and also he is holding Revenue, Stamps & Registration portfolio's and Polit Bureau member of the TDP which is in power.

The first revenues of the Bechuanaland Protectorate were issued in 1887, and were British Bechuanaland postage & revenue stamps overprinted Protectorate. Like the original issues these were valid for both postage and revenue, but were mainly used fiscally. From 1903 to 1913, revenues of the Cape of Good Hope and Transvaal were overprinted, and from 1914 to 1942 similar overprints were made on South African revenues. In 1918 British Bechuanaland 1s stamps were surcharged £5 for use as revenues however one exists postally used.

The wide variety of the labels and their varying use mean that they defy easy philatelic classification. They are not strictly local stamps, although locally produced, and not stamps of the central government of China. The charge levied may be seen as a form of local tax on each letter originating in a particular province, in which case they fall into the category of fiscal or revenue stamps. Labels produced purely for philatelic purposes or outside of the rules are cinderella stamps.

Founder members included Robson Lowe, Gary Ryan, Clive Akerman and Ronald Butler. There had previously been no revenue stamp society in the UK since the Fiscal Philatelic Society ceased in 1928 and the only similar society in existence was The American Revenue Association. A revival of interest in revenue stamps had started since Robson Lowe began specific revenue auctions in the 1970s and the founder members of the society felt that the time was ripe for an organisation devoted just to revenues.

Advertising for the stamp dealer Charles Nissen on a booklet pane from the 1929 PUC stamps of Great Britain. A stamp dealer is a company or an individual who deals in stamps and philatelic products. It also includes individuals who sell postage stamps for day to day use or revenue stamps for use on court documents. Stamp dealers who sell to stamp collectors and philatelists are of many kinds and their businesses range from small home operations to large international companies.

"Revenue stamps" were revived in the United States during the American Civil War. In 1862, the United States (Union) government began taxing a variety of goods, services, and legal dealings, in an effort to raise revenue for the great costs of the war. To confirm that taxes were paid a "revenue stamp" was purchased and appropriately affixed to the taxable item. This excise tax continued until the federal government finished paying the war debt in 1883, at which time the tax was repealed.

In September 1862, Northern photographic studios were required to purchase an annual license. By August 1864, photographers would have to buy revenue stamps as well. The "Sun Picture" tax on photographs was instituted by the Office of Internal Revenue as a means to help finance the war.Blue & Gray in Black & White, Zeller 2005 pg. 162 The tax was either 1¢, 2¢, 3¢, or 5¢, depending on the price of the photo (1–10¢, 10–25¢, 25–50¢, 50–$1 respectively).

The emirate of Abu Dhabi issued revenues from around 1970 to 1990. The first consisted of an overprint on the contemporary 1 dinar postage stamp in use then, and this was followed by a set of three values portraying the country's coat of arms in around 1985. The highest value of this set was reissued in new colours with some differences in design in 1990. All of Abu Dhabi's revenue stamps are scarce or rare and are highly sought after by collectors.

From the 1900s to the 1920s no revenues were issued as dual purpose postage & revenue stamps were issued. However some of the high values were intended solely for fiscal use, such as the $500 values of King Edward VII and King George V. In 1936 a stamp specifically for revenue use was issued, and in 1938 a set of three values of $25, $100 and $500 was issued portraying the new monarch King George VI. Most of these high values are very rare.

In January 1942, shortly after the occupation of Manila, Japanese authorities established the Philippine Executive Commission as the provisional government of the Philippines under Japanese Occupation. The commission used existing supplies of revenue stamps until their exhaustion in 1944. A new issue using the previous 1934 designs was printed in Manila in 1944 and inscribed "Republic of the Philippines". When cattle registration revenue stamped documents inscribed "Commonwealth of the Philippines" were exhausted, the commission printed new documents in Manila inscribed "Philippine Executive Commission".

Kedah's first revenues were three high values of $25, $100 and $250 issued in 1929 showing the Council Chamber building. For lower amounts dual-purpose postage and revenue stamps were used for fiscal needs. These were replaced by another set showing Sultan Abdul Hamid Halim in 1937 with the values of $25, $100 and $500. During the Japanese occupation, pre-war dual-purpose stamps were overprinted DAI NIPPON 2602, and they are known used both fiscally and for postal purposes.

Negri Sembilan's first revenues were Sungei Ujong revenues overprinted JUDICIAL N.S. and further surcharged, for use in law courts. Around 1891 Straits Settlements revenues were overprinted with the name of the state for other non-judicial purposes, while postage stamps were overprinted J or JUDICIAL or further surcharged around 1900. In the meantime dual-purpose postage & revenue stamps were used fiscally, and then Federated Malay States revenues were used. Between 1936 and 1939 high values of $25 and $100 showing elephants were issued.

In 1936 a $25 value showing elephants was issued. In 1944–45, during the Japanese occupation, various pre-war stamps were handstamped Dai Nippon 2602 Malaya for use as revenues in Pahang. The overprint was applied to the $25 Pahang revenue stamp issued in 1936, as well as to postage-and-revenue stamps of the Straits Settlements and the states of Kedah, Perak and Selangor. A set of three $25, $100 and $250 values was issued in 1950 showing Sultan Abu Bakar.

2/- Transfer Duty stamps with a key type design, 1891–93 In 1872, a series of standard dies for revenue stamps were prepared by De La Rue. These designs depicted Queen Victoria and had a blank tablet at the bottom, which could then be overprinted with an inscription denoting for what the stamp was used for. They are therefore regarded as key type stamps. Each value had a different design, and the pence, shilling and pound values had different sizes.

The Foreign and Commonwealth Office Collection was formed by instruction from the Secretary of State for the Colonies on 23 April 1890 to all territories under his authority. The intention was to have a record of all Colonial Postage and revenue stamps, postcards, embossed envelopes and newspaper wrappers. The collection contains single examples of the stamps in use at that time as well as some obsolete issues and single copies, usually from first printings, from 1890. Variations such as colour varieties and alternate watermarked papers are included.

An 1887 local stamp of Essen. Just one of the sort of stamps that members of the CSC collect. The Cinderella Stamp Club was founded on 5 June 1959 in London, England, and is an association of philatelists, amateur and professional, whose interests lie in local stamps, telegraph stamps, railway stamps, revenue stamps, fiscals, forgeries, bogus and phantom issues, Christmas, Red Cross, TB and other charity seals, registration labels, advertisement and poster stamps and many other items - all of which are the so-called "Cinderellas of Philately".

Additional shortages in 1908 resulted in the use of manuscript frankings for short periods in May and October. At the end of 1907, a new version of the Key Plate design included the inscription "POSTAGE & REVENUE", as they were now allowed for use as revenue stamps. In 1908 a 1/4d stamp appeared, with a design consisting of the denomination in an oval frame. The Key Plate continued in use with George V in 1912, then gave way to a new design in 1921.

In 1935, Eppens was employed by the Mexican government office which produced postage stamps and government securities, the Talleres de Impresión de Estampillas y Valores de México. Between 1935 and 1951, he designed a large number of postage and revenue stamps in a modernist or Art Deco style.Valdiosera pp. 33-50. Representative examples are the Helmsman stamp from 1940, issued in connection with the Inauguration of Mexican President Manuel Ávila Camacho, or the Wheat Sower stamp from 1942, issued to commemorate an international agricultural conference.

Map of the Turks and Caicos Islands The Turks and Caicos Islands issued revenue stamps from 1988 to 1998. The Turks and Caicos Islands normally used postage stamps for fiscal purposes, however on 15 December 1988 they issued a $10 value intended for the payment of departure tax. This did not have any wording on it indicating fiscal use and thus was also accepted for postal purposes. Some years later, around 1992, the same design was reissued but inscribed "DEPARTURE TAX" above the country name.

The National Philatelic Collection is a collection of nearly six million postage stamps, revenue stamps, and related items, owned by the United States Government and managed by the Smithsonian Institution. It is housed within the National Postal Museum and a portion of the collection is on display in the museum's National Stamp Salon. The National Philatelic Collection is among the world's largest and most valuable stamp collections and, along with the Postmaster General's Philatelic Collection, is one of two stamp collections owned by the United States.

1896 Russian stamp with burelage Burelage (),"Burelage" and "burelé" are used to describe the 50 francs View of Paris stamp in Dallay catalogue, 2007-2008, page 183. also burelé, is a French term referring to an intricate network of fine lines, dots or other designs printed over or as the background of some postage or revenue stamps to prevent counterfeiting.R. Scott Carleton, The International Encyclopædic Dictionary of Philately, Iola, Wisconsin (1997), p. 39.L.N. Williams, Fundamentals of Philately, State College, Pennsylvania (1990), p. 57.

Melita has been portrayed a number of times on Maltese postage or revenue stamps. The allegorical figure first appeared on a 2s/6d olive-grey stamp in 1899, where she was depicted holding a sword and a shield, the latter emblazoned with the Maltese cross. In the background were the flags of Malta and of the Order of St John. The designer of this stamp is not known, and it remained in use until the early 1920s, being reissued with a different watermark in 1919.

It was printed by Harrison and Sons using lithography, in sheets of 12. The design was based on contemporary Inland Revenue stamps of Britain, and it was the first stamp to be printed by Harrison and Sons. A number of variants of the stamp are known, since different watermarks (indicating the name of the paper maker), types of paper (vertically or horizontally laid) and perforation (gauge 12½ or 12) were used. It also exists in a number of shades, ranging from carmine-lake to rose- carmine.

In 1861, new designs were created by De La Rue and printed both in London and the colony. In 1871 a watermark reading "NSW" surmounted by a crown began to replace the numerals, and in 1885 a need for high-values prompted the overprinting of 5/-, 10/-, and one-pound revenue stamps with "POSTAGE". 1d violet commemorative of 1888, showing a view of Sydney. New South Wales celebrated its 100th anniversary in 1888 with an issue of what is widely considered to be the first commemorative stamps.

In 1953, Queen Elizabeth II postage stamps were overprinted with a large R indicating revenue use. About two years later, the 1925 King George V design was reissued with the portrait of the Queen, this time with values ranging from 1d to £50. In the 1930s, various cigarette excise stamps were also issued, and an employment stamp featuring the coat of arms was issued around 1962. Northern Rhodesia joined the Federation of Rhodesia and Nyasaland and used its revenue stamps from 1953 to 1963.

A 28 December 1905 over-embossing mark in red on a Hong Kong 5c stamp duty revenue stamp. Over-embossing dies may be confused with impressed duty stamps as they appear similar. In fact, they are applied to adhesive revenue stamps to cancel the stamp and tie the stamp to the document on which it is placed. Often in red, they will usually include the date on the top and bottom of the die and are produced using the same method as impressed duty stamps.

In 2000, the organization became the United States Stamp Society. The new name reflects the society’s continuing focus on U.S. postage and revenue stamps while recognizing the role of non-Bureau contract security printers in stamp design and production. Members of USSS receive the authoritative monthly journal, The United States Specialist, which is devoted to all aspects of U.S. philately. Over the years The Specialist has been especially strong in reporting on stamp printing technology, plate varieties, plate layouts, marginal markings and plate numbering.

Sheet of 1½d Medicine Duty stamps, 1904–15 Duty stamps which were affixed directly to the object they were taxing were first issued in the 18th century, making them first adhesive revenue stamps to be issued. They usually had no gum and were glued to the object being taxed. Most of them would be destroyed upon opening the packaging. Early issues and the date of first issue include stamps for chocolate duty ( 1743), hat tax (1784), glove duty (1785), perfume duty (1786) and cocoa duty (1822).

SPECIMEN, 1886 By the mid-19th century, the use of impressed duty stamps had become extensive, and for convenience purposes the stamps began to be embossed onto sheets of gummed paper, and then cut down and subsequently affixed to documents. The first adhesive general-duty revenue stamps were issued in 1855. The initial issue was imperforate, but from 1870 the stamps began to be perforated. The stamps were originally pink, but the colour was changed to vermilion in 1875 and blue in around 1887.

Forbin's Catalogue de Timbres- Fiscaux was the most comprehensive all-world catalogue of revenue stamps produced up to that time and is still regularly referred to by revenue philatelists as no other all-world catalogue has been prepared since Forbin's third edition in 1915. Forbin also started a journal Le Bulletin Fiscaliste in order to keep the catalogue up to date."On the History of Fiscal Stamp Collecting" by A. Preston Pearce, 1905, reproduced in The Revenue Journal of Great Britain, Vol.III, No.2.

In the Ottoman empire, Damga resmi was already in use by the sixteenth century. Records of tax revenue from stamps for silk provide evidence of changes in silk production over time. The use of revenue stamps goes back further than that of postage stamps (first used in 1840); the stamps of the Stamp Acts of the 18th century were revenues."The Stamp Act of 1765 - A Serendipitous Find" by Hermann Ivester in The Revenue Journal, The Revenue Society, Vol.XX, No.3, December 2009, pp.87-89.

Revenue stamps of the Leeward Islands were issued by the British Leeward Islands between 1882 and the 1930s. They were used on Antigua, the British Virgin Islands, Dominica, Montserrat and Saint Kitts and Nevis, all of which also issued their own revenue stamps before, during or after they used common issues for the Leeward Islands. The Leeward Islands revenues were intended to minimize printing expenses which would be incurred by having separate issues for each island. They were all inscribed FEES, and were mainly used for land registry or judicial fees. The first set consisted of five stamps with the denominations of 6d, 1/-, 2/-, 5/- and £1, and it depicted Queen Victoria. The stamps were printed by De La Rue and were sent to Antigua in late 1881, so they were probably issued later that year or in 1882, around eight years before the first postage stamps of the Leeward Islands . The stamps continued to be reprinted until 1901, with most printings being sent to Antigua, although some were also sent to Saint Kitts-Nevis and Montserrat. Between 1902 and 1904, a new set was issued depicting the new monarch, King Edward VII.

In August 1862, while the American Civil War was being waged, the United States (Union) government began taxing a variety of goods, services and legal dealings. To confirm that taxes were paid a 'revenue stamp' was purchased and appropriately affixed to the taxable item, which would in turn pay the tax duty involved. The Commissioner of Internal Revenue took bids for the printing and production of the first U.S. revenue stamps in an effort to raise revenue for the great costs of the war.Smithsonian National Postal Museum, articleLinn's Stamp News article: Miller, 2014 The Department of Internal Revenue awarded Butler & Carpenter of Philadelphia the printing contract who were paid $19,080 to produce one hundred and six printing plates, including the rolls, dies and all material necessary to maintain stamp production. Toppan, Deats & Holland, 1899, pp. 6–7 Butler & Carpenter soon began producing the first revenue stamps which were issued for use beginning Oct. 1, 1862.Scotts U.S. Stamp Catalogue, 1982, p. 453 For reasons unknown the bill from Butler & Carpenter was never settled by the U.S. government until some years later, but not after Butler and Carpenter wrote and appealed numerous times to the commissioner of Internal Revenue, Hon.

A pane from a postage stamp booklet showing two different stamps from the Wilding series. The Wildings were a series of definitive postage and revenue stamps featuring the Dorothy Wilding photographic portrait of Queen Elizabeth II that were in use between 1952 and 1971. The Wildings were the first and only British stamps to feature graphite lines on the back, and the first to feature phosphor bands on the face – both aids to automation. The stamps were also the first British pictorial high value stamps and the first to include regional emblems.

Even this did not ease the paper situation and it was thought desirable to reduce the size even more. A victory issue in 1946 was followed in November 1947 by a first Dominion issue, whose three stamps were the first to depict the Ashoka Pillar and the new flag of India (the third showed an aeroplane). Postage stamps were generally issued separately from the revenue stamps. However, in 1906, the set of King Edward VII stamps were issued in two values, half anna and one anna with the caption "INDIA POSTAGE & REVENUE".

In 1913, postage stamps became valid for fiscal use, so the issue of separate revenue stamps became unnecessary. Postage stamps remained valid for fiscal use until 1926, when a law was passed limiting their use for postal purposes only. The 1/- value of 1926 depicting King George V A new series of revenues depicting the Mackennal portrait of King George V was issued between 1926 and 1930. This issue consisted of eleven values ranging from ½d to £5, with some values being issued in more than one colour.

On the reverse, the coins depict Melita, the national personification of Malta. The design is based on the Melita issue postage and revenue stamps of 1922–26, which were designed by the artist Edward Caruana Dingli. The stamps had been designed to commemorate the Malta's new status as a self-governing colony following a new constitution in 1921, and Melita is depicted as a robed helmeted figure holding a rudder, representing Malta as being in control of her own destiny. On the obverse, the coins depict the coat of arms of Malta.

They were printed by Waterlow and Sons instead of De La Rue (which had printed all of Malta's stamps since 1860). The values of ¼d to 6d depict George V and the coat of arms of Malta, while the values of 1/- to 10/- have engraved designs. Air mail was introduced on 1 April 1928, and the 6d stamp was issued overprinted ' as Malta's first airmail stamp. In 1928, it was decided that dual-purpose postage and revenue stamps would be issued again instead of having separate issues.

Map of Antigua, also showing Barbuda and Redonda The island of Antigua issued revenue stamps from 1870 to 1876. The island's short life as a revenue stamp- issuing country was mainly due to the use of postage stamps for most fiscal purposes from 1862 to 1870, and again from 1890 onwards. Therefore, the only revenues issued are more commonly found mint than used. The first set was issued in 1870 and it consisted of eleven values from 1d to 10s, and four of these values were reprinted in 1876 with a different watermark.

It also had a role in trade policy after Singapore joined the General Agreement on Tariffs and Trade (GATT), to actively secure market access and lobby for free trade. It issued its own revenue stamps as well. The re-branding coincided with an acknowledgment that Singapore had to move beyond its investment-led and electronics-dominated export base and to diversify her sources of growth. One of the key thrusts in Singapore's new economic strategy was to help Singapore- based companies internationalize and grow in an increasingly global market.

Morton Joyce acquired the Butler and Carpenter letter books and made them available to philatelic researchers, and, in his will, he bequeathed them to the Smithsonian Institution, in Washington, D.C. Joyce wrote numerous articles on the results of his studies of United States revenue stamps. In addition to authoring philatelic literature himself, he financially supported other authors and editors including the work of his friend George Townsend Turner in assembling Sloane's Column into book form. He also supported financially the publishing of United States Revenue Essays and Proofs.

The Morton Dean Joyce Collection of United States Revenue Stamps was sold at the Daniel F. Kelleher Company auction June 4 to 6, 1991 and by the auction house of Andrew Levitt, in Danbury, Connecticut, in six sessions from September 12 to 14. The latter auction contained 3,300 lots of Mr. Joyce's philatelic material. A number of books and articles have been written on Joyce's collections. A description of a portion of Joyce's collection was published in 1991 by Andrew Levitt in a book entitled The Morton Dean Joyce Private Die Proprietary Collection.

A 1956 5/- revenue stamp of Rhodesia and Nyasaland The Federation of Rhodesia and Nyasaland was a short lived semi-independent state in southern Africa that existed from 1953 to the end of 1963. The state comprised the former self- governing colony of Southern Rhodesia and the British protectorates of Northern Rhodesia and Nyasaland. It issued its own revenue stamps from around 1953 to 1955, and these were withdrawn after the federation ceased to exist. In 1953 or 1954 a numeral design simply inscribed RHODESIA AND NYASALAND REVENUE and the value was issued.

The "Stamp Duty Paid" mark that appeared on British cheques from 1956 to 1971 when the tax on cheques was cancelled. A pre-printed revenue stamp is a type of revenue stamp where the stamp is incorporated into the design of the document and printed at the same time as the rest of the document. They are distinct from impressed duty stamps in being neither impressed nor embossed. Pre- printed revenue stamps were often included in the design of cheques to prevent the need to separately stamp each cheque.

This overprint was applied to pre-war dual-purpose or revenue-only stamps of Selangor itself, as well as to pre-war dual-purpose stamps of the Straits Settlements and various other states, pre-war revenue stamps of the Federated Malay States and various other states, and to postage stamps issued during the Japanese occupation (themselves overprinted on a wide variety of pre-war stamps of Selangor itself, the Straits Settlements or various states). A final set of three $25, $100 and $250 values was issued in 1950 showing Sultan Hisamuddin Alam Shah.

In 1915, two King George V postage and revenue stamps were overprinted to pay for additional medicine duty. This was done after duty rates had doubled, and the stamps were affixed over large-format stamps with the old face values. Large-format stamps were also issued to pay duty on cavendish tobacco and coffee mixtures from the mid-19th to mid-20th centuries. Duty stamps paying the tax on spirits and wine are still in use as of 2017, and they are affixed or imprinted on the alcohol container.

Apart from general-duty impressed stamps, embossed stamps for playing cards and imprinted stamps for almanacs and newspapers or pamphlets were also prepared or issued. Some of these are only known as proofs and not as issued stamps. The Stamp Act brought about the objection of "no taxation without representation", and it was a major contributing factor to the American Revolution. Most of the various British colonies, protectorates and territories issued impressed duty stamps or adhesive revenue stamps (or both) at some points during the 19th and 20th centuries.

Their use became widespread in the 19th century, partly inspired by the success of the postage stamp, and partly motivated by the desire to streamline government operations, the presence of a revenue stamp being an indication that the item in question had already paid the necessary fees. Revenue stamps have become less commonly seen in the 21st century, with the rise of computerization and the ability to use numbers to track payments accurately. A 1922 Malta 1d stamp from the Melita issue which was valid for both postal and fiscal use.

A complete set of Jubilees. The 5-pence value includes emblems of the different nations of the UK. The postage and revenue stamps of the United Kingdom issued in 1887 are known as the "Jubilee" issue because they were issued during the year of the Golden Jubilee of the accession of Queen Victoria to the throne in 1837. They continued in use throughout the remainder of Victoria's reign, and many of the designs were reused in the stamps of Edward VII. The Jubilee issue includes the first British stamps to be printed in two colours.

Medicinal Liquor Prescriptions Act of 1933 is a United States federal statute establishing prescription limitations for physicians possessing a permit to dispense medicinal liquor. The public law seek to abolish the use of the medicinal liquor prescription form introducing medicinal liquor revenue stamps as a substitution for official prescription blanks. The Act of Congress amended Title II - Prohibition of Intoxicating Beverages as enacted by the National Prohibition Act of 1919. The alcohol prohibition law, better known as the Volstead Act, was amended twelve years before by the 67th United States Congress authorizing dispensary restrictions of ethyl alcohol by druggists or physicians.

Phossy jaw was publicized by the American Association for Labor Legislation, whose secretary, John B. Andrews, began investigating the disease in 1909 and found more than 100 cases. This report was published in the Bulletin of the Bureau of Labor. The White Phosphorus Match Act of 1912, signed by President William Howard Taft on April 9, 1912, required manufacturers who used white phosphorus to register with district collectors of internal revenue and to file periodic notices and returns; levied a tax of two cents per hundred matches; and required makers of white-phosphorus matches to affix revenue stamps to the matchboxes.

Revenue stamps were used to pay stamp duty from 1899 to the mid-20th century Stamp duty is payable on policies of insurance and transfers of immovable properties situated in Malta and certain securities. The rate of stamp duty on policies of insurance ranges from 0.1% to 11% whereas the applicable general rates on transfers of immovable properties and securities are 5% and 2% respectively. The duty payable is calculated on the dutiable value of the document or transfer in question and in practice it is paid by the transferee. Certain important exemptions are also provided by law.

Waterlow & Sons produced many small sheetlets of sample stamps in the same design as genuine stamps produced for their customers, but with the colours changed and overprinted diagonally "Waterlow & Sons Ltd. Specimen". The stamps in these sheetlets were also punched with a small hole in the corner to prevent their postal or revenue use and the sheetlets were displayed at the 1910 Brussels Exhibition."Waterlow's Samples" in Stamp Magazine, April 2011, p. 47. Clive Akerman comments in The Presentation of Revenue Stamps: Taxes and Duties in South America, that the stamps were produced from obsolete dies.

In 1935, the United States passed legislation granting the Philippines their independence and outlined a period of ten years for full independence from the U.S. During this period, 1935–1946, the Philippines was known as the Commonwealth of the Philippines and most internal matters were handled by a semi-autonomous Commonwealth government. Revenue stamps used during the territorial period remained in use until the Japanese occupied the islands in 1942. Cattle registration revenue stamped documents which had been in use since 1906 and inscribed "Government of the Philippine Islands" were eventually reprinted in 1936 with the inscription: "Commonwealth of the Philippines".

The Penny Lilac of 1881, the UK's first dual-purpose stamp In 1881, the Customs and Inland Revenue Act was passed in the United Kingdom, and it stated that "stamp duties of one penny may be denoted by postage stamps, and vice versa." This led to dual-purpose stamps being issued, starting with the Penny Lilac of 1881 and the Lilac and Green Issue of 1883–1884. The former was inscribed "Postage and Inland Revenue", while the latter bore the inscription "Postage & Revenue". In addition, existing postage and Inland Revenue stamps became valid for both purposes.

While many cinderella stamps are common, others were privately produced in limited numbers, are little-known, and can be quite rare. Cinderella stamps are not normally listed in the main stamp-collecting catalogues; if they are, it is usually in a separate appendix within the publication, and so they are sometimes called back of the book stamps. Online catalogs include cinderella stamps and usually have them listed as one of the emission types. Revenue stamps are a recognised competitive category within the FIP (Fédération Internationale de Philatélie) and have their own commissioner, unlike other types of cinderella stamps.

These included standard key type designs bearing the portrait of the reigning monarch, embossed adhesives, impressed duty stamps and various other designs for specific uses. In most cases, stamps were affixed to documents but for some cases such as Medicine Duty, the stamp was affixed to the product being taxed. The amount of revenue stamps in use decreased considerably during the 1960s, but key types and stamps for television licences continued to be issued until the late 1990s. The only revenues still in use are impressed duty stamps, as well as taxpaid labels or imprints for alcohol excise.

Because of his research, Perry authored a considerable number of articles and monographs on his findings. He wrote for Mekeel's Weekly Stamp News under the pseudonym Christopher West and wrote numerous articles on revenue stamps for the weekly. The articles he wrote for Mekeel’s were so historically significant, that they were later collected and printed in three volumes by Castenholz and Company. He also wrote two additional handbooks for Mekeel’s, the first entitled The First United States Postage Stamp Otherwise Known as the United States City Despatch Post, and the second one entitled United States 1857–1860 Issues.

British Guiana's first set of Inland Revenue stamps was issued in around 1869 and it was in use until around 1878. The stamps depicted a maripa palm tree, and they were printed by Waterlow and Sons. The stamps exist in denominations ranging from $1 to $40, and they were issued in a wide variety of perforations. In 1888–1889, special printings of British Guiana postage stamps depicting the colonial badge (a sailing ship) were overprinted INLAND REVENUE and with face values ranging between 1c and $5. These stamps were printed by De La Rue, and some were later surcharged locally in 1889 and 1890.

An excise stamp of Ukraine affixed to a bottle of spirits Excise stamps of Ukraine are a kind of Ukrainian revenue stamps to collect excise tax. They are used in accordance with the Ukraine's presidential decree of 18 September 1995 "On approval of the excise duty on alcoholic beverages and tobacco products". On 24 October 1996, there was another decree of the Cabinet of Ministers of Ukraine, "On approval of the production, storage and sale of excise stamps and marking of alcoholic beverages and tobacco products, and the sale or destruction of the confiscated alcoholic beverages and tobacco products". It introduced excise stamps into circulation in Ukraine.

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.

Overprint marijuana revenue stamps from 1937 Shortly after the 1937 Marihuana Tax Act went into effect on October 1, 1937, the Federal Bureau of Narcotics and Denver City police arrested Moses Baca for possession and Samuel Caldwell for dealing. Baca and Caldwell's arrest made them the first marijuana convictions under U.S. federal law for not paying the marijuana tax. Judge Foster Symes sentenced Baca to 18 months and Caldwell to four years in Leavenworth Penitentiary for violating the 1937 Marihuana Tax Act. After the Philippines fell to Japanese forces in 1942, the Department of Agriculture and the US Army urged farmers to grow fiber hemp.

The cancellation of these stamps were usually done in pen and ink, while hand stamped cancellations were seldomly used and subsequently are more rare. When the Civil War ended it did not mean an end to revenue taxes as the federal government still had not paid the $2.7 billion debt it had acquired until 1883, at which time it finally repealed the excise tax. Three distinct revenue stamp series were produced to pay the taxes during that twenty one-year period. Playing card revenue stamps, often used for the photograph tax Among the more notable instances of tax stamp usage occurred in the photography trade.

A British Ireland revenue stamp with a picture of an Irish wolfhound The Wolfhound has been adopted as a symbol by both rugby codes. The national rugby league team is nicknamed the Wolfhounds, and the Irish Rugby Football Union, which governs rugby union, changed the name of the country's A (second-level) national team in that code to the Ireland Wolfhounds in 2010. One of the symbols that the tax authorities in both Ireland and Northern Ireland on their revenue stamps, have been the Irish wolfhound. In the video game Skyrim, the Irish Wolfhound is the breed of dog for all dogs in the base game.

Pachtersoproer The most important source of revenue, collectively known as gemene middelen (common means), were a set of excise taxes on first necessities, especially on beer, wine, peat, grain, salt, and the use of market scales. These were essentially transaction taxes, as they were levied at a fixed rate, not ad valorem (the revenue stamps introduced later in the 17th century basically fall in the same category as they tax transactions in commerce). In the 1630s this type of tax accounted for two- thirds of Holland's revenue. It then amounted to about ten guilders per capita (while per capita income for most people may have been much lower than the average of about 150 guilders a year).

Special printings of the 1899 design, sometimes in new colours or watermarks, were also issued with overprints for revenue purposes between 1902 and 1908. Between 1922 and 1926, a series of dual-purpose postage and revenue stamps known as the Melita issue was issued to commemorate Malta's self-government. The stamps had two designs: one by Edward Caruana Dingli and the other by Gianni Vella. Caruana Dingli's design, which was used for the pence and pound values, depicts Melita as a robed and helmeted figure holding a rudder, representing Malta as being in control of her own destiny, while Vella's design shows Melita embracing Britannia, representing the link between Britain and Malta as sisters or mother and daughter.

Because of his friendship with Marcos, Fortune Tobacco Corporation was given tax, customs, financing and regulatory breaks that allowed his business to prosper as a domestic monopoly. Tan also wrote a cigarette tax code that Marcos signed into law. Despite big tax breaks, Tan still allegedly falsified internal revenue stamps to use for his cigarette packs, and smuggled cigarettes to evade taxes. Tan has refused to disclose financial data on his companies to the Government. After Marcos was ousted and exiled to Hawaii in 1986, Tan wrote an open letter to President Corazon Aquino, stating that “We can proudly say that we have never depended on dole-outs, government assistance of monopoly protection throughout our history”.

Apart from the 1899–1922 issues, Saint Paul was featured on many other Malta stamps issued during the 20th century, and all definitive sets issued between 1927 and 1956 had a 10/- stamp which depicted a statue of the saint. The saint therefore appeared on all 10/- Malta stamps except for the 1922–1926 Melita issue, the 1965 definitive (where he was depicted on the £1 stamp) and some revenue stamps. The 10/- of 1919 appeared as a stamp on stamp on an issue commemorating the 25th anniversary of the Malta Philatelic Society on 6 March 1991. MaltaPost issued a special postmark to commemorate the centenary of the stamp's issue on 6 March 2019.

1828 "Old Frizzle" An excise duty is often applied by the affixation of revenue stamps to the products being sold. In the case of tobacco or alcohol, for example, producers may be given (or required to buy) a certain bulk amount of excise stamps from the government and are then obliged to affix one to every packet of cigarettes or bottle of spirits produced. One of the most noticeable examples of this is the development of the Ace of Spades as a particularly elaborate card, from the time when it was obliged to carry the stamp for playing card duty. A government-owned monopoly - such as an alcohol monopoly - is another method of ensuring the excise is paid.

Ward was noted for his specialized collection of United States revenue stamps which contained the only complete set of inverted centers, and which was retained by Hiram Edmund Deats in the 1950s. Philip Ward created and sold important collections of philatelic material, such as large blocks of classic United States postage stamps, postage stamps of Japan, and worldwide postage stamps whose centers had been inverted, causing them to be expensive rarities. He also assembled and sold unusual and rare collections, such as Match and Medicine stamps and presidential letters and autographs. Because he was located in Philadelphia, Pennsylvania, Ward was able to create and sell a collection of postal history of Philadelphia.

French India had separate revenue stamps until 1954. After it became part of India, Pondicherry issued several revenues. Initially French India stamps were surcharged in Indian currency, and later separate stamps were issued inscribed either Timbre Mobile or Timbre Quittance. Later Pondicherry overprinted Indian revenues with the name of the state, anna stamps were used before and after independence denominations like 2annas,which will be gradually become part of revenue, later denominations like 10rs and 20rs in late '70s profusely but the introduction of these stamps in 1978 and later, higher denominations like 50rs and 100rs were having the highest capability in revenue and duties later and this continued to the 1980.

Northern Ireland Dog Licence stamp, 1921 Despite being part of the United Kingdom, Ireland had many unique branches of the legal system, and this necessitated the need for some separate revenue stamps. Impressed duty stamps were introduced in Ireland in 1774, at the time when it was a separate kingdom and a client state of Britain. The designs of most Irish revenues were very similar to British issues (including many impressed duty stamps, embossed adhesives or key types), but some impressed duty stamps bore Irish symbols such as the harp. Examples of Irish revenues issued when it was part of the United Kingdom include stamps for Admiralty Court, County Courts, Dog Licence and Land Registry.

Proof of a 1d newspaper revenue stamp for British America from 1765 Some colonies followed Britain in the use of duty stamps in the 18th century. Embossed or directly imprinted revenue stamps were used by the Province of Massachusetts Bay and Province of New York in 1755–57 and 1757–60 respectively. The Stamp Act 1765 introduced direct taxation in the colonies of British America, and a series of impressed duty stamps were therefore introduced in these colonies. They had similar designs to British issues but with the inscription ', and like British issues the stamps could be embossed directly onto a document or on pieces of coloured paper with a cypher label at the back.

The material is organized in 50 collections and archives which have been acquired by donation, bequest, or transfer from Government Departments. The Collections include postage and revenue stamps, postal stationery, essays, proofs, covers and entries, "cinderella stamp" material, specimen issues, airmails, some postal history materials and official and private posts for almost all countries and periods. Philately is interpreted in its widest sense and the more unusual artefacts include original unused artwork, horse licences and the pilot's licence of Captain John Alcock. A permanent exhibit of items from the Collections is on display in the British Library entrance area upper ground floor, which may be the best gallery of diverse classic stamps and philatelic material in the world.

Like British issues, the stamps could be embossed directly onto a document or on pieces of coloured paper with a cypher label at the back. Initially, colourless embossing was used although later on coloured ink was also used. Embossed adhesives were introduced in 1858, and these were either inscribed IRELAND or were regular British issues but with die letters which were exclusively used in Ireland only. Apart from general duty stamps, there were also directly embossed revenue stamps for Affidavit, Bankers Note or Bill, Bonds, Chancery Fee Fund, Civil Bill Duty, the Court of Bankruptcy and Insolvency, Enrolment, Intermediate Education, Judgements Registry, Law Fund, Lease, Lunacy Fee, Protests, Record of Titles, Registration of Deeds, the Supreme Court of Judicature, and Writ.

A block of British 6d Contract Note stamps with a Saorstát Éireann overprint, issued 1922 Following the Irish War of Independence, Ireland was partitioned and in 1922, the southern part fell under the administration of the Provisional Government of Ireland (). Various revenue stamps, either Irish issues as described above or regular British issues, were therefore overprinted accordingly. Rialtas overprints can therefore be found on Bankruptcy, Civil Service, Companies Registration, Contract Note, County Courts, Dog Licence Registration, Excise, Foreign Bill, Health & Pensions Insurance, Judicature, Land Registry, National Health Insurance, Official Arbitration, Petty Sessions, Records, Registration of Deeds and Unemployment Insurance stamps. The Irish Free State () was established at the end of 1922, and British or Irish revenues were once again similarly overprinted.

Tasmania's first set of revenue stamps was issued in 1863. Four values ranging from 3d to 10/- were issued, portraying Saint George and the Dragon. The initial issue was imperforate, but some unofficial perforations were done locally. Reissues of this design, with changes in the perforation, colour or paper, appeared between 1880 and 1888. In 1880, a new design showing a platypus was issued. Initially, four values ranging from 1d to 1/- were issued, but other values were added later. Throughout the 19th century, Tasmanian postage stamps were also valid for fiscal use, while the revenues were also accepted for postal use. In 1900, a number of the platypus and St. George revenue issues, as well as £1 postage stamps portraying Queen Victoria, were overprinted REVENUE.

Codentify is the name of a product serialization system developed and patented back in 2005 by Philip Morris International (PMI) for tobacco product authenticity,production volume verification and supply chain control. In the production process, each cigarette package is marked with a unique visible code (also called “Codentify”), that allows authenticating the code against a central server. In November 2010, PMI licensed this technology to is three main competitors, namely British American Tobacco (BAT), Imperial Tobacco Group (ITG), and Japan Tobacco International (JTI), and the four companies together formed the Digital Coding and Tracking Association (DCTA) which works to promote the system in order to replace governmental revenue stamps. Codentify was branded by its inventors as a “track & trace and product authentication technology”.

As cinderella stamps are defined by what they are not, there are many different types and the term is usually construed fairly loosely. Items normally regarded as falling within the area are poster stamps, propaganda labels, commemorative stickers, stamps issued by non-recognised countries or governments, charity labels like Christmas seals and Easter seals, most telegraph stamps, some railway stamps, some local stamps and purely decorative items created for advertising or amusement. Revenue stamps may be considered cinderellas, but as they are normally issued by an official government agency, they tend to be classified separately. Some telegraph, railway and other stamps may also be issued by government agencies but still fall under the cinderella umbrella since they are not for postal purposes.

The Melita issue is a series of dual-purpose postage and revenue stamps issued by the Crown Colony of Malta between 1922 and 1926, depicting the national personification Melita. They were commemorative stamps since they celebrated the islands' new status as a self-governing colony following a new constitution in 1921, but also a definitive issue intended for regular use over an extended period of time. Designed by two leading Maltese artists, Edward Caruana Dingli and Gianni Vella, the issue consisted of stamps in various denominations from ¼d to £1; Caruana Dingli's designs were used on the pence and pound values and Vella's design on the shilling values. The designs were poorly received when they were issued, and Caruana Dingli himself criticized the execution of the design.

Thomas Nast cartoon depicting the Whiskey Ring, published in Harper's Weekly (March, 1876) Dating back to the Presidency of Abraham Lincoln it was common for distillers and corrupt Internal Revenue agents to make false whiskey production reports and pocket unpaid tax revenue. However, during the early 1870s, the corruption became more organized by distillers, who used the illegally obtained money for bribery and illegal election financing, to the point where every agent in St. Louis was involved in corruption. This organized network, known as the Whiskey Ring, extended nationally and involved "the printing, selling, and approving of forged federal revenue stamps on bottled whiskey."Fredman (1987), The Presidential Follies In June 1874, President Grant appointed Benjamin Bristow as Secretary of Treasury, with authority to investigate the Whiskey Ring and prosecute wrongdoers.

This includes studying the postal history, postage stamps, revenue stamps, postal stationery and associated overprints from Gibraltar and any of these used in Morocco. Any new information is shared with the membership via its quarterly journal, "The Rock", which has been published since 1975, showing articles of interest not only to philatelists but also historians, artists and sociologists. The society has bi-annual meetings over a long weekend, mostly in the UK but sometimes in Gibraltar. The Spring meeting is generally held for the Annual General Meeting whilst the other is held in the Autumn for the annual competition, at which displays of a wide variety of philately related material are shown - not just stamps, but any historical or artistic artefacts with a (sometimes tenuous) link to Gibraltar philately.

The block of four of the Small One Dollar Red Revenues; now owned by Ding Jinsong (Chinese: 丁勁松) He was most noted as the founding father of Chinese philately and was crowned the King of Chinese Stamps after his acquisition of the rarest stamp, the block of four Red Revenue stamps from the original owner R. A. de Villard in 1927.Ma, Runsheng (1947.) Shanghai: Ma’s Illustrated Catalogue of the Stamps of ChinaWoo, L.Y. (Chinese: 吳樂園) (1983). Taipei: Red Revenue Surcharges Stamp Collection (Chinese: 紅印花加蓋郵票專集)Ministry of Transportation Post Office (Chinese: 交通部郵政總局) (1984). Taipei: Red Revenue Surcharge, Part I of 2 (Chinese: 紅印花郵票上編) He championed the study of the Red Revenues.

Ironically, the feature that gives this stamp its singular distinction and beauty, its coal-black color, was decided upon only a few days before the issue went to press; previous versions seen in surviving essays are far less dramatic in appearance. The $1 stamp and the eight others in the Trans- Mississippi series were originally to be two-toned, with all the vignettes printed in black and the various frames printed in different colors. In preliminary bi-color die essays, a brownish-purple frame surrounds the cattle herd. However, after the outbreak of the Spanish–American War in April, the Bureau of Engraving and Printing found its resources severely overtaxed by the need for additional revenue stamps, and so, elected to simplify the printing process for the Trans-Mississippi series by issuing the stamps in single colors.

Several other statutes which define offences likewise state "any person may arrest" someone committing the offence; relevant offences include making off without payment, hawking revenue stamps, and property damage — this last permits arrest for a past crime as well as one in progress. In addition, the Criminal Law (Jurisdiction) Act 1976 schedules offences associated with the Troubles in Northern Ireland, and authorises anyone to arrest someone for committing or having committed such an offence, whether in the Republic of Ireland or Northern Ireland. The 1976 act, and a similar Westminster act giving reciprocal extraterritorial jurisdiction, obviated the need for extradition between the jurisdictions, which would have been more controversial. If the arrester lacks reasonable cause to believe the arrested person to have committed the offence, the latter may sue the former for defamation, wrongful arrest, or trespass.

1/- Dog Licence Registration stamp, overprinted on a George V Petty Sessions key type The vast majority of Northern Ireland revenue stamps were British key types additionally inscribed NORTHERN IRELAND. In 1921, stamps were issued for Bankruptcy, Civil Service, Companies Registration, Contract Note, County Courts, Estate Duty, Foreign Bill, Judicature, Land Commission, Land Registry, Official Arbitration, Petty Sessions (including overprints for Dog Licence) and Registration of Deeds. Most of the 1921 issues depicted the reigning monarch, King George V, but some Contract Note and Petty Sessions stamps depicting King Edward VII were also issued, since they were printed on older stocks. Later issues depicted the then-current monarch, King George VI and later Queen Elizabeth II. Until 1950, Registration of Deeds stamps simply inscribed IRELAND were still being issued, but these were only valid in Northern Ireland.

As the Civil War progressed, the demand for photographs of family members, soldiers going off to war and returning war heroes increased dramatically, but not without the notice from the Federal government who saw the advent as an opportunity to raise much needed revenue for the war. On August 1, 1864 the Internal Revenue department passed a 'photograph tax' requiring photographers to pay a tax on the sale of their photographs. By 1864 there were no 'photography tax' stamps issued, so other stamps were substituted, typically, the proprietary or playing card revenue stamps was used, usually affixed to the back of the photograph. Already burdened with high overhead costs and scarcity of materials because of the war, large photograph companies organized and petitioned Congress, complaining that they were shouldering too much of the tax burden placed on the public.

Childe, Cromwell. “Exiles of the Orient: Queer Types Found in New York's Syrian Quarter.” The Washington Post. August 21, 1899. p. 4. Once a pervasive building type in the area, these “old law” tenements were “low, red brick tenements whose fronts [were] scrawled over with fire escapes” and consisted of apartments of three or four rooms and “whose rears opened down into desolately dark courts.”“A Bit of Syria Between the Skyscrapers: Lower New York.” The Baltimore Sun. March 22, 1931, p. SM 16. Like most other tenements in Little Syria, No. 109 Washington Street had a commercial space of two large rooms on the ground floor. Although there is little documentation of the tenement's early inhabitants or the use of the ground floor storefront, three Syrian immigrants ran cigar factories at 57 and 109 Washington Street in 1894 and were caught for fraudulently putting on revenue stamps for tax purposes on their products.

The 5/- stamp of 1908, overprinted on a special printing of the 10/- stamp in red (the stamp had been originally issued as a 10/- postage stamp in black in 1899) Malta's first revenue stamps were issued on 9 August 1899, and this issue consisted of the ½d, 1d, 4d, 1/- and 5/- values from the 1885–86 postage definitive issue depicting Queen Victoria locally overprinted Revenue at the Government Printing Office in Valletta. A number of overprint varieties, including double and inverted overprints, are known on this issue. On 17 November 1899, four values from the same set were issued overprinted REVENUE (in capitals) by De La Rue in London, and eight further values from the contemporary definitives depicting Queen Victoria or pictorial scenes were issued with this overprint in 1902. In around 1904, a 3d postage stamp depicting King Edward VII was issued with a local Revenue overprint. From 1904 to 1912, some of the contemporary definitives depicting King Edward VII or pictorial scenes were also issued overprinted REVENUE by De La Rue, with the overprint being identical to that used on the 1899–1902 issue.