20:
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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
118:
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. Many British stamps with denominations up to 2s6d were valid for both postal and
151:
overprinted existing stocks of postage stamps with that inscription. Some high value stamps which bore these inscriptions were primarily intended for fiscal use and were almost exclusively used as such, but their inscriptions theoretically also made them postage stamps and they are therefore listed
206:
Stamp collectors generally prefer dual-purpose stamps which were used for postal purposes rather than ones which were used as revenues. Due to this, fiscally used stamps tend to be cheaper than postally used ones.
166:
After the late 1930s many colonies dropped the "Postage & Revenue" inscription from their stamps, but many stamps remained valid for both uses. A few current or former
British colonies such as
147:). Most British colonies issued stamps bearing inscriptions such as "Postage & Revenue" between the late 19th and early 20th centuries, and some countries such as
110:, 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
155:
In some cases, the issue of dual-purpose stamps created problems regarding the division of income between the post office and the treasury. Some colonies such as
545:
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also allowed postage stamps to be used for certain fiscal purposes without having an inscription on the stamps themselves.
115:
589:
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359:
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59:. They often but not always bore an inscription such as "Postage and Revenue". Dual-purpose stamps were common in the
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19:
584:
301:
194:(then known as Siam) issued between 1887 and 1904 were inscribed "Postage & Revenue". Some countries such as
237:
273:
67:
during the 19th and 20th centuries, and they are still used in some countries as of the early 21st century.
329:
579:
574:
499:
Stanley
Gibbons Postage Stamp Catalogue: Part III (Foreign Countries) America, Asia and Africa
435:
Davenhill, Noel (December 2019). "British
Colonial and Protectorate Stamps – Part 19: Malta".
437:
156:
8:
216:
144:
124:
32:
528:
415:
383:
355:
83:
120:
550:
502:
379:
376:
Stanley
Gibbons Stamp Catalogue: Commonwealth and British Empire Stamps 1840–1970
160:
130:
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107:
64:
60:
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switched a number of times between having separate and dual-purpose issues.
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71:
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A Ceylon postage stamp overprinted as a dual-purpose stamp in 1890
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continue to issue dual-purpose stamps in the early 21st century.
441:. Vol. 50, no. 7. Stanley Gibbons Ltd. pp. 62–68.
28:
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The use of dual-purpose stamps in the various colonies of the
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In 1881, the
Customs and Inland Revenue Act was passed in the
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89:
70:
Dual-purpose stamps used for postal purposes usually bear a
411:
351:
290:
The
Compound Stamps (Postage and Revenue,) of Great Britain
74:, while those which are used as revenues bear some form of
300:: The Scott Stamp and Coin Co., Limited. Archived from
31:postmarks) and as a revenue stamp (single with an
16:Stamp that may be used to pay for post or revenue
566:
51:, is a stamp which is equally valid for use for
219:, which refers to postal use of a revenue stamp
127:issued during this period were duly inscribed.
27:used as a postage stamp (strip of three with
235:
401:
399:
102:of 1881, the UK's first dual-purpose stamp
90:Use in the British Empire and Commonwealth
434:
177:
405:
345:
186:Thai postage and revenue stamp from 1899
181:
129:
93:
18:
546:"Stamp Values & Guide to Condition"
396:
259:
257:
255:
567:
319:"Customs and Inland Revenue Act, 1881"
474:
451:
286:
515:
252:
287:Lundy, Frederick George C. (1894).
13:
14:
601:
368:
119:fiscal use until 1968, and most
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509:
491:
477:"St Kitts-Nevis (and Anguilla)"
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263:
445:
428:
414:: J. Barefoot Ltd. p. 5.
354:: J. Barefoot Ltd. p. 4.
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311:
280:
229:
1:
408:British Commonwealth Revenues
236:McClellan, Andrew (2011–17).
223:
201:
152:in postage stamp catalogues.
382:. 2015. pp. GB13–GB24.
23:A 1922 Malta stamp from the
7:
266:"Natal: Last but not least"
210:
10:
606:
590:Postage and revenue stamps
43:, sometimes also called a
505:. 1958. pp. 712–714.
41:postage and revenue stamp
518:"Iceland Tollur Cancels"
378:(117 ed.). London:
501:(51 ed.). London:
406:Barefoot, John (2019).
348:United Kingdom Revenues
346:Barefoot, John (2010).
585:Philatelic terminology
328:. 1881. Archived from
187:
178:Use in other countries
135:
103:
36:
438:Gibbons Stamp Monthly
248:on 24 September 2017.
185:
133:
116:Lilac and Green Issue
97:
22:
464:on 15 December 2019.
125:commemorative stamps
84:commercial overprint
475:McClellan, Andrew.
452:McClellan, Andrew.
307:on 14 January 2023.
217:Postal fiscal stamp
82:, a handstamp or a
33:Anglo-Egyptian Bank
487:on 5 October 2019.
326:legislation.gov.uk
188:
136:
104:
45:dual-purpose stamp
37:
421:978-0-906845-76-9
389:978-0-85259-918-1
597:
560:
559:
554:. Archived from
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536:
535:
533:
527:. Archived from
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516:Barefoot, John.
513:
507:
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495:
489:
488:
483:. Archived from
481:Revenue Reverend
472:
466:
465:
460:. Archived from
458:Revenue Reverend
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443:
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426:
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403:
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335:on 11 July 2019.
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277:
272:. Archived from
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250:
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244:. Archived from
242:Revenue Reverend
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114:of 1881 and the
57:revenue purposes
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551:Stanley Gibbons
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534:on 4 June 2017.
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525:J. Barefoot Ltd
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503:Stanley Gibbons
497:
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469:
450:
446:
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410:(10 ed.).
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380:Stanley Gibbons
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190:Some stamps of
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12:
11:
5:
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580:Revenue stamps
577:
575:Postage stamps
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558:on 1 May 2020.
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444:
427:
420:
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388:
367:
361:978-0906845691
360:
350:(5 ed.).
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276:on 1 May 2020.
270:Stamp Magazine
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145:postal fiscals
140:British Empire
108:United Kingdom
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65:British Empire
61:United Kingdom
49:compound stamp
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298:New York City
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76:fiscal cancel
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35:cancellation)
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556:the original
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529:the original
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485:the original
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462:the original
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454:"Montserrat"
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330:the original
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302:the original
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274:the original
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264:Lee, Julia.
246:the original
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69:
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40:
38:
25:Melita issue
112:Penny Lilac
100:Penny Lilac
78:(such as a
569:Categories
224:References
202:Collecting
168:Montserrat
121:definitive
80:pen cancel
123:and some
211:See also
192:Thailand
72:postmark
63:and the
238:"Malta"
196:Iceland
53:postage
418:
386:
358:
149:Ceylon
29:Sliema
532:(PDF)
521:(PDF)
333:(PDF)
322:(PDF)
305:(PDF)
294:(PDF)
172:Nevis
161:Natal
157:Malta
47:or a
416:ISBN
412:York
384:ISBN
356:ISBN
352:York
170:and
159:and
143:(as
98:The
86:).
55:or
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523:.
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398:^
324:.
296:.
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254:^
240:.
39:A
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364:.
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
