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457:, 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. Governments enforce the payment of the tax by making unstamped documents unenforceable in court. The tax has been applied to contracts, tenancy agreements, wills etc. A pre-printed revenue stamp appeared on many
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children's stamp album from the 1950s warned in its introduction: "Since
Philately is the collecting of stamps that are employed in connection with the Posts, do not put in your album fiscals, telegraph stamps, tobacco-tax labels and other such strange things as are often found in some collections."
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of the 18th century were revenues. 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
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Revenue stamps are stamps used to designate collected taxes and fees. They are issued by governments, national and local, and by official bodies of various kinds. They take many forms and may be gummed and ungummed, perforated or imperforate, printed or embossed, and of any size. In many countries,
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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."
473:. For instance, the producer may buy stamps from the government which are then affixed to each bottle of alcohol or packet of cigarettes to show that tax has been paid. Often the stamp will be fixed across a seal so that on opening the pack or bottle the stamp is destroyed.
164:, firearm registration, and many other things. Typically, businesses purchase the stamps from the government (thereby paying the tax), 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.
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From around 1900, United States revenue stamps were required to be mutilated by cutting, after being affixed to documents, and in addition to being cancelled in ink. A class of office equipment was created to achieve this which became known as "stamp mutilators".
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Although India is only one of several countries that have used tax stamps on legal documents, it was one of the most prolific users. The practice is almost entirely stopped now, partly due to the prevalence of forgeries which cost the issuing government revenue.
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304:. 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.
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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.
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they are as detailed in their design as banknotes; they are often made from the same type of paper. The high value of many revenue stamps means that they may contain security devices to prevent counterfeiting.
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and at exhibitions. After World War One, however, they declined in popularity, possibly due to being excluded from catalogues as the number of postage stamps issued rose rapidly and crowded revenues out.
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There are 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
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to reflect their dual function. 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
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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
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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.
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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.
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have issued stamps valid for both postage and revenue, but this practice is now rare. Many different methods have been used to cancel revenue stamps, including
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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.
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Creating a Good
Impression: three hundred years of The Stamp Office and stamp duties.
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or fees on documents, tobacco, alcoholic drinks, drugs and medicines, playing cards,
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The use of revenue stamps goes back further than that of postage stamps (
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Revenue stamps on smuggled tobacco seized by the
British tax authorities.
959:. Early Office Museum. 2012. Archived from the original on 17 June 2012
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Ottoman Empire 1918 20 pa on 1pi revenue stamp for the construction of
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The
Presentation of Revenue Stamps: Taxes and Duties in South America
915:"The Stamp Act of 1765 - A Serendipitous Find" by Hermann Ivester in
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296:. In the former British Empire, such stamps were often inscribed "
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In many countries, tobacco and alcohol are taxed by the use of
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1920 8d national health insurance stamp overprinted SPECIMEN
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is a (usually) adhesive label used to designate collected
1038:"South/Southeast Asia Library | UC Berkeley Library"
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contains an unencyclopedic or excessive gallery of images
394:) Commission and is an approved category in FIP endorsed
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Stanley
Gibbons Stamp Catalogue: Part 21 South-East Asia
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Thrace (under Allied occupation) 1919 30st revenue stamp
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An
American revenue stamp for the tax on playing cards
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The Revenue Society, 2011. Retrieved 1 October 2011.
1012:. 28th edn. London: Stanley Gibbons, c. 1953, p. 3.
857:, a collection of Budapest municipal revenue stamps
49:. Unsourced material may be challenged and removed.
605:1897 $ 1 electric light inspection stamp from the
841:, a postal stamp which also raises fiscal revenue
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977:: CS1 maint: bot: original URL status unknown (
16:Adhesive label used to collect taxes on products
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621:Serbian tobacco tax stamps on cigarette packets
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693:A $ 1 revenue stamp issued in 1918, featuring
432:1871 U.S. Revenue stamp for 1/6 Barrel of beer
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508:beside adjacent text, in accordance with the
453:The tax on documents, also commonly known as
362:Revenue stamps were once widely collected by
1220:State of New York Stock Transfer Tax stamps
502:removing excessive or indiscriminate images
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167:Revenue stamps often look very similar to
861:Turner Collection of Newspaper Tax Stamps
524:Learn how and when to remove this message
109:Learn how and when to remove this message
923:, Vol.XX, No.3, December 2009, pp.87-89.
893:The Ottoman Empire and the World-Economy
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1215:Revenue and Railway stamps of Australia
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1025:Fédération Internationale de Philatélie
392:Fédération Internationale de Philatélie
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1118:, May 2010. Retrieved 1 October 2011.
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1167:The Revenue Society of Great Britain
1100:, 2013. Retrieved 26 November 2013.
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326:While revenue stamps often resemble
47:adding citations to reliable sources
18:
850:Revenue stamps of the United States
746:1898 ½c documentary stamp from the
500:Please help improve the section by
409:stamps. However, both the standard
350:, hole punching or simply tearing.
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777:A Danish revenue stamp for spirits
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223:An 1899 passport tax stamp from
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1027:2011. Retrieved 1 October 2011.
424:List of types of revenue stamps
275:A 1922 Malta 1d stamp from the
34:needs additional citations for
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895:. Cambridge University Press.
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1055:Court fee stamp racket busted
891:Ä°slamoÄźlu-Ä°nan, Huri (2004).
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366:and given the same status as
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1718:Australian Capital Territory
1180:American Revenue Association
1174:Revenue philatelic societies
1010:Improved Postage Stamp Album
1008:"Stamp Collecting Hints" in
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418:Some types of revenue stamps
383:This is not a definition of
125:An 1898 ÂŁ1 revenue stamp of
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957:"Revenue Stamp Mutilators"
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1185:Fiscal Philatelic Society
765:1930 2c documentary stamp
334:. Some countries such as
1511:Turks and Caicos Islands
806:Richard Harding (forger)
763:United States of America
744:United States of America
1760:British Solomon Islands
935:. 4th edition. London:
308:Methods of cancellation
1824:Philatelic terminology
1456:British Virgin Islands
1370:Rhodesia and Nyasaland
1113:UK Duty Stamps Scheme.
1022:FIP REVENUE COMMISSION
651:1939 2s passport stamp
607:Lady of the Lightbulbs
506:moving relevant images
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1225:UK Duty Stamps Scheme
1208:The American Revenuer
820:National Firearms Act
666:1899 5s revenue stamp
590:1924 4a revenue stamp
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263:); the stamps of the
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1794:Philately portal
1609:United Arab Emirates
1077:London: HMSO, p. 3.
1042:www.lib.berkeley.edu
834:Impressed duty stamp
695:Charles Vyner Brooke
298:Postage and Revenue"
43:improve this article
1506:Trinidad and Tobago
1210:– archive 1963–2015
1190:The Revenue Society
917:The Revenue Journal
804:, see the article:
697:, the 3rd and last
465:Tobacco and alcohol
407:revenue and postage
285:Anglo-Egyptian Bank
1728:Northern Territory
1300:British Somaliland
1238:timbres-fiscaux.fr
636:1867 3c duty stamp
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1819:Cinderella stamps
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1753:Western Australia
1305:Cape of Good Hope
1061:, Sept. 10, 2003.
902:978-0-521-52607-4
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32:This article
30:
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1674:Switzerland
1577:Malay states
1380:South Africa
1295:Bechuanaland
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364:philatelists
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332:cancellation
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277:Melita issue
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225:Cundinamarca
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154:fiscal stamp
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41:Please help
36:verification
33:
1775:New Zealand
1650:Isle of Man
1594:Philippines
1240:(in French)
1071:Dagnall, H.
790:Old Frizzle
699:White Rajah
515:(July 2019)
340:pen cancels
254:Damga resmi
227:in Colombia
215:Description
1808:Categories
1733:Queensland
1547:Bangladesh
1501:Montserrat
1375:Seychelles
1320:Gold Coast
1290:Basutoland
1277:by country
1083:0116414189
945:0852595638
867:References
748:Battleship
572:rulers in
461:of India.
455:stamp duty
437:Court fees
358:Collecting
344:handstamps
265:Stamp Acts
206:rulers in
150:duty stamp
69:newspapers
1713:Australia
1635:Gibraltar
1614:Weihaiwei
1604:Singapore
1562:Hong Kong
1481:Guatemala
1421:Argentina
1385:Transvaal
1360:Nyasaland
1350:Mauritius
1059:The Hindu
634:Hong Kong
555:Ambaliara
449:Documents
385:philately
348:embossing
202:ruled by
192:Ambaliara
146:tax stamp
1748:Victoria
1743:Tasmania
1695:Scotland
1640:Guernsey
1589:Pakistan
1572:Malaysia
1471:Dominica
1466:Colombia
1431:Barbados
1409:Americas
1400:Zululand
1395:Zanzibar
1365:Rhodesia
1315:Ethiopia
973:cite web
828:See also
802:banknote
342:, inked
1706:Oceania
1645:Ireland
1599:Sarawak
1542:Bahrain
1521:Uruguay
1491:Jamaica
1441:Bolivia
1436:Bermuda
1426:Bahamas
1416:Antigua
1355:Nigeria
1330:Lesotho
1310:Eritrea
1233:website
1169:, 2002.
1073:(1994)
963:15 June
796:with a
703:Sarawak
649:Ireland
588:Bahrain
559:Katosan
547:Punadra
477:Gallery
248:In the
244:History
196:Katosan
184:Punadra
83:scholar
1770:Hawaii
1660:Jersey
1630:Cyprus
1623:Europe
1486:Guyana
1461:Canada
1390:Uganda
1340:Malawi
1283:Africa
1081:
943:
919:, The
899:
603:Canada
563:Jawhar
551:Khadal
504:or by
459:hundis
403:Michel
287:branch
281:Sliema
200:Jawhar
188:Khadal
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1678:Basel
1665:Malta
1655:Italy
1567:India
1557:China
1552:Batum
1335:Libya
1325:Kenya
996:(PDF)
879:Home.
792:, an
750:issue
664:Malta
609:issue
574:India
411:Scott
208:India
158:taxes
90:JSTOR
76:books
1765:Fiji
1584:Oman
1537:Aden
1530:Asia
1345:Mali
1079:ISBN
979:link
965:2012
941:ISBN
897:ISBN
570:Koli
561:and
235:The
210:1947
204:Koli
198:and
62:news
1829:Tax
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370:in
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