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Revenue stamp

A revenue stamp, tax stamp, duty stamp or fiscal stamp is a (usually) adhesive label used to designate collected taxes or fees on documents, tobacco, alcoholic drinks, drugs and medicines, playing cards, hunting licenses, firearm registration, and many other things. Typically, businesses purchase the stamps from the government (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.

An 1898 £1 revenue stamp of Western Australia
Revenue stamps on smuggled tobacco seized by the British tax authorities.

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. Some countries also issued dual-purpose postage and revenue stamps.

Fiscal stamps of Punadra, Khadal, Ambaliara, Katosan and Jawhar ruled by Koli rulers in India 1947

Description Edit

 
An 1899 passport tax stamp from Cundinamarca in Colombia

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, 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.

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."[1]

History Edit

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.[2]

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.[3] 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. 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. 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.[4]

Methods of cancellation Edit

 
An American revenue stamp for the tax on playing cards

While revenue stamps often resemble postage stamps, they are not normally intended for use on mail and therefore do not receive a postal cancellation. Some countries such as Great Britain 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 pen cancels, inked handstamps, perforating, embossing, hole punching or simply tearing.

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".[5][6]

Collecting Edit

Revenue stamps were once widely collected by philatelists and given the same status as postage stamps in stamp catalogues 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.

The lowest point in revenue philately was during the middle years of the twentieth century. A Stanley Gibbons 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."[7] This is not a definition of philately that would be recognised today.

More recently, revenue philately has become popular again and now has its own FIP (Fédération Internationale de Philatélie) Commission and is an approved category in FIP endorsed stamp exhibitions.[8]

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.

Some types of revenue stamps Edit

 
1871 U.S. Revenue stamp for 1/6 Barrel of beer

Court fees Edit

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.[9]

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.[10]

Documents Edit

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.[11] Governments enforce the payment of the tax by making unstamped documents unenforcable in court. The tax has been applied to contracts, tenancy agreements, wills etc. A pre-printed revenue stamp appeared on many hundis of India.[12]

Tobacco and alcohol Edit

In many countries, tobacco and alcohol are taxed by the use of excise stamps. 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.[13]

Gallery Edit

See also Edit

References Edit

  1. ^ Home. The Revenue Society, 2011. Retrieved 1 October 2011.
  2. ^ İslamoğlu-İnan, Huri (2004). The Ottoman Empire and the World-Economy. Cambridge University Press. ISBN 978-0-521-52607-4.
  3. ^ "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.
  4. ^ Stanley Gibbons Stamp Catalogue: Part 21 South-East Asia. 4th edition. London: Stanley Gibbons, 2004, p. 1. ISBN 0852595638
  5. ^ "Revenue Stamp Mutilators". Early Office Museum. 2012. Retrieved 15 June 2012.
  6. ^ "United States Patent for a "Stamp Mutilator", 1900. No. 653366" (PDF).
  7. ^ "Stamp Collecting Hints" in Improved Postage Stamp Album. 28th edn. London: Stanley Gibbons, c. 1953, p. 3.
  8. ^ FIP REVENUE COMMISSION Fédération Internationale de Philatélie 2011. Retrieved 1 October 2011.
  9. ^ "South/Southeast Asia Library | UC Berkeley Library". www.lib.berkeley.edu.
  10. ^ , The Hindu, Sept. 10, 2003.
  11. ^ Dagnall, H. (1994) Creating a Good Impression: three hundred years of The Stamp Office and stamp duties. London: HMSO, p. 3. ISBN 0116414189
  12. ^ Hundi (Indian bill of exchange), British Museum, 2013. Retrieved 26 November 2013.
  13. ^ UK Duty Stamps Scheme. H.M. Revenue & Customs, May 2010. Retrieved 1 October 2011.
  14. ^ The International Playing-Card Society – The Ace of Spades

Further reading Edit

Revenue philatelic societies Edit

External links Edit

  • The American Revenuer – archive 1963–2015
  • Revenue and Railway stamps of Australia
  • State of New York Stock Transfer Tax stamps
  • UK Duty Stamps Scheme
  • Revenue Reverend website
  • timbres-fiscaux.fr (in French)

revenue, stamp, this, article, needs, additional, citations, verification, please, help, improve, this, article, adding, citations, reliable, sources, unsourced, material, challenged, removed, find, sources, news, newspapers, books, scholar, jstor, november, 2. This article needs additional citations for verification Please help improve this article by adding citations to reliable sources Unsourced material may be challenged and removed Find sources Revenue stamp news newspapers books scholar JSTOR November 2009 Learn how and when to remove this template message A revenue stamp tax stamp duty stamp or fiscal stamp is a usually adhesive label used to designate collected taxes or fees on documents tobacco alcoholic drinks drugs and medicines playing cards hunting licenses firearm registration and many other things Typically businesses purchase the stamps from the government 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 An 1898 1 revenue stamp of Western AustraliaRevenue stamps on smuggled tobacco seized by the British tax authorities 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 Some countries also issued dual purpose postage and revenue stamps Fiscal stamps of Punadra Khadal Ambaliara Katosan and Jawhar ruled by Koli rulers in India 1947Contents 1 Description 2 History 3 Methods of cancellation 4 Collecting 5 Some types of revenue stamps 5 1 Court fees 5 2 Documents 5 3 Tobacco and alcohol 6 Gallery 7 See also 8 References 9 Further reading 10 Revenue philatelic societies 11 External linksDescription Edit nbsp An 1899 passport tax stamp from Cundinamarca in ColombiaRevenue 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 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 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 1 History EditIn 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 2 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 3 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 nbsp A 1922 Malta 1d stamp from the Melita issue which was valid for both postal and fiscal use 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 branchThere 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 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 4 Methods of cancellation EditMain article Fiscal cancel nbsp An American revenue stamp for the tax on playing cardsWhile revenue stamps often resemble postage stamps they are not normally intended for use on mail and therefore do not receive a postal cancellation Some countries such as Great Britain 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 pen cancels inked handstamps perforating embossing hole punching or simply tearing 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 5 6 Collecting EditRevenue stamps were once widely collected by philatelists and given the same status as postage stamps in stamp catalogues 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 The lowest point in revenue philately was during the middle years of the twentieth century A Stanley Gibbons 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 7 This is not a definition of philately that would be recognised today More recently revenue philately has become popular again and now has its own FIP Federation Internationale de Philatelie Commission and is an approved category in FIP endorsed stamp exhibitions 8 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 Some types of revenue stamps EditMain article List of types of revenue stamps nbsp 1871 U S Revenue stamp for 1 6 Barrel of beerCourt fees Edit 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 9 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 10 Documents Edit 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 11 Governments enforce the payment of the tax by making unstamped documents unenforcable in court The tax has been applied to contracts tenancy agreements wills etc A pre printed revenue stamp appeared on many hundis of India 12 Tobacco and alcohol Edit In many countries tobacco and alcohol are taxed by the use of excise stamps 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 13 Gallery EditThis section contains an unencyclopedic or excessive gallery of images Please help improve the section by removing excessive or indiscriminate images or by moving relevant images beside adjacent text in accordance with the Manual of Style on use of images July 2019 Learn how and when to remove this template message nbsp Fiscal stamps of Punadra Khadal Ambaliara Katosan and Jawhar Princely states of Koli rulers in India nbsp Bahrain 1924 4a revenue stamp nbsp Canada 1897 1 electric light inspection stamp from the Lady of the Lightbulbs issue nbsp Serbian tobacco tax stamps on cigarette packets nbsp Hong Kong 1867 3c duty stamp nbsp Ireland 1939 2s passport stamp nbsp Malta 1899 5s revenue stamp nbsp Ottoman Empire 1918 20 pa on 1pi revenue stamp for the construction of Hejaz railway nbsp A 1 revenue stamp issued in 1918 featuring Charles Vyner Brooke the 3rd and last White Rajah of Sarawak nbsp Thrace under Allied occupation 1919 30st revenue stamp nbsp United Kingdom 1920 8d national health insurance stamp overprinted SPECIMEN nbsp United States of America 1898 c documentary stamp from the Battleship issue nbsp United States of America 1930 2c documentary stamp nbsp A Danish revenue stamp for spirits nbsp Old Frizzle an ace of spades with a Stamp duty in the United Kingdom similar to a banknote 14 see the article Richard Harding forger nbsp National Firearms Act 200 stamp See also EditImpressed duty stamp Postal tax stamp a postal stamp which also raises fiscal revenue Stamped paper Revenue stamps of the United States Ryan Collection a collection of Budapest municipal revenue stamps Turner Collection of Newspaper Tax StampsReferences Edit Home The Revenue Society 2011 Retrieved 1 October 2011 Islamoglu Inan Huri 2004 The Ottoman Empire and the World Economy Cambridge University Press ISBN 978 0 521 52607 4 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 Stanley Gibbons Stamp Catalogue Part 21 South East Asia 4th edition London Stanley Gibbons 2004 p 1 ISBN 0852595638 Revenue Stamp Mutilators Early Office Museum 2012 Retrieved 15 June 2012 archived from the original United States Patent for a Stamp Mutilator 1900 No 653366 PDF Stamp Collecting Hints in Improved Postage Stamp Album 28th edn London Stanley Gibbons c 1953 p 3 FIP REVENUE COMMISSION Federation Internationale de Philatelie 2011 Retrieved 1 October 2011 South Southeast Asia Library UC Berkeley Library www lib berkeley edu Court fee stamp racket busted The Hindu Sept 10 2003 Dagnall H 1994 Creating a Good Impression three hundred years of The Stamp Office and stamp duties London HMSO p 3 ISBN 0116414189 Hundi Indian bill of exchange British Museum 2013 Retrieved 26 November 2013 Archived here UK Duty Stamps Scheme H M Revenue amp Customs May 2010 Retrieved 1 October 2011 Archived here The International Playing Card Society The Ace of SpadesFurther reading EditCatalogues by Alfred Forbin Catalogues by Walter Morley Akerman Clive The Presentation of Revenue Stamps Taxes and Duties in South America New edition The Revenue Society of Great Britain 2002 Revenue philatelic societies EditAmerican Revenue Association Fiscal Philatelic Society The Revenue Society The State Revenue SocietyExternal links Edit nbsp Wikimedia Commons has media related to Revenue stamps The American Revenuer archive 1963 2015 Revenue and Railway stamps of Australia State of New York Stock Transfer Tax stamps UK Duty Stamps Scheme Revenue Reverend website timbres fiscaux fr in French Retrieved from https en wikipedia org w index php title Revenue stamp amp oldid 1130047213, wikipedia, wiki, book, books, library,

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