Share your GB, Australia, Commonwealth & other REVENUE stamps here

We all have and handle these from time to time. "Back of book", Revenues, "Cinderellas", duty stamps and all kinds of other stamp like labels. Discuss them all HERE!

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Re: Revenue Stamps

Post by Global Admin »

You have 73,000 posts and know full well we do NOT do lazy and totally meaningless 2 word (or 3 or 4 word) headings here, such as 'Revenue Stamps'.

All members have an hour to edit. :roll:

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Re: Revenue Stamps: Identifying and Discussing these Cinderellas

Post by RogerE »

I was motivated to start this thread by the following two posts:

johnvincentio wrote: 10 Jun 2023 15:54 Can anyone help with these stamps? I can only guess, maybe Egyptian.

Image

I earlier submitted this under a different thread but it appears I may have committed a faux pas in so doing.
https://stampboards.com/viewtopic.php?t=10277&start=27871
.
Eli wrote: 10 Jun 2023 16:55 Not sure it is the correct thread for such questions. Anyway, revenue stamps from Egypt from the period the country created a unity with Syria and was called UAR - United Arab Republic. The design shows the constitution and the year is written in Arabic 1962. These are the low values of 20 Mils.
https://stampboards.com/viewtopic.php?t=10277&start=27872
.
_______________________
.
Here is an Egyptian [UAR] Official stamp (postage, not revenue) with inscription at the head matching the Arabic inscription on the revenue stamps shown by johnvincentio and identified by Eli.

UAR Egypt, 1966: 1m Official stamp
UAR Egypt, 1966: 1m Official stamp
.
Google Translate supplies the following version of the header:
.
الجمهورية العربية المتحدة
[aljumhuriat alearabiat almutahida]
United Arab Republic
.
__________________________
.
Here is a group of revenue stamps listed on eBay as Egypt UAR 1964-1980 (so some date from beyond the "UAR" period):
s-l1600.jpg
.
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Re: Revenue Stamps: Identifying and Discussing these Cinderellas

Post by RogerE »

Maldive Islands issued a long set of stamps in 1960.

Catalogues such as those of Stanley Gibbons and Scott list 11 stamps in that set, with face values ranging from 2L up to 10R. But in fact there are three more stamps in the set, with face values 25R, 50R and 100R. These three are usually described as fiscal stamps, that is, revenue stamps, as their use was apparently restricted to payment of taxes on legal documents, though in fact very little official information about them seems to be known. It would be wonderful if some reader of this post could add any information about them, or examples of their use.

Maldives, 1960: Definitives 2L to 10R,<br />(SG 51-61; Sc 58-68)<br />plus three fiscals/revenues 25R, 50R, 100R
Maldives, 1960: Definitives 2L to 10R,
(SG 51-61; Sc 58-68)
plus three fiscals/revenues 25R, 50R, 100R
(current eBay offering)
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Re: Revenue Stamps: Identifying and Discussing these Cinderellas

Post by RogerE »

Australia has issued a great many revenue stamps.

Here is a group of Australian decimal currency income tax instalment stamps (currently on eBay):

Australian Commonwealth (C of A) 1971 <br />tax instalment stamps (check portion)
Australian Commonwealth (C of A) 1971
tax instalment stamps (check portion)
.
The stamps begin as pairs, comprising a wide stamp entitled "tax instalment" and a narrow companion stamp entitled "tax check". Use of these stamps was phased out in 1990.

Australian Commonwealth (C of A) 1971<br />tax instalment pairs, top left corner position comprising two pairs<br />The security underprint is clearly visible in the selvedge
Australian Commonwealth (C of A) 1971
tax instalment pairs, top left corner position comprising two pairs
The security underprint is clearly visible in the selvedge
A widely used online source of information about Australian revenue stamps is Dave Elsmore's Australia and New Zealand Revenue and Railway Fee Stamp Catalogue
https://ozrevenues.com/tabs/t12.html
.
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Re: Revenue Stamps: Identifying and Discussing these Cinderellas

Post by 22028 »

In my father's estate I also found these "Cinderellas"..., can anyone tell me what they were for?
Cinderellas-Monate.jpg
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Re: Revenue Stamps: Identifying and Discussing these Cinderellas

Post by RogerE »

The German cinderellas shown here by 22026 are not revenue stamps. They are purely decorative/artistic items. I discussed them in detail in the Spirit of Cinderellas thread, at

https://stampboards.com/viewtopic.php?t=221&start=579
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Some follow-up posts in that thread have added to the discussion.
_______________
.
Characteristics of revenue stamps

I would expect a revenue stamp to have two identifiable characteristics ("What, and how much"):

• A "statement of purpose", naming the goods or services for which the revenue was being collected.

• A "face value", showing either the amount of revenue being collected, and effectively receipted by the stamp, or alternatively/simultaneously, the total value or quantity of the goods or services that was the basis for calculating the revenue being collected.

Perhaps there are exceptions to this description, but it covers the revenue stamps that I am acquainted with.

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Re: Revenue Stamps: Identifying and Discussing these Cinderellas

Post by RogerE »

Canadian Electricity and Gas Inspection revenue stamps

In the post initiating this thread I included, as examples of revenue stamps, some Canadian Electricity and Gas [Meter] Inspection revenues.
https://stampboards.com/viewtopic.php?p=10543267#top
.
Here is a 1934 inspection receipt from Ottawa, showing some of those stamps in actual use. I acquired this item recently for one of my collections.
Canada, 1934: Electricity meter inspection certificate,<br />with $10.20 revenue stamps attached, <br />as a receipt for the fee paid by the meter holder.<br />The stamps were serially numbered when printed, as an accountancy aid.
Canada, 1934: Electricity meter inspection certificate,
with $10.20 revenue stamps attached,
as a receipt for the fee paid by the meter holder.
The stamps were serially numbered when printed, as an accountancy aid.
.
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Re: Revenue Stamps: Identifying and Discussing these Cinderellas

Post by RogerE »

Canadian Electricity and Gas Inspection revenue stamps

A current eBay item shows a full sheet of $10 Canadian Electricity and Gas Inspection revenue stamps. The 5x10 layout, the order in which the serial numbers were arranged, and some printing details, are evidenced by the sheet.
The imprint is in the top selvedge/margin, and there is a guide mark (?) at the extreme left edge of the sheet, opposite row 3.

Canada: $10 Electricity and Gas Inspection revenues, <br />Series of 1930, full 5x10 sheet<br />Serial numbers 337451–337500<br />(current eBay offering)
Canada: $10 Electricity and Gas Inspection revenues,
Series of 1930, full 5x10 sheet
Serial numbers 337451–337500
(current eBay offering)
/RogerE 🦉
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Re: Revenue Stamps: Identifying and Discussing these Cinderellas

Post by Ubobo.R.O. »

Roger. Ask a moderator to change the title to remove the word cinderellas.
Revenues and cinderellas are two different things.
And there is already a thread for cinderellas.
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Re: Revenue Stamps: Identifying and Discussing these Cinderellas

Post by RogerE »

Ubobo.R.O. wrote: 16 Jun 2023 18:46 Roger. Get a moderator to change the title to remove the word cinderellas.
Revenues and cinderellas are two different things.
And there is already a thread for cinderellas.
Hello Terry = Puffin = Ubobo.R.O..
In the first post of this new thread, I stated
Stampboards already has many posts devoted to cinderellas,
broadly defined as stamps that aren't postage stamps.


I'm aware that there are various definitions for "cinderellas". The definition I have used is widely accepted, and is quite well suited for someone who has found a "stamp" that isn't a postage stamp, and wonders what it is. That's where johnvincentio was coming from when he posted his question that prompted this thread.

If a person has a "non-postage stamp" and can actually identify something more about the type of "stamp", they can allocate it to a relevant category, such as revenue, parcel stamp, local, fantasy, forgery, etc. In that case, the class "cinderellas" effectively becomes "none of the above", that is, "it doesn't fit any of the formally recognised categories that I know about".

There are advocates of some of the formally recognised categories who vehemently argue against stamps in their favourite category being called "cinderellas". This may be the viewpoint that Puffin favours regarding the category revenue stamps. But it needs to be recognised that that is only one viewpoint of several, equally respectable positions. In philately, as in botany, zoology and elsewhere, there are the lumpers and the splitters. Such differences can be diplomatically accommodated. However, it is common experience to see that some members of each camp become prescriptive or even dictatorial over their favoured position.

The Cinderella Stamp Club of Australasia = CSCA publishes an excellent journal, Cinderellas Australasia, and wisely adopts the "lumper" viewpoint that any "non-postage stamp" can be discussed in its pages. Other cinderella clubs and publications around the world also tend to be "inclusive" rather than "exclusive".
https://www.philas.net.au/cinderella-stamp-club
.
Of course, there are also specialised groups and publications devoted to one or other of the categories within the broad class "non-postage stamps". A notable example, relevant to the present thread, is The American Revenue Association, and its widely respected journal The American Revenuer.
https://www.revenuer.org/the-american-revenuer.asp
.
/RogerE 🦉
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Re: Revenue Stamps: Identifying and Discussing these Cinderellas

Post by RogerE »

USA has issued a very large number of revenue stamps, for a wide variety of purposes.

Here is an interesting example from the category usually described as Match and Medicine revenues.
USA: Match and Medicine revenue<br />James Eaton, Utica, New York<br />1¢ tax on matches<br />US Internal Revenue Department<br />(Sc RO 73c)
USA: Match and Medicine revenue
James Eaton, Utica, New York
1¢ tax on matches
US Internal Revenue Department
(Sc RO 73c)
(current eBay item)
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Re: Revenue Stamps: Identifying and Discussing these Cinderellas

Post by RogerE »

Here is another Canadian document with revenue stamps.

In this case the document certifies that an Ontario grocer's scales (and other measuring instruments?) were accurate within allowable tolerances, on 7 Nov 1944. The document required payment of $2.50 for the testing and certification. That payment was receipted by the two Weights and Measures (series 1930) revenues attached, and cancelled by the inspector's signature.

Ontario, Canada: $2.50 Weights and Measures revenues on 1944 document
Ontario, Canada: $2.50 Weights and Measures revenues on 1944 document
.
Note how much more informative it is to have the stamps on a relevant document — the purpose is clear, but also the social context is documented.

/RogerE 🦉
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by BigSaint »


Sorry RogerE,

Cinderella is not entitled to receive an invitation to the Revenue ball.

Thread merged with a dedicated Revenue thread

:D
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Re: Revenue Stamps: Identifying and Discussing these Cinderellas

Post by RogerE »

RogerE wrote: 10 Jun 2023 20:04 I was motivated to start this thread by the following two posts:

johnvincentio wrote: 10 Jun 2023 15:54 Can anyone help with these stamps? I can only guess, maybe Egyptian.

Image

I earlier submitted this under a different thread but it appears I may have committed a faux pas in so doing.
https://stampboards.com/viewtopic.php?t=10277&start=27871
.
Eli wrote: 10 Jun 2023 16:55 Not sure it is the correct thread for such questions. Anyway, revenue stamps from Egypt from the period the country created a unity with Syria and was called UAR - United Arab Republic. The design shows the constitution and the year is written in Arabic 1962. These are the low values of 20 Mils.
https://stampboards.com/viewtopic.php?t=10277&start=27872
.
Hello Brad = BigSaint. Yes, moving the above posts to this thread is appropriate, thank you.
When I started a separate thread about identifying which "non-postage stamps" are revenue stamps, I was not aware of this previously existing thread devoted to revenues. Now the few preceding posts are in their appropriate thread ;)

/RogerE 🦉
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »



Even for most Australian philatelists, this revenue is quite unfamiliar.
.
South Australia, 1936/1937<br />3d Swine stamp duty<br />(Elsmore: SA Swine Duty, No. 2)<br />(current eBay item)
South Australia, 1936/1937
3d Swine stamp duty
(Elsmore: SA Swine Duty, No. 2)
(current eBay item)
The Elsmore online catalogue is at
https://www.ozrevenues.com/Revenue-Railway-Local-Perfin-Catalogue/sa-revenue-catalogue.htm
.
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by Global Admin »

Added this cool goodie to stock today. :lol:

Image

Tasmania 1892 £1 Tablet Queen Victoria o/p ‘REVENUE’ postally on the *LAST DAY* legal! - Amazing find. These Postal Fiscal £1 Queen Victoria Stamps overprinted “REVENUE” were mostly used for Stamp Duty purposes, and are often found thus, but were of course full legal for POSTAL use up until November 30, 1900, (see SG note after SG F39) hence their full SG listing. A few philatelic singles and covers were created - near all cancelled Hobart - this one was invoiced for $A2,250 see - https://tinyurl.com/Tas1900 - Not many were done, as of course, £1 was well OVER one week’s gross wages then! Gorgeous printing by De La Rue in London. Better than usual perfs centering. SG F39, £225=$A450 - where this price has been literally unchanged for 25 years - insane: show me another for sale globally at ANY price! It is FAR scarcer than the basic QV £1 - SG #225, cat £500=$A1,000. Scott #A35, Cat $US350=$A540 - a little more sensible. Fine full face “Socked On The Nose” upright cds cancel of “HOBART - NOV 30 - 00 - TASMANIA” CTO on the very last day of validity - $A250 - Stock 961LR
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by gregbear61 »

A quirk with these is that they were issued on 15th Nov 1900, so they were only valid for postal use for 15 days to the 30th. It wasn't really intended that they be used postally at the time.
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

Recently in this thread I showed two of Canada's Weights and Measures revenue stamps on document.
https://www.stampboards.com/viewtopic.php?t=43101&start=311
.
Here is the full Canadian KGV 1930 set of Weights and Measures revenues, from 5¢ to $10:

Canada, 1930: Van Dam FWM 60 – FWM 71<br />5¢–$10 KGV Weights and Measures revenues
Canada, 1930: Van Dam FWM 60 – FWM 71
5¢–$10 KGV Weights and Measures revenues
Earlier, a nice group of Queen Victoria Weights and Measures revenue stamps was shown at
https://www.stampboards.com/viewtopic.php?p=9600329&#p9600329
.
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

Here is a nice group of early Canadian crowned Weights and Measures revenue stamps:

Canada, Weights and Measures revenues<br />Top row: 5¢–30¢, red serial number above crown (FWM 1–5)<br />Bottom row: 30¢–$2, red serial number in centre panel (FWM 8–12)<br />(current eBay offering)
Canada, Weights and Measures revenues
Top row: 5¢–30¢, red serial number above crown (FWM 1–5)
Bottom row: 30¢–$2, red serial number in centre panel (FWM 8–12)
(current eBay offering)
.
One cent and two cent Weights and Measures

Lower value revenues from this series were also issued. They are relatively scarce:

Canada, Weights and Measures revenues<br />Blue 1¢, 2¢, red serial number in centre panel (FWM 6, 7)<br />Black 1¢, 2¢, red serial number in centre panel (FWM 13, 14)<br />(current eBay offerings)
Canada, Weights and Measures revenues
Blue 1¢, 2¢, red serial number in centre panel (FWM 6, 7)
Black 1¢, 2¢, red serial number in centre panel (FWM 13, 14)
(current eBay offerings)
.
/RogerE 🦉
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

Here is a 1902 Canadian document bearing crowned Weights and Measures revenue stamps:


The certificate (Form O.6) attests to verification of four weights, two volume measures, an equal-armed balance (scales), and two platform scales. Total inspection fee was $1.85, paid and receipted by the attached crowned Weights and Measures revenue stamps: 2x10¢ +15¢ + $1.50. We can imagine the business was probably a small general store.
Document bearing <br />Canadian crowned Weights and Measures revenues (2x10¢, 15¢, $1.50)<br />with blue serial numbers in the central panel.<br />(Current eBay offering)
Document bearing
Canadian crowned Weights and Measures revenues (2x10¢, 15¢, $1.50)
with blue serial numbers in the central panel.
(Current eBay offering)
.
The document has a strong vertical fold and a lighter horizontal fold (for convenient storage), and some ageing discolouration, but it still preserves insight into practical details of small business practice at the very beginning of the 20th century. The business was in the small coastal town of Fourchu, Cape Breton Island, in Nova Scotia.
Fourchu, Cape Breton Island, Nova Scotia<br />Acknowledgement: Wikipedia
Fourchu, Cape Breton Island, Nova Scotia
Acknowledgement: Wikipedia
.
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by PetCin88 »

Maldives is part of the Commonwealth

Maldives 2015 10,000 Rufiyaa Revenue Stamp

To Celebrate 50 Years of Independence - Maldives released a special Revenue Stamp in 2015. I was lucky to be able to get Serial Number 1

15.40 Rufiyaa = approx US$1 so depending on the exchange rate this 10,000 Rufiyaa stamp has a face value of approx US$650 - probably used to pay Business Tax or Stamp Duty 🤷‍♂️
Maldives 2015 10,000 Rufiyaa Revenue Stamp
Maldives 2015 10,000 Rufiyaa Revenue Stamp
My Maldives 🇲🇻 Collection Website:
https://petercin.wixsite.com/maldivesrufiyaa
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

After the post showing Canadian Weights and Measures revenues on a 1902 document,
.
https://www.stampboards.com/viewtopic.php?t=43101&start=319
.
I will now show several other examples of usage on documents, in chronological order.


Here is a 1905 document
Document bearing<br />Canadian crowned Weights and Measures revenue (5¢) with central blue serial number,<br />plus elderly Queen Victoria Weights and Measures revenues (20¢, 13x$2)<br />with central red serial numbers. Total = $26.25<br />(Current eBay offering)
Document bearing
Canadian crowned Weights and Measures revenue (5¢) with central blue serial number,
plus elderly Queen Victoria Weights and Measures revenues (20¢, 13x$2)
with central red serial numbers. Total = $26.25
(Current eBay offering)
.
The business (apparently a coal company) was in Rondeau, Ontario.
.
Location of Rondeau, Ontario, on Lake Erie<br />Map acknowledgement: University of Waterloo
Location of Rondeau, Ontario, on Lake Erie
Map acknowledgement: University of Waterloo
.
With so many revenue stamps on the face of the document, apart from one heavyweight scale (over 6,000 lb capacity) we cannot see details of any other scales and devices that were tested and approved.

The document is missing a symmetrical portion at the left margin, where it was horizontally folded — perhaps it was attached at that point by a pin or nail or drawing pin [= thumb tack] to a wall or cupboard door. After all, the business manager would have needed to be able to show the document if the premises were inspected.

In former times, someone obtaining this document would have considered soaking the revenue stamps off the page, and probably discarding the two damaged $2 stamps and the form itself. Look at how much information would have been lost if that had happened; the stamps by themselves, if removed from the document, tell very little of the story, and a piece of history would have been lost.

/RogerE 🦉
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

Next, here is another document bearing Canadian Weights and Measures revenue stamps, this one dated 1908.

Document bearing<br />Canadian crowned Weights and Measures revenues (10¢, 15¢) with central blue serial number,<br />plus elderly Queen Victoria Weights and Measures revenue ($1) with central red serial number,<br />and Edward VII Weights and Measures revenues (5x$5) with red serial numbers at base. <br />Total = $26.25<br />The stamp with missing corner was probably damaged when applied.<br />All hand stamped diagonally CANCELLED in red.<br />(Current eBay offering)
Document bearing
Canadian crowned Weights and Measures revenues (10¢, 15¢) with central blue serial number,
plus elderly Queen Victoria Weights and Measures revenue ($1) with central red serial number,
and Edward VII Weights and Measures revenues (5x$5) with red serial numbers at base.
Total = $26.25
The stamp with missing corner was probably damaged when applied.
All hand stamped diagonally CANCELLED in red.
(Current eBay offering)
Back of the document, showing further detail:<br />the tested scale was capable of measuring up to 200,000lb, <br />and was Gurney brand scale No. 39083.
Back of the document, showing further detail:
the tested scale was capable of measuring up to 200,000lb,
and was Gurney brand scale No. 39083.
.
This time much more of the face of the form is visible, and it is clear that just one heavyweight track scale (capable of measuring weights exceeding 6,000 lb) was the subject of the testing and certification. This gives us confidence to deduce that the 1905 form in the previous post was certifying just one scale, of the same heavyweight type, and no other items were certified "under" the numerous revenue stamps on that document. Evidently $26.25 was the fixed charge for certification of a single scale capable of measuring weights above 6,000 lb. This extrinsic information would have been sufficient to show what the 1905 document was certifying.

The business, Lake Erie Coal Ltd(?), was based in Erieau, Ontario — located on the northern shore of Lake Erie, a short distance east of Rondeau (see previous post). As a further conjecture, based on the potential relationship of the 1905 document and this 1908 document is that perhaps the company owning the scale was essentially the same business, having relocated a small distance in the meantime, and perhaps changed its name slightly. These two documents were probably both sourced from the records of that company.

This document is signed by R. A. Hughes, Assistant Inspector of Weights and Measures. This is the same offical who signed the 1905 document for a business in Rondeau, shown in the previous post.

/RogerE 🦉
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

Here is the last document I will show for now, bearing Canadian Weights and Measures revenue stamps, this one dated 1911.

Document bearing<br />Canadian elderly Queen Victoria Weights and Measures revenues (50¢, 75¢)<br />and Edward VII Weights and Measures revenues (5x$5), all with red serial numbers.<br />Total = $26.25<br />(Current eBay offering)
Document bearing
Canadian elderly Queen Victoria Weights and Measures revenues (50¢, 75¢)
and Edward VII Weights and Measures revenues (5x$5), all with red serial numbers.
Total = $26.25
(Current eBay offering)
.
Once again, a $26.25 fee paid for certifying a heavyweight scale capable of measuring weights over 6,000 lb.

The form was issued to Père Marquette Pty Co (?), in Round Eau [=Rondeau(?)], in Ontario's London Weights and Measures Inspection Division.

The three documents shown in the latest three posts show us why the Weights and Measures revenues with low face values are relatively "scarcer" than those with higher face values such as $2 and $5.

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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

img287.jpg
img288.jpg
.
A post by Stuart = SBaker62 asking about this Queensland £50 revenue stamp has been added in another thread, at
.
https://www.stampboards.com/viewtopic.php?p=10802327#top
.
The question would probably have been more appropriate in this thread, where Australian revenues are a designated topic. However, I have answered the query in that thread, by providing the link (and some page references) to the relevant online study by Dave Elsmore
.
https://www.stampboards.com/viewtopic.php?p=10802327#p10802327
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

Here's an outstanding Canadian revenue item, currently on eBay:

Canada, 1930: KGV $3 <br />Electricity and Gas Inspection <br />Sunken die proof<br />(The corresponding issued stamp is FEG3)<br />Current eBay item #304836897634
Canada, 1930: KGV $3
Electricity and Gas Inspection
Sunken die proof
(The corresponding issued stamp is FEG3)
Current eBay item #304836897634
.
A very attractive item.

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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by Jon E »

That's a lovely item. I do like these Canadian issues and have been gathering a few as I expand into commonwealth and world revenues. I wonder why the stamps had to be so large (like a number of GB revenues) ?

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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

Jon E wonders: Why are many revenue stamps large?

We might not have a definitive answer to explain that observation, but I have two related suggestions.

• A large stamp with a "serious" design has gravitas. In other words, the size helps to ensure the stamp is treated seriously and respectfully.
• A large stamp placed on a large document (such as a legal instrument) or large container (such as a wine barrel) comes more readily to attention, so is noticed as doing the job it is intended to do.

Postage stamps have developed into items that promote tourism, national pride and identity, coming events, prestige of individuals, raise awareness of significant current issues, and so on. Revenue stamps, in most cases, serve no such extra agenda: their job is simply to be seen as official acknowledgements that relevant fees have been paid. Size implicitly says "this is an official instrument".

Two examples of large revenue stamps

Canada, 10c KGVI Federal Law stamp FSC21a
Canada, 10c KGVI Federal Law stamp FSC21a
India, Saurashtra, 5r KGVI Court Fee stamp<br />The text has the 5 rupee amount stated in nine languages<br />The punch holes denote cancellation
India, Saurashtra, 5r KGVI Court Fee stamp
The text has the 5 rupee amount stated in nine languages
The punch holes denote cancellation
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

Here is another on-document usage of a Canadian revenue. In this case we see an issued example of the $3 Electricity and Gas Inspection revenue shown earlier in beautiful sunken die proof, at
.
https://www.stampboards.com/viewtopic.php?t=43101&start=325

Canada, 1950: Electricity Meter Inspection<br />Fee for checking an electricity meter, and verifying its accuracy: $3<br />KGV 1930 series $3 Electricity &amp; Gas Inspection stamp (FEG 3)<br />tied by circular cancel, 17 Jan 1950
Canada, 1950: Electricity Meter Inspection
Fee for checking an electricity meter, and verifying its accuracy: $3
KGV 1930 series $3 Electricity & Gas Inspection stamp (FEG 3)
tied by circular cancel, 17 Jan 1950
Ontario Power Generation Inc. (OPG)

The inspection represented by this certificate was at the request of the O. L. H. & P. Co. Ltd. I am guessing that company ultimately became part of the Hydro-Electric Power Commission of Ontario (HEPCO), though my online search didn't locate an explicit reference. (Perhaps others will contribute more explicit information on O. L. H. & P. Co. Ltd.)

Evidently generation and supply of electricity in Ontario has long been the subject of considerable political debate and activity, and commercial involvement.
Wikipedia wrote:Ontario Hydro, established in 1906 as the Hydro-Electric Power Commission of Ontario, was a publicly owned electricity utility in the Province of Ontario. It was formed to build transmission lines to supply municipal utilities with electricity generated by private companies already operating at Niagara Falls, and soon developed its own generation resources by buying private generation stations and becoming a major designer and builder of new stations. As most of the readily developed hydroelectric sites became exploited, the corporation expanded into building coal-fired generation and then nuclear-powered facilities. Renamed as Ontario Hydro in 1974, by the 1990s it had become one of the largest, fully integrated electricity corporations in North America.
https://en.wikipedia.org/wiki/Ontario_Hydro
.
The more recent developments are reflected in this commentary:
Wikipedia wrote:Ontario Power Generation Inc. (OPG) is a Crown corporation and "government business enterprise" that is responsible for approximately half of the electricity generation in the province of Ontario, Canada. It is wholly owned by the government of Ontario. Sources of electricity include nuclear, hydroelectric, wind, gas and biomass. Although Ontario has an open electricity market, the provincial government, as OPG's sole shareholder, regulates the price the company receives for its electricity to be less than the market average, in an attempt to stabilise prices. Since 1 April 2008, the company's rates have been regulated by the Ontario Energy Board.

In June 2019, it was announced that a new corporate campus would be built in Clarington, Ontario, that will also house Ontario Power Generation's headquarters. In February 2023, it was announced that OPG would instead purchase the former head office building of General Motors Canada in Oshawa, Ontario, for their new headquarters, planning to open by 2024.

Establishment
Ontario Power Generation was established in April 1999 as part of plans by the Progressive Conservative government of Premier Mike Harris to privatise the assets of Ontario Hydro and deregulate the province's electricity market. OPG was one of the five successor corporations to Ontario Hydro and assumed ownership of all generating stations.
https://en.wikipedia.org/wiki/Ontario_Power_Generation
.
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Re: Revenue Stamps: Identifying and Discussing these Cinderellas

Post by Pelin »

RogerE wrote: 16 Jun 2023 16:01 Canadian Electricity and Gas Inspection revenue stamps

In the post initiating this thread I included, as examples of revenue stamps, some Canadian Electricity and Gas [Meter] Inspection revenues.
https://stampboards.com/viewtopic.php?p=10543267#top
.
Here is a 1934 inspection receipt from Ottawa, showing some of those stamps in actual use. I acquired this item recently for one of my collections.
Image
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by Pelin »

HalfpennyYellow wrote: 21 Jan 2013 08:40 .
I searched for quite a bit and while there are threads for revenue stamps of particular countries, there seems to be no thread dedicated to revenues of Great Britain and the Commonwealth. So if you have any, post them here. :)

Let me start with these. Here is a selection of three Maltese revenues:

1899 Queen Victoria 1s with local overprint Revenue (Barefoot 4)
1899 Queen Victoria 1s with London overprint REVENUE (Barefoot 13)
1908 Melita 2s6d with London overprint REVENUE (Barefoot 26)

Image
For the other revenue part of the topic I was intrigued to add this Cigarette tax stamp from Turkey, as a response to another cigarette tax shared under this topic. Issued in 1916 with a nominal value of 5 paras, written in Ottoman Turkish, catalogued under Suleyman Catalogue #303, part of fiscal stamps issued in Ottoman Empire era.
Attachments
5 paras Cigarette Tax Turkey
5 paras Cigarette Tax Turkey
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

Thanks Pelin, that Turkish cigarette tax stamp is an attractive revenue.
The calligraphy and the scroll work are beautiful. :D

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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

I showed a nice document bearing a Canadian $3 Electricity and Gas Inspection revenue (FEG 6), at
https://www.stampboards.com/viewtopic.php?t=43101&start=328


On-document usage of this revenue series is scarce (Van Dam)
I have just received a companion document, issued two days later (7 Dec 1949), bearing the $2 and $10 Electricity and Gas Inspection revenues (FEG 5, 7):
s-l1600.png


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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RevRed+ »



I am familiar with postage stamps being used on invoices as per the images below:

1d Edward VII stamp used on invoice
1d Edward VII stamp used on invoice
1d Edward VII stamp used on invoice
1d Edward VII stamp used on invoice



But, I haven't seen Embossed examples before. Can anyone tell me more about them, please?

Where would the embossing have taken place?

Who would have done the embossing?

The images bear a number at the top and what appears to be a date at the bottom? 11 10 = November 1910?
5 09 = May 1909?

Embossed Stamp Duty stamps.
Embossed Stamp Duty stamps.

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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RevRed+ »



Just a bump. ;)
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by Not Bruce »

The embossing was done by the government Stamp Office - there were 21 main offices in the UK and Ireland and plus another 21 auxiliary offices.

You didn't need to take each document there, most companies got blank receipts stamped in batches.

The ones in Ireland were Belfast, Cork and Dublin - the Irish embossed duty always showed a shamrock - although this wasn't the case for the north of Ireland where special dies were mostly used (indicated by a "Z")

Most of these are very common, however after independence in 1922, the red dies were struck with green ink for a very short while, these are the ones to look-out for and are seriously collected.
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RevRed+ »



Thank you - it's appreciated.
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

A nice group of Canadian Gas Inspection revenues, recently acquired. These 1897 Queen Victoria stamps are notable for their individual designs, differing significantly across the denominations.

Canadian Gas Inspection revenues<br />1897 Red control numbers<br />25¢ 50¢ 60¢ 75¢ $1 $10 <br />(vD FG18 19 20 21 22a 26]<br />Worn security pattern in $1 control panel<br />1897 Blue or purple conrol numbers<br />$2 $4<br />[vD FG 27 28a]
Canadian Gas Inspection revenues
1897 Red control numbers
25¢ 50¢ 60¢ 75¢ $1 $10
(vD FG18 19 20 21 22a 26]
Worn security pattern in $1 control panel
1897 Blue or purple conrol numbers
$2 $4
[vD FG 27 28a]
Canadian Gas Inspection revenues<br />1897 Red control numbers<br />50¢ $1 [vD FG 18 22a]<br />$1 has worn security pattern in control panel
Canadian Gas Inspection revenues
1897 Red control numbers
50¢ $1 [vD FG 18 22a]
$1 has worn security pattern in control panel
Catalogue numbers: vD = E.S.J. van Dam, The Canadian Revenue Stamp Catalogue, 2022 edn.

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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

More Canadian Gas Inspection revenues, recently acquired.
Three different series are represented here.

1897 Queen Victoria
Canada,1897: Gas inspection revenues<br />60¢ strip of three, red control numbers<br />[vD FG 20]
Canada,1897: Gas inspection revenues
60¢ strip of three, red control numbers
[vD FG 20]
1915 George V
Canada, 1915: Gas inspection revenues<br />$3 pair, Blue control numbers, dry print<br />[vD FG 31a]
Canada, 1915: Gas inspection revenues
$3 pair, Blue control numbers, dry print
[vD FG 31a]
1930 George V Electricity and Gas
Canada, 1930: Electricvity and Gas inspection revenues<br />$3 block of 4, blue control numbers<br />[vD FEG 10]
Canada, 1930: Electricvity and Gas inspection revenues
$3 block of 4, blue control numbers
[vD FEG 10]
Catalogue numbers: vD = E.S.J. van Dam, The Canadian Revenue Stamp Catalogue, 2022 edn.

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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »



A group of Canadian Electric Light Inspection revenues, recently acquired.


1900 Electric Light Effigy
("1897 series")
Canada, 1900: Electric Light inspection<br />50¢ 75¢ $1 $2 $5 $10<br />[vD FE 10a 12 13 14a 16b 17a]
Canada, 1900: Electric Light inspection
50¢ 75¢ $1 $2 $5 $10
[vD FE 10a 12 13 14a 16b 17a]
Catalogue numbers: vD = E.S.J. van Dam, The Canadian Revenue Stamp Catalogue, 2022 edn.

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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

Here's a remarkable group of Canadian Electricity and Gas Inspection stamps used on document, recently acquired:

Canada, 1948 document<br />bearing $132.60 in Electricity and Gas Inspection revenues
Canada, 1948 document
bearing $132.60 in Electricity and Gas Inspection revenues
Accounting:
60¢ x 11 = $6.60 [FEG8]
$3 x 35 = $105.00 [FEG10]
$1 x 1 = $1.00 [FG22]
$10 x 2 = $20.00 [FEG11]
Total = $132.60

Purple oval cancel x 19:
Electricity and Gas Inspection
District Inspector
Feb 10 1948
Howe St Vancouver B.C.
Dept. Trade & Commerce

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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

Canada Gas Inspection revenues

Canada, 1897: 60c QV, red control numbers<br />Four used pairs, FG 20<br />Handstamps: script or block font &quot;cancelled&quot;
Canada, 1897: 60c QV, red control numbers
Four used pairs, FG 20
Handstamps: script or block font "cancelled"
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

Revenue stamps from the Austro-Hungarian Empire have remarkably elegant designs.
Here is one example:

Austro-Hungarian Empire, 1868: 15kr revenue, value in German<br />Note the finely detailed  &quot;leaf&quot; background,<br />and the double-headed eagles above the numerical value<br />364153759512
Austro-Hungarian Empire, 1868: 15kr revenue, value in German
Note the finely detailed "leaf" background,
and the double-headed eagles above the numerical value
364153759512


Austro-Hungarian Military revenues


Revenue stamps for military use had the "leaf" background overprinted with a surround derived from the double-headed eagle. Here are some of those revenues. The central motif is unique to each value.

Austro-Hungarian Empire, 1868: <br />1kr, 2kr, 5kr, 15kr military revenues, values in Hungarian<br />Leaf background overprinted with double-headed eagle elements
Austro-Hungarian Empire, 1868:
1kr, 2kr, 5kr, 15kr military revenues, values in Hungarian
Leaf background overprinted with double-headed eagle elements
Austro-Hungarian Empire, 1868: <br />50kr, 1f military revenues, values in Hungarian<br />Leaf background overprinted with double-headed eagle elements
Austro-Hungarian Empire, 1868:
50kr, 1f military revenues, values in Hungarian
Leaf background overprinted with double-headed eagle elements
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

I particularly like the early Canadian revenue stamps with the crowned tablet design. Here are some I have recently acquired:

Canada, 1875: 50¢ Gas Inspection revenue<br />4½ mm red controls — FG2
Canada, 1875: 50¢ Gas Inspection revenue
4½ mm red controls — FG2
Canada, 1875: 2x 50¢ Gas Inspection revenues<br />3½ mm red controls — FG10
Canada, 1875: 2x 50¢ Gas Inspection revenues
3½ mm red controls — FG10
Canada, 1885: 50¢ Weights and Measures revenue<br />3½ mm blue controls in tablet — FWM29
Canada, 1885: 50¢ Weights and Measures revenue
3½ mm blue controls in tablet — FWM29
Canada, 1885: $2 Weights and Measures revenue<br />3½ mm blue controls in tablet — FWM32
Canada, 1885: $2 Weights and Measures revenue
3½ mm blue controls in tablet — FWM32
Canada, 1885: 30¢, 50¢, $2 Weights and Measures revenues<br />3½ mm blue controls in tablet — FWM28, 29, 32
Canada, 1885: 30¢, 50¢, $2 Weights and Measures revenues
3½ mm blue controls in tablet — FWM28, 29, 32
Centring is variable
Pen cancels are usual, hand stamps less so
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

Here are some more Canadian revenues with the crowned tablet design. I recently added these to my modest collection of Canadian Federal revenues.
(There are also many types of Canadian Provincial revenues — currently I am not actively collecting any of them, though of course there are some very interesting types.)

Canada, 1885: 20¢ Weights and Measures<br />3½ mm control number in panel (FWM 27)
Canada, 1885: 20¢ Weights and Measures
3½ mm control number in panel (FWM 27)
Canada, 1895: $10 Electric Light Inspection revenue<br />Blue contol number in panel (FE 7)<br />Cancelled with signature hand stamp
Canada, 1895: $10 Electric Light Inspection revenue
Blue contol number in panel (FE 7)
Cancelled with signature hand stamp
Canada, 1895: $10 Electric Light Inspection revenue<br />Blue contol number in panel (FE 7)<br />Cancelled with linear date stamp<br />26 Jan 1918
Canada, 1895: $10 Electric Light Inspection revenue
Blue contol number in panel (FE 7)
Cancelled with linear date stamp
26 Jan 1918
.
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RevRed+ »



A UK embossed revenue stamp? Dated 21.10.37

A UK embossed revenue stamp?  Dated 21.10.37
A UK embossed revenue stamp? Dated 21.10.37

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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by Not Bruce »

Yes it is... used to pay tax on an insurance policy by the look of things...
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

Recently in this thread I have shown several Canadian revenues with the crowned tablet design which I recently added to my modest collection of Canadian Federal revenues.
Canadian crowned tablet revenues
.
The standard reference work for these revenues is E.S.J. van Dam, The Canadian Revenue Stamp Catalogue, ISBN 978-0-920229-06-4. Catalogue numbers refer to the van Dam lisitngs.
.
Here are some of my latest acquisitions, no doubt familiar to Stampboards members such as Not Bruce ;)

Canadian Federal Electric Light Inspection revenues

The 1895 series of crowned tablet stamps, issued to document receipt of Electric Light Inspection fees, comprised seven denominations: 25¢, 50¢, $1, $2, $3, $5, $10.

Counter-intuitively, the $10 is the most frequently seen denomination, and the 25¢ and 50¢ are the least frequent. Evidently the lower denominations were typically pen cancelled with the date and initials of the inspector.

Examples are normally found "loose" (soaked off documents that served to record inspection at a premises) — examples on documents are rare (van Dam).
Canadian Electric Light Inspection, 1895 series: <br />FE1: 25¢, ms cancel 19 Feb 1898
Canadian Electric Light Inspection, 1895 series:
FE1: 25¢, ms cancel 19 Feb 1898
Canadian Electric Light Inspection, 1895 series: <br />FE2: 50¢, ms cancel 1 Mar1899
Canadian Electric Light Inspection, 1895 series:
FE2: 50¢, ms cancel 1 Mar1899
The $10 denomination appears to have later use. Here is an example cancelled in 1913, with a linear date-stamp rather than in manuscript.

Perhaps a Stampboards member may be able to tell us whether such later use of the $10 denomination reflects an increase in inspection fees during the the period when the crowned tablet series was in use, or whether it reflects the gradual spread of the electricity network between the mid-1890s and the First World War.
Canadian Electric Light Inspection, 1895 series: <br />FE7: $10, linear date-stamp cancel 19 Apr 1913
Canadian Electric Light Inspection, 1895 series:
FE7: $10, linear date-stamp cancel 19 Apr 1913
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by RogerE »

The Canadian revenues with the crowned tablet design include an extensive variety of issues for Weights and Measures inspection fees. In this post I show some examples I have recently acquired for my modest collection of Canadian federal revenue stamps.

Canadian Federal Weights and Measures inspection revenues

These revenue stamps document receipt of inspection fees for verification of weights and (volume) measures provided by various scales and containers in use in commercial venues.

The Canadian Revenue Stamp Catalogue by E.S.J. van Dam classifies them into four series:

A. 1876 series with red controls above crown

Five denominations in this series: 5¢, 10¢, 15¢, 20¢, 30¢.

The tablet below the crown was typically used to contain a manuscript cancellation, comprising the date (and sometimes initials) by the inspector.

Surviving examples have typically been soaked off documents certifying inspections; examples on original documents are very rare (van Dam).
Canadian Weights and Measures inspection, 1876 series:<br />FWM1: 5¢, ms cancel, 20 Jan 1882(?)
Canadian Weights and Measures inspection, 1876 series:
FWM1: 5¢, ms cancel, 20 Jan 1882(?)
Canadian Weights and Measures inspection, 1876 series:<br />FWM2: 10¢, ms cancel, 16 Aug 1878.
Canadian Weights and Measures inspection, 1876 series:
FWM2: 10¢, ms cancel, 16 Aug 1878.
.
B. Second series (1876?) with 4½mm red controls in tablet

Seven denominations in this series: 1¢, 2¢ blue; 30¢, 50¢, $1, $1.50, $2 in black.
The three lowest denominations are again the scarcest.

Examples on original documents are very rare (van Dam).
Canadian Weights and Measures inspection, second series (1876?):<br />FWM6: 1¢ blue, uncancelled.
Canadian Weights and Measures inspection, second series (1876?):
FWM6: 1¢ blue, uncancelled.
Canadian Weights and Measures inspection, second series (1876?):<br />FWM10: $1.00 black, uncancelled.
Canadian Weights and Measures inspection, second series (1876?):
FWM10: $1.00 black, uncancelled.
Canadian Weights and Measures inspection, second series (1876?):<br />FWM11: $1.50 black, ms cancel, 25 Aug 1886.
Canadian Weights and Measures inspection, second series (1876?):
FWM11: $1.50 black, ms cancel, 25 Aug 1886.
.
C. Third series (1878) with 3½mm red controls in tablet

Nine denominations: 1¢, 2¢, 5¢, 10¢, 15¢, 20¢, 30¢, 50¢, $1, in black.
The 5¢, 20¢, 30¢, 50¢ are relatively more frequently seen than the others, though all are uncommon.

Examples on original documents are rare (van Dam).
{None in this series recently acquired: this example on eBay}
Canadian Weights and Measures inspection, third series (1878):<br />FWM15: 5¢ black, uncancelled.<br />374349523184
Canadian Weights and Measures inspection, third series (1878):
FWM15: 5¢ black, uncancelled.
374349523184
.
D. Fourth series (1885) with 3½mm blue controls in tablet

Eleven denominations: 1¢, 2¢, 5¢, 10¢, 15¢, 20¢, 30¢, 50¢, $1, $1.50, $2, in black.
The four lowest denominations are scarcest.

Examples on original documents are rare (van Dam).
Canadian Weights and Measures inspection, fourth series (1885):<br />FWM30: $1.00 black, ms cancel, 4 Jan 1901.
Canadian Weights and Measures inspection, fourth series (1885):
FWM30: $1.00 black, ms cancel, 4 Jan 1901.
.

/RogerE 🦉
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Re: Share your GB, Australia, Commonwealth & other REVENUE stamps here

Post by ebay »

Nice to see these Roger

I only collect revenues which have Queen Victoria's portrait but i might in time start to collect these type.
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