September 2009: Queensland - Marino Under the Stars
August 2009: Papua - £100 Stamp Duty
July 2009: New Zealand - Counterpart
June 2009: Tasmania - CANCELLED
May 2009: New South Wales - Beer Duty
April 2009: Great Britain - Paper Duty
March 2009: Canada - Tobacco Excise Revenue
February 2009: India - Consular Provisional Revenues
January 2009: South Australia - Railway Fee Revenue
Can you work the duty rate out?
Graphic © D Elsmore.
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Stamped Paper Sight note 16/6
Apparently there is only a single survivor of this value to date
Graphic © D Elsmore.
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Essay for 1d Unadopted design
This is the copy show in Bassett Hull Queensland [part I]
Graphic © F.Kiddle.
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'Marino Under the Stars'
Graphic © D Elsmore.
This pair of 1d revenues are from the Aramac Tramway Queensland and the only known multiple. Printed on QR sideways watermarked paper and perforated 12 by the Queensland Government Printer in 1945. This issue had 5 values 1d,3d,5d,6d,1/-.
The Tramway was built in 1913 to haul sheep, general freight & passengers from Aramac to Barcaldine and back but had little traffic. The 3' 6" gage Tramway was 46 miles long, finally closing in 1975. No decimal parcel revenues have been recorded and I have only recorded one complete set of the pre-decimal issue used plus the odd mint value.
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c1930 £100 on 2/6d
Apparently there is only a single survivor to date
Graphic © D Elsmore.
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Brown 'Error of colour' Inscribed Counterpart
Graphic © D Elsmore.
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Tasmania 1878 3d De La Rue Platypus tradesman sample on piece over stamped CANCELLED.
Dave Elsmore
The only mention of this 'CANCELLED' I can find in all published works is in “Specimen Stamps of the Crown Colonies” 1857-1948 by Marcus Samuel. Marcus makes mention of “a document submitted by De La Rue & Co. to the Egyptian postal authorities on 2nd May 1878, attached was a copy of the postal fiscal Platypus 3d chestnut, overprinted ‘CANCELLED’ Type D6 [17½ x 1½mm], as a specimen of their work”. I am hoping this is just that specimen listed. If it is, then it belongs here in Revenue of the month. If you have any further information on this item please contact Dave
Graphic © D Elsmore.
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Dave Elsmore
New South Wales Beer was levied at 3d per gallon and payable by the brewer who cancelled the stamp as per The Beer Duty Act of 1887 (50 Vic. No. 38) receiving Royal assent on 3 June 1887. Gazetted 27 September 1887 and effective the same date.
Section 10 of the Act required beer to be sold in vessels of certain sizes defined by the Collector Customs who also provided the stamps. They were casks of 1 or 2 gallons, kegs of 5, 9 or 10 gallons; kilderkin of 18 gallons; half-hogshead of 27 gallons; barrel of 36 gallons; hogshead of 51 gallons.
It is difficult to obtain 'good' copies as Section 15 of the act required brewers to affix the stamps to the spigot or tap-hole of each container when sold or any container removed from the brewery. The stamps were to be affixed in such a manner that they would be destroyed when container was opened, or when a tap was inserted.
Failure to destroy the stamp when the vessel was opened was considered an offence under section 29 of the Act. At the time affixing the stamps, they were required to be dated and cancelled with the name of the brewery, in this case Jones Lincoln & Co. In January 1891 remainders of all values from this series were destroyed. 31,325 of the 15d value was destroyed. Where are they all now? the below is one of two copies that have survived.
Graphic © D Elsmore.
Note the gorgeous font. A very fitting revenue of the month.
1/3d - 5 Gallons. Printed by the NSW Government Printer on plain unwatermarked paper perf 10.
Dave Elsmore
This months revenue of the month is a dated copy of English Paper Tax. Chris Harman being our resident specialist in this area tells me that survival totals up to about 20 of each different design. This is a most spectacular revenue being quite huge in size with the printed area being 130mm x 150mm. There is a printers imprint at the base of the coat of arms, in this instance it is 'BRANSTON'. From 1848 Perking Bacon took over the printing.
Chris has some of these in frame 2 of his exhibit in our societies Invited Display section here the first 3 pages show some other examples and is well worth a look.
Red & Black denoting England, A copy from Ireland would be Green & Black etc. Graphic © D Elsmore.
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In September 1939, June 1942 and March 1943, significant changes to the Canadian excise on tobacco required overprinting of the duty-stamps to reflect the new rates. In each case, tobacco manufacturers were permitted to apply their own overprints to stamps on hand pending the delivery of new supplies overprinted by the British American Bank Note Company (BABN). The stamp shown here illustrates the 1943 transition from manufacturers’ overprints to those of BABN. The coded cancellation, 1-18-E / BOB, in the lower part of the stamp represents the Tuckett Tobacco Company (1) of Hamilton (18), Ontario (E) and the date of May 1943 (B = Second Month, O = 1943, B = Second Quarter). The underlying red 2-cent overprint was applied by BABN for the tax rate introduced June 1942. The next overprint is a dark blue "4c." applied by BABN for the March 1943 rate. The third overprint is a superfluous blue "4c" applied by Tuckett Tobacco as part of their coded cancellation. This same 4-cent Tuckett overprint, coded BOB, is also found on similar stamps bearing only the red BABN overprint of 1942. |
Dave Elsmore
India Consular Provisionals
Graphic © D Elsmore.
Dave Elsmore
South Australia Railway Fee Revenue
As revenues progress in the exhibiting arena down here in Australia the Australian States Railway Fee stamps are now being accepted at FIP exhibiting level provided the exhibitor treats such revenues as a 'fee' or a 'fee for a service'.
I am trying to make history by entering a 5 frame South Australian Revenue exhibit into Melbourne Australia 09 with a mix of Adhesive, Impressed & Railway fee revenues! [one full frame of railway fee stamps] A first I believe.
So to kick off the year I would like to show a very nice 1927 1d on cream paper with lime green plaid security under print. This issue is unrecorded in 'The Parcel Stamps of South Australia' Oct 2008 by Presgrave & Walker. I have been showing this stamp on my own web site in the Free on line catalogue of Australia & New Zealand Revenue & Railway stamps inc a separate catalogue on perfins and locals here
