Revenue of Month

Revenue of the Month

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December 2007: South Australia Postage & Revenue

November 2007 Canada

October 2007: Great Britain

September 2007: East Africa

August 2007: Sierra Leone

July 2007: New South Wales Beer duty Excise

June 2007: New Zealand 1943 on 1941 Wages Tax

May 2007: Uganda Revenue Double Overprint

April 2007: South Australia Beer Duty Excise

March 2007: USA Persian Rugs

February 2007: Ireland Petty Sessions

January 2007: New Zealand 1867 Stamp Duty Imperf vertically

December 2006: Queensland Stunning block 30 x 20/-

November 2006: South Australia 1902 Edward Varieties

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December 2007: South Australia Postage & Revenue

Dave Elsmore

Ł15 silver showing a poor secondary value printing 98% missing has not been recorded.

This value printed in 1886 had a single printing of only 10 sheets [600 stamps] perforated 10. To give you an idea of just how rare this Ł15 value fiscally used is, it is missing from 99.9% of major SA collections Inc Ed Williams personal collection [sold in 1992] none are recorded in any South Australian exhibits I have seen. In fact I would go as far as to say this is the ONLY fiscally used copy to surface so far, unless you are reading this with a smile on your face knowing you have a copy tucked away, if so, please let me know so it can be recorded.

Further the Ł15 was NEVER stocked by the Post Office subsequently never available over the Post Office counter. They were only available by order of the Issuer of stamps, so until another copy surfaces we have a unique item.

It is interesting to also note, a further printing of 5 sheets was done in 1892 perforated 11˝-12˝. The below perf 10 copy dated late 1895 possibly came about, working on the first in last out theory i.e. The 1892 printing was placed on top of existing stock of the perf 10 and subsequently used first.

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November 2007 Canada

Sent from member Chris Ryan

A Short-lived Canadian Stamp Tax

For the 20-day period of June 24 through July 13, 1942, sales to consumers of luggage and a number of other items (listed below) were included in a longer list of "luxury" goods that were subject to a 25% retail purchase stamp-tax. As of July 14, luggage and the other items were removed from the retail stamp-tax and transferred to a new 35% tax to be paid by manufacturers without the use of stamps. Other goods on the list of luxury items remained subject to the 25%stamp-tax through March 1949. The two taxes were also applied to importations.

An example of the short-lived applications of the 25% retail stamp-tax is shown here. It is a July 11, 1942, invoice for the purchase of one piece of luggage directly from its manufacturer, The L. McBrine Company, Limited of Kitchener, Ontario. (All sales to an end-user of an item were classified as "retail" sales for purposes of the stamp-tax.) The $5.33 in tax was paid by stamps (date-cancelled July 10, 1942) from all four series of Canada's excise tax stamps: George V War Tax of 1915, George V Excise Tax of 1920, Two Leaf Excise Tax of 1923 and Three Leaf Excise Tax of 1935. (The $5 stamp is oxidized.)

Goods included in the 25% retail purchase stamp-tax only for the period of June 24 through July 13, 1942, were as follows, when sold at over $1 per item:

- Luggage, purses, wallets, handbags, jewellery cases, dressing cases, shopping bags, sports bags and similar items.

- Smokers' accessories other than lighters, matches and tobacco, which were exempt.

- Fountain pens, mechanical pencils and desk accessories.

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October 2007 Great Britain

Sent from member Harry Dagnall

This almanac with the 2d Almanac stamp pre-printed by the stamp office before.

However I would like to exhibit it as an example of a revenue item that also illustrates an important event in English history the adoption of the Gregorian calendar.

Although 1752 was a leap year it had ‘355 days only’. In September Wednesday the 2^nd is followed the next day by Thursday the 14^th – eleven days having been wiped out. The text gives the precise reason for the change.

The effect of the missing eleven days is seen today in several ways as I have explained in my book ‘Give us back our Eleven Days’.

This is a very desirable item but it does show how revenue collecting impinges on English social history.

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September 2007 East Africa

Sent from member Regis Hoffman

This is a marriage certificate issued in 1892 by the British Consul in Mombasa (East Africa). It records the marriage of Edmund Alexander Fitch to Alice Mary Clowes on December 6, 1892.

It bears a 2/6 British Consular Service revenue, and is canceled “British Agency & Consulate – Zanzibar”. Not only is this a wonderful historical document, but this is the earliest recorded use of a revenue stamp in the British sphere of East Africa. The use of the Zanzibar cancel in the coastal city of Mombasa (which is now in Kenya), is because the Sultan of Zanzibar retained control of a 10-mile wide strip of the mainland (including Mombasa) – the Imperial British East Africa Company controlled the interior. Thus, the governmental agency for recording the marriage was located in Zanzibar.

Comment by member Peter Mansfield: I'd like to comment on Regis Hoffman's Mombasa/Zanzibar Consular. The given date is 1892, and the stamp is a standard Consular for that date. But have you/he ever wondered about the 1899-issued Consulars opt in rupees and annas? Barefoot says they were "for India": which is manifestly impossible, since the UK Govt never had any Consulates in India. But interestingly, Gilbert & Koehler in their 1906 catalogue don't list these rupee-opt stamps under "GB Consular Service" but under "Zanzibar" Not just Zanzibar & Kenya used rupees/annas, but they were the dominant currency until the 1920s (see Taddeo Papi's "Kenya Troublemaker") throughout East Africa and the Horn of Africa (and until the 1950s and 1960s round the coasts of the Arabian Peninsula and parts of the the Persian Gulf). We went on issuing the rupee-anna Consulars under George V. So if Mr Fitch and Miss Clowes had got married 7 years later, mightn't they have been charged 3 rupees instead of 2/6? Booth doesn't even list "Zanzibar" among his British Consulates (so Regis has definitely got a "first" there), and I still haven't seen any of the rupee-anna opts in any state other than SPECIMEN or CANCELLED, but could you ask around and see if anyone else has made this fascinating hook-up between Consulars, rupee-annas and Zanzibar?

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August 2007 Sierra Leone

Sent from member Regis Hoffman

Most British Commonwealth revenues found on a document are from the colonial era.

More modern revenues are more difficult to find on a document.

The self-adhesive stamps of Sierra Leone are colourful and come in a variety of shapes.

I collect these on cover, and recently found this unusual fiscal use of these stamps on the back of a check.

These were used in January 1968 to pay a tax on bank drafts.

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July 2007 New South Wales Beer Duty Excise 1898

The excise duty in 1898 was 3d per gallon.

Although an excise duty on beer brewed in NSW was accented 3 June 1887 it was not until 1894 that excise revenues were first issued.

Various catalogues group the below revenue with the 1st issued copies.

This needs to be corrected as it was a single value issue, and should be listed as 1898 4th issue.

Copies are yet to be recorded in private hands.

A large and probably expensive SIX COLOUR revenue to produce the stereos derived from a woodcut.

The below photo has been taken from the NSW archives.

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June 2007 New Zealand Wages Tax

According to the publication 'New Zealand Wages Tax Stamps' 2002 by Dr K. J. McNaught

To provide funds for the defence, a special war tax of 1/- in the pound was introduced from July 1940,

collected in conjunction with the Social Services Charge - effectively doubling the tax and in May 1942 war tax

was increased to 1/6d in the pound making a total of 2/6d in the pound. The war tax was eventually abolished in April 1947.

The rarest of the rare dates to be found are from the 1941 issue, overprinted 1943. Listed as errors.

Dr McNaught states only 1-3 of each value is known to exist of the 1d 5d & 9d only. A 2/6 is recorded but not seen.

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Sent from member Regis Hoffman

This is the "Uganda Revenue" double overprint variety on the 1/- QEII KUT definitive.

It is believed that approximately 56 copies of this stamp were produced. Six are known used on cover.

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April 2007 South Australia

Sent from member Dingle Smith

First Issue of SA beer duty stamps, Sept. 1894

The excise duty was 2d per gallon and the term `Bastard Firkin’ corresponded to a cask of approximately 9˝ gallons.

In this context the term `Bastard’ indicated `larger than’, i.e. a standard firkin in South Australia at the

time comprised a container with a capacity of 8˝ - 9 gals.

The unusual unit is thought to have resulted from the recycling of larger

containers which led to a non-standard container size.

In 1901 beer excise became a Commonwealth government responsibility, excise was increased to 3d per

gallon and uniform cask sizes were adopted throughout Australia, the firkin was defined as 9 gals.

Copies are rare because at the time of issue the South Australia regulations required stamps affixed

to bulk containers to be destroyed when the cask was opened.

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Two of the most attractive revenues known from the USA.

Collectors know them as 'Persian Rugs'.

Believed to have been purchased from a direct descendant of Erastus Corning (EC cancel on stamps).

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February 2007 Ireland

A scan of this mint block of six Ireland Petty Sessions 6d blue was sent to member Peter Mansfield by member David MacDonnell of the Dublin auction house MacDonnell Whyte. Peter had emailed Mr MacDonnell, mentioning the authoritatively-held belief that the IPS 6d blue was a colour changeling. Mr MacDonnell replied: "First, let me be unequivocal. The 1861 6d Petty Sessions unwatermarked was printed in blue, perforated normally and issued thus. The unmounted mint lower left [corner] Plate No. 2 block of nine was split around 1974. The top strip of three was sold by Robson Lowe Ltd in the Wallace sale (lot 844) of 15th May 1975. ... The block of six was sold by us as Lot 992 in our sale of 7th June 2003. A .jpg copy is attached. The blue stamp is not a colour changeling."

An even rarer version of the 6d blue was sold by MacDonnell Whyte in their action on 4th November 2006: Lot 955, an imperforate plate proof of a 6d blue in a shade of pale violet blue. This has a 20mm Anchor watermark, which places it in 1881. It is possibly unique, and sold for 380 euros. David Macdonnell commented: "My notes from Marcus Samuel indicate that the Anchor 6d. Dull blue proof was made in 1881, but it may not have gone on sale."

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January 2007 New Zealand

BNZ [Bank New Zealand] manuscript cancel

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December 2006 Queensland

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November 2006 South Australia

South Australia 1902 inverted head and value

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