War tax stamp
A war tax stamp is a type of postage stamp added to an envelope in addition to regular postage. It is similar to a postal tax stamp, but the revenue is used to defray the costs of a war; as with other postal taxes, its use is obligatory for some period of time.
Early Spanish issues
The first war tax stamps were produced in 1874 in
Spain also issued war tax stamps in 1897 and 1898, during the Cuban War of Independence and Spanish–American War. The first set, issued in 1897, contained four stamps bearing the numbers 5, 10, 15 and 20, reflecting their denomination in centimos. The war tax was not initially applied to letters, but apparently was extended to them before the end of 1897. Again, the 5 centimo value was used on letters.[3] Like the earlier issues, they were inscribed "Impto de Guerra"; additionally, they were inscribed "1897–98". For the second set, issued in 1898, the inscription was changed to "1898–99". A single stamp was issued in 1898, a 5 centimo value bearing the likeness of King Alfonso XIII.[4]
World War I
The majority of war tax stamps were produced during and immediately after
Canada was the first country to issue such stamps during this period, following passage of its Special War Revenue Act in February 1915. Its first war tax stamps, produced by modifying the dies of its King
After
Other war tax issues
Though many countries (e.g., Australia) imposed taxes on mail during World War II, regular stamps were used to pay those taxes. One exception was North Borneo, which issued two war tax stamps in February 1941. These were produced by overprinting "WAR TAX" on the 1 and 2 cent values of a 1939 set of regular stamps.[10]
War tax stamps were issued by Bahrain in 1973 and 1974, with a denomination of 5 fils.[11]
See also
- War tax due stamp
- Wilson-Todd Collection Part of the British Library Philatelic Collectionsand very strong in War Tax Stamps.
References and sources
- Notes
- Sources
- Elias, Peter. "British Empire War Tax (Stamps & Usages/Postal History)".; archived here by Internet Archive on 21 April 2010
- Klug, Janet (July 7, 2003). "War tax stamps help finance the war effort". Linn's Stamp News. Amos Press.; archived here by Internet Archive on 8 June 2011
- ISBN 0-89487-260-5.
- ISBN 0-89487-261-3.
- ISBN 0-89487-263-X.
- ISBN 0-89487-264-8.
- ISBN 0-89487-265-6.
- Westoby, W.A.S. (1900). The Adhesive Postage Stamps of Europe, Volume II. L. Upcott Gill.
Further reading
- Davis, John G.M. (2009) War Tax Stamps of the British Empire First World War - The West Indies. London: Royal Philatelic Society. ISBN 9780900631559