Showing posts with label Revenue. Show all posts
Showing posts with label Revenue. Show all posts

Tuesday, 16 December 2014

Arms Postal Fiscals - Part Three.

         This will be my last post on Revenue Stamps. I feel its about time I moved on to something else. In this, my final post of Revenue Stamps, I want to just present a small collection of items where the Arms Stamps have been used. First I have included some postal items using Arms Type stamps. Lower down we come to a few examples of Revenue use, including a nice little collection of telephone toll cards. I will end this study with what I have called the ultimate Revenue document. Make sure you check that one out.
Postal Use. 

A First Flight Pictorial cover, dated 19th July 1940, sent to USA and return, via Noumea, Canton Island, Hawaii. The postage was 4/- paid with a 4/- Arms stamp. 

Monday, 15 December 2014

Arms Postal Fiscals - Part Two.

      In this post I will show you the complete Arms set. Both the original 1931 Issue and the 1940 Overprint Issue. When I first began to study Revenue stamps I thought that the 1940 Overprints were bold black figures overprinted on existing stamps but actually, in the lower values, most of them were new values being added to the 1931 set. You will notice that further down the page, some of the high values were existing stamps overprinted in 1940. Because of this overlap between issues I have decided arranged them on this page with both issues being combined as one set. 

  
1/3 - Lemon.                                   1/3 - Orange/Yellow.                                 1/3 - Black Text.                                1/3 - Blue Text.
 1s 3d - Lemon Arms Type was issued in 1931. When it proved difficult to read it was re-issued a few months later in an Orange-Yellow colour. It was issued with black text in 1955.  In July 1956 a mistake was made with blue lettering in place of the black.    

Friday, 5 December 2014

Arms Postal Fiscals - Part One.


The Arms Design.
In 1929 Linley Richardson was commissioned to design a new set of fiscal stamps. His design incorporated his own interpretation of the New Zealand Coat of Arms which varied considerably from the version authorised by Royal Warrant and included the New Zealand flag in place of the Union Jack. Compare this with the old type NZ Arms below.

4/- Red - NZ Arms
An interesting and Detailed Design, often overlooked by collectors.  

Friday, 28 November 2014

Queen Victoria Fiscal Stamps - Part Four.


         In this, our last post on the QV Fiscal Stamps, we are going to look at the design of the long-type fiscal/postal series from 1880 and compare them with the 1882 2nd Side-Faced Issue. Then I have some examples of how the QV Fiscal Stamps were used, both for revenue stamp duty and for postage.

I love to enlarge these old stamps when I get a good quality image. It is only then that we can really enjoy the fine workmanship of these classic stamps. Often enlarging brings out details that are missed in the tiny images. For example in the image above of the 6/- Rose, look at the fine detailing in the scrolling work in the borders. Also, it was only when I enlarged the image that I discovered the ferns in the triangles in each corner.   

Sunday, 23 November 2014

Queen Victoria Fiscal Stamps - Part Three.

Back to QV Fiscal Stamps - Part Two.               Forward to QV Fiscal Stamps - Part Four.

1880 QV Long-type Fiscal Stamps - The Complete Set. 

      In my first post on the Queen Victoria Fiscal Stamps, we looked at a series of issues leading up to the famous 1880 Revenue/Postage stamps. In my second post, we looked at the 1880 set itself. Included in that post was a set of the stamps most commonly used for postage after these stamps were authorised for postal use in 1882.

       Now we come to the question - What about all the other stamps from this series? Well, there is a large number of them, around 60 approx., it is hard to tell as some values appear in different colour shades so I'm unsure if they are varieties or separate stamps. I now think I have all the values except for one and in time I hope to fill in this gap too. The main purpose of this post will be to show all of them, as in this way you can get an idea of the actual size of this important issue.

       As you go through the collection on this page you will notice some appear to be mint while others have been cancelled in various ways, using date strikes, punch marks and handwritten dates. As I said above, I have also included some more obvious colour varieties too.

      Also, notice how the design changes as you go down the page. It is particularly noticeable in the frame around Queen Victoria's head. This is very similar to what happened in the Side-face postal issues as well. The design retains the words 'New Zealand' at the top and 'Stamp Duty' further down but the frame around Queen Victoria's portrait goes from a circle to part circle top and bottom. It then becomes a square, a hexagon and finally to an elliptical circle.     

Sunday, 16 November 2014

Queen Victoria Fiscal Stamps - Part Two.


1880 Queen Victoria Long-Type Postal Fiscals.
The 1880 Queen Victoria Long types are by far the most diverse set of revenue stamps printed in New Zealand. 14 different printings were made over the 51-year history of the issue (even long after Queen Victoria had died!) with different papers, watermarks and perforations evident between each issue. This, combined with the wide range of values, from 4d to 1000 pounds, makes this an exceptionally interesting set to study.

A History of the Issue.
        By 1878 the die II revenue printing plates were beginning to wear. This resulted in several options for their replacement being considered. In 1878 and the following years, several important decisions were made by the New Zealand government. These resulted in major changes to both postage and revenue stamp production.

1878
        It was decided that for the 1d denomination, most in demand of the revenue stamps, a new stamp of a completely different design would be introduced. Since this stamp would be used on many different documents a more convenient size was also considered. This resulted in the introduction of a smaller sized stamp based upon the British 1d Inland Revenue stamp. The design also reflected some of the current stamps in New Zealand's 1882 Second Side-Faced issue. Initially, this stamp was printed in lilac (15th June 1878) but due to the stamp's faded appearance was later printed in blue (from 14th December 1878).

            
1878 - 1d Lilac.                                  1878 - 1d Blue.

Sunday, 9 November 2014

Queen Victoria Fiscal Stamps - Part One.

Forward to QV Fiscal Stamps - Part Two.

When New Zealand introduced postage stamps in 1855 it soon became apparent that stamps could also be useful for the payment Government taxes and levies. This was introduced in 1867 and soon became known as 'Stamp Duty.' Upon payment, a revenue stamp (Fiscal Stamp) would be attached to the transaction document as proof of payment. Often these stamps would also be signed and dated as well. Sometimes holes were punched in them as well to signify that they were used. 

Is this wrong? The Date is too early!

         Revenue stamps were officially introduced on 1st January 1867, however, it appears that some were released earlier as the above image clearly shows the date 17/12/1866. It is unlikely this date was written in error as presumably the new year would well and truly be entrenched in the clerk's mind by November 1867, some 11 months later, so we should consider the date must have been November 1866 and the stamp was used before its official issue date.

Tuesday, 19 August 2014

Revenue Use of Postage Stamps Around 1900.

         During our research for this current series of posts on the stamps from 1873 to 1907 we came across a number of items on which stamps had been used for revenue purposes. These have been displayed in the various posts but we have decided to put them all together here so they can be compared on one page.

First off a bit of background. In 1880 it was decided to combine the payment of postage and 'revenue' - such as government fees and import duties into a single set of stamps. All previous issues of stamps had only been usable for postage purposes or for revenue purposes. Apart from the 'Postage and Revenue' inscription, most of the second sideface stamps were modified designs from the 1874 issue stamps they replaced and are very similar. The key to telling these two issues form one another is the 1874 series carries the word "Postage" while the 1882 series carries the words "Postage & Revenue."
This opened the way for a very diverse range of documents to have 'postage' stamps attached, as can be seen in the items below. Mainly they relate to the transfer of larger amounts of money without using the money itself but there is one document, the application for a Hotel Liquor Licence included here as well.  Further down is some examples of newspaper wrappers too. If we come across any others of interest we will add them to this post. 

Tuesday, 24 June 2014

New Zealand Express - Revenue Stamps.

 
      New Zealand Express was a company created to be an express forwarder of parcels, both throughout New Zealand and overseas. Set up in 1877 under the name Campbell and Crust, in 1895 it changed its name to New Zealand Express. The company seems to have had a good working relationship with New Zealand Railways which apparently included special drop boxes on certain trains, and parcel transfer arrangements.

        This set of five value stamps appeared sometime in the last few years before the turn of the century. They were used in much the same way as similar NZ Railways revenue stamps, to show payment had been made on items being transported. The stamps ranged in value from ½d to 6d. Later another 1/- appeared in a different design and larger format.

Tuesday, 3 June 2014

Wildlife - Game Bird Habitat.

         The New Zealand Game Bird Habitat Trust, established under the 1953 Wildlife Act, exists primarily to improve New Zealand game bird habitat, and secondarily to improve the habitat for other wildlife. The key purpose of the Game Bird Habitat Trust Board is to distribute funding for the development and enhancement of wetland habitat for the benefit of game birds and other wetland inhabitants.

         The New Zealand Fish and Game Council commenced issuing $10 license stamps in 1994.  The stamp is affixed to the game bird hunter's license thus validating the license for the current year. $2 of the license fee goes towards establishment and protection of Game Bird Habitats. The stamps and related products such as miniature sheets and First Day Covers are also marketed by NZ Post with funding received going back to the Habitat Trust.

          I first saw these stamps on the NZ Post website a few months ago. A web search revealed a few extra years to the ones offered by NZ Post. Since it seemed an impossible exercise to find all of these stamps, or for that matter even establish how many years they had been issued, I dropped the project in favour of many others I could complete. Yesterday I found them all except the year 2011 which I just happened to have already so now I am able to feature them in a post on this blog. 

          The date shown under each stamp relates to the year of issue of the stamp, not the year the license expires as shown on the stamp itself.

Monday, 2 June 2014

Railway Charge Stamps.


          Although not technically revenue stamps, the Railways Charges stamps were introduced in 1890 to facilitate prepaying of charges for the carrying of newspapers, parcels and freight by train. The stamps were issued as proof payment had been made.

          I first included these on my Trains of New Zealand page and at that time I thought I had found the entire sets but recently, I discovered there were actually a lot more. This separate post was created to tell the story behind these issues and display them to their best advantage. I have left some charge stamps on my trains page as examples but they are not full sets.

         Railway Charge Stamps can be classified into two time periods. From 1890 - 1921 then from until they were discontinued. After 1925 the second series was usually overprinted with the station name in an attempt to prevent forgery. A third series was designed in 1904 but never issued.

         The 1890 stamps were issued for three separate purposes although they were commonly interchanged as required. The later 1921 series was a general "all purpose" series used for smaller railways charges.