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In the United States, the term "excise" has at least two meanings: (A) any tax other than a property tax or capitation (i.e., an excise is an indirect tax in the constitutional law sense), or (B) a tax that is simply called an excise in the language of the statute imposing that tax (an excise in the statutory law sense, sometimes called a ...
The 3c stamp from the 1888 Inland Revenue issue, depicting the colonial badge. Revenue stamps of British Guiana refer to the various revenue or fiscal stamps, whether adhesive or directly embossed, which were issued by British Guiana prior to the colony's independence as Guyana in 1966.
Apart from Stamp Duty revenues, New Zealand also had other types of revenues. These were never valid for postal use. Various types of duty had their own stamps which were either postage or revenue stamps overprinted, or stamp duty designs with altered inscriptions. These were used for: [13] Ad Valorem - Estate Duty (1868) Counterpart (1870-1939)
Certificate of indenture bearing a £1 impressed duty stamp on blue paper, 1843. The tax was enforced by making the documents unenforceable in court if they had not been properly stamped. The tax was either a fixed amount per document or ad valorem where the tax varied according to the value of the transaction being taxed. Stamps were issued by ...
Later revenue issues were overprinted JUDICIAL in bold letters reading up, and these were followed by a number of provisional surcharges in the 1880s. In 1890 a new set with new colours was issued, and finally a postage stamp was overprinted J and surcharged for judicial use. Judicial stamps were withdrawn in 1903. [1]
An 1875 £3 chancery revenue stamp of the United Kingdom. Stamp duty was first introduced in England on 28 June 1694, during the reign of William III and Mary II, under "An act for granting to their Majesties several duties upon vellum, parchment and paper, for four years, towards carrying on the war against France". [3]
The Regular Issues of 1922–1931 were a series of 27 U.S. postage stamps issued for general everyday use by the U.S. Post Office. Unlike the definitives previously in use, which presented only a Washington or Franklin image, each of these definitive stamps depicted a different president or other subject, with Washington and Franklin each confined to a single denomination.
The bicentennial stamps were first placed on sale January 1, 1932, at the post office in Washington, D.C. While the bicentennial issue presents many unfamiliar images of Washington, the Post Office took care to place the widely loved Gilbert Stuart portrait of the president on the 2-cent stamp, which satisfied the normal first-class letter rate and would therefore get the most use.