Impressed duty stamp
Encyclopedia
An Impressed Duty Stamp is a form of revenue stamp
created by impressing (embossing
) a stamp on to a document using a metal die
to show that the required duty (tax) had been paid. The stamps have been used to collect a wide variety of taxes and duties, including stamp duty
and duties on alcohol, financial transactions, receipts, cheques and court fees. Usage has been worldwide but particularly heavy in the United Kingdom and British Commonwealth.
Impressed duty stamps are to be distinguished from adhesive revenue stamps which are applied to documents in the same way that a postage stamp is applied to a letter.
in the 1694 Stamp Act.
The Act was An act for granting to Their Majesties several duties on Vellum
, Parchment and Paper for 10 years, towards carrying on the war against France (5 & 6 Will. & Mar. c. 21). The duty ranged from 1 penny to several shilling
s on a number of different legal documents including insurance policies and documents used as evidence in courts. It raised around £50,000 a year and although it was initially a temporary measure, it proved so successful that its use was continued.
Successive Acts have created new duties up to the present day and impressed duty stamps have been used until recently to collect the taxes with electronic methods now taking over.
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.
The first stamps were issued by the newly created Board of Commissioners of Stamps. Distributors of the stamps were appointed throughout the country. Later, the poet William Wordsworth
was the distributor in Westmorland
. The stamps were embossed on to the document directly, at first without any inking (known as albino), and later using colour. In the case of parchment
the stamp was first applied to paper which was attached to the document using glue and a tin metal strip.
. The stamps have also been used in many other countries.
Revenue stamp
A revenue stamp, tax stamp or fiscal stamp is a adhesive label used to collect taxes or fees on documents, tobacco, alcoholic drinks, drugs and medicines, playing cards, hunting licenses, firearm registration, and many other things...
created by impressing (embossing
Embossing
Embossing is the process of creating a three-dimensional image or design in paper and other materials.-Techniques:Embossing is typically accomplished by applying heat and pressure with male and female dies, usually made of copper or brass, that fit together and squeeze the fibers of the substrate...
) a stamp on to a document using a metal die
Die (manufacturing)
A die is a specialized tool used in manufacturing industries to cut or shape material using a press. Like molds, dies are generally customized to the item they are used to create...
to show that the required duty (tax) had been paid. The stamps have been used to collect a wide variety of taxes and duties, including stamp duty
Stamp duty
Stamp duty is a tax that is levied on documents. Historically, this included the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions. A physical stamp had to be attached to or impressed upon the document to denote that stamp duty...
and duties on alcohol, financial transactions, receipts, cheques and court fees. Usage has been worldwide but particularly heavy in the United Kingdom and British Commonwealth.
Impressed duty stamps are to be distinguished from adhesive revenue stamps which are applied to documents in the same way that a postage stamp is applied to a letter.
History in the United Kingdom
In the United Kingdom, the first impressed duty stamps were used following the introduction of Stamp dutyStamp duty
Stamp duty is a tax that is levied on documents. Historically, this included the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions. A physical stamp had to be attached to or impressed upon the document to denote that stamp duty...
in the 1694 Stamp Act.
The Act was An act for granting to Their Majesties several duties on Vellum
Vellum
Vellum is mammal skin prepared for writing or printing on, to produce single pages, scrolls, codices or books. It is generally smooth and durable, although there are great variations depending on preparation, the quality of the skin and the type of animal used...
, Parchment and Paper for 10 years, towards carrying on the war against France (5 & 6 Will. & Mar. c. 21). The duty ranged from 1 penny to several shilling
Shilling
The shilling is a unit of currency used in some current and former British Commonwealth countries. The word shilling comes from scilling, an accounting term that dates back to Anglo-Saxon times where it was deemed to be the value of a cow in Kent or a sheep elsewhere. The word is thought to derive...
s on a number of different legal documents including insurance policies and documents used as evidence in courts. It raised around £50,000 a year and although it was initially a temporary measure, it proved so successful that its use was continued.
Successive Acts have created new duties up to the present day and impressed duty stamps have been used until recently to collect the taxes with electronic methods now taking over.
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.
The first stamps were issued by the newly created Board of Commissioners of Stamps. Distributors of the stamps were appointed throughout the country. Later, the poet William Wordsworth
William Wordsworth
William Wordsworth was a major English Romantic poet who, with Samuel Taylor Coleridge, helped to launch the Romantic Age in English literature with the 1798 joint publication Lyrical Ballads....
was the distributor in Westmorland
Westmorland
Westmorland is an area of North West England and one of the 39 historic counties of England. It formed an administrative county from 1889 to 1974, after which the entirety of the county was absorbed into the new county of Cumbria.-Early history:...
. The stamps were embossed on to the document directly, at first without any inking (known as albino), and later using colour. In the case of parchment
Parchment
Parchment is a thin material made from calfskin, sheepskin or goatskin, often split. Its most common use was as a material for writing on, for documents, notes, or the pages of a book, codex or manuscript. It is distinct from leather in that parchment is limed but not tanned; therefore, it is very...
the stamp was first applied to paper which was attached to the document using glue and a tin metal strip.
Adoption worldwide
The use of the stamps in the United Kingdom was so successful that the same model was soon adopted in the rest of British EmpireBritish Empire
The British Empire comprised the dominions, colonies, protectorates, mandates and other territories ruled or administered by the United Kingdom. It originated with the overseas colonies and trading posts established by England in the late 16th and early 17th centuries. At its height, it was the...
. The stamps have also been used in many other countries.
Revenue meters
In many countries, revenue meters have replaced impressed stamps as they are more efficient and the stamp is quicker to apply. Operating like a meter franking machine, they are manufactured by many of the same companies, for instance Pitney Bowes and Neopost.Direct impressed stamps
A direct impressed stamp is a different type of revenue stamp whereby the stamp is incorporated into the design of the document and printed at the same time as the rest of the document is printed. Direct impressed stamps were often included in the design of cheques to prevent the need to separately stamp each cheque.Overembossing dies
Overembossing dies may be confused with impressed duty stamps as they appear similar. In fact, they are applied to adhesive revenue stamps to cancel the stamp and tie the stamp to the document on which it is placed. Often in red, they will usually include the date on the top and bottom of the die and are produced using the same method as impressed duty stamps. They normally show no value as they are not stamps but in a few cases overembossing dies have been adapted to include a value and to serve as stamps, for instance in Penang, Singapore and Malacca.See also
- Board of Inland Revenue Stamping Department ArchiveBoard of Inland Revenue Stamping Department ArchiveThe Board of Inland Revenue Stamping Department Archive in the British Library contains artefacts from 1710 onwards, and has come into existence through amendments in United Kingdom legislation....
- Stamp ActStamp ActA stamp act is any legislation that requires a tax to be paid on the transfer of certain documents. Those that pay the tax receive an official stamp on their documents, making them legal documents. The taxes raised under a stamp act are called stamp duty. This system of taxation was first devised...
- Stamped paperStamped paperStamped paper refers to an, often, foolscap piece of paper which bears a pre-printed revenue stamp. Stamped papers are not a form of postal stationery...
Further reading
- Barber, William A. & A. Frank Brown. The Impressed Duty Stamps of Ireland: A Priced Catalogue of Embossed Non-Adhesive Fiscal Stamps (1774 to the Present Time). 2nd edition. Chesapeake, Virginia: William A. Barber, 2004. ISBN 0961372559
- Barber, W.A., & A. Frank Brown & Josef Schonfeld. The Impressed Duty Stamps of Great Britain: A Priced Catalogue of Embossed Non-Adhesive Fiscal Stamps (1694 to the Present Time). 3rd edition. Chesapeake, Virginia: William A. Barber, 1998. ISBN 0-9613725-4-0
- Barber, W.A. The Impressed Duty Stamps of The British Colonial Empire. Updated edition. Chesapeake, Virginia: William A. Barber, 2009. ISBN 978-0-9612725-8-3
- Barber, W.A. & A.F. Brown. The Royal Cypher Labels of Great Britain, Ireland and the colonies (1701-1922).
- Smith, Dingle & Dave Elsmore. The Impressed Duty Stamps of Victoria. The Revenue Society of Great BritainRevenue SocietyThe Revenue Society was formed in 1990 and is the only international philatelic society which covers revenue stamps of the whole world...
, 2006.