A war tax stamp is a type of postage stamp

Postage stamp

A postage stamp is a small piece of paper that is purchased and displayed on an item of mail as evidence of payment of postage. Typically, stamps are made from special paper, with a national designation and denomination on the face, and a gum adhesive on the reverse side...

 added to an envelope in addition to regular postage. It is similar to a postal tax stamp

Postal tax stamp

A Postal tax stamp refers to a stamp which raises revenue for charity or war related projects. Postal tax stamps are similar to semipostals, except their use is mandatory instead of voluntary. They are used to show payment of a compulsory tax on mailing letters and parcels. The taxes often go to a...

, 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

Spain

Spain , officially the Kingdom of Spain languages]] under the European Charter for Regional or Minority Languages. In each of these, Spain's official name is as follows:;;;;;;), is a country and member state of the European Union located in southwestern Europe on the Iberian Peninsula...

, during the Third Carlist War

Third Carlist War

The Third Carlist War was the last Carlist War in Spain. It is very often referred to as the Second Carlist War, as the 'second' had been small in scale and almost trivial in political consequence....

. A decree of October 2, 1873 imposed a war tax on letters and stamped documents. The stamps were issued on January 1, 1874 in two denominations

Denomination (postage stamp)

:This article deals with the price of a postage stamp. For other meanings of the word 'denomination' see Denomination .In philately, the denomination is the "inscribed value of a stamp"...

, 5 centimos and 10 centimos, and depicted the Spanish coat of arms along with the inscription "Impuesto de Guerra" or "Impto de Guerra". The 5 centimo value was intended for use on letters, and the 10 centimo for use on stamped documents. A similar set, using different colors, was issued on January 1, 1875. On June 1, 1876, after the Third Carlist War had ended, a further set of five depicting King Alfonso XII was issued. Intended to help pay off war debts, this set bore denominations of 5, 10 and 25 centimos, 1 peseta and 5 pesetas. On September 1, 1877, additional denominations of 15 and 50 centimos were added to this set. A new issue, also bearing King Alfonso's likeness, was prepared and printed for use in 1879. This issue, a set of seven with denominations of 5, 10, 15, 25 and 50 centimos and 1 and 5 pesetas, was never placed in use as a decree of February 4, 1879 lifted the war tax.

Spain also issued war tax stamps in 1897 and 1898, during the Cuban War of Independence

Cuban War of Independence

Cuban War of Independence was the last of three liberation wars that Cuba fought against Spain, the other two being the Ten Years' War and the Little War...

 and Spanish-American War

Spanish-American War

The Spanish–American War was a conflict in 1898 between Spain and the United States, effectively the result of American intervention in the ongoing Cuban War of Independence...

. 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. 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.

World War I

The majority of war tax stamps were produced during and immediately after World War I

World War I

World War I , which was predominantly called the World War or the Great War from its occurrence until 1939, and the First World War or World War I thereafter, was a major war centred in Europe that began on 28 July 1914 and lasted until 11 November 1918...

, primarily within the British Empire

British 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...

 and its dominions. In most cases, they were produced by overprint

Overprint

An overprint is an additional layer of text or graphics added to the face of a postage stamp or banknote after it has been printed. Post offices most often use overprints for internal administrative purposes such as accounting but they are also employed in public mail...

ing regular issues with "WAR TAX" or "WAR STAMP", though the overprint "WAR" was occasionally used (as in the issues of British Honduras

British Honduras

British Honduras was a British colony that is now the independent nation of Belize.First colonised by Spaniards in the 17th century, the territory on the east coast of Central America, south of Mexico, became a British crown colony from 1862 until 1964, when it became self-governing. Belize became...

). While they were meant to pay for the war tax only, they were often applied toward postage and registration fees. The following British colonies and dominions produced war tax stamps: Antigua

Antigua

Antigua , also known as Waladli, is an island in the West Indies, in the Leeward Islands in the Caribbean region, the main island of the country of Antigua and Barbuda. Antigua means "ancient" in Spanish and was named by Christopher Columbus after an icon in Seville Cathedral, Santa Maria de la...

, Bahamas, Barbados

Barbados

Barbados is an island country in the Lesser Antilles. It is in length and as much as in width, amounting to . It is situated in the western area of the North Atlantic and 100 kilometres east of the Windward Islands and the Caribbean Sea; therein, it is about east of the islands of Saint...

, Bermuda

Bermuda

Bermuda is a British overseas territory in the North Atlantic Ocean. Located off the east coast of the United States, its nearest landmass is Cape Hatteras, North Carolina, about to the west-northwest. It is about south of Halifax, Nova Scotia, Canada, and northeast of Miami, Florida...

, British Guiana

British Guiana

British Guiana was the name of the British colony on the northern coast of South America, now the independent nation of Guyana.The area was originally settled by the Dutch at the start of the 17th century as the colonies of Essequibo, Demerara, and Berbice...

, British Honduras

British Honduras

British Honduras was a British colony that is now the independent nation of Belize.First colonised by Spaniards in the 17th century, the territory on the east coast of Central America, south of Mexico, became a British crown colony from 1862 until 1964, when it became self-governing. Belize became...

, Canada

Canada

Canada is a North American country consisting of ten provinces and three territories. Located in the northern part of the continent, it extends from the Atlantic Ocean in the east to the Pacific Ocean in the west, and northward into the Arctic Ocean...

, Cayman Islands

Cayman Islands

The Cayman Islands is a British Overseas Territory and overseas territory of the European Union located in the western Caribbean Sea. The territory comprises the three islands of Grand Cayman, Cayman Brac, and Little Cayman, located south of Cuba and northwest of Jamaica...

, Ceylon, Dominica

Dominica

Dominica , officially the Commonwealth of Dominica, is an island nation in the Lesser Antilles region of the Caribbean Sea, south-southeast of Guadeloupe and northwest of Martinique. Its size is and the highest point in the country is Morne Diablotins, which has an elevation of . The Commonwealth...

, Falkland Islands

Falkland Islands

The Falkland Islands are an archipelago in the South Atlantic Ocean, located about from the coast of mainland South America. The archipelago consists of East Falkland, West Falkland and 776 lesser islands. The capital, Stanley, is on East Falkland...

, Fiji

Fiji

Fiji , officially the Republic of Fiji , is an island nation in Melanesia in the South Pacific Ocean about northeast of New Zealand's North Island...

, Gibraltar

Gibraltar

Gibraltar is a British overseas territory located on the southern end of the Iberian Peninsula at the entrance of the Mediterranean. A peninsula with an area of , it has a northern border with Andalusia, Spain. The Rock of Gibraltar is the major landmark of the region...

, Gilbert and Ellice Islands

Gilbert and Ellice Islands

The Gilbert and Ellice Islands were a British protectorate from 1892 and colony from 1916 until 1 January 1976, when the islands were divided into two different colonies which became independent nations shortly after...

, Gold Coast

Gold Coast (British colony)

The Gold Coast was a British colony on the Gulf of Guinea in west Africa that became the independent nation of Ghana in 1957.-Overview:The first Europeans to arrive at the coast were the Portuguese in 1471. They encountered a variety of African kingdoms, some of which controlled substantial...

, Grenada

Grenada

Grenada is an island country and Commonwealth Realm consisting of the island of Grenada and six smaller islands at the southern end of the Grenadines in the southeastern Caribbean Sea...

, Jamaica

Jamaica

Jamaica is an island nation of the Greater Antilles, in length, up to in width and 10,990 square kilometres in area. It is situated in the Caribbean Sea, about south of Cuba, and west of Hispaniola, the island harbouring the nation-states Haiti and the Dominican Republic...

, Malta

Malta

Malta , officially known as the Republic of Malta , is a Southern European country consisting of an archipelago situated in the centre of the Mediterranean, south of Sicily, east of Tunisia and north of Libya, with Gibraltar to the west and Alexandria to the east.Malta covers just over in...

, Montserrat

Montserrat

Montserrat is a British overseas territory located in the Leeward Islands, part of the chain of islands called the Lesser Antilles in the West Indies. This island measures approximately long and wide, giving of coastline...

, New Zealand

New Zealand

New Zealand is an island country in the south-western Pacific Ocean comprising two main landmasses and numerous smaller islands. The country is situated some east of Australia across the Tasman Sea, and roughly south of the Pacific island nations of New Caledonia, Fiji, and Tonga...

, St. Helena, St. Kitts and Nevis, St. Lucia, St. Vincent

Saint Vincent and the Grenadines

Saint Vincent and the Grenadines is an island country in the Lesser Antilles chain, namely in the southern portion of the Windward Islands, which lie at the southern end of the eastern border of the Caribbean Sea where the latter meets the Atlantic Ocean....

, Turks and Caicos Islands

Turks and Caicos Islands

The Turks and Caicos Islands are a British Overseas Territory and overseas territory of the European Union consisting of two groups of tropical islands in the Caribbean, the larger Caicos Islands and the smaller Turks Islands, known for tourism and as an offshore financial centre.The Turks and...

 and Virgin Islands

British Virgin Islands

The Virgin Islands, often called the British Virgin Islands , is a British overseas territory and overseas territory of the European Union, located in the Caribbean to the east of Puerto Rico. The islands make up part of the Virgin Islands archipelago, the remaining islands constituting the U.S...

.

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 George V

George V of the United Kingdom

George V was King of the United Kingdom and the British Dominions, and Emperor of India, from 6 May 1910 through the First World War until his death in 1936....

 stamps to read "WAR TAX", were released in March 1915, in denominations of 1 and 2 cents. There are also denominations in 4 and 8 cents. One bank-note from the 1920's is known to have both the 4 and 8 cent, original style, war-tax stamps. The design was modified again in 1916, applying the inscription "1T¢" to 2 cent stamps. This indicated that the stamps carried both their face value and the tax of 1 cent, conceptually similar to a semi-postal stamp, but whose use was required rather than optional. New Zealand

New Zealand

New Zealand is an island country in the south-western Pacific Ocean comprising two main landmasses and numerous smaller islands. The country is situated some east of Australia across the Tasman Sea, and roughly south of the Pacific island nations of New Caledonia, Fiji, and Tonga...

 followed Canada's example in September 1915, becoming the second country to issue war tax stamps.

Great Britain

Great Britain

Great Britain or Britain is an island situated to the northwest of Continental Europe. It is the ninth largest island in the world, and the largest European island, as well as the largest of the British Isles...

 and Australia

Australia

Australia , officially the Commonwealth of Australia, is a country in the Southern Hemisphere comprising the mainland of the Australian continent, the island of Tasmania, and numerous smaller islands in the Indian and Pacific Oceans. It is the world's sixth-largest country by total area...

 imposed war taxes on mail, but did not issue war tax stamps; instead they used regular stamps to pay the fees. In the United States

United States

The United States of America is a federal constitutional republic comprising fifty states and a federal district...

, which also imposed a war tax following its entry into the war in 1917, the rate for a first-class letter was raised from 2 cents to 3 cents; the added cent was used to pay the tax. A special stamp depicting the allegorical figure of Victory and flags of the Allies was issued to pay this rate.

After Portugal

Portugal

Portugal , officially the Portuguese Republic is a country situated in southwestern Europe on the Iberian Peninsula. Portugal is the westernmost country of Europe, and is bordered by the Atlantic Ocean to the West and South and by Spain to the North and East. The Atlantic archipelagos of the...

 entered World War I in March 1916, several of its colonies issued war tax stamps as well. Most of these were produced by overprinting "TAXA DE GUERRA" on existing stamps, though Mozambique

Mozambique

Mozambique, officially the Republic of Mozambique , is a country in southeastern Africa bordered by the Indian Ocean to the east, Tanzania to the north, Malawi and Zambia to the northwest, Zimbabwe to the west and Swaziland and South Africa to the southwest...

 issued a set of two which depicted allegorical figures of History and the Republic. The Portuguese colonies of Macao

Mação

Mação is a municipality in Portugal with a total area of 400.0 km² and a total population of 7,763 inhabitants.The municipality is composed of eight parishes, and is located in the Santarém District....

, Mozambique

Mozambique

Mozambique, officially the Republic of Mozambique , is a country in southeastern Africa bordered by the Indian Ocean to the east, Tanzania to the north, Malawi and Zambia to the northwest, Zimbabwe to the west and Swaziland and South Africa to the southwest...

, Portuguese Africa, Portuguese Guinea

Portuguese Guinea

Portuguese Guinea was the name for what is today Guinea-Bissau from 1446 to September 10, 1974.-History:...

, Portuguese India

Portuguese India

The Portuguese Viceroyalty of India , later the Portuguese State of India , was the aggregate of Portugal's colonial holdings in India.The government started in 1505, six years after the discovery of a sea route to India by Vasco da Gama, with the nomination of the first Viceroy Francisco de...

 and Timor

Timor

Timor is an island at the southern end of Maritime Southeast Asia, north of the Timor Sea. It is divided between the independent state of East Timor, and West Timor, belonging to the Indonesian province of East Nusa Tenggara. The island's surface is 30,777 square kilometres...

 issued war tax stamps.

Other war tax issues

Though many countries (e.g., Australia) imposed taxes on mail during World War II

World War II

World War II, or the Second World War , was a global conflict lasting from 1939 to 1945, involving most of the world's nations—including all of the great powers—eventually forming two opposing military alliances: the Allies and the Axis...

, regular stamps were used to pay those taxes. One exception was North Borneo

North Borneo

North Borneo was a British protectorate under the sovereign North Borneo Chartered Company from 1882 to 1946. After the war it became a crown colony of Great Britain from 1946 to 1963, known in this time as British North Borneo. It is located on the northeastern end of the island of Borneo. It is...

, 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.

War tax stamps were issued by Bahrain

Bahrain

' , officially the Kingdom of Bahrain , is a small island state near the western shores of the Persian Gulf. It is ruled by the Al Khalifa royal family. The population in 2010 stood at 1,214,705, including 235,108 non-nationals. Formerly an emirate, Bahrain was declared a kingdom in 2002.Bahrain is...

 in 1973 and 1974, with a denomination of 5 fils

Fils (currency)

The fils is a subdivision of currency used in many Arab countries, such as Iraq. "Fils" is the singular form in Arabic, not the plural...

.