Mobile Revenue stamp

The mobile revenue stamp is one of the two forms in which the Revenue stamp can be presented, the other being the Papier stamped (also called fixed, or whole revenue stamp tax).

The appearance of the mobile Postage stamp in 1840 and its success immediately gave the idea to the financial administrations to create jointly with their stamped papers of the tax mobile stamps. Countries as Austria immediately had recourse there.

In France on the other hand, the administration was initially hostile there. She feared indeed that the acts of the debtors are written on plain paper, and are covered stamps only at the last time, in the only cases where they would have to use them in justice or on the administrative level.

This argumentation was justifiable for the acts established in France, but it became difficult to support for the acts established abroad and chargeable in France, as the bill of exchanges received in payment by the French exporters. More especially as the customers of these exporters could themselves be obliged to use only the stamped paper of their country to establish their drafts.

The traditional solution was whereas the French exporters get out of order, to present each commercial draft coming from abroad to the registry office nearest, in order to pay in cash the tax proportional there weighing on this one. A claw (or a handwritten mention) “aimed for stamp”, was then affixed on the effect to attest the payment of the tax. This procedure was not very simple, especially taking into account the means of transport of the time. This is why a sharp pressure of the professionals commercial was exerted on the public authorities, so that in such cases it is possible with our traders, to avoid these ceaseless displacements. Indeed, the emission of mobile revenue stamps, was to allow each trader, the only condition that it bought a sufficient quantity beforehand of it, of taxing itself its drafts from abroad, without having more, for each one of it, of running to the registry office.

The financial administration had to finally yield and thus were emitted into 1860 the first mobile stamps of Commercial drafts.

After this precedent the administration ceased opposing its stopping to the modernization of the means of covering of the excise tax, and the first mobile stamps of Dimension appeared, in their turn, in 1862.

Principal functions of the revenue stamp

The revenue stamps aim at recovering a large variety of taxes. One can initially divide them into two main categories: general stamps and sectoral stamps

General revenue stamps

These stamps are usable to discharge all the recoverable taxes by way of stamp, only or in competition with the sectoral stamps. These stamps are marked general, such as “revenue stamp “, “Stempel mark”, “Returned”, etc Certain stamps are even so much “general” that they are at the same time tax generals and postal. That was often the case in Great Britain (“Posting & Revenue”) and in some of its colonies, in particular in Eastern Africa, where certain grosses values of the series catalogued in the catalogs postal were actually created for purely tax uses. In addition, in certain cases of the sectoral stamps were used like tax generals, either to face an unforeseen lack of unified stamps, or when certain categories of sectoral stamps having been removed, the remainder available of these figurines is used by economy until exhaustion of their stock. It is what occurred, during the institution of the revenue stamp called “unified” in France (Stamps with the only mention “Revenue stamp”). Then, a decree of July 9th, 1925 laid out that the tax sectoral ones of all the removed categories would be used until exhaustion for any tax use, separately or jointly. This operation, baptized “vulgarizing” by the fiscalists, lasted several years, so much stocks were important.

Sectoral revenue stamps

Functional taxation

The sectoral stamps are extremely varied. One will restrict oneself to give of it here the list, which one will note that it is very rich thématiquement, of the most important categories. To note that some of these sectoral stamps can appear at the same time in several of the categories of tax sectoral below.

Tax on the acts

- Stamps of Actions, stamps of Foreign affairs, Stamps of Posters, Stamps of money Articles, Stamps of Indentity cards, Stamps of Bills of lading, Stamps of Copies, Stamps of Dimension, Stamps of Registry office, Finance stamps of Trade, Stamps of Recording, Stamps of Newspapers, Stamps of Legalization, Stamps of Freight bills, public Paper Stamps, Stamps of Passports, Stamps of Receipts of railroads, bulletins of postal Parcels, Stamps of Refugees, Stamps of Roles of crew, Stamps of communal Taxes, Stamps legal, Stamps of Foreign workers.

Tax on the communications

1- Tax on the diffusion of the ideas
- Stamps of CB., Stamps of Newspapers, Stamps of Broadcasting, Stamps of Telephone, Stamps of Television, Stamps of Universités.
2- Tax on the circulation of the individuals
- Stamps of Foreign affairs, Stamps of the OMI., Stamps of Passports, military Stamps of License, Stamps of Refugees, Stamps of Foreign workers.

Tax on the leisures

- Stamps of Tickets of spectacle, Stamps of Charts to be played, Stamps of Casinos, Stamps of Hunting permit, Stamps of piscicultural Tax.

Tax on the goods

- Stamps or bands of Matches, Chicorey Stamps or bands, Stamps of Hats, Stamps of Gloves, Potato Stamps, Spirit Stamps, Stamps or bands of Tobaccos, Meat Stamps.

Tax on the payments

- Stamps of Accounts - checks, Receipt stamps, Stamps of Tax on the payments, Stamps of Tax on luxury goods, Stamps of Income tax, Finance stamps of commerce.
- Stamps of Stock exchange securities, Stamps of Foreign securities.

Tax on transport

- Stamps of Fines, Stamps of Cars, Stamps of Freight offices, Stamps of postal Parcels, Stamps of Bills of lading, Stamps of Freight bills, Stamps of Hiring of horses, Stamps of Receipts of railroads, Stamps of Roles of crews, Stamps of Routing, Stamps of Transport, Stamps of Vélocipèdes.

Various taxations

- Stamps of Tax on the dogs, .....

The classification of the F.I.P.

The payment of the class of the revenue stamps of the F.I.P. distinguishes 3 main categories of sectoral stamps (Classification of the SREV):
- the STAMPS Of IMPOSITION” (“Tax stamps”) which aim at recovering a royalty without particular bond with a rendered service, at the time of the creation of the copy or of the recording of such or such acte.
- the STAMPS OF TAXATION” (“Fairies stamps”) which aim at recovering royalties corresponding directly to rendered services.
- “STAMPS OF CREDIT” (“Credit stamps”), by which, in certain countries, the employees are invited to stick, each time it box a fraction of their wages, the corresponding stamps on a chart that they must give in the certain term with their tax collector: The goal is to obtain employees a payment by installments and without pain, by a succession of very small payments. This system also used in Germany and France, for the Social Security of paid (see socio-postal Stamp). Insofar as the contributions paid using these stamps are special taxation, when they emanate from the employer who does not receive anything in return, the aforementioned stamps can be associated with a tax stamp collection.
The same system was also used in France, to allow the subscription for a public saving, by split payments (cf socio-postal stamps with the type “Phenix").

Various elements of a collection of tax philately

The raw material of the collections of tax philately consists of four categories of elements:

Detached mobile stamps

These stamps can be collected in the same way that the postage stamps. The fiscalists can thus seek a specimen of each normal, emitted stamp or not emitted (cf not emitted Timbre), by adding to it or not the varieties (cf Variété (philately)), the tests, the tests (cf Epreuves and tests in philately), reprintings and even the “forgeries to be useful”. One can introduce also there the tax imitation-stamps of the private courses of education, by clearly distinguishing them from the true stamps. One can, of course, collect these figurines as well in multiples, as by units.

The collection can be general or specialized. The revenue stamps are generally emitted on the occasion either of a political regime change, or of a change of tax tariff, or of an historical event, such as a war, an annexation, an occupation, a revolution. These events can be taken for base of determination of the field of a specialized collection. One can also specialize in the collections on such or such category of general or sectoral stamps, on the tax ones created by such or such engraver, etc With the stamps of the State stamps emitted by the local government agencies to recover some their own taxes can be added, in particular in the Federal states. In a country like Switzerland, the majority of the revenue stamps emitted until our days are the “cantonal ones”. In the same way in the old German Empire, the tax ones in majority had continued, as before the unification, with being emitted by Member States (Bavaria, Hesse, Prussia, Saxony, Alsace-Lorraine, etc)

Mobile stamps on documents

The collection of tax on documents was introduced recently and was rather largely propagated:

Documents like accessories of a stamp collection detached

It is not rare that even the detached collectors the tax ones add following each one of their series tax some documents to illustrate the use of these stamps. This practice is practically obligatory besides in the competitive exposures, in tax class as in traditional class. Moreover, it is stamps whose collection on whole documents is essential: they are the stamps overloaded with the hand or the dater during the time of shortage, bored locally in line or serpentines, or cut into two for their half-value. Only a whole document, or at least a significant fragment, then makes it possible to corroborate, by its date and its amount, the transformations thus brought to the stamps of origin.

Tax documents like objects of the collection

Independently of the particular cases above, the tax collection of stamps on documents tends to be spread. Such a collection can carry:
- on the stamps on documents:
- of one or more country;
- of one or more categories;
- of one or more types of revenue stamps, whose one seeks to illustrate by these documents all the cases of utilization.
- on obliterations, or certain categories of obliterations (marcophilie tax).
- over one period of history, like, for example, Convention, the War of 1870, the war of 14-18, or the Second world war.
- on the international relations (consular Bills of lading, Drafts, Stamps, Double tax stampings)
- on tariff studies (Thus Michel Hoste exposed, the first in France, a collection on various stampings having constituted the tax tariff with 9F).
Let us add that it is always possible to twin a stamp collection detached and a stamp collection on documents.

Tax entireties, complements of a mobile stamp collection

The tax stamped papers or whole are the subject of a particular branch of the collection of the revenue stamps (see article on the Papier stamped). But they can also be combined with the mobile stamps in a collection relating to the same event, the same topic, or the application of the same tariff. Moreover they are often used as support with mobile stamps which supplement them. They thus can in this case being integrated into a pure mobile stamp collection to illustrate one of the uses of the latter on documents.

In conclusion, we will say that, even while being confined in the field of the mobile stamps, it is always possible, if not desirable, to include in the same collection devoted to the stamps detached, not only some mobile stamps on documents, but also some stamped papers having a relationship with the covered subject.

Rebirth of tax philately

The collection of the revenue stamps and stamped papers, or tax Philatélie, given up since more than one half-century took again its rise in the whole world since the years 1980. With regard to France, not only one Yvert catalog and Tellier Fiscal reappear from now on regularly, but also the revenue stamps are again present in the sales on offers and with the biddings, where rarest of them often high prices reach.
However, there is not yet a unified market and the tax philatelists remain much fewer than the postal philatelists. So that it is not always easy to find the tax lacks, or to get rid of its doubles. Also there in each country exists (the United States, France, Germany, the United Kingdom…) a specialized company, where it is possible to establish contacts and to get information. In France, this association is the French company of Tax Philately. See on Internet, the site of this association which is well documented on the question. To get revenue stamps, to also see, on the site of Ebay bidding, the heading “Stamps” and the sub-heading “Revenue stamps”.

Specific supports of tax covering

Apart from the mobile or fixed stamps printed on paper or parchment, one used many other supports of tax covering. An example particularly speaking about this diversity in the case of resides the stamp of bicycle, which was successively struck metal plates, mobile figurines, then stamped charts. Among these specific supports, closest to the usual revenue stamps, let us announce all the bands of tobacco, chicorey or matches which are, in fact, of the mobile stamps sufficiently lengthened to surround of the packages. Also near to the tax stamps or stamped papers, let us announce the labels of transport of alcohols (“vacation”), those of meats, or the automobile labels affixed on avoid-break. The field of the supports of tax covering can extend ad infinitum. It is thus, for example in Germany, where the number plates of the cars comprise a tax print in relief. But of course, are regarded as true revenue stamps, by the collectors, only the prints struck paper, paperboard, or for the old tax entireties, on parchment.

A catalog of the fort many French bands of tobacco was carried out by the SFPF. As for the other tax bands or of monopoly, they are included in the catalog of the local and special revenue stamps of France and Monaco consequently published association.

Various modes of collection of the revenue stamps

The various mobile stamps, tax entireties, and possibly the specific supports of tax covering can be collected various ways.

The tax traditional collection

The shape of the tax collection most widespread is that of traditional tax philately: Study of a whole of stamps, mainly detached, as well as their varieties, tests and tests, accompanied by a certain number of tax documents illustrating the conditions of their employment. These detached stamps can be or not accompanied by the corresponding tax entireties. It was thus, for example, of the collection of Daniel Spano on the French Stamps of Dimension and that of Henri Barbero on the Stamps of the Second Empire, both introduced successfully to several international exhibitions. It is indeed this form of presentation which is best appreciated in the competitive exposures. But attention, the participations of exposure should not include/understand a whole collection, nor to relate to a too broad field. They must present an emission, a stamp, a type, a category of stamps, a topic, or a period of well delimited history.

Additional branches

But of other shapes of tax collections are possible, for example:
- Only made up collections the tax ones on documents, tax equivalents of the postal History, like the tax documentation of the War of Indo-China presented by Yves Danan to several international exhibitions, since 2000, in Seoul and Bangkok, or the tariff study of Michel Hoste, on taxations with 9F.
- Collections of tax entireties, like that of the French entireties of size reported on Jacques Martinage to the national exposure of Lille, in 1993.
- Collections of tax obliterations. (cf Obliteration)
- Collections of tax set of themes. Such collections consist in gathering tax stamps documents or entireties around a topic such as the tobaccos, the international business, the Second world war, etc
Among these collections of tax set of themes let us quote that of Mrs Viellescazes on the revenue stamps and transport, presented successfully to the international exhibitions of Grenade in 1991, and Poznań in 1992, and that of Yves Danan, on tax taxation in the Franco-American relations (milked, bills of lading and documents presented to consular taxation).

Sources and bibliography

For those of the works below which were reproduced and supplemented, or published by the French company of Tax Philately (SFPF) for its members, to see Internet site SFPF.

General documentation

Philippe de Bosredon of the Bridge, Monograph of the mobile revenue stamps of France (Republished by the SFPF), Mahé, 1874.
Prof Yves Mr. Danan, History of the revenue stamps of Alsace-Lorraine , Paris, SFPF, 1992.
M.A. Fradois, Studies of M.A. Fradois , 3 vol. (on the stamps of Dimension, Commercial drafts, of Receipts, Role of Crews, Copies, Bills of lading, Posters, receipts of money article and Railroads), SFPF, Paris 1983.
Prof Yves Mr. Danan Elements of Marcophilie tax , Marcophiles Sheets, n°s 270,271 and 272, Marcophile Union, Paris, 1992 and 1993.

Catalogs

Revenue stamps of the World

Yvert and Tellier and A. Forbin, Catalogs revenue stamps (World), Yvert and Tellier, Amiens, 1915.

Tax of France and Colonies

France: Yvert & Tellier, Catalog of the revenue stamps and socio-postal of France and Monaco , Yvert and Tellier, Amiens, 2004.
France: Catalog of the local and special revenue stamps of France and Monaco , SFPF, 2003.
French Colonies: Donald Duston, “French Returned Colonies (and to form colonies now independent)”, Peru (ill.), the United States (Dimensions in $):

- Share I: “North African Colonies & Middle-East”, 2000.
- Share II: “The Sub-Sahara colonies in Africa”, 1987-88.
- Share III: “Mid-East colonies”, 1989.
- Part.IV “Far-East Colonies”, 1990.
- Part.V “Miscellanous & Islands colonies”, 1987-88.

Some catalogs of Foreign revenue stamps

Europe

Germany and old German States: Mr. Erler & J. Norton, “Katalog der Stampelmarken von Deutschland”, 15 vol., Icking, 198. - 1994.
Austria: Mr. Erler, H. Hagn & R Tkalcsics, “off Catalog the adhesive Revenue stamps off Austria”, 4 vol., Icking, Allem., 1978-86.
Bulgaria and Romania: John Barefoot, Valentine Robu, “Bulgaria & Romania Returned”, York, Engl., 2003.
Spain: Barata, “Catalog off Spain Returned, National, Provincial, Municipal”, Lisboa, 1992.
Spain: Barata, “Catalog off local tax stamps off the spanish civil war”, Lisboa, 1990.
the United Kingdom: John Barefoot, “off Catalogs Great Britain Revenues”, York, Angl., 1989.
Jersey-Guernesey: O.J. Simpson, “Chanel Islands Returned. With story and has Catalog”, Essex, Angl., 1991.
the Commonwealth: Barefoot & Hall, “British Common- wealth Returned”, York, Engl., 1990.
Italy and colonies: General P.de Magistris, “Catalogo delle walk da bollo italiani & Stati antichi italiani”, Genes, 1986.
Italy: J.B. Moens: “Italian municipals”, 1892, reprinted by Barata, Lisboa, 1894.
Portugal: P. Barata, “Sellos Fiscais of Portugal E Colonias”, 1979.
Turkey: W. Mc Donald, “Returned off Othoman empire & Republic off Turkey”, Coupeville, W.A., the United States, 1990.

America

the United States and colonies: Scott Publish.Co., “Specialized Catalogs United States stamps off”, (75-80 pages on the tax ones), frequent Rééditions, Sidney, Ohio, the United States
Catalog off the returned stamps and telegraph & Telephone off Canada, Sisson, 1964
Canada: E. Van Damm, “The Canadian returned stamps catalogs”, Bridgenorth, Have. Canada, 1994.
The Canadian Stamp Catalogs, E.S.J van Dam, 2000

Asia

China: J. Wetterling: “Chinese returned stamps, 1896-1949”, 10 Share., 1978.
China: P. Padget, “The Revenue stamps off communist Clouded”, Axbridge, Angl., 1986.
Iraq: Joe Ross & John Powell, “The returned stamps off Iraq”, Elverta, 1998.
Israel: Gershon' S, “Specialized catalogs off Israel and the Holy Land (Left tax), New York, 1978.

Random links: