Stamped paper
The stamped paper is one of the two forms in which Revenue stamp exists the . The other is the mobile Revenue stamp. The stamped paper is also called revenue stamp fixes or whole tax .
Animated Birth of the excise tax
The first stamps were tax. They appeared initially in the United Provinces in 1626, then in Spain, in 1637, to make pay to the users a tax on the documents which they wished to make record (contracts, wills, judgments, etc), in particular to be able later on to use them in justice.These royal stamps consisted of a mark comprising a royal symbol (crown, flower of lily) and a value which grew with the dimension of the act which this mark was struck. In the first time, indeed, the excise tax striking the recording or the official delivery of the copies of acts varied only according to the dimension of these acts (probably because the volume of work forced on the royal agents to record the acts or to certify the copies was function of the dimension of the act).
Thereafter, certain acts were subjected to a tax graduated (receipts) or proportional (drafts, contracts) variable according to their amount.
All these first tax was not yet mobile stamps, but of the fixed stamps, affixed on the acts which one wanted to make record, or on their copies.
Mazarin wanted to follow the Spanish example. But the Parlement S (high jurisdictions of the time) refused to record its edict of 1655, in spite of a Lit of justice, because they considered this tax contrary with their intérêts : indeed, they feared that the justiciable ones, which then paid their judges with “spices” (see the Fable “the Oyster and the litigants”), do not deduce the amount from these stamped papers of the aforesaid spices. So that Louis XIV carried out this project only in 1674, while making the stamped paper obligatory for many uses (of which registers of registry office). Then it passed in addition to the persistent hostility of the Parliaments which caused even bloody insurrections repressed hard in Guyenne and Brittany (see the article: Revolt of the stamped paper). The emission of the stamps was then entrusted to the intendants of finances, in each general information, so that, under the Old mode, the stamps varied from one general information to another. Their model was unified, only in 1791, under the French revolution.
In England also, the excise tax was adopted by the Stamp Act of 1694. But over there, this law was adopted without excuses by the Parliament (which exerted the legislative function, whereas the French Parliaments were jurisdictions). In England, the tax was used to pay the war against France.
British monarchy had difficulties in this field only later, when she wanted to extend the excise tax to the British colonies of the new world, in financing their defense at the conclusion of the Guerre Seven Year old (1756-1763).
This war, started partly by a regrettable initiative of the British colonists (assassination in 1754, in a ambush and without declaration of war, of 17 French soldiers by the scouts of Virginia of major Washington), had largely profited to them, but had cost extremely expensive their metropolis. The Parliament of London was thus not unreasonable in their imposing this contribution.
But the riot was spread in the 13 colonies where the stamped paper conveyers were attacked and deposits of burnt stamps. So that, nowadays, these British stamped papers with mention “America” became scarcities of first size, than the American collectors dream to get. This revolt against the excise tax was the first precursory sign of the American Revolution, which was going to start 5 years later, when the Parliament of London was going to tax the with the colonists. (cf War of independence of the United States of America)
The French, British and American examples thus illustrate very clearly the bond of the stamp and the history as of the origins.
Stamped papers of the Old Mode (1674-1790)
The Framework of the stamped paper emissions in France
The sale of the stamps, like the majority of the taxes of the Old Mode, was leased, but its emissions took place within the framework of the financial districts of monarchy, i.e. general information, intendances and last fiscally autonomous strongholds. One can distinguish in this respect the following transmitters:- the general information of the countries of elections
- the general information of the countries of States
- intendances without general information
- fiscally autonomous strongholds (duchy of Lorraine, viconté of Turenne, county of Montfort and principality of Commercy)
By exception had not been fixed with the excise tax the Flanders, Artois, the Franche-Comté, Hainaut, Orange, Charleville and Bayonne.
Indeed, the edicts and declarations relating to the establishment of the stamped documents fixed only general rules and scales. But these rules were to receive a local application. Consequently, while respecting the royal tariffs the stamped papers emitted in a general information were different and could not be useful in another general information. The use of the stamped papers was necessary so that the acts can obtain the character authenticates and satisfy the requirements of publicity. Without this support, the acts were not executory and did not produce mortgage. Moreover the acts not written on stamped paper could not be produced in justice.
Farmers of the excise tax
The first farmers of the excise tax were Michel de Prasly, Martin Dufrenoy, then Boutet, who were the figureheads of important financial groups: it was indeed necessary to make the advance of the sums due to the royal authority. This right was then included/understood in the general farm for all its length of time. It was ruled by the Council of the King that papers and marked parchments of the stamp of a farmer could not be useful during an other lease. At least stocks of old unsold papers could be validated for the new lease by the affixing of an overload known as “countermarks”. Thus, combination of these two characteristics: multiplicity of broadcast transmitting and the periodic replacement stations of papers during the changes of lease, led to a large variety of emissions.
Contents of the stamps of general information
The stamps were obligatorily to comprise a royal symbol (flower of lily at the beginning, but also crown, double “L”, in the honor of the monarchs) and a facial value. This one was function of the dimension of the documents inside each category of acts, but also of the raw material of the acts (parchment or paper). The value initially indicated outside the stamps was more and more often integrated to them as from 1680. Let us add this feature, characteristic of the time, that under Louis XIV several intendants who could see from where the wind blew took care to make introduce a sun into the stamps of their general information.
Revolutionary Stamped papers
These papers were standardized as from 1791, and from now on differed only by the name, then, later on, the number of department.
Dry stamps and filigrees
These tax entireties comprised all consequently, in addition to the stamp " humide" , a dry stamp struck in relief and a filigree. These dry stamps and these filigrees varied thereafter primarily according to the regime changes, but by holding account, before any change of filigree, of the need for exhausting old paper stocks initially: Thus, under the mode of Vichy, the French stamped papers preserved in filigree of the republican symbols, until 1943 when the filigrees with the mention " appeared; State Français".
Stamped papers of the first constitutional monarchy
Stamps of the period of separation of the capacities
These papers were emitted pursuant to the law of February 11th, 1791. They were made out in grounds and sums of money (1 ground = 12 sums of money). They comprised, in entourages of garlands or bay-trees, figures of mythological inspiration, as well as mentions relating to the use of the struck sheets or to their dimension. Some comprised flowers of lily. But the essential mention that one can read there, characteristic of this period, “the King the law”, symbolizes the balance of power realized in this period, political balance precarious which was devoted by the constitution of September 3rd, 1791. It is under this mode that appeared for the first time, for the drafts and receipts, of the stamped papers proportional.
Modification of the stamps after the abolition of the royalty
Louis XVI was officially deposed of his capacities by the proclamation of the Republic, under the terms of the decree of September 21st, 1792 (year I of the Republic). He was going to be carried out on January 21st, 1793.The figures in progress remained in force such as they are, some time, then, pursuant to a circular of February 8th, 1793 (Year II), papers available were corrected by stripe of the 2 words “the King”. Thereafter, pursuant to a circular of May 31st, 1793, these words last being scraped on the prints being used to strike these papers, which were, they also, to some extent, decapitated. Emitted papers from now on did not comprise any more, consequently, but the only mention “the Law”, decentred on the right cartouche. On the other hand, the new marks prepared for the conquered departments comprised the mention “the Law” registered well in the center of the cartouche. These last marks were in addition struck in red. All these marks still comprised facial values mentioned in sums of money and grounds. But those last being translated and regulated in Francs and centimes, starting from the law of the 15 messidor An III (July 3rd, 1795).
Stamped papers of Convention (Sept.92 - 5 oct.95)
Thermidor 9 Year II (July 27th, 1794) saw the inversion of Robespierre. The constitution of the Year III, known as Thermidorienne was adopted in 1795.
Stamped papers of the directory (Oct. 1795-Nov. 1799)
The law of Thermidor 14 An IV (August 1st, 1796) replaced the old figurines by new provisional prints, in the shape of parts, made out in francs and centimes. One notes on 3 of the prints, those of 25c, 1F and 1F25, the presence of emblems maconnic (maconnic Square) and republican (beams). It is little of time after was repressed, by the general Bonaparte, the royalist insurrection of the 13 vendémiaire An IV (October 5th, 1796).Then were emitted new stamps, considered “final”, comprising mythological allegories all different (Peace crowning Arts, the law in the form of winged goddess, Mars, Hercules, and Agriculture) pursuant to the laws from the 5 floréal An V (April 26th, 1797). Symbols republican and maconnic appear there only on two values. But four of them comprise the shortened mention “Reference mark. Frankly.”
One second series was emitted pursuant to the law of the 13 brumaire An VII (November 3rd, 1798), it so illustrated of allegories representing the trade (25c), arts (50c), justice (75c), freedom (1F) and immortality (1F50). All these stamps comprise from now on a shortened republican mention. The coup d'etat of the 18 brumaire Year VIII (November 9th, 1799), put an end to the mode of the directorial constitution of Year III
Consular and imperial Stamped papers
Stamps of the consulate
A new constitution, that of Year VIII, was quickly adopted under the impulse of Bonaparte, First Consul, on January 25th, 1800. A decree of the Consuls of the 9 meadow year IX (May 29th, 1801) instituted a new series of allegorical stamps illustrated of Famous (25c), Neptune (0.50), Minerve (0.75), Arts and Work (1F), and of the Victoire (1F50). These stamps are marked always republican.
Stamps of the First Empire
The Empire is proclaimed on May 18th, 1804. Napoleon becomes the hereditary Emperor of the French. The constitution of Year VIII remains in force, with the help of some mainly formal modifications.A new series made up of stamps all circulars draws the conclusions from them. It is emitted pursuant to the decree of April 17th, 1806. It is composed of stamps all decorated with the inevitable Greek allegories. Those represent Wisdom, the Law, Prudence, Mercure, and the Law. The shares remain without change.
Modern Stamped papers
Stamped papers of the Restoration
The Napoléonienne epopee ends after the Countryside of France: Napoleon abdicates on April 6th, 1814. Louis XVIII is close taking again the capacity.
Provisional Emissions
But without awaiting the entry of Louis XVIII in Paris, the duke of Angouleme, to affirm the restoration of the Bourbons, had seized the power in Bordeaux as of on April 8th, 1814, while in Lorraine, a autoproclamé provisional government tried to settle, but without much success, under the protection of the Russian forces of invasion. Indeed, whereas in Paris the provisional government was composed rejoined Bonapartists, the government of Lorraine was composed monarchists isolated and badly seen population. Besides the Russians met there a strong resistance which inflicted important losses to them. These local situations generated two provisional local emissions, by overload of the stamped papers of Empire:- In Bordeaux was affixed a countermark with the type of the Weapons known as “of the Duke of Angouleme” (weapons of France), with cancellations with the stopper of the wet stamps and dryness Napoleonean.
- In Lorraine was applied a circular countermark with the mention “Government of Lorraine” and new value.
Apart from these two areas, the stamped papers of the Empire remained a few weeks in service such as they are. But the notaries had to replace the Napoleonean mention, by the mentions “In the name of the Provisional government” then “Louis by the Grace of God, king de France and of Navarre”.
Emissions of the central capacity
Louis XVIII obtained the rallying of all administrative staff, policy and soldier of the Empire, and made his entry in Paris, in May 1814. He took care not to retrogress, and preserved in particular the administrative structures installation by Bonaparte, such as for example the prefectures, rather than to restore the provinces and the general information. A royal decree of May 17th, 1814 announced the startup of new tax prints. They always comprise ancient, but without any legend and together with allegories flowers of lily: 25c Law, 50c Justice upright, 75c Peace upright, 1F Minerve, and 1F50 sitted God. The wet stamp is supplemented by a dry stamp, including the mention “Stamps royal”.As of the appearance of the new royal prints, they were affixed as countermarks on Napoleonean papers in stock which it was advisable to recover. Moreover, the Napoleonean emblems there were striped or caviardés.
Hundred Days
At the time of the Hundred Days (March 20th at July 28th, 1815), Napoleonean stamps were given in manufacture, and contretimbrèrent in their turn papers of the Restoration. But these papers left too late and were used under the restored monarchical mode.
Final Restoration
The ordinance of April 10th, 1815 restores in its turn the marks of the Restoration. Thereafter, the law of April 28th, 1816 increased the tariffs, which was made by affixing on former royal papers of an illustrated countermark of a crown and a flower of lily and including the mention of a value in addition.It was only into 1827 that one decided to emit a new series comprising the added up amounts of the excise tax: the five emitted values are illustrated allegorical reasons. They are again matched flowers of lily (three of them) and of the mention “Stamps Royal”. Their reasons are: Mercury (35c), the law (70c), the goddess of the War (1F25), the harvester (1F50) and sitted God (2F). These “wet” stamps are accompanied by a dry stamp representing the justice accompanied by the mention “stamps royal”.
Stamped papers of monarchy orleanist
Following the Revolution of 1830, Orleans reached the Throne. One of the first initiatives of the new mode was to make withdraw, under the terms of the ministerial decision of February 19th, 1831, the flowers of lily of the prints which are equipped with it.A series of new prints was brought into service very tardily, by the ordinance of September 28th, 1846. All these prints represent the justice of face. The dry stamp which accompanies them represents the fortune sitting, equipped with a naked center and horn of plenty.
Stamped papers of IIe Republic
The preceding prints were maintained, but with a light modification: Withdrawal of the “Royal” word. Thereafter, the same model is taken again, but with the mention “Stamps National”, in the place of that of “royal stamp”. But an important innovation appears in the filigree: A cock surrounded of the mention “stamps national”. This one will not last. Indeed, following the access of Prince Louis-Napoleon to the Presidency, this cock will be replaced by a surrounded eagle, it also, mention “stamps national”.
Stamped papers of the Second Empire
The former single model is replaced by a Justice upright. This one will illustrate the French stamped papers durably, until their disappearance. But moreover an eagle surmounts the cartouche of the value. In addition, the dry stamp comprises to him also a matched eagle of the same mention. In the same way new filigree.An increase in the tariffs, in 1862, involves the affixing of a countermark, indicating to the supplement and illustrated imperial eagle. It will be followed emission of a final series to the former type, with modification of the values in the cartouche.
Stamped papers of IIIe Republic
The Recovery and modification of the imperial stamps
IIIe République will maintain justice sitting in its prints, but by cutting off there the “imperial” word and the Eagle appearing in the top from the cartouche. The dry stamp remains temporarily an eagle, but without legend, before being replaced by a new sitted abundance. The first strike carried out with these improved prints were it on papers available of which much had been provided in advance with the imperial filigree. Another filigree (laurel wreath with the mentions “Stamped paper” and “France”) was substituted to him as from 1871.
The Contribution of the imperial stamps at the beginning of the Prussians
After the war of 1870 and the repression of the Commune, it was necessary to pour 5 billion Francs to obtain the departure of the troops of occupation. Did France reach this result within a very fast time, grace, inter alia, with the increase in the excise tax (+20% on papers from dimension and +100% on (?)).While waiting for the delivery of the prints at all the departments, the receivers operate the overload with the feather on their papers. Sometimes one supplements the stamps to be increased by the striking of other former stamps. Finally an official countermark with the legend “2 ten-per-cent taxes in addition 1871” in a laurel wreath was normally applied.
Timid Introduction of the republican Mode
Thereafter the mention “French Republic” replaced the word “Stamps”, on both sides justice upright: This type, overcome or not of the 2/10 in addition, or the Tables of the Law, as from 1920, was used for the stamped papers of France, until their disappearance in 1872. Another type was used in parallel, of 1920 to 1945, with the effigy of Marianne, with the legend “Paper special”, the effigy being overcome mentions “Acts of the registry office and forwardings”, then “Forwardings”. These stamps struck in blue were used for the extracts of the acts of the registry office subjected to a preferential rate.
Temporary Impact of the mode of Vichy on the stamped papers
The Vichy government practically did not modify the stamped papers. However, as from 1942 a filigree “French State” replaced the old filigree “French Republic”.In addition, under the occupation, the correspondence between the two zones being authorized only in the form of special postcards, the extracts were established on these charts, called “interzones”. As it was interdict to affix mobile stamps on these charts, in order to avoid very corresponding clandestine under the stamps, certain charts were subjected to pay the revenue duties to stamping to extraordinary of prints to justice upright.
The Twilight of the stamped papers
After the Release, the stamped papers remained with the same types. The mode of Vichy, indeed, had not modified them (except in Indo-China and with the Meeting, where the governors were more petainists than Pétain). Only the facial values evolved/moved according to the repeated rises of the tax tariffs. This evolution ended in 1986, year of their disappearance, at the conclusion which the stamped papers only left the place with the tax mobiles and tax mechanical stampings invented meanwhile.For the mobile revenue stamps, to see the mobile article Revenue stamp.
The postal Filiation of the stamped papers
One knows that Rowland Hill proposed, in his “Postal Reform” of 1837, to replace the payment of the port of the letters on arrival then generalized (at an high price), by the covering of this port at the beginning (at a reduced price accessible to all). He recommended then, for this purpose, the use of a postal stamped paper of 1 penny. In other words, he proposed the extension of the mode of tax on the judicial and different documents, with the tax on the letters (cf postal Réforme). It is only thereafter that he added to his project, under the influence of James Chalmers, the creation of a mobile stamp of 1 penny, in order not to oblige all United Kingdom to use the same writing paper.Consequently, when its reform prevailed, one emitted not only famous “Penny Black”, stamp mobile of 1 penny, but also the postal stamped paper “Mulready”, of the name of his author. This one was a less success than Penny Black near the users, but was not less the ancestor of all the postal documents with printed stamp known by the French philatelists under the name of “entirety-postal” or of “Loan-with-poster” (cf postal Entier). The tax character of these two shapes of postage stamps was so obvious with the eyes of Rowland Hill which it had estimated, in its “Post Office Reform”, as the impression of its postal stamped paper could be entrusted as well to the Ministry for Finances as to the direction of the Stations, hostile with its reform.
The Collection of the tax entireties
Taking into account the seniority of papers and stamped parchments which go back to the reign of Louis XIV, and owing to the fact that they were emitted within framework of each General information, then modified in each one of them according to the tariffs, their number until 1791 is very important. Starting from the Revolution, although they were unified, they varied, according to the regime changes and of monetary units, or of the succession of the tariffs. Lastly, so since the Second Empire and IIIe Republic, their general aspect remained stable, stampings were extended to increasingly varied supports (passports, indentity cards, hunting permit, fishing, to lead, automobile licenses, railway tickets, bulletins of postal parcels, accounts - checks, Stock Exchange orders, bills of lading, freight bills, receipts of granting, etc). To note that if, of France, the stamped papers generally consist of a double print, one struck in black and the other dry one, in other countries like the United Kingdom, they are generally printed in red and relief (“embossed”). In certain countries finally, the print used is identical to that of a mobile stamp.The tax entireties thus constitute an almost unlimited research field. To this field a request emanating for two categories of collectors corresponds: tax philatelists interested by this speciality and collectors of old papers. There exists a certain number of French catalogs covering most of the field of the tax entireties, like the “Devaux” in 2 volumes, for the stamps of General information, “of Agata”, for the official entireties of dimension, or the “Martinage” for the stamped papers on ordering of Dimension (said “to extraordinary”). Of course similar catalogs exist abroad for the stamped papers of certain countries, in particular, British, American and Indians.
Let us add that, on a determined subject, a given country, or the same period, it is always possible to include in the same collection of the detached stamps, stamped papers and stamps on documents.
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 Années 1980. With regard to the France, not only there exists a catalog Yvert and Tellier Fiscal which appears regularly, but also one notes the presence of revenue stamps 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, in spite of the growth continues of their number, 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, its site which is well documented on the question: http://sfpf.free.fr/. See also, on the site of Ebay bidding, the heading “Stamps” and the sub-heading “Revenue stamps”.
Sources and bibliography
The works below were reproduced and supplemented, or published by the French company of Tax Philately (SFPF), for its members. For all information, to see site SFPF, on Internet: http://sfpf.free.fr/
Documentary works
Catalogs
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