Tax philately

(article of reference)

The tax philately is the branch of the philately which is devoted to the collection and the study of the revenue stamps.

Elements concerned with tax Philately

The revenue stamps historically initially were fixed (Papier stamped), then mobile (mobile Revenue stamp).

Stamped paper

The first revenue stamps made their appearance under the Old Mode, in the case of France, under Louis XIV, in 1673, in the form of the prints affixed on certain acts by a public authority. These prints represented the cashing of a tax, or “excise tax”, by this authority, in order to make pay the recording of this act, or the certificate of its conformity to an original document. The covered document of this print or stamps was immediately described as Papier stamped. One can also indicate it, by analogy with the terminology of postal philately, like a " entirety fiscal".

Mobile revenue stamp

The mobile Revenue stamp was going to appear only later in France, following the postage stamps. In the case of France, the first tax mobiles left only in 1860, before being collected in their turn, whereas the collection of the postage stamps had already made its appearance. Also its first followers readily associated in their albums the mobile revenue stamps with their postal figurines, the more so as at that time, they had yet, even by collecting the whole world, only little postal material to put itself under the tooth.

Socio-postal stamp

It is of use to associate with the collection revenue stamps, that of the socio-postal stamps. The socio-postal Timbre is used, indeed, to note the payment of a social contribution by the employees and employers. So for the employees this payment guarantees a sickness benefit or of retirement, it does not imply any counterpart for the employers and revêt thus in their connection a special taxation character. However, as these figurines were also printed and sold by the post office, they can just as easily appear in a collection of postage stamps.

Tax obliteration

The revenue stamps and the socio-postal stamps must be cancelled by obliterations, according to the cases public or deprived, handwritten or with the seal, in order to be able to be used only once. (cf Obliteration).

Difficulties of surmounting in tax philately

User of the Papier stamped since Louis XIV (1673), France emitted her first mobile revenue stamps only in 1860, and it is then only that tax Philately appeared, and was immediately associated with postal philately by the fathers of Philately. But the tax ones were not easily accessible: Indeed, as much it was easy to separate the stamps immediately posts their letters, as much it was inconceivable to detach stamp-tax documents on which they were affixed, before long years. In addition some of them comprised high facial values in Gold franc, Mark-But or Pounds Sterling, which discouraged from acquiring new complete series of them. This is why, tax philately, did not attract as much specialist than postal philately, and with same almost missing after the First World War, before reappearing spectacularly in the whole world, since 1980.

N.B. For all information on tax philately one will refer with fruit:

on Wikipedia: with the articles Stamped paper, mobile Revenue stamp and socio-postal Stamp.
on Internet: with the associative site of the French company of tax Philately HTTP: //sfpf.free.fr/

In construction

Sources and Bibliography

Philatelic works on the Stamped papers (or tax Entireties)

Some of 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

L. Salfranque, the stamp through the history (republished SFPF), 1890.
Alexandre Devaux, Papers and stamped Parchemins of France , initial Edition of “Old papers”, between 1905 and 1911; update and supplemented by the SFPF, 2 volumes, Paris, SFPF, 1993.

Catalogs

S. of Agata and others, Catalog of official papers of Dimension, 1791-1959 , SFPF, Paris 1991.
D. Barbero, tariff Study of the official stamped papers of Dimension of 1791 to 1960 , SFPF, Paris 1994.
Mr. Lange, Nomenclature of the stamped papers of Dimension, SFPF, Paris 1987.
J. Martinage, Catalog of the prints to extraordinary of Dimension, period 1791-1870 , Paris, SFPF, 1997.
C. Munch, Catalog of the stamped papers (whole tax) of Alsace-Lorraine, 1870-1944 , Paris SFPF, 2003.

Philatelic works on the mobile revenue stamps

Documentary works

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.

Socio-postal stamps

Yves Maxime Danan: socio-postal stamps of Alsace-Lorraine, SPAL, Strasbourg, 2003 and SFPF, Paris, 2003. (Can be obtained with the SPAL or the SFPF)

Catalogs

Revenue stamps of the World

Yvert and Tellier and A. Forbin, Catalog of revenue stamps (of the World) , Yvert and Tellier, Amiens, 1915.

The Canadian Stamp Catalogs, E.S.J van Dam, 2000

Catalog off the returned stamps and telegraph & off Telephones Canada, Sisson, 1964

Revenue stamps of France and Colonies

France: Yvert and Tellier, Catalogs revenue stamps and socio-postal of France and Monaco, Yvert edition and Tellier, Amiens, 2004.
France: Catalog of the local and special revenue stamps of France and Monaco , SFPF, 2003.
French Colonies: Donald Duston, French Colonies Returned (and to form colonies now independent) , Peru (it.), 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.
- Share IV Far-East Colonies , 1990.
- Share V Miscellanous & Islands colonies , 1987-88.

Foreign revenue stamps

(See the list of catalogs foreigners given at the end of the mobile article Revenue stamp).

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