Showing posts with label fiscal. Show all posts
Showing posts with label fiscal. Show all posts

Tuesday, October 24, 2023

Queensland revenue stamps on cover

From 1 January 1880 to 1 July 1892 all Queensland revenue stamps were valid for postal use. This page is a census of revenue stamps postally used on cover and seen by me. Between 1 January 1880 and 1 July 1892, despite these stamps being valid for postal use, most extant covers give definite signs of philatelic use. It can be difficult sometimes to discern if the covers were genuinely postal or philatelic in origin. Any examples after 1 July 1892 were unambiguously philatelic in origin and should have been rejected or surcharged

1880
1st Sideface 1d revenue stamp (1878 issue) x 2 (standard intercolonial letter rate) from Townsville to Sydney, NSW, dated 5 April 1880. Seen in a private collection

1st Sideface 1d revenue stamp (1878 issue) x 6 (standard letter rate to England) from Normanton to Leeds, England, dated 18 June 1880. This stamp was not issued after 1 January 1880 so probably philatelic. Seen in Millennium auction no 46 lot no 284

1st Sideface 1d revenue stamp (1878 issue) x 6  (standard letter rate to England) from Normanton to Edgbaston, England, dated 27 August 1880. This stamp was not issued after 1 January 1880 so probably philatelic. Seen in Grosvenor auction no 55 lot no 45

1886
6d revenue stamp (1872 issue) x 1 (letter rate to England), Brisbane to London, England dated 30 September 1886. Seen in Prestige Philately auction no 139 lot no 346

1892
1 x 1d revenue stamp (1871 issue) South Brisbane to South Brisbane (1d town rate) dated 28 March 1892. Philatelic as Hocking is the addressee in several other examples. Seen in Abacus auction no 237

1 x 6d revenue stamp (1892 issue) Brisbane GPO registered to Maryborough, Queensland (2d country rate + 3d registration fee = 5d) dated 21 April 1892. Courtesy of Dave Elsmore

1st Sideface 1d revenue stamp (1878 issue) x 1 (standard town rate) from Brisbane GPO to a Brisbane GPO box address dated 22 April 1892. As this stamp was not issued after 1 January 1880 it is almost certainly a philatelic cover. Seen in a private collection

1st Sideface 1d revenue stamp (1878 issue) x 5 (standard 2d intercolonial letter rate + 3d registration) from Woolloongabba, Brisbane to Fred Hagen in Sydney, NSW, dated 23 April 1892. Fred Hagen at the time was president of the Sydney Philatelic Club. Given this and the late date (this stamp was not issued after 1 January 1880), this is a philatelic cover. Ex Butler

1st Sideface 1d revenue stamp (1878 issue) x 5 (standard 2d intercolonial letter rate + 3d registration) from Ipswich to Sydney, NSW, dated 25 April 1892. As this stamp was not issued after 1 January 1880 it is almost certainly a philatelic cover. From the collection of Dr Andrew Mortlock and ex Griffiths and Geoffrey Adams

1 x1d revenue stamp (1871 issue) Brisbane GPO to Brisbane (1d town rate) dated 10 May 1892. Seen on Ebay

1 x 1d revenue stamp (1871 issue) and 3 x 0.5 d postage stamps from South Brisbane to Hamilton, Canada (2.5 d overseas letter rate) dated 13 May 1892. Seen in Phoenix auction no 19 lot no 726

1 x 2s revenue stamp (1866 issue) Brisbane GPO to Sydney, NSW (2d intercolonial letter rate) dated 28 May 1892. Philatelic as it has a 2 shilling stamp when the postage was 2d. Seen in Phoenix auction no 67

1 x 1s revenue stamp (1871 issue) Toowong, Brisbane to Brisbane (1d town rate) dated 29 June 1892. Philatelic as it has a 1 shilling stamp when the postage was 2d. Also a very late date. Seen in Prestige Philately auction no 173 lot no 475

PHILATELIC USAGE after 1 July 1892
1892
1 x 2s revenue stamp (1871 issue) Downfall Creek, Brisbane to South Brisbane (1d town rate) dated 2 July 1892. Philatelic and it should have attracted a penalty. Seen in the collection of Carl Burnett

1 x 1d revenue stamp (1871 issue) Downfall Creek, Brisbane to South Brisbane (1d town rate) dated 2 July 1892. Philatelic and it should have attracted a penalty. Seen in a private collection

1 x 1s revenue stamp (1871 issue) Downfall Creek, Brisbane to South Brisbane (1d town rate) dated 2 July 1892. Philatelic and it should have attracted a penalty. Courtesy of Dave Elsmore

1 x 1d revenue stamp (1871 issue) Brisbane to Downfall Creek, Brisbane (1d town rate) dated 3 July 1892. Philatelic and it should have attracted a penalty. Seen in a private collection

1 x 1s revenue stamp (1871 issue) Toowoomba to Sydney, NSW (2d intercolonial rate) dated 16 August 1892. Philatelic and it should have attracted a penalty. Seen in Ron Leith auction 2016

1893
1 x 1s revenue stamp (1871 issue) Kilkivan to Brussels, Belgium dated 21 March 1893. Philatelic but no penalty as valid postage stamps were also affixed. Seen in the collection of Carl Burnett

2 x 1d revenue stamps (1866 and 1872 issues) Bundaberg to Sydney (2d intercolonial letter rate) dated 25 November 1893. It should have attracted a penalty

1 x 6d revenue stamps (1892 issue) Pialba to Gympie (2d Queensland letter rate) dated 7 December 1893. It should have attracted a penalty. Seen in the l'Estrange Collection, Queensland Museum

1901
1d revenue stamp (1900 issue) x 3 (letter rate to England was 2.5d), Blackall to London, England dated 6 March 1901. This issue was valid for postal use from the inception of this issue in December 1900 to the end of that year, but this cover was an illegal usage from after that period as evidenced by the 5d surcharge for the correct postal rate of 2.5d plus an equivalent fine. Courtesy of Dave Elsmore

1d revenue stamp (1900 issue) x 2 with 2d normal postage (letter rate to NSW was 2d), Toowoomba to Sydney, NSW dated 19 September 1901. As the correct postage was included this item was allowed to pass through the mails without penalty. Courtesy of Dave Elsmore

1902
1d revenue stamp (1901 issue) x 3 (triple town rate), Brisbane dated 24 August 1902. It should have attracted a penalty. Seen on Ebay

1913
1d revenue stamp (1901 issue) x 1 (town rate), Brisbane GPO dated 26 May 1913. Illegal usage so surcharged 2d; 1d for the correct postal rate plus a 1d penalty. Seen on Ebay

Wednesday, November 21, 2012

Queensland 1 shilling fiscally used

Here are some examples of this issue fiscally used.


 A.J.S.B Cancelled. Perhaps the Australian Joint Stock Bank

 Fiscally cancelled with a cross



 Cancelled in green.

 Paid. Dated 13 October 1890

Normanton Bank of Australia 

 Rockhampton


 Dated 16 October 1890


Dated 5 May 1885

Friday, August 17, 2012

Queensland 1 shilling multiples - fiscally used and Cancelled to Order (CTO)

Fiscally used blocks are rare as there were higher denomination stamps available for fiscal purposes during this period. It appears that multiples of the 1 shilling issue were used on revenue and share documents to make up the balance of the fee, and there is an example below of this on a share certificate.

A fiscally used block of 10 of SG 171, violet. Very poor centering

A fiscally used block of 4, SG 172, lilac. The undated cancellation says Commercial Banking Company of Sydney, Bundaberg Branch


A fiscally used block of 4  of what appears to be SG 174 (pale mauve)


2 stunning fiscally used blocks of 6 on a Mount Morgan share certificate on 26 September 1889


A fiscally used block of 4  of what appears to be SG 174 (pale mauve)

The cancel is Brisbane Telegraph Counter (T.C), 10.45 am, 31 August 1899. This is a Cancelled to Order (CTO) example This is also an example of the colour fading when exposed to bright sunlight. The bottom portion of the block was protected from the sun in whatever was housing it but the rest wasn't and has noticeably faded from the original lilac colour

And here is another Brisbane Telegraph Office CTO example with the exact same date and time!


Another CTO example with a Brisbane cancel


Here is a fiscally used strip of 3, SG 172, lilac, perf 12, dated 1 September 1888


A block of 4 with an attempt to clean / remove the fiscal cancellations resulting in the faded, washed-out appearance. Seen on Ebay

Brisbane telegraph office CTO block of 4. Seen at Phoenix auction no 32

Saturday, May 12, 2012

Queensland 2 shilling brown fiscal cancellation

The following notice was inserted in the Queensland Government Gazette of 3rd January, 1880:

POSTAGE AND DUTY STAMPS. 

"The public are informed that from and after lst January, 1880, the issue of separate stamps for duty and postal purposes will cease.

The present postage stamps, from one penny to one shilling, and the present duty stamps, from two shillings upwards, will, in future, be the only stamps issued and each denomination will be available to the full extent of its nominal value for all purposes for which separate stamps have hitherto been required.”

What this meant was that postage stamps could be used for fiscal purposes and vice versa. This is why most of the Queensland 2nd sideface 2 shillings stamps were used for fiscal purposes and are therefore seen fiscally cancelled. Here are some examples of the different ways they were fiscally cancelled.

A commercial name using a cancel with violet ink - Davis

Pen cancel

Blue crayon cancel

Date cancel, September 1889

Commercial cancellation in violet ink

This block was offered at the Spink auction in October 2012 from the Alan Griffiths collection. The cancellation is BRISBANE T.C. [Telegraph Counter] 11.45 am. 21 February 1901