Revenues
FISCAL PHILATELY Committee
Rosa Maria Bicalho
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What is a Tax Stamp Collection
(Revenues)
The collection of tax stamps is now a reality and, although it is relatively easy to find material related to the topic, it is still difficult to find publications (books, studies, catalogs, etc.) about tax stamps that help the exhibitor collector to organize a collection according to the criteria and norms elaborated by the FIP.
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When organizing a Tax Stamp collection for the purpose of participating in philatelic exhibitions, the surest way to avoid disappointment is to know the guidelines that are required by the FIP and the exhibition regulations.
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The criteria for judging a collection is objective with regard to compliance with and compliance with the rules required by the regulations, but there is always a bit of subjectivity on the part of the judges; however, objectivity usually trumps subjectivity happens.
Therefore, knowing the FIP standards and exhibition regulations is a very positive step to be successful.
The Special Regulation for Evaluating the Participation of Tax Seals at FIP ​​Exhibitions (SREV) determines that:
“A collection of tax stamps is composed of engraved, printed or tax credit or duty stickers issued by an authority emanating from a state, county or intermediate governmental authority. Each collection will present one or more types of such seals and display them as appropriate, producing, in any case, adequate references to their reason for being and, where necessary, informing the rules relating to services, operations or other topics that may and should be considered – (art. 2)”.
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“A Tax Stamps collection comprises engraved, printed or adhesive tax stamps, new or used. If used over documents, such documents must be arranged in a way that clearly illustrates the relevant transactions or services. The collection can cover some of the following aspects:
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Registration of acts or documents.
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General tax.
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Judicial in all instances.
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Transfers of ownership of movable and immovable property.
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Receipts.
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Documentation in general.
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Public services.
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Invoices.
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Rights Payments.
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Public funds.
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Insurance and policies.
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Consular services.
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Inspections.
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Weights and Measures.
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Licenses.
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Postage stamps used as tax, or tax stamps used as postcards.
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Other tax stamps.
The collection may also contain essays, proofs of accepted or rejected designs, legal documents and letters or postal envelopes when applicable; varieties of all kinds, including watermarks, pegs, papers and prints, maps, imprints, decrees, and similar related material.
The items mentioned must have a direct relationship with the tax services described in the collection - (art. 3)”.
Presentation of Tax Seal Collections
Tax Seal collections are generally presented following one of the following criteria:
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Collections that present and study stamps with all their characteristics and details, such as: type of paper they were printed on and their colors, plates and stamps used, indentation, varieties, defects, proofs and tests.
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Collections that make the presentation with the study of the purpose and use of the stamp.
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A mixed way, using and mixing the two previous criteria.
So, we have more than one way to organize the tax stamp collections.
In some countries there are catalogs that help and facilitate the search and understanding of the use of tax stamps, also known as "stamps".
The first adhesive tax stamps used in Brazil were created by the Stamp Tax Law with the publication of Decree No. 4354 of 1869.
Tax Seal Literature
a) In Brazil
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“The Stamp Duty in Brazil”. Author: Luiz Reginaldo Fleury Curado.
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“The Adhesive Tax Seals of the Empire of Brazil”. Author: Sérgio Laux.
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“Encyclopedic Catalog of Stamps and Postal History of Brazil”. Author: Peter Meyer. Publisher RHM, São Paulo, SP.
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“Brazil Revenues Catalog”. Author: Paulo Rui Barata.
b) Abroad
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“Sellos Fiscales for Documents of the Province of Buenos Aires - 1944/1970”. Authors: Eugênio E. Berisso, Alfredo L. Fernandez.
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“Collecting and Displaying Revenue Stamps”. Author: Clive Akerman.
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“An Introduction to Revenue Stamps”. Author: Bill J. Castenholz.
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“The Revenue Stamps of the United States”. Author Christopher West.
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“Les Timbres Fiscaux de la Principaute de Monaco”. Authors: André Agneray, Michel Granero, Maurice Boule.
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“The Revenue Stamps of Argentina”. Author: Clive Akerman.
c) Catalogs
"Catalouge Tax". Author: A. Forbin.
“Great Britain Revenue”. Author: J. Barefoot.
“The Canadian Revenue Stamp Catalogue”. Author: ESJ Van Dam.
“Catalogue des Timbres Fiscaux”. Author: IVERT&TELLIER.
"Catalogue of the Revenue Stamps of South America". Author: Walter Morley
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5,000 réis verde – Silviano Brandão 50 réis star – Juduciary accounts
Source: Luiz Reginaldo Fleury Curado
