|
The island of Malta issued adhesive revenue stamps from 9 August 1899 to 24 March 1988, and continues to use excise stamps to this day. There were various types of fiscal stamps for different taxes.〔 ==Revenue== These stamps were valid for most fiscal purposes, most notably for stamp duty. They were issued between 9 August 1899 and 1954.〔 Malta's first revenue stamps were issued on 9 August 1899.〔 Five values from the 1885-1886 Queen Victoria definitive issue were overprinted 'Revenue' locally at the Government Printing Office in Valletta. A number of overprint varieties are known on this issue.〔 From later that year to 1912, all Malta revenues were contemporary postage stamps overprinted either in Malta or in London. Between 1925 and 1936, Malta's first stamps specifically designed for fiscal use (not overprints) were issued. They had the Mackennal portrait of King George V, Maltese crosses on either corner and an unappropriated tablet at the bottom. This set included Malta's highest value stamp ever - the £5 purple issued in 1929. Since postage stamps became valid for fiscal use in 1928, only three revenues were issued later, and all had the face value of £1. The first two had the portrait of King George VI and differed in perforation, while the last had the portrait of Queen Elizabeth II and was issued in 1954.〔 There were no further revenue issues after this, since the postage stamps with face values up to £1 appeared in the definitive sets of 1957 and 1965 (unlike earlier sets which were up to 10/-), and these were the stamps used for fiscal purposes. Some of the earlier revenue stamps also exist postally used, although this was never authorised. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Revenue stamps of Malta」の詳細全文を読む スポンサード リンク
|