Revenue Stamp

A revenue stamp, tax stamp or fiscal stamp is a type of adhesive label used to collect taxes or fees on various items. Many countries of the world have used them, for documents, tobacco products, liquor, drugs, playing cards, hunting licenses and other kinds of things. While revenue stamps resemble postage stamps, they are not found on mail, nor do they (usually) receive a cancellation.

The use of revenue stamps goes back further than that of postage stamps; the stamps of the Stamp Act of the 18th century were revenues. Their use became widespread in the 19th century, partly inspired by the success of the postage stamp, and partly motivated by the desire to streamline government operations, the presence of a revenue stamp being an indication that the item in question had already paid the necessary fees. Revenue stamps have become less commonly seen in the 21st century, with the rise of computerization and the ability to use numbers to track payments accurately.

There are a great many kinds of revenue stamps in the world, and it is likely that some are still uncataloged. Both national and subnational entities have issued them. While some use a single design for all forms of fee payment, others have introduced distinct designs usable for only a single type of item. In certain periods government have combined the uses of postage and revenue stamps, calling them "postal fiscals" or inscribing them "Postage and Revenue".

Postage stamp

A postage stamp is evidence of pre-paying a fee for postal services. Usually a small paper rectangle that is attached to an envelope, the postage stamp signifies that the person sending the letter or package may have either fully, or perhaps partly, pre-paid for delivery. Using postage stamps is the most popular alternative to using a prepaid-postage envelope.

Stamps have been issued in other shapes besides the usual square or rectangle, including circular, triangular and pentagonal. Sierra Leone and Tonga have issued self-adhesive stamps in the shape of fruit; Bhutan has issued a stamp with its national anthem on a playable record, etc. Stamps have also been made of materials other than paper, commonly embossed foil (sometimes of gold); Switzerland made a stamp partly out of lace and one out of wood; the United States produced one made of plastic, and the German Democratic Republic once issued a stamp made entirely of synthetic chemicals. In the Netherlands a stamp was issued made of silver foil.

Stamps

A stamp is a distinctive mark or impression made upon an object, for instance those made on a piece of paper and used to indicate the prepayment of a fee or tax. Types of stamps include:

* Postage stamps, used on mail
* Revenue stamps, often used on documents; they are superficially similar to postage stamps, but may have very high denominations (see also Stamp Act and Stamp Duty)
* Rubber stamps, devices used to apply inked markings to objects