3. History of Philippine Revenue Stamps

U.S. Administration (1899-1946)

For a short period (1898) interim revenue stamps were used – these were existing Spanish era issues that were initialed in pen by a representative of US government. Starting shortly after in 1899 the U.S. Government printed their own revenue stamps. The U.S. did allow the existing Spanish era stamps to be used up until 1904. The Internal Revenue Law of 1904 provided for general internal revenue taxes, documentary taxes and transfer of livestock. A wide variety of issues exist in denominations ranging from one centavo to 20,000 pesos.

Revenue stamps issued under the U.S Administration are:

• Internal Revenue Stamps
• Documentary Revenue Stamps
• Cattle Registration Stamps
• Customs Stamps
• Drivers License Stamps
• Bureau of Lands Special Stamp

Internal Revenue Stamps

Year/s	Description/Notes
1899	Perforated 11.5-12 and measuring 18-18.5 x 22mm. Each has 11 stars printed above the eagle. The bar across the bottom with the value in words is thinner than the next series. The 1c and 5c in black and blue respectively had limited print quantities of 5,000 stamps – 1/10th the quantity of each of the other varieties. Different variations in paper thickness and lettering have been observed. Half stamps are also know to exists, where 1 half was attached to the original documentation. 1c black, 2c pink, 5c blue, 10c light red brown, 10c red brown.
1899-1902	Perforated 11.5-12 and measuring 18.5-19 x 22mm. Each has 9 stars printed above the eagle. 1c is the scarcest of this set with only 4,000 copies produced while other stamps range from 50,000 to 1,900,000 individual units. Different variations in paper thickness and lettering have been observed. Half stamps are also known to exist, where 1 half was attached to the original documentation. 1c gray black, 2c red, 2c rose red (additionally carmine and dark carmine variations are known), 5 blue, 10c yellow brown, 10c bistre brown, 10c orange brown, 10c red brown, 10c light brown, 10c bright green, 10c yellow green, 10c light green.
1902	From October 1902 slightly redesigned stamps were released, similar to the previous issues though the circle encompassing the value and the banner containing the words “United States Internal Revenue” is printed in the stamps primary color with the letters in white (the inverse of the previous series). There are also 9 stars above the eagle. 2c carmine, 2c rose red, 10c light green, 10c green. 10c light brown, 10c orange brown, 10c brown.
1905	Perforated 11.5-12, rectangle in shape with duplicate control numbers in black. Woman with anvil, dedicated white space in the design for control numbers to be printed on with double border surrounding it. 1c lilac brown, 2c red lilac, 5c grey green, 10c olive green, 20c orange, 50c pink, 1p vermillion, 2p lilac, 5p blue, 10p light green, 20p dark orange, 50p carmine, 200p black.
	No stamps in collection yet
1906	Same as 1905, though with double line watermark. Single border around the control number. Some may have control numbers in blue though black is more common. 1c lilac, 2c red lilac, 5c grey green, 10c olive green, 20c orange, 50c pink, 1p vermillion, 2p lilac.
	No stamps in collection yet
1907-1914	40mm x 21mm in size. Perf. 12 with watermark. Denominations in centavos depict a palm tree with tobacco while peso units depict a woman with hammer and anvil and Mount Mayon in the background. Control numbers are all stamped in red blue or black. Control numbers may be in different sizes across different stamps. Stamps have “Philippine Islands Internal Revenue” split across the top 2 lines. With red control numbers: 1c violet, 2c olive green, 5c blue, 10c yellow green, 20c orange yellow, 50c olive yellow. With black control numbers: 1p Yellow brown, 2p carmine lake, 5p deep blue, 10p dark green, 20p dull yellow, 50p vermillion, 200p black brown, 500p rose, 1000p ultramarine, 5000p apple green. With blue control numbers: 10p dark green, 20p dull yellow, 50p vermillion, 200p black brown.
1910	41mm x 23mm in size, rouletted with watermark. Same design as 1907-1914. Double control numbers stamped in black. These are very rare stamps. 200p black brown, 500p emerald green (with black control numbers), 500p emerald green (with blue control numbers).
	No stamps in collection yet
1914-1918	40mm x 21mm in size. Perf. 10 with watermark. Same design as 1907-1914. With red control numbers: 1c violet, 2c olive green, 5c blue, 10c yellow green, 20c orange yellow, 50c olive yellow. With black control numbers: 1p red brown, 2p carmine lake, 5p deep blue, 10p dark green, 20p dull yellow, 50p vermillion, 200p black brown, 500p rose, 1000p ultramarine, 5000p apple green. With blue control numbers: 1p red brown, 2p carmine lake, 5p deep blue, 10p dark green, 20p dull yellow, 50p vermillion, 200p black brown, 500p rose, 1000p ultramarine, 5000p apple green.
1917-1927	40mm x 21mm in size. Perf. 11 with watermark. Same design as 1907-1914. With red control numbers: 1c violet, 2c olive green, 5c blue, 10c yellow green, 20c orange yellow, 50c olive yellow, 5p deep blue, 10p dark green. With black control numbers: 2c olive green, 5c blue, 10c yellow green, 20c orange yellow, 50c olive yellow, 1p red brown, 2p carmine lake, 5p deep blue, 10p dark green, 20p dull yellow, 50p orange red, 200p black brown, 500p rose, 1000p ultramarine. With blue control numbers: 20c orange yellow, 50c olive yellow, 1p red brown, 2p carmine lake, 5p deep blue, 10p dark green, 20p dull yellow, 50p vermillion, 500p rose, 1000p ultramarine, 5000p apple green.
1928	40mm x 21mm in size. Perf. 10 x perf. 11 with watermark. Same design as 1907-1914. All control numbers in black. 1c violet, 2c olive green, 5c blue, 10c yellow green, 20c orange yellow, 50c olive yellow, 1p red brown, 2p carmine, 5p deep blue, 10p dark green, 20p orange yellow, 50p orange red, 500p rose.
1930-1931	65mm x 35mm, perf. 10 with watermark, engraved in Washington. Similar to 1907-1914 varieties only larger. Control numbers are all printed in black, 2 different fonts exist for the control numbers with control numbers being in blocks of 4, 5, 6 or 7 digits. Stamps were printed 21 per sheet (3 x 7), meaning that only 5 stamps out of 21 have perforations on all 4 sides. 1c violet, 2c olive green, 5c lilac, 10c yellow green, 20c orange yellow, 50c olive yellow, 1p red brown, 2p carmine lake, 2.50p salmon rose, 5p deep blue, 10p dark green, 20p orange yellow, 50p vermilion, 200p black brown, 500p pale vermilion, 1000p ultramarine, 5000p apple green, 10000p purple, 20000p black.
1934-1941	65mm x 35mm, perf. 11 with watermark, engraved in Washington. Similar design to 1930-1931 issues. Control numbers are all printed in black, 2 different fonts exist for the control numbers with control numbers being in blocks of 4, 5 or 6 digits. Stamps were printed 21 per sheet (3 x 7), meaning that only 5 stamps out of 21 have perforations on all 4 sides. Interestingly in 1941 some values had plate numbers printed in the margin, so some plate singles or blocks may exist in 10c, 2.50p, 20p, 500p and 1000p stamps only. From 1934 until 1941 all Internal Revenue stamps were supposed to be cut (or torn) into two halves upon use; making intact used varieties rare. During the Japanese occupation this practice of separating left and right halves was not always followed meaning that a small number of in-tact used varieties with 1943 and 1944 cancellations do exist. 2c olive green, 5c blue, 10c yellow green, 20c orange yellow, 50c olive yellow, 1p red brown, 2p carmine lake, 2.50p salmon rose, 4p deep indigo, 5p deep blue, 10p dark green, 20p dull yellow, 200p black brown, 500p orange, 1000p ultramarine.
1944	The same as the stamps of 1934-1941, however with a single control number printed in the center of the stamp. All are perf. 11. 10c yellow green, 20c orange yellow, 50c olive yellow, 1p red brown, 2p carmine lake, 5p deep blue, 10p dark green, 20p dull orange yellow.
1944	Perf. 12, printed in Manila. Similar design to the 1934-1941 series however with “Republic of the Philippines” printed across the top instead of “Philippine Islands”. Printed in reduced quantities of 500,000 for the 10c and 1p stamps and 1,000,000 units for both the 20c and 50c stamps. In 1945 fire destroyed nearly half of the printed 20c stamps during storage. These can be challenging stamps to collect. Stamps may bear single or double control numbers. 10c olive bistre, 10c yellow, 20c orange, 50c olive yellow, 1p red brown.
1945	The same as the stamps of 1934-1941, perf. 11 with the word “VICTORY” printed in black across the center of the stamp. Despite large quantities being printed these are very difficult stamps to acquire. The collector has a better chance of finding halves then finding complete stamps. About 50,000 of the 2c stamps are also known to have been printed without the word “VICTORY” and with no control numbers. 1c violet, 2c olive green, 5c blue, 10c yellow green, 20c orange yellow, 50c olive yellow, 1p red brown, 2p carmine lake, 2.50 salmon rose, 5p deep blue, 10p dark green, 20p dull yellow, 200p black brown, 500p rose, 1000p ultramarine.
	No stamps in collection yet

Documentary Revenue Stamps

Interim or provisional documentary revenue stamps were in use from 1898, these were Spanish era Timbre Movil revenue stamps that were initialed by the U.S. Military Government.

In 1938 the BIR issued an Administrative Order decreeing that all documentary stamps were to be cancelled via a punch upon use. This order was not always followed and as such collectors can find used examples with and without the hole punch.

Year/s	Notes
1898	Interim/provisional stamps authorized for use by the U.S Government via a set of red initials in pen. 3 x different initials are known to exists (CHS, CSH, CFM). 25c (Sello 10), 40c (Sello 9), 50c (Sello 8), 1p (Sello 7), 2p (Sello 6), 3p (Sello 5), 5p (Sello 4), 10p (Sello 3), 15p (Sello 2)
	No stamps in collection yet
1899	Initially released in January 1899 as imperforate stamps with perforated (perf 12) varieties being released in June of the same year. Imperforate stamps were produced in lower numbers than the perforated stamps of the same year (between 500 and 5,000 copies of each). Stamps from 1899-1903 bear few differences in design, which will be covered in each of the years year below. Stamps from this year are identified by the year 1899 being printed within the 4 vertical bars at the center of the shield. Imperforate: 25c light lake, 40c dull blue, 50c pale bistre, 1p dull lilac, 2p brown lilac, 3p dull pink, 5p olive brown, 10p dull orange, 15p dull cinnamon, 20p dull mauve Perf 12: 25c dull lake, 25c bright rose, 50c dull olive bistre, 1p dull violet, 1p dull light violet, 5p olive brown
1900	Similar to stamps of 1899, however with 1900 printed inside of the shield and the suns rays do not extend into the bottom left and right corners. Stamps of 1900 were perforated 12 only – there were no imperforated stamps produced. 25c rose pink, 25c red-orange, 25c deep red, 40c blue, 50c deep buff, 1p dull lilac, 1p dull violet, 1p dull indigo, 2p dull brown, 2p dull mauve, 3p dull pink, 5p olive brown, 10p brown yellow, 15p red brown, 20p lilac.
1901-1902	Similar in design to the previous year, though there is no date printed in the shield. As with the previous year, the suns rays do not meet the corners of the containing box. 25c deep rose, 25c dull violet, 25c dull lilac, 25c dull indigo, 25c deep violet, 40c blue, 50c olive yellow, 50c ochre, 1p dull violet, 1p chocolate lilac, 1p deep lake, 2p bronze green, 2p deep blue green, 2p brown violet, 3p dull pink, 5p olive brown,
1903	Similar in design to the previous series of stamps however the printing appear less crisp and more washed out. Printed using an electrolysis technique the dots making up the backgrounds are clearly visible on these stamps. Stamps from 1903 are distinguishable by the word “CLASS” printed in the banner at the top left instead of “SELLO”. All stamps are perforated 12. Color variations are known and are common – particularly in violet and carmine stamps (as in the examples below). 25c dark violet, 40c dull blue, 50c dark orange, 1p carmine.
1905	23 x 23 mm, no watermark (except 20p orange which was produced both with and without a watermark). Distinguishable by upswept wings on the eagle – later releases have straight wings and a more detailed design. Perf. 11.5 x 12. 2c olive green, 4c brown red, 10c pale emerald green, 20c orange yellow, 50c rose, 50c deep rose, 1p chocolate, 3p salmon red, 10p emerald green, 20p orange
1906	Same as 1905 issue except these are rouletted rather than perforated and all are watermarked. Produced for a single year only, these stamps were withdrawn on 20th June 1907 and unsold stock was destroyed. Two shades of orange are shown below, though Warren lists only 1. 2c olive green, 20c orange
1907-1916	22x22mm, perforation 12 similar design to 1905 but with subtle changes – the most notable is the wings of the eagle are straight instead of curving upwards. 2c carmine, 4c green, 10c olive yellow, 20c ultramarine, 50c lilac, 1p dark green, 3p vermillion, 10p violet brown, 20p deep blue
1917-1928	Same design as 1907 but in perf. 11. Printed from 1917-1928 and then again from 1934-1938. From 1937-1938 no pesos values were printed (only fractional values for these years). The 10p and 20p varieties listed below were only printed in 1934. 2c carmine, 4c yellow green, 10c olive yellow, 20c ultramarine, 50c lilac, 1p dark green, 3p vermillion, 10p violet brown, 20p deep blue, 50p dark vermillion, 50p orange red, 100p pale lilac.
1920	20mmx25mm, rouletted and printed on blue paper. New design with eagle perched above shield within an oval frame. Emergency release, printed in Manila very scarce. 2c carmine on blue paper (1920)
	No stamps in collection yet
1929	20mmx25mm, rouletted and printed on blue paper. Same design as for 1920 emergency release (eagle perched above shield within an oval frame). Emergency release, printed in Manila very scarce. 2c carmine lake on blue paper
	No stamps in collection yet
1926-1927	Same design as 1907 (straight wings) in perforation 10 x 11, watermarked. 2c carmine, 4c yellow green, 20c ultramarine, 50c lilac, 3p vermilion.
	No stamps in collection yet
1929-1931	Same design as 1907 but in perf. 10, watermarked. 2c carmine, 4c yellow green, 10c olive yellow, 20c ultramarine, 50c lilac, 1p dark green, 3p orange red, 10p violet brown, 20p deep blue, 50p vermillion, 100p violet.
1940-1941	65×35 mm, perforation 11 – same as the 1934-1937 Internal Revenue stamp but with no control numbers. Contains the overprint “documentary – cancel this stamp by stamping date of use partly on stamps and partly on document”. Stamps were produced in sheets of 21 (3×7) meaning that more stamps exist with straight edges than with 4 perforated sides. 2c olive green, 1c violet surcharged to 4c, 10c yellow green, 20c orange yellow, 50c olive yellow, 1p red brown, 2p carmine lake, 10p dark green, 20p orange yellow, 50p vermillion.
1945- 1946	Documentary revenue stamps of 1934-1937, perforation 11, overprinted with the word “Victory”. With no control numbers present and a watermark. One variety (the 1c violet) has also been surcharged to 4 centavos. These were released after liberation from the Japanese. 1c violet surcharged to 4c, 1c mauve surcharged to 4c, 2c Olive green, 10c yellow green, 20c orange yellow, 50c olive yellow, 1p red brown, 2p carmine lake, 10p dark green, 20p orange yellow, 50p vermillion.

Large Format Full Sheets

Here’s a few quick notes on the large format Documentary Revenue stamps of the 1940’s. These notes are also relevant to the same sized Internal Revenue stamps of the 1930’s.

The large format documentary revenue stamps were released in sheets of only 21 stamps. The limited quantity per sheet is due to the size of each stamp (65x35mm). Sheets are stacked with a waxed paper in between to protect the face of one from the gum of another and to make it easy to separate sheets. This paper is now fused to the majority of full sheets that exist and you will often see it on the back of mint stamps. Due to the print configuration of 3×7 stamps per sheet the majority of stamps will have at least one edge which has not been perforated (a straight or imperforate edge).

From this configuration we can deduce that stamps with 2 straight/imperforate sides should be the hardest to find since only 4 per sheet of 21 were produced (the 4 corners). Stamps with all 4 sides perforated are the next hardest with only 5 per sheet existing (from the center column). Stamps with 3 perforated sides and 1 straight/imperforate side should be the most abundant (12 per sheet).

Of course you could break this down ever further and say that 1 in 21 stamps are a left hand upper corner, or only 1 in 21 stamps has a straight bottom edge, etc. At the end of the day I have not seen straight edges have any bearing or impact on the value of these stamps.

Cattle Registration Stamps

Since a Royal Order dated 1862 it has been compulsory to register the ownership of all large cattle – consisting of horses, cows and carabao. Certificates were handled by barangay officials who would also oversee the branding of the animal. An initial brand identifying the original owner was compulsory, additional brands for new owners after cattle changed hands were optional. The barangay kept transfer logs in a Cattle Register and would charge a small fee for services. Interestingly, revenue stamps were not used during the Spanish era for cattle registration. Stamps were produced under the First Revolutionary Government in 1898 (Trans de Ganados stamps) but were not widely used. It was not until 1904 that revenue stamps for cattle sale/transfer were adopted during the U.S. Administration. Stamps were initially affixed to paper but were later pre-printed onto the registration paperwork.

Standalone revenue stamps for cattle registration had a short-lived usage. In 1906 cattle registration revenue stamps were disbanded and instead printed stamped paper was used. Paper stamped in red was for initial owner registration and blue was used for transfers. Due to the printing process collectors may notice various shades of red and blue available. Designs changed only slightly since the first stamp was released in 1904. In 1935 the stamp design was changed to read “Commonwealth of the Philippines”. From 1943-1944 they read “Philippine Executive Commission” while earlier stamps and those from 1945-1946 read “Government of the Philippine Islands”.

The requirement to register cattle still continues in the Philippines.

Year/s	Notes
1904	30mm x 24mm, perf. 12 incorporating a cow, horse and carabao into it’s design. The label “Government of the Philippine Islands 1P” is visible. 1p deep rose, 1p rose, 1p red, 1p orange.
1906	Same design as 1904 though existing as stamped paper, watermarked, the complete certificate will contain a serial number in the same color as the stamp. Documents exist labeled “Certificate of Ownership of Large Cattle” and “Certificate of Transfer of Large Cattle”. 1p blue Certificate of Ownership, 1p red Certificate of Transfer.
1936	Similar to previous years though labelled “Commonwealth of the Philippines”. 1p blue Certificate of Ownership, 1p red Certificate of Transfer.
1943	Similar to previous years though labelled “Philippine Executive Commission”. 1p blue Certificate of Ownership, 1p red Certificate of Transfer.
	No stamps in collection yet
1944	Similar to previous year though surcharged via a hand-stamp – still labelled “Philippine Executive Commission”. 2p on 1p blue Certificate of Ownership, 4p on 1p red Certificate of Transfer.
	No stamps in collection yet
1945-1946	Same design as 1936, with “Commonwealth of the Philippines”. Documents contained the word “Victory” printed in the upper right hand corner (above the serial number). 1p blue Certificate of Ownership, 1p red Certificate of Transfer.

Complete Cattle Registration Certificates:

Customs Stamps

Act 355 of 1902 allowed for special U.S. customs stamps to be produced. Prior to this Act the earlier Spanish customs stamps were still widely in use. Other Spanish era internal revenue and sello stamps were also used as early U.S. customs revenue stamps and were hand-stamped with the word “CUSTOMS” on them.

Year/s	Note/s
1902	35mm x 50mm, perf. 12. Unwatermarked. Shield of stars and horizontal stripes on a background of radiating lines with “STAMP – PHILIPPINE CUSTOMS SERVICE” and the value indicated in dollars and cents. 10c orange, 20c blue, 30c violet, 50c green, 50c yellow green, $2 carmine
	No stamps in collection yet
1906-1910	Same as 1902 though rouletted not perforated. 20c blue, 50c green, $2 carmine
1910-1916	Same as 1902 but with “OFFICIAL FEE” overprinted in black, perf. 12 or rouletted. Perf. 12: 10c orange, 30c violet, 50c green, $2 carmine Rouletted: 5c yellow, $1 carmine, $1 carmine rose, $2.50 brown, $5 deep blue, $5 indigo, $5 dull blue, $10 black brown.
	No stamps in collection yet
1917-1929	2 types – 30mm x 25mm (1c to 50c) and 60mm x 25mm (1p to 500p), both are rouletted. Control numbers when present read downwards (opposite direction to “Series A” label) on peso varieties. No control numbers on fractional stamps (centavos). All stamps show the US Revenue Cutter ship in black. 30mm x 25mm: 1c gray green, 2c deep carmine, 5c brown, 5c dark red brown, 5 c purple, 5c pale red brown, 10c pale gray blue, 20c yellow, 20c orange, 50c purple, 50c violet, 50c gray blue. 60mm x 25mm: 1p emerald green (I, J), 1p dark green (C, D, E), 1p green (G, H, L), 1p dull green (K, M), 2p carmine (B, C, D), 5p dark brown (A), 5p red brown (A), 5p light orange (B), 5p red brown (A, B), 10p light blue (A), 10p light slate (A), 20p orange yellow (A), 20p yellow (A), 50p violet (A), 50p purple (A), 200p dark green (A), 500p deep bronze (A).
1917-1929	2 types – 30mm x 25mm (1c to 50c) and 60mm x 25mm (1p to 500p), both are rouletted. Control numbers when present read upwards (same direction as “Series A” label). 30mm x 25mm: 1c gray green, 2c carmine, 10c pale gray blue, 20c orange, 50c purple. 60mm x 25mm: 1p emerald green (A), 2p carmine (A), 5p dark brown (A), 20p orange (A), 50p purple (A), 100p olive bistre (A), 200p dark green (A), 500p deep bronze (A).
	No stamps in collection yet
1917-1929	30mm x 25mm, same as previous stamp though these are perforation 12 with control numbers when present read downwards (opposite direction to “Series A” label). 30mm x 25mm: 1c gray green, 2c carmine, 5c dark red brown, 10c pale gray blue, 20c orange, 50c purple, 50c violet, 1p emerald green.
	No stamps in collection yet
1927-1929	56mm x 27mm with red or blue control number showing Pier 7 in Manila. All are rouletted except for a 50p with red control numbers which is perf. 12. All are printed with a single blue control number on the right (unless otherwise specified below). Label “SERIES” and the series number is printed on the left only. Rouletted: 1c olive green (series A), 2c gray (series A), 5c salmon red (series A), 10c rose lilac (series A), 20c orange yellow (series A), 50c cinnamon (series A & B), 50c gray brown (series A), 1p emerald green (series A, B, C, D, E, F, H – all with red control numbers), 1p gray green (series E, F – all with red control numbers), 2p red (series A, B), 5p chocolate (series A), 10p blue (series A), 100p pale olive bistre (series A), 500p deep bronze (series A). Perf. 12: 50p purple (series A)
	No stamps in collection yet
1930-1932	56mm x 27mm with red or blue control number showing Pier 7 in Manila. All are rouletted except for 4 larger denomination which are perf. 12. All are printed with double control numbers in blue (unless otherwise specified below). Label “SERIES” and the series number is printed on the left and right. All stamps were rouletted or perforated through the center allowing one half to be affixed to the document and the other retained by the Bureau of Customs. Rouletted: 1c olive green (series A), 2c gray (series A), 5c dark gray green (series A with red control number), 10c rose lilac (series A), 20c orange (series A), 20c yellow (series A), 50c cinnamon (series A), 50c gray brown (series A), 50c light brown (series A), 1p emerald green (series A, B, C, D), 1p green (series B), 1p gray green (series D), 2p carmine (series A), 2p rose carmine (series A), 5p brown (series A), 10p pale ultramarine (series A), 10p pale ultramarine (series A – with red control numbers), 10p slate blue (series A), 20p red brown (series A), 20p orange (series A), 50p purple (series A), 50p pale red (series A), 50p brown violet (series A), 100p pale olive bistre (series A), 500p deep bronze (series A). Perf. 12: 100p red brown (series A), 200p light red brown (series A), 500p deep bronze blue (series A), 500p deep bronze blue (series A – with red control numbers).

Driver’s License Stamps

From 1922 every driver required a driver’s license which was renewed annually. The Director of Public Works was responsible for issuing these driver’s licenses. Driver’s license costs were 3pesos for a private driver’s license (owner of a vehicle for private use), 5p for a professional chauffeur, 5p for the owner of 1 or more hire vehicles, 5p for anyone renewing their license after the renewal date (or 10p for a chauffeur). All driver’s licenses expired on the last working day of February every year. Driver’s license stamps were only used in 1922 and 1923. Half of each stamp was affixed to the license, the other was kept by the Department of Public Works. For this reason very few examples exist today, exacerbated by the fact that licenses were surrendered on renewal and replaced with newer, stamp free licenses over time.

Year/s	Note/s
1922-1923	49mm x 26mm, rouletted stamps with identical left and right portions and control numbers in red. 2p emerald green, 5p pale ultramarine.
	No stamps in collection yet

Bureau of Lands Special Stamp

Issued in 1928 to collect fees associated with the collection of affidavits/oaths/other proof under the the Public Land Law. Homesteaders had to prove that they had complied with regulations around occupancy and land cultivation in order to be issued with a land title. A single revenue stamp of 50c was created and was charged for each affidavit and for each deposition of the applicant or witness.

Year/s	Note/s
1928-1941	45mm x 38mm, rouletted. The only stamp issued by the Department of Agriculture and Natural resources. 50c deep blue with red control number following the letter “A”.
	No stamps in collection yet