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Early philatelists tended to ignore Revenue stamps (along with anything classified as Cinderella Stamps). Fairly recently these have started to make appearances in stamp collections and can provide the same thrill for the intrepid collector. Since interest in revenue stamps waned behind interest in collecting postage stamps they can often be more challenging to find and study.
Revenue stamps (including tax stamps, duty stamps or fiscal stamps) often look similar to postage stamps and are generally similarly in adhesive nature. Revenue stamps are often purchased from the government by businesses who then attach them to taxed items that they sell or used directly at government offices to account for fees paid on government transactions (typically being attached to paper forms once they are completed, signed and taxes paid for). Effectively they are a means for governments to collect and provide proof of payment for taxes and fees.
You can read about the full history of Revenue Stamps of the Philippines or jump to a specific era:
- 1856-1898 – revenue stamps issued by the Spanish Government
- 1898-1901 – revenue stamps issued by the Revolutionary Government of Emilio Aguinaldo
- 1901-1935 – U.S. issued revenue stamps under the Insular Government of the United States
- 1935-1946 (excluding 1942-1944) – Commonwealth of the Philippines issues revenue stamps
- 1942-1944 – Japanese issued limited revenue stamps under the Philippine Executive Commission
- 1946 onwards – Revenue stamps issued by the Republic of the Philippines
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