Collecting Revenue - Stamps and Documents.
yannisl, I have just tried to look up your Stellaland in Barefoot, I can't find any reference to them, is this because I am blind or because they don't know about them (my copy is 2002!).
Nice to see some interest in the thread and I am hoping that I can post some more relevant material as well. Jamie it will be nice if your friends can show us some of their materials. There are not many revenue collections around.
@Steve Why would an OHMS cover need a revenue stamp? As to sleeping patterns, I am always up at around 4-5 am. Best time of the day to watch the sunrise. When I served in the army they made me wake up at that time, then the kids came one by one and then they made me get up that early, later I kept the habit as it was the only time I could have some peace and quiet from busy days...
Quote from Jamie Smith on October 13, 2020, 11:32 amyannisl, I have just tried to look up your Stellaland in Barefoot, I can't find any reference to them, is this because I am blind or because they don't know about them (my copy is 2002!).
Probably unrecorded but the stamps are recorded in catalogues.
Will see what we can do.
These are defintely recorded in Barefoot. I have just looked on the website of Alan Macgregor (SAPC member) and Michael Deverill and have seen pretty much the same stamps listed with a Barefoot reference.
STELLALAND / Revenue 1886 10/- orange-red handstamped with ‘JPM’ monogram (upright). Light gum adherence in one corner otherwise very fine and fresh mint. Scarce, as most mint examples have the monogram inverted. T&M 2n.7 / Barefoot 16.
As to "why would an OHMS cover require a revenue stamp", I do not know. I am willing to concede, if I must, that this is a piece of Jurgensiana. (If it'a fake, let hope its a Jurgens fake, right, made by the faker beloved by Royal Philatelic societies everywhere, none of whom have withdrawn his gongs and titles 70 years on!)
The cover is addressed to the Colonial Secretary but would you not have to affix a stamp when writing to him in 1867. It is possible that after the sender wrote OHMS on the cover it was not accepted in Calvinia as such and that in the absence of postage stamps a revenue was used. The dealer I bought this from told me that these stamps on cover are scarce but not totally rare. It has been cancelled with a post office small triangular obliterator.
This document asks a question. The question is 'Is it legal?' The Southern Rhodesian stamp is clearly marked 'Postage & Revenue but the K.U.T. stamp has no such wording. There is a reason for this... The three countries of Kenya, Uganda & Tanganyika each had their own coffers and each had their own revenue stamps. Revenue from postage stamps was handled by the East African Postal & Telecommunications Union not by the individual countries. So in this case money for a legal transaction should have been paid for by purchasing a K.U.T. stamp overprinted 'Kenya Revenue'. In this case the revenue due to Kenya was not paid to the Kenya Government but to the E.A. Postal and telecommunications Union. So again my question if the Kenya Government were not paid 'taxes due' was it a legal document? Do any legal buffs have an answer?
(Just had a thought! Is this the missing overprint variety?).
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Not a specialist in this area but if the tax has not been legally paid in most countries the papers will be inadmissible in court. I have a suspicion that the stamps were legal at the time.
I have received this answer from Keith Harrop (Rhodesia Study Circle).
"Jamie,
The two 5/- stamps were issued as Nyasaland Employment stamps. There are three types of this stamp all are 5/- values all identical but one was in blue, one in red and one in green.
I do not know when they were issued but probably pre 1953 i.e before the Federation was formed. When the Federation was formed in September 1953 the stamps and stationery of Southern Rhodesia, Northern Rhodesia and Nyasaland were still valid for use after September 1953. In 1958 all this pre-federation stamps and stationery was due to be invalidated so the Post Office had a clear out of its stores and lots of pre-federation material was issued/used by them. I suspect your 5/- Nyasaland Employment stamps were found in the stores and put out for use at Mtoko, S. Rhodesia.
I have not seen the straight line MTOKO before but it may well be a cancellation used by the Revenue department. The stamps are recorded by Norman Mewett in his 1995 Revenue catalogue as Addendum 27 and are catalogued at £25 each.
Hope the above helps. Keith"
A big 'thank you' to Keith!
I will add here that Barefoot lists the stamps as being issued c. 1962 which is obviously wrong. I have taken another scan to show the date on the document which is in manuscript and by cachet so there is no mistake.
Another point is that Keith mentions three colours. Barefoot states that there was a Northern Rhodesian stamp with the same design in blue, also c. 1962. I cannot find any reference to a red stamp which if my reasoning is correct would be for Southern Rhodesia. More information is required to sort this one out. This one is still 'on-going'.
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While I had the revenue album open I thought I would post this document for no other reason than the joy of seeing a Basutoland £1 used correctly. (What in the old days would have been called a philatelic climax!)
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The South African Philately Club is in receipt of the following from J. Barefoot Ltd.
Dear Jamie,
Thank you so much for this information on the Employment Stamp issue.
For so many revenue issues, exact dates of issue are not known precisely, but are derived from use on document, or failing that, simply design style and content. Your two documents are the "smoking gun" of evidence, and I will certainly alter the issue date to c1958.
Your letter prompts a further question I'd like to ask your society members about the possible red one :
Some time ago a collector reported a "red one like the green one listed" to us but no picture or adequate description. At the time we assumed it was Nyasaland, as we didn't know of the blue Northern Rhodesia one until more recently. But it does make sense to guess now that logically it could be Southern Rhodesia. If one comes to light, an image would be very welcome (if a loose stamp, then on a small black background to match the others in our catalogue, but if on document, then an image of the stamp and a small surround would still ensure correct listing).
All best wishes to your members.
kind regards
John Barefoot
J. Barefoot Ltd.
TEL: +44 (0)1904 400648
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