Revenue stamps of Western Australia

A selection of Western Australian stamp duty revenues.

The Australian state of Western Australia issued revenue stamps from 1881 to 1973. There were various types for different taxes.

Beer Duty (1901-1906)

The first beer duty stamps were issued in 1901, and like issues for the other Australian states, most were damaged or destroyed in use so most existing examples are in mint condition. The second issue was in 1903, and stamps in similar designs were issued until 1906. In 1918, they were replaced by Australian Commonwealth beer duty issues.

Cattle Sales (1964)

The only set of cattle sales stamps was issued in 1964. It consisted of the stamp duty 1d red overprinted CATTLE SALES STAMP DUTY and the value. Nine values ranging from 1d to £1 were issued.

Egg Stabilisation Charge (1940-1942)

Only seven stamps were issued in 1940, and they were reprinted in 1942. The values ranged from 1d to 1s, and most exist mint since very few were used.

Financial Emergency Tax (1932-1940)

The only set for financial emergency tax was a numeral set issued in 1932. Fourteen values from 1d to £5 were issued, and they were withdrawn in 1940 when the tax was replaced by Income Tax.

Government Savings Bank Duty (1906)

Only one stamp was issued, a 1d blue. It was withdrawn in September 1906, so most copies that exist are mint.

Hospital Fund (1930-1942)

The first hospital fund set was issued between 1930 and 1933 and it was a numeral type with two hospital beds on either side. In 1940 it was replaced by a smaller design portraying a nurse. These were withdrawn in 1942 as a warrelief measure.

Internal Revenue (1881-1904)

An 1898 Internal Revenue £1 stamp.

The first two sets of internal revenue stamps are postage stamps overprinted I. R., the second set is also surcharged. Later in 1881 a new set was issued, portraying a black swan within various frames. This set was reprinted in 1899 and they were replaced by stamp duty revenues in 1904.

Pig Duty (1943-1966)

The only set of pig duty stamps was issued between 1943 and 1955, and the design showed a pig. A surcharged value was issued in 1944. They became obsolete with decimalisation in 1966.

Probate Duty (1903-1925)

The first probate duty stamps were internal revenue swan types overprinted in various fonts. A new issue was prepared in 1907, and this continued to be reprinted with differences in watermark and colour until 1922. They were withdrawn in 1925.

Revenue Duty (1941-1973)

Revenue duty stamps replaced stamp duty ones in 1941. The first issue consisted of sixteen values ranging from 1d to £10, with each value in a different colour but all with the same swan design. These were replaced by a decimal issue showing various wildlife between 1966 and 1973 and it had values from 1c to $50.

Stamp Duty (1904-1940)

A 1905 Stamp Duty 15s stamp.

Stamp duty revenues replaced internal revenue stamps in 1904. A long swan design was issued, and it remained in use until 1941. All have the same design but the issues are very complex with many variations in perforation, watermark, colours and plates.

Supreme Court (1903-1922)

The first supreme court fee stamps were internal revenue swan types overprinted in various fonts. A new issue was prepared in 1907, and this continued to be reprinted with differences in watermark and colour until 1922.

Tax Instalment (1940-1941)

The first tax instalment stamps were similar to stamp duty revenues but with the image of the swan reversed and with the new inscription. In 1941, the keytype used in all Australian states was issued overprinted W.A. below the value. Twenty eight values ranging from 1d to £5 were issued.

Workers Home Board (1912)

A set of Workers Home Board stamps was prepared for issue in 1912 but they were probably never issued as only mint copies from the printers' archives are recorded.

See also

• Postage stamps and postal history of Western Australia
• Revenue stamps of Australia

References

• British Commonwealth Revenues J. Barefoot (9th edition, 2012)