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 Tasmanian Tattersall's Tickets & Stamp Duty Tax.

Dave Elsmore

 

 

This 'work in progress' page has been set up to record all known Tasmanian Tattersall's tickets inc the different colours and cut outs. If you think you can help and have one or more of the below tickets please send me a graphic 300dpi and I will put it up on this page to: Dave


 

 

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Introduction by David McNamee FRPSL

On 1 June 1897, the Tasmanian Government granted Tattersall's Consultations an exclusive License to conduct lotteries under The Suppression of Public Betting and Gaming Act, 1896.  The license cost the proprietor George Adams £10,000, and permanently wedded the fortunes of the Government with the financial success of Tattersall's Consultations.

The Government has long made money "coming and going" so to speak:  collecting taxes on the sale of each ticket and taxes on the winnings.  Add to these revenues the postage and telegraphic fees, the periodic renewal of the license (with payment of more fees), and the various miscellaneous taxes on a thriving business enterprise, and it is readily apparent that Tattersall's has had an enormous effect on Government revenues from its inception to the present day.

The Tasmanian Government collected a 1d tax on every 5/- ticket sold after 1 January 1903.  Starting in 1904, Tattersall began adding the tax to the price of tickets.  In 1905 the Government raised the rate to 2d, and Tattersall added a Stamp Duty imprint with coat of arms to the ticket face in the upper right corner.  Tattersall offered tickets in its sweepstakes denominated most often in 5/-, but they also offered tickets in 10/- and £1 amounts for special Sweeps like the Melbourne Cup with corresponding multiples of the Stamp Duty fees imprinted:

Tattersall's collected the tax on behalf of the Tasmanian Government, even though the Federal Government was trying to drive them out of business with a ban on delivering their mail.  In the 1920s, the Federal Government joined in the taxation sweepstakes and required Tattersall to deduct 12.5% from each winner's share and remit it to the Federal Government.  The Commonwealth Postmaster General had prohibited the delivery of mail to Tattersall's since 31 March 1902, and Tatts was still under that prohibition order.  This bit of hypocrisy did not go unnoticed in the newspapers of the day:

As the Commonwealth is of two minds -- killing Tatts with the postal hand or putting in with it with the taxation hand, it is up to the Tasmanian Government to take a decided and dignified stand on behalf of this great revenue producing institution. -- Excerpted from The Mercury (Hobart) editorial 11 August 1921.

From about 1917, the 5/- ticket tax imposed was raised to 4d, and the tax added to the ticket denomination.  In 1923, the tax on a 5/- bet was raised to 6d.  Tickets from the period 1905-1929 have the Stamp Duty imprint for that amount duly printed in the upper right corner.  After 1929, Tattersall's tickets no longer carried a specific Stamp Duty imprint.  Instead, the bottom of the ticket was printed in small type with: "This Ticket represents a value in this Consultation of 5/- including 6d Tasmanian Government Stamp Duty."

A Comment on Craig's Handbook

Bill Craig's excellent Handbook of Tasmanian Revenue Stamps (1997) lists a number of Stamp Duty imprints on Tattersall's tickets.  A number of the entries have question marks.  A review of known facts and the discovery of a new stamp duty denomination not seen before can help clarify the current listings under Section VI.A. Tax on Tattersall's Consultation Tickets:

 

Craig No.

Ticket

Duty

Dates in Use

Comment

7.556

5/-

1d

1903-1904

Ticket shows 5/1d, no imprint. Full ticket sighted by D McNamee.

Uncatalogued

£1

4d

1903-1904

Ticket denomination seen before and after these dates.

7.557

5/-

2d

1905-1917

Illustrated below.

7.557a

10/-

4d

1905-1917

Illustrated in Craig handbook. Now in Elsmore collection.

Uncatalogued

£1

8d

1905-1917

Unseen, this ticket might exist.

7.558

?

3d

1917-1923

This is unlikely to exist -- odd amount.

7.559

5/-

4d

1917-1923

Illustrated below.

7.560

?

5d

1920-1923

This is unlikely to exist -- odd amount.

7.561

5/-

6d

1923-1929

This ticket has the highest survival rate.

Uncatalogued

10/-

1/-

1923-1929

Full ticket sighted by D McNamee.

Uncatalogued

£1

2/-

1923-1929

One copy recorded, see below.

 Uncatalogued

5/-

6d

1930-1953

 Various frames Tax box deleted, now showing imprint at base.
 Uncatalogued

10/-

1/-

c1950

 Including Gov't boxed tax. See below.
 Uncatalogued

£1

2/-

1950

 Including Gov't boxed tax. See below.
 Uncatalogued

£5

10/-

1963

 Tax included.
 Uncatalogued

£1

2/-

1963

 Tax included.
 Uncatalogued

£2

4/-

1964

 Tax included.
 Uncatalogued

5/-

?

1963-1965

 Tax included.
 Uncatalogued

5/- \ 50c

?

1966

 Tax included.
 Uncatalogued

£1 \ $2

?

1966

 Tax included.
 Uncatalogued

£2 \ $4

?

1966

 Tax included.
 Uncatalogued

.60

?

1966

 Tax included.
 Uncatalogued

$2.00

?

1966

 Tax included.
 Uncatalogued

$12.50

?

1986

 Tax included.

Perhaps if Bill Craig revises his Handbook he will reconsider his current numbering scheme and adopt a numbering sequence that recognizes the new 1926 & 1950 £

1 ticket find and deletes those entries which are highly unlikely.

Thanks to the sharp eyes of collector Neville Willis of Westbury, Tasmania, a Tattersall ticket from 1926 denominated £1 with 2/- Stamp Duty imprint was found in an antique shop in 2000.

Bibliography

Archives of the Commonwealth of Australia, Series MP 341/1 Item 1905/2541 (1905).

Wilson and Dean, The Luck of the Draw, 2nd ed., Melbourne: Tattersall Sweep Consultation, 1996.

Craig, W. Handbook of Tasmanian Revenue Stamps, Hobart: Revenue & Railstamp Publications, 1997.

McNamee, D. Beating the Odds, Tattersall’s Private Mail, 2004.

 

Many thanks to David for that excellent introduction.

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Below is an analysis of all the known tickets.

 

The Tickets

--

1899-1903 Stamp Tax Exempt, series

7 Nov 1899

nw collection

--

7 Nov 1899

tm collection

--

18 Oct 1902

--

1903-4 series

 

1903

Cut out [full ticket needed to illustrate] From 1 January 1903 1d tax on every 5/- ticket sold

de collection

--

1905-17 series

7 Nov 1905

Tax rate rise to 2d per 5/- ticket 1905-1920

de collection

--

1905-17 series

4 June 1906

de collection

--

1905-17 series

9 Dec 1907

de collection

--

1905-17 series

7 Nov 1911

tm collection

--

1905-17 series single line frame

3 July 1915

dm collection

--

1905-17 series single line frame

 21 Oct 1916

la

--

1905-17 series double line series

or

1917-24 series single line frame

Either cut from £1 ticket from the 1905-20 series or cut from the 10/8d ticket from the 1920-24 series

aw collection

--

1905-17 series

7 Nov 1916

nw collection

--

1905-17 series

7 Nov 1916

de collection

--

1917-23 series single wiggly line frame

4 June 1917. [new frame] EKD

Tax rate rise to 4d 1917-1923

dc collection

--

1917-23 series single line frame

28 Feb 1920.

aw collection

--

1923-29 series

8 Dec 1923 EKD

sh

--

1923-29 series

14 Nov 1925

la

--

1923-29 series

9 Feb 1927

nw collection

--

1923-29 series

10 Feb 1927

nw collection

--

1923-29 series

12 March 1927

Tax rate rise to 6d 1925-1950 [1950 being the latest dated ticket]

One digit away from a £5 win!

ds collection

--

1923-29 series

30 April 1927

nw collection

--

1923-29 series

20 June 1927

sp

--

1923-29 series

19 Nov 1927

de collection

--

1923-29 series

30 Jan 1929

nw collection

--

1923-29 series

5 Nov 1929

de collection

--

1923-29 series

6d ticket found in various coloured papers two line frame

de collection

--

sh                                                                                                  sh

 

sh                                                                                                  sh

--

1923-29 series

frame change

      

c1925

de collection

--

1923-29 series

2 Nov 1926

tm collection

--

1930 series

1936

Tax box deleted, ticket now only showing tax imprint at base

la

--

1930 series

 Undated Established 60 yrs

--

1930 series

 [Undated Established 64 yrs] Note: I have seen the 105th WAR Service Funds £10,000 Cash Consultation which also has the year legend as "Established 64 years"

de collection

--

1930 series

1951

[undated established 67 yrs]

de collection

--

1930 series

1953

[undated established 69 yrs]

de collection

--

1930 series

1955

[undated established 71 yrs]

--

1930 series

1945 Victory

de collection

--

1930 series

1950

dm collection

--

1963-65 series Tax inclusive

de collection

Printed by Herald Gravure

de collection

--

de collection

--

1964

de collection

Year legend now: "Established over 80 years"

--

1965-1966 dual coinage series Tax inclusive

1966

--

1966-74 series Tax inclusive

1966 Melbourne

Year legend now: "Established over 80 years"

Printed by Herald Gravure

de collection

--

1966 Series

Super Jackpot

 1974

No year legend. Address: 224 Flinders St Melbourne 3000

Printed by Herald Gravure

de collection

--

c1980-90 series

1986

dm collection

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Notice June 1899

reverse of above:

 

nw collection

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Ticket Application showing Stamp Tax Notification

Adelaide 8 Aug 1903

de collection

--

Victoria 4 July 1903

ds collection

--

Victoria 3 Nov 1903

de collection

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Results with Stamp Tax Notification

Results Sheet. Adelaide 8 June 1903

reverse of above:

nw collection

--

Results Sheet. Tasmania 5 June 1905

reverse of above:

de collection

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Application form for tickets

1 Nov 1904

reverse of above:

nw collection

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Receipts

This ephemera is added for completeness

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Contributors

tm collection = Tatts Museum collection [Tasmania]

dm collection = David McNamee collection [USA]

de collection = Dave Elsmore collection [Queensland]

nw collection = Neville Willis collection [Tasmania]

ds collection = Dingle Smith [Australian Capital Territory]

 dc collection = Don Catterall [New South Wales]

la = Charles Leski Auctions [Melbourne]

sp = The Stamp Place [Tasmania]

aw = Andrew Wilson [Australia]

sh = Steve Hamilton [Australia]

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 If you think you can help and have one or more of these tickets

please send me a graphic 300dpi and I will put it up on this page to: Dave

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© copyright 1997 on

All Graphics. Dave Elsmore

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