home |
Wine, Spirit & Brandy Private Levy Revenues of Australia ISSN 1836-0084 This is a 'work in progress' from a series of on line catalogues to help the collector and dealer alike.
By Dave Elsmore
This FREE online catalogue is courtesy of Dave Elsmore This is a Catalogue only. Nothing is for sale from these pages. It is purely to help guide you to better collecting. I would welcome any comments to improve the pages.
|
|
Page Order: New South Wales Liquor Trades' Defence Union N.S.W. Wine Association Wine & Spirits & Brandy Association Queensland Wine & Spirits Association *Central Queensland Licensed Victuallers Association Victoria Wholesale Wine & Spirit Merchants' Association Wine & Spirits Association *Viticultural Society Western Australia Liquor Trades' Defence Association South Australia Wine & Spirit Merchants Association Winemakers Association Tasmania Nil Australia Australian Wine Producers Association
|
||
In
the wholesale liquor industry in Australia, the wholesale
Wine & Spirit Association and the Australian Wine
& Brandy Association in NSW derived their income from
members by way of a tax on their sales. This was done by
the member purchasing stamps from the association and
attaching these to their invoices, clause 94 of the
constitution of the Wine & Spirit Merchants
Association of NSW reads:
New South Wales
One such occasion on 1st September 1928 the whole of the Liquor Industry joined together when a referendum was to be held on whether NSW citizens wanted their state to stay “WET” or go “DRY”. Needless to say the Referendum resulted in a landslide against prohibition. On the same day in 1928 the ACT citizens voted to make the ACT “WET” which then paved the way for legislation to allow for the widespread introduction of liquor into Canberra.
The 'Liquor Trade Defence Union' was rebadged 'Liquor Trade Council'
--
Liquor Trades' Defence Union
First Series
Thin central font
First Issue c1918. Roul 7 or Perf 11½ no wmk. Central figure represents 1d in £1 invoiced and was a secondary printing. All Rare
Thick central value font recorded on all values
Second colour below denotes the central numeral colour
5 Rose/Black 10 Blue/Black 15 Grey/Black 20 Green /Black 25 Red/Black 50 Purple/Black 100 Yellow-brown/Black
--
Second Series
First Issue. c1921. Roul 7 no wmk. Additional values added. Central figure represents 1d in £1 invoiced. All Scarce
1 Red 2 Blue 3 Violet 4 Green --
N.S.W. Wine Association
First Series
First Issue c1923. Perf 11 no wmk. Central figure represents ½d in £1 invoiced, from 1 September 1928 1d in £1 invoiced.
½d Extremely Rare. 1-10 Rare
Earliest recorded date of use 29 July 1927 Latest recorded date of use 30 July 1931
Printed in shades of blue, light to dark
½ Blue [Extremely Rare] 1 Blue 2 Blue 3 Blue 4 Blue 5 Blue 10 Blue --
Wine & Spirits Association of N.S.W
First Series
First Issue c1923. Perf 11 or 11½ or 12. no wmk. Central figure represents 1d in £1 invoiced and was a secondary printing.
All Scarce except 10.
Earliest recorded date of use 28 December 1923 Latest recorded date of use 28 February 1957
All values printed in several shades of the listed colours below
Second colour below denotes the central numeral colour
2 Violet/Black 4 Orange/Black 4 Rose/Black 5 Orange/Black 5 Green/Black 10 Blue/Black 15 Grey/Black 20 Green/Black 25 Orange/Black 25 Rose/Black 50 Grey-brown/Black 80 Olive/Black 100 Yellow/Black 200 Brown/Black
--
1 Blue/Red 2 Violet/Green 2 Violet/Blue 2 Pink/Blue 3 Brown/Violet 4 Orange/Blue
Various Serif and Sans Serif fonts exist to most values
--
Second Series
First Issue. c1923. Perf 11 no wmk Central figure represents 1d in £1 invoiced. Scarce
Earliest recorded date of use 28 December 1923 Latest recorded date of use 28 February 1957
1 Red 2 Blue 3 Violet 4 Green --
Wine & Spirits & Brandy Association
First Series
First Issue c1922. Perf 11 no wmk. Central figure represents 1d in £1 invoiced and was a secondary printing. Scarce
Earliest recorded date of use 14 August 1922 Latest recorded date of use 17 February 1932
All values printed in several shades of the listed colours below
Second colour below denotes the central numeral colour
5 Orange/Black 6 Violet/Black 10 Blue/Black 15 Grey/Black 20 Green/Black 25 Rose/Black 30 Burgundy/Black 40 Orange-Brown/Black 50 Violet/Black 100 Yellow/Black
--
6 Rose Red/Green
--
Second Series
First Issue. c1928. Perf 11 no wmk. Central figure represents 1d in £1 invoiced. Scarce
Earliest recorded date of use 14 August 1922 Latest recorded date of use 17 February 1932
1 Red 2 Blue 3 Violet 4 Green --
New South Wales Wine & Spirit Association Private Revenue - 1 Frame Exhibit
--
Wine & Spirits Association of Queensland
First Series
'Registered'
First Issue c1923. Perf 11 no wmk. Central figure represents 1d in £1 invoiced and was a secondary printing. Rare
Earliest Recorded Date May 1923
Second colour below denotes the central numeral colour
1 Red/Black 2 Red/Black
Rouletted: 6 Red/Black 12 Red/Black --
Second Series
First Issue c1928. Perf 11 no wmk. Central figure represents 1d in £1 invoiced and was a secondary printing. Scarce
Second colour below denotes the central numeral colour
1 Rose-red/Black 2 Rose-red/Black 3 Rose-red/Black 4 Rose-red/Black 5 Rose-red/Black 10 Rose-red/Black 20 Rose-red/Black 150 Rose-red/Black --
Central Queensland Licensed Victuallers Association of Rockhampton
First Series
First Issue c1950. Perf 11 no wmk. Central figure represents 1d in £1 invoiced and was a secondary printing.
Any value is extremely Rare
Earliest Recorded Date 8 December 1950
Second colour below denotes the central numeral colour
1d Green/Black 3d Violet/Black 1/- Red/Black 2/- Pink /Black --
Wholesale Wine & Spirit Merchants' Association of Victoria
First Series
First Issue c1921 Perf no wmk. Central figure represents 1/- in £10 or part thereof invoiced. 1=1/-. Scarce
1 Blue 3 Green 4 Violet 10 Orange --
Wine & Spirits Association of Victoria
Second Series
First Issue c1930 Roulette no wmk. Central figure represents 1d in £1 invoiced. 1-10 only. Very Rare
'C' = Contribution
C1 Brown C2 Blue C3 Red C4 Orange C5 Red-brown C10 Turquoise -- Second Series Second Issue
'C' Removed. A 20 value issued
Second Issue c1932 Roulette no wmk. Central figure represents 1d in £1 invoiced. This series introduced a 20 levy. Scarce
1 Brown 2 Blue 3 Red 4 Orange 5 Red 6 Orange 10 Green 10 Blue 10 Blue Green 20 Burgundy
--
Viticultural Society of Victoria
First Series
First Issue c1928. Rouletted no wmk. Figure represents 1d in £1 invoiced. Very Rare
1 Red --
Liquor Trades' Defence Association of Western Australia
First Series
Second Issue 2
Different Fonts
First Issue c1928. Rouletted no wmk. Bi-Colour. Central figure represents ½d in £1 or part thereof invoiced for Brandy. Whisky was exempt. Very rare
Earliest Recorded Date May 1937
2½d Ochre frame blue inner writing
Second Issue cApril 1951. Rouletted no wmk. Very rare.
½d Green/light brown frame 1d Red 2½d Blue/yellow frame 3d Blue 6d Black --
Wine & Spirit Merchants Association of South Australia
First Series
First Issue c1919 HORIZONTAL LINED BACKGROUND. Roulette, no wmk. Central figure represents a 2d in £1 for spirits and ½d in £1 for wine invoiced. The stamps were sold for cash only from the office of the Association and the printer of the stamps was Thornquest Press. The use of these stamps may have ceased with the change to decimal currency.
Second colour below
denotes the central numeral colour. Very Rare 5 Red/Black 25 Red/Black
--
£100 Red/Black [ozrevenues
has only seen a very poor black and white
photocopy of this £100]
[£100 Central figure represents a sale of £100
i.e. 100d = 8/4d] --
Second colour below denotes the central numeral colour. Rare
Roulette:
5 Red/Black 10 Red/Black 20 Red/Black 50 Red/Black
Second colour below
denotes the central numeral colour. Rare Perforated 10:
Seen used in conjunction with the below Winemakers Association --
Winemakers Association of South Australia
First Series
10 = 10d not £10. 10 represents a sale of £20 @ ½d in £1 invoiced
First Issue 24 July 1935. Perf 10¾x11 no wmk. Central figure was a secondary printing. Scarce
Earliest Recorded Date June 1951
Second colour below denotes the central numeral colour
1 Green/Black 2 Green/Black 5 Green/Black 10 Green/Black
Rouletted:
Earliest Recorded Date June 1940
1 Green
Roulettee; issue seen used in conjunction with the above Wine & Spirit Merchants Association
The use of these stamps
may have ceased with the change to decimal currency. --
V.P.P.A. Victuallers . Port . Pirie . Association
First Issue c1923. Perforated 10 no wmk. Scarce
1d Violet -- Nothing has surfaced for Tasmania
--
Australia Australian Wine Producers Association
First Series
First Issue c1928. Perf 11 no wmk. Central figure represents 1d in £1 invoiced. Rare
Used Nationally [except in Tasmania?]
Values seen are green, blue, lake. All values found in 2 different value fonts
1 Green 2 Green 2 Lake 3 Green 3 Blue 4 Green 5 Green 5 Blue 10 Green 20 Green 20 Green/Deep green. The value being a
secondary printing as per 20 above
It is possible the different colours represented an Australian State as all my green's are attached to cut outs from Brisbane.
--
Second Series
First Issue c1930. Rouletted no wmk. Figures represent 1d in £1 invoiced. Scarce
1 Steel-blue
3 Grape-green 4 Deep green 10 Orange-red 20 Pale blue 25 Deep-violet LEVY PAID Violet.
Preprinted with invoice LEVY PAID Blue. Preprinted with invoice
Several full documents have come into the market place --
If you can add to this page please contact Dave
--
Dave would like to thank:
Jerry Austin for: SA £2 roulette. Don Catterall for blue & lake colours of the AWPA, WWSMA of Vic graphic & pink/black W&WA of NSW. Robin Linke for the LTD of WA graphic. Dingle Smith for £100 W&SMA of SA. Tony Presgrave for W&SMA of SA, date of issue, rates and printer.
--
Early References:
Wine & Spirit Levy Stamps of New South Wales by Osborn - 1983 Wine & Spirit Levy Stamps of New South Wales - Cinderellas Australasia by Hall & Davis -1994 Wine & Spirit Levy Stamps of New South Wales - pages 125-130 NSW Revenue & Railway Stamps by Peck Smith - 1999 Wine & Spirits Association of Victoria - Cinderellas Australasia by VanBeveran - 2010 I can find no other references from other Australian States
Therefore; 'Wine, Spirit & Brandy Private Levy Revenues of Australia' is at present the most up to date by Elsmore - 2013
Done forget to have a look at the NSW exhibit here:
New South Wales Wine & Spirit Association Private Revenue - 1 Frame Exhibit -- -------------------------------------------------------------------------------------------------------- Reference works for further study Dave Elsmore: by email anytime! - I am happy to answer any questions you may have [if I can], I am also happy to buy your collection or single items of Railway Stamps --------------------------------------------------------------------------------------------------------
© copyright All Graphics. Dave Elsmore No part of this page may be copied used, saved in electronic form or hard printed. |