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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.

Back to Catalogue Index

 

 

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:

“Each and every member shall purchase from the Association and affix stamps or tokens on all invoices to persons, firms, companies, clubs or institutions holding a license in New South Wales for the sale of wines, spirits, cider, beer and stout. The value of the stamps or tokens to be affixed shall be determined by the committee from time to time. Until otherwise determined the value shall be ½d in every £1 of the price of the goods sold, excluding sales tax. Provided always that all invoices for sales “Under Bond” as ships stores or for export shall be exempt.”

To ensure compliance with the rules at the end of each financial year the member was required to make a Statutory Declaration as to his sales over the year. Similar applied to all other States other than Tasmania.

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. 

No dated listing has been published to date, most work has been conjecture due to the lack of dated copies or complete documents. Other works list NSW as perf 11, i have not seen one in this perf all my copies perf out at 11.

 

 

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'

 

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Liquor Trades' Defence Union

 

First Series

 

Thin central font

 

First Issue c1918. Perf 11 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

 

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Second Series

 

 

First Issue. c1921. Perf 11 no wmk. Additional values added. Central figure represents 1d in £1 invoiced. All Scarce

 

1 Red

2 Blue

3 Violet

4 Green

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N.S.W. Wine Association

 

First Series

 

 

First Issue c1927. Perf 11 no wmk. Central figure represents ½d in £1 invoiced, from 1 September 1928 1d in £1 invoiced. ½d Very 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

 

Blue [Very Rare]

1 Blue

2 Blue

3 Blue

4 Blue

5 Blue

10 Blue

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Wine & Spirits Association of N.S.W

 

First Series

 

 

First Issue c1927. Perf 11 no wmk. Central figure represents 1d in £1 invoiced and was a secondary printing. All Scarce except 10.

 

Earliest recorded date of use 29 July 1927

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

 

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Second Series

 

 

First Issue. c1927. Perf 11 no wmk Central figure represents 1d in £1 invoiced. Scarce

 

Earliest recorded date of use 8 July 1927

Latest recorded date of use 28 February 1957

 

1 Red

2 Blue

3 Violet

4 Green

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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

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 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 Very 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/-. Rare

 

1 Blue

3 Green

10 Orange

--

 

Wine & Spirits Association of Victoria

 

Second Series

 

 

First Issue c1940 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 c1949 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   Orange

6   Orange

10 Green

20 Burgandy

 

--

 

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

 

First Issue c1928. Rouletted no wmk. Bi-Colour. Central figure represents ½d in £1 or part thereof invoiced for Brandy. Whisky was exempt.

 

Earliest Recorded Date May 1937

 

2½d Ochre frame blue inner writing

 

Second Issue cApril 1951. Rouletted no wmk.

 

1d Green

3d Blue

--

 

Wine & Spirit Merchants Association of South Australia

 

First Series

 

 

First Issue 24 July 1935. Perf 10 no wmk. Central figure represents a 2d in £1 for spirits and d 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. Rare

 

£100 Red/Black

 

[100 Central figure represents a sale of £100 i.e. 100d = 8/4d]

 

Roulette:

 

Earliest Recorded Date June 1940. Rare

 

5 Red/Black

10 Red/Black

20 Red/Black

50 Red/Black

 

Seen used in conjunction with the below Winemakers Association

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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 10x11 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

 

2 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.

--

 

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

 

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.

 

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Second Series

 

 

First Issue c1930. Rouletted no wmk. Figures represent 1d in £1 invoiced. Scarce

 

2 Steel-Blue

5 Burnt-Yellow

3 Grape-green

4 Deep Green

10 Orange-red

20 Pale Blue

25 Deep-Violet

LEVY PAID Violet handstamp

 

Several full documents have come into the market place

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If you can add to this page please contact Dave

 

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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.

 

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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

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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

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All Graphics. Dave Elsmore

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