Western Australia Revenue Stamps
ISSN 1836-0084
This is a 'work in progress' from a series of on line catalogues to help the collector and dealer alike
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.
Priced from Collectors, Dealers & Auctions.
I would welcome any comments to improve the pages.
Contents:
QV Provisional 1881. Adhesive Stamp Duty 1881-1904. Long Swans 1904-1940. Small Swans 1941-1965. Decimal 1966. Supreme Court 1903. Probate Duty 1903. Electric Telegraph 1879. Beer Duty 1898. Customs Clearance 1906. Savings Bank 1884. Embossed. Direct Print. Cash Register Imprints. Betting Tax 1918. Entertainment Tax. Hospital Fund 1930. Financial Emergency Tax. Income Tax. Postal Notes 1887. Egg Charge. Pig Duty. Cattle Duty. Harbour Trust. Hospital Contribution.
Constantly updated as information and prices are sourced.
Prices in Australian $ are for sound copies, damaged copies by negotiation.
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Watermarks
Wmk 3 & 4. More open C in 4
Wmk 5 twice when stamp is printed vertically or horizontally. With or without top spurs to crown
Wmk 6 '+' to crown. Wmk 7 'O' to crown smaller WA
Listed above are just some of the trickier wmks to pick others are self explanatory like CC & CA
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QV 1881 Provisional
I. R. Overprint with 1 Bar
1881[ekd 19/11/1881]
Watermark Crown/CC upright
Perf 12½,14 [1882] Mint x POR. 1881 date x 2
1.1d-[1bar]$150.00
2.1d-[2bar]$150.00
I. R. Overprint with 1 and 2 bars found
--
I. R. Overprint with 2 Bars
1882[ekd 10/3/1882] Watermark Crown/CA upright Perf 12½,14 [1882] Mint x POR
3.1d-[1bar]$80.00
4.1d-[2bar]$80.00
Beware forged overprints in green or black
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QV 1881 Provisional
Unissued 3d overprinted I R & value
1881 Watermark Crown/CC sideways Perf 14 Mint x 5
5.1d-$30.00 6.2d-$20.00 7.3d-$30.00 8.6d-$30.00 9.1/--$20.00 10.3/--$35.00 11.5/--$40.00 12.7/6d-$50.00 13.10/--$30.00 14.15/--$60.00 15.£1-$20.00 16.£1/10/--$45.00 17.£5-$80.00 18.£10-$120.00
6d & 5/- Imperf proof $1,000.00ea
Handstamped SPECIMEN from-$100.00ea
5a.5/- Double Overprint x 10
Forgeries overprinted on genuine stamps:
THREE POUNDSover5/--$75.00
7 POUNDSover5/--$75.00
8 POUNDSover10/--$75.00
TEN POUNDSover3/--$75.00
TEN POUNDSover10/--$75.00
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QV 1881
De La Rue London Printing
Plate I Key Plate Proof
1881 Watermark CA/Crown upright [wmk 3 narrow C] Perf 14 Mint x 4
19.1d-$5.00 20.2d-$30.00 21.3d-$6.00 22.6d-$8.00 23.1/--$6.00 24.2/6d-$10.00 25.3/--$15.00 26.5/--$22.00 27.7/6d-$30.00 28.10/--$20.00 29.15/--$65.00 30.£1-$25.00 31.£1/10/--$50.00 32.£5-$80.00 33.£10-$95.00
De La Rue Die Proof on card Vertical design-$2,000.00
De La Rue Die Proof on card Horizontal design-$2,000.00
Key Plate Horizontal Proof as per b/w picture above-$2,500.00
Handstamped SPECIMEN in red, set to 5/--$2,000.00
Handstamped CANCELLED-$450.00ea [from De La Rue day books]
Watermark inverted on 29a.1d, 22a.6d & 26a.5/- x 5
--
1896 Watermark CA/Crown upright [wmk 4 fat C] Perf 14 Mint x 4
34.1d-$5.00 35.3d-$6.00 36.6d-$8.00 37.1/--$6.00 38.2/6d-$18.00 39.3/--$25.00 40.5/--$30.00 41.10/--$40.00 42.£1-$45.00 43.£25-$350.00 44.£50-$650.00 45.£100-$900.00
Specimen set to £100 in black-$3,000.00
Watermark inverted on 37a.1/- & 38a.2/6d x 5
--
1897 Watermark W Crown A [close] upright [vertically twice except horizontal values once] Perf 14 Mint x 4
46.1d-$5.00 47.3d-$8.00 48.6d-$5.00 49.1/--$8.00 50.2/6d-$15.00 51.3/--$45.00 52.5/--$25.00 53.7/6d-$35.00 54.10/--$30.00 55.15/--$1,000.00 56.£1/10/--$45.00
Watermark inverted on 46a.1dx30, 47a.3dx30, 48a.6dx10
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1904
This series can be complex please feel free to email for any help
Waterlow & Sons London Printing [crisp]
With 'T' punch/perfin 'Treasury'
Printers register mark ! found in margin
1904 Watermark W Crown A [close] upright [wmk 5 horizontally twice] Perf 12½-15 Mint x 3. T punch X 50% of list price
1.1d-$10.00 2.3d-$15.00 3.6d-$20.00 4.1/--$30.00 5.2/--$55.00 6.2/6d-$30.00 7.5/--$15.00 8.10/--$20.00 9.15/--$75.00 10.£1-$40.00 11.£1/10/--$65.00 12.£5-$85.00 13.£10-$55.00 14.£25-$100.00 15.£50-$600.00 16.£100-$850.00
Frame Die proof-Clean proof-$1,800.00ea. Dirty proof-$200.00ea. Please read footnote:
[Two Waterloo Die proofs of each value plus two 'blanks' were printed, one so called 'dirty' proof which was retained in the print shop, and the other 'clean' proof for display in their Proof Book. Each proof from the 'dirty' set is damaged where torn from the work book and shows pieces missing]
Both Die proof 'set's' have been broken down and sold off.
Some of the 'clean' set was sold in auction [2010] achieving $1,200.00-$2,000.00ea. Some of the 'dirty' [damaged] set were sold on eBay [2013] achieving $150.00 each.
1a.1d-Imperf complete colour trial-$3,000.00
1b.1d-Imperf complete colour trial on card, blue swan, handstamped 'WATERLOW & SONS / SPECIMEN' Two different fonts-$1,500.00ea
1a.3d-Imperf complete colour trial-$3,000.00
1c.3d-Imperf complete colour trial on card, blue swan, handstamped 'WATERLOW & SONS / SPECIMEN' -$1,500.00ea
1a.6d-Imperf complete colour trial-$3,000.00
1d.6d-Imperf complete colour trial on card, blue swan, handstamped 'WATERLOW & SONS / SPECIMEN' -$1,500.00ea
1e.1d 3d 6d Imperf Vertical Composite strip of 3, Brown frame, Blue Swan from the unique sheetlet of 9 3x3. Ex Waterlow Archives. Of the 3 vertical strips, two are damaged viz: one is cut into at left the other has damage at left to the 3d & 6d Damaged strips $400.00ea. The undamaged unique vertical strip-$5,000.00
Imperf proof of Swan only-$300.00
Imperf proof of Swan only with register mark-$1000.00
Register mark from $200.00
Misplaced swan x 2
Tradesman's sheetlet of 6 2x3-$2,500.00
Handstamped Specimen [violet] set to-£50-$5,000.00
Mint set to £50 with punch hole-$450.00
--
WA Gov't Printing [poor quality]
1906 Watermark W Crown A [close] upright [wmk 5 horizontally twice] Perf 11 Mint x 3. T punch X 50% of list price
17.1d-$5.00 18.3d-$10.00 19.6d-$15.00 20.1/--$5.00 21.2/--$20.00 22.2/6d-$20.00 23.5/--$25.00 24.10/--$30.00 25.15/--$25.00 26.£1-$30.00 27.£1/10/--$45.00 28.£5-$100.00 29.£10-$150.00
17a.1d-imperf vertically [pair]-$500.00
17b.1d-imperf horizontally between [pair]-$800.00
17c.1d-imperf vertically between [pair]-$800.00
17d.1d-imperf vertically between and at left or right[pair]-$1,000.00
Imperf at base from $300.00
Imperf at right from $250.00
Register mark from $200.00
Inverted watermark x 5
Sideways watermark from $200.00
--
1909 Watermark W Crown A [apart with large crown] upright [wmk 6 horizontally once] Perf 11 Mint x 3. T punch X 50% of list price
30.1d-$10.00 31.3d-$15.00 32.6d-$20.00 33.1/--$10.00
Register mark from $200.00
Inverted watermark x 15
Reversed watermark x 20
Sideways watermark from $200.00
--
1911 [new colours, swan now greenish slate] Watermark W Crown A [close] upright [ wmk 5 horizontally twice] Perf 11 Mint x 3. T punch x 50% of list price
34.3d-$15.00 35.2/--$25.00 36.2/6d-$25.00 37.5/--$30.00 38.10/--$25.00 39.£1-$40.00 40.£1/10/--$50.00
39a.£1-no wmk-$200.00
Inverted watermark x 10
Sideways watermark from $200.00
Imperf at top from $300.00
--
1911 [swan now black] Watermark W Crown A [apart with large crown] upright [wmk 6 horizontally once] Perf 11 Mint x 3. T punch X 50% of list price
41.2d[1914]-$20.00 42.3d-$15.00 43.6d-$25.00 44.2/--$20.00 45.2/6d-$25.00 46.5/--$25.00 47.10/--$20.00 48.15/--$40.00 49.£1-$25.00 50.£1/10/--$40.00
Register mark from $200.00
Inverted watermark x 5
--
1917 No Watermark Perf 11 Mint x 3 [No Wmk] Emergency printings.
51.1d-$35.00 52.3d-$40.00 53.6d-$50.00 54.1/--$70.00
A 2d value is reported but this does not exist
--
1917 Watermark W Crown A [apart with large crown] upright [wmk 6 horizontally once] Perf 11 Mint x 3. T punch X 50% of list price
55.1d[monocolour]-$25.00 56.£1-$50.00 57.£5-$75.00
55a.1d[monocolour]with surcharged rubber stamp in violet placed over it-$250.00
Register mark from $200.00
Inverted watermark x 5
--
1920 Watermark W Crown A [apart with small W A large crown] upright [wmk 7 horizontally once] Perf 11 Mint x 3. T punch X 50% of list price
58.1d-$5.00 59.2d-$20.00 60.3d-$10.00 61.6d-$15.00 62.1/--$5.00 63.2/--$20.00 64.2/6d-$15.00 65.5/--$30.00 66.10/--$25.00 67.£1-$40.00 68.£1/10/--$45.00 69.£5-$90.00 70.£10-$110.00
58a.1d-imperf horizontally from $500.00
59a.2d-re-perf 11 x 10
68a.30/--double perfs horizontally & vertically x 2
Register mark from $200.00
Inverted watermark x 5
--
1922 Watermark W Crown A [apart with small W A large crown] upright [wmk 7 horizontally once] Perf 14½x13½ Mint x 3. T punch X 50% of list price
71.1d-$5.00 72.2d-$15.00 73.3d-$15.00 74.6d-$15.00 75.1/--$10.00 76.2/--$15.00 77.2/6d-$15.00 78.5/--$20.00 79.10/--$40.00 80.15/--$35.00 81.£1-$40.00 82.£1/10/--$45.00 83.£5-$50.00 84.£10-$60.00
75a.1/--re-perf 11 x 10 x 5
80a.15/--imperf vertically-$250-00[beware of rejoined pairs, zero value]
Inverted watermark x 5
--
Zinc Plate
Distinguished by a rough, poor & flat looking print
1923 Watermark W Crown A. From Zinc plates [apart with small W A large crown] upright [wmk 7 horizontally once] Perf 14½x13½ Mint x 3. T punch X 50% of list price
85.1d-$5.00 86.2d-$20.00 87.3d-$10.00 88.6d-$15.00 89.1/--$10.00 90.2/--$20.00 91.2/6d-$15.00 92.5/--$15.00 93.10/--$20.00 94.15/--$40.00 95.£1-$45.00 96.£5-$55.00
Inverted watermark x 5
--
1927 Watermark W Crown A. From Zinc plates [apart with small W A large crown] upright [wmk 7 horizontally once]. Perf 14½x13½ Mint x 3. T punch X 50% of list price
97.10/-[carmine]-$50.00 98.£1/10/--$60.00
97a.10/--re-perf line 11, x 10
97b.10/--re-perf line 11, twice x 15
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1941 New Design
'REVENUE DUTY' framed by double line
1941 Watermark W Crown A [apart with small W A large crown] [wmk 7] sideways up Perf 14 Mint x 3. T punch X 50% of list price
1.1d-$2.00 2.2d-$6.00 3.3d-$8.00 4.6d-$10.00 5.1/--$18.00
1a.1d 3a.3d 5a.1/-
Imperf proofs-$200.00ea
1d plate numbers can be found on the face
of the stamp. Plate 1, 2, 3 or 4 also no plate number
being the first printings.
--
1943 Watermark Crown/WA [apart with large W A & large crown] upright [wmk 7] [horizontally once] Perf 14 Mint x 3. T punch X 50% of list price
6.1d-$1 2.2d-$1.50 7.3d-$2.00 8.6d-$8.00 9.1/--$2.50 10.2/--$4.00 11.2/6d-$25.00 12.5/--$15.00 13.10/--$25.00 14.15/--$35.00 15.£1-$18.00 16.30/--$35.00 17.£5-$30.00
6b.1d 9b.1/- 12a.5/- 16a.30/- Double Print-$50.00ea
Inverted watermark x 2
1d plate 5 [only] can be found on the face of the stamp
--
'REVENUE DUTY' framed by single line
1951-65 Watermark Crown/WA [small crown over WA][all plate 5] upright [horizontally once] Perf 14 Mint x 3. T punch X 50% of list price
18.1d-$1.00 19.2d-$1.00
20.3d-$1.50 21.6d[ochre]-$1.00 22.1/--$1.50 23.2/--$2.00 24.2/6d-$20.00 25.5/--$10.00 26.10/--$12.00
27.£1-$10.00 28.30/--$25.00 29.£5-$30.00
30.£10-$60.00
Inverted watermark x 5
21a.6d[lemon c1961]-$35.00
21b.6d[orange-ochre c1963 florescent ink in daylight one very small printing only]-$85.00
3d&£10 Imperf proofs-$300.00ea
18a.1d[double print]-$10.00 19a.2d[double print]-$30.00 22a.1/-[double print c1956]-$30.00
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1966 New Design
[Various flora & fauna designs]
Double print
1966 Watermark Crown/WA [small crown
over WA] [sideways] Cream paper and White paper,
upright or inverted [horizontally once] Perf 14.
Mint 1c to $2 same.
Mint $5-$50 x 4. T punch [2 types] X 50% of list price
1.1c-$1.00 2. 2c-$1.50 3.3c-$1.00 4.5c-$2.00 5.6c-$2.50 6.8c-$30.00 7.10c-$1.00 8.20c-$1.00 9.25c-$2.00 10.50c-$1.00 11.$1-$1.00 12.$2-$2.00 13.$5-$8.00 14.$10-$10.00 15.$20-$25.00 16.$50-$80.00
7a.10c[double print]-$10.00 8a.20c[double print]-$10.00 9a.25c[double-print]-$10.00 12a.$2[double print]-$10.00 13a.$5[double print]-$10.00 15a.$20[double-print]-$30.00
Imperf proofs $20 each any value
--
1975 No Watermark Perf 14 Mint 1c to $2 same. Mint $5-$50 x 4. T punch [2 types] X 50% of list price
18.1c-$1.50 19.2c-$1.50 20.8c-$1.50 21.10c-$1.00 22.20c-$1.00 23.25c-$8.00 24.50c-$5.00 25.$1-$8.00 26.$2-$8.00 27.$5-$8.00 28.$10-$15.00 29.$20-$25.00 30.$50-$80.00
--
1977 No Watermark Roulette. Mint same. T punch X 50% of list price
21a.10c-$1.00 22a.20c-$1.00
23a.25c-$8.00
24a.50c-$5.00
25a.$1-$8.00
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1903-05 SUPREME COURT overprint
1903 Watermark CA/Crown upright [wmk 3 narrow C] Perf 14 Mint price same as used
1.2/-on£1-$300.00 2.2/6don£1-$300.00 3.15/--$750.00 4.£1-$750.00 5.£5-$1,200.00 6.£10-$2,000.00
5a.£5[overprint horizontal or vertical up or down] x 4
--
Overprint in blue
1905 Watermark CA/Crown upright [wmk 4 fat C] Perf 14 Mint price same as used Overprint in blue
7.2/-on£1-$150.00 8.2/6don£1-$150.00 9.£1-$300.00 10.£25-$1,150.00 11.£50-$2,000.00 12.£100-$1,000.00
--
1903 Watermark W Crown A [close] upright [wmk 5 vertically twice except horizontal values once] Perf 14 Mint price same as used
13.1d-$120.00 14.6d-$240.00 15.1/--$300.00 16.1/-on£1-$675.00 17.2/-on10/--$675.00 18.2/-on£1-$675.00 19.2/6d-$150.00 20.2/6don£1-$675.00 21.5/--$300.00 22.5/-on£1-$675.00 23.10/--$380.00 24.15/--$360.00 25.£1-$350.00 26.£1/10/--$750.00
--
Overprint in blue
1905 Watermark W Crown A [close] upright [wmk 5 vertically twice except horizontal values once] Perf 14 Mint price same as used
27.1/--$145.00 28.2/-on£1-$180.00 29.2/6don£1-$180.00 30.5/-on£1-$180.00 31.10/--$170.00 32.15/--$175.00 33.£10-$250.00
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1907 New Design
1907 Watermark W Crown A [wmk 5] [close] upright RED Perf 11. PRICES ARE FOR GENUINE USED EXAMPLES
1.1d-$25.00 2.6d-$25.00 3.1/--$25.00 4.2/--$15.00 5.2/6d-$15.00 6.5/--$15.00 6a.5/-[imperf]-$300.00 7.10/--$15.00 8.15/--$30.00 9.£1-$25.00 10.£1/10/--$35.00 11.£5-$25.00 12.£10-$25.00 13.£25-$65.00 14.£50-$75.00 15.£100-$200.00 15a.£100[inv-wmk]-$220.00
Sheets of mint remainders are in the market place. Mint is 50% of above prices
--
1914 Watermark W Crown A [apart with small W A large crown] upright [wmk 6] [horizontally once] RED Perf 11. PRICES ARE FOR GENUINE USED EXAMPLES
16.2d-$5.00 17.6d-$5.00 18.2/--$5.00 19.5/--$5.00 20.£1-$10.00 21.£1/10/--$15.00
Sheets of mint remainders are in the market place. Mint is 50% of above prices
--
1917 No Watermark RED Perf 11 poor quality paper. PRICES ARE FOR GENUINE USED EXAMPLES
22.1/--$20.00 23.2/--$5.00 24.5/--$5.00 25.10/--$5.00 26.£1-$15.00 27.£1/10/--$15.00 28.£5-$120.00
Sheets of mint remainders are in the market place. Mint is 50% of above prices
--
1920 No Watermark RED Perf 11 high grade paper. PRICES ARE FOR GENUINE USED EXAMPLES
29.1d-$30.00 30.3d-$20.00 31.6d-$10.00 32.1/--$10.00 33.2/--$10.00 34.2/6d-$25.00 35.5/--$10.00 36.10/--$10.00 37.15/--$30.00 38.£1-$10.00 39.£1/10/--$10.00 40.£5-$20.00
Sheets of mint remainders are in the market place. Mint is 50% of above prices
--
1922 No Watermark Perf 11. PRICES ARE FOR GENUINE USED EXAMPLES
41.£5[green]-$25.00 42.£10[blue]-$30.00
Sheets of mint remainders
are in the market place. Mint is 50% of above prices
Mixed wmk, no wmk set Overprinted
'CANCELLED' set $1,800.00 2 sets of 14 values
recorded 1d-£50
Mixed wmk, no wmk set Overprinted 'OBSOLETE' set $500.00 15 sets recorded, singles $10-$20 depending on value
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1903-06 PROBATE DUTY overprint
1903 Watermark CA/Crown upright [wmk 3 narrow C] Perf 14 Mint price same as used
1.£1-$350.00 2.£1/10/--$600.00 3.£5-$625.00 4.£10-$750.00
--
1903 Watermark CA/Crown upright [wmk 4 fat C] Perf 14 Mint price same as used
5.£1-$320.00 6.£25-$700.00 7.£50-$900.00 8.£100-$1,150.00
--
1903 Watermark CA/Crown upright [wmk 4 fat C] Perf 14 Mint price same as used
9.1don10/--$800.00 10.THREEon6d-$600.00
--
Overprint in blue
1905 Watermark W Crown A [close] upright [wmk 5 vertically twice except horizontal values once] Perf 14 Mint price same as used
11.£1-$550.00 12.£100-$850.00
--
1903 Watermark W Crown A [close] upright [wmk 5 vertically twice except horizontal values once] Perf 14 Mint price same as used
13.1d-$400.00 14.1don10/--$800.00 15.3d-$475.00 16.THREEon6d-$900.00 17.6d-$475.00 18.1/--$150.00 19.3/--$550.00 20.5/--$600.00 21.10/--$600.00 22.15/--$700.00 23.£1-$850.00 24.£1/10/--$1,350.00
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1907 New Design
1907 Watermark W Crown A [close] [wmk 5] upright Perf 11. PRICES ARE FOR GENUINE USED EXAMPLES
25.1d-$25.00 26.3d-$25.00 27.6d-$25.00 28.1/--$15.00 29.3/--$25.00 30.5/--$25.00 31.10/--$25.00 32.15/--$30.00 33.£1-$25.00 34.£1/10/--$30.00 35.£5-$25.00 36.£10-$25.00 37.£10-$30.00 38.£25-$40.00 39.£50-$75.00 40.£100-$160.00
Sheets of mint remainders are in the market place. Mint is 50% of above prices
--
1914 Watermark W Crown A [apart with small W A large crown] upright [wmk 6] [horizontally once] Perf 11. PRICES ARE FOR GENUINE USED EXAMPLES
41.1d-$10.00 42.6d-$10.00 43.£1/10/--$25.00
Sheets of mint remainders are in the market t place. Mint is 50% of above prices
--
1917 No Watermark GREEN Perf 11 Poor quality paper. PRICES ARE FOR GENUINE USED EXAMPLES
44.3d-$15.00 45.1/--$20.00 46.3/--$25.00 47.10/--$25.00 48.£1-$15.00
Sheets of mint remainders are in the market t place. Mint is 50% of above prices
--
1920 No Watermark GREEN Perf 11 High grade paper. PRICES ARE FOR GENUINE USED EXAMPLES
49.1d-$7.00 50.3d-$7.00 51.6d-$7.00 52.1/--$7.00 53.3/--$7.00 54.5/--$5.00 55.10/--$5.00 56.15/--$30.00 57.£1-$5.00 58.£1/10/--$5.00 59.£5-$20.00 60.£10-$50.00 61.£25-$50.00 62.£100-$80.00
Sheets of mint remainders are in the market t place. Mint is 50% of above prices
--
1922 No Watermark Perf 11 New colours. PRICES ARE FOR GENUINE USED EXAMPLES
63.£5-[orange-brown]$25.00 64.£10-[rose-red]$25.00 65.£25-[blue]$45.00 66.£50-[brown]$90.00 67.£100-[dull-green]$80.00
Sheets of mint remainders are in the market t place. Mint is 50% of above prices
Mixed wmk, no wmk set Overprinted
'CANCELLED' set $1,800.00 2 sets of 14 values
recorded 1d-£50
Mixed wmk, no wmk set Overprinted 'OBSOLETE' set $500.00 15 sets recorded, singles $10-$20 depending on value
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QV 1879 Electric Telegraph
Die Proof
1st printing 1d & 6d perf 14 2nd printing [1d only] perf 12½
1879 Watermark Crown/CC Perf 14, 12½. 1d Mint x 5, 6d Mint x 2
1.1d-$20.00 1a.1d[perf 12½]-$15.00 2.6d-$250.00
Die Proof-$600.00
Adhesives on complete electric telegraph form 1d-$800.00 6d-$2,000.00
Postal use was permitted
--
Printed light pink as below. The above is darkened to show the design better
Above is the right side of the form, the reverse has 'word' boxes numbering 45-140. The left side was for a copy of the message
1/-[1879 embossed on complete form]-$300.00
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Beer Duty 1898
1898 No Watermark Perf 12. Possibly
issued in booklets
6d-$2,500.00
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State/Commonwealth Issues 1901-20 Notes:
1. Beer Stamps were made uniform throughout the Australian States on 8/10/01
2. Internal Correspondence and Memoranda - Correspondence re Transfer of Beer Duty Stamps Accounts from Department of Trade and Customs to the Postmaster General's Department 11.4.1906
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Kegs: 1903-18 State/Commonwealth
Duty Rate 2d per gallon on bulk beer brewed from barley, malt & hops exclusively
1903 Perf 12½ Mint or used on plain coloured paper
4d-$250.00 10d-$250.00 1/6-$250.00 1/8-$250.00 2/6-$250.00 2/10-$250.00 4/2-$250.00 5/6-$250.00 8/4-$250.00
4d=5gallons. 10d=5gallons. 1/6=9gallons, 1/8=10gallons, 2/6=15gallons, 2/10=kilderkin, 4/2=½hogshead, 5/6=barrel, 8/4=barrel
--
Kegs: 1903-14 N-E-I State/Commonwealth Bulk Beer
[N-E-I = Not Elsewhere Included in the duty schedule of excise duties]
Duty Rate 3d per gallon on bulk beer brewed from barley, malt & hops exclusively
1903 Perf 12½ Mint or used on plain coloured paper
6d-$250.00 1/3-$250.00 2/3-$250.00 2/6-$250.00 3/9-$250.00 4/3-$250.00 6/3-$250.00 8/3-$250.00 12/6-$250.00
6d=2gallons brown, 1/3=5gallons bistre, 2/3=9gallons blue, 2/6=10gallons black, 3/9=15gallons yellow-bistre 4/3=kilderkin emerald, 6/3=½hogshead violet, 8/3=barrel rose, 12/6=barrel orange
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Bottles: 1903-18 State/Commonwealth
Duty Rate 2d per ½ dozen bottles brewed from barley, malt & hops exclusively
1903 No Watermark Perf 12½ Mint or used. Issued in sheets of 20 5x4
4d-$100.00 8d-$100.00 1/--$100.00 1/4-$100.00 1/8-$100.00 2/--$100.00 2/8-$100.00 3/4-$100.00 4/--$100.00 6/8-$100.00 10/--$100.00 13/4-$100.00
4d=1dozen black on pink, 8d=2dozen brown on blue, 8d=2dozen orange red on grey, 1/-=3dozen brown on white, 1/4=4dozen blue on pink, 1/8=5dozen black on grey, 2/-=6dozen black on grey, 2/8=8dozen black on blue, 3/4=10gallon black on flesh, 4/-=12dozen black on pink, 6/8=14dozen yellow on flesh, 10/-=20dozen pale green, 13/4=26dozen black on yellow
--
Bottles: 1903-18 N-E-I State/Commonwealth
[N-E-I = Not Elsewhere Included in the duty schedule of excise duties]
Duty Rate 3d per ½ dozen bottles
1903 No Watermark Perf 12½ Mint or used. One or Two control numbers. Issued in sheets of 20 5x4
6d-$100.00 1/--$100.00 1/6-$100.00 2/--$100.00 3/--$100.00 4/--$100.00 5/--$100.00 6/--$100.00 10/--$100.00 15/--$100.00
6d=1dozen green, 1/-=2dozen yellow, 1/6=3dozen lilac, 2/-=4dozen deep-olive, 2/6=5dozen brown, 3/-=6dozen lake, 4/-=8dozen blue, 5/-=10dozen black, 6/-=12dozen orange-yellow, 10/-=14dozen blue-green, 15/-=30dozen violet
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Customs Clearance 1906
Also referred to as: Customs House and Brandy Excide Seals. See Commonwealth Revenue Page
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1884 Savings Bank
Postage stamps used for revenue purpose
1884
Card-$1,200.00
--
1906 Savings Bank
Purpose stamps
1906 No Watermark Perf 11
1.1d-$120.00
Imperf Proof-$200.00
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1881 Colourless Embossed Dies
[Revenue stamped paper]
1881 DieI 1881 DieII 1905
1881 DieI 1d swan more upright
1905 1941
From 1881 On document x 3
1d-[oval]$15.00 1d[round]-$10.00 2d-$25.00
--
1966
3c-$20.00 5c-$20.00 6c-$20.00 8c-$20.00 10c-$15.00
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1881 Red Embossed Dies [tombstone]
[Revenue stamped paper]
1905 On document x 2
1d-$120.00 2d-$120.00 3d-$50.00 4d-$50.00 5d-$50.00 6d-$3.00
7d-$50.00 8d-$50.00 9d-$50.00 10d-$50.00 11d-$80.00 1/--$2.00
1/3d-$50.00 1/6d-$10.00 2/--$3.00
2/6d-$2.00 3/--$2.00 3/9d-$50.00 4/--$5.00
5/--$5.00 6/--$7.00 6/3d-$40.00 7/--$5.00 7/6-$5.00
8/--$5.00 9/--$5.00 10/--$3.00 11/--$10.00 11/3d-$150.00 12/--$5.00 12/6d-$10.00 13/--$10.00 14/--$5.00 15/--$3.00 16/-$5.00
17/--$5.00 17/6d-$10.00 18/--$10.00 19/--$40.00 £1-$7.00 £1/2/6d-$15.00 £2-$10.00 £1/5/--$12.00 £1/17/6d-$15.00 £3-$5.00
£4-$5.00 £5-$3.00
£6-$7.00 £7-$8.00 £8-$8.00 £9-$8.00 £10-$5.00 £20-$10.00 £30-$20.00 £40-$20.00 £50-$30.00 £60-$30.00
£70-$30.00 £80-$30.00
£90-$30.00 £100-$10.00 £200-$200.00 £500-$300.00 £1000-$600.00 £2000-$800.00 £5000-$1000.00
Proof set 1d-£5,000-$3,000.00
1/-on presentation card-$300.00
Deep Scarlet
x 2
--
1966
1966 On document x 4
1c-$15.00 2c-$10.00 3c-$10.00 4c-$10.00 5c-$10.00 6c-$10.00 7c-$10.00 8c-$10.00 9c-$10.00 10c-$3.00 20c-$5.00
30c-$10.00 40c-$10.00 50c-$5.00 60c-$20.00 70c-$20.00 80c-$25.00
90c-$25.00 $1-$10.00
$2-$15.00 $5-$15.00 $100-$20.00
Some decimal values are being sold as proofs. Two proofs only exist! $900-$200.00 $10,000-$350.00
--
Direct Print
1940
Cheque tax imprints
From1940 On document x 4
2d[oval]-$25.00 2d[rectangle]-$15.00 2d[square]-$15.00 3d[c1960 square]-$10.00
--
1966
From1966 On document x 4
6c-$5.00
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Register Imprints 1966
Revenue Stamped paper
1968
1976
By collector negotiation or $5-$50ea On document x 4
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Betting Tax from 1918
[Revenue stamped paper]
1918 Prices are for cut outs. Full tickets x 3
1.½d-$100.00 2.1d-$50.00 2a.1d-[Different Crown, top has open Maltese Cross, not inked in a box]-$250.00 3.2d-$50.00 3a.3don2d-$200.00 4.3d-$75.00
--
1954 Prices are for cut outs. Full tickets x 3
5.1d-$35.00 6.2d-$30.00
--
1966 PAID
7.blue[Ledger/Country]-$15.00 8.red[Enclosure]-$15.00
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Entertainment Tax
1953
1.5d [tax] Imperf Proof in blue on a
2/6½d-3/- ticket-$150.00
*One sheet of 25 [5x5] imperf x
Roulette 5d proof is in the market place, price when
broken down into singles or blks by negotiation
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1931-42 Hospital Fund
Orange
1 Jan 1931 Watermark W Crown A [apart with small W A large crown] upright & inverted [horizontally once] Perf 14½x13½. T punch X 50% of list price
1.1d-$10.00 2.1½d-$10.00 3.2d-$20.00 4.3d[yellow]-$15.00 4a.3d[orange]-$15.00 5.4½d-$20.00 6.6d[blue]-$30.00 6a.6d[grey]-$15.00 7.9d-$25.00 8.1/--$2.00 9.2/--$20.00 10.5/--$20.00 11.10/--$60.00 12.£1-$80.00
Imperf Proofs [with or without crayon lines] set-$300.00
Perforated Proofs [with or without crayon lines] set-$300.00
Manuscript 'CANCELLED' [with gum]-$100.00each
Presentation set overprinted 'CANCELLED'-$6,000.00
--
New Design
1940-30 June 1942 Watermark W Crown A sideways over two stamps [apart with small W A large crown] Perf 14. T punch X 50% of list price
13.1½d-$10.00 14.3d-$10.00 15.4½d-$30.00 16.6d-$30.00 17.9d-$30.00 18.1/--$10.00 19.2/--$30.00 20.5/--$45.00 21.10/- -$75.00 22.£1-$100.00
Imperf Proofs [7values only recorded]-$200.00ea 1½d, 3d, 4½d, 9d, 2/-, 5/-, 1/-
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1931-40 Financial Emergency Tax
1931 Watermark W Crown A sideways up or down [apart with small W A large crown] Perf 13½x14½. T punch X 50% of list price
1.1d-$15.00 2.1½d-$25.00 3.2d-$15.00 4.3d-$10.00 5.4d-$10.00 6.4½d-$20.00 7.6d-$15.00 8.9d-$15.00 9.1/--$10.00 10.2/--$20.00 11.5/--$25.00 10/--$35.00 £1-$15.00 £5-$250.00
Note: Prices are for clean well centered stamps. Many exist poorly centered to the left or right, deduct 75%
Manuscript 'CANCELLED' [with gum]-$100.00each
Presentation set overprinted' CANCELLED'-$8,000.00
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1940 Income Tax
1940 Watermark W Crown A sideways over two stamps [apart with small W A large crown] Perf 14
1.3d-$50.00 2.6d-$50.00 3.9d-$150.00 4.1/--$50.00 5.2/--$150.00 5a.2/-[perf11]-$600.00 6.2/6d-$150.00 7.3/--$150.00 8.4/--$150.00 9.5/--$75.00 10.6/--$500.00 11.7/6d-$1,000.00 12.10/--$800.00 13.£1-$600.00
Imperf Proofs set-$500.00
*One sheet of 240
imperf proofs of the 4/-, 5/- and 7/6d are in the
market place, price when cut down into singles or blks
by negotiation
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Commonwealth Tax Installments are listed in Commonwealth Revenues
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Postal Notes 1887
[Revenue stamped paper]
1887 Watermarked POSTAL [curved] over ORDER [straight]
1/-[½d fee]-$10,000.00
Other notes recorded but not in private hands: 1/6d[½d]green, 2/6d[1d]red, 5/-[2d]brown, 7/6d[3d]dark brown, 10/-[3d]olive/green
--
1901
Value Tablet Redrawn
c1901 Watermarked POSTAL [curved] over ORDER [straight]
1/-[½d fee]-$8,000.00
Other notes recorded but not in private hands: 1/6d[½d]green, 2/6d[1d]red, 5/-[2d]brown, 7/6d[3d]dark brown, 10/-[3d]olive/green
--
c1902 GOVERNMENT [curved] over WESTERN AUSTRALIA [straight]
Any-$2,500.00
--
1902
Payable in W. Australia, N.S. Wales, Victoria, S. Australia, Tasmania or Queensland
1902
1/-[½d fee]-$1000.00
Other notes recorded but not in private hands: 1/6d[½d], 2/-[1d], 2/6d[1d], 3/-[1d], 3/6d[1d], 4/-[1d] 4/6d[1d], 5/-[1½d], 7/6d[2d], 10/-[3d], 10/6d[3d] 15/-[3d], 20/-[3d]
--
1904
Payable only in the Commonwealth of Australia
c1904
1/-[½d fee]-$1000.00
Other notes recorded but not in private hands: 1/6d[½d], 2/-[1d], 2/6d[1d], 3/-[1d], 3/6d[1d], 4/-[1d] 4/6d[1d], 5/-[1½d], 7/6d[2d], 10/-[3d], 10/6d[3d] 15/-[3d], 20/-[3d]
--
For Western Australia Commonwealth Postal Notes see the Commonwealth Revenue Page
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Direct Print
[Revenue stamped paper]
1965
5/--$20.00
--
1966
1966
50c-$60.00
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1940 Egg Charge
DieI
1940 No Watermark Roulette 10, DieI or Die II
[DieI
lower left frame break] Mint vertical pairs showing die I die II
add 50%. Used same as mint.
1.1d-$100.00 2.2d-$100.00
3.3d-$100.00 4.4d-$100.00
5.5d-$100.00 6.6d-$100.00
7.1/--$100.00
BEWARE: fake
datestamps have been used on mint revenues, none match
archive usage which is a signature. Don't get conned.
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1943 Pig Duty
Type 'A'
1943 Watermark W Crown A sideways over two stamps [apart with small W A large crown] Perf 14 Mint x 2
1.1d-$140.00 2.2d-$150.00
3.3d-$140.00 3a.2don3d[1944]-$180.00 4.6d-$90.00
5.1/--$80.00 6.2/6d-$100.00
7.5/--$300.00 8.10/--$600.00
Two types of PIG identified:
'A' solid back legs
'B' legs separated by white lines.
Same price for either A or B
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1943 Cattle Duty
1943 Watermark Crown/WA upright Perf 14
1.1d-$300.00 2.2don1d-$300.00 3.3don1d-$300.00 4.6don1d-$300.00 5.1/-on1d-$300.00 6.2/-on1d-$300.00 7.5/-on1d-$300.00 8.10/-on1d-$300.00 9.£1on1d-$300.00
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1890 Harbour Trust
Status Unknown
1890c No Watermark
1.6d-$2,000.00 3.2/--$2,000.00
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Contribution to Perth Hospital - Receipt
Stamp
NOTE all hospital
Contribution & Benefit stamps below are non official
revenues
c1930 Watermark 'H B F of W A' upright or inverted Perf 14½ x 13½
1.Nil value on stamp[vertical]-$80.00 2.3d[horizontal]-$80.00 3.6d[horizontal]-$80.00 4.1/-[pink-red-horizontal]-$150.00
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1941 Metropolitan Hospitals Benefit Fund
Receipt Stamps
RECEIPT STAMP
1941 No Watermark Perf 14½ x 13½
1.3d-$1,000.00
6d, 9d & 1/- [Unrecorded mint or used]
Proofs imperf [4 values]-$1,000.00set
*One sheet of 240
imperf proofs of the 1/- is in the market place, price
when cut down into singles or blks by negotiation
--
RECEIPT STAMP
c1940 No Watermark Perf 14½ x 13½
5.3d-$150.00 6.6d-$5.00
7.1/--$5.00
9.1/3d-$100.00
Full Booklets of 6d or 1/- are in the
market place
Proofs full size[4 values recorded]-$200.00ea
*One sheet of 120
imperf proofs of a 1/6d is in the market place, price
when cut down into singles or blks by negotiation
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1949 The Hospitals Benefit Fund - Receipt Stamp
RECEIPT STAMP
1949 No Watermark Perf 14½ x 13½ Values in coloured shield
10.3d-$40.00 11.6d-$5.00 12.1/--$40.00 13.1/9d-$40.00 14.3/6d-$50.00
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1949 The Hospitals Benefit Fund - Hospital Benefit Only
Watermark H B F of W A
HOSPITALS BENEFIT ONLY
1949 Watermark H B F of W A upright or inverted Perf 14½ x 13½
18.2/--$30.00
Note: Copies with punch holes are from audit defacing and worth 50% of the catalogue prices
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1960 The Hospital Benefit Fund - Hospital Benefit Only
THE HOSPITAL BENEFIT FUND. HOSPITAL BENEFIT ONLY
1960c Watermark H B F of W A upright or inverted Perf 14½ x 13½
21.2/--$30.00 22.3/--$20.00
Note: Copies with punch holes are from audit defacing and worth 50% of the catalogue prices
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1954 The Hospitals Benefit Fund - Hospital and Medical Benefit
THE HOSPITALS BENEFIT FUND. HOSPITAL AND MEDICAL BENEFIT
1954 Watermark 'H B F of W A' upright or inverted Perf 14½ x 13½ £2/12/- & £8/8/- Perf11.
23.1/--$80.00 23a.1/9d-$80.00 24.2/--$80.00 24a.2/3d-$100.00 25.2/6d-$30.00 26.3/6d[no watermark]-$30.00 27.4/--$80.00 28.4/6d-$40.00 29.5/--$20.00 30.5/6d-$60.00 31.6/--$80.00 33. 7/--$40.00 36.£2/12/--$1000.00 32.£8/8/-[8 guineas]-$1000.00
Note: Copies with punch holes are from audit defacing and worth 50% of the catalogue prices
--
1958 The Hospital Benefit Fund - Hospital and Medical Benefit
1958 Watermark 'H B F of W A' upright or inverted Perf 14½ x 13½
34.2/--$20.00 36.5/--$20.00 37.5/-[value tablet background coloured]-$20.00 38.6/-[value tablet background coloured]-$20.00 39.6/6d-$20.00 40.7/-[value tablet background coloured]-$30.00 41.7/6d-$100.00 42.8/6d-$100.00
Note: Copies with punch holes are from audit defacing and worth 50% of the catalogue prices
--
1966 The Hospitals Benefit Fund - Hospital and Medical Benefit
Hospitals Benefit
1966 No Watermark Perf 14½ x 13½
48.85c-$150.00 49.$1.05-$150.00
Note: Copies with punch holes are from audit defacing and worth 50% of the catalogue prices
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Email Dave Elsmore: 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 Revenue Stamps
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All Graphics. Dave Elsmore
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