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 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.

Back to Catalogue Index


 


 

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

Imperf Proofs 1a.1d 2a.2d 5a.1/--$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 7.2d-$1.50 7a.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

Imperf Proofs 6a.1d
[proof on thick grey card]-$60.00 11a.2/6-$150.00

Inverted watermark x 2

Double Print 6b.1d 9b.1/- 12a.5/- 16a.30/--$50.00ea

1d plate 5 [only] can be found on the face of the stamp for this issue

--

'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

Imperf Proofs 20a.3d 30a.£10-$450.00ea

Inverted watermark x 5

Double Print 18a.1d-$10.00 19a.2d-$30.00 22a.1/-[c1956]-$30.00

21a.6d[lemon c1961]-$35.00

21b.6d[orange-ochre c1963 florescent ink in daylight one very small printing only]-$85.00

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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

2a.1½d-5 for S in 'HOSPITAL' transient flaw-$250.00

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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