Dave Elsmore Revenue and Railway Parcel Stamps of the Australian States

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Definition of a Revenue Stamp

A revenue stamp is defined as embossed, impressed, adhesive,

imprinted, fee or credit, issued by or under the origination authority

of a state or municipal or intermediate governmental authority, their

licensees or agents, and indicate that a tax has been paid or prepaid.

Definition of a Railway Stamp

A railway parcel stamp is by definition a revenue, as is evidenced by

prepayment to a government body for a service. In Australia, tramway parcel

stamps, should be treated the same as railway parcel stamps, the monies collected

for the prepayment of this service was by a municipal governmental authority.