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Revenue stamps of Malta

Revenue stamps of Malta were first issued in 1899, when the islands were a British colony. From that year to 1912, all revenue issues were postage stamps overprinted accordingly, that was either done locally or by De La Rue in London. Postage stamps also became valid for fiscal use in 1913, so no new revenues were issued until 1926–1930, when a series of key type stamps depicting King George V were issued. These exist unappropriated for use as general-duty revenues, or with additional inscriptions indicating a specific use; Applications, Contracts, Registers or Stocks & Shares. The only other revenues after this series were £1 stamps depicting George VI and Elizabeth II. Postage stamps remained valid for fiscal use until at least the 1980s.

General-duty revenues
Malta's first revenue stamps were issued on 9 August 1899, and this issue consisted of the ½d, 1d, 4d, 1/- and 5/- values from the 1885–1886 postage definitive issue depicting Queen Victoria locally overprinted Revenue at the Government Printing Office in Valletta. A number of overprint varieties, including double and inverted overprints, are known on this issue. On 17 November 1899, four values from the same set were issued overprinted REVENUE (in capitals) by De La Rue in London, and eight further values from the contemporary definitives depicting Queen Victoria or pictorial scenes were issued with this overprint in 1902. In around 1904, a 3d postage stamp depicting King Edward VII was issued with a local Revenue overprint. From 1904 to 1912, some of the contemporary definitives depicting King Edward VII or pictorial scenes were also issued overprinted REVENUE by De La Rue, with the overprint being identical to that used on the 1899–1902 issue. A new series of revenues depicting the Mackennal portrait of King George V was issued between 1926 and 1930. This issue consisted of eleven values ranging from ½d to £5, with some values being issued in more than one colour. These stamps were designed as key types, having a tablet at the bottom. The general-duty revenues were unappropriated (with the tablet left blank); for issues appropriated for a particular use see the "Key types" section below. 1 issue of 1954 depicting Queen Elizabeth II In 1928, postage stamps became valid for fiscal use once again, and the lower values of the 1926 revenue issue were withdrawn. However, the £1 and £5 values remained in use since there were no postage stamps of those denominations. In 1941, a £1 revenue with the same design as the 1926–1930 series but bearing the portrait of King George VI was issued. This stamp was issued with a different perforation in 1948, and in 1954 a similar stamp with the portrait of Queen Elizabeth II was issued. Postage stamps remained valid for fiscal use until the 1990s. Impressed and pre-printed revenues Malta used impressed duty stamps from at least 1922 to 1973. A total of five issues are known, and all have a design bearing a Maltese cross together with a Tudor crown during the colonial era, or a mural crown after independence. All are embossed in vermilion ink. The impressed revenues were replaced by pre-printed revenues on cheques, which were used between the mid-1970s and the early 1990s. These have a circular design inscribed STAMP DUTY and depict a Maltese cross. They can be found in several denominations, colours and sizes. ==Specific types==
Specific types
Key types The general-duty revenues issued from 1926 onwards were designed as key types, having a tablet at the bottom where an additional inscription could be printed to indicate a specific use. In 1926, stamps appropriated with inscriptions for Applications, Contracts, Registers and Stocks & Shares were issued. The lower values of the key types were withdrawn in 1928, but the pound values remained in use until the 1950s. Workmen's Compensation and National Insurance The Workmen's Compensation Ordinance (WCO) was an insurance that covered injuries and other accidents at work, and it was introduced on 29 April 1929. From that year to 1941, Workmen's Compensation () stamps denominated 1d were issued with the colour being changed annually in order to prevent fraud (although some colours were reissued in different years). The issue for 1938–1939 was locally overprinted with the years of validity. The law was revised in 1943, resulting in a change in procedure and the need for 2d stamps. Between 1943 and 1946, old stocks of postage stamps and earlier WCO stamps were issued with provisional surcharges. These were followed by a new issue between 1944 and 1956 in the same design as the previous stamps, but denominated 2d and once again in various colours. A new decimal design was introduced in around 1976. Passport Malta's first passport stamps were issued in 1933, and they were inscribed FEE PAID and PASSPORT. The design was printed in deep green, with the value in black. Reprints and additional values to this issue continued until 1967. In around 2006, stamps inscribed EXCISE DUTY PAID and printed on silver foil incorporating a security hologram were introduced, and these exist in two designs. In 2017, similar stamps inscribed MT EXCISE were introduced. and the first issue was inscribed EXCISE TAX STAMP and printed on gold foil. Later that year, paper strips and circular labels inscribed MT EXCISE were issued, and they are still in use as of 2017. ==See also==
Source: Wikipedia ↗
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