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What Is The Definition Of A General Revenue Stamp?

 
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United States
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Posted 03/28/2023   12:28 am  Show Profile Bookmark this topic Add jossanders52 to your friends list Get a Link to this Message
Even after 30 years of collecting revenue stamps, I am still struggling with the definition of what a General Revenue stamp is.
Some revenues are easy, just by the name, Tobacco Rev, Match rev, Alcoholic Beverage rev?
But what is a General Revenue?

Thanks so much
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Australia
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Posted 03/28/2023   01:26 am  Show Profile Bookmark this reply Add rod222 to your friends list  Get a Link to this Reply
Hi Joss,
No definition,
Suggestion
Revenue Stamps are used by the general public for the purpose of monetary transactions.

Sales Tax etc on receipts ?
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Posted 03/28/2023   05:07 am  Show Profile Bookmark this reply Add essay_proof to your friends list  Get a Link to this Reply
The most general-purpose 19th-century US revenue stamps I can think of are the proprietary tax stamps of 1862 and later. The 1862 documentary stamps became general purpose after the Bureau of Internal Revenue rescinded the requirement to use documentary stamps only on the documents or financial instruments named in their designs.

There was an exportation manufactured tobacco stamp of 1868 that, unlike the other manufactured tobacco stamps in that series, didn't denote a tax class an important indicator of what kind of tobacco product was within the packaging to which those stamps were affixed. So that was a "general purpose" stamp, in a sense.

But I can't think of a 19th- or 20th-century federally issued "general revenue" stamp issued to act as either a) an official receipt indicating that "a tax" (which could be anything) was paid, or, b) the method of paying a tax (by purchasing the stamp) and applicable to paying any number of taxes.

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Posted 03/28/2023   05:59 am  Show Profile Bookmark this reply Add John Becker to your friends list  Get a Link to this Reply
Just in the US, Revenues are such a broad class of stamps (and collection means other than actual stamps) that it may be better to deal with each type individually or in groups rather than trying to create a blanket statement. Also, I see a potential difference in the end-user process versus the internal accounting by the government, whether the money goes into the "general fund" or to a specific use/agency.
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Posted 03/28/2023   06:48 am  Show Profile Bookmark this reply Add essay_proof to your friends list  Get a Link to this Reply
Thinking that perhaps the best thing might be for the OP to post some images of the stamps in question.

The end-user process is a complex subject. The Act of 1862 is the starting point for the history of the documentary and proprietary stamps. Federal taxation of tobacco also began in 1862 but no stamps were required until 1864 (cigar stamps) but they only indicated that tax had been assessed, not paid. Until 1868, tobacco taxes were logged and paid by return on a weekly or monthly basis. Purchasing stamps for the purpose of directly paying tobacco taxes ("tax paid" stamps) began in 1868.

Distilled spirits stamps (also first issued in 1868) are considered taxpaids but this is kind of a misnomer. The amount of tax due couldn't be determined until the volume of each barrel or cask was measured, so these stamps could not be purchased to pay the tax "up front" as with tobacco stamps.

That's just a sampling of the variations in the collection procedures and the use of stamps.
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Posted 03/28/2023   07:43 am  Show Profile Bookmark this reply Add revcollector to your friends list  Get a Link to this Reply
To my thinking, a "general revenue" stamp would be one which could be used to pay ANY tax where a stamp or stamps were required. As long as the face value matched the required tax amount.
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Posted 03/28/2023   09:26 am  Show Profile Bookmark this reply Add jossanders52 to your friends list  Get a Link to this Reply
The reason why I did ask the question in the original post is that I found a series of Thai revenue stamps called already before I started collecting General Revenues.
Studying these stamps I only discovered as usage on land documents and court documents, so they should be called maybe Court Fee stamps. Then I realized that I really do not know any good definition. These stamps were not available for sale outside the courts or land registry offices.
I somehow agree with Rod222, that General could mean general public could purchase those stamps to be used mainly as documentary stamps on the various documents like sales receipts. The government sets the rates but the individual has to stick the stamps on the documents himself.
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Posted 03/28/2023   09:43 am  Show Profile Bookmark this reply Add rod222 to your friends list  Get a Link to this Reply
Perhaps Joss,
rather than define what a general revenue is, focus on what it is NOT.

If it is not a dedicated adhesive, and is not inscribed thus,
then it be a general adhesive?

Let's look at John Barefoot, and his catalogue

Revenues including "General Revenues" (General Duty)
(See also "Embossed adhesives~General Duty)

General revenues
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Edited by rod222 - 03/28/2023 09:47 am
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Posted 03/28/2023   10:39 am  Show Profile Bookmark this reply Add Cjd to your friends list  Get a Link to this Reply
To pour cement on the responses above...

In the introduction to Barefoot's Commonwealth Revenues catalogue (10th ed.) he says:

Quote:
Fiscal Duty. Within the country or state, stamps are divided by type of fiscal duty, which in turn are listed in alphabetical order. Where no specific duty is mentioned the stamps are considered as "Revenue" issues (these are often called "Documentaries" in the USA).


I'd think of a "general" revenue stamp as one that is not assigned a specific fiscal duty.
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Posted 03/28/2023   12:53 pm  Show Profile Bookmark this reply Add therevenueman to your friends list  Get a Link to this Reply
"The traditional definition of revenue stamps is comprised of two parts: (1) authorization by
a governmental body and (2) fulfilling one of several purposes, namely paying a tax, a designation
of something being tax exempt, payment of a fee, or showing a credit. This definition has been
used at the international level by FIP since the inception of revenues as a separate class in international exhibitions."

Citation to original Author : Ron Lesher
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