1.
Revenue stamps of Western Australia
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The Australian state of Western Australia issued revenue stamps from 1881 to 1973. There were various types for different taxes, Western Australias first general duty revenue stamps were postage stamps showing a black swan overprinted I R in 1881. A year later special printings of postage stamps in lilac were similarly overprinted and these were replaced by a new set in a large format inscribed WESTERN AUSTRALIA INTERNAL REVENUE. In 1904, the name of the tax was changed from Internal Revenue to Stamp Duty, a new horizontal design again showing the swan was issued. This design remained in use for years, resulting in many reprints which led to various changes in perforation, watermark, colours. In 1941, a new set was issued inscribed REVENUE DUTY W. A and this also showed the swan, but the design was now smaller. Initially five values from 1d to 1/- were issued, but new values continued to be issued and this set remained in use until the Australian dollar was adopted in 1966. From that year until 1973, a set of sixteen values from 1c to $50 was issued. Each value had a different wildlife design, however these were never issued and only mint copies from the printers archives exist today. Western Australia also had impressed duty stamps. They started in 1881 and were initially colourless, with the embossing just leaving an impression on the document, colourless embossed duty stamps remained in use for many years, and in the 1960s similar imprints denominated in cents were used. From 1905, impressed duty stamps in a design in vermilion were also used. Many values exist, ranging from 1d to £500, like their colourless counterparts, these were also reissued in decimal currency in 1966 when values from 10c to $1 were used. Cheques also had directly printed imprints instead of embossed or impressed stamps from the 1950s onwards, imprints were also used for betting duty and entertainments tax
2.
Tax
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A tax is a financial charge or other levy imposed upon a taxpayer by a state or the functional equivalent of a state to fund various public expenditures. A failure to pay, or evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent, the legal definition and the economic definition of taxes differ in that economists do not regard many transfers to governments as taxes. For example, some transfers to the sector are comparable to prices. Examples include tuition at public universities and fees for utilities provided by local governments, governments also obtain resources by creating money and coins, through voluntary gifts, by imposing penalties, by borrowing, and by confiscating wealth. In modern taxation systems, governments levy taxes in money, but in-kind and corvée taxation are characteristic of traditional or pre-capitalist states, the method of taxation and the government expenditure of taxes raised is often highly debated in politics and economics. Tax collection is performed by a government agency such as the Canada Revenue Agency, when taxes are not fully paid, the state may impose civil penalties or criminal penalties on the non-paying entity or individual. The levying of taxes aims to raise revenue to fund governing and/or to alter prices in order to affect demand, States and their functional equivalents throughout history have used money provided by taxation to carry out many functions. A governments ability to raise taxes is called its fiscal capacity, when expenditures exceed tax revenue, a government accumulates debt. A portion of taxes may be used to service past debts, governments also use taxes to fund welfare and public services. These services can include education systems, pensions for the elderly, unemployment benefits, energy, water and waste management systems are also common public utilities. A tax effectively changes relative prices of products and they have therefore sought to identify the kind of tax system that would minimize this distortion. Governments use different kinds of taxes and vary the tax rates, historically, taxes on the poor supported the nobility, modern social-security systems aim to support the poor, the disabled, or the retired by taxes on those who are still working. A states tax system often reflects its communal values and the values of those in current political power. To create a system of taxation, a state must make choices regarding the distribution of the tax burden—who will pay taxes and how much they will pay—and how the taxes collected will be spent. In democratic nations where the public elects those in charge of establishing or administering the tax system, in countries where the public does not have a significant amount of influence over the system of taxation, that system may reflect more closely the values of those in power. All large businesses incur administrative costs in the process of delivering revenue collected from customers to the suppliers of the goods or services being purchased. Taxation is no different, the resource collected from the public through taxation is always greater than the amount which can be used by the government, the difference is called the compliance cost and includes the labour cost and other expenses incurred in complying with tax laws and rules
3.
Hunting license
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A hunting license is a regulatory or legal mechanism to control recreational and sports hunting. Hunting may be regulated informally by unwritten law, self-restraint, a moral code, the purposes for requiring hunting licenses include the protection of natural treasures, and raising tax revenue. Amongst the first hunting laws in the Common law tradition was from the time of William the Conqueror, in the Peterborough Chronicle entry of 1087, The Rime of King William reported in verse that, Whoever killed a hart or a hindShould be blinded. This was because William the Conquerors moral life lives in the landscape and these reasons include, public safety, regulation and conservation of wild animals, revenue for the sovereign state, and containing the transmission of animal-borne diseases. The safety issues are highlighted in urban areas and shopping districts. For example, after in an incident in November 2012 whereby a man shot at a deer in a Walmart parking lot in Pennsylvania. Hunting without a license, shooting on or across highways and unlawful killing or taking of big game, all firearm owners and users in Australia require a firearms licence, but normally do not require a licence to hunt. Most target species are feral or introduced species, and almost all animals are protected. Landowners may obtain a Destruction Permit to kill or remove native species when their numbers impact agriculture, Hunting in New South Wales national parks requires a R-licence issued by the Game Council, but this situation has been suspended pending review. Hunting regulation and licensing falls under both provincial/territorial and federal jurisdiction, for example, Migratory Game Bird Hunting license is issued by the Canadian Wildlife Service, an agency of Environment Canada. All other matters fall under the provincial/territorial jurisdiction, the use of firearms in hunting is also separated into provincial/territorial and federal jurisdiction. In Québec hunter education and licensing is managed by the Fédération Québécoise de la Faune, a German hunting license is a certificate that grants its holder the exercise of hunting within legal ordinances. It is also the precondition to own hunting arms and ammunition, the actual right to exercise hunting in a specific area is entitled to the respective landowners who may use their right for themselves or lease it. Depending on size and value of a hunting area a typical leasing rate may vary from about 10 to 100 USD per acre per year, additionally the lesse has to pay the landowner any damage by deers, wild hogs etc. The right to hunt is connected to the duty to care for all kind of animals listed by the hunting laws. For several species such as deers plans have to be developed by hunters and authorities, how many animals of a specified class, the purpose of the hunting license is to ensure that only well trained persons may exercise hunting. The hunting exam is a test of expertise with a failure rate. To pass it, each applicant has to participate in a comprehensive, difficult instruction course which consists largely of the shooting, theory
4.
Postage stamp
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Postage stamp may also refer to a formatting artifact in the display of film or video, Windowbox. A postage stamp is a piece of paper that is purchased and displayed on an item of mail as evidence of payment of postage. Typically, stamps are printed on special paper, show a national designation and a denomination on the front. They are sometimes a source of net profit to the issuing agency, stamps are usually rectangular, but triangles or other shapes are occasionally used. The stamp is affixed to an envelope or other postal cover the customer wishes to send, the item is then processed by the postal system, where a postmark, sometimes known as a cancellation mark, is usually applied in overlapping manner to stamp and cover. This procedure marks the stamp as used to prevent its reuse, in modern usage, postmarks generally indicate the date and point of origin of the mailing. The mailed item is delivered to the address the customer has applied to the envelope or parcel. Postage stamps have facilitated the delivery of mail since the 1840s, before then, ink and hand-stamps, usually made from wood or cork, were often used to frank the mail and confirm the payment of postage. The first adhesive postage stamp, commonly referred to as the Penny Black, was issued in the United Kingdom in 1840, there are varying accounts of the inventor or inventors of the stamp. The postage stamp resolved this issue in a simple and elegant manner, concurrently with the first stamps, the UK offered wrappers for mail. S. Postal service for priority or express mailing, the postage stamp afforded convenience for both the mailer and postal officials, more effectively recovered costs for the postal service, and ultimately resulted in a better, faster postal system. With the conveniences stamps offered, their use resulted in greatly increased mailings during the 19th and 20th centuries, as postage stamps with their engraved imagery began to appear on a widespread basis, historians and collectors began to take notice. The study of stamps and their use is referred to as philately. Stamp collecting can be both a hobby and a form of study and reference, as government-issued postage stamps. The postage for the item was prepaid by the use of a hand-stamp to frank the mailed item. Though this stamp was applied to a letter instead of a piece of paper it is considered by many historians as the worlds first postage stamp. Rowland Hill The Englishman Sir Rowland Hill began interest in postal reform in 1835, in 1836, a Member of Parliament, Robert Wallace, provided Hill with numerous books and documents, which Hill described as a half hundred weight of material. Hill commenced a study of these documents, leading him to the 1837 publication of a pamphlet entitled Post Office Reform its Importance
5.
Revenue Society
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The Revenue Society was formed in 1990 and is the only international philatelic society which covers revenue stamps of the whole world. The society is also noted for the high quality of its journal which has published many articles on subjects about which little or nothing has previously been written. In 2007 the name of the society was shortened from The Revenue Society of Great Britain to just The Revenue Society in order to make the nature of the society clear. The first committee meeting took place at the East India Club in London on 3 March 1990, founder members included Robson Lowe, Gary Ryan, Clive Akerman and Ronald Butler. There had previously been no revenue stamp society in the UK since the Fiscal Philatelic Society ceased in 1928, the objects of the society are, To promote and encourage the collection and study of Revenue Stamps. To arrange meetings where members may discuss these stamps, to encourage the exhibition and display of these stamps. To publish a Journal the contents of which relate to revenue stamps. The membership of the society is approximately 300 from 40 different countries, approximately half the members reside outside the UK. The first President of the society was Robson Lowe. and the current President is David Springbett, collecting and Displaying Revenue Stamps by Clive Akerman,1995. The judicial stamps of Great Britain and pre-1922 Ireland by Clive Akerman, de La Rues QV Revenue Heads, an illustrated study linking postage with revenues before 1881 by Peter F. Mansfield,2000. Great Britain Road Tax Discs 1921-2000 by R. H. Champion, court circulars, a new perspective on Ireland Petty Sessions by Peter F. Mansfield,2003. Licences and related ephemera of Great Britain 1660-1939 by R. H. Champion, the Impressed Duty Stamps of Victoria by Dingle Smith and Dave Elsmore,2006. Great Britain Playing Card Tax Wrappers 1883–1960, and Waddington End of Duty Playing Card Labels by Prof. M. J. Tanner, the society awards The Revenue Society Research Medal for research into revenue stamps and a Competition Medal. The Research Medal was first awarded in 2007 and the winner was Peter Mansfield for research into British and Northern Ireland key type revenue stamps
6.
Ottoman Empire
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After 1354, the Ottomans crossed into Europe, and with the conquest of the Balkans the Ottoman Beylik was transformed into a transcontinental empire. The Ottomans ended the Byzantine Empire with the 1453 conquest of Constantinople by Mehmed the Conqueror, at the beginning of the 17th century the empire contained 32 provinces and numerous vassal states. Some of these were later absorbed into the Ottoman Empire, while others were granted various types of autonomy during the course of centuries. With Constantinople as its capital and control of lands around the Mediterranean basin, while the empire was once thought to have entered a period of decline following the death of Suleiman the Magnificent, this view is no longer supported by the majority of academic historians. The empire continued to maintain a flexible and strong economy, society, however, during a long period of peace from 1740 to 1768, the Ottoman military system fell behind that of their European rivals, the Habsburg and Russian Empires. While the Empire was able to hold its own during the conflict, it was struggling with internal dissent. Starting before World War I, but growing increasingly common and violent during it, major atrocities were committed by the Ottoman government against the Armenians, Assyrians and Pontic Greeks. The word Ottoman is an anglicisation of the name of Osman I. Osmans name in turn was the Turkish form of the Arabic name ʿUthmān, in Ottoman Turkish, the empire was referred to as Devlet-i ʿAlīye-yi ʿOsmānīye, or alternatively ʿOsmānlı Devleti. In Modern Turkish, it is known as Osmanlı İmparatorluğu or Osmanlı Devleti, the Turkish word for Ottoman originally referred to the tribal followers of Osman in the fourteenth century, and subsequently came to be used to refer to the empires military-administrative elite. In contrast, the term Turk was used to refer to the Anatolian peasant and tribal population, the term Rūmī was also used to refer to Turkish-speakers by the other Muslim peoples of the empire and beyond. In Western Europe, the two names Ottoman Empire and Turkey were often used interchangeably, with Turkey being increasingly favored both in formal and informal situations and this dichotomy was officially ended in 1920–23, when the newly established Ankara-based Turkish government chose Turkey as the sole official name. Most scholarly historians avoid the terms Turkey, Turks, and Turkish when referring to the Ottomans, as the power of the Seljuk Sultanate of Rum declined in the 13th century, Anatolia was divided into a patchwork of independent Turkish principalities known as the Anatolian Beyliks. One of these beyliks, in the region of Bithynia on the frontier of the Byzantine Empire, was led by the Turkish tribal leader Osman, osmans early followers consisted both of Turkish tribal groups and Byzantine renegades, many but not all converts to Islam. Osman extended the control of his principality by conquering Byzantine towns along the Sakarya River and it is not well understood how the early Ottomans came to dominate their neighbours, due to the scarcity of the sources which survive from this period. One school of thought which was popular during the twentieth century argued that the Ottomans achieved success by rallying religious warriors to fight for them in the name of Islam, in the century after the death of Osman I, Ottoman rule began to extend over Anatolia and the Balkans. Osmans son, Orhan, captured the northwestern Anatolian city of Bursa in 1326 and this conquest meant the loss of Byzantine control over northwestern Anatolia. The important city of Thessaloniki was captured from the Venetians in 1387, the Ottoman victory at Kosovo in 1389 effectively marked the end of Serbian power in the region, paving the way for Ottoman expansion into Europe
7.
Penny Black
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The Penny Black was the worlds first adhesive postage stamp used in a public postal system. It first was issued in Great Britain on 1 May 1840 and it features a profile of Queen Victoria. In 1837, British postal rates were high, complex and anomalous, to simplify matters, Sir Rowland Hill proposed an adhesive stamp to indicate pre-payment of postage. At the time it was normal for the recipient to pay postage on delivery, charged by the sheet, by contrast, the Penny Black allowed letters of up to 1⁄2 ounce to be delivered at a flat rate of one penny, regardless of distance. Postal delivery systems using what may have been adhesive stamps existed before the Penny Black, the idea had at least been suggested earlier in the Austrian Empire, Sweden, and possibly Greece. On 13 February 1837, Sir Rowland Hill proposed to a government enquiry both the idea of a stamp and a pre-paid envelope, a separate sheet folded to form an enclosure for carrying letters. Hill was given a contract to run the new system. There were some 2,600 entries, but none was considered suitable, instead a rough design endorsed by Hill was chosen, Hill believed this would be difficult to forge. An envelope bearing a reproduction of a created by the artist William Mulready was also issued. The portrait of Victoria was engraved by Charles Heath and his son Frederick, corboulds sketch was in turn based on the 1834 cameo-like head by William Wyon, which was used on a medal to commemorate the Queens visit to the City of London in 1837. This portrait of Victoria remained on British stamps until her death in 1901, all British stamps still bear a portrait or silhouette of the monarch somewhere on the design. They are the only postage stamps in the world that do not indicate a country of origin, initially, Hill specified that the stamps should be 3/4 inch square, but altered the dimensions to 3/4 inch wide by 7/8 inch tall to accommodate the writing at the bottom. The background to the portrait consists of finely engraved engine turnings, the sheets, printed by Perkins Bacon, consisted of 240 stamps in 20 rows of 12 columns. One full sheet cost 240 pence or one pound, one row of 12 stamps cost a shilling, as the name suggests, the stamp was printed in black ink. A two penny stamp printed in blue and covering the double-letter rate was issued on 8 May 1840, although the stamps were not officially issued for sale until 6 May 1840, some offices such as those in Bath sold the stamps unofficially before that date. There are covers postmarked 2 May, and an example is known on cover dated 1 May 1840. All London post offices received official supplies of the new stamps but other offices throughout the United Kingdom did not, the Penny Black lasted less than a year. A red cancellation was hard to see on the black design, in February 1841, the Treasury switched to the Penny Red and began using black ink for cancellations instead, which was more effective and harder to remove
8.
Postal fiscal stamp
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A postal fiscal is a revenue stamp that has been authorised for postal use. Postal fiscals may arise because there is a shortage of stamps for a country or out of economy to use up obsolete or excess stocks of revenue stamps. Postal fiscal status may usually only be identified from the cancels on used stamps or where the stamp is found on cover, postal fiscals were authorised from 1 June 1881. These stamps were also valid in British colonies such as Malta which used British stamps at that time. From 1 April 1882 revenue stamps became valid for postal use, several other countries have used postal fiscal stamps, including Bechuanaland, Dominica, Hong Kong, Tobago, Venezuela and Western Australia. Postal tax stamp A postage stamp with a charitable surcharge, semi-postal A postage stamp with a charitable surcharge
