War Tax Stamps (World War I)

 

To help fund the war effort, postal stamps were taxed by overprinting regular issues with WAR, WAR TAX or WAR STAMP. The War Tax stamp was in addition to regular postage. They were produced during and immediately after the war and were rarely seen after that period.

In Canada, the War Revenue Act of 1915 imposed a levy of one cent on all mail, and it was estimated that this would raise $ 8,000,00 for the war effort. Initially three stamps, the 5 cent blue, 20 cent olive green and 50 cent sepia, were overprinted in black or red with the words "WAR/ TAX" in a diagonal format. They were released on 12 February 1915. They had been intended for tax purposes, rather than postal, but there was ambiguity in the official circular, and for a time it was believed that they were valid for postal purposes. Then, the 1 cent and 2 cent were reprinted with the words "WAR TAX". They were followed in 1916 by the 2 cents design redrawn to include the inscription 1Tc, thus combining 2 cents postage with the 1 cent tax, the stamp being sold for 3 cents. War Tax stamps were discontinued in July 1918.

New Zealand imposed a tax of a halfpenny on all letters, parcels and packets in 1915 by overprinting "WAR STAMP"and placed on sale on 24 September 1915.

                                             

       Canada, WAR TAX in a diagonal format, 5 cents. (1915)

   

                 

                   Canada,1 cent                    New Zealand, half penny, War Stamp

                                         

                                Canada, 2 cents, 1Tc (1916)

Similar overprint was applied in 1916 to the stamps of Fiji. Beginning with Jamaica in April 1916, the West Indian colonies introduced a tax on postal matters and telegrams to assist the war effort. Antigua, Dominica, British Honduras, Grenada, St Kitts-Nevis, St Lucia, Virgin Island and St Helena too introduced war tax stamps with different overprints like WAR, WAR TAX and WAR STAMP.

                  British Honduras, 1c.                   Dominica, one and half pence          

                            St Lucia, 1d.                                Virgin Island, 1d.                       

                      St Kitts-Nevis, half penny                          Fiji, 1d.                                    

  

                   Grenada, 1d.                             St Helena, 1d. 

                             

                    Jamaica, half penny                            Antigua, half penny (Sep 16)  

In 1917, Barbados, the Cayman Islands, Montserrat, St Vincent, Trinidad & Tobago, Bahamas, Turks & Caicos and Malta also followed.

                                             Cayman Island, one and half d.

        Turks and Caicos Island, three pence.            Trinidad & Tobago, half penny.

                             Barbados, 1d.                            St Vincent, 1d.

                                 

                             Montserrat, half d.                       Malta, half d.

                                      

  Bahamas, three pence and one penny, two different overprints in 1917 and 1918                           

In 1918, Gilbert & Ellice Island, Gold Coast, Gibraltar, Falkland Island, British Guiana and Bermuda too introduced the War Tax on postage.

                     Gilbert & Ellice Island, 1d.               Gold Coast, one penny.

  

                                    

                       Gibraltar, half penny                    Falkland Island, half penny.

    

                           British Guiana, 2c.                    Bermuda, 1d.

A week after the war ended, Ceylon adopted war stamps and postage rates were increased to defray war expenditure.

After Portugal entered World War I, in March 1916, several of its colonies issued war tax stamps as well. Most of these produced by overprinting "TAXA DE GUERRA" on the existing stamps, though Mozambique issued a set depicting figures of history and the republic. Portuguese India and Timor issued war tax stamps.

Great Britain and Australia imposed war taxes on mail, but did not issue war tax stamps, instead they used regular stamps to pay the fees. In the United States, which also imposed a war tax following its entry into the war in 1917, the rate for a first-class letter was raised from 2 cents to 3 cents and the added cent was used to pay the tax. A special stamp depicting the allegorical figure of Victory and flags of the Allies was issued to pay this rate.

                                       

North Borneo issued war tax stamps in February 1941, unlike other countries that imposed taxes on mail during World War II.

                                                           Ceylon, 2c.

               Portuguese Guinea ( issued 1919)      North Borneo, ( Issued in 1941)

                        Mozambique,                                    Portuguese Africa,( issued 1919)