Page 66 - Standing Display

EARLY USE OF POSTAGE STAMPS ON A REVENUE DOCUMENT

When postage stamps were introduced 1899 – 1900, it was clearly understood that they could
not be used on revenue documents. This was to keep the Stamp Duty Office separate from the
newly inaugurated Postal System. They were located in the same building as the Court House.
The 1899 -1900 stamps were the same design for both offices, but printed in different colours
for the two. Documents using postage stamps are therefore quite scarce, but usually found
during 1920s -1940s.

1904 document using a vertical pair of the half anna turquoise postage stamps.

This 1904 document shows a fiscal use of the 1901 issue, four examples of the two annas orange

Sardul Singh head pinperfed stamp, duly stamped with new double oval fiscal cancelling mark

(replacing the initialing). Alongside is an uncancelled vertical pair of the half anna postage stamp
(there was no half anna fiscal stamp issued in any case). All six stamps have been punch cancelled
after they were applied to the document, which was normal. The marks to the right of the

document seal are the accounting system for charges (8+0+2= 10 As added).

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