Pictorials - fiscal use early and late dates

[admin]

In a previous topic (viewtopic.php?f=13&t=694) I asked about early and late dates for fiscal use of pictorials. It might be useful to open a separate topic for recording these.
To start the ball rolling I will post what I have, and will copy responses from the original topic here as well for the sake of completeness. At this stage, if you have any examples of use of Pictorials for fiscal purposes, it would be great if you could add them here. Once we have a few we can start a progressive list of the eary and late dates.
Any contributions gratefully received.
Pete
3d - 1 July 1900

3d-1-Jul-1900.jpg (16.33 KiB) Viewed 11191 times

6d - 1 August 1900

6d-1-Aug-1900.jpg (26.27 KiB) Viewed 11191 times

1d - 31 Dec 1900

1d-31-Dec-1900.jpg (23.72 KiB) Viewed 11191 times

1d 11 Apr 06 - courtesy of Mike

1d 11 Apr 06.jpg (142.45 KiB) Viewed 11189 times

1d 1 April 00 - courtesy of Mike

1d April 16 00.jpg (68.67 KiB) Viewed 11189 times

1/2 1 Nov 00 - courtesy of Mike

halfpenny 1 Nov 00.jpg (151.86 KiB) Viewed 11189 times

2d 22 Nov 1900

2d-22-Nov-1900.jpg (24.49 KiB) Viewed 11189 times

[David McNamee]

Unlawful use of 1d on a sight draft for Tatts winnings dated 30 June 1902.

1d unlawful use.jpg (41.79 KiB) Viewed 11180 times

[David McNamee]

A selection of my Pictorials with fiscal use.
1d with 1899 date.

1d 1899 date.jpg (43.14 KiB) Viewed 11179 times

Halfpenny 23 April 1900

Halfpenny 23 Apr 1900.jpg (38.68 KiB) Viewed 11179 times

6d 23 Nov 1900

6d 23 Nov 1900.jpg (42.24 KiB) Viewed 11179 times

[David McNamee]

6d Stamp Act

6d stamp act.jpg (46.83 KiB) Viewed 11179 times

2d 1900 date

2d 1900 date.jpg (39.99 KiB) Viewed 11179 times

1d on document 1900 date

1d on doc.jpg (67.62 KiB) Viewed 11179 times

3d on document tied by crease 1900 date

3d on doc.jpg (131.54 KiB) Viewed 11179 times

[bill]

Now all we need to find are examples of 2½d, 4d and 5d Pictorials
from the London printings with fiscal cancellations.

[Ross Ewington]

Bill ..... do you know of any stamps duty charges of 2½d, 4d or 5d during 1899/1900?

If there weren't any one could still get them in a combo, say 5d + 1d or 4d + 2d as 6d stamp
duty appears to be a reasonably common amount.

[bill]

As far as I know, there were no duties for 2½d, 4d or 5d. Similarly, there were
no duties for ½d or 2d. A good look at the then Stamp Duties legislation shows
that the rates were generally set at any of 1d, 3d or a multiple of 6d. Hence,
we expect to find the 1d, 3d and 6d Pictorials (London prints) fiscally used.

Yes, 6d is a common amount as Ross says.

For the period of interest, we find:

Bills of exchange attracted duty of 3d if it was no more than £5 and thereafter
6d for sums up to £25. Then it was 1/- for sums up to £50 and another 6d for
every £25 after that.

In case, the bill of exchange was drawn in sets of two or three, we could have
the duty split in two or three equal portions, one for each member of the set.
Thus, you could have a 2d adhesive on a bill of exchange as part of a set of 3.
This is for a bill of exchange subject to 6d duty (over £25 and at most £50).

In practice, you would normally find them as part of a combination as Ross
points out. So you could have 2½d + ½d, 2d + 1d, 4d + 2d and so on.

[Revenuer]

A £4 Script Certificate would have attracted 4d stamp duty.
As would a £5 Script Certificate attracting 5d stamp duty.

[Ross Ewington]

That's interesting Dave ..... would it have been 6d for £6 and so on? Was there a general fiscal charge for Script Certificates (as per cheques and promissory notes) or was the fee required by a specific Act, etc. ?

[Revenuer]

Probably the closest Script Cert for all to see was in the Blake collection that Prestige just sold.

There was a 5 quid Scrip in it Blake had it written up as the 3d rate, not sure where you get 3d from a 5 quid Script with 5d duty shown on it.

But as far as i know 1d in the pound Script went till federation.

[Ross Ewington]

1d Pictorial pen-cancelled Nov / 24th / 1900
... with 6 days left for valid fiscal usage!

n194.jpg (41.42 KiB) Viewed 10426 times

[Jerry Weirich]

Here are two very early 6d fiscal usages. The first for 1 April 1900 and the second for 5 April 1900. It is believed these stamps were placed on sale 31 March 1900.

6d Fiscal Early Usage.jpg (131.72 KiB) Viewed 10412 times

[Ross Ewington]

Thanks Jerry .... nice early dates. I think I sold 6d on a promissory note dated April 1st a few auctions back.

Re issue date of 6d (and 5d) Pictorials, it's now confirmed to have been Friday, March 30th.

See my post "Was Pat Malone Wrong?" http://tps.org.au/bb/viewtopic.php?f=4&t=693&p=2794

[bill]

Has anyone ever seen examples of 2½d, 4d and 5d Pictorials with fiscal use?
Examples of ½d and 2d Pictorials are already illustrated in this section, along
with the more commonly seen 1d, 3d and 6d Pictorials.

[bill]

From one collector, I have heard of a 4d Pictorial fiscally used.
This leaves the 2½d and 5d Pictorials. These will be quite rare
if they exist, especially the 2½d.