Short note on some early Beer Duty listings

[bill]

Note on early Beer Duty listings

We are mainly concerned with early beer duty listings. It has been
difficult to compile these listings as these stamps are hard to obtain
and are often found in damaged condition, due to the strict rules for
their use. They were supposed to be destroyed after use.

The earliest list of all seems to be that of Basset Hull himself as described
in his book (1890). There is some use of government records in that work.
He did not return to this topic after his book was published in 1890.

Moens (1893) basically listed what Basset Hull recorded with nothing new.

Morley (1895) also listed what Basset Hull recorded with nothing new.

Forbin (1905) merely reproduced what was available in earlier sources.

But from 1908, the listings were substantially updated. The easiest way
to proceed is to compare with what is recorded in Craig & Ingles.

None of them include the additional issues described as Sixth Issue,
locally altered plates, in Craig & Ingles.

The Commonwealth Hybrid issue of 1902 is included. Forbin includes
more denominations than Kay (1908) in his 1909 edition. Yet, some of
those recorded by Craig & Ingles were missed by earlier writers. The
early writers knew of the 5/6 on 12/- on 9/- surcharge.

The Commonwealth issues from circa 1903 (eighth issue in Craig & Ingles)
are partly covered by Kay (only NEI recorded by Kay). Kay listed a 6d NEI
which was missed by Craig & Ingles but it is listed in the 2nd supplement.
Forbin also listed the known examples found in Craig & Ingles for beer
made exclusively from barley, malt and hops.

Forbin (1915) repeated what he listed in 1909 with no new listings.
Forbin’s listing may well be the best available of the early catalogues.

Morley’s listing is similar to Forbin.

The later issues recorded by Craig & Ingles (ninth issue onwards) were
missed by earlier writers. This included various anomalous values made
by surcharging old stocks. Survival of these stamps has been quite poor.

Nothing more emerged until the Craig & Ingles catalogue and supplements.
Improvements exist on Elsmore’s website and The Courier, Nos. 47 & 51.

[Revenuer]

Bill

Yet another example of 'do your own research' and not simply parrot others.

This 8/3d on 12/- on 9/- listed in my free online catalogue missing by others. An incredibly rare stamp with just the one recorded.

ozrevenues.com listing:
1903: 1/3d[manuscript]on1/8don1/3d-$250.00 1/3don1/8don1/3d-$600.00 8/3don12/-on9/--$2000.00
1/3=one keg, 8/3=one barrel.

Dave

[bill]

Yes, there are still great rarities to be found among the beer duties.

The Bulletin of the Fiscal Philatelic Society often recorded new issues in its
Fiscal Chronicle from 1908. For British Colonial issues, the Society used the
Kay Catalogue, rather than the better-known Morley Catalogue. For foreign
issues, Forbin's Catalogue (in French) was the primary reference.