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In philately a fiscal cancel – symbol 
– is a cancellation on a stamp that indicates that the stamp has been used for
United States Patent for a "Stamp Mutilator", 1900. No. 653366.
/ref> *
File:Bill stamp of the USSR.jpg, A Russian
In philately a fiscal cancel – symbol – is a cancellation on a stamp that indicates that the stamp has been used for fiscal
Fiscal usually refers to government finance. In this context, it may refer to:
Economics
* Fiscal policy, use of government expenditure to influence economic development
* Fiscal policy debate
* Fiscal adjustment, a reduction in the government ...
(taxation) purposes.
The stamp may either be a revenue stamp
A revenue stamp, tax stamp, duty stamp or fiscal stamp is a (usually) adhesive label used to designate collected taxes or fees on documents, tobacco, alcoholic drinks, drugs and medicines, playing cards, hunting licenses, firearm registration, ...
, intended purely for fiscal use, or it may be a dual-purpose stamp valid for either postal or fiscal use.
Varieties
Fiscal cancels take a variety of forms: *Pen cancel
A pen cancel on a Russian postage stamp.
In philately, a pen cancel – symbol – is a cancellation of a postage or revenue stamp by the use of a pen, marker or crayon.
Usage
In the early days of stamps, cancellation with a pen wa ...
s with a simple cross, initials or other markings.
*Perfin
In philately, a perfin is a stamp that has had initials or a name perforated across it to discourage theft. The name is a contraction of perforated initials or perforated insignia. They are also sometimes called ''SPIFS'' (Stamps Perforated wit ...
or punched hole cancels.
* Embossing.
*Damaging the surface of the stamp using a serrated or ridged roller.
*Multiple parallel cuts./ref> *
Handstamp
A postmark is a postal marking made on an envelope, parcel, postcard or the like, indicating the place, date and time that the item was delivered into the care of a postal service, or sometimes indicating where and when received or in transit. ...
cancels similar to the postmark on a stamp and which may be in purple or red ink rather than the black favoured for cancels of postage stamps.
*Tearing or other physical damage to the stamp.
Examples:
revenue stamp
A revenue stamp, tax stamp, duty stamp or fiscal stamp is a (usually) adhesive label used to designate collected taxes or fees on documents, tobacco, alcoholic drinks, drugs and medicines, playing cards, hunting licenses, firearm registration, ...
with a fiscal pen cancel
A pen cancel on a Russian postage stamp.
In philately, a pen cancel – symbol – is a cancellation of a postage or revenue stamp by the use of a pen, marker or crayon.
Usage
In the early days of stamps, cancellation with a pen wa ...
.
File:Adhesive labelEstonia1919 20m.jpg, An Estonian revenue stamp with a handstamp
A postmark is a postal marking made on an envelope, parcel, postcard or the like, indicating the place, date and time that the item was delivered into the care of a postal service, or sometimes indicating where and when received or in transit. ...
cancel in purple.
File:Cochin foreign bill revenue stamp.jpg, A revenue stamp from Cochin cancelled by perforation.
File:Fiscal Roquevaire 27-02-1886 MM.jpg, A French revenue stamp with a manuscript cancel.
File:Nepal revenue stamp.jpg, A revenue stamp of Nepal for court fees with a punched cancel as well as handstamps.
File:India 1868 12A Small Cause Court Fees Revenue Stamp.jpg, An Indian revenue stamp with a punched cancel.
Values
Postage stamps valid for either fiscal or postal purposes are often worth less when fiscally used than when postally used. They are not, however, necessarily more common fiscally used than postally used.References
{{Reflist Philatelic terminology Revenue stamps