Revenue Stamps Of Kenya
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Kenya ) , national_anthem = "Ee Mungu Nguvu Yetu"() , image_map = , map_caption = , image_map2 = , capital = Nairobi , coordinates = , largest_city = Nairobi , ...
, formerly known as
British East Africa East Africa Protectorate (also known as British East Africa) was an area in the African Great Lakes occupying roughly the same terrain as present-day Kenya from the Indian Ocean inland to the border with Uganda in the west. Controlled by Britai ...
issued
revenue stamps 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, ...
since 1891. There were numerous types of revenue stamps for a variety of taxes and fees. Also valid for fiscal use in Kenya were postage stamps issued by the following entities: *Imperial British East Africa Company (1890–1895) *British East Africa Protectorate (1895–1903) *East Africa and Uganda Protectorates (1903–1922) *Kenya and Uganda (1922–1935) *Kenya, Uganda and Tanganyika (1935–1959)


British East Africa

In 1891 and 1892,
postage stamps A postage stamp is a small piece of paper issued by a post office, postal administration, or other authorized vendors to customers who pay postage (the cost involved in moving, insuring, or registering mail), who then affix the stamp to the fa ...
of the
Imperial British East Africa Company The Imperial British East Africa Company (IBEAC) was a commercial association founded to develop African trade in the areas controlled by the British Empire. The company was incorporated in London on 18 April 1888 and granted a royal charter by Q ...
were handstamped locally INLAND REVENUE for use as general purpose duty stamps. In 1895 and 1896, similar overprints were applied to postage stamps of
British East Africa East Africa Protectorate (also known as British East Africa) was an area in the African Great Lakes occupying roughly the same terrain as present-day Kenya from the Indian Ocean inland to the border with Uganda in the west. Controlled by Britai ...
, which were already overprints on stamps of the British East Africa Company or India. Around 1898, stamps portraying
Queen Victoria Victoria (Alexandrina Victoria; 24 May 1819 – 22 January 1901) was Queen of the United Kingdom of Great Britain and Ireland from 20 June 1837 until Death and state funeral of Queen Victoria, her death in 1901. Her reign of 63 years and 21 ...
were also issued with this overprint. In 1897, the Queen Victoria issue was also overprinted CONSULAR SERVICE, and between that year and 1901, various stamps were also overprinted or handstamped JUDICIAL FEE for use in law courts. Proofs exist for British East Africa
impressed duty stamp An impressed duty stamp is a form of revenue stamp created by ''impressing'' ( embossing) a stamp onto a document using a metal die to show that the required ''duty'' (tax) had been paid. The stamps have been used to collect a wide variety of taxe ...
s, but these were probably never issued.


East Africa and Uganda

On 1 April 1903, the postal service of British East Africa joined with that of
Uganda }), is a landlocked country in East Africa East Africa, Eastern Africa, or East of Africa, is the eastern subregion of the African continent. In the United Nations Statistics Division scheme of geographic regions, 10-11-(16*) territor ...
, forming a joint postal service with
stamps Stamp or Stamps or Stamping may refer to: Official documents and related impressions * Postage stamp, used to indicate prepayment of fees for public mail * Ration stamp, indicating the right to rationed goods * Revenue stamp, used on documents to ...
inscribed ''East Africa and Uganda Protectorates''. Between 1903 and 1904, some of these stamps which portrayed the new monarch
King Edward VII Edward VII (Albert Edward; 9 November 1841 – 6 May 1910) was King of the United Kingdom of Great Britain and Ireland and Emperor of India, from 22 January 1901 until his death in 1910. The second child and eldest son of Queen Victoria a ...
were handstamped JUDICIAL FEE in violet, either reading up or horizontally. About a year later in 1905, these were replaced by stamps with an overprint in seriffed capitals, and these exist with two different watermarks. Although the inscription on these stamps implied that they were valid in Uganda, the judicial overprints were only valid in the East Africa Protectorate, as Uganda had separate revenue stamps. In the 1940s and 1950s, proofs were also prepared for cigarette
excise stamp An excise stamp is a type of revenue stamp affixed to some exciseable goods to indicate that the required excise tax has been paid by the manufacturer. They are securities printed by the finance ministry of the relevant country. Security measure ...
s inscribed ''Kenya, Uganda & Tanganyika Excise Duty''. However no issued strips are known and they are only known to exist at the Crown Agents archives in the
British Library The British Library is the national library of the United Kingdom and is one of the largest libraries in the world. It is estimated to contain between 170 and 200 million items from many countries. As a legal deposit library, the British ...
and from the printers' archives.


Kenya

Kenya's first revenues were
King George V George V (George Frederick Ernest Albert; 3 June 1865 – 20 January 1936) was King of the United Kingdom and the British Dominions, and Emperor of India, from 6 May 1910 until his death in 1936. Born during the reign of his grandmother Que ...
postage stamps of Kenya & Uganda overprinted KENYA JUDICIAL between 1928 and 1930. There were two types, the first printed locally by an unknown printer, and the second printed in
London London is the capital and largest city of England and the United Kingdom, with a population of just under 9 million. It stands on the River Thames in south-east England at the head of a estuary down to the North Sea, and has been a majo ...
by
De La Rue De La Rue plc (, ) is a British company headquartered in Basingstoke, England, that designs and produces banknotes, secure polymer substrate and banknote security features (including security holograms, security threads and security printe ...
. Between 1936 and 1959 Kenya issued five stamps for Kodi (Poll Tax). These are large Nyasaland keytypes with the portraits of either
King George V George V (George Frederick Ernest Albert; 3 June 1865 – 20 January 1936) was King of the United Kingdom and the British Dominions, and Emperor of India, from 6 May 1910 until his death in 1936. Born during the reign of his grandmother Que ...
,
King George VI George VI (Albert Frederick Arthur George; 14 December 1895 – 6 February 1952) was King of the United Kingdom and the Dominions of the British Commonwealth from 11 December 1936 until his death in 1952. He was also the last Emperor of Ind ...
or
Queen Elizabeth II Elizabeth II (Elizabeth Alexandra Mary; 21 April 1926 – 8 September 2022) was Queen of the United Kingdom and other Commonwealth realms from 6 February 1952 until Death and state funeral of Elizabeth II, her death in 2022. She was queen ...
. All of these are rare and command high prices by collectors. Around 1954, KUT postage stamps portraying
Queen Elizabeth II Elizabeth II (Elizabeth Alexandra Mary; 21 April 1926 – 8 September 2022) was Queen of the United Kingdom and other Commonwealth realms from 6 February 1952 until Death and state funeral of Elizabeth II, her death in 2022. She was queen ...
and local scenes were overprinted KENYA REVENUE. These were replaced by a new design showing an
African lion The lion (''Panthera leo'') is a large cat of the genus '' Panthera'' native to Africa and India. It has a muscular, broad-chested body; short, rounded head; round ears; and a hairy tuft at the end of its tail. It is sexually dimorphic; adult ...
in 1956 which remained in use until the late 1970s. All other designs since then featured lions, either as heraldic or naturalistic. In 2011 forgeries to defraud the KRA were found. Between 1963 and the early 1970s stamps were issued to pay the Graduated Personal Tax, and from 1966 to 2001 stamps were issued annually to pay the Hospital Tax, later known as the National Hospital Insurance Fund. Between 1972 and the 1990s, Kenya issued stamps to pay for airport passenger service fees. These are denominated either in
Kenyan shilling The shilling ( sw, shilingi; abbreviation: KSh; ISO code: KES) is the currency of Kenya. It is divided into 100 cents. Notation Prices in the Kenyan shilling are written in the form of , where x is the amount in shillings, while y is the ...
s for local or in
US dollars The United States dollar (Currency symbol, symbol: Dollar sign, $; ISO 4217, code: USD; also abbreviated US$ or U.S. Dollar, to distinguish it from Dollar, other dollar-denominated currencies; referred to as the dollar, U.S. dollar, American ...
for international flights, and around 1995, stamps showing
Mount Kenya Mount Kenya (Kikuyu: ''Kĩrĩnyaga'', Kamba, ''Ki Nyaa'') is the highest mountain in Kenya and the second-highest in Africa, after Kilimanjaro. The highest peaks of the mountain are Batian (), Nelion () and Point Lenana (). Mount Kenya is locat ...
were issued to pay the Services Charge, known locally as Huduma. Kenya also issues
excise stamp An excise stamp is a type of revenue stamp affixed to some exciseable goods to indicate that the required excise tax has been paid by the manufacturer. They are securities printed by the finance ministry of the relevant country. Security measure ...
s for use on wine or spirits, but these are currently being phased out due to the discovery of forgeries to defraud the KRA. Kenya had
impressed duty stamp An impressed duty stamp is a form of revenue stamp created by ''impressing'' ( embossing) a stamp onto a document using a metal die to show that the required ''duty'' (tax) had been paid. The stamps have been used to collect a wide variety of taxe ...
s from 1927 to 1973 and
meter stamp A meter stamp, or meter mark, is the impression made by a postage meter machine that indicates that postage has been paid on a letter or parcel. Meter stamps are widely used by businesses and organisations as they are more efficient than using pos ...
s from 1973 to 1999.


See also

*
Postage stamps and postal history of British East Africa This is a survey of the postage stamps and postal history of British East Africa. Britain had interests in this area as early as 1824. Missionaries are known to have settled in the area in 1844. The Imperial British East Africa Company obtained a c ...
*
Postage stamps and postal history of East Africa and Uganda Protectorates East Africa and Uganda Protectorates was the name used by the combined postal service of the British protectorates, British East Africa and Uganda, between 1 April 1903 and 22 July 1920. East Africa and Uganda Protectorates The administration is ...
*
Postage stamps and postal history of Kenya This is a survey of the postage stamps and postal history of Kenya. British colonial issues Kenya used stamps of ''British East Africa Company'' (1890-1895), ''British East Africa'' (1895-1903), ''East Africa and Uganda Protectorates'' (1903-19 ...


References


External links


Revenue Reverend

Tax Stamps Collection
{{Revenue Stamps Philately of Kenya Economy of Kenya
Kenya ) , national_anthem = "Ee Mungu Nguvu Yetu"() , image_map = , map_caption = , image_map2 = , capital = Nairobi , coordinates = , largest_city = Nairobi , ...