Few revenue stamps of Nigeria and its predecessor states have been issued, since most of the time dual-purpose postage and revenue stamps were used for fiscal purposes. The first revenue-only stamps were consular stamps of the

Niger Coast Protectorate The Niger Coast Protectorate was a British protectorate in the Oil Rivers area of present-day Nigeria, originally established as the Oil Rivers Protectorate in 1884 and confirmed at the Berlin Conference the following year. It was renamed on 12 Ma ...

and the

Southern Nigeria Protectorate Southern Nigeria was a British Empire, British protectorate in the coastal areas of modern-day Nigeria formed in 1900 from the union of the Niger Coast Protectorate with territories chartered by the Royal Niger Company below Lokoja on the Niger ...

, which were created by overprinting postage stamps in 1898 and 1902 respectively. The

Northern Nigeria Protectorate Northern Nigeria (Hausa: ''Arewacin Najeriya'') was a British protectorate which lasted from 1900 until 1914 and covered the northern part of what is now Nigeria. The protectorate spanned and included the emirates of the Sokoto Caliphate an ...

did not issue any specific revenue stamps, but a £25 stamp of 1904 could not be used for postal purposes due to its extremely high face value. When these protectorates were merged into the

Colony and Protectorate of Nigeria Colonial Nigeria was ruled by the British Empire from the mid-nineteenth century until 1960 when Nigeria achieved independence. British influence in the region began with the prohibition of slave trade to British subjects in 1807. Britain an ...

, a series of rare revenue stamps was issued.

Lagos Lagos (Nigerian English: ; ) is the largest city in Nigeria and the List of cities in Africa by population, second most populous city in Africa, with a population of 15.4 million as of 2015 within the city proper. Lagos was the national ca ...

issued a single tax stamp in 1938, and the

Eastern Region Eastern Region or East Region may refer to: * Eastern Region (Abu Dhabi): Al Ain *Eastern Region, Ghana *Eastern Region (Iceland) *Eastern Region, Nepal *Eastern Region, Nigeria * Eastern Region, Serbia * Eastern Region, Uganda * Eastern Region of ...

issued income tax and revenue stamps in the 1950s. Nigeria also issued Passenger Service Charge stamps in the 1980s and a Stamp Duty stamp in 2006. Nigeria also used

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, and proofs for issues for Southern Nigeria and the Western State are also known.

Pre-unification

Niger Coast

In 1898, postage stamps of the Niger Coast depicting

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 overprinted ''CONSULAR'' for fiscal use.

Northern Nigeria

Northern Nigeria's stamps were inscribed ''POSTAGE & REVENUE'' so they were valid for both postal and fiscal use; consequently Northern Nigeria never issued any revenue-only stamps. However, a £25 stamp depicting 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 an ...

was issued in 1904 and it was intended to be used fiscally for liquor licences. Although the stamp does bear the word "postage", the face value was so high that it could not be possibly used for postal purposes. Other high values such as the £1 stamp of 1912 were also mainly intended for fiscal use.

Southern Nigeria

In 1902, postage stamps depicting Queen Victoria were overprinted ''CONSULAR'' in red for fiscal purposes. Otherwise, dual-purpose postage and revenue stamps were used. The £1 high values were mainly intended for fiscal rather than postal use. Proofs of

s for Southern Nigeria dated 1908 are known.

Colony and Protectorate of Nigeria

Nigeria usually used dual-purpose postage and revenue stamps for fiscal use, and consequently very few revenue-only stamps were issued. A set of

key type stamp Key type stamps are stamps of a uniform design that were widely used by colonial territories in the 19th and 20th centuries. Origins The idea was invented by Perkins Bacon who used it to print stamps for Trinidad (1851), Barbados (1852) and M ...

s depicting 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 Death and state funeral of George V, his death in 1936. Born duri ...

was issued in 1916, and some values were reissued with a new watermark in 1920. These stamps are very scarce to extremely rare. Nigeria used various

s during the colonial period.

Lagos

A single numeral stamp inscribed ''LAGOS TAX STAMP'' was issued in 1938.

Eastern Nigeria

The

of Nigeria briefly issued its own stamps in the 1950s. Some Nigerian postage stamps were overprinted ''EASTERN REGION INCOME TAX'' and a new value. In around 1956–57, two sets of numeral stamps were issued inscribed ''EASTERN NIGERIA REVENUE''. All the Eastern Region's revenue stamps are scarce or rare.

Western Nigeria

Proofs of impressed duty stamps for the Western State of Nigeria are known dated 1953.

Federal Republic of Nigeria

In the 1980s, stamps depicting an airport were issued to pay the Passenger Service Charge. A Stamp Duty stamp was issued in 2006.

References

{{Revenue Stamps Philately of Nigeria Economy of Nigeria

Nigeria Nigeria ( ), , ig, Naìjíríyà, yo, Nàìjíríà, pcm, Naijá , ff, Naajeeriya, kcg, Naijeriya officially the Federal Republic of Nigeria, is a country in West Africa. It is situated between the Sahel to the north and the Gulf o ...