Stamp mark
The use of a stamp is a way of paying cashless fees ( fee stamp ), taxes ( tax stamp ) or fees , especially in dealings with offices. The fee paid in this way is stamp duty .
Situation in Austria
In Austria, numerous official acts were previously paid for with stamps. This form of payment was in effect from 1854 to 2002.
The first issue of the Austrian stamps, introduced in the Austrian Empire in 1854 , comprised 21 values from 1 Kreuzer to 20 guilders. There were numerous changes and subsequent editions until 1869. From 1868 on, in the Austro-Hungarian Dual Monarchy that emerged in 1867, the Austrian stamps were no longer in use in the now domestically independent Kingdom of Hungary .
From 1875 there was a change in format and content. The new series consisted of 28 values from 1/2 Kreuzer to 20 guilders in two different formats. The next change was made in 1877, also with 28 values. Only the color and the year were changed. From 1879 there were new drawings in seven different versions with the year 1879; this series also comprised 28 values. In the next edition on January 1, 1881, only the year was exchanged. The edition of January 1, 1883 brought about changes in the year as well as color changes. The next series was published on January 1, 1885. Drawing, printing and paper remained the same, the year and the colors changed. The edition of March 1, 1888 brought no changes in drawing, printing and paper, except for the change of the year and the colors. The next change took place on June 1, 1893. Drawing and printing as before, year and color changed.
When the currency was changed from the guilder to the kroner currency , which began in 1892 and ended in 1900 (ratio: 1 gulden = 2 kroner), the brand images changed on October 1, 1898. The denomination was from 1 heller (corresponding to 1/2 kreuzer) up to 50 kronen (25 guilders) and comprised 35 different values. When the next change was made on January 1, 1910, the format was standardized in addition to the year.
After 1945 there were 7, from 1946 8, from 1949 13 values from then 10 groschen to 200 schillings , finally there were 25 values, from 10 g to 1000 S. Stamp stamps with higher values had a larger format with 1 or 2 gradations. The security feature was a very thin, highly transparent paper, sometimes with a watermark and in any case with the back printed over the adhesive. Since stamp marks must always be stuck on light-colored paper, they remain legible with rich contrasts, and the overall picture results from the overlapping of the front and back printing. If you were to remove a stamp stuck to a piece of paper with water - after moistening it - the rubber coating on the back would be lost and the printing on the back would remain on the paper document rather than on the stamp.
Stamp mark 1878
Stamp around 1946 (32.8 × 27.5 mm)
Stamp stamp up to 2002 (50 × 31.8 mm)
Stamp on a certificate of marriage
Stamp mark Kais. Kings Austrian 1 guilder from 1885
The stamps were to be stuck on forms such as applications or requests as well as on any enclosures and were therefore considered as proof of payment of the necessary fee . There were these stamps, similar to postage stamps , with the respective imprint of the value. In order to get the correct amount, it was often necessary to stick several stamps on by means of denominations . They either had to be canceled by the office to which you submitted something or by your own signature.
For the payment of court fees there were special stamps with the imprint Justice (so-called court costs stamps ).
The stamps could be bought at tax offices or in tobacconists . Court cost stamps were available from the courts .
The motor vehicle tax was originally paid with normal stamps that were stuck into the tax card. In the 1970 years were for motor vehicles own tax stamps bearing the imprint car introduced for the individual tax categories. This eliminated the need to stick several stamps for a certain amount and the control card could be made smaller.
Files that were not or insufficiently stamped suffered, according to official German, from a stamp defect . Either the informal addition of the missing stamps or administrative penal proceedings could be considered to remedy the situation.
The last uses of stamps were abolished in 2002 on the occasion of the changeover from schilling to euro cash. Since then, these fees have been paid by paying into the official cash register or by transferring them to an account with the authorities. In some of the successor states of Austria-Hungary (e.g. the Czech Republic ), stamps are still in use.
Situation in Germany
Halved " charges mark" the magistrate of the city of Celle on a cycling map of 1920, State of Prussia , the Police Directorate
Exchange tax stamps from 1988
North Rhine-Westphalian judicial cost stamp from 2003, 1 €
In the period from December 1, 1948 to March 31, 1956, the Notopfer Berlin was stuck to the postage as a tax stamp.
The abolished 1 January 1992 exchange tax was paid in the form of specially printed exchange revenue stamps that were available at post offices.
In addition, court expense stamps were printed until 2004 .
Situation in France
In France there is the timbre fiscal, which is still used today to pay the relevant taxes and duties.
Individual evidence
- ^ Erler / Hagn: Catalog of the fiscal stamps of Austria
- ↑ a b Stamp Ordinance. BGBl. No. 204/1946 resp. BGBl. No. 258/1949 BGBl. No. 204/1946 (online, ris.bka ).
- ↑ a b Stamp Act Implementation Ordinance. StF. Federal Law Gazette No. 89/1964; to the Federal Act of February 5, 1964, with which provisions on stamps are made (Stamp Act). StF. BGBl. No. 24/1964 (i. D. 2010, ris.bka).
- ↑ Société Française de philatélie fiscale .: Catalog of timbres fiscaux et socio-postaux de France et de Monaco. Amiens, ISBN 978-2-86814-260-3 .
Web links
- Arbeitsgemeinschaft Fiskalphilatelie eV (international association for classic and modern fiscal philately, stamps, fee stamps, tax stamps, etc.)