War tax

A war tax stamp is a type of postage stamp added to an envelope in addition to regular postage. It is similar to a postal tax stamp, but the revenue is used to defray the costs of a war; as with other postal taxes, its use is obligatory for some period of time.

The first war tax stamps were produced in 1874 in Spain, during the Third Carlist War. A decree of October 2, 1873 imposed a war tax on letters and stamped documents. The stamps were issued on January 1, 1874 in two denominations, 5 centimos and 10 centimos, and depicted the Spanish coat of arms along with the inscription "Impuesto de Guerra" or "Impto de Guerra". The 5 centimo value was intended for use on letters, and the 10 centimo for use on stamped documents. A similar set, using different colors, was issued on January 1, 1875. On June 1, 1876, after the Third Carlist War had ended, a further set of five depicting King Alfonso XII was issued. Intended to help pay off war debts, this set bore denominations of 5, 10 and 25 centimos, 1 peseta and 5 pesetas. On September 1, 1877, additional denominations of 15 and 50 centimos were added to this set. A new issue, also bearing King Alfonso's likeness, was prepared and printed for use in 1879. This issue, a set of seven with denominations of 5, 10, 15, 25 and 50 centimos and 1 and 5 pesetas, was never placed in use as a decree of February 4, 1879 lifted the war tax.

Spain also issued war tax stamps in 1897 and 1898, during the Cuban War of Independence and Spanish–American War. The first set, issued in 1897, contained four stamps bearing the numbers 5, 10, 15 and 20, reflecting their denomination in centimos. The war tax was not initially applied to letters, but apparently was extended to them before the end of 1897. Again, the 5 centimo value was used on letters. Like the earlier issues, they were inscribed "Impto de Guerra"; additionally, they were inscribed "1897–98". For the second set, issued in 1898, the inscription was changed to "1898–99". A single stamp was issued in 1898, a 5 centimo value bearing the likeness of King Alfonso XIII.

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