Postage and revenue stamp

Some postage or revenue stamps did not have an inscription indicating their intended use, and they were unofficially used for both purposes.

Most British colonies issued stamps bearing inscriptions such as "Postage & Revenue" between the late 19th and early 20th centuries, and some countries such as Ceylon overprinted existing stocks of postage stamps with that inscription.

[7] In some cases, the issue of dual-purpose stamps created problems regarding the division of income between the post office and the treasury.

[2] Some colonies such as Malta and Natal switched a number of times between having separate and dual-purpose issues.

[7] A few current or former British colonies such as Montserrat and Nevis continue to issue dual-purpose stamps in the early 21st century.

A 1922 Malta stamp from the Melita issue used as a postage stamp (strip of three with Sliema postmarks) and as a revenue stamp (single with an Anglo-Egyptian Bank cancellation)
The Penny Lilac of 1881, the UK's first dual-purpose stamp
A Ceylon postage stamp overprinted as a dual-purpose stamp in 1890
Thai postage and revenue stamp from 1899