Postal fiscal stamp

[1] Postal fiscals may arise because there is a shortage of postage stamps for a country or out of economy to use up obsolete or excess stocks of revenue stamps.

Postal fiscals are to be distinguished from stamps marked "Postage and Revenue" which were always intended for either use, or revenue stamps used postally by accident or because local postal regulations did not prohibit such use.

From 1 April 1882 revenue stamps became valid for postal use and vice versa.

[3] New Zealand fiscals overprinted for various Pacific islands were similarly valid for postal purposes, and in islands such as Niue and Tokelau they were only used postally and were not valid for fiscal use.

Several other countries have used postal fiscal stamps, including Bechuanaland, Dominica, Hong Kong, Tobago, Venezuela and Western Australia.