Revenue stamps of Hawaii

The stamps issued in 1876–79 were used for over three decades, remaining in use during the Provisional Government, the Republic and after Hawaii became a U.S.

Some changes were made along the years: from rouletted to perforated, and some new values, colours, designs and overprints were added.

Colorless, green or black embossed revenue stamps were first used by the Kingdom of Hawaii in around 1845, and various different types remained in use until the end of the 19th century.

[2] The stamps were printed by the American Bank Note Company in New York City and were probably designed by Registrar J. O.

The $1 revenue of 1877 was initially used, but after stocks were running short the 1883 $1 postage stamp depicting Queen Emma was used to pay the tax.

A number of different cancellations are known on the $1 postage stamp denoting fiscal use: three different types with Maltese cross designs in black or purple, one with the initials J.M.K.

A 25c banderole stamp was planned for this purpose, but it was never issued since the tax was repealed by President Sanford B. Dole on April 24, 1893.

[3] Days before the overthrow of the Kingdom of Hawaii, on January 11, 1893, Queen Liliʻuokalani approved reducing the tax on stock certificates from 25c per $100 to 20c.

This stamp was inscribed REPUBLIC OF HAWAII INTERNAL REVENUE, and it was issued to pay Customs duties.

However, the Territorial Government could still impose taxes on some documents, and Hawaii revenue stamps remained in use.

[3] An exempt stamp denoted NOT LIABLE TO DUTY was issued some time later, and this was perforated instead of rouletted.

[1] The Department of Agriculture and Forestry issued an undenominated, taxpaid stamp in the 1930s to pay for cultivation permits.