War tax stamp

On June 1, 1876, after the Third Carlist War had ended, a further set of five depicting King Alfonso XII was issued.

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.

The first set, issued in 1897, contained four stamps bearing the numbers 5, 10, 15 and 20, reflecting their denomination in centimos.

A single stamp was issued in 1898, a 5 centimo value bearing the likeness of King Alfonso XIII.

[6] Canada was the first country to issue such stamps during this period, following passage of its Special War Revenue Act in February 1915.

A special stamp depicting the allegorical figure of Victory and flags of the Allies was issued to pay this rate.

Most of these were produced by overprinting "TAXA DE GUERRA" on existing stamps, though Mozambique issued a set of two which depicted allegorical figures of History and the Republic.

These were produced by overprinting "WAR TAX" on the 1 and 2 cent values of a 1939 set of regular stamps.