In 1929 Linley Richardson was commissioned to design a new set of fiscal
stamps. His design incorporated his own interpretation of the New Zealand
Coat of Arms which varied considerably from the version authorised by Royal
Warrant and included the New Zealand flag in place of the Union
Jack.

The 1/3 stamp was first issued in a pale lemon
yellow colour (44a1) which made the design very hard to see, and so was
reissued in a darker orange yellow (44a2). From 1955, black text was added
to make the stamp easier to read (44a3) and in 1956 this was accidentally
printed in blue ink (44a4).
Although all values were authorised for
postal use, several values were not typically used for postage. For
simplicity, this catalogue lists only those stamps that were postally used
on a regular basis.
In two situations, the Arms stamp design printed
in red but without any value in the top and bottom borders was surcharged
for use as a provisional postage-only stamp. These stamps are listed
separately in this catalogue under
1950 Arms Provisional and
1964 Provisional.
Fiscal stamps
were intended primarily for tax gathering by government departments in New
Zealand. They were attached to documents and cancelled as proof of payment
when taxes, import duties or other legal fees were paid. These were
typically large payments and so the stamps have correspondingly high face
values. From 1882 these stamps could also be sold by the post office to
cover postage costs. These postal cancellations are rare because very few
parcels cost such large amounts to send around the country - this is why
they are worth considerably more than fiscal cancellations. Fiscally
cancelled stamps do have value however and people do collect
them.
Distinguishing postally and fiscally used stamps can be quite
tricky. All stamps with pen cancellations, punched holes or embossing are
fiscally used. Stamps should be inspected under ultraviolet light to see if
a fiscal pen cancellation has been removed. Embossed designs were
frequently employed on documents and attempts to iron these out have been
noted in the past. If the stamps have been postmarked, fiscal cancellations
give the region while postal cancellations give the individual post office
where the mail was cancelled. Simple circular date stamps with no region or
place, and circular 'Stamp Duties Dept' or 'Inland Revenue'
date stamps on Arms issues are fiscal cancellations, and if only the outer
ring of the cancellation is visible on the stamp it is safest to assume you
have a fiscal cancellation.
The Postage Stamps of New Zealand (Volume I) |
Edited by R. J. G. Collins and H. T. M. Fathers B.A. B.Sc. | Published 1938 by The Philatelic Society of New Zealand Incorporated | Pages 513 - 515 |
The Postage Stamps of New Zealand Volume II |
Edited by R. J. G. Collins FRPSNZ and C. W. Watts FRPSNZ | Published 1950 by The Royal Philatelic Society of New Zealand Incorporated | Pages 204 - 208, 207 - 208 |
The Postage Stamps of New Zealand Volume IV |
Edited by R. J. G. Collins FRPSNZ and C.W. Watts FRPSNZ | Published 1960 by The Royal Philatelic Society of New Zealand Incorporated | Pages 396 - 397 |
The Postage Stamps of New Zealand Volume VI |
Edited by D. E. G. Naish FRPSNZ and K. J. McNaught FRPSNZ FRPSL | Publsihed 1975 by The Royal Philatelic Society of New Zealand Incorporated | Pages 292 - 293 |