Revenue stamp

work in progress
A revenue, or fiscal stamp is one that is used to pay for governmental fees or taxes. They range from general (multi-purpose) issues to very specific types, depending on country. They can sometimes be overprinted postage stamps or even postage stamps used as revenues. Revenue stamps have also been issued by local governments down to the city level.

Compared to all the postage stamps that have ever existed, revenue stamps probably exceed that number by several times.  File:British Columbia telephon tax.jpg|British Columbia, Canada telephone tax File:Ionian is revenue.jpg|Ionian Islands File:Israel 40 revenue.jpg|Israel File:Hyphen hole perf.jpg|US documentary stamps File:Belgium bagages rev.jpg|Belgium baggage tax 

Great Britain and Commonwealth
Note that many British and British Commonwealth postage stamps are inscribed "postage & revenue", meaning they can be used for either purpose. This is true of some other countries also. Revenue/fiscal cancel are usually but not always distinct from postal ones. They are usually in blue, purple or violet. However, they can also be printed with company names and they can be pen cancelled. But be aware that in Asian colonies and offices including India, Victorian and Edwardian period stamps can be cancelled in pen as well as postal cancels, done by writers to prevent theft of stamps from mail carried to the post office by messenger.

Malaya and New Zealand are two countries that also used black postal-looking CDS cancels on postage stamps used as revenues.  File:GB companies reg.jpg|Great Britain 4d companies registration. File:GB Commercial.jpg|Great Britain commercial overprint. See: Commercial overprint 