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Report of The FIP Revenue Commission to 76th FIP Congress in Jakarta, Indonesia on 11 August 2020.
First report !!!       

Dear all,
Please find enclosed a revenue report from our Chairman Mr. Ralph Ebner.

Report of the FIP Revenue Commission to FIP Congress in Bangkok, Thailand, on 2 December, 2018.
First report !!!       

Dear all,
Please find enclosed a revenue report from our Chairman Mr. Ralph Ebner.

Report of the FIP Revenue Commission to FIP Congress in Taipei, October 2016

Dear all,
Please find enclosed a revenue report from our Acting Chairman Mr. Jukka Mäkinen.

Country report 2016 Hungary
National Delegate of Hungary, Károly Szücs, send us this report.

Dear all,
Please find enclosed a revenue report from our Hungarian Delegate Mr. Karoly Szücs.

National Delegate of Spain, Jesús Sitja Prats, informs us about this event.

A non-competitive, bi-national exhibition of Revenues was held in Madrid from September 4th to 7th, 2014, along with a series of specialists' conferences on the subject. The venue took place in the splendid premises of the Real Casa de la Moneda y Timbre (Royal Mint and National Stamp Printers), which hosts a museum of stamps, notes and coins.

The exhibition was organized by SOFIMA (Philatelic Society of Madrid), The Philatelic Club of Bogotá and both the Spanish Commissions of Revenues and Postal Stationary. It featured 200 frames, 88 of them allocated to revenues and housing 23 different exhibits.

A full day of the event was devoted to Revenues, starting with an open round table with five invited speakers and a lively participation of the attending public. Opinions were exchanged about the current status of revenue collecting and how to increase and improve the number of Spanish collections on the subject. The meeting was truly participatory and enlightening.

Afterwards, four presentations discussed different topics on Spanish revenues: a new discovery of forged Spanish revenues used in ancient documents; why the Thematic class seems so reluctant to accept revenues in their exhibits; a study of Police stamps of Colonial Cuba and, finally, a clarification of the FIP rules relating to Revenues. After that, all attendants had the opportunity to inspect the collections and hear the exhibitors' comments.

The outcome of this exhibition is a 226 page, Spanish language book, featuring seventeen articles, twelve of them about revenues. This is the first time that such a number of unpublished Spanish revenues' manuscripts have been gathered in a book.

Jesús Sitja
President of Spanish Commission of Revenues
The results of Australian Revenue Exhibitors at FIP, FIAP and National Shows during the period January 2011 to May 2012 are listed below.

Indipex Delhi Feb. 2011 (FIP)
Dingle Smith, The Revenue Stamps of Tasmania, LV (88).

Sydney Stamp Show, March 2011 (National)
John Fletcher, Cape of Good Hope Revenues, G(88).
Robert Neville, The Revenue Stamps of Gibraltar, G(86).
Derek Pocock, The Railway Parcel Fee Stamps of Western Australia. LV(83).
Clyde Ziegeler, Australia, London Customs Duty, LS(73).

CPS 100 Christchurch, New Zealand, Jan 2012 (National)
Jim Shaw, New Zealand Wages Tax, LV (83).

China 2011. Jan 2012 (FIP)
John Dibiase. Customs Fee Stamps of Australia. V(83).

Canberra Stampshow 2012, March 2012 (National)
Dave Elsmore, Victoria Revenues 1901-1965. G(87).
John Fletcher, Cape of Good Hope Revenues - `Tavern of the Seas’ to 1899. LG(90).
Darryl Fuller, Israel Revenue Stamps, LV(80).

PSWA Centennial, Perth May 2012 (National)
Brian Barrett, The Fiscal Stamps of Tasmania, S(68).
Dave Elsmore, Tasmanian Revenues, 90(LG).
Jim Shaw, New Zealand Wages Tax 1931-1958, LV(83.)
Clyde Ziegeler, Australian London Customs Duty, V(78).
International Philatelic Challenge (Overseas Entries)
Donald Green (USA), `Patent Medicine’ Companies of the USA Civil War Era, LG(93).
Prasartporn Eksombatchai (Thailand), Revenue Stamps of Siam, LV(83).
Brian Trotter, Basutoland Revenues, LG(93).

Dingle Smith
National Delegate, Australia

September 2010

In June National delegates were circulated with the details and agenda of the Revenue Commission Meeting to be held on 8 October as a part of the FIP Congress at Lisbon 2010. Delegates were also invited to provide reports of revenue activities in their country – these could either be presented at the Congress or sent to the Bureau Secretary.

I have received reports from the following National delegates, most of whom are unlikely to be present at the Lisbon meeting :

Dingle Smith (Australia)
Dr Sherif Samra (Egypt)
Jukka Makinen (Finland)
Declan O’Connor (Ireland)
John Wilson (New Zealand)
Francisc Ambrus (Romania)
Vincent Ong (Singapore)
Kurt Kimmel (Switzerland)

Their reports with some minor editing are reproduced below.

Dingle Smith. Australia has six or so exhibitors who have participated in FIP/FIAP shows over the past five years. Several of these exhibitors have exhibited a variety of different topics, some attaining FIP Large Gold and Gold awards. The focus is upon the revenues of the Australian States but other exhibits have included New Zealand, Israel and the Cape of Good Hope. There are a further five exhibitors who have displayed at National and State level and the Revenue Class has been represented in 1-frame competitions. In the last year or so we have additional qualified FIAP and FIP Revenue jurors.

Published listings exist for all of the Australian States (albeit some are in need of revision) and several of the exhibitors regularly contribute to a variety of Australian and overseas specialist philatelic journals. There is a long-established Cinderella & Revenue Stamp Club. A recent feature is the on-line listing by Dave Elsmore of a regularly updated priced listing of Australian States stamps, this is well-illustrated with accompanying text and articles, see Dave also writes a regular revenue column in Stamp News, the leading commercial monthly stamp magazine in Australia.

Dr Sherif Samra. Dr Samra reports that there is no comprehensive published listing for Egyptian revenues although the extensive collection of the late D Nabil El Hadidy is still intact and possibly this could form the basis for such a publication. It is hoped to organise talks and presentations in the coming year to encourage Egyptian revenue collectors to display in a competitive setting.

Jukka Makinen. In Finland the situation in revenue philately is little changed. There are 10-15 collectors interested in revenues as a main or secondary interest including six who exhibit regularity in the Revenue Class. Usually we have 1-3 revenues exhibits in our National Shows and additionally often an exhibit from Estonia. Two Finnish exhibitors exhibit internationally and both have attained FIP Large Gold awards.

Finland (with the recent death of Juhani Olamo) has one FIP accredited Revenue Juror, one Nordic Juror and one National. There are four Finnish philatelic magazines and all from time to time publish revenue articles.

The situation in the other Nordic Countries is not as good. There are few revenue collectors in Sweden, Norway, Denmark and Iceland. In Nordia 2010, the annual exhibition for the Nordic Countries, there was only one revenue exhibit (a 1-frame entry). As the Finnish National delegate I am working to increase the number of revenues for Nordia 2011, to be held at Jyvaskyla in Finland. A good target would be 5-7 exhibits.

Declan O’Connor. Revenue exhibits at the annual Irish National Exhibition (Stampa), held in Dublin every October, are still rare events. However there is a growing interest in the revenue stamps of Ireland. This is especially the case for the period 1916-1922 with the destruction and consequent emergency use of substitute dies and printing presses and with the very rare revenue stamps put into actual use for the `phantom’ state of Southern Ireland. A source of such Irish material is in the bi-annual auction catalogues of the Dublin-based auctioneers, McDonnell Whyte.

The Irish Revenue Commissioners opened a public Revenue Museum in Dublin in 2009 and plan an exhibition that will include revenue stamps in late 2010.

John Wilson. There is a annual National Exhibition each year in New Zealand which has for many years included a Revenue Class, the numbers of revenue exhibits varies from about 1-4 exhibits. Of special note was a 1- frame Youth Exhibit (under 13 years) of New Zealand Revenues at the Timpex 2009 National Show. Although the numbers are small there is a growing interest in New Zealand revenues and during the current year the Christchurch Philatelic Society, the largest club in South Island, organised a meeting that concentrated on revenue displays and talks.

Francisc (Fery) Ambrus. Prior to 2005 there was little specialised literature and the Revenue Class was not included in Romanian National Shows. This has now changed with a Revenue Class included, qualified Romanian judges and the publication of a series of specialised catalogues and handbooks. Five different exhibits of Romanian revenues have been exhibited in FIP, FEPA and National shows in Europe over the past three years or so..

Ed: The impetus for all these changes has come from Fery himself and he has encouraged other Romanian revenue collectors to exhibit. His ambition is to organise an International Show devoted solely to revenues. We congratulate him on his achievements and hope that his ambition will come to fruition!

Vincent Ong. Currently there are thought to be about four serious revenue collectors in Singapore who exhibit, their main focus is upon Straits Settlements Revenues. To date only one exhibit has included highly specialised States Settlements material limited to Queen Victoria and Judicial stamps, this was shown at the recent Bangkok FIAP show and received a Gold award. In addition there are probably about 10-20 casual collectors who do not exhibit.

The literature on the revenue stamps of the Straits Settlements is limited to articles and a private publication by William Hsiong.

Kurt Kimmel. The situation remains little changed. There are four exhibitors with seven exhibits of which two are qualified for FIP display. There is a lack of suitable material offered in Swiss auctions and by dealers and the situation is unlikely to change much in forthcoming years.

As a footnote Kurt asks if anybody has any documents related to Great Britain Company Register, Bankruptcy and Winding Up, especially from the nineteenth century. He would be delighted to acquire them. If he manages this there will be an additional Swiss exhibit!

On behalf of the Revenue Commission I would like to record our thanks to those who have sent in National Reports. To those who have not provided reports, they are welcome at any time and we would be pleased to add them to our web site (

Dingle Smith
15 September 2010

The Revenue Commission was among the three FIP Commissions to organise a meeting at the Business Design Centre, the venue for London 2010. The aim was to provide the opportunity for revenue collectors and exhibitors to share experience and interests. The program was in two parts; first three talks illustrated by Power Point presentations followed, after a short break, by viewing and discussing the thirteen competitive exhibits entered into the Revenue Class. These are listed together with the results elsewhere on this web site.

The presentations were:
• Dingle Smith (Bureau Secretary, Australia) Introduction to the Meeting
• Ed Hitchings (Chair, Revenue Society, UK) An introduction Revenue Collecting in the UK
• Jukka Mäkinen (Bureau Member, Finland) – Analysis of the FIP Revenue Exhibits, 1988-2009.
• Vincent Ong (National Delegate, Singapore) – The Evolution of the Chinese Tax System.

Part 2 was less formal and allowed discussions at the revenue frames. This benefitted from the willingness of a number of exhibitors to act as guides to their exhibits. It also provided an excellent way to discuss aspects of exhibiting such as the use of double sheets, the use of documents and the problems they represent in mounting.

Some 30-40 revenue enthusiasts attended including Bureau members, Dingle Smith, Jukka Mäkinen and Francisc (Fery) Ambrus. Although Francis Kiddle had played a role in the organisation of event, as President of the Jury he was understandably unable to attend the actual meeting. The audience included representatives from some 10 countries with a particular strong contingent from the Asia/Pacific region; if the UK is omitted it is interesting to note that there were more representatives from both Australia and Singapore than the rest of Europe combined!

The meeting and its format can be considered as a success and it is hoped that the Commission may be able to organise similar meetings a future major international shows. Special thanks to the presenters and to the exhibitors who were prepared to explain their exhibits to fellow revenue enthusiasts.

The Power point presentations for the talks by Jukka and Vincent are reproduced elsewhere on the web site on the SEMINARS page.

Dingle Smith
Secretary FIP Revenue Commission
2010 Report of FIP Revenue Commission to FIP Congress

With this, our first two year report, I am pleased to say that the Commission has met nearly all the objectives it set itself in 2009.

First, and most important, we have an active and comprehensive website –, managed by our Bureau Member Francisc Ambrus (Fery), Romania. The website contains much information of importance to revenue exhibitors, including the FIP regulations, book reviews, displays/exhibits, important articles etc.

For seminars, two have been held, the first at NAPEX 2009, Washington DC, USA on 6-7 June 2009. The second seminar was a major one organised in London from 6-8 November 2009 and attended by 50 plus people from over 20 countries. This latter seminar not only included talks, but also a limited judging assignment.

One major step was to compile a database of all FIP and FEPA awards for revenue exhibits since 1988, the date the first FIP revenue competition was held. This has been completed by Bureau Member Jukka Makinen, Finland, and can be accessed from our website.

Following the 2008 Congress at EFIRO, Romania, we are very sorry to report the death of Bureau Member Eugenio Berisso, Argentina. Eugenio had been a member of the Bureau for a long period of time and an obituary is given on our website as a tribute to him. We have co-opted two Bureau Members with the agreement of the FIP Board – Jukka Makinen, Finland in 2008, and Vincent Ong, Singapore in 2010.

Our Secretary, Dingle Smith, Australia, has been attempting to obtain delegates from countries not represented on our Commission, and whilst we have had some success, it is very surprising how difficult a task that this has proved.

Looking forward, we want to expand our website with additional reference information of importance to revenue exhibitors, in particular tax rate information source. We shall also be looking at our SREVs and Guidelines to see if they need to be broaden, for example, to take in Saving Stamps and Postal Orders, both of which can be considered as revenues in certain applications.

Francis Kiddle, RDP HonFRPSL

8 June 2010

I am pleased to be able to provide a report of our activities for 2008.

Following the Commission meeting at Bucharest, I have invited Jukka Makinen, Finland, to join the Bureau.

The top pressure has been to get a website up and running. This has been achieved and our new website has a URL, and the name has been registered for 10 years, thanks to the sponsorship by our webmaster, Francisc (Fery) Ambrus, Romania, also a member of the Bureau. Progressively, the website will be populated with information of interest to revenue collectors, as well as being the focal point for our Commission.

With regards to projects, we have allocated projects to all members of the Bureau. We want to make a record of all exhibits that have been entered in the Revenue Class in FIP exhibitions since 1988. Jukka Makinen will undertake this task. Francisc Ambrus is webmaster, as above. Cedric Roche, South Africa, will compile a list of handbooks that present data on revenue rates, an area that is usually weak in competitive exhibits. Dingle Smith, Secretary, Australia, is still attempting to establish names of delegates and email addresses. The latter issue is so important as we need to have a means of free, rapid communications in order to undertake work for the Commission. Myself, I am concentrating on seminars and potential revision of our SREV and Guidelines, which are now out of date.

Seminars have been arranged to be held in USA and in UK. The first seminar will be held at the NAPEX exhibition, Baltimore on 7th June 2009. The second seminar will form part of a major three day seminar event to be held in London from 6 to 8 November 2009. Both seminars have been cleared with Vice President Ray Todd.

Looking ahead, a meeting room has been booked for London 2010 as an informal meeting of the Revenue Commission. This will be held within the Exhibition on Monday 10 May 2010 from 10am to 1.30pm. It will be chaired/hosted by Dingle Smith and has been sponsored by Francis Kiddle.
Very shortly we shall be sending out our first Newsletter of the current session

Francis Kiddle RDP, FRPSL
Welcome to the FIP Revenue Commission Website

The new Bureau was elected at EFIRO 2008 in Romania and details of all of us, including short biographies, are given on this website.

We are very fortunate that the Bureau Members are very active and so we have developed a program which we believe will move Revenues forward as a collecting and exhibiting subject.

Projects already agreed include:

An active website under the webmaster Fery (Francisc) Ambrus (Romania).

Compilation of historical records of FIP revenue exhibits since the first exhibition in Finlandia 88 – Jukka Makinen, Finland

Holding of FIP Seminars – Francis Kiddle, Chairman, United Kingdom – ones to be held in 2009 include a three day event to be held in London 6-8 November 2009, and one at the US National NAPEX Baltimore, 7 June 2009 – attendance at either of these qualify towards FIP apprentice juror training.

Compilation of a list of handbooks and catalogues that provide details of tax rates, Cedric Roche, South Africa

Revision of the Revenue SREVs and Guidelines, Francis Kiddle and Dingle Smith (Australia)

Obtaining email addresses of all delegates and to have delegates for revenues in each FIP country – Dingle Smith
These are ambitious programs but they are achievable and will significantly promote revenue collecting and exhibiting.

We want to hear from you about your revenues and space is available on this website – please communicate with news, book reviews, and any subject pertaining to revenues.

Francis Kiddle RDP, FRPSL
Commission Conference June 27, 2008, Bucharest 08.30-10.15

1. Commission Chairman Ron Lesher welcomes the Delegates, Observers and Guests. He asks Kurt Kimmel to do the Roll call and to keep the minutes.
2. The Roll Call result is that the following 15 countries are duly represented: Argentina, Australia, Canada, China, Costa Rica, Finland, Great Britain, New Zealand, Philippines, Portugal, Romania, South Africa, Switzerland, Taiwan, USA.
3. The minutes of the Commission Conference in Malaga 2006 and the Report of the Bureau activities have been proposed, seconded and approved.
4. The reports from the Federations show that in most countries there are only few Revenue collectors of whom only 3-6 are exhibitors, except Australia, Canada, the UK and USA with over 100-900 Revenue collectors and many exhibitors.
5. There are no proposals from Federations.
6. Election result: Francis Kiddle RDP, Great Britain, as Chairman; Dingle Smith, Australia, as Secretary; Francisc Ambrus, Romania, as FEPA-Bureau member; Eugenio Berisso, Argentina, as FIAF-Bureau member; Cedric Roche, South Africa, as FIAP-Bureau member. The new Chairman appoints Jukka Makinen, Finland, as additional Bureau member subject to approval of the FIP Congress that the Chairman can appoint two additional Bureau members.
7. The Presentation of “The First Revenue Issue of Romania 1856” by Francisc Ambrus was very lifely and explained well why Revenue documents are scarce in Romania. A presentation booklet from Francisc Ambrus and the new catalogue about Romanian Revenues and Cinderellas 1856-2006 by Ing. Mihai Cojocar were distributed to the participants and appreciated.
8. Chairman Ron Lesher thanked the outgoing Secretary Kurt Kimmel for holding the Bureau together during difficult periods e.g. when the Secretary who was elected 2004 failed to produce the required papers. He thanked Dingle Smith for producing two newsletters.
9. Next Commission meeting: Lisbon/Portugal probably 10.10.2010

After closing the meeting the new Chairman Francis Kiddle thanked the outgoing Chairman Ron Lesher for his work, informed the audience about the new website of our Commission and talked about Cinderella material in the Revenue Class with a discussion to follow.

The Chairman:                     The Keeper of the Minutes:

Ronald E. Lesher                  Kurt E. Kimmel-Lampart