door Excise Stamps for Tobacco Products
As a non-smoker, it was a challenge for me to familiarise myself with tobacco excise duty. Nevertheless, this proved necessary in order to write a review.
The State seeks, among other things, to balance its household budget by imposing various levies, while also providing services. As stamp collectors, we are of course familiar with many types of fiscal stamps, such as those used for services like passports or the execution of a notarial deed.
These stamps are often perforated and are usually available in intact condition. That makes them collectable. How different this is in the case of tobacco excise stamps. They are not perforated and are sometimes difficult to obtain in undamaged condition.
What does not help either is the lack of good documentation on the subject.
Documentation
The present booklet therefore meets a clear need.
What immediately stands out is the format: A4, landscape. For the subject under discussion, this is a logical choice. Everything, with four exceptions, is illustrated at actual size. For the ribbon stamps, there was therefore no alternative to this format.
The foreword offers a clear view of the field of research. Extensive archival and source research was carried out, and the scarce publications on this topic are discussed. What is noticeable, however, is that apparently only one private collection (in addition to that of the author) was used.
Given the width of the pages, it would have been more pleasant if the text had been set out in two columns.
Introduction
The introduction provides a bird’s-eye view of the history. During the French annexation (1810–1813), tobacco excise duty was introduced.
Although many French measures proved lasting, this was not the case for tobacco excise. For a while, it seems, we were no longer traders at heart…
It was not until the introduction of the Tobacco Act (1921) that, in 1922, Dutch excise stamps were introduced. The legal and regulatory framework is discussed in detail.
The designers, four individuals, and the printer Joh. Enschedé & Zn. are also covered. Well-known postage stamp designers appear here too: André van der Vossen, Piet Wetselaar and Inge Madlé.
Regular and Special Excise Stamps
The catalogue section (with numbering) is divided into regular excise stamps (series A to O inclusive) and special excise stamps. The latter include, among others, supplementary stamps, emergency stamps, duty-free cigarettes, and cigar price increase stamps.
For virtually all stamps, the designer is listed alongside the printer, the start and end dates, and the excise duty.
There are several appendices, including excise numbers and production codes of manufacturers and importers, as well as tariff codes on ribbon sealing stamps.
The book is produced entirely in colour and is a pleasure to look at. Anyone considering collecting in this field will have an excellent guide to hand.
Overzicht van alle Accijnszegels voor tabaksproducten 1922-heden
Fons Overwater. ISBN: 978-90-835673-1-0. 104 pages, perfect bound, 2025.
Self-published. Orders: €25 or hardback €40, both exclusive of postage.
René Hillesum
