French Algeria stamps year 1910 – 1930 Tax lot
In the early 20th century, the tax revenue stamps (timbres fiscaux) of French Algeria were a specialized category of philately, distinct from standard postage stamps. Between 1910 and 1930, the region transitioned from using overprinted French stamps to issuing its own distinct designs.
1. Key Issuance Periods
- Pre-1924 (General Issues): Before 1924, Algeria largely used standard French revenue stamps. These were often the “Dimension” or “Quittances” types found throughout the French Empire.
- 1924–1926 (Overprints): In 1924, the administration began overprinting standard French stamps with the word “ALGÉRIE”. While this is most famous in postage (Type Pasteur, Semeuse, etc.), it was also applied to fiscal and “Postage Due” (Taxe) stamps used for administrative fees.
- 1926–1930 (Pictorial Series): This period saw the introduction of unique Algerian designs. Common motifs included the “Kasbah of Algiers” and the “Mosque of the Fishery” (La Pêcherie).
2. Common Types of Revenue Stamps
| Type | Purpose | Typical Characteristics |
| Dimension | General administrative tax | Used for legal documents, certificates, and contracts. Usually large format with “Dimension” inscribed. |
| Quittances | Receipts | Used for commercial transactions and rent receipts. |
| Effets de Commerce | Bill of Exchange | Used for commercial banking and trade documents. |
| Copies | Document copies | Specifically for the taxation of certified copies of official records. |
3. The 1930 Centenary Series
One of the most significant releases occurred in 1930, marking the 100th anniversary of French presence in Algeria. While many of these were postage stamps, many were used for “taxe” purposes (postage due) or specifically as commemorative revenue markers on official centenary documents. These are highly sought after by collectors for their intricate bicolored designs and scenes of Mustapha Supérieur and the Bay of Algiers.
4. Identification and Catalogs
- Barefoot Catalog: The J. Barefoot catalog (specifically “South East Asia & North Africa Revenues”) is the standard reference for identifying these stamps.
- Yvert & Tellier: While primarily for postage, their specialized “Colonies Françaises” catalogs often list “Timbres-Taxe” (Postage Due), which are frequently mistaken for general revenue stamps.
Note for Collectors: Revenue stamps from this era are often found “on document” (attached to original paper). These are generally more valuable to historians and specialized collectors than “off paper” stamps, as they provide context for the specific tax being paid.
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