R15 $5 1909 Hawaii Revenue Stamp

$30.00

Establishment of Territorial status in 1900 saw the Hawaiian stamp taxes replaced by those of the United States. The work of the Hawaiian Customs Service was taken over by the United States Department of the Treasury. Hawaiians were introduced to the United States Internal Revenue Service, which at that time was in the business of taxing such things as liquor, tobacco and certain documents on which stamps issued by the Internal Revenue Service were required. However, the Territory of Hawaii retained authority to impose taxes on documents as well, sometimes resulting in double taxation. At any rate, continued need existed for document stamps under the Territory.

PERFORATED REVENUE STAMPS OF 1909-1913

Supplies of the old rouletted stamps held up until the Territory was several years old. The $10 value was probably exhausted in 1906, the $5.00 value ran out in 1909, the $0.50 value was exhausted in 1911 and fresh orders of the rouletted $1.00 stamp were placed as late as 1910. Starting in 1909, new revenue stamps were ordered from the old 1876-1879 designs. Again the American Bank Note Company was used. The only change was to have the new stamps perforated rather than rouletted.

Post Office in Paradise

Additional information

Catalog Number

R15

Condition

used

Denomination

$5

Paper

white wove

First Issued

1909

Cancel

handstamp

Catalog Value

60.00

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