The War Tax issue(s) of 1898

In the wake of the Spanish-American War, the intent to maintain the Spanish overseas territories (Cuba, Puerto Rico and the Philippines) strained a lot the national finances of Spain. Therefore, in June 1897, a general War Tax was introduced but for the present not applied to postal items. By royal decree of 29.06.1898, the War Tax was expanded to letters within Spain and to her possessions in North Africa and Fernando Poo. The decree disposed an obligatory War Tax of 5 céntimos for all these letters, irrespective of their weight. There was no additional tax for postcards, printed matters and mail going to abroad. The correspondence of all Spanish constitutions which enjoyed exemption from postage (franquicia) had to pay the tax as well.

The use of the 5 céntimos War Tax stamps was obligatory from 01.07.1898 to 30.06.1899. At that time, a special War Tax stamp for postal items didn't yet exist. People had to manage with the "ordinary" War Tax stamps for other fiscal use till August 1898, when the newly designed tax-stamps for postal use were distributed. Albeit most stamp catalogues show 1 July 1898 as issue date of the ultimate stamp I've never seen any use of it before the first days of August 1898.


The provisionally used 5 céntimos revenue stamp to pay the War Tax on inland letters during July and parts of August 1898.

Engraver: Eugenio Juliá Jover
Typogaphic printing of the F.N.M.T.
Printing colour black
Image size 18,5 x 22,5 mm
Sheets of 200 in three panels of 60-80-60
Perforation: 14 (comb)
Issued: 01.07.1898
Valid for postal use until: 08.1899
Control numbers: None

The ultimate 5 céntimos stamp to pay the War Tax on inland letters from August 1898 to 30.06.1899.

Engraver: Bartolomé Maura
Typogaphic printing of the F.N.M.T.
Printing colour black
Image size 18 x 21,5 mm
Sheets of 200 in three panels of 60-80-60
Perforation: 14 (comb)
Issued: 08.1898
Valid until: 30.06.1899
Control numbers: None


Postal use of the War Tax issue(s) of 1898 on inland mail

Single inland cover sent 23.07.1898 fom Ciudad-Rodrigo (Salamanca) to Madrid; receiving stamp of 24.07.1898 on the reverse. Since the special War Tax stamps for postal use were not yet available, a fiscal War Tax stamp of the "cifras" design was used to pay the additional fee in agreement with the royal decree of 29.06.1898.
Single inland cover sent 15.03.1899 fom Sevilla to Valle de Cabuérniga (Santander) with appropriate use of the special War Tax stamp to pay the additional fee in agreement with the royal decree of 29.06.1898.
Single registered inland cover sent 06.04.1899 fom Madrid to Piedrahita (Ávila) with appropriate use of the special War Tax stamp. Ávila receiving stamp from 09.04.1899 on the reverse. Registered covers used with War Tax stamps are hard to find
Postage free single cover sent 24.11.1898 fom the post office of the Spanish congress to Santa Cruz de Tenerife (Canary Islands) with appropriate use of the 5 c War Tax stamp. Though the correspondance of congressmen within Spain was exempted from postage (franquicia), nevertheless they had to pay the additional War Tax fee in agreement with the royal decree of 29.06.1898.

"Postal" use of the War Tax issue(s) of 1898 to abroad

Single cover sent 2 July 1898 fom Cadiz to Antwep (Belgium) with additional use of the 5 c War Tax stamp type "cifras". Antwerp receiving stamp from 06.07.1898 on the reverse. Although the use of War Tax stamps wasn't requiered on mail to abroad, the early application of the tax stamp already one day after it's introduction conformable to the royal decree makes this "patriotic cover" remarkable.
Single cover sent September 1899 fom Granada to Paris (France) with illegal use of the 5 c War Tax stamp. Paris receiving stam from 01.10.1899 on the reverse. From 01.07.1899, these special stamp wasn't valid either in Spain nor to abroad. Marked "0" by blue pencil and taxed as short paid in France with 10 cts (double of the deficiency of 5 c.)
All items shown on this page are part of my own postal history collection.


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