Sunday, March 1, 2009

Jhalawar War Tax or Weeding Revenue Stamps?

Today, we cover revenue stamps of another Indian princely states, Jhalawar.

This blog is going to be debatable because of the evidence I am going to produce to suggest that the revenue stamps presented here are related to "War Tax". Though, the catalogue book of "The Court Fee and Revenue Stamps of the Princely States of India" by Adolph Koeppel and Raymond D. Manners suggests otherwise.

Jhalawar, formerly south eastern Rajputana States Agency, is now a city in state of Rajasthan.

Shown below is example of Type 20 of size 80 x 35 mm, issued in 1940 - 45. These revenue stamps were printed in booklet pane of six on vertical laid grey Batonne paper.

These issues are known with carmine or black "W" overprinted in serif caps. The "W" is known large or small and is routinely found inverted. The value, at bottom of value circle, is a linear numeral followed by the word "anna" or "rupees", abbreviated. There are various shades known to be in existence. Leftmost above is of 8 annas, while rightmost is in denomination of 1 rupee, both on green color stamp and imperforated. Leftmost below is of 4 annas of same type.

Rightmost above is of Type 10 of size 80 x 38 mm, issued in 1940 - 49. There are three different printings. The first two are crude local prints, while the third is by rotogravure on surfaced paper. These were also issued in booklet panes of six. The above shown example is of variety (A) where printing was done on vertical laid paper, containing the linear numeral before the Hindi value spelled out in letters in the value box. The 4 a., blue in this printing is known with annas abbreviated.

As per K&M, on the second printing, an overprint in violet handstamp in English: "Weeding Already Due" is known on all values. This suggests that "W" was possibly used for "Weeding Already Due" :-) Well! I don't deny that but I have some evidence to present which suggest other meanings as well. Let's wait for that while we continue on more of these types.

Shown above and two of below pictures are of Type 36, size 26 x 31 mm, issued in 1940 - 45. These were printed on wove paper by L. V. Indap, Bombay in booklet pane of six. There are two variety of printing known in existence: the blurred and poorly inked local printing and a sharper photo-lithograph. The "W" overprint is found in black, blue or red serif caps of 3 mm height. These stamps exists in both perforated and imperforated type.

Again, "Weeding Already Due" is found on the chocolate and red colors in violet machine-stamp overprint.

Now, here is a sample of Type 36 used on document/receipt. Below image is of reverse side of the document where these revenue stamps were affixed.

The document/receipt shows some calculation done to indicate some sort of tax paid. Finally, here is the much awaited evidence which suggests usage of these stamps for war tax.

This is front portion of receipt. If you pay attention to the black arrow shown in above image, there is mention of war tax in Hindi along with tax calculation for cotton crop. This tax receipt is dated 27th January 1944 if I am not mistaken.

The receipt shows that Jhalawar revenue stamps with "W" overprint were possibly used for paying war tax as well. There is no denying of fact that "W" stands for "Weeding Already Due" as reported by K&M. But, there is another possibility that "W" is for "War Tax" or for both "War Tax" and "Weeding Already Due"?

With this, I leave the floor open for discussion among experts of philatelic community :-) Comments and opinions are as always welcome.


Peter Leevers said...

Yours is an interesting idea. However, what would the reason be to have two meanings for the overprints 'W'?
Why not spell 'War Tax' out? Do we have stamped documents where a mixture of overprinted and not overprinted stamps are used? After all the tax, as I understand it, is an obligatory extra to the normal duty payable. I have long wondered what the 'Weeding...' handstamps mean. I have searched the old Gazeteers of Jhalawar District, books of Indian agriculture terms and the minds of philatelists, without success. I have just found a Government Service card with the same handstamped messgage in my quest to solve this one.

Hmmm!!! Let's see..... said...

Well, I agree that there shouldn't be two meaning for "W" but lack of information is causing all this confusion. While majority of people think it is related to some sort of taxation, some documents (with war tax applied) have them with these stamps and hence there is other thought. Let me try to see if I can find such example where mixture of stamps are used. I think I have seen one but let me check again

Hmmm!!! Let's see..... said...

Can you share your email-Id so I can send you anothetr example scan. Though, the other one also can't reveal the secret because stamps are affixed over each other and the part of stamp visible below doesn't show W marking but again it could very well be hidden because of another stamp affixed on top of it. I don't have that sample in my hand otherwise I could have tried to check it. I had got that as offer by one of dealer long time back so I could retrieve that document's image in my old email.

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