A Short Introduction To The Philately Of Palestine

Jordanian Occupation: Obligatory Tax Stamps 1948

The duty to use obligatory tax stamps was introduced in Transjordanian on 1.06.1947; the stamps itself were issued on 31.05.1947. They were printed by Thomas De La Rue & Co. in London in recess on paper with no watermark. A total of twelve values show three views on Palestinian cities, based on designs by S.Y. Sukkar:

  • Design type T36: Mosque in Hebron (1, 2, 3, and 5m);
  • Design type T37: Dome of the Rock (Omar-Mosque) in Jerusalem (10, 15, 20, and 50m);
  • Design type T38: View on Acre (Akka) (100, 200, 500m, and £P1).

In addition to normal postage costs, half the postage value had to be put on letters using such obligatory tax stamps. These funds were initially directed to the aid fund for Palestine. From May 1951 all such generated income went into the general budget, earmarked for reconstruction and development.

qal_2 (13K)

Obligatory tax stamps SG Nos. PT36 und PT37 (together with definitive stamp SG No. P7) on piece.

Jcov_500802 (30K) Jcov_510317 (33K)

Mixed franking on an airmail letter from Bethlehem to Detroit: Transjordan SG no. 239 and three obligatory tax stamps
SG no. PT40.
Cancelled by RAMALLAH / B / 1 AU 50 (Wallach R.1.6).

Registered letter from Jerusalem to Australia: Jordan SG no. 301, 296 and Jordan obligatory tax stamp (vertical pair) SG no. T269 mixed with Palestinian overprint value SG no. PT42.
Postmark JERUSALEM / B / 17 MR 51 (Wallach J.1.5). On reverse transit marks BEYROUTH [2?] / CHARGEMENTS / 23 III 51, AÉROPORT [...] / RA 1 / 24-3-51[...], and arrival marks Sydney and Canberra.

Until special stamps were issued for the West Bank, normal Transjordan stamps were used in Arab-controlled areas. The same is true for obligatory tax stamps. On 5.10.1948, two months before overprinted postage stamps were issued, obligatory tax stamps special to the West Bank came into use. The Transjordanian obligatory tax stamps (design types T36, T37, and T38) were overprinted in black and red with type PT4.

JType_PT4 (8K)

Overprint design type PT 4

After incorporation of the West Bank into (now) Jordan, only Jordanian stamps were used. After 24.04.1950 the overprinted stamps could be used up (until December 1950). Jordan issued a number of obligatory tax stamps series; after introduction of the new currency also in "Fils". The obligation to use these stamps was lifted by law for 31.12.1951. According to catalogue Michel this decision was not publicised until 16.01.1952.

Due to stamp shortages, many Jordanian obligatory tax stamps were later used as regular postage stamps, including those overprinted for Palestine. Between 1953 and 1956 some were issued with an additional overprint "POSTAGE".

Jcov_0392 (15K) jord_0392v (13K)

Letter from Beit Jala to Bethlehem franked with Jordan SG no. 392.
Note the inverted overprint!
Postmark: BEIT JALA / 21 SEP 58 (Wallach B.2.5, with slightly shortened P). On reverse arrival mark BETHLEHEM / 2 / 21 SEP 58 (Wallach B.1.7).

J_PT035 (16K) J_PT036 (15K) J_PT037 (16K) J_PT038 (16K)
J_PT039 (15K) J_PT040 (17K) J_PT041 (16K) J_PT042 (17K)
J_PT043 (16K) J_PT044 (18K) J_PT045 J_PT046
SG Michel Value Issue Colour Design Waterm. Perf. Overpr. Colour Base Base
PT35 Z1 1m 5.10.1948 ultramarine T36 -- K11.5:12.5 PT4 R T264 Z1
PT36 Z2 2m 5.10.1948 carmine T36 -- K11.5:12.5 PT4 S T265 Z2
PT37 Z3 3m 5.10.1948 emerald T36 -- K11.5:12.5 PT4 R T266 Z3
PT38 Z4 5m 5.10.1948 claret T36 -- K11.5:12.5 PT4 S T267 Z4
PT39 Z5 10m 5.10.1948 carmine T37 -- K11.5:12.5 PT4 S T268 Z5
PT40 Z6 15m 5.10.1948 greyblack T37 -- K11.5:12.5 PT4 R T269 Z6
PT41 Z7 20m 5.10.1948 purplebrown T37 -- K11.5:12.5 PT4 R T270 Z7
PT42 Z8 50m 5.10.1948 reddish-violet T37 -- K11.5:12.5 PT4 R T271 Z8
PT43 Z9 100m 5.10.1948 orange-red T38 -- K11.5:12.5 PT4 S T272 Z9
PT44 Z10 200m 5.10.1948 blue T38 -- K11.5:12.5 PT4 R T273 Z10
PT45 Z11 500m 5.10.1948 green T38 -- K11.5:12.5 PT4 R T274 Z11
PT46 Z12 £P1 5.10.1948 brown T38 -- K11.5:12.5 PT4 R T275 Z12

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[Created 10.06.2004, last revised 3.01.2005]
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