South Africa - Entertainments Duty (Cape, OFS, Transvaal)
Chapter overview
- Cape
- Orange Free State
- Transvaal
Acknowledgments for this section can be found on the main Southern Africa page.
Currency
- (1917-1961) 20 shillings = 1 South African pound (12 pence = 1 shilling)
- (1961-) 100 cents = 1 South African rand
Cape
E2/5
E4a (image from Barefoot)
1922 (earliest recorded usage). 50 x 24 mm. Wide horizontal design featuring Arms of the Union, with Afrikaans inscription spelt VERMAKELIKHEIDSBELASTING. Narrow figures of value in sans-serif font. Rouletted.
E2. 2d red
E4. 6d black on rose (ZES PENNIES at lower right)
a. ZESPENNIES without space at lower right
E5. 9d purple
Note: E4a is known only from the example illustrated in Barefoot's catalogue, which seems to show a lattice pattern background to the design. Other values may exist in similar type.
E2. 2d red
E4. 6d black on rose (ZES PENNIES at lower right)
a. ZESPENNIES without space at lower right
E5. 9d purple
Note: E4a is known only from the example illustrated in Barefoot's catalogue, which seems to show a lattice pattern background to the design. Other values may exist in similar type.
E11/12
c1925-30. Similar type but narrower font, and now with a background comprising wavy lines with the words UNION OF SOUTH AFRICA / UNIE VAN SUID AFRIKA appearing horizontally in large white letters. Rouletted.
E11. 1d black and green
E12. 2d red
E11. 1d black and green
E12. 2d red
E21/23
1936 (earliest recorded usage). Arms type as before but a new printing (probably by
the Government Printer in Pretoria) in smaller format (48 x 21 mm) with sharper impression, figures of value in seriffed font and Afrikaans inscription VERMAAKLIKHEDEBELASTING. Perf 14 x 15. Security background of wavy lines in second colour similar to E11/12 but reading downwards.
E21. 1d black and greenish blue
E22. 2d rose-carmine
E23. 3d orange
the Government Printer in Pretoria) in smaller format (48 x 21 mm) with sharper impression, figures of value in seriffed font and Afrikaans inscription VERMAAKLIKHEDEBELASTING. Perf 14 x 15. Security background of wavy lines in second colour similar to E11/12 but reading downwards.
E21. 1d black and greenish blue
E22. 2d rose-carmine
E23. 3d orange
E31/45 (except 2s E42 - shown below right)
Vertical pairs - bilingual (3d and 4d) or both examples Afrikaans (2s) - see note 4
1943-55. Numeral type inscribed ENTERTAINMENTS DUTY (English) or VERMAAKLIKHEDEBELASTING (Afrikaans). Perf 14 x 15. Wmk Springbok's Head (sideways), sometimes very faint.
E31. 1d carmine-rose
E32. 2d violet
E33. 3d ultramarine
E34. 4d purple-brown
E35. 5d deep green
E36. 6d red-orange
E37. 8d bright green
E38. 9d mauve
E39. 10d sepia
E40. 1s blue
E41. 1s2d deep green
E42. 2s black
E43. 2s6d red-brown
E44. 5s magenta
E45. 10s yellow
Notes:
1. This issue shows some variation in shade and also in paper type from white to cream. These features may indicate different printings, although the information currently available is inconclusive. The shades of the 2d and 10d values, formerly listed with this set, have now been deleted.
2. The size of the design varies slightly from one value to another though most measure roughly 21½ x 18½ mm, except the 5d which is significantly smaller at 20½ x 17 mm. English stamps are slightly taller than the Afrikaans stamps.
3. Two different sheet sizes are known for this issue: a single pane of 240 (12 rows of 20) for the 3d, 4d, 5d, 9d, 10d and 1s, or two panes of 120 (12 rows of 10) separated by a central perforated gutter for the 1d, 2d, 6d, 1s2d, 2s6d and 5s. (The format for the 8d, 2s and 10s is unknown.) The format is complicated by the arrangement of stamps within the sheet: all values to the 1s except the 9d have English and Afrikaans stamps alternating both horizontally and vertically, whereas the 9d plus the 1s2d and above have languages alternating only column by column such that vertical pairs are in the same language (see the 2s pair illustrated above right). The 2s6d and 5s were printed in a composite sheet arrangement, with one pane of each value printed in the same sheet tête-bêche relative to each other.
4. The 2d, 3d and 4d are known to have been sold in booklets of 240 stamps.
Printings from 1949 onwards (from the South African Post Office archives):
E31. 1d carmine-rose
E32. 2d violet
E33. 3d ultramarine
E34. 4d purple-brown
E35. 5d deep green
E36. 6d red-orange
E37. 8d bright green
E38. 9d mauve
E39. 10d sepia
E40. 1s blue
E41. 1s2d deep green
E42. 2s black
E43. 2s6d red-brown
E44. 5s magenta
E45. 10s yellow
Notes:
1. This issue shows some variation in shade and also in paper type from white to cream. These features may indicate different printings, although the information currently available is inconclusive. The shades of the 2d and 10d values, formerly listed with this set, have now been deleted.
2. The size of the design varies slightly from one value to another though most measure roughly 21½ x 18½ mm, except the 5d which is significantly smaller at 20½ x 17 mm. English stamps are slightly taller than the Afrikaans stamps.
3. Two different sheet sizes are known for this issue: a single pane of 240 (12 rows of 20) for the 3d, 4d, 5d, 9d, 10d and 1s, or two panes of 120 (12 rows of 10) separated by a central perforated gutter for the 1d, 2d, 6d, 1s2d, 2s6d and 5s. (The format for the 8d, 2s and 10s is unknown.) The format is complicated by the arrangement of stamps within the sheet: all values to the 1s except the 9d have English and Afrikaans stamps alternating both horizontally and vertically, whereas the 9d plus the 1s2d and above have languages alternating only column by column such that vertical pairs are in the same language (see the 2s pair illustrated above right). The 2s6d and 5s were printed in a composite sheet arrangement, with one pane of each value printed in the same sheet tête-bêche relative to each other.
4. The 2d, 3d and 4d are known to have been sold in booklets of 240 stamps.
Printings from 1949 onwards (from the South African Post Office archives):
- March 1949: 1d, 4d, 6d, 9d, 1s, 2s6d, 5s
- March 1950: 2d
- September 1950: 1d
- November 1951: 1d, 4d, 6d, 1s, 1s2d
- December 1952: 2d, 6d
- May 1953: 1d, 3d, 4d, 1s
- August 1954: 1d, 2d, 3d, 4d, 6d, 10d, 1s
- June 1955: 1d
- September 1955: 5d
E51/57
1961-63. Numeral type similar to E31/45 but in decimal currency, and with Afrikaans inscription now shown as VERMAAKLIKHEIDSBELASTING.
E51. 1c carmine-rose
E52. 2c deep violet
E53. 3c deep blue
E54. 4c chocolate
E55. 5c orange-red
E56. 10c blue
E57. 20c grey-black
Notes:
1. Two different watermarks appear on this issue, but I avoid listing them separately since both are so faint as to be almost impossible to distinguish. The first watermark is Coat of Arms (sideways), known on all values. All values except the 3c and 20c are also known reprinted (probably around 1963) with wmk RSA in triangle.
2. Oscar van der Vliet has pointed out that different values of this set give different reactions under ultra-violet light. According to Oscar, the 1c and 5c are on whitened paper, the 2c on normal paper and the 4c is known on both whitened and normal. Further research in this area may reveal evidence of different printings of other values of the set.
E51. 1c carmine-rose
E52. 2c deep violet
E53. 3c deep blue
E54. 4c chocolate
E55. 5c orange-red
E56. 10c blue
E57. 20c grey-black
Notes:
1. Two different watermarks appear on this issue, but I avoid listing them separately since both are so faint as to be almost impossible to distinguish. The first watermark is Coat of Arms (sideways), known on all values. All values except the 3c and 20c are also known reprinted (probably around 1963) with wmk RSA in triangle.
2. Oscar van der Vliet has pointed out that different values of this set give different reactions under ultra-violet light. According to Oscar, the 1c and 5c are on whitened paper, the 2c on normal paper and the 4c is known on both whitened and normal. Further research in this area may reveal evidence of different printings of other values of the set.
Natal - click here
Orange Free State
The Entertainments Duty stamps of Orange Free State are inscribed bilingually, with both English and Afrikaans appearing on each stamp.
c1915-20 (according to Barefoot). Arms of the Province.
c1915-20 (according to Barefoot). Arms of the Province.
#1-4 (images of #2, #2b and #3 from Kamffer collection)
a) Pence values with lower-case 'd', seriffed font
1. 1d rose-red
2. 2d green
a. '2d' larger
b. '2' wider
3. 4d ?colour
4. 6d purple-brown
1. 1d rose-red
2. 2d green
a. '2d' larger
b. '2' wider
3. 4d ?colour
4. 6d purple-brown
#11-14
b) Pence values with lower-case 'd', sans-serif font
11. 1d orange-yellow
12. 2d blue
13. 3d deep yellow
14. 9d brown-purple
11. 1d orange-yellow
12. 2d blue
13. 3d deep yellow
14. 9d brown-purple
#21-25 (2d illustration taken from Barefoot)
c) Pence values with capital 'D'
21. 1d red
22. 2d blue
23. 3d orange
24. 4d violet
25. 6d sepia
21. 1d red
22. 2d blue
23. 3d orange
24. 4d violet
25. 6d sepia
#31-33
d) Shilling values, seriffed font (#32a) or sans-serif (others)
31. 1s black
32. 1s6d green
a. Deep greenish blue, taller figures of value
33. 1s8d red
c1920. Revenue stamps printed directly onto entertainment tickets. All stamps printed in black; colour of paper given below.
31. 1s black
32. 1s6d green
a. Deep greenish blue, taller figures of value
33. 1s8d red
c1920. Revenue stamps printed directly onto entertainment tickets. All stamps printed in black; colour of paper given below.
#41-45 including the three types of 3d
a) Lower-case 'd' in value tablet
41. 1d grey-lilac
42. 2d cream
43. 3d orange-red
a. No stop after d
b. Stop after d, small figure of value
44. 4d bright purple
45. 6d grey
41. 1d grey-lilac
42. 2d cream
43. 3d orange-red
a. No stop after d
b. Stop after d, small figure of value
44. 4d bright purple
45. 6d grey
#51-54
b) Capital 'd' in value tablet
51. 1d pink
52. 2d cream
53. 3d orange-red
54. 4d bright purple
51. 1d pink
52. 2d cream
53. 3d orange-red
54. 4d bright purple
Transvaal
E1/5 (no complete image of E3 currently available)
c1931-41. 48 x 21 mm. Wide horizontal design featuring Arms of the Union, with Afrikaans inscription spelt VERMAAKLIKHEDEBELASTING. Large figures of value in centre. Security background pattern of ovals and diamonds. Rouletted (5d) or perf 14 x 15 (others). Probably printed by the Government Printer in Pretoria.
E1. 1d carmine
E2. 2d deep blue
E3. 3d deep green
E4. 5d orange
E5. 6d brown
E1. 1d carmine
E2. 2d deep blue
E3. 3d deep green
E4. 5d orange
E5. 6d brown
E11/15
E13a
1940-49. Numeral type inscribed ENTERTAINMENTS DUTY or VERMAAKLIKHEDE-BELASTING, with English and Afrikaans alternating both horizontally and vertically in the sheet. Perf 15 x 14. Wmk Springbok's Head.
E11. 1d carmine
E12. 3d blue
E13. 6d orange
a. Rouletted
E14. 7d claret
E15. 9d bright green
Note: there are no reference copies of this issue in the South African Post Office archives, which cover the period from 1949 onwards, so it is deduced that all printings of E11/15 were
made before that date.
E11. 1d carmine
E12. 3d blue
E13. 6d orange
a. Rouletted
E14. 7d claret
E15. 9d bright green
Note: there are no reference copies of this issue in the South African Post Office archives, which cover the period from 1949 onwards, so it is deduced that all printings of E11/15 were
made before that date.
From 1959 onwards entertainment duty was collected using preprinted tickets which carried an impression of a revenue stamp, as illustrated at right. Unlike the equivalent issues for Orange Free State, Transvaal tickets did not include an image of a stamp.
The Day Books of the South African Government printer record seven different sterling duties (1d, 4d, 6d, 9d, 2s3d, 2s6d) and ten decimal values dated 1960-63 (1c, 3c, 5c, 6c, 7c, 8c, 13c, 15c, 23c, 65c). Other duties may have been issued besides these but are not known to have survived.
