Revenue Stamps of The Republic of Uruguay 1915-2005

Books and catalogues

Two of several catalogues published by Joe Ross are about the revenue stamps of Uruguay. This is the first of these volumes, in this case about the revenue stamps of Uruguay as issued between 1915 and 2005. Published in 2012, the catalogue contains 135 pages of information, lists stamps from 70+ categories of revenue stamps which are shown through more than 500 color scans of all sorts of fiscal stamps. 

Cover of the catalogue

The introduction as published by Joe Ross:

“65 years later- a collector’s plea.”
“As my interest in Uruguay revenues developed, I acquired an original copy of an article written in 1939 by one Francisco Erosa, titled Timbres Fiscales del Uruguay, which appears to have been published in the Enero a Junio de 1939, Año XIII, No. 27-28, issue of Uruguay Filatelico, the official organ of the Club Filatélico Del Uruguay. This article is the only work published since 1915 about the country’s revenues that I have been able to locate. Four pages of black and white illustrations (110 stamps) of various Uruguay revenue stamps accompany the author’s comments and request, loosely translated below:

In a desire to increase as much as possible my collection of Uruguay fiscals, which I have been forming for more than 50 years, I solicit of you, by purchase or exchange, revenue stamps or documents that you may have in your files.
Although presently incomplete it is my desire is to have most examples. I have many, but also lack many; it is rare that a complete series comes along, usually by one at a time and occasionally several values together.
It will please me to add items to my collection, in whatever form, I will be thankful and acknowledge whatever help you provide which will help me to better understand my country.

In 2002, I began this catalog of Uruguay revenues, beginning with the issues of 1915, the year with which Forbin’s classic Timbres Fiscaux concluded. Around the time I commenced cataloging, a lot of common modern material came onto the market, including items engraved by such firms as Waterlow & Sons and Thomas de la Rue. However, none of the items were the older issues shown in the Erosa article, so I initially used the black and white illustrations to supplement the catalog. Over time, I accumulated revenues and information from various sources in Uruguay, including Carlos Hernandez and Juan Piloni, and American revenue collectors such as Bill Barr, Bruce Brunell, and Tony Marks.

To provide an idea of how massive this project has been, the vehicle registration stamps alone became a separate catalog (2005) of some 60-odd pages illustrating and describing some 3,000+ items (Automobile, Pickup Trucks, Animal Drawn Carts/Wagons, Motorcycles, etc.). A major effort will be required to develop the following: departmental and municipal revenues, liquor (beer, wine, alcohol), tobacco (cigarettes, cigars, etc.), documentary imprinted revenues, and so forth. Listings for Montevideo and the other 18 Departments are in progress.

Although this catalog evidences that much information and more items have come to light in the 65 years since Francisco Erosa submitted his plea to his fellow collectors, even more has yet to surface. I echo his request and invite today’s collectors to contact me with whatever additional information and material they may have.

Prices for stamps are quoted in US $. With the growing interest in revenue stamps there is a demand for pricing, however, this material has not been cataloged which creates some difficulties. The valuations are largely based upon prices paid to dealers, at auction, or in private treaty. The prices are retail for used stamps, either manuscript or hand canceled, with stamps on complete documents being worth more. A —-indicates an item for which pricing has not been established, existence is questioned and scarcity or insufficient information exists to establish a price due to its newness to the market. In any event buying and selling prices are flexible and determined between the buyer and the seller.”

The page contains page after page of categories of stamps. The complete contents from the catalogue spans two pages:


Contents (page vii)
Contents (page viii)

Joe Ross also kindly granted permission to show samples pages from the catalogue. 

Page 33, containing “Farmaceuticas-Pharmaceuticals”
Page 34, “Farmaceuticas-Pharmaceuticals” continued
Page 35, “Farmaceuticas-Pharmaceuticals” continued
Page 38, containing “Frigarifíco Nacional-National Refrigeration”
Page 52, containing “Ley 14 Setiembre de 1945, Ley 14 IX 1945” or “September 4, 1945 Law for Functionally Handicapped”

It took three years to finish this catalogue, but the work is still not done! There are also revenue stamps known for 19 departments (departamentos, singular – departamento): Artigas, Canelones, Cerro Largo, Colonia, Durazno, Flores, Florida, Lavalleja, Maldonado, Montevideo, Paysandu, Rio Negro, Rivera, Rocha, Salto, San Jose, Soriano, Tacuarembo, Treinta y Tres. As an example is is one page from one of those departments, Artigas:

Page not in the catalogue yet, revenue stamps from Artigas department

The catalogue is available (in printed form only) from Joe Ross directly at 55 dollars (plus postage). His address is: 8036 Rio Linda Blvd., Elverta, CA95626.

Catalogs Price List

Besides this catalogue Joe Ross has published other catalogues as well. These can also be ordered directly from Joe Ross.

  • The Revenue Stamps of Salvador, 1994 Reprint $20
  • Panama Telegraph Stamps, 2000 $40
  • The Revenue Stamps of Iraq, 3rd edition 2003 $40
  • The Revenue Stamps of Jordan & the Occupied Territory (West Bank) 2004 $40
  • The Revenue Stamps of Uruguay Patente de Rodado, 2005 (including Departament of Montevideo Vehicle Registration 1928-1963) $40
  • CALIFORNIA Feed Tags With Tax Paid Indicia “Feeding Stuffs” 2006 $40
  • Panama Revenues- Papel Sellado 1821-1975, 2008 $40
  • Revenue Stamps The Republic of Uruguay 1915-2005, 2012; The Uruguay catalog contains 135 pages of information, 70+ categories of revenue stamps and more than 500 color scans, $55

Shipping is extra.


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