Part of my stamp hobby was exhibiting for the past several years during which I could usually put together one or two exhibits every year. In the course of exhibiting revenues I learned that most judges were old school and did not ever consider revenues as stamps. I exhibited in San Francisco, Phoenix, Seattle, Los Angeles and the local shows within 100 miles of home. Slowly attitudes changed. I even won a couple of Grand awards in the last few years. Even so I had a complaint which tended to be the one question from the judges, “What is the tax rates for the various issues exhibited?” So eventually I composed my answer.
I used the official tax book from Uruguay and items from my collection for illustration. In 1879 Uruguay established the “Registro de Estado Civil” for the Civil Registration of all Births, Marriages and Deaths. The rate was one peso for the imprinted document.
Let’s take a simple wedding in 1947. It is no longer so easy to determine the tax rate.
Decree 9 of January 1947
The Celebration of the Civil Marriage in the Department of Montevideo, when it is made in the premises of the Office, will be subject to the payment of the following fees.
Copy (Reposicion): $1.50
Library (three stamps): 0.75
Civil State Registry: $12.50
Marriage Announcement: $2.00
(Published in the Official Record)
Booklet: Organization of the Family
Registry of Civil State: 0.50
Library (official record): 0.25
Total: $ 17.50
The same act in the Department of Montevideo, when it is celebrated outside the local Office, will be subject to a payment total of $ 38.00.
The Celebration of the Civil Marriage in the Departments of the Interior, when it is made in the premises of the Office, will be subject to the will be subject to a payment total of $ 15.70
There are 10 more articles clarifying various facets of this decreto (5-14). Article 14 directs printing of new stamps of “Registro del Estado Civil” in the value of $1.00, $12.50, and $38.00 for “Edicto de Matrimonio”.(1)
The two stamps above: Registration Edict Civil and Edict of Marriage stamps were to be retained in the archives. Those in collectors hands are very scarce.
Additional stamps that are known to be used to pay the various fees are shown below.
The next time a Philatelic Judge asks me, “So what are the Tax rates?” I might just tell them.
(1) Pp. 93-97 Papel Sellado y Timbres, 15th Edicion, Lorenzo Angel Grossso, Leyes decretos y resoluciones desde el ano 1888 a 1957.