(This article was originally published in The Revenue Journal, see at the end of this article for more information.)
Sometimes documents with revenue stamps can have a very personal link, like the document shown here. This document from South Korea was issued by the Ulsan Boy’s High School in October 1984 to show that Mr. Lee Tae An had been a teacher at this school since June 1984. Since teachers at government-run schools in Korea were officially classified as civil servants this document could then be used to get for instance free education for the children of a teacher. The document was paid for with two 100 won revenue stamps issued by the Provincial Board of Education (POE) of the province of Gyeongsangnam-do.
The drawings on the stamps are remarkably elaborate, with a highly detailed drawing of what looks like a radar installation on a navy ship’s mast (including crow’s nest and flag) and an electrical wiring diagram. What is strange is that despite this elaborate drawings the stamps themselves are very crude. The paper is some cheap type of thin (glossy) paper and the stamps are not perforated but very crudely rouletted.
And the personal link? Mr. Lee Tae An is my father-in-law.
The article was published in the Revenue Journal Vol. XXVIII Nr. 1 (Whole Number 109), June 2017. The Revenue Journal is the magazine of the Revenue Society. To learn more and become a member please see the website of the Revenue Society. I became a member a few years ago and it is definitely value for money!