top of page
  • thailandrevenues

Thailand Agriculture Revenues Second Issue 1896-1897, Part 3.

By Jos Sanders, July 2023.

In the Thai year Ratana Kosin Sok RS115 (April 1, 1896 – March 31, 1897), Siam introduced newly designed stamps to be used for Agriculture rice field tax.

This second series has 6 different values and was printed by Giesecke DeVrient (Ref 1) in Leipzich Germany. The stamps show the Royal Coat of Arms, the top line word reads “Rice Field Tax” written in Thai, and on the bottom is the value, either in Atts or in Baht The color is orange, the perforation is 14. Printed in sheets of 100 (10X10), issued without gum. See also (Ref. 13).

The values are the same as in the first series however no longer expressed in the old currency, but in an equivalent amount of Atts. The 1 Fuang changed to 8 Atts, the Salung to 16 Atts, the Two Salung to 32 Atts, the 1 Baht stayed 1 Baht, the half Tamlung to 2 Baht and the Tamlung to 4 Baht. It must be noted that 64 Atts equaled 1 Baht.

Mint stamps are quite common, used stamps less common and stamps on documents issued as receipts are extremely rare, only 4 documents are currently known with these stamps.

Very soon, the 8 Atts stamps were running short and 32 Atts and 1 Baht stamps were surcharged with a value of 8 Atts. Of course, this surcharge resulted in some errors and stamps with different fonts.

I think a second print of 8 Atts and 16 Atts stamps were ordered. The first printing had all the stamps issued without gum. However recently I discovered the 8 Atts and 16 Atts with gum, so they are possibly from a second printing.

The second series on document. Documents with the second series are very rare. The document shown below was used to pay the tax over the year RS115 and the tax was paid on October 10, RS116 or 1897. The document was issued in Krungkao (or Ayutthaya). October was quite late, in previous years, payment of the taxes typical happened around July of the year after the tax year.

On the backside of this document are 4 stamps for a total of 56 Atts. 1 of the 16 Atts stamps is partially missing. Attached is a 1 Fuang (8 Atts) Ochre colored stamp of the first Agriculture issue with a handstamp showing RS115 in Thai language. This is a provisional stamp, extremely rare. Only 1 other similar first issue Agriculture stamp with handstamp 115, off document has been seen. As part of the Len Colgan collection. This was a brown 1 Fuang stamp.

In (Ref. 4), a letter dated May 25, 1898 is shown. Written from the tax collection department inside the royal palace to King Rama V. Inside this letter is the request for permission to stop using revenue stamps for agriculture documents and instead rely on receipts using a hand-stamped seal to attest to the payment made. On May 30, 1898 a royal reply was received granting permission to terminate the use of revenue stamps in favor of applied hand-stamp seals. This in effect for tax year RS116 which had to be collected in the year RS117 or 1898.

This means that the second series of Agriculture stamps was only used for the single tax year RS115, collected in 1897. I think in Reference 13, the stated usage 1897/1898 is in error.

Picture besides is a tax receipt for year RS117 paid in year RS118 or 1899. For a payment of 8 Baht and 50 Atts (total 562 Atts) for Samut Prakarn. Paid on September 16, 1899. No more stamps were, used only a hand-stamp seal.

Ref 13, Rory Morrisey and Alan Cameron, Agriculture Tax Stamps from Giesecke and Devrient, The Thai Times, August 2018, pg. 33-34

Ref 14, Wichakorn Chawannasak, Rice Field Revenue stamps, PAT magazine, May 2001. Article in Thai, the English translation is from Alan Cameron.

12 views0 comments


bottom of page