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Cod. 2773E
EUR 39,00


edited by Fabrizio Balzarelli
CATALOGO UNIFICATO - MARCHE DA BOLLO 2024
Catalogazione e quotazione di Antichi Stati, Regno e Repubblica Italiana, Trieste, Fiume, Colonie e Possedimenti Italiani, Occupazioni straniere delle Colonie, San Marino, Vaticano

576 pp. - colour ill. - softbound - 7th ed. 2024
Italian text

UNIFICATO CATALOGUE - REVENUE STAMPS 2024

Catalogue and quotation of Ancient States, Kingdom and Republic of Italy, Trieste, Rijeka, Italian Colonies and Possessions, Foreign Occupations of the Colonies, San Marino, Vatican City

All the revenue stamps issued from 1750 to the present day, with the countless types which have marked the history of Italy: from Livestock Registry to Wines and Spirits, Playing cards, Pharmacists, Matches, Journalists, Driving Licenses, Notebooks, Cigarettes, Silkworms Seeds, etc.

Besides the additions in the various chapters and the revaluation of prices, the new volume has been particularly enriched with band brands for DOC and DOCG wines of different formats and colours depending on the type of wine, with the presence or absence of their names and of the brand of the consortium to which they belong, brands for electronic cigarettes affixed on containers of liquids with or without nicotine, brands for reductions in railway fares issued on the occasion of fairs, events, jubilees or Holy Years, INPS brands for requesting duplicates of personal booklets.
Cod. 1537E
EUR 25,00


Emilio Diena
I FRANCOBOLLI DEL DUCATO DI MODENA
E DELLE PROVINCIE MODENESI
E LE MARCHE DEL DUCATO STESSO PEI GIORNALI ESTERI

256 pp. - format cm 17x24 - softbound - reprint 1984 - 2nd ed. 2002 - reprint 2011
series "The Recoveries"
Italian text

ISBN: 88-85335-67-5
978-88-85335-67-7
POSTAGE STAMPS OF THE DUCHY OF MODENA AND OF MODENA PROVINCES AND FISCAL STAMPS OF THE DUCHY FOR FOREIGN NEWSPAPERS

Reprint from the original "scientific treaty" about the postage stamps of Modena, published in 1894 by the Master of Italian philately, Emilio Diena.

Detailed study, based not only on decrees and postal regulations, but also on the analysis of official correspondence and administrative records, hundreds of letters and newspapers bearing Modena postage and fiscal stamps, the present monograph is still a valid reference work, essential for the ones who know only a little about the Duchy of Modena and an interesting work for the ones who love it.

To enrich the volume, three heliotypy and four zincography tables.

Preface to the new reprint by Enzo Diena.
VERMEIL - TEMEX 2003 (Buenos Aires)
8-13 dicembre 2003

LARGE SILVER - VASTOPHIL 2003 (Vasto)
30-31 maggio 2003
Nazionale italiana
Cod. 1499E
EUR 25,00
Special Price
EUR 20,00


M.Carlo Diena
LE MARCHE MUNICIPALI D'ITALIA
Dalla loro introduzione fino alla fine del 1881

118 pp. - b/w ill. - format cm 17x24 - softbound - printed 2002 - 1st reprint 2011
series "The Recoveries"
Italian text

ALSO AS FREE BOOK (class C)

ISBN: 88-85335-66-7
978-88-85335-66-0
ITALIAN MUNICIPAL STAMPS
From their introduction to the end of 1881

Translation from the original text, published in France in 1883, about fiscal stamps issued by the Italian municipalities from 1865, the year of their introduction to collect taxes, to 1881.

Since the issue of fiscal stamps was not regulated by official decrees, there are not many official documents like decrees, notes addressed to the public, or handwritten regulations. The important pieces of information in this volume are, therefore, the result of research and analysis of documents such as letters and invoices of printers and engravers, and verbal reports by municipalities attendants.

The fiscal stamps are presented in alphabetical order and by region, following the subdivision of the Kingdom of Italy of the time (Piedmont, Liguria, Lombardy, Venetias, Emilia, Marches, Umbria, Tuscany, Latium, Abruzzi and Molise, Campania, Apulia, Basilicata, Calabria, Sicily, Sardinia), with the reproduction and a technical-descriptive table. At the end of the volume there are two indexes, one in alphabetical order and the other divided by region.
LARGE SILVER - TEMEX 2003 (Buenos Aires)
8-13 dicembre 2003

LARGE SILVER - VASTOPHIL 2003 (Vasto)
30-31 maggio 2003
Nazionale italiana
Fortunato Marchetto
MARCHE DA BOLLO D'ITALIA 1863-1957
E DELLE COLONIE ITALIANE D'AFRICA 1911-1943
Trattato storico sugli usi postali e fiscali
Catalogo con valutazioni

648 pp. - more than 600 b/w ill. - format cm 17x24 - softbound – 3rd ed. 2004 (1st ed. 1986) - reprinted 2005
series «Handies»
VALUATIONS IN EURO
Italian text

ALSO AS FREE BOOK (class C)

ISBN: 88-85335-74-8
978-88-85335-74-5
REVENUE STAMPS OF ITALY 1863-1957 AND OF ITALIAN COLONIES IN AFRICA 1911-1943 - Postal and fiscal use - Catalogue with valuations

Valuations in Euro for unused, and for postal and fiscal use.
Exhaustive work, updated and revised (200 pages more), which presents all the revenue stamps of the Kingdom of Italy and the first period of the Italian Republic from 1863 to 1957, and of the Italian colonies in Africa (Libya, Eritrea, Somalia), for the first time in a catalogue. Reproductions are full size.
Every issue is accompanied by a short description of the revenues, reproduced in natural size, and by the relevant issue decrees which give important information about the reasons why they were issued and their characteristics. Postal and fiscal documents are a valuable testimony for the facts and events which took place in Italy.

The analysis of the revenues is carried out both on their postal use and their fiscal use. Valuations have been updated, expressed in Euro, and accompanied by their rarity degree. The present work is the most specialized catalogue in that it records quotations for unused revenue stamps, but also for their postal and fiscal use.

New division in seven parts, all of them updated and increased. Each chapter deals with a specific function: fixed rate revenue stamps, for government licences and administrative acts, for bills of exchange, for luxury objects and trade, for general turnover tax, for transport of goods by motor vehicles, for Italian colonies in Africa.

IMPORTANT CHANGES WITH RESPECT TO PREVIOUS EDITIONS:
- updates and additions in the old chapters;
- addition of new studies, never published before, on revenue stamps for government licences and administrative acts and for Italian colonies in Africa;
- valuation updating for unused, postal use, fiscal use;
- change of valuations in Euro.
What's for FISCALFILIA?
by Fortunato Marchetto
italian text

Fiscalfilia: neologismo appropriato a raccogliere sotto un'unica parola tutte le nuove ricerche sulla storia fiscale riguardante gli usi della carta bollata e delle marche da bollo.
FISCALFILIA, infatti, significa ricerca e studio dei modi e dei mezzi usati per il pagamento delle tasse o diritti di bollo. "Il bollo è di due specie: ordinario e straordinario".

Due sono le leggi fondamentali concernenti le modalità di pagamento delle tasse di bollo.
La prima "Legge sulle tasse di bollo" del 21 aprile 1862, N° 586, recita:
"È dovuta una tassa di bollo per la carta destinata agli atti pubblici", quando se ne fa uso.
Questa legge portò alla formazione delle varie carte bollate all'ordinario.
La seconda legge, N° 949, del 14 settembre 1862, colla quale è prescritto l'uso delle marche da bollo "per la soddisfazione delle tasse di bollo straordinario", portò, invece, alla formazione delle prime marche da bollo a tassa fissa e di quelle per i foglietti delle cambiali, da usare obbligatoriamente per il pagamento del bollo straordinario.
Le carte, soggette alla tassa di bollo ordinario, o straordinario, sono:
a) la carta per gli atti civili, giudiziali ed amministrativi;
b) la carta per gli atti e documenti commerciali;
c) la carta o foglietto per cambiali.
Pertanto i modi ed i mezzi idonei, legalmente, al pagamento delle tasse di bollo sono: la carta bollata e le marche da bollo.
L'art. 13 della legge N° 586, però, recita, inoltre, che:
"In mancanza di bolli ordinari e straordinari si supplirà col - Visto per bollo -".

Tuttavia, per rendere bollata la carta usata per la stesura di un documento, avente bollatura fiscale insufficiente o mancante, furono apposti ed accettati dai pubblici uffici, oltre le marche da bollo, anche francobolli, sia a complemento, sia in sostituzione del bollo.
Viceversa, furono usate, su documenti postali, marche da bollo di vari tipi, a complemento od in sostituzione dell'affrancatura con francobolli insufficienti o mancanti.
Dunque, la carta bollata, le marche da bollo ed i francobolli sono le uniche monete cartacee usate e necessarie per presentare e fare accettare presso la pubblica amministrazione la maggior parte dei documenti per atti civili, giudiziari, amministrativi e postali.
La ricerca, lo studio, la classificazione e la collezione di questi documenti, con il loro intreccio di combinazioni tra carta bollata, marche da bollo e francobolli, è oggetto della Fiscalfilia.

Le occasioni più comuni nelle quali s'incontrano
Filatelia e Fiscalfilia sono costituite:
a) da documenti postali nei quali al posto dei francobolli o a complemento degli stessi insufficienti a soddisfare la tariffa richiesta, vengono applicate marche da bollo (fiscalfilia);
b) da documenti fiscali nei quali il pagamento delle tasse di bollo avviene, in tutto od in parte, mediante l'uso di francobolli (fiscalfilatelia o filatelia fiscale).
(Il tutto proibito ed illegale, ma raramente penalizzato).
GOLD - APS STAMPSHOW 2005 (USA)
De Vos Place, Grand Rapids, Michigan
4-7 agosto 2005

LARGE VERMEIL - VILLA MANIN PHIL 2005 Nazionale
16-18 settembre 2005
Villa Manin, Passariano, Friuli

PREVIOUS EDITIONS

GOLD - TEMEX 2003 (Buenos Aires)
8-13 dicembre 2003

LARGE VERMEIL - CYPRUS EUROPHILEX 2002 (Cipro)
22-29 ottobre 2002

LARGE VERMEIL - ESPAÑA 2000 (Madrid)

VERMEIL - PHILANIPPON 2001 (Tokio)

VERMEIL - WIPA 2000 (Vienna)

VERMEIL - THE STAMP SHOW 2000
(Londra)

LARGE SILVER - TEMEX 2003 (Buenos Aires)
8-13 dicembre 2003

LARGE SILVER - VASTOPHIL 2003 (Vasto)
30-31 maggio 2003
Nazionale italiana

LARGE SILVER - PHILEXFRANCE 1999 (Parigi)

LARGE SILVER - BRIANZA 1999 (Cavenago)

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