Five lire revenue stamp (fiscal) from Italy, bearing the inscription “Marca da Bollo” and a pen cancel.
Several sources suggest that this label may date from the 1940s.
About revenue stamps
Revenue stamps, or fiscals, are labels attached to an item to indicate that a government tax – such as a court fee, tobacco tax, or passport fee – has been paid.
Often they look similar to postage stamps, but are not usually listed in the traditional stamp catalogues unless they have, as happens in some cases, also been employed (or overprinted) for postal use. For this reason, revenue stamps are often considered to be a type of cinderella, though the fact that they are still tied to an “official” government body sets them apart from many other cinderella issues.
The UK-based Revenue Society, which “promotes the research and display of revenue stamps and their associated documents”, defines revenue stamps as “stamps, whether impressed, adhesive or otherwise, issued by or on behalf of international, national or local governments, their licensees or agents, and indicate that a tax, duty or fee has been paid or prepaid or that permission has been granted.”