New Zealand fiscal and postage stamps were overprinted for various revenue purposes. Some are given below.
Counterpart
Counterpart stamps were attached to duplicate (i.e. counterpart) documents provided that the full stamp duty had been paid on the original. The counterpart fee was 2/6.
The first issue was in 1870 and the design was Die I of the 1867 Revenue issue. The stamp on the left is Die II and was issued in 1880.
In 1887, stamps were issued in the design of the revenue stamps of 1880, but with the word Counterpart in small letters above the value as in the example on the right.
In 1916 the fee was increased to 3/- and ordinary stamps were overprinted although special printings were made as the colour was always yellow.
In 1927, the George V 3/- Admiral stamp was printed in yellow and overprinted. Subsequently, the Coat of arms revenue issue of 1931 was printed in lemon yellow with the value first in black and then in blue.
Denoting
Apparently, when stamp duty had to be paid, the first document had stamps for the full amount while subsequent documents for the same transaction just carried a single stamp to denote that the stamp duty had already been paid.
Such overprints first appeared in 1922 on George V 3d, 1/- and 3/- stamps. Later issues were on 2/6 and 12/6 long type fiscals, on 1/3 and 3/- arms type fiscals and on the 3d, 6d and 1/- second pictorials.
Fine Paid
The fine was for late payment of stamp duty. From 1867 until 1922, fiscal stamps were inscribed Fine Paid with separate fiscal stamps for the required value being added to the document.
The first issue was in 1867 in the design of Die I of the 1867 revenue issue. It was originally imperforate with the background colour in grey brown and the inscription in red. The example is in combination with an imperforate fiscal 10/- giving the value of the fine and is dated 1868.
In 1868 it was issued perforated 12½ with the background colour in red brown and the inscription in blue.
The second example is dated 1869 and shows the 1868 Fine Paid issue together with a 15/- revenue stamp. The two stamps are joined by a metal foil tie and there is a VR Crown label on the back of the document.
From 1873, the stamps were Die II with the inscription in blue.
Later issues were on the long type fiscals. The 1882 issue had no stop after Paid, was pale brown and was perf 'nearly 12'. Later stamps had a stop after Paid. In 1894 the stamps were perf 12½ and in 1897 perf 11 in a deep brown. In 1914, the perf was changed to 14 and the colour was grey brown.
Until 1922 documents continued to have
the amount of the fine on a separate stamp.
It was often joined to the Fine Paid
stamp by a metal foil tie.
The example is dated 1918.
After 1922, ordinary postage stamps were overprinted and so there was no longer any need for special stamps. George V stamps are shown below.
Mortgagee's Indemnity Fee
This was a fixed payment of 1/- on all mortgages between 1927 and 1950. It went towards a fund to cover compensation for workers injured on the premises.
An unusual feature is that the George V recess printed 1/- was specially printed in yellow for this purpose.
Not Liable
These stamps were attached to documents to show that they were not liable for stamp duty. They were in the same design as the ordinary duty stamps, with NOT LIABLE replacing the value.
From 1875 until 1882, the design was that of the 1867 revenue stamps and the colour was lilac and green. From 1882 until 1931, they were in the design of the 1880 revenue stamps and were in shades of purple. Finally, the Arms design was used and the colour was purple while NOT LIABLE was both overprinted in black and printed in blue.
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The above information is taken from The Postage Stamps of New Zealand Vol 6, published by the Royal Philatelic Society of New Zealand in 1977. All scans were made by the author.