Queensland Beer Duty Paper

This extract on the The C Line 12 Perforation Machine is taken from The Postage Stamps of Queensland by A.F. Basset Hull, 1930, pp. 18-19.The Beer duty paper was used as an emergency paper for the 1d. 2d. and 1-/ 2nd sideface stamps in 1895.

This is a very thick white wove paper with 120 watermarks, large Crown and Q, in twelve horizontal rows of ten, enclosed in an interrupted single outline frame, which only shows for 1 inch (2.54 cm) each side of the four corners. There is a cross in the centre of each margin, and an inscription "QUEENSLAND BEER DUTY" in double-lined capitals, reading upwards in the left margin. The inscription, which is about 14 inches (35.6 cm) long, is situated 1 inch (2.54 cm) outside the outline frame, with a line, 7¾ inches long, ¼ inch below, and placed centrally with regard to it. The sheet of paper under review was not numbered, and only showed a small part of the inscription, so that the height of the lettering cannot be given.

It has not been ascertained who supplied this paper, but it has the general appearance of being of a similar manufacture to the De La Rue 2nd Crown Q paper.

In November, 1886, the engraved high values, 2s. to £l, were issued on the Beer Duty paper, which continued in use till 1902 or 1903. The vertical spacing of the watermarks registered with the impressions on the engraved plates, but laterally the watermarks were spaced too far apart.

The sheets of paper, as cut down to fit the engraved plates, were not numbered.

About 1894 Queensland experienced a period of financial stringency, and it is probable that only a small reserve (if any) of the De La Rue Crown Q (2nd type) watermarked paper was maintained. Thus, when towards the end of 1894 a shortage of paper occurred, probably owing to a delayed shipment from England, recourse was had to provisional papers.

The Beer Duty paper was the first to be requisitioned, and printings of the ld. and 2d. were issued on 16th January, 1895, and of the 1s. in August, 1895. It is not known when the printing of the 1s. was made, but it was issued to the Parcel Post Branch at Brisbane on the date mentioned, and to the general public on the 15th October following. With the smaller-sized stamps the watermarks were very considerably out of register, and specimens may be found with scarcely any watermark showing.

The sheets of stamps on Beer Duty paper were not numbered.