The Collection Land Tax and Revenue in Shexian Qing Dynasty 1648-1911 will be part of the Inaugural Sales of Ava Auction. Emperor Kwangsu (Guangxu) sanctioned his approval for the introduction of revenue stamps on 8 December 1907, to allow the central government certain leverage and control. Stamps were printed by the American Banknote Company. The first 20 page of this 5-frame exhibit is devoted to the land tax prior to the introduction of the revenue stamps, followed by 12 pages of traditional study of the first set of revenue stamp. The next 3 frames of exhibit are display of its usage, predominantly of the 20-cash value stamp, illustrated by nearly 3 dozen of Land Deeds each with the Revenue stamp affixed as proof of taxation granting the paper its legality. As the first issue, and its usage scarce, this collection stands in the apex of any Chinese revenue exhibit collection. It is good investment holding as well!
