清末英国版印花税票考续

摘要

The existence of British version of stamp duty in the late Qing Dynasty is one of the key issues related to top facts concerning the origin of tax stamps in China and the nature of Red Revenue Stamp and etc. in post circles. Although many researches were done by governmental officials and scholars across the Taiwan Straits, proofs that most of them referred to are translated Chinese letters. By investigating the English original letters between Mr. James Duncan Campbell and Mr. Robert Hart, it can be found that to prepare the collection of stamp duty, government in the late Qing Dynasty intended to customize stamp duty ticket from British government, and Waterlow ＆ Sons, the British company made print proof of stamp duty ticket with the white line lace engraving which was posted to China by Mr. Robert Hart. Certainly, this is only one of all the facts that the Qing Dynasty government customized print proof of stamp duty ticket from Britain.%清末英国版印花税票存在与否，关乎中国印花税票的起源及“红印花”的性质等邮学界顶级史实问题。虽然海峡两岸皆有官史和诸多文章作过考证，但引以为据的多是中译文。考证当事人赫德与金登干来往函电之英文原意可发现，晚清为筹备印花税开征，曾有意向英国定制印花税票，英国华特罗公司为此制作了印花税票草图印样，并由金登干寄至中国，其图案的特点为“空白镂边”。当然，这只是清廷曾在英国定制印花税票的论据之一而非全部。