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Revenue Stamps: 2 sheets of revenue stamps for matches, issued during the Third Republic bearing the inscription “Indirect Taxes” and dated September 4, 1871. A manufacturing tax on chemical matches was established by the law of September 4, 1871, to help replenish public finances following the Franco-Prussian War of 1870. These small round stamps were affixed to matchboxes to prove that the manufacturing tax had been paid. Since the revenue from this tax proved insufficient, the manufacture and importation of matches quickly became a state monopoly under the law of August 2, 1872.
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