The Beer Duty Act came into effect in 1880 and required that Beer be levied at a rate of 3d per gallon.
Beer Duty stamps had been prepared as early as 1878 and some brewers had been persuaded to pay an unofficial duty of 1Â½d per gallon before the Act came into effect.
Beer Duty stamps are frequently found tatty and damaged due to them being affixed over the bung of the beer barrel, which was presumably vigorously and enthusiastically pulled out in order to gain access to the barrel’s contents!
The pricing in the catalogue reflects the fact that many beer duty stamps are slightly damaged as described above, and the pricing has been compensated accordingly. Completely undamaged and/or mint stamps do exist, are scarce, and command a considerable premium over the quoted catalogue prices.