In 1881, the Customs and Inland Revenue Act was passed in the United Kingdom, and it stated that "stamp duties of one penny may be denoted by postage stamps, and vice versa."This led to dual-purpose stamps being issued, starting with the Penny Lilac of 1881 and the Lilac and Green Issue of 1883–1884. The former was inscribed "Postage and Inland Revenue", while the latter bore the inscription "Postage & Revenue". In addition, existing postage and Inland Revenue stamps became valid for both purposes. Many British stamps with denominations up to 2s6d were valid for both postal and fiscal use until 1968, and most definitive and some commemorative stamps issued during this period were duly inscribed.

The receipt of £30.00 in the listing shows two Queen Victoria jubilee issue 1/2 d vermilion. SG# 197e.