Uruguay playing card tax
In 1806 the Council of Concepción del Uruguay imposed an 8 Peso tax on card and billiard tables on account of "the detrimental effect on poor and innocent people". During the 19th century various import tariffs were applied to playing cards. After February 1919 tax on playing cards was controlled by tax stamps on the cards and tax bands outside the wrappers, according to the following laws:
Leyes Nros. 6,874 y 6,894 de 11 & 27 de Febrero de 1919.
A) Impuesto sobre barajas de producción nacional = 12 centésimos [blue tax stamp]
B) Impuesto sobre barajas de importación = 22 centésimos [yellow tax stamp]
Ley Nº 11,326, Montevideo, 7 de setiembre de 1949.
Artículo 12. El impuesto interno a los naipes, establecido por las leyes Nros. 6.874 y 6.894, de 11 y 27 de febrero de 1919, será percibido de acuerdo a la siguiente escala:
A) Naipes nacionales: cada mazo = $ 0.25
B) Naipes importados: cada mazo = $ 0.60
Los naipes importados que se vendan al público a un precio superior a $ 1.50 pagarán el impuesto a razón de $ 0.25 por cada $ 0.50 o fracción del precio de venta.
El Poder Ejecutivo reglamentará la forma de percepción y controlar de este impuesto. Vigente hasta noviembre do 1960.
The tax band shown below corresponds to Law Nº 12,804 of 30 November 1960 and has been overprinted with text relating to home-produced playing cards in Uruguay. The Law states that 38% of the revenues from the tax on playing cards shall be allocated to the Pensions Fund.
The above tax law was temporarily superseded in 1967 by Ley Nº 13,637 which ruled that the tax on nationally-produced playing cards was $10.00 (ten pesos) per pack and 20% of the sale price. This was raised to 30% in 1968 by Ley Nº 13,695. After this period the law reverted to the 1960 tariff until 1974, when it ended.
In standard English packs the Ace of Spades is associated with decorative designs. This is a historical survey of why this should be.
Some further material relating to cards from nineteenth and twentieth century periodicals.
Excise Duty was introduced on Australian playing cards in 1932
Taxation on Spanish Playing Cards.
Duty was first introduced on playing cards in Argentina in 1892, as part of the Internal Duties law, and in 1896 the first duty labels were printed to be used on packets of 1 gross packs.
Argentina Tax Stamps on playing cards 1895-1968
EL CONGRESO DE COLOMBIA. LEY 69 DE 1946, por la cual se elevan las tarifas de algunos impuestos indirectos y se dictan otras disposiciones.
In October 1888 the Republic of Peru Congress passed Law no.26 establishing taxes on playing cards, whether imported or locally produced, according to the quality of the cards.
In 1806 the Council of Concepción del Uruguay imposed an 8 Peso tax on card and billiard tables on account of “the detrimental effect on poor and innocent people”