The first adhesive revenue stamps of Guatemala were issued in 1868Forbin, Alfred. Catalogue Prix Courant de tous les Timbre Fiscaux emis dans le monde entire. Paris, 1910, p. 493. and preceded the first postage stamps of that country by three years.Morley, Walter. "The Fiscal Stamps of Guatemala" in Morley's Philatelic Journal, Vol. VII, No. 6, June 1906, p. 42.
Purposes Guatemala has issued revenue stamps to collect documentary taxes, taxes on foreign bills and for other purposes. In addition, stamped paper had been in use since Spanish colonial times.
Gallery
See also Postage stamps and postal history of Guatemala 1868-1900 Stamps of Guatemala on Wikimedia Commons
References