Stunning Art Deco Push Button Polaire Table Lighter Red Enamel French Tax Stamp

Description

On 10th December 1910 the French state adopted new tax regulations on "all devices indented to produce spark or fire by friction, or by any other means, and of the combustion of a flammable substance". Since 1st January 1911 every lighter in France that was intended for sale in the French market had to be taxed and adequately marked.
To confirm that the excise duty was paid to the Ministry of Finance a special duty metal plate (stamp) was attached (usually welded) to the lighter by the lighter manufacturers. The fees charged by the French state were high but the tax rates levied by the state were varying depending on the type and finish of the lighter. Following tax rates were used:
2 French francs for common pocket lighters,
5 Fr for pocket lighters made of silver,
20 Fr for luxury pocket lighters (e.g. made of gold),
5 Fr for common table/desk lighters (over 10 cm),
10 Fr for table/desk lighters (over 10 cm) made of silver,
50 Fr for luxury table/desk lighters (over 10 cm) made of gold or platinum.
It is worth to mention that France was not the sole country where lighters were taxed and marked with special plates. A similar law was constituted in Belgium and Spain although it was applied for a short time. The taxation of lighters in France was abolished in 1945
This Is A Stunning Art Deco Polaire Table Lighter Red Enamel Vintage Lady French Tax Stamp
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*** ALL LIGHTERS ARE UNTESTED UNLESS OTHERWISE STATED. ***
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