Grappa and excise duty: from the seal to the State stamp
In 1870, excise duty on spirits was introduced in Italy, an indirect tax levied on the production and sale of certain products, such as alcoholic beverages. To prove payment of excise duty, the producer must affix a State Seal to the necks of bottles of Grappa to be placed on the market.
The first paper stamps with the Savoy Coat of Arms introduced by Vittorio Emanuele III in 1930 were replaced in 1933, in the midst of the fascist era, by aluminum seals with the Savoy coat of arms surrounded by fasces. In 1944, following the fall of fascism, the fasces were removed from the seal; in 1947, with the birth of the Italian Republic, the seal was further modified with the addition of the profile of a woman (the "Woman's Head" seal); in 1949, with the creation of the official emblem of the Italian Republic, the "Star" Seal was produced by the State Mint, featuring a five-pointed star in the center of a cogwheel with olive and oak leaves.
Starting from 1952, the aluminum seal was accompanied by the State stamp of perforated paper.
Since 1959, the paper stamp has become the only seal used to prove payment of excise duty.