Revenue stamps of Northern Ireland
Upon the partition of Ireland in 1921, separate revenue stamps began to be issued for both Northern Ireland and Southern Ireland. The latter were withdrawn soon afterwards upon the establishment of the Provisional Government, but the former continued to issue revenue stamps until the late 20th century. The need for separate issues for Northern Ireland came about since taxes raised there were meant to remain in the country. Most Northern Irish revenue stamps were British key types with appropriate inscriptions, but there were a number of different issues as well.
Partition of Ireland
The treaty "went through the motions of including Northern Ireland within the Irish Free State while offering it the provision to opt out". It was certain that Northern Ireland would exercise its opt out. The Prime Minister of Northern Ireland, Sir James Craig, speaking in the House of Commons of Northern Ireland in October 1922, said that "when the 6th of December is passed the month begins in which we will have to make the choice either to vote out or remain within the Free State." He said it was important that that choice be made as soon as possible after 6 December 1922 "in order that it may not go forth to the world that we had the slightest hesitation." On the following day, 7 December 1922, the Parliament resolved to make the following address to the King so as to opt out of the Irish Free State: