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Head Tax Discs Of New Guinea

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New Member

Australia
15 Posts
 Posted 04/02/2022  12:34 am Show Profile   Bookmark this topic Add apoda to your friends list Get a Link to this Message Number of Subscribers
The Head Tax discs of the Mandated Territory of New Guinea are a medallic receipt that provided proof the bearer had paid the annual tax of 10/-. A fairly detailed history of the Head Tax system appears in From Cowrie to Kina by Dr Mira and, yet, several questions remain.

In creating this thread, I hope to promote an exchange of information on this esoteric topic.

Earliest date issued?

Mira states "Discs for all years of the Mandate have not been confirmed but it would seem that they were struck on an annual basis and that all year dates should exist".

This has been my experience as well. A review of auction records reveals that discs were issued annually, at least between 1925-26 and 1940-41. And there are multiple lines of evidence to suggest earlier examples exist.
1) In the 1922-23 Report to the League of Nations, under expenditure, there is a line for "Stores and Head Tax Discs = £713.10.5" - indicating discs were ordered as early as 1923.

2) There is also an account in the memoirs of District Officer Townsend of having been given "medal discs which acted as receipts" when sent out to collect tax in Jan/Feb 1922.

With around £20,000 of Head Tax having been collected annually from 1921-22 until 1924-25, one would expect some 100,000+ discs issued during this period. But has anyone seen a disc from these early years?

The earliest date I've seen is 1925-26 (pictured below) and, whilst rare, multiple examples exist. Hopefully someone can confirm sighting an earlier date!
Head-Tax-Discs-Of-New-Guinea
(note the two-year format of the date is reference to the financial year, beginning on 1 July)
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oriole's Avatar
Canada
5238 Posts
 Posted 04/02/2022  05:57 am  Show Profile   Bookmark this reply Add oriole to your friends list Get a Link to this Reply
This is the first time that I have heard of these interesting items.
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Sap's Avatar
Australia
16804 Posts
 Posted 04/02/2022  10:53 am  Show Profile   Bookmark this reply Add Sap to your friends list Get a Link to this Reply
New Guinea head tax discs are quite well-known, and quite popular with collectors of Australian government exonumia. They're also quite pricey, which is why I only have the one (1939/40) which I paid $90 for back in 2012.

As for the discrepancy between the theoretical existence of 1923 tax token discs and the lack of actual examples or other evidence for their existence, it seems likeliest to me that those early discs, if they exist, might have been somewhat generic in design - it was, after all ,the first time that Australia had made such things and didn;t know exactly what they'd need or find useful. Perhaps they were completely plain and lacking any inscription at all, so they looked just like a washer or some other piece of scrap metal. Or maybe they were just blank except for the denomination, so that everybody has written them off as some kind of generic private token. It wouldn't have taken long for the government to realise that dating the tokens would be a much more effective system of checking that payment had been made, once discs from multiple years existed.

Seems logical to be, but then, if that were true, one would think that somebody in territorial administration would have written that down somewhere for Bill Mira to find. Logically, there should also be records at whichever government workshop or sub-contracted private mint produced the things.
Don't say "infinitely" when you mean "very"; otherwise, you'll have no word left when you want to talk about something really infinite. - C. S. Lewis
New Member
Australia
15 Posts
 Posted 04/03/2022  12:28 am  Show Profile   Bookmark this reply Add apoda to your friends list Get a Link to this Reply

Quote:
if they exist, might have been somewhat generic in design - it was, after all ,the first time that Australia had made such things and didn;t know exactly what they'd need or find useful. Perhaps they were completely plain and lacking any inscription at all, so they looked just like a washer or some other piece of scrap metal.

This is certainly plausible! The design of the disc wasn't proclaimed and, thus, no restrictions were placed on what might constitute an appropriate receipt. Indeed, for known dates, the design of the Head Tax discs changed frequently. Using Mira's designations:

Type 1 (left) is only known from 1925-26. Type 2 (centre) was in use from 1926-27 until 1931-32. Type 3 (right) was in use from 1932-33 until 1940-41.
Head-Tax-Discs-Of-New-Guinea
A less conspicuous design would potentially go unnoticed, especially when considering the abundance of scrap metal deposited on the islands during WWII.
New Member
Australia
15 Posts
 Posted 04/03/2022  01:09 am  Show Profile   Bookmark this reply Add apoda to your friends list Get a Link to this Reply

Quote:
Logically, there should also be records at whichever government workshop or sub-contracted private mint produced the things.

This lends itself to another unanswered question: Who produced these pieces?
Allegedly, a disc was sighted with a small incused AMOR on the reverse - but again, has anyone seen such an example? I can find no auction record of such a piece (which is not to say one doesn't exist!). Additionally, Mira indicates an "extensive search of this Sydney company's records has not been productive of any proof that it manufactured the pieces".

Interestingly, the Type 2 discs are almost identical in structure to the Territory of Papua - Village Councillor badges (pictured-left) produced by Millers of Sydney. However, no surviving records confirm their involvement in production of head tax discs.
Head-Tax-Discs-Of-New-Guinea
Type 3 discs from the first year of issue (1932-33) have "H B SALE B'HAM ENGLAND" raised along the periphery of the reverse (pictured). Which is not present on later dates. Then, to invite some confusion, a 1940-41 specimen (Noble Sale 92, Lot 1236) is stated as having an "indecipherable maker's mark on the reverse" - something I haven't been able to verify with other specimens of this date.
Head-Tax-Discs-Of-New-Guinea
I seems probable that multiple private mints were involved at varying times when these discs were issued. I am not aware of any clues pointing to who stamped the Type 1 discs or manufactured a possible earlier issue - but perhaps someone will have an idea?
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Mr T's Avatar
Australia
2180 Posts
 Posted 04/09/2022  01:18 am  Show Profile   Bookmark this reply Add Mr T to your friends list Get a Link to this Reply
I think I have the book by Dr Mira but have never read it, so I had no idea about these.

As for who struck them, possibly there was a local private mint that has long since closed? Or perhaps there is a private mint in Brisbane or Queensland somewhere? Some schools give medals to the dux each year and I can only imagine that the schools get a local company to do it, so surely there are small companies in Queensland that could produce these.
New Member
New Zealand
1 Posts
 Posted 09/14/2023  11:29 pm  Show Profile   Bookmark this reply Add Supercell21 to your friends list Get a Link to this Reply
Just found this and thought is would add photos of my two Head tax tokens.
Head-Tax-Discs-Of-New-Guinea
Head-Tax-Discs-Of-New-Guinea
New Member
Australia
15 Posts
 Posted 09/15/2023  12:24 am  Show Profile   Bookmark this reply Add apoda to your friends list Get a Link to this Reply
Wow - the Type 1 head-tax discs are possibly the scarcest of the series, and it is great to see another surviving example!

Interesting to see it is dated 1925-6, same as the example I showed. I have not yet come across any examples with an earlier date.
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United States
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