Kenya, formerly known as British East Africa issued revenue stamps since 1891. There were numerous types of revenue stamps for a variety of taxes and fees. Also valid for fiscal use in Kenya were postage stamps issued by the following entities: Imperial British East Africa Company (1890–1895) British East Africa Protectorate (1895–1903) East Africa and Uganda Protectorates (1903–1922) Kenya and Uganda (1922–1935) Kenya, Uganda and Tanganyika (1935–1959) British East Africa In 1891 and 1892, postage stamps of the Imperial British East Africa Company were handstamped locally INLAND REVENUE for use as general purpose duty stamps. In 1895 and 1896, similar overprints were applied to postage stamps of British East Africa, which were already overprints on stamps of the British East Africa Company or India. Around 1898, stamps portraying Queen Victoria were also issued with this overprint. In 1897, the Queen Victoria issue was also overprinted CONSULAR SERVICE, and between that year and 1901, various stamps were also overprinted or handstamped JUDICIAL FEE for use in law courts. Proofs exist for British East Africa impressed duty stamps, but these were probably never issued. East Africa and Uganda On 1 April 1903, the postal service of British East Africa joined with that of Uganda, forming a joint postal service with stamps inscribed East Africa and Uganda Protectorates. Between 1903 and 1904, some of these stamps which portrayed the new monarch King Edward VII were handstamped JUDICIAL FEE in violet, either reading up or horizontally. About a year later in 1905, these were replaced by stamps with an overprint in seriffed capitals, and these exist with two different watermarks. Although the inscription on these stamps implied that they were valid in Uganda, the judicial overprints were only valid in the East Africa Protectorate, as Uganda had separate revenue stamps. In the 1940s and 1950s, proofs were also prepared for cigarette excise stamps inscribed Kenya, Uganda & Tanganyika Excise Duty. However no issued strips are known and they are only known to exist at the Crown Agents archives in the British Library and from the printers' archives. Kenya Kenya's first revenues were King George V postage stamps of Kenya & Uganda overprinted KENYA JUDICIAL between 1928 and 1930. There were two types, the first printed locally by an unknown printer, and the second printed in London by De La Rue. Between 1936 and 1959 Kenya issued five stamps for Kodi (Poll Tax). These are