Sevilla, Diputación Provincial 5c, Allepuz 25, MNH

An interesting local revenue and fundraising stamp issued by the Diputación Provincial de Sevilla (Seville Provincial Council) during the Spanish Civil War under the Nationalist administration. This piece represents the fiscal and social welfare measures implemented at the regional level to support local public services and wartime assistance programs.

• Item Type: Nationalist Local Issues / Provincial Revenue and Welfare Stamps.

• Locality: Sevilla.

• Issuing Body: Diputación Provincial de Sevilla.

• Face Value: 5 centimos.

• Catalog Reference: Allepuz No. 25.

• State of Conservation: Mint Never Hinged.

Historical and Philatelic Context: Following the military uprising of July 1936, Seville quickly became one of the main logistical and political hubs for the Nationalist faction in southern Spain. To secure funding for provincial public services, health infrastructure, and emergency welfare programs for refugees and families affected by the conflict, the Diputación Provincial authorized the printing of specialized local revenue stamps. These issues were applied to official documentation, municipal certificates, and civilian correspondence as a mandatory tax or charity surcharge. These provincial issues are highly collected within Spanish Civil War philately due to their historical context and their reflection of the regional administrative reorganization in the rear guard.