These Malagasy fiscal (revenue) stamps were issued by the Repoblika Malagasy (Republic of Madagascar) and inscribed Timbre-Taxe, indicating their use as postage due or fiscal tax stamps. The design features a traditional Malagasy stone stele (standing stone monument) set against a wooded background, symbolizing heritage and national identity.

The set shown includes:

• 1 Franc (green)

• 2 Francs (brown-red)

Designed by Fenneteaux and engraved by Ranjato, these issues reflect the early post-independence period of Madagascar (est. 1960). Such revenue/postage due stamps are valued by collectors both for their symbolic cultural imagery and for their role in the transition from colonial to national issues.