Great Britain and Australia imposed war taxes on mail, but did not issue war tax stamps; instead, they used regular stamps to pay the fees. In the United States, which also imposed a war tax following its entry into the war in 1917, the rate for a first-class letter was raised from 2 cents to 3 cents; the added cent was used to pay the tax. A special stamp depicting the allegorical figure of Victory and flags of the Allies was issued to pay this rate.