franking

A device or marking such as postage stamp, printed or stamped impressions, codings, labels, manuscript writings, or any other authorized form of markings affixed or applied to mails to qualify them to be postally serviced.

A corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution.

present participle and gerund of frank