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Post by jamesw on Feb 4, 2014 3:03:17 GMT
Some mention was made of proper and improper usage of Canadian War Tax stamps after they were issued. Because postage stamps were over printed for revenue use, some got into the postal system. The early redesigned admirals (MR1 and MR2) were confusing to the public and even some post masters because they only had the words WAR TAX on them. As a result the tax was often left unpaid or under paid because the public thought the stamp covered both postage and the tax. Over the next few days I'll try to post a couple of improperly used war tax covers (just got a new computer so still haven't installed Photoshop, so bear with me). In the meantime, here's a cover I won on ebay last week (no other bidders...I like that). I find this little cover (4.25"x3.25") interesting for a couple of reasons. First the late usage. The stamp was issued in 1915 but found it's way onto the envelope on December 23 1932. It was sent from Dorchester Station to London Ontario. The second thing is the stamp itself. It is a FWT7 War Tax stamp - a revenue stamp. It's usage as postage was improper in itself. Probably the sender meant it to cover the postage (I'll assume this was a 1¢ rate letter) and had no intention of paying the war tax, which, despite the late date, was still obligatory in 1932. Kind of neat.
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Post by jamesw on Feb 4, 2014 3:14:40 GMT
A quick look tells me I don't have as many impropers as I thought, but here's another. Postmarked in Bowmanville Ontario to Port Hope on June 23 1915, 10 weeks after this MR1 was issued. Again only 1¢ paid, so the tax goes unpaid. If you folks have any, let's see 'em!
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Post by jamesw on Aug 27, 2014 16:34:35 GMT
A quick look tells me I don't have as many impropers as I thought, but here's another. Postmarked in Bowmanville Ontario to Port Hope on June 23 1915, 10 weeks after this MR1 was issued. Again only 1¢ paid, so the tax goes unpaid. If you folks have any, let's see 'em! I've been working (finally!) on this long awaited War Tax exhibit. I've got the 12 pages written (mostly) and laid out. That will give me over a month for editing and revisions (and to collect a couple of more pieces). But one thing troubles me and it's this cover I listed above as improper usage. In 1915, at the time this envelope was posted, the surface letter rate was 2¢ + 1¢ war tax. The carrier drop rate (giving it to your mailman) was 1¢ + 1¢ war tax. Neither rate is indicated by the cancel, but we can assume that either way, with only a 1¢ stamp on this cover, the total fee (postage and tax) was not cover. With me so far? But my research has also shown me that 3rd class mail or printed matter, were not covered but the Special War Revenue Act, and were therefore exempt from the tax. The corner card on this cover reads 'The James Publishing House'. They are a printing company in Bowmanville Ont. who have been around since 1854 and are still going strong. IF this envelope contained printed matter from a publishing company, it would classify as 3rd class and be exempt. BUT the front of this cover, addressed to the Port Hope Times newspaper has written in the lower left corner 'For publication'. That tells me it is a letter, and not printed matter. And therefore lacking in postage and or tax. Hmmmmm. What are your thoughts? Guess it all depends what was inside the envelope.
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