Very little has been written about Luxembourg revenue stamps or stamped paper, and even less about Luxembourg communal revenue stamps. The basic reference remains John Barefoot's BENELUX REVENUES, now in its second edition. This blog builds on and adds to the existing literature, and attempts to inspire others to share information about Luxembourg revenue philately. The revenues from the 140 communes are featured on a separate blog: www.luxcommunalrevenuestamps.blogspot.com .
Payee: Baron de Blochausen Chateau de Birtrange Grand Duché de Luxembourg
174.50F Check Negotiated in Belgium
Belgian 10c Tax Imprint
Long Effets du Commerce
26 Jun 1872
Berger & Co.
Baron Blochausen's career as Prime Minister came to an abortive end for
insider trading in Luxembourg's own banking meltdown in the 1880s.
Wikipedia's article entitled "Blochausen Ministry" offers this account:
Railway construction, the rise of the steel industry, and possibilities for making money offered favourable conditions to the rise of finance. It was the time for speculation. Baron Blochausen let himself be drawn into this. He had inherited the Banque nationale from his predecessor, which was a Luxembourgish bank of issue, which also granted loans. Critics had made the government aware of the risk of the coexistence of several banks of issue in a small country. The companies of Norbert Metz and the Société Guillaume-Luxembourg, close to the Banque internationale, refused to accept the notes of the competing bank. The Banque nationale soon encountered grave difficulties, and was forced to close its doors on 26 September 1881. The first crash of Luxembourg's financial history shook the public. Several people went as far as burning the notes of the Banque nationale in the Place d'Armes in Luxembourg City. In order to attenuate the social consequences, the government decided to reimburse the holders of the collapsed bank's notes. In order to meet these expenses, the government was forced to take out a loan of three million francs.
Barefoot (Benelux Revenues, 2nd ed. 2007) lists 10 denominations of the Courtage revenue stamp: 3F, 7F, 8F, 9F, 12F, 16F, 17F, 30F, 40F, and 100F.
In addition, I have seen 1F, 5F, 14F, 50F, 100F, and 200F denominations. Others may exist. Research in the government journal is needed to establish a comprehensive list of denominations.
Barefoot also lists a 50F on 16F surcharge of the basic stamp. I have also seen 40F on 14F and 100F on 17F surcharges. Surely others must exist.
Last, Barefoot lists six denominations of the basic stamp overprinted 2%: 10F, 30F, 40F, 50F, 100F, and 200F. I have also seen 3F, 5F, 7F, and 8F denominations with the 2% overprint. Again, others likely exist.
The underprint on the Courtage revenue reads: Societe de la Bourse de Luxembourg.
What Luxembourg Courtage stamps do you have in your collection? Scans are always welcome at Arsdorf@Gmail.com . Thanks!
Wow! A €27.30 tobacco tax stamp. Certainly must have come from a fine tobacco product.
Who has a listing of the BeNeLux tobacco stamps with the tax rates? There are many, although most of mine are denominated for lower amounts. What does the AO in a triangle at the top symbolize? Why is there an arrow in a circle next to the weight? Much yet to learn about these stamps!
As a life-long non-tobacco user, I'm something of a curiosity at the Luxembourg convenience store tobacco counters. After buying tobacco products with interesting tobacco stamps, scissors in hand, I just snip off the stamps and hand the products to anybody else at the counter who might like them. Philately knows no limits, really.
The new Luxembourg-Belgian cigarette tax stamp features a digital QR (Quick Response) Optical Code that contains the following information:
LU25 J.T.International Company Netherlands B.V. LU25.340.2016.AO 278.2016.03.0068065
At www.taxstampforum.com/, I notice that this year's Reconnaissance Tax Stamp Forum Program, to be held in Berlin 30 January-01 February, includes a talk by Quentin van den Hove entitled Belgium and Luxembourg's All-Digital Tax Stamp.
Who has more information on the uses and denominations of the digital tax stamp?
When the tax on commercial bills increased from 5% to 10% circa 1920, existing stocks of the 5%-rated Effets de Commerce stamps were surcharged to reflect the new 10% rate. Apart from Barefoot's listing in Benelux Revenues [2nd ed.], little is known about the surcharges. They remain a rich area for further study.
are two basic surcharge types:
the new value
printed directly over the old value, and
the old value
obliterated by a square or rectangle.
below are both surcharge types for the 3F on 1.50F red 5%-rated Effets de
Commerce Floret design.
3F on 1.50F red
Old value Obliterated with a Square
Unlisted in Barefoot
3F on 1.50F red
New value printed over the old value
Barefoot claims that this 1.50F stamp was not issued without surcharge.
I previously reported on four designs of the Joint Belgium-Luxembourg License stamps here. The design shown above is similar to my Types 1, 2, and 3, but 'Licenses' is below and 'Vergunningen' above the center ornament. My Types 1, 2, and 3 show 'Licenses' above and 'Vergunningen' below the center ornament.
This design is unlisted in Barefoot's Benelux Revenues [2nd ed.]. Do you have it in your collection?