Effets de Commerce - Previously unrecorded 1920 3F 'Square' Surcharge on 1.50F Red Floret Design

Unrecorded 1920s

Effets de Commerce Surcharge

 

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.

 

There are two basic surcharge types: 

• the new value printed directly over the old value, and

• the old value obliterated by a square or rectangle.

Shown below are both surcharge types for the 3F on 1.50F red 5%-rated Effets de Commerce Floret design.

 3F on 1.50F red 

Floret Design

Old value Obliterated with a Square

Unlisted in Barefoot

 3F on 1.50F red 

Floret Design

New value printed over the old value

Barefoot 141

Barefoot claims that this 1.50F stamp was not issued without surcharge.