In 1928, Luxembourg surcharged the 45c and 50c 1917 small green Effets de Commerce revenues for provisional use pending production of the new 1928 Effets de Commerce definitives. Barefoot in Benelux Revenues [2nd ed.] lists only a 2F on 45c, 2F on 50c, and 3F on 50c. But other denominations exist (below, I show a 10F on 45c). Moreover, the abbreviation Fr. for Franc is found both serifed and sans serif, and the numerals differ in minor respects.
But even more interesting are the pairs of arabesque squares used as part of the surcharges. A small arabesque obliterates the denomination of the stamp; a larger arabesque obliterates the monetary range.
The orientation of each arabesque can vary. In theory, the following orientations are possible, such that many different pairings of the small and the large arabesques could exist.
Small Arabesque Types
 |  |  |  |
| Type A base | Type A +90 | Type A -90 | Type A +180 |
 |  |  |  |
| Type A base flip | Type A flip +90 | Type A flip -90 | Type A flip +180 |
Large Arabesque Types
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Type AA (base)
|
Type AA +90
|
Type AA -90
|
Type AA +180
|
 |  |  |  |
Type AA (flip)
|
Type AA (flip) +90
|
Type AA (flip) –90
|
Type AA (flip) +180
|
Abbreviations of Franc
 |  |
Serifed
|
Sans Serif
|
Due to the paucity of material available for study, we may never know the full range of possibilities. If you have these surcharges in your collection, I’d be grateful to add scans to my small database! In particular, I would like to know whether other revenue stamps were surcharged to denominations between 2F and 10F or to more than 10F. Here are examples from my collection and the collection of Martien Zwitserloot in The Netherlands.
2 Fr. on 45c
Range: 1000-2000F |
2 Fr. on 45c
Range 1000-2000F |
 |  |
Serifed Fr.
Type A base and Type AA Flip -90 |
Sans serif Fr.
Type A base flip and Type AA +90 |
| 10 Fr. on 45c Range: 9000-10000 F |
 |
Type A + Type AA +90 with san serif Fr.
(Unlisted in Barefoot) |
| 3 Fr. on 50c Range: 2000-3000 F |
 |
| Serifed Fr. and short, thin arm on ‘3’ Type A base and Type AA +90 |
| 3 Fr. on 50c Range: 2000-3000 F |
 |
| Serifed Fr. and long, thick arm on ‘3’ Type A flip +180 and Type AA +90 |
| 3 Fr. on 50c Range: 2000-3000 F |
 |
| Serifed Fr.; long, thick arm on ‘3’ Type A flip +180; Type AA flip -90 |
3 Fr. on 50c
Range 2000-3000F used in 1930 on a 2210F Draft |
 |
 |
| Type A Base; Type AA flip -90 Garage Wengler, Ettelbrück 28 Jun 1930, payable 28 Mar 1931 |
 |
3 Fr. on 50c
Range: 2000-3000F Used in 1930 on a similar draft |
 |
Type A base and Type AA +90
|
