Effets de Commerce---Mixed Franking in 1930

Mixed Franking--1920 Provisional & 1928 Definitive

20c 1928 New Definitive &

50c on 25c 1920 Flower Ornament

 Provisional Surcharge

694.40 BFr Commercial Bill

18 Oct 1930

Banque Generale du Luxembourg

 

Etablissements SAPOLI

Brussels

to

Mr. Bertogne

Droguerie, Grand Rue

Luxembourg 

 

 

Luxembourg's 1928 Effets de Commerce Arabesque Surcharges

The 1928 Effets de Commerce
 Arabesque Surcharges

Shortly before the newly designed Effets de Commerce issue appeared in 1928, remainders of at least four of the old 1914 Green Flower-ornament (5% tax) issue were surcharged with new values and ranges showing 10% tax. The old value was obliterated with a small arabesque and the range with a larger arabesque.  See the example illustrated below.  

The arabesque surcharges apparently were needed to supplement the supply of certain values of the 1922 Flower-ornament issue.  Barefoot (2nd ed.) lists just three arabesque surcharges. I have recorded a fourth. Others not yet reported might exist.

 2F on 45c (Barefoot 190)

 2F on 50c (Barefoot 191)

3F on 50c (Barefoot 192)

10F on 45c (author's collection)

3F Arabesque surcharge (tax 10%)

on the 50c 1914 Flower-ornament issue (5% tax) 
S flip+180
L +90 
Serifed '3 Fr'
Used 3 Aug 1929

Orientation of the Arabesques

The arabesques can appear in eight orientations:  0 degrees (base), rotated 90 degrees left, 90 degrees right, and 180 degrees, and likewise when the arabesque is inverted (a "flip" in my parlance). With 8 possible positions for each of the two arabesques, 64 different pairs are statistically possible.  But without large multiples or access to government records, the pairs that were actually created in the surcharging operations cannot be fully determined. 

To help identify the pairs, I have tabulated the possible orientations for both the small and large arabesque.

Table 1.—Small Arabesque Orientations (S)

Type S (base)	Type S +90	Type S -90	Type S +180
Type S flip (base)	Type S flip +90	Type S flip -90	Type S flip +180

Table 2.—Large Arabesque Orientations (L) 

Type L (base)	Type L +90	Type L -90	Type L +180
Type L flip (base)	Type L flip +90	Type L flip -90	Type L flip +180

 
In addition, the abbreviation for francs is found either serifed or sans serif, as shown below:              

Table 3.—Abbreviation of Franc

Serifed “Fr.”	Sans Serif “Fr.”

Some Examples 

The arabesques are identified by reference to Tables 1 and 2.

2F on 45c

Type S Flip+180 & L +90

Sans serif '2 Fr'

3F on 50c
Type S flip+180 & L flip+90
Serifed '3 Fr'
Used 22 Jun 1929

10F on 45c

(previously unreported)

Type S base & L +90

Sans serif '10 Fr'

 Commercial Check

28 Jun 1930

2210 BFr

Garage Wengler, Ettelbruck

Payable to

Ford Motor Co., Belgium S.A. 

S-base

L Flip-90
Serifed 'Fr.'

 

Can you help me add to our knowledge of these surcharges?  Scans are always welcome:  Arsdorf@gmail.com .

Check in 1872 to Baron Félix de Blochausen, Luxembourg Prime Minister (1874-1885)

 Baron Félix de Blochausen

Château de Birtrange
(Schieren commune)

Payee:
Baron de Blochausen
Chateau de Birtrange
Grand Duché de Luxembourg

174.50F Check Negotiated in Belgium

Belgian 10c Tax Imprint

10c Imperforate

Long Effets du Commerce

26 Jun 1872

Berger & Co.

Political Footnote

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.

5c Timbre Pour Affiches (Poster Tax) - House Auction in 1891 in Weiswampach

5c Timbre Pour Affiches

Weiswampach

16 Jul 1891

Joint Belgium-Luxembourg Tax on Goods ("Statistics") Used in 1940

 5c & 10c

'Belg.-Luxemb. Statist.'

Used 15 Mar 1940 

Esschen, Belgium 

 

Luxembourg Courtage Revenues

Back Side

 Front

Caisse D'Épargne de L'État 

Luxembourg

1 Oct 1957

11F Commission Paid 

with 5F and 6F Courtage Revenues

on the back side

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!

High denomination tobacco tax stamp with QR code

28,50 € - 300g

Who is collecting the tobacco stamps denominated in Euros?  Has a listing been published?  

These attractive stamps should be welcomed into our albums!  Send an email to Arsdorf@gmail.com if you can help with scans or information. 

Self-adhesive Dimension stamps now denominated in Euros

2 € Timbre de Dimension

Self-adhesive

What denominations are available?

High Denomination Tobacco Tax Stamp

Luxembourg BNL Tobacco Tax

(300 grams)

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. 

Belgian-Luxembourg All-Digital Cigarette Tax Stamp

Cigarette Tax Stamp with QR Code!

 

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?

---