5c 1898 Imperforate Effets de Commerce with U-shaped Ornament – 1902 Use

 

An issue of imperforate Effets on cream paper with a two-pronged u-shaped ornament appeared in 1898.  Barefoot claims that only six low denominations (5c, 10c, 15c, 20c, 25c and 50c) and two higher  denominations (1F and 10F) were issued.  However, my collection contains a few used examples of red-color denominations with values between 1F and 10F, albeit such examples are scarce.  So we really don’t know for sure how many denominations this issue included.  Perhaps a sufficient supply of denominations between 1F and 10F was available such that the intermediate denominations were printed but not widely distributed, as Barefoot lists the 2F50, 3F, 4F, 4F50, and 5F red as having been surcharged in 1920 (Barefoot No. 143, 144, 146, 147 and 148).

Here the lowest denomination—the 5 centime—is used on a bank draft by Chemiserie Strasbourgeoise J. Heymann for 72.25 francs dated 3 November 1902 and drawn on the Société Général Alsacienne de Banque Luxembourg in favor of a payee in Niederwiltz.  The stamp is pen canceled “J.H. 3 Nov. 1902.”

I previously posted a 1906 use of the 1898 imperforate one-franc red here.

10c Anchor Effets de Commerce – 1880 Use

The first set of the small Effets de Commerce revenues appeared in 1875, perforate 13 with typeset anchor ornaments.  It comprised 16 stamps, consisting of six blue denominations in centimes, nine rose intermediate franc denominations, and one 10-franc lilac-brown high denomination.  Used until the early 1900s, the centimes denominations are fairly common.

The use here of the 10-centime is on a bank draft from Au Coin de Rue Mersch-Adam dated 31 January 1880 for 150 francs payable by the end for February 1880 in favor of a payee in Remerschen and drawn on the International Bank in Luxemburg.  It was paid on 28 February 1880.  The stamp is pen canceled “Luxbrg. le 31/1. 80 Mersch.Adam.” 

Nicolas Mersch–Adam was a Luxembourg merchant, president of the Bureau de Bienfaisance, and co-founder of the Casino de Luxembourg.  I guess everybody knew which street corner “au coin de rue” referred to!

6-Franc Floret Effets de Commerce – 1927 Use

 

6-Fr. Floret Effets du Commerce 
used on a bank draft in 1927

According to Barefoot, 22 perforate Effets de Commerce revenues with floral ornaments appeared in 1922 with the tax increased to 10c per 100 francs. He lists nine centime denominations printed in green, nine intermediate franc denominations in blue, and four high denominations in red. Can we add any denominations to his listing? He also indicates that these stamps can be found perforate 11, 11x11½, and 11½. Do you agree? We'd better check our collections!

Here the 6-franc (for bank drafts ranging from 5,000 Frs. to 6,000 Frs.) is used on a draft dated
18 November 1927 for 5,060 Frs. from the Grand Garage Emile Dondelinger, Luxembourg - 7, Rue Schmitz drawn on the Banque Général du Luxembourg in favor of a payee in Glabach (Mersch), with the stamp pen canceled "E. Dondelinger 18 November 1927."

Who has the other denominations on drafts? I'd like to add scans of them to the website.

The three carmine & rose Chiffre d'Affairs high-denomination revenues

Courtesy of Martien Zwitserloot

Of the set of 25 chiffre d'affaires revenues listed by Barefoot, 16 are the low values printed in blue and light blue (5c to 5F), 6 are the intermediate values printed in orange (10F to 80F), and 3 are the high values printed in carmine and rose (100F, 200F, and 500F).  As the three high denominations are seldom seen, we show them here.

Barefoot incorrectly lists the dates of issue as "1926/8."  The pen cancels above are dated 14 and 15 November 1922.  Examples in my collection show cancels as early as October 1922.  The dates of these cancels are consistent with the date of the implementing decree, which was published in Mémorial on 2 September 1922.  The decree provides details of the many products that were subject to the chiffre d'affaires tax.

What we do not know is when these stamps could no longer be used.  Likewise, nothing has been reported about varieties of paper, color, or perforation (or whether denominations not listed in Barefoot's catalog exist).  Help us learn more about these stamps!

If you have all three of these beautifully executed high-denomination revenues in your collection, you are very lucky, indeed!

Kayl Communal Revenues Used in 1975 to Pay the Fee for Conforming Photocopies of a Legal Document

 

 

Bill of Lading for timber shipped from Wiltz to Belgium during the World War II occupation

 

1938 1-Fr Lettre de Voiture	Occupation Surcharge

15c on 45c Affiches Surcharge Used on a 1928 Mimeographed Auction Notice Advertising a Feed Auction to be held in Trotten

Dated 20 June 1928 at Wiltz

Reverse showing the poster addressed to Trotten [post: Clerf], with the postage stamp (sadly) removed.

Chancellerie Non-denominated Color Proofs

These lovely non-denominated color proofs of the Chancellerie series were sold in the recent 27th Christoph Gärtner Auction.  Unfortunately, I wasn’t the successful bidder!

Schifflange’s Anonymous Communal Revenues!

25-Fr
[Schifflange]
9 August 1968

Although the Schifflange commune designed its own revenue stamps,
the commune’s name does not appear on these stamps,
unlike the stamps of other communes.  Why?  

Identity Card of
Gaston Jung

Post-WWII Fiscal Use of the G.D. Charlotte 3rd Series definitives

Gouvernement grand-ducal Office des Licences

10-Fr Charlotte (3rd Ser.) License fee for a license to import 100 tons of sugar syrup from Cuba (Contract value = US $31,500) 20 November 1946

As reconstruction began after World War II in Luxembourg, printing new revenue stamps was a low priority.  Instead, the G.D. Charlotte 3rd Series definitives, issued in 1944 and 1946, were used.  Thus, we often find these stamps with government-agency fiscal cancels, such as you see here, particularly the higher denominations.  But uses on documents are scarce.     1 1/4-Fr Administration Communale Steinfort