The Society for Canadian Philately
Miscellaneous Comments on Canadian Revenue Stamps
Christopher D. Ryan
October 2024
The twenty-six items summarised below are discussed in greater detail in a number of articles published in Canadian Revenue Newsletter (CRN), as cited at the end of each section.
1 - Provisional War Tax Overprints on Postage Stamps - No Post Office Connection
In the eyes of senior Postal Officials at Ottawa, the 5-, 20-, and 50-cent postage stamps overprinted “War Tax” were never valid for postage as they were no longer stamps of the Post Office Department. However, a poorly worded circular of 16 April 1915 opened the possibility for their postal use at the local level. This miscommunication was corrected by a circular of 20 May 1915. The Post Office played no part in the production or distribution of these provisionals. Their existence came as a complete surprise to the Deputy Postmaster General (the highest-ranking civil servant in the Department), and upon learning of them he immediately protested to the Postmaster General the appropriation of postage stamps by the Inland Revenue Department. (See CRN № 61 & 99)
2 - War Tax Stamps - Not Issued to Finance the War - Public Knowledge in 1915
The War Tax stamps of 1915 were NOT issued to finance the war effort. The government’s policy at the time was to finance World War I (then known by variations of “Great European War”) through borrowing. The money raised from Inland Revenue War Tax stamps (and other War Taxes) was intended to replace the Customs duties lost due to the wartime reduction in trade, and was used for general administrative purposes. The Postal “War Tax” stamps were postage stamps, and funded the operations of the Post Office, whose deficit would otherwise be financed out of general revenues. The various stamp and non stamp levies were taxes because of the War, not taxes for the War. (See CRN № 71 & 92)
As discussed in CRN № 118, the true status of the stamps was public knowledge in 1915. The situation was publicised in newspapers at the time of the federal budget of 11 February 1915. It is later philatelists who incorrectly interpreted the inscription of “War Tax” on the stamps as meaning taxes for the War. Some contemporary headlines of 12 February 1915 are given below:
– Toronto Star
The New Tax Not War Tax:
Not a Cent for That Purpose: Posterity Will Pay All
– Manitoba Free Press (Winnipeg)
Special ‘War Taxes’ Are War Taxes in Name Only:
No Portion of the Thirty Millions to Be Raised
Will be Used in Defraying Expenses for Army ...
– The Globe (Toronto)
Canada’s War Budget Now Before the People: ...
Finance Minster’s Proposals to Meet Great Revenue Decline:
Loans to Cover War Expenditures:
... Where Special Taxes Fall: ... Not to Meet War Expenses
3 - War Tax and Excise Tax Stamps - Same Class of Stamps
There were NO functional differences between the Revenue Department’s “War Tax” and “Excise Tax” stamps. They were completely interchangeable, comprising one (1) class of stamps both in law and in practice. The inscription was changed from “War” to “Excise” in 1920. (See CRN № 57, 58 & 66)
4 - Use of Postage Stamps for War/Excise Tax Purposes
The use of Postage stamps for general War/Excise Tax purposes was permitted from 15 April 1915 through 30 September 1923. As of 1 October 1923, only War/Excise Tax stamps could be used. An exception was introduced 1 July 1931 for cheques and similar documents, but otherwise the prohibition on postage stamps for tax purposes remained in effect. Postal Meters were permitted for the tax on cheques and similar items as of 10 December 1949.
The above did not apply to Postal Notes, Postal Money Orders, Letters and Postcards, for which only postage stamps or (where applicable) a “paid” mark was required at all times. The monies from these levies went into the general revenue of the Post Office. The Post Office’s one- and two-cent stamps marked “war tax” were postage stamps. (See CRN № 41, 45, 46, 60 & 71; Customs & Excise Circular № 274C, 12 Sep 1923, Library and Archives Canada, RG 16, Vol. 1057)
5 - Canadian Sales Tax Tickets - Not a Form of Revenue Stamp
With the exception of certain British Columbia items, the tickets marked with various municipal and provincial taxes on retail sales were privately produced by a number of chain-stores for their own use in the internal accounting for the tax to be remitted on many low-value sales. Being entirely of private origin and use, such tickets were NOT a non-adhesive form of government revenue stamp.
British Columbia did produce and distribute its own form of tickets for its “Social Security and Municipal Aid Tax” (later “Social Security Tax”) on retail sales, but these items were only for the internal accounting convenience of retailers. The BC tickets were distributed free of charge and, like the private tickets, had no monetary value to tax authorities and thus were “not receipts for the tax.” (See CRN № 15)
6 - War Tax Markings on Tea - Of Private Origin - Neither Authorised Nor Required by the Government
A War Excise Tax on tea of ten cents per pound was collected on and after 1 May 1918 at Customs on bulk importations in addition to the regular Customs duty, which varied according to the origin of the shipment. The new levy on imported tea was accompanied by a one-time tax on bulk stocks already on hand in Canada, with an exemption granted for the first 1000 pounds (453.6 kg) held by an individual retail location. The exemption did not apply to wholesale stocks.
The one-time tax levied within Canada was imposed under a new Part IV of the Act that did not involve the use of stamps for payments on a number of other items, such as automobiles and mechanical pianos. Accordingly, the Inland Revenue Department’s regulations governing the tax on tea did not provide for any sort of stamping or marking of individual packages. Thus, any such markings would have been of private origin. (See CRN № 80)
7 - In Prize Overprint on Law Stamps - No Monetary Value to the Government
Prize Court documents required In Prize Law stamps only when processed by the Clerk of a Local Admiralty Judge. Prize Court documents processed by a Clerk of the Exchequer Court, which held nationwide jurisdiction in Prize Cases, were to be affixed with regular federal Law stamps. The “In Prize” overprint was a defacement used during World War I to demonetise the Law stamps issued free of charge by the Clerk of the Exchequer Court in Ottawa to local Clerks in Admiralty for use in Prize Court cases. These local clerks were not paid a salary by the federal government for their Admiralty work and thus retained fees paid in cash as their remuneration.
At the time, the fees and procedures in Canadian Prize Court Cases were set by British Authorities as the Canadian Prize Courts derived their authority from UK law. The fees were charged in UK Sterling currency (£-s-d, where £1 = 20s = 240d = C$4.86⅔ on the pre-war gold standard) with a near equivalent in defaced stamps affixed by the local clerks to satisfy the British regulation that stamps be used. The “In Prize” defaced stamps were issued in October 1914, and were not used by the Exchequer Court itself as its clerks were paid a salary out of the Consolidated Revenue Fund to which the regular Law stamps contributed.
The first Canadian Prize Case during WWI was against the German ship Bellas, which had been seized 7 August 1914 at Rimouski on the estuary of the St. Lawrence River prior to the establishment of the Local Prize Courts. The Bellas case was heard by the Exchequer Court at Ottawa. The case was discussed by Johanne Noël in the official blog of Library and Archives Canada at https://thediscoverblog.com/tag/bellas
During WWI, the Local Admiralty Court at Halifax heard Prize Cases that affected 28 ships, while Victoria heard cases against two ships. In addition, a number of proceedings in certain Prize Cases were heard by the Exchequer Court in Ottawa. (See CRN № 114)
In Prize defaced Law stamp, № 040201, used 21 October 1914 at Halifax.
8 - Provincial Conservation Stamps - Of Private Origin - Not Revenue Stamps
As discussed in detail by Clayton Rubec, the provincial conservation stamps were issued by nongovernmental conservation groups or other private organisation for charity or profit purposes, as the case may be. As such, these items have, with one exception, no franking value as government revenue stamps. The one known exception occurred in Québec, and was contrived by a conservation group to lend an air of legitimacy to its otherwise private stamps. (See CRN № 88 & 89)
9 - The Perforated One-Half on Québec Law Stamps is a Punch Cancel
The perforated “1/2” on Québec Law Stamps is an unusual punch-cancel, pure and simple. It is not a perfin, nor did it reduce the face value of the stamp by one-half. (See CRN № 115)
10 - Second Issue Bill Stamps - Some Produced in Montréal
The blue 10- through 50-cent Second Issue Bill stamps in perf-13½ were produced in Montréal by Burland, Lafricain & Company from plates prepared by the American Bank Note Company (ABN) of New York City. At the time, Burland-Lafricain was the Canadian agent for ABN, and as such printed notes for Canadian banks from plates shipped from New York. Burland-Lafricain was the 1865 successor to George Matthews, who had been the agent and printer in Canada for a series of American banknote firms since 1853, and before that for the UK firm of Perkins, Bacon & Co. (See CRN № 98 & 99)
11 - N.S. Overprinted Bill Stamps - Matching Currency and Its Change
The currency used in Halifax prior to 1 July 1871 differed in value from that of the rest of Canada: UK£1 = NS$5 = C$4.86⅔. The “N.S.” overprint on the Third Issue Bill stamps was required by the federal Act so that the currency of the stamps used in Nova Scotia would be the same as that of the documents being taxed. The NS Bill stamps were placed on sale in January 1868 for use as of the first day of February. When the currency of Nova Scotia became the Canadian Dollar as of 1 July 1871, the face-values of the NS Bill stamps were automatically redefined as Canadian currency; for example, a $1 NS Bill stamp was valued at C$0.97⅓ prior to 1 July 1871, and then C$1 as of 1 July 1871.
In addition, Nova Scotian authorities had issued only cent and half-cent bronze coins since decimal currency was adopted in 1860. Otherwise, British silver coins were the dominant circulating currency in the Province at 1 UK shilling = 25 NS cents. The pre 1860 Nova Scotian Pound was valued at NS$4, and the NS shilling at 20 NS cents. (See CRN № 7 & 72; Statutes of Nova Scotia, 1859, 22 Vic., C. 24 & 1860, 23 Vic., C. 3)
12 - Petroleum Labels - Inspection Marking Only
The petroleum labels were affixed to metal cans (typically of 5 Wine (US) or Imperial gallons, with 5 Wine = 4.16 Imperial) to show that the contents had been tested and approved as conforming to safety standards. The labels were in use 1885-1899. Otherwise, the requisite inspection markings were painted or stencilled on wooden barrels from 1868 through 1899. The markings were separate from a tax on refined petroleum that was in effect 1868-1877. At the time, refined petroleum was used primarily for lighting purposes. (See CRN № 88)
13 - E.B. Eddy Co. and Eddy Match Co. - Not the Same Company
E.B. Eddy was a general paper and wood products company, with matches as one of its branches. Eddy Match was a foreign-controlled match-making company that was incorporated December 1927 in Canada. Eddy Match immediately acquired the assets of significant match manufacturers in Canada, including the match-making branch of E.B. Eddy Co. (See CRN № 30, 33 & 104)
14 - Young Queen Federal Law Stamps - Introduced by March 1876
Stamps № 0001 and 0002 of the $1 value were used 7 March 1876; stamp № 0019 was used 11 April 1876. Stamps № 0001 and 0002 of the 10¢ value were used 21 April 1876. (See CRN № 100, 101 & 107, courtesy of Fritz Angst and Dave Hannay.)
15 - Saskatchewan Electrical Inspection - Staggered Implementation
Upon its creation on 1 May 1929, the Electrical Inspection Service of the Saskatchewan Power Commission (February 1929) did not automatically replace pre-existing municipal inspection services. For example, the Commission took over Saskatoon’s electrical inspection service on 1 November 1929, and Regina’s on 1 January 1931. (See CRN № 109)
16 - Newfoundland “FIFTY CIGARETTES” Overprints - More than Three Fonts
Fritz Angst has determined that at least eight (8) fonts exist for the “FIFTY CIGARETTES” overprints on Newfoundland cigarette and tobacco stamps. The “FIFTY” and “CIGARETTES” can be in different fonts on the same stamp. (See CRN № 110)
17 - Yukon Gold Court Stamps (“Dawson Mining Court”) - July 1902 to June 1907
The Yukon Gold Commissioner’s Court (Gold Court) was established 1 May 1901, and used revenue stamps inscribed “Dawson Mining Court” from 14 July 1902 until its dissolution on 14 or 15 June 1907. The remaining stocks of unsold stamps were returned to Ottawa in February 1908. (See CRN № 81, 83 & 84)
18 - Precancelled Pairs of Eight-cent Three-Leaf Excise Stamps
Pairs of eight-cent Three-Leaf Excise stamps were used circa 1946-1951 on packages of 40 strips of imported Zig-Zag brand cigarette paper, comprising 200 individual cigarette papers, for use with the V-Master Cigarette Maker. The blue or red stamps were precancelled “10-D/54”, with “10-D” representing the Customs & Excise Port of Montréal. (See CRN № 86)
19 - Newfoundland Salmon and Lobsters Labels - Canner Identification Number
The Newfoundland Salmon and Lobsters labels are NOT revenue stamps. They were issued by Newfoundland authorities to be affixed to cans of salmon (1911-1920s) or lobster (1906-1924) to identity the licensed canner. The cost of the labels was covered by the licensee. The paper labels were replaced by a device that embossed the canner’s identification number into the lid of the can. (See CRN № 94, 95 & 96)
20 - Excise Licence Codes - Three Parallel Series
Canadian Tobacco & Cigarette Manufacturers (1), Cigar Manufacturers (2), and Raw Leaf Tobacco Packers (3) each comprised one of three parallel series of Excise Licence Codes. Thus from 1921 onwards, a code such as “6-10D” represented Imperial Tobacco when used on a tobacco, snuff, or cigarette stamp, J.O. Forest & Cie. when used on a raw leaf stamp, and General Cigar Co. when used on a cigar stamp.
Certain foreign manufacturers were permitted by the Revenue Department to receive supplies of excise stamps without prepayment of the applicable Customs duty. These manufacturers were required to cancel the stamps with three-digit identification number, for example, “101” represented R.J. Reynolds Tobacco Co. of Winston-Salem, North Carolina. (See CRN № 15, 50, 51 & 90)
21 - Newfoundland Tax on Postal Money Orders
Newfoundland’s five-cent tax on postal money orders was imposed October 1914 by an interpretation of a statute. This interpretation incorrectly classed such orders as “bills of exchange”. However, postal orders, by having conditions attached to their payment, were actually not “bills of exchange” in law. Postal money orders were specifically exempted by a June 1915 amendment to the statute. (See CRN № 92)
22 - Ontario Combination Amusements Tax Tickets - Government Issued and Controlled
In addition to its regular Amusements Tax tickets, Ontario’s Treasury Department also issued Combination Tickets, which served both as an admission ticket and as a tax ticket. These Combination Tickets were personalised for their place of use, and can be recognised by their backs with the official design bearing the facsimile signature of the Treasurer of Ontario or other senior official. (See CRN № 93)
23 - Numbering of Stamps by the American Bank Note Company, Series 1897 onwards
The technology used by the American Bank Note Company, Ottawa allowed it to number an entire sheet of stamps in one or two passes through a numbering press. Each stamp in the sheet was numbered by a separate device – a letterpress numbering machine – whose digits automatically rotated in anticipation of the next sheet to be placed in the press. The devices skip-numbered the stamps on successive sheets. For example, the device numbering the fourth stamp in a vertical sheet of ten long, horizontal stamps would print in sequence 00004, 00014, 00024 on three successive sheets. (See CRN № 97)
24 - Inland Revenue War Tax Stamps in Booklets and Coils
The 1- and 2-cent Inland Revenue War Tax stamps were released in booklets in early 1916 as per an announcement of 22 January. This was done to encourage the use of Inland Revenue stamps in place of postage stamps. The latter were permitted for general war/excise tax purposes from 15 April 1915 through 30 September 1923, and for only cheques and similar documents from 1 July 1931. (See CRN № 45, 46, 57 & 61)
The brown, 2-cent Inland Revenue War Tax stamp was issued in coil form in 1915. Sums given in the annual Auditor General Reports indicate that rolls of 80, 100, 200, and 500 were produced initially. Subsequently, only rolls of 500 are listed.
The coil form of the orange, 1-cent Inland Revenue War Tax stamp was first produced in late 1920 for a British match manufacturer that was making a major entry into the Canadian market. Only rolls of 500 stamps were produced. (See CRN № 58)
25 - Railways Ties Precancels of the United States Playing Card Company (Windsor)
Both versions of the “Railways Ties” precancel were used by the United States Playing Card Company (Windsor) on decks produced by them anonymously or under the name of another company whose assets had been purchased. (See CRN № 11 & 68)
26 - International Playing Card Co. (Windsor) and United States Playing Card Co. (Toronto, then Windsor) are the same company
The United States Playing Card Co. opened its Canadian operations at Toronto in 1914. The plant was relocated to Windsor in April-May of 1918. Difficulties in international trade with the use of “United States” in its name caused the Canadian subsidiary to change its name to the International Playing Card Co. as of 1 January 1933. (See CRN № 99)
About the author
Christopher D. Ryan is a noted researcher of BNA Revenue stamps. He has edited the Canadian Revenue Newsletter, the newsletter of the Canadian Revenue Study Group, since 1995, and was awarded the John Siverts Award for best BNAPS Study Group newsletter in 1998. He has also published extensively on the subject, and was given the Vincent G. Greene Award for best article in BNA Topics in 1994, 2000, 2005, and 2011. In 2011, he received the Research Medal of The Revenue Society. In 2023, he received the BNAPS Order of the Beaver Lifetime Achievement Award. In 2013, he published the Catalogue of the Federal Tobacco Stamps of Canada which is available online in PDF format. His "An Introduction to Canadian Revenue Stamps" is posted on the BNAPS website.
Copyright © 2024 Christopher D. Ryan
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