The Stamps of Canada Part 19

The 1c and 2c values show a number of prominent shades. Just a month after the stamps were first chronicled the _Monthly Journal_ noted that the 1c existed in two distinct shades--"yellow-green and blue-green". In October, 1912, the same journal mentioned the receipt of the 5c "in a very markedly altered shade, deep ultramarine instead of the previous deep indigo", while in January, 1913, we read of two very p.r.o.nounced shades of the 2c--bright carmine and dull rose-red--in addition to the usual rose-carmine tint. In November, 1913, this denomination was noted in still another striking shade described as "almost carmine-lake".

In the February, 1913, issue of the _Philatelic Gazette_ reference is made to these shades and other varieties as follows:--

Collectors of shades should not fail to secure before it is too late, the interesting series of such varieties in the current King George series of Canada. In the 1 cent stamp four distinct shades are noted and in the 2 cent value no less than ten distinct shades from a pale carmine rose to deep carmine and from a real brick red to a reddish-brown or sienna red.

Several "errors" or "freaks of printing" have appeared, mostly in the early impressions, caused probably by the rush and push of the printers in trying to meet the large demand. I have noted the following and believe they will be of interest to collectors:

1 Cent.--An accent between CANADA and POSTAGE; also accents between N and D of CANADA.

2 Cent.--The same varieties may be found on the 2 cent stamp printed from plate one.

2 Cent.--On plate two there appeared on the 97th stamp on the plate a marked accent on the C of CENTS.

2 Cent.--In February, 1912, some few sheets were issued, having the red horizontal guide lines running across the stamps. These were printed from unfinished plates from which the guide lines had not been removed. They are easily distinguished, having the lines about 2 millimeters apart running across every stamp on the sheet. The lines are very plain where they run through the figures of value.--C. L. P.

The variety last described is a very interesting one which may also be found in connection with the 1c denomination. To term them guide-lines and prints from "unfinished plates" is, however, quite incorrect. Such guide-lines as are marked on a plate are only placed vertically or horizontally to correspond with the top or bottom or one of the sides of the stamp design. The lines, which we are now considering, appear comparatively close together though they are not equi-distant, as the above description would lead us to imagine, nor are they always parallel or straight. They are undoubtedly due to some inherent defects in the plates. Possibly, in the rush to finish sufficient plates to cope with the demand for the new stamps some of them were hardened too quickly with the result that the surfaces cracked. These defective plates were certainly among the earliest ones used and judging by the scarcity of the stamps showing these peculiarities they were not in use long before they were discarded.

The 1c and 2c values of this series were issued in coil form for use in automatic vending machines. These were first issued in November, 1912, perf. 8 vertically and imperforate at top and bottom. In October, 1913, the 1c was issued perf. 8 horizontally and imperforate at the sides and shortly afterwards the 2c appeared in the same way. These coil stamps show quite a number of distinct shades. The 1c in coil form was also issued with the 12 perforation at top and bottom and imperforate at the sides.

_Reference List._

Engraved and Printed by the American Bank Note Co., Ottawa.

No wmk. Perf. 12.

93. 1c green, Scott's No. 104.

(a) Perf. 8 vertically. Scott's No. 104c.

(b) Perf. 8 horizontally, Scott's No. 104b.

(c) Perf. 12 horizontally, Scott's No. 104a.

94. 2c carmine. Scott's No. 105.

(a) Perf. 8 vertically, Scott's No. 105a.

(b) Perf. 8 horizontally, Scott's No. 105b.

95. 5c deep blue. Scott's No. 106.

96. 7c olive-yellow, Scott's No. 107.

97. 10c dull purple, Scott's No. 108.

98. 20c olive-green, Scott's No. 109.

99. 50c sepia, Scott's No. 110.

CHAPTER XXV.

_The War Tax Stamps._

One result of the European war was that Canada, in common with many other countries, had to impose special taxes. The Hon. W. T. White, Minister of Finance, outlined the various tariff changes and special taxes in the House of Commons, Ottawa, on February 11th, 1915, and a resume of the chief items in the new "budget" was published in the WEEKLY for Feb. 7th as follows:--

The tariff changes went into effect at the time of the announcement. The special tax on wine and champagne goes into effect at once. The other special taxes take effect at a date to be yet fixed. The stamp tax on letters means that the old 3 cent postage rate is restored, and a city letter costs 2 cents.

There is to be no income tax.

The following are some of the items of taxation:--

One cent on telegraph and cable messages.

Five cents for every five dollars on railroad and steamboat tickets.

Ten cents on sleeping car and five cents on parlor car tickets.

One to three dollars per pa.s.senger from steamboat companies carrying to ports other than in Canada, Newfoundland, the United States of America, and British West Indies.

Two cents on all bank checks, receipts and bills of exchange, express and post-office orders.

One cent on postal notes.

One cent (war stamp) on each letter and postcard.

Five cents per quart on non-sparkling wines sold in Canada, and twenty-five cents per pint on champagne and sparkling wines.

One cent on each twenty-five cents retail price of proprietary articles.

The only tax that has interest to us as philatelists is the one cent impost on all letters and postcards. This came into effect on April 15th, 1915, and special stamps were issued for the purpose. These are the regular 1c postage stamps of the King George series with the words "WAR TAX", in two lines, in large colorless block capitals between the portrait and the value. As this stamp collected a tax on letters and postcards it will undoubtedly be considered collectible by the most advanced of the philatelic purists. A 2c value was also issued in this type and while this was primarily intended for use on money orders, checks, etc., it was also quite frequently used for postage. In fact there seems to have been no necessity for these special stamps, for so long as a letter had 3c postage on it (or 2c in the case of drop letters) the law was fully complied with.

That both the 1c and 2c values were good for postage is proved by the following letter addressed to Mr. Gladstone Perry in answer to an enquiry by him:--

POST OFFICE DEPARTMENT, CANADA, OTTAWA, _22nd April, 1915._

Dear Sir:--

I am directed to acknowledge the receipt of your favour of the 19th inst. on the subject of War Tax Stamps.

In so far as the Post Office Department is concerned, the War Tax Stamps have only been issued in two denominations, namely:--the one cent and two cent.

The Two Cent War Tax Stamp may be used on money orders, cheques, notes and wherever else the tax on that amount is applicable.

I would also add that ordinary postage stamps may also be used to pay the War Tax and that Post Office War Tax Stamps are available for postage purposes.

Very sincerely yours, E. J. LEMAIRE, Superintendent, _Postage Stamp Branch._

It was considered, however, that a stamp which would pay both postage and tax would be a great convenience to the public and in December, 1915, a stamp of this sort was issued. The official announcement regarding these was as follows:--

POST OFFICE DEPARTMENT, CANADA, OTTAWA _December 30th, 1915._

Sir:--I have the honor to enclose three specimens of a stamp which this Department is issuing for postage and War Tax purposes, having a value of three cents. This is an ordinary two cent postage stamp surcharged as follows: 1 T c (one cent tax). This has been issued in response to the demand of the public for a stamp having the value of three cents so that postage and War Tax might be paid by affixing one stamp. This stamp is of permanent validity.

I have the honor to be, Sir, Your obedient servant, R. M. COULTER, _Deputy Postmaster-General._

The new stamps were printed from engraved plates as usual from a special die adapted from the ordinary 2 cent stamp. Upon the King's coat, immediately below the portrait but within the portrait oval, is engraved a capital "T" beneath the left branch of which is the numeral "1", and beneath the right branch the letter "c" for cent. These presumably came into general use on January 1st, 1916.