CANADIAN REVENUENEWSLETTER

A PUBLICATION OF THE CANADIAN REVENUE GROUP OF BNAPS

EDITOR - W. Rockett April 1982 ® # 117

Coming Events

June 5 m Revenue Group Mini-Convention - Willow Groves Pao

April 2 4,9 25 State Collegeg Pao ® Mid Atlantic BNA get toagether

Onto 7 to 9 - BNAPS 1982 Convention m Virginia Beach, Vao

06t, 159 16 Calgary Philatelic Exhibition a- Alberta, Canada

Included with this issue of the Newsletter is a revision of the

earlier article on British Columbia Laws by Ian Meraggarto

Received in the Mail;

II Revenue Unit Columns from the American Philatsliat " edited byo Beverly

S. King, Justin L. Bacharaah9 George ro Turners

This work is a facsimile of the serialization entitled "Revenue Unit"

which appeared in the American Philatelist between February 1928 and

January 191:2 0

This is a Quarterman Publication and still: "for $35° It can be ordered

from Quarterman Publications„ Inn., 5 South Union Stn,, Lawrence, Masso

01843. This book deals with all phases of collecting of U0S0 Revenues

Change of Address

# 315 -- CC, Rubec., ?, 88 Athlane Ave., Ottawa, Onto, Can. K1Z 5M8

*c- * * ..

Once again a sad note: Georges Oliver, a member of the original

Canadian Revenue Society ##112. He joined the Revenue Society in June

of 1944. Georges lived in Newfoundland. He was a Revenue nolle ator

for a long, long time,,

Haporv .from Fri. n van DAM. T he naw cate1ugg is

d

i

p

of ng

11 'Bely and w hould be r&iady or di trihution -bDol, Mar h

Pr a Will be $ i po, tpaid by bookrate0

I Est < all rcavenuess, vacation pay, savings stamps,, teieph.one

q trelugraph franks, lockseal.z., petroleum labels, oonservatioyi

stamps 9 POW franks etc. All are priced and numbering has been mad.-

,lo that one look will tell you the province, series and number

ivi eries0

Ola:r Ruben while in Halifa x visited the Halifax Law Library

and reports a now va rit"u t1i' $3 overprint,, It i curve tl,y i

isuued in sraall borderle:a^i : hezitu (5 x lO). Hoarse roulatted with

dull Oliva green ink and red overppinto

Thjy are sold mainly to bar-tr. tern etc, for u e on law Court

do ^zz^^ r^tu., They pay no fee to the Court of Nova Scotip,,- Their purpose

1 to :rai e funds to cover, the ,ost of maintaining the Library of

,he I3a)-,ri-»,Lo t s So^Aety of Nova Scotian

Be zur-, to plan on attending our Revenue Group Mini-

Convention in Willow Grove, Pa. June 5

Thera will be a Ladies program, Schedule of ev'ants

will b^.i published in the May. Newsletter,,

It ii not too early to thiii k about the Virginia Beach BNAPS

t'o_3v'311t:in^i, Oct- 7 to 9:, S e, nd i=i your Hotel Reservatiou try

M 5va Paige, lgLaS S hifl,il&gh Rd, Chesapeake, Va,, 23323^.._... _..^..^........_ .^...^

^r, _ ,i dial er Fa m yt w s upp ort i xthe R s y^ e n.v e Group a°.2.,^ N a^ -f^J

'^ e t iu s 17a.; 'b wit h e ^ ^Vb'y not oontait thou for your Phihat,•ra .c needs

Ltd.,) Station B,, w, Winnipeg, Ma-; Canada R2W 3R1I.,or Bo x 5('0, Pembina,, North Dakato 5827)

rFa rt i.,- r q Bc x 9379 Varnu.rx, 13,, G. Canada VIT 6148

r.^ ^ .? , err I )AM Ltd,, Box 30C 9 Bridgerborthq Oat:, "',an. NO -1, 1H'C1

D

.._•......:"r I f .: • .Ili n \ r : 'r'S ; ._

I,) ;.s.% iD.'.1.I.i{^ !.r) I Y

)^.try I qq(R " ^r rya rr1, t 1 t i^^ 9 c e ht^ - B.'e' (. :i tK -)e,'L^ {;^ ^j d? n

C ! , .G.. C 1^ fi . ` 4", -r r t ^,. t,. .'^ {- " i C T ; ,y 1''.`''•{. •1f^ 1r'. 3.: i^.• My c• 4

1^1 EE.aCi REVENUES F OR SALE{

R 101 (c etc )"O) VP used punch- cance lled "XII1i 1-02 $75) •^P + us d pitch C."cil;^,'^! c c o ^= 22.IIt

05 v: ?.:„.L'.Ci ,enrich carce7_cd c y "''Lc1 r r t "^: t^ L? 4 a Lt 13?^ f' c z7 d; n i:C c^ ll8 a "K I,

IS 8 v^ ^.<l oe r r ' pi e.1 [± !1A (4iii1\

tai ^i^: ec n L,36 At 1 ane Ave O t tawa Q1' oc Can KIZ `g 1

Vf a t e : W '„ t ' cz P a ; d s I s p.? A ' d"1^ n q c. t ;3'' 77 " ^ is E ^ik ^C!' .a'CL^ltc P-2 ii1 i.:cx, .LptJ block or s tr ip .-11l pL.?'ca ie 4:. Ozel.

t -a E., `a° 'r`3 is 4 t , Box 5355e, sjJ.rad ',+. s `or Y-7a^i` c 5 3 ! 0.5i.< a. iG.!•^

311L:le 1. Uviej ployzrtti ;'?t 4r?w!*.ra nce Sumizps

23 ^ ^ 14 ffO 30 -3 -1 , 0 0r,co 25 11) 00 3..z," 1. 00

28 . 2 er0 32 11) 00!' 1 a .b 29 - 1X00 33 1 00

3br 1 . 0022100 -y c vyO l 4, i J s ets "° 3 9 t o 55

W. Overt o u"i- S-.0 1 lot

f '=',:t':: s 1 to f in those E i ^"y .`3 cesas at l e2 1

c1. gS r1 c o sLO as

_)p^ ^^'y /1 'i

u^' ai1i. rrt `, 3 nad l van Ra c lr.t^i S 'tt ,.txP;3 . J- .t'. ..F

v U1.Es :1 s 1 9TE, c^ vi.l'>ao Setif? your $ c:t l'i .:_ v to ►̀ ae

4, z act

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ri r_

k I w

5 `. • :. • ? IV.c l fr

ayl `: `?. 3 ^% o bW.i^s:rs ^

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Way ;.Wt 'ltry y;ie?

^ '•i :: .Ci'an -'v% y _ 1 O Wit sot al e Ont o r C an,(1nt, 27 21

_1 I1..1.:7 J. ,..!...

i.. a .y i fl i^ e 1. r r.'.? v ? .? '̀^ v' a N 'i^ c iil'7 th t, o d)r3 ^; t>. i a c k7 ,J :r +.

Vii!'?L%)f7:a ^-earc'a ea,, 8112 {i?18 5 19310

C !.:":z' 1 e L; oL;1. f : y 1200 Old Hi ll Rd c S a n i^r iv .y CP1 i:i c• 9110

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7i? , ^

4y

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by Ia.n M Taggart C d:wa h

Brifoi ,"h ^" u.mbta. has eirbarked %,iptn a new wasies of law ^-,tsoaps. ft t

event is a matter of more than usual interact for it marke the first

4or; a6arugi in Government obey it the produetioR of ite law s ,ex►:pz.

air a UOtobar 1946. Since that date a ll British Columbia law ztez?ipyY,

hav. been printed by the Government Printing Offi e,, variously

referred to ae trhe Kingva or Quesn.Oa Frirxt ertl as appropia.te0

During the winter of 1980.81 c it was d iaoovared that some BritL4b.

Ctilumbia govern'anent Bonds had been stolen from a govermmeat off ins, la

im,reitigatiuu lot) to a atmp:fete overhaul of the -security measures aur.,

raxz:nding uhF, production., etorage and handling of government eeruritie.z<.

Th. t law stamps, a3 reveriur; papar9 were included. One uuterras was to

c°vntdraQt the production of the law stamps to t;hs Pa. ifia Bad Note

Company of Vancouver, B.C. This I understand ins a w,#t ►rn aubsid y

of the American Batik Note Company.

Tho fiats atampe issued uider the now arrangemea.ts appeared on

.Lre~h 20, 19310 Thciy .-o neist of two values; a $15 rove acrd a $30 pale

tlus g •aan^ The ftrA4 of theafi is a new value for B.C., the eeeond is

a rep at: ernant of the ame value Of the previous aariea,, the rumbere of

which caws e.xha>aetad. rho details of the new ii sue are as ThllR ii:

Zen .gG.ss Ut- -hangad from that uaad einee 1948. The njew $30 stamp

wa3 produced from tah3 identical design but a new lithographic pla te was,

pr.ppared 0 t`he _lew$15 stamp, a130 u;Fed the ideaitiaal design except for

new value tablet r The numeral used ai's larger than previously and

i... outlined in a narrow9 clearly definsd dark line that suit

inIn their being more aha rely prame: ted;, The baikgroud hatching ay.tendrz

i.nt uu the hoilti^w in the 5 whereas 3.,a the $30, the spa e-i within the

umWaa7.at a vol idly dark aiud the numerals are pr ooenteti ae If itxunii a.W

;,!- d -orx the, left:, with a broad shadow to the right,

P ;e Br .mpton g ;rained A whi te E,, F. 2I l.h

r omA i s whi ? r 9i,stf.mf t from they flat y, almost nvi , ab l..e

gum of thi Davac paper u d :Eor previous i.e: Ue5-

ati,on: Rou ett-^ 20 to 40 mm,, as opposed to 14 I n 40 mn,,

f the previous issue,., Sides a nd bottom of the sheets strait -

od ed but the top rouletted t o separate the salvedge%

La vcsut i ntsec ors imp . / x 11 sheets of 2 stemps In the

format (x5) the design area of each stamp measures 27x

L 0 zr..m,, Each shut is mim"bered in sequence t;t:artmng at 00001, f or

each value=, The riurbars are in red in the upper right oornsr of

the selvedge,

daaipn .Each. :hat has been completely printed with ;pint

einuous red-brown lives at 1M.- Intervals diagononally across tha

chest a well as very fines pale yellow l ine verticaaiL.-,ally- This

4 alt ^ n of rid and yellow lines underlies the stamp dssiga and

makes the new Iss ue ea iiy dist inguishable from all others even

-1. n ueed c o rid i tt i on

Nunbeaa : Five thousand of aAa4h value made up the first prin.ui.tg,.

Thy were delivered Mar, h 20,, 1931O Thus the sheets in the .a irst

p:cint1ng of each ve, 1-ue bb€ r nurrabpsrs 00001 to 00200,ry

In XDVarmmber '1981. a se eorld printing of tho $30 and an . initial

o d r f or a $50 ? tarrt .w 6r p' aced with the Pay .;; ifio Banknote

Ofau., The s- are in the sa,rrse design and format. as the first print;-

ryrxg b 4t ar e; printed on i)avac Gum mmed 24 lb. English Finish paper,

The g:.xr is invisible and I am informed that it is dextrose based

rather than :P^,VQAr; Thy $30 i in the same color as the first

printing,, The $50 is :gin or} an e 0

The pr inting was 5000 of erg 4^ value; sheet numbers 00201 to

00400 for t h o $30 and 00001, to 00200 f'or the $50O Delivery data

D

^• q t $

ILabusd ware 104 50/£ $l, $2, $3, $59 $10 and $20E All were oa

Davac paper with dull gum and perforated 12,,5 x 12.5„ Thia aeries

was gradually replaced betwe en 1971 and 1931 with stamps of

identical design,, paper and gum but roul.etted for saparatio L;

1^ perforations in 40 mm.

These rouletted stamps a ppeared in values of $1, $2, $5 and

$30Q They have been referred an Series 12 in the Canadian

Revenue Reference Manual (1979) and aaslgined the numb r$ B0C.

59. 60, 61 and 62 resper:tivaly, If this numbering system is

f .iIowed then the new 1981 stamps become Series 13 and the $15

valua be tomes #63, the $30 fix-tit printing #64 and the second

printing, 64a; The $50 becomes #65,

It should be noted that in saries 11 for ea*yh value the

sheets were numbered beginning with the number 1. The numerical

oequence continued thru series 12® the sheet numbers are

uueftai to the ravenue coilactor as they positively idsntify tha

diff'ar-ent orders that wera -placed for each Value over th years

ut th%?ra use beginning on November 30 1958. Series 13 has begun

a new numbered eaquence for each value.

This artie1.9 gives the details on the latest isibues

of B, Co Laws and had i.corporated them into a revised

draft of tho earlier articl.en

Ian Mc:Ta gart Cowara

J