Alberta 25c Grey (Black Inscriptions) The elusive revenue from Plate II with grey background, perforated on all sides (Position 4 in the pane of 12), customary punch cancels. Seldom seen in such choice condition and without straight edges, VF (Image)

Cat. Value 1500 $

Alberta 1910-1930 5c-$10 Justice Seated Law Stamps A beautiful set of thirteen plate proof singles on card mounted india paper, only missing the $3 brown, includes another 20c in orange vermilion. Each with American Bank Note Company security punch and horizontal SPECIMEN overprint in carmine. A scarce set - only one proof sheet of 50 for each value was printed, VF (Image)

Estimate 500 $

Alberta 1910-1930 5c-$10 Justice Seated Law Stamps The complete set of thirteen with bright fresh colours and full original gum; very scarce (a maximum of 100 sets exists); F-VF NH (Image)

Cat. Value 2115 $

New Brunswick 1940 1c Black on White Tobacco Tax, Rouletted (Value at Right) The elusive intact booklet pane of four, ungummed as issued; only a few exist, VF (Image)

Cat. Value 1875 $

Ontario 1864 5c-$5 "C.F." Overprinted Law Stamps The complete set of fifteen plate proof singles in green (green & black for high values) on india paper with dark blue "C.F." (Consolidated Funds) overprint, as the issued colours; 90c small fault at top, $2 with tiny india thin, a scarce set, VF (Image)

Estimate 350 $

Upper Canada 1864 Law Stamps Selection of 12 different Trial colour & plate proofs overprint on card mounted india paper, intended for either Upper or Lower Canada, all without the two-letter. Printed in green (10c, 40c, 70c, 80c, 90c) or green & black ($2 and $4), also a 10c proof in blue and another in brown. A scarce group, VF (Image)

Estimate 250 $

Ontario 1864 5c-$5 "F.F." Overprinted Law Stamp Complete set of fifteen plate proof singles on card mounted india paper in green (green & black for high values) on card mounted india paper, with yellow "F.F." (Fee Fund) overprint as the issued colours, A beautiful and seldom seen proof set, VF (Image)

Estimate 350 $

Ontario 1864 5c/$5 Overprinted "L.S." Law Stamps Complete set of fifteen plate proof singles in green (green & black for high values) on card mounted india paper, with "L.S." (Law Society) overprint in purple; no $4 but includes extra 50c, $1 and $2 with different shade of the overprint, VF (Image)

Estimate 300 $

Ontario 1870-1911 50c Red Law Stamp, Perf 12 Used vertical pair imperforate horizontally, shows right portion of counter imprint at top, creased between stamps as often, nice double oval datestamps; an appealing and scarce perforation variety with VF appearance (Image)

Cat. Value 450 $

Saskatchewan 1907 5c First Issue Law Stamp A well centered used example with the inverted centre in error (Position 19 in the sheet of 25), "R" punch and crayon line cancels, VF and scarce, a maximum of 80 examples can exist. (Image)

Cat. Value 1250 $

Saskatchewan 1907 5c-$20 Third Issue Law Stamp A remarkable mint set of twelve, quite well centered to superb; small blemish on 75c, gum bend on $3 and dulled gum on $5, otherwise all with full pristine original gum and never hinged. A rare set as only 100 examples were printed for each of the $5, $10 and $20. Considerably fewer have remained mint NH, VF (Image)

Cat. Value 3375 $

Saskatchewan Law Stamps Collection of 51 mint blocks of four (of proof status) with sheet margins on one or two sides, 18 blocks with diagonal SPECIMEN overprint and 33 with security punch hole; various papers and gums included, thought to be a complete set of these "proofs", F-VF NH (Van Dam cat. $4,376 as normal stamps) (Image)

Estimate 750 $

Saskatchewan 1968 5c-$50 Law Stamps, Rouletted The complete set in full sheets of 50, each with Canadian Bank Note Co. imprint at lower centre; in an excellent state of preservation with fresh colours and full original gum; interestingly enough, one had to fork out $4,595 (face value) decades ago in order to obtain a set of these. VF NH. Only a handful of such sets still exist. (Van Dam cat. $6,000+) (Image)

Estimate 1500 $

Saskatchewan Telephone Co. 1900 10c Black & Red on Light Yellow Paper, Perf 12 Exceedingly rare mint single, ungummed as issued, manuscript "9" year date added to printed "190"; small tear at top which is hard to spot, only one other example exists, VF; clear 2015 Greene Foundation cert. (Image)

Cat. Value 4000 $

Saskatchewan Telephone Co. 1900 15c Red & Black on Bluish Paper, Perf 12 An exceedingly rare mint single, ungummed as issued, manuscript "9" year date added to printed "190". In excellent condition, only one other example exists, VF; 2015 Greene Foundation cert. (Image)

Cat. Value 4000 $

Saskatchewan Telephone Co. 1900 50c Red & Black on Dark Yellow Paper An exceedingly rare example with manuscript "9" year date added to the printed "190". In an excellent state of preservation, very rare with only one other example known to exist, ungummed as issued, VF; 2015 Greene Foundation cert. (Image)

Cat. Value 4000 $

Remarkable Collection of Law Stamps on Documents, Etc. Displayed in clear sleeves in 7 large binders with well over 400 items - an impressive amount of certificates and documents of myriad types with emphasis on Quebec Law Stamps 1880s to 1920s and Registration from first issues to 1960s with focus on Beaver series and Saskatchewan Law. Other Provinces represented such as Newfoundland, also Canada Federal excise tax on cheques, noted an intact small ledger (not counted) of "Registration Clerk's Abstract" with pages numbered from 1 to 100 from 1932 franked with Saskatchewan Law Stamps, $1 frankings made up with 25c (4), 50c (2) or a single $1 stamp. A wonderful lot for the revenue enthusiast to study rates, perforations, printings, shades, etc. Worth viewing.

Estimate 2000 $

Comprehensive and Predominantly Used Revenue Collection In two Van Dam albums with nine provinces well represented plus some Telephone Franks. Includes Alberta (cat. $599), British Columbia ( $1,075) with Law Stamps and BC Telephone Franks (latter unused), Manitoba ($497 - not counting three forgeries of provisional issues), New Brunswick ($488), Newfoundland ($858), Nova Scotia ($604), Ontario ($1,994) includes Vacation with Pay Stamp Book containing 44 used stamps from1c to $5 which has a cat. $1,029 for the stamps alone, Quebec ($9,006) the clear highlight section of the collection with a wealth of better Law Stamps including perforation & printing varieties, plus most other revenue categories represented. Better items are used QL70-72 pen cancelled, QL29-31, QL96, QR4, QR6a, QCP6 thinned, and QV1-QV9 SPECIMEN set; Saskatchewan ($1,742), Telephone Franks ($500). Also about 30 receipts, documents franked with various revenues (not counted). Some minor flaws but most of the better stamps are sound. An extensive collection that still has room for expansion, F-VF (Van Dam cat. $17,393) (Image)

Estimate 3000 $

PEI 1942 Tobacco Tax Collection In clear mounts on written up pages with booklet panes (7) including better 2c lake on white pane PET2h and booklet singles (11) with PET3, etc. Ungummed as issued, F-VF (Van Dam cat. $871) (Image)

Estimate 150 $