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Federal & Provincial Revenue Lots & Collections Federal & Provincial Revenues
Sale No: 58
Lot No: 993
Symbol: */o
Cat No: Collection
1868/1930s retired dealer stock of Federal Revenue stamps, mint and used, ranging from First, Second and Third Bill issues to Electricity & Gas and Weights & Measures, the Third Bill issues including two never hinged blocks of the 20c and duplication of the higher denominations ($1 × 5, $2 × 2 and $3 × 3), owner’s catalogue value over $1,700, a useful assortment for dealer stock or a collector beginning the area, overall fine. (Image1)
Estimate C$ 150
Opening C$ 90.00
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Sale No: 58
Lot No: 994
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Cat No: Collection
1897 Series Tobacco Stamps, seven-frame exhibit, illustrating the four colours, black, green, blue and red, used to distinguish the types of tobacco taxed, together with the various stamp and strip sizes and formats employed for cigarettes, cigars, twist, fine cut, snuff and manufactured tobacco for specific purposes, comprising used and unused singles, plate proofs, blocks and larger multiples, plate numbers in several formats, and stamps with coupons or stubs, perhaps the most comprehensive assembly of this material formed to date, representing decades of collecting and research and having informed tobacco-tax catalogue listings and articles, all contents displayed online in their four-page-wide sheet protectors, remarkably well preserved considering their original use and overall fine or better, ex Earle Covert. (Image1)
Estimate C$ 3,000
Opening C$ 1,500.00
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Sale No: 58
Lot No: 995
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Cat No: SL21/SL29
1907 group of more than 150 Saskatchewan Law stamps, originally offered by Bileski, with denominations from 5c to $3 printed in black on green, including small and large “0” varieties represented by singles and never hinged blocks and strips of three, several annotated “unique” by Bileski, the used examples cancelled by crayon or punch as commonly found for the period, a particularly difficult group to assemble and well suited to the revenue specialist or exhibitor, all pictured online, overall fine or better. (Image1)
Estimate C$ 190
Opening C$ 225.00
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Sale No: 58
Lot No: 996
Symbol: O
Cat No: NFR16/NFR52, NFC1/NFC5
1910/1938, Newfoundland Inland Revenue and Customs group of 45 stamps, mostly used with a variety of cancellations, a useful group of singles, pairs, strips and blocks of four, fine or better overall. (Image1)
van Dam C$ 615
Opening C$ 50.00
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Sale No: 58
Lot No: 997
Symbol:
Cat No: Collection
1918/1950s scarce group of more than 160 matchbook covers with Excise Tax indicia, comprising exploded matchbooks with the matches removed and mounted on black stockpages, together with additional indicia cut from other packages, colourful and highly topical material illustrating the application of Excise Tax at the consumer level, accompanied by a bundle of related printed resources from the BNAPS Revenue Study Group and others, offering considerable scope for continuation and expansion, all matchbooks shown in our photographs, ex Earle Covert, all fine or better. (Image1)
Estimate C$ 350
Opening C$ 150.00
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Sale No: 58
Lot No: 998
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Cat No: MW1, MW1c
1967, City of Winnipeg, Wildlife Conservation, 7 full sheets of 100, on dull paper, ungummed as issued, with various combinations of perforations throughout the sheet, as noted in van Dam, fine-very fine. (Image1)
van Dam C$ 2,800
Opening C$ 50.00
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Sale No: 58
Lot No: 999
Symbol:
Cat No: QW1/QW27, $1,615
1988/2014, Québec Wildlife Habitat Conservation group of 36 with minimal duplication, including singles, booklets and sheetlets of four, several with WWF overprints, complete for the period except 2003, 2005 and 2011, plus the 2009 Federal Wildlife Conservation souvenir sheet, all pictured online, very fine overall. (Unitrade QW1/QW27, $1,615). (Image1)
Estimate C$ 100
Opening C$ 100.00
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Sale No: 58
Lot No: 1000
Symbol: */o
2000s, eclectic group of modern esoteric revenues, comprising Airport Improvement Fee tickets for Montreal (including Mirabel) and Edmonton, Federal and Provincial Tobacco Duty Paid stamps for cannabis, vaping, cigars and cigarettes, and Nova Scotia Deer Tags for different classes of hunting, ideal for the advanced revenue collector, all pictured online, fine to very fine. (Image1)
Estimate C$ 150
Opening C$ 50.00
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Sale No: 58
Lot No: 1001
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Cat No: Collection
Revenue-Stamped Cheques, 1920s/1960s, accumulation of many hundreds in a medium-sized carton, with some organisation by decade and including embossed cheques, Admiral War Tax, Inland Revenue, Two- and Three-Leaf Excise Tax stamps and various regular definitive frankings used throughout the period, offering considerable scope for the revenue collector or dealer, ex Earle Covert. (Image1)
Estimate C$ 150
Opening C$ 50.00
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Sale No: 58
Lot No: 1002
Symbol:
Cat No: Collection
Series C Tobacco Stamps, 1935/1950s, collection mounted and neatly written up on 34 pages, arranged according to stamp size in single-page, two-page and three-page displays accommodating the longer strips, with examples representing various taxes including those on cigarettes, cigars and snuff, offering ample scope for expansion into an exhibit, fine or better, ex Earle Covert. (Image1)
Estimate C$ 300
Opening C$ 225.00
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Sale No: 58
Lot No: 1003
Symbol:
Cat No: Collection
Tobacco and Liquor Stamps, 1890s/1980s, accumulation of many hundreds in a medium-sized carton, used and unused in various formats including strips, with some housed on dealer stockcards and others in glassines, accompanied by a Brandom catalogue of liquor stamps, several provincial revenues and miscellaneous literature relating to various issues, offering considerable scope for sorting and study, overall fine, ex Earle Covert. (Image1)
Estimate C$ 100
Opening C$ 100.00
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Sale No: 58
Lot No: 1004
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Tobacco Duty Paids, 1973/2011, ten-frame exhibit, awarded a national vermeil medal in 2025, mounted in double-page sheet protectors and documenting the period during which the Canadian federal government issued guidelines to tobacco manufacturers and suppliers governing the design and use of “stamps” on their products, comprising mostly used stamps with some unused examples and proofs in various formats, including complete pipe-tobacco packages and pull strips from cigarette packages, tracing the changes in tobacco licensing and taxation through material that would be difficult to assemble today, photographs showing approximately 20 percent of the contents, with scope for expansion into the more recent period of smoking products, overall fine or better, ex Earle Covert. (Image1)
