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The "Simone" Collection of Canada Revenues Part IV Federal Revenues - Balances & Groups
Sale No: 56
Lot No: 565
Symbol: Cvr
Cat No: FSC21/FX83
1920s-1940s, Supreme Court of Canada, Excise Tax or other frankings on document, group of thirteen, representing fees or taxes paid for various goods and services, including a receipt from a jeweler in Rodney, Ontario and a cafe in Montreal, Québec, accompanied by various cheques and a seldom-seen blank (and complete) Ministry of Revenue form for claiming Refundable Savings Portion of 1942 taxes, fine or better, an eclectic group. (Image1)
van Dam C$ 150
Opening C$ 60.00
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Sale No: 56
Lot No: 563
Symbol: O
Cat No: FB37/FB52
1868, Third Bill Issue, group of four stamps with re-entries, all unlisted on Trimble’s website and mounted in black mounts on two quadrille pages, comprising 1c, 2c, 30c and $1 values, each with manuscript cancels clear of the re-entries, all fine and ideal for the specialist. (Image1)
van Dam C$ 180
Opening C$ 60.00
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Sale No: 56
Lot No: 564
Symbol:
1880s–1935, small balance of Federal Revenue stamps and cinderellas, comprising 21 mint items including a Montreal Telegraph Co. logo stamp, two War Savings stamps (1918 English 25c orange Thrift stamp, never hinged, c.v. $140, and 1940 25c blue with yellow gum), a promotional cinderella for the War Savings Stamps program (Lafrenière cc3310, c.v. $50), a mint set of all regular Customs Duty issues including both design sizes of the 1914 Crown issue (also a 10c used), and the 1935 Bilingual issue singles and a block of four of the 1c green, overall fine or better. (Image1)
Estimate C$ 100
Opening C$ 50.00
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Federal Revenues - Electric Light Inspection
Sale No: 56
Lot No: 511
Symbol: O
Cat No: FE14b, FE15b
1900, Electric Light Inspection, $2 and $3 vermillion Effigy, jump number pairs, with blue control numbers, handstamped "CANCELLED", fine examples of these challenging pairs. (Image1)
van Dam C$ 120
Opening C$ 50.00
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Federal Revenues - Electricity & Gas Inspection
Sale No: 56
Lot No: 512
Symbol:
Cat No: FEG1/FEG11DP
1930, Electricity & Gas Inspection, 50c to $10 vermillion, set of seven large die proofs, on India (approximately 75mm x 96mm) sunk on card (approximately 230mm x 150mm), showing “X-G” die number imprints at top, some with "CANADA" below, blank value tablets, ideal exhibit pieces, very fine. (Image1)
van Dam C$ 3,500
Opening C$ 700.00
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Sale No: 56
Lot No: 513
Symbol: **
Cat No: FEG2/FEG11
1930, Electricity & Gas Inspection, 60c, $2, $3 and $10 plate strips of four, with blue control numbers, never hinged, fresh, very fine and most attractive. (Image1)
van Dam C$ 100
Opening C$ 60.00
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Sale No: 56
Lot No: 514
Symbol: **/O
Cat No: FE1/FEG11
1895/1930, Electricity & Gas Inspection, group of 63 Crown, Effigy and King George V, mostly used, the George V issues mostly never hinged,, showing both manuscript and handstamp cancels, with two cancelled strips of 10 ($5 Effigy and $10 George V), a 50c Effigy with both thick paper and imperforate at right varieties and several shades of blue/purple controls numbers, a useful group, fine or better. (Image1)
van Dam C$ 535
Opening C$ 70.00
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Sale No: 56
Lot No: 515
Symbol: Cvr
Cat No: FE16/FEG9
1937-1948, Electricity & Gas Inspection stamps on inspection certificates, seven examples, with frankings from the Effigy to George V issues, including large multiple franking certificates issued in British Columbia, Québec and Ontario, an impressive array of large-denomination frankings, all fine-very fine. (Image1)
van Dam C$ 350
Opening C$ 150.00
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Sale No: 56
Lot No: 516
Symbol: O
Cat No: FWM1-FWM12
1876, Weights & Measures, 5c to $2 Crown, with and without 4½mm red control numbers, two complete used sets, manuscript-cancelled and with typical centering, most quite fresh, overall fine or better. (Image1)
van Dam C$ 1,193
Opening C$ 160.00
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Federal Revenues - Excise Tax
Sale No: 56
Lot No: 522
Symbol: */O
Cat No: FX1-FX33
1915, Excise Tax, King George V group of regular & overprint issues with new values,numbering 39 stamps, in a mix of used and mint, noting the $5 vermillion with a 2002 Greene Foundation certificate, a solid nucleus for expansion, overall fine-very fine. (Image1)
van Dam C$ 551
Opening C$ 60.00
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Sale No: 56
Lot No: 523
Symbol: O
Cat No: FX2a, FX2b
1915-1923, Excise Tax, King George Vgroup with X and Flag overprints, four singles in red,used, with three differently-inked examples of the flag overprint, an interesting group for the specialist, overall fine. (Image1)
van Dam C$ 300
Opening C$ 50.00
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Sale No: 56
Lot No: 524
Symbol: Cvr
Cat No: FX14, FX19
1924, Excise Tax, King George V stamps on two documents, the first a Bank of Montreal Promissory Note administrative form with 86 of the $1 olive affixed and cancelled on the back, the second a Canadian Bank of Commerce Promissory Note with 14 of the $10 orange stamps affixed and cancelled on the back, typical filing folds and handling wear, else fine, uncommon with such large frankings. (Image1)
van Dam C$ 100
Opening C$ 50.00
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Sale No: 56
Lot No: 525
Symbol: O
Cat No: FX14 (Forgery)
1915-23, Excise Tax, King George V bogus issue, "used" from the Sessions collection of fakes and forgeries, being an issued $1 olive yellow issue with a purple War Tax handstamp and blue crayon "cancellation", an interesting fantasy item for the specialist. (Image1)
van Dam C$ 40
Opening C$ 40.00
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Sale No: 56
Lot No: 526
Symbol: *
Cat No: FX28d
1915-1928, Excise Tax, King George V with 14c red overprint, vertical pair with one stamp missing the overprint, hinged at the top stamp, very fine. (Image1)
van Dam C$ 270
Opening C$ 50.00
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Sale No: 56
Lot No: 527
Symbol: */O
Cat No: FX27a/FX31a
1915-1948, Excise Tax, Two-Leaf and Three-Leaf regular issues, coils, and imperforates, group of over 100 in a mix of mint hinged and used, with the odd never hinged example, noting Two-Leaf 2c blue coil paste-up pair (nh, c.v. $180), Three-Leaf 8c red (c.v. $110) and Three-Leaf 3c blue coil paste-up pair (c.v. $120), most others in the range present, sometimes in both mint and used examples, overall fine-very fine. (Image1)
van Dam C$ 1,625
Opening C$ 200.00
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Sale No: 56
Lot No: 528
Symbol: */O
Cat No: FX27a/FX31a
1915, Excise Tax, King George V group of 22 overprint errors, mostly mint hinged and catalogued thus, with 14c red overprints on the 7c brown, 9c purple and 40c purple stamps, including missing 14, missing Cents, inverted, diagonal, offset and printed on the back, also noting a ¾c on 1c orange War Tax with thick overprint, the odd small imperfection, but an ideal group for the specialist, fine-very fine. (Image1)
van Dam C$ 1,625
Opening C$ 190.00
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Sale No: 56
Lot No: 529
Symbol: O
Cat No: FX49-FX50a
1915-1928, Excise Tax, Two Leaf issue, 2c red with 3/20c overprints, set of three with two different overprint types in black, blue and light blue. A difficult set to assemble, typically used on cigarette packages and quickly disposed of, fine. (Image1)
van Dam C$ 175
Opening C$ 40.00
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Sale No: 56
Lot No: 530
Symbol: O
Cat No: FX51
1915–1928, Excise Tax, Two Leaf issue, 2c blue with 5c black overprint, for use on cigarette packs, used, as are all known examples, with some original gum and adhesions on reverse, one of the most elusive of Canada's revenues, destined for an advanced collection.
ONE OF ONLY FIVE RECORDED EXAMPLES; A RARITY. (Image1)
van Dam C$ 5,500
Opening C$ 800.00
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Sale No: 56
Lot No: 531
Symbol: O
Cat No: FX69
1934–1948, Excise Tax, 8c Three-Leaf issue on O.K. rolling papers package, an rarely-seen example illustrating the stamp's intended purpose, ideal for an exhibit of revenues, fine to very fine and of exceptional visual appeal. (Image1)
van Dam C$ 50
Opening C$ 50.00
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Sale No: 56
Lot No: 532
Symbol: **
Cat No: FX95b/FX97b
1934-1948, Excise Tax, Three-Leaf issue, group of three coil multiples, never hinged, comprising a 2c blue paste-up strip of four, a 6c blue pair, and a 6c blue paste-up pair, some gum toning but otherwise fresh and fine to very fine. (Image1)
van Dam C$ 258
Opening C$ 50.00
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Sale No: 56
Lot No: 533
Symbol: (*)
Cat No: FX102a
1934-1948, Excise Tax, 8c red Three-Leaf issueimperforate pair, without gum as issued, very fine. (Image1)
van Dam C$ 190
Opening C$ 40.00
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Sale No: 56
Lot No: 534
Symbol: */O
Cat No: FX103/FX139
1934-1948, Excise Tax, Three Leaf issue group of 38 overprinted stamps, including imperforates, in a mix of mint hinged and used, with some never hinged, noting a used 14 on 1c green (c.v. $95), 28 on ½c red (c.v. $120) and 28 blue on 12c blue (c.v. $175), most others in the range present, overall fresh and fine-very fine. (Image1)
van Dam C$ 1,238
Opening C$ 190.00
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Sale No: 56
Lot No: 535
Symbol: */O
Cat No: FX105a/FX139a
1934-1948, Excise Tax, Three Leaf issue, group of 28 overprinted stamps with errors and varieties, including doubles, inverted diagonal, missing overprint in a pair, noting a position block of the "31/10" on 9/40 variety (position 91, c.v. $134) and a block of four 8 on 5c blue imperforate in a mix of mint hinged and used, an eye-catching holding, overall fine-very fine. (Image1)
van Dam C$ 1,626
Opening C$ 225.00
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Sale No: 56
Lot No: 536
Symbol: O
Cat No: FX112
1934-1948, Excise Tax, 5 on 2c blue Three Leaf issue, overprint inverted error, used, fresh colour, elusive and fine-very fine. (Image1)
van Dam C$ 700
Opening C$ 120.00
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Sale No: 56
Lot No: 537
Symbol: (*)
Cat No: FX139a
1934-1948, Excise Tax, "8" purple overprint on 6c blue Three Leaf issue imperforate block of four, without gum as issued, select centring and full balanced margins, bright colour, very fine. (Image1)
van Dam C$ 350
Opening C$ 50.00
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Sale No: 56
Lot No: 538
Symbol: O
Cat No: FX140
1934-1948, Excise Tax, "8" red overprint on 6c blue Three Leaf issue imperforate, four large balanced margins all around, bright colour, used, very fine. (Image1)
van Dam C$ 200
Opening C$ 50.00
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Sale No: 56
Lot No: 539
Symbol: (*)
Cat No: FX140a
1934-1948, Excise Tax, 8c dark red overprint on 6c blue Three Leaf issue, imperforate,without gum as issued, hinge remnant, a nicely-centred and fresh example of this variety, very fine. (Image1)
van Dam C$ 275
Opening C$ 50.00
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Federal Revenues - Gas Inspection
Sale No: 56
Lot No: 504
Symbol: O
Cat No: FG8
1875, Gas Inspection, 5c blue Crown, with 3½mm red control number, used with purple handstamp cancel, fine. (Image1)
van Dam C$ 350
Opening C$ 60.00
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Sale No: 56
Lot No: 505
Symbol: O
Cat No: FG12
1875, Gas Inspection, $1.50 blue Crown, with 3½mm red control number, used with black handstamp cancel, very fine and quite scarce. (Image1)
van Dam C$ 950
Opening C$ 150.00
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Sale No: 56
Lot No: 506
Symbol: O
Cat No: FG13
1875, Gas Inspection, $2 blue Crown, with 3½mm red control number, manuscript cancelled, fine. (Image1)
van Dam C$ 525
Opening C$ 120.00
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Sale No: 56
Lot No: 507
Symbol: Cvr
Cat No: FG4/FG10
1886-1889, Gas Inspection stamps on inspection certificates, five examples, with frankings from the Crown 4½mm controls number issue to the 3½mm control number issue, on documents issued in Montreal, with van Dam noting these as being rare on document, all fine-very fine. (Image1)
van Dam C$ 300
Opening C$ 150.00
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Sale No: 56
Lot No: 508
Symbol: *
Cat No: FG17
1897, Gas Inspection, 5c blue Queen Victoria, with very low red control number (#109), original gum with hinge remnants, typical centering for this, a fine example of this rate stamp, missing from even most advanced collections. (Image1)
van Dam C$ 4,000
Opening C$ 500.00
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Sale No: 56
Lot No: 509
Symbol: O
Cat No: FG20a
1897, Gas Inspection, 60c blue Queen Victoria, rouletted, with red control number, cancelled by manuscript, typical centring for this issue, quite elusive, with only two panes with serial numbers 088901 to 089000 having been rouletted, very fine and rare. (Image1)
van Dam C$ 4,000
Opening C$ 700.00
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Sale No: 56
Lot No: 510
Symbol:
Cat No: FG1/FG31
1875/1915, Gas Inspection, group of 49 Crown to King George V issues, a mix of mint and used, with some being never hinged, including red, blue and purple control numbers, as well as a nicely-cancelled strip of four of the 60c blue Victoria, a pair of the $10 Victoria jump control numbers, and all three types of the $3 blue King George V issues, the odd minor imperfection, fine or better. (Image1)
van Dam C$ 937
Opening C$ 120.00
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Sale No: 56
Lot No: 501
Symbol: *
Cat No: FG1P-FG7P
1875, Gas Inspection, 5c to $4 blue Crown proofs, without control numbers,hinged, typical centering for these notoriously off-centred stamps, neatly-mounted on a van Dam album page, fresh colours, fine-very fine. (Image1)
van Dam C$ 300
Opening C$ 150.00
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Sale No: 56
Lot No: 502
Symbol: O
Cat No: FG6
1875, Gas Inspection, $3 blue Crown, 4½mm red control number, cancelled in manuscript, typical centering for this challenging series, fine. (Image1)
van Dam C$ 250
Opening C$ 50.00
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Sale No: 56
Lot No: 503
Symbol: O/pen
Cat No: FG7
1875, Gas Inspection, $4 blue Crown, with 4½mm red control number, used with manuscript cancel, perforations into frameline at left as commonly seen, but a challenging stamp, fine. (Image1)
van Dam C$ 450
Opening C$ 80.00
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Federal Revenues - Lock Seals
Sale No: 56
Lot No: 559
Symbol: **/Bl
Cat No: FLS9
Lock Seal, T212A, black on white, block of fifteen, from the top right of the twenty-five subject pane, without control numbers, DAVAC gum, never hinged, a remarkable multiple, with even singles being scarce, an exceptional showpiece, striking and very fine. (Image1)
van Dam C$ 9,375
Opening C$ 550.00
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Federal Revenues - Prisoner of War Franks
Sale No: 56
Lot No: 560
Symbol: **
Cat No: PWF2
1941, Prisoner of War Frank, imperforate, "P/W" small type, without inscription at top, never hinged single with large margins, very fine. (Image1)
van Dam C$ 1,200
Opening C$ 180.00
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Sale No: 56
Lot No: 561
Symbol: **
Cat No: PWF4a
1944, Prisoner of War Frank, complete vertical pane of 5, rouletted, with "5M - 11-44" inscription above "Canada", never hinged and pristine in all respects, very scare and very fine. (Image1)
van Dam C$ 4,400
Opening C$ 800.00
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Sale No: 56
Lot No: 562
Symbol: **
Cat No: PWF6a
1946, Prisoner of War Frank, complete pane of 5, imperforate, with "5M-3-46" inscription at top, never hinged, uncommonly fresh and very fine. (Image1)
van Dam C$ 375
Opening C$ 50.00
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Federal Revenues - Unemployment Insurance
Sale No: 56
Lot No: 540
Symbol:
Cat No: FU1P-FU13P
1941, Unemployment Insurance, First Issue large die proofs, complete set of 13 values, 24c to $1.37, die sunk on card (typically 150mm x 230mm), in colours of issue, all with file numbers engraved at top excepting the 46c which bears the file number in pencil manuscript at bottom right, all with order number and notes on reverse, very fine. (Image1)
van Dam C$ 3,250
Opening C$ 650.00
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Sale No: 56
Lot No: 541
Symbol:
Cat No: FU1-FU13
1941, Unemployment Insurance, First Issue, 24c to $1.37, comprising a complete set of 13 issued stamps, a nearly complete set of Specimens, and a used Unemployment Insurance book with 27 used 51c green issues, catalogue value based on hinged stamps with many never hinged examples present, no premium considered for stamps with perforations all around or for the intact Insurance book, overall very fine. (Image1)
van Dam C$ 932
Opening C$ 130.00
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Sale No: 56
Lot No: 542
Symbol: *
Cat No: FU14a
1948, Unemployment Insurance, 18c red brown with OHMS perfin, "CANCELLED" in black, lightly hinged, fine-very fine and extremely scarce; with 2008 Greene Foundation certificate, (Image1)
van Dam C$ 1,300
Opening C$ 300.00
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Sale No: 56
Lot No: 543
Symbol: Cvr
Cat No: FU14-FU27
1948, Unemployment Insurance, Second Issue, 18c to $1.82, comprising a complete set of 14 issued stamps, some values present in both mint and used, a nearly complete set of Specimens missing only the 84c yellow and including both the 72c and $1.56 red cancelled varieties, and a used Unemployment Insurance book with eight pages of used stamps comprising a mix of 84c blue and yellow issues, catalogue value based on hinged stamps with many never hinged examples present, no premium considered for stamps with perforations all around or for the intact Insurance book, overall very fine. (Image1)
van Dam C$ 2,595
Opening C$ 350.00
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Sale No: 56
Lot No: 544
Symbol: *
Cat No: FU24a
1948, Unemployment Insurance, $1.04 green with OHMS perfin, "CANCELLED" in black, lightly hinged, a fresh example of this difficult stamp, very fine; with 2008 Greene Foundation certificate. (Image1)
van Dam C$ 1,300
Opening C$ 325.00
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Sale No: 56
Lot No: 545
Symbol:
Cat No: FU28-55
1950–1955, Unemployment Insurance, Third and Fourth issue stamps and specimens, comprising the 1950 set of 11 denominations in a mix of mint, used, and overprinted examples (25 stamps total) and the 1955 set of 17 denominations in a mix of mostly used with a few mint and overprinted with punch holes (36 stamps total), catalogue value based on hinged stamps with many never hinged examples present, no premium considered for stamps with perforations all around, overall very fine. (Image1)
van Dam C$ 237
Opening C$ 50.00
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Sale No: 56
Lot No: 546
Symbol:
Cat No: FU58/FU73
1957–1958, Unemployment Insurance, Fisherman Design stamps and specimens, comprising sixteen from the 1957 issue and twelve from the 1958 issue in a mix of mint, used, and overprinted examples, catalogue value based on hinged stamps with several never hinged present, all on four van Dam album pages with room for completion, overall very fine. (Image1)
van Dam C$ 1,460
Opening C$ 150.00
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Sale No: 56
Lot No: 547
Symbol:
Cat No: FU74-FU86, FUFU96-FU105
1960–1968, Unemployment Insurance, Fifth and Sixth issue stamps and specimens, comprising a set of thirteen 1960 issued stamps, mostly mint never hinged, a set of ten 1968 issued stamps, and specimens for both issues excepting the 1968 $3.12 value, together with a used Insurance book containing many pages of used stamps, no premium included for the book, all on van Dam album pages, overall very fine. (Image1)
van Dam C$ 1,059
Opening C$ 120.00
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Sale No: 56
Lot No: 548
Symbol: **/*/
Cat No: FU87-FU95, FU106-FU114
1960–1968, Unemployment Insurance, Fisherman issue stamps and specimens, comprising nine designs from the 1960 issue and nine from the 1968 issue in a mix of mint and red SPECIMEN overprints, catalogue value based on hinged stamps with many never hinged present, all on four van Dam album pages with room for completion, overall very fine. (Image1)
