Table Of Content

THE REVENUE STAMPS OF NORWAY Introduction Before you is presented the newest, and hopefully, most complete reference work ever written about on Norwegian Revenue Stamps. This work builds upon the previous monumental written works and research of Jens Edvard Thomle, Olaf Røsholm, E. C. Hannevig, Frederick A. Brofos, Tron Soot-Ryen, Paul Nelson, and most recently Finn Aune. A great deal of new information has also been shared by collectors in Norway, Sweden, Great Britain, Germany, Holland, and the United States. The goal in presenting this book is to provide both a new resource to established collectors, and a guide to newly beginning collectors of Norwegian Revenue Stamps. I do not make any claim that this book is complete. A number of new significant discoveries were added to this book by simply going through established collections and looking for new items. These kinds of discoveries will continue to happen, and hopefully enough new information will come out to require a second expanded edition. The catalog numbers used here, will in general terms, follow the systems used by Soot-Ryen for the fee, adjustment, and documentary stamps, and for all other previously listed stamp types, that used by Brofos and Nelson. Adjustments to older catalog numbers have been made where new discoveries warrant such changes. Catalog numbers from previous works are also listed. The main text presented in Soot-Ryen has been modified for use in this catalog. This information is presented throughout the first three chapters. In addition to the historical information and catalog presented here, there are throughout the book, small articles about identifying stamps, as well as descriptive articles to better understand why information has been changed from that presented by previous authors. In starting to write, I had to decide if this work should be written in English or Norwegian. Eventually I decided that while there may be more collectors of the revenue material in Norway, a book written in English could be used by a wider number of collectors world wide. This same reasoning has been used by Tore Gjelsvik in recent years when publishing works on the earliest Norwegian postage stamp issues. In addition, the majority of the reference material on the topic of Norwegian Revenue stamps is written in English. A small Norwegian-English translation overview has been included at the end of the book to help the majority of collectors who are not fully bilingual. Norwegian revenue stamps have received a limited amount of published attention over the years. None of these major published works have had the advantage of modern computers to assist in assembling and sorting what can often be confusing data. This new volume also gives the opportunity to publish color photographs of many of the different and very rare stamps. It was felt that adding as many illustrations as possible would take precedence over potentially limiting the length of the book. Many collectors will note that stamps have been illustrated that are not “perfect.” Every effort has been made to locate the best possible stamps for illustrations, but color, legibility, and cancellation quality have been prioritized over perforation quality. A wide variety of revenue stamps and related issues have been addressed to cover the widest possible spectrum of collectors. In general, many of the older stamp issues are much easier to find than the more modern stamps. This is due to a decline in interest over the years among collectors, especially in Norway. This trend has been reversed in 1 THE REVENUE STAMPS OF NORWAY recent years, but a great deal of material has been lost over the years due to simple neglect and ignorance. A number of non-adhesive issues are also discussed. Many are rare, and the potential for new discoveries in these areas is high. I have specifically limited the scope of this work due to size considerations. For now I have elected not to cover the tobacco related tax stamps or Stamped Fiscal Paper. These are very interesting, but my own knowledge of these topics is very limited, and the quantity of different listings for each could fill a book by themselves. I have also elected to exclude a number of taxed items that are not specifically revenue stamps. These are for the most part items such as freight labels that indicate a “Value Added Tax” amount. For more information on all of these topics, please refer to the Brofos-Nelson reference of 1983. The items covered in this work date from 1873 through 1988. At the present time the use of all forms of revenue stamps in Norway has ceased. The use of Almanac and documentary stamps ended in 1987 bringing a close to this interesting topic. The items from 1988 are preprinted almanac stamps that were made prior to the change in the tax laws governing these items. They are included in this reference, but are not technically revenue stamps. My greatest appreciation is given to those who contributed to the success of this volume. Special thanks are extended to Paul Nelson for his encouragement to start this project. I had simply started out reporting some unlisted stamps to him to add to his previously published catalog. It quickly turned into a project that I was honored and humbled to take on. His never ending emails helped to locate many of the other contributors to this book. The position of editor seems to come naturally to Paul. He performed the same service in 1983 on a book that is still acknowledged to be one of the greatest reference works of all time. It can easily be said that without him and his continued support, this book would never have been written. I wish to extend thanks to my father, Bjørn Eilert Wang, for picking up those first documentary stamps when he began collecting postage stamps in the 1950’s. Those few, mostly inexpensive documentary stamps started me on a collecting adventure that I never could have imagined. His insight, linguistic abilities, and constant questions also added a great deal of substance to what you are now reading. He fostered my early collecting, and supported me financially to continue the philatelic hobby after I took over the main focus of adding stamps to the various collections. He helped me to learn his native Norwegian at a young age. He was instrumental in providing the majority of the genealogical information that is provided throughout the book. Without his presence I would never have been able write this book because I simply would not have been interested. A special note should be made about Paul Jensen of Oslo, Norway. He passed away not long after the writing of this book commenced. Despite his absence from the discussions regarding the makeup of this book, the material he collected and many of the ideas he put forth in his exhibits have contributed significantly to the information presented here. I wish to extend special thanks to Ivar Sundsbø for making scans of the Jensen collection available. Additional information came from the Jensen duplicate collections that were sold in early 2006. Frederick and Alexander Brofos contributed what can only be called a “stack” of information to the project. This came in the form of hundreds of scans of material from 2 THE REVENUE STAMPS OF NORWAY their collection. The Brofos collection is mentioned wherever their stamps are illustrated in this work. It was an honor to the present author to receive their contributions to update the information written by Frederick over the years. Information about many types of revenue stamps would have been lost forever had it not been for the foresight of these incredible collectors. Many of the following individuals have provided information, suggestions, copies, scans, and stamps to the project. Some were even kind enough to lend part or all of their own collections for scanning and research. All have contributed in their own way to the project. Hopefully, I have not missed any contributors in the list below. If you have helped and did not receive credit, your contributions are equally valued; I have simply overlooked the reference in this list: Paul Albright – Boulder, CO Bjørn Muggerud – Oslo, Norway Finn Aune – Oslo, Norway Johnny Mæhle – Tau, Norway Hans Jørgen Bakke – Oslo, Norway Jukka Mäkinen – Helsinki, Finland Leo Bakx – Oosterhout, Netherlands Paul A. Nelson – Tucson, AZ Arne Bay† – Oslo, Norway Rolf Nordhagen – Oslo, Norway Alexander Brofos – Hopkinton, NH Keith O’Dell – Morro Bay, CA Frederick A. Brofos, – Warner, NH Kurt Ottenheimer – Long Beach, NY Frederik Buch – Santa Clara, CA Roger Partridge – Surrey, UK Per Wibe Due – Oslo, Norway Just Qvigstad – Oslo, Norway Ralph Ebner – Solingen, Germany Jan Emil Raastad – Oslo, Norway Peter Endebrock – Hannover, Germany Øyvind Reer – Lier, Norway Hans Roger Eriksen – Moss, Norway Andrew Riddell – London, UK Michael R. Florer – Gettysburg, PA Joseph L. Ross – Elverta, CA Knut Glasø – Throndheim, Norway Aasmund Sandland – Tønsberg, Norway Thore Habberstad – Oslo, Norway Rolf Scharning – Swansea, UK Leonard Hartmann – Louisville, KY Jay Smith – Snow Camp, NC Joel Hawkins – Goodyear, AZ Frank Solbakken – Snertingdal, Norway John Jewett Henry – Huntingdon, PA Tron Soot-Ryen, Jr. – Trondheim, Norway Arve Hoel – Valderøy, Norway Richard Stambaugh – Neptune, NJ Walt Jellum – Sun City, CA Ivar Sundsbø – Oslo, Norway Paul H. Jensen† – Oslo, Norway Geir Sør-Reime – Stavanger, Norway Kjell Åge Johansen – Oslo, Norway Ole Johan Torjusrød – Porsgrunn, Norway Rune Jørgensen – Rømskog, Norway Jeffrey Turnbull – Isle of Anglesey, UK Jim Kalathas – Holiday, FL Astrid S. Wang – Moss, Norway Jon E. Kvistedal – Kongsberg, Norway Bjørn Eilert Wang – Ivins, UT Lars Liwendahl – Hägersten, Sweden Thorbjörn Wikström – Luleå, Sweden Arthur Mongan – Silver Spring, MD Dr. C. T. Wotjak - Munich, Germany Financial support was received from the Southern California Chapter of the Scandinavian collectors club. Their support was an unexpected blessing that was warmly welcomed. Thanks for arranging this is extended to Paul Nelson and Gerald Winerman. 3 THE REVENUE STAMPS OF NORWAY Any additions to the information presented here would be greatly appreciated. Please send this information via mail or email to: Bjørn Kristian Wang 491 Lyndhurst Drive North Salt Lake City, Utah 84054 USA January 2007 Email: [email protected] For the determination of stamp values, at the time of this writing the United States Dollar has the following approximate international exchange rate equivalents: Norway = 6.5 Kroner Great Britain = £ 0.60 Europe = € 0.75 4 THE REVENUE STAMPS OF NORWAY Foreword It is my great pleasure to introduce Mr. Kristian Wang, who has produced this great work on Norwegian Revenue Stamps. He has spent countless hours of study and with the generous help of numerous collectors here and abroad, resulting in what is now the definitive work on the subject. Of course, there is still room for further research, notably on the Revenue Stamped Paper and a few other things. With the success of this outstanding new book, it is hoped that Mr. Wang will be encouraged to further brilliant efforts. Frederick A. Brofos 5 THE REVENUE STAMPS OF NORWAY Major References on Norwegian Revenue Stamps A number of references were used in the writing of this catalog. The full list is provided at the end of the book in the Bibliography. I would like to make specific mention of three of the most important references. These three sources provided the majority of the basis for this new catalog. Catalog numbers from all three of these works will be listed for cross referencing purposes. Norges sportel-, juster- og stempelmerker – T. Soot-Ryen (50 pages) This catalog was issued by the Oslo Filatelistklubb in early 1975 and covers fee stamps, adjustment fee stamps, and documentary stamps. This was the first Norwegian language publication devoted specifically to the topic of revenue stamps. For 30 years it has been considered as the most informative source available in discussing these three types of stamps. Significant research was done in the various archives in Oslo to give production figures and historical information. Earlier published journal articles from Jens Edvard Thomle (1897-1910), E. C. Hannevig (1956-57), and Frederick A. Brofos (1961) were all utilized, along with additional collaboration from Mr. Brofos. Throughout this book I will refer to this reference as Soot-Ryen. Catalog numbers will be listed as Soot-Ryen-xxx. Catalog of Scandinavian Revenue Stamps – Volume I (80 pages + 7 supplemental pages) This catalog issued in 1983 does not list a specific author on the cover, but shows Paul Nelson as the Editor. In fact, the entire section for Norway as well as the introduction was written by Frederick A. Brofos with the noted editorial work performed by Nelson. The present author wishes to make sure that credit is given where credit is due. Mr. Brofos has provided a significant amount of information that is available in no other place. A small supplement was issued in 1984 with significant additional new information. The same types of stamps covered by Soot-Ryen were again covered with some additional previously not listed issues from these areas. Of great importance are listings for numerous other significant types of revenue stamps. Many of these have never been listed in a coherent manner in any other place. Catalog numbers will be listed as Brofos- Nelson-xxx. Skanfil Priskatalog – 2004 and 2005 – Finn Aune (13 combined pages) These small catalogs are actually retail price catalogs for regular postage stamps issued by Skanfil A/S. The 2004 edition listed documentary stamps in a small section with their estimation of retail prices for the various issues. The 2005 edition contained similar pricing sections for fee stamps, adjustment fee stamps, and turnover tax stamps. Very little new information is presented in these listings, but important photographic information was provided with many issues illustrated for the first time in a major publication. These price catalogs have also helped to increase the popularity of these stamps. Most illustrations are of stamps originating from the Soot-Ryen collection. Catalog numbers will be listed as Skanfil-xxx. 6 THE REVENUE STAMPS OF NORWAY HOW TO USE THIS BOOK Each chapter in this book will be slightly different in the various details of the presentation, but the following general guide will apply to the information presented throughout the book: Each chapter will have an introductory section to describe the reason for use of the described stamps as well as general production and historical information when available. The introduction will be followed by a catalog section that will list individually each stamp that is known for that specific revenue type. Each listing will have some or all of the following description items: Catalog Number: The newly assigned catalog number A photo of each stamp will be Denomination: The denomination of the stamp as it is included if available. actually shown on the stamp. (if any denomination is shown) Color: The color of the individual stamp using descriptions of all colors present on the stamp. This may include the main printing colors, background or under-print colors, and paper color Delivery Date: The date that the stamp was first delivered from the printer if known. Issue Dates: The date that the stamp was first sent out for use if known. Usage Dates: Observed or theoretical usage dates for the stamp if known. Quantity Issued: (Number of stamps actually sent out for use if known) Stamps with > or < in front of the reported issue quantity likely were issued in respectively more or less stamps than that reported number. Notes: Notes indicating specific information about the stamp including but not limited to comments about rarity, comparisons to other stamps, sales information, and historical information. Previous catalog numbers: Catalog numbers from previous major references or definitive works will be listed. Perforation information will be given in decimal format. i.e. 13.2 x 10.5. This will eliminate rounding that often happens when describing perforations using fractions. 7 THE REVENUE STAMPS OF NORWAY Stamps Obtained from Archival Sources Over the years a number of single stamps and sheets have been legally obtained from official sources for philatelic research. For the benefit of collectors in the future, it should be noted that the following cancellations were used to invalidate these stamps. None of these cancellations will normally be found on regularly used stamps. 8 THE REVENUE STAMPS OF NORWAY TABLE OF CONTENTS CHAPTER 1 – FEE STAMPS (SPORTELMERKER) [SP-#] Page 11 CHAPTER 2 – ADJUSTMENT FEE STAMPS (JUSTERMERKER) [JU-#] Page 48 CHAPTER 3 – DOCUMENTARY STAMPS (STEMPELMERKER) [ST-#] Page 222 1886 SERIES Page 235 1902 SERIES Page 260 1903 SERIES Page 280 PERFINS ON DOCUMENTARY STAMPS Page 289 1908-1941 SERIES Page 296 1941 SERIES Page 394 1950 SERIES Page 413 1952 SERIES Page 416 1961 SERIES Page 439 HIGH DENOMINATION SERIES OF 1962 Page 455 1964 SERIES Page 475 LONDON EXILE ISSUES Page 523 CHAPTER 4 – TURNOVER TAX STAMPS (OMSETNINGSAVGIFTMERKER) Page 536 CHOCOLATE AND CONFECTION TAX [O-#] Page 542 TURNOVER TAX – O.A. (OMSETNINGSAVGIFT) [OA-#] Page 605 CARBONATED DRINKS – K.D. (KULSYREHOLDENDE DRIKKER) [KD-#] Page 681 METER RECEIPT CARDS (STEMPLINGS KORT) [MC-#] Page 709 CHAPTER 5 – LEGATION AND CONSULAR FEE STAMPS (KONSULATMERKER) Page 713 SWEDISH-NORWEGIAN JOINT ISSUES [KOS-#] Page 714 INDEPENDENT NORWEGIAN ISSUES [KO-#] Page 726 CHAPTER 6 – RADIO STAMPS (RADIO AVGIFT MERKER) Page 740 RADIO LICENSE FEE STAMPS [RL-#], [RLK-#], [RLT-#], [RLTK-#] Page 740 RADIO PARTS STAMPS [RP-#] Page 765 RADIO EQUIPMENT STAMPS [RA-#] Page 785 RADIO EQUIPMENT STAMPS [R-#] Page 830 RADIO TAX EXEMPTION STAMPS [RE-#] Page 857 CHAPTER 7 – TELEVISION TAX STAMPS [TV-#] Page 859 CHAPTER 8 – LEATHER TAX STAMPS (LÆR AVGIFT MERKER) [LA-#] Page 864 CHAPTER 9 – ALMANAC FEE STAMPS (ALMANAKK MERKER) Page 876 ADHESIVE STAMPS [AL-#] Page 877 SUPPLEMENTAL STAMP [ALS-1] Page 903 PREPRINTED STAMPS [ALP-#] Page 904 CHAPTER 10 – TRAVEL PERMIT FEE STAMPS (REISETILLATELSE GEBYRMERKER) [RT-#] Page 938 CHAPTER 11 – RAILROAD SEAT DUTY STAMPS (PLASSAVGIFTSMERKER) [PA-#] Page 941 CHAPTER 12 – NORWEGIAN STATE RAILWAY PERFINS IN GREAT BRITAIN Page 942 CHAPTER 13 – TRONDHEIM HARBOR FEE STAMPS [HA-#] Page 944 CHAPTER 14 – SERVICE TAX STAMPS (BEVERTNINGSSKATT MERKER) Page 949 CHAPTER 15 – RISØR MUNICIPAL TAX STAMPS [RI-#] Page 952 CHAPTER 16 – AIRPORT PASSENGER TAX STAMPS [LH-#] Page 953 9 THE REVENUE STAMPS OF NORWAY CHAPTER 17 – ENTERTAINMENT TAX [IN-#] Page 954 CHAPTER 18 – GARBAGE FEE LABELS [SØ-#] Page 956 CHAPTER 19 – PLAYING CARD TAX HANDSTAMPS [PC-#] Page 961 CHAPTER 20 – GOVERNMENT APPROVAL STAMPS [AP-1] Page 965 CHAPTER 21 – GASOLINE TAX EXEMPTION STAMPS [GAS-1] Page 966 CHAPTER 22 – REVENUE METERS [ME-#] Page 967 CHAPTER 23 – POSTAL SAVINGS BANK STAMPS [PB-#] Page 972 CHAPTER 24 – VACATION FUND STAMPS [VA-#] Page 996 PRICE GUIDE Page 1003 GLOSSARY AND DEFINITIONS Page 1062 SPECIAL ARTICLE ABOUT TAGGED PAPER TERMS BY JAY SMITH Page 1067 NORWEGIAN-ENGLISH TRANSLATION GUIDE Page 1070 BIOGRAPHIES Page 1072 HISTORICAL TAX RATES Page 1076 BIBLIOGRAPHY Page 1085 ABOUT THE AUTHOR Page 1090 10