(Part 1)
This article deals with three postage due covers from foreign destinations that were correctly taxed by the Canadian Post Office. It is assumed that the reader is familiar with the Vienna system of taxation (See "Unpaid and Underpaid International Correspondence: Canada Post Office's Incorrect and Corrected Methods of Taxation 1966" posted on this blog on June 14, 2010, and "Centennial Period International Mail Unpaid and Underpaid Surface and All-Up Letter Mail" posted on this blog on June 13, 2010.
1. Democratic Republic of the Congo : Surface Post Card 1968
This underpaid surface post card from Kinshasa to Montreal franked with a 2k stamp, August 28 1968 was taxed 3.8/6.6 by the Congo post office.
(The reader may wish to work backwards using this tax fraction to determine the surface post card rate from Congo to Canada at the time of mailing. The Congo post office taxed this card properly The international letter rate from Congo was 6.6 makulas)
The fraction was interpreted as follows by the receiving Canadian post office:
Canadian Postage Due Calculation
The post office would likely not question whether the Congo fraction was correct or not. The Vienna system was designed to simplify taxation. Verification of an originating post offices tax fraction would slow the process down and might not even be calculable by the Canadian post office.
This is the simple calculation required to convert 3.8 makulas to cents (Canadian):
and the Canadian due handstamp:
The system is very simple to apply, but much more complicated to describe.
2. Jamaica : Printed Matter 1968
Reader's Digest provided stamped return envelopes for its 1968 Silver Anniversary Draw", paying the Canadian domestic printed matter rate. This sender mailed the return envelope from Kingston, Jamaica, on February 22, 1968. The Jamaican post office identified the stamp as being invalid by using the "o" marking and drawing a border around the invalid stamp:
Invalid stamp marking
The Jamaican post office taxed this unpaid printed matter item correctly in this way:
Canada Post Office conversion of Jamaican d. to Canadian cents
Canadian Tax Handstamp
Another simple calculation demonstrating the efficiency of the Vienna system.
3. France : Air Mail Post Card 1970
This underpaid air mail postcard was sent from Paris to St. Marys on August 3, 1970.
UPU Regulations : Underpaid Air Mail Correspondence
According to Article 59 of the 1969 Tokyo "Universal Postal Convention", air mail correspondence was to be forwarded if the amount of air surcharge was paid. Countries of origin could forward by air if the amount paid was at least 75 % of the air mail surcharge:
Article 59 1. ...underpaid surcharged air-mail .... shall be treated as follows: ... (b) in the event of underpayment, surcharged air-mail correspondence shall be forwarded by air if the charges paid represent at least the amount of the air surcharge; nevertheless, the administration of origin shall be permitted to send these items by air when the charges paid represent at least 75% of the surcharge....
If at least 75% of the air mail surcharge was paid, the originating country could forward the item by air mail. Otherwise the item was sent by surface mail.
French Air Mail Post Card Rate to Canada
The air mail post card rate to Canada was 80 cents calculated as follows:
The air mail surcharge was 50 centimes. Since the sender had paid 70 centimes, 100% of the air mail surcharge had been paid, and the card was forwarded by air.
French Deficiency Calculation and Amount Due in centimes
The deficiency was 10 centimes :
The amount due was double the deficiency, i.e., 2 x 10 centimes = 20 centimes.
French Tax Fraction
The tax fraction was written in ink
Canadian Post Office Conversion of French 20 centimes to Canadian cents:
The amount due in Canadian currency was 3 cents:
3 cts written in pen by Canadian Post Office
The amount due was paid and a 3 cent postage due stamp was affixed and cancelled St. Marys on August 6, 1970 :
That was a long one!
Copyright 2010 Philcovex