Monday, June 21, 2010

Centennial Period Postage Due on Inward Mail
(Part 2)

In previous articles, the Vienna System of taxation was explained. In this article, underpaid mail to Canada during each Centennial era Canadian letter rate periods are shown and charges analyzed.

1. The 10 cent period (to October 31, 1968)

Air mail conveyance was provided for this underpaid post card from Bournemouth to Port Colborne in 1967.
British Post Office rules required that taxed air mail items have at least 75% of the air mail rate prepaid to be sent by air. In this case since the rate was 9d., the 7d. prepayment represented 77% of the air mail rate.

The British post office applied the marking "SURCHARGE OWING TO INSUFFICIENT POSTAGE PLEASE ADVISE SENDER" on the card (over the stamp).

Air mail post car rate : 9d.
Prepaid: 7d.
Underpaid: 2d.
Double deficiency : 4d.
British UPU letter rate : 9d

Tax Fraction

The post office used the 6/9 handstamp and changed it to 4/9 by writing "4" over the numerator 6

The Canadian calculation resulted in a charge of 4 cents due:

The 4 cent postage due was pen cancelled, a common practice when postage due was collected by letter carriers.

The next item is a letter sent from Milan, Italy to Toronto on October 28, 1967. The Italian and Canadian markings are lovely examples of correct taxation.

UPU Letter rate : 90L
Prepaid: 50L
Underpaid: 40L
Double deficiency : 80L

Tax Fraction:

Double deficiency/UPU letter rate = 80/90

The Canadian charge was 9 cents:

2. The 12 cents period (November 1, 1968 to June 30, 1971)

The printed matter rate from Great Britain to Canada was 5d. when this letter was mailed from Bristol to Toronto, September 26, 1970.

Printed matter rate : 5d.
Prepaid: 4d.
Underpaid: 1d.
Double deficiency : 2d.
British UPU letter rate : 9d

Tax Fraction

Double deficiency/UPU letter rate = 2/9

The Canadian post office charge was 3 cents:

2/9 x 12 cents (Canadian UPU letter rate) = 3 cents

Canadian T mark

manuscript "3"

The air mail letter rate from Nigeria to Canada was 2s. The 1s 6d. prepayment was exactly 75 % of the air mail rate and the letter was thus conveyed by air.

Air mail letter rate : 2s.
Prepaid: 1s. 6d.
Underpaid: 6d.
Double deficiency : 12d.
NigerianUPU letter rate : 9d.

Tax Fraction

The Canadian tax was 16 cents.

3. The 15 cent period (From July 1, 1971)

The surface letter from Arosa, Switzerland to Bracebridge, February 4, 1972 was underpaid 20c. The interesting aspect of this cover is the usage of the 10 cent Centennial definitive, cancelled with the Bracebridge MOON handstamp, to pay the postage due.

Swiss UPU letter rate: 60c
Prepaid: 40c
Underpaid: 20c
Double deficiency : 40c

The Canadian charge was 10 cents: