A Recent Find:
1966 Incorrect Canadian Taxe Mark
Canada Post Office Fractional Taxe Mark Errors
In summary, for the first half of 1966, Canada Post Office misinterpreted the newly introduced Vienna fractional system of taxation and applied incorrect markings. The following error marks have been observed so far:
Errors on Post Cards
Error on Printed Matter
Error on Surface Letters to Preferred Destinations
In 1966, the Universal Postal Union introduced a fractional taxe method (Vienna system) to calculate the postage due on underpaid items mailed to international destinations. For the first half of 1966, Canada Post Office misinterpreted the UPU regulations and applied incorrect markings on some categories of mail. These errors were the subject of an earlier detailed article. The purpose of this brief post is to report a previously unknown 1966 Canada Post surface letter taxe marking error which has recently surfaced.
Readers are reminded that in 1966 there were two international surface letter rates in effect:
The Vienna system required the sending postal administration (Canada) to apply a fraction with the numerator as double the deficiency and the denominator as the standard UPU letter rate.
In order to understand the Post Office's misinterpretation of the Vienna system, let's consider a letter taxed correctly after the initial six month error period.
Correct Taxation
The 5 cent preferred surface letter rate applied to the letter below mailed from Montreal to London, England, March 13, 1968.
The letter was shortpaid 1 cent and the following correct taxe mark was applied:
NUMERATOR : 2 cents ( double deficiency)
DENOMINATOR : 10 cents (UPU surface letter rate)
The receiving post office (British) was to multiply the fraction by its own UPU surface letter rate. Since the British UPU letter rate was 9d. the British calculation would have been:
Incorrect Taxation
The recently discovered incorrect marking was applied to the underpaid surface letter from Toronto to Scotland, January 11, 1966.
The letter was shortpaid 1 cent and the following incorrect taxe mark was applied:
NUMERATOR : 2 cents ( double deficiency)
DENOMINATOR (Incorrect) : 5 cents (surface letter rate to the U.K)
The denominator should have been 10 (10 cent UPU letter rate)
British Calculation
The British Post Office does not appear to have assessed a charge. If the Vienna system had been applied though, the amount due would have been double the correct amount.
Readers are reminded that in 1966 there were two international surface letter rates in effect:
- 10 cents (first ounce) standard international UPU letter rate
- 5 cents (first ounce) preferential rate which applied to a number of countries such as the United Kingdom, France, Spain, South and Central America
The Vienna system required the sending postal administration (Canada) to apply a fraction with the numerator as double the deficiency and the denominator as the standard UPU letter rate.
NUMERATOR = Double the deficiency
DENOMINATOR = UPU surface letter rate
In order to understand the Post Office's misinterpretation of the Vienna system, let's consider a letter taxed correctly after the initial six month error period.
Correct Taxation
The 5 cent preferred surface letter rate applied to the letter below mailed from Montreal to London, England, March 13, 1968.
The letter was shortpaid 1 cent and the following correct taxe mark was applied:
NUMERATOR : 2 cents ( double deficiency)
DENOMINATOR : 10 cents (UPU surface letter rate)
The receiving post office (British) was to multiply the fraction by its own UPU surface letter rate. Since the British UPU letter rate was 9d. the British calculation would have been:
2/10 x 9d. = 1.8d.
The actual charge however was 3d. which was the minimum charge at that time.
Incorrect Taxation
The recently discovered incorrect marking was applied to the underpaid surface letter from Toronto to Scotland, January 11, 1966.
The letter was shortpaid 1 cent and the following incorrect taxe mark was applied:
NUMERATOR : 2 cents ( double deficiency)
DENOMINATOR (Incorrect) : 5 cents (surface letter rate to the U.K)
The denominator should have been 10 (10 cent UPU letter rate)
British Calculation
The British Post Office does not appear to have assessed a charge. If the Vienna system had been applied though, the amount due would have been double the correct amount.
Incorrect fraction calculation : 2/5 x 6d. = 2.4d.
Correct fraction calculation : 2/10 x 6d. = 1.2d
British UPU letter rate was 6d. up to October October 2, 1966It would be interesting to examine underpaid surface letters to other preferential rate destinations to see how the charges were calculated by those receiving countries.
Canada Post Office Fractional Taxe Mark Errors
In summary, for the first half of 1966, Canada Post Office misinterpreted the newly introduced Vienna fractional system of taxation and applied incorrect markings. The following error marks have been observed so far:
Errors on Post Cards
Error on Printed Matter
Error on Surface Letters to Preferred Destinations
