Monday, May 16, 2011

George V Scroll Issue
1928 - 1930
Foreign Rates and Fees


Rates and fees to the United States, Great Britain and the Empire, and UPU destinations are shown in this post.

1. United States

a) Letter

The letter rate to the United States was 2 cents for each ounce.


Toronto to New York, October 29, 1928
2 cents letter rate to the United States



Fort William to Athol, Mass., May 16, 1930
North Bay and Fort William RPO
2 cents letter rate to the United States


b) Post Card

The post card rate to the United States was 2 cents.


Winnipeg to Atlantic City, June 30, 1930


Manitoba Diamond Jubilee Slogan


c) Printed Matter

The printed matter rate was 1 cent for each two ounces.


Montreal to West Haven, Conn.
Montreal 1 cent precancel paying the printed matter rate


d) Airmail (February 1, 1927 - July 6, 1932)

The airmail rate was 5 cents for the first ounce and 10 cents for each additional ounce.


Vancouver to Oakland, March 27, 1929
5 cents airmail rate to the United States


e) Registration Fee

The registration fee was 10 cents.


Windsor to Akron, Ohio, June 9, 1930
2 cents letter rate + 10 cents registration fee



Hunt's Point to Boston, October 11, 1929
2 cents letter rate + 10 cents registration fee



Guelph to Rochester, N.Y., January 28, 1929
Registered Letter stationery
2 cents letter rate + 10 cents registration fee



Vancouver to New Haven, November 4, 1930
Registered printed matter
8 cents printed matter rate + 10 cents registration fee
[Last day 8 cent Scroll in period. The Arch issue was released on November 5, 1930]


f) Special Delivery

The special delivery fee was 20 cents.


Hamilton to Buffalo, August 27, 1929
2 cents letter rate + 20 cents special delivery fee


2. Great Britain and Empire

a) Letter

i) To December 24, 1928

The letter rate to Great Britain and the British Empire was 2 cents for the first ounce + 1 cent War Tax.


Toronto to Cambridge, December 4, 1928
2 cents letter rate + 1 cent War Tax
Shortpaid 1 cent and taxed double the deficiency
Canadian tax : 10 centimes ( 1 cent = 5 centimes)
British charge : 1 d.


ii) From December 25, 1928

The War Tax was removed on letters for Great Britain and the Empire.


Welland to London, March 14, 1929
2 cents letter rate


Post Office in Quebec to St. John's Newfoundland, January 28, 1929
2 cents Empire letter rate


St. John's receiver


b) Post Card

The imperial post card rate was 2 cents.


Walkerville to Perranwell, England, March 20, 1929
2 cent post card rate


c) Printed Matter

The printed matter rate was 1 cent for each two ounces.


Montreal to London, 1930
1 cent printed matter rate


d) Registration

The registration fee was 10 cents.


Vancouver to Brantford, England, December 11, 19 29
2 cents letter rate + 1 cent War Tax + 10 cents registration fee


France : From June 1929

Starting in June, 1929, the letter rate to France was the same as the domestic letter rate.

Canada Official Postal Guide Monthly Supplement June, 1929
Postmasters will please note that, effective immediately, the rate of postage on letters from Canada to France is 2 cents for each ounce or fraction thereof-single postcards two cents each. Other postage rates to France remain unchanged.

To June 30, 1931 : 2 cents each ounce

Winnipeg to Chennevieres, France, September 3, 1929
2 cents preferential letter rate to France


3. UPU Countries

a) Letter

The UPU letter rate was 8 cents for the first ounce and 4 cents for each additional ounce.


Montreal to St. Gall, Switzerland, March 13, 1930
8 cents UPU letter rate



Quebec to Orebro, Sweden, May 12, 1930
8 cents UPU letter rate



Toronto to Annaberg, Germany, August 22, 1929
8 cents UPU letter rate



Victoria to Lausanne, Switzerland, June 12, 1929
8 cents UPU letter rate


Taxation of Underpaid Letters: 1925 - 1930

During this period, the UPU had set the letter rate at 25 centimes but permitted members to increase the rate to 40 centimes or reduce it to 20 centimes. The Canadian post office elected to charge the maximum 8 cents, the Canadian equivalent of 40 centimes.

The tax by the Canadian post office however was calculated on the basis of the standard 25 centimes letter rate which resulted in a reduced tax. The reduction was obtained by multiplying the amount due by a reduction factor of 5/8.

The Canadian UPU letter rate was 8 cents (40 centimes).

Letter to Germany

The short paid letter from Toronto to Nurnberg, Germany mailed on November 27, 1929 illustrates how the reduced tax was calculated.



Letter Rate..........................8 cents
Deficiency............................6 cents
Double deficiency..............12 cents
Conversion to centimes....60 centimes (12 cents x 5 centimes/cent)

Tax Reduction Calculation

5/8 x 60 centimes = 37.5 centimes


37.5 centimes due rounded up to 38 centimes
Canadian T 38 handstamp

Instead of paying 60 centimes in postage due, the addressee was only charged 38 centimes, the amount that would have been charged had the Canadian letter rate been 25 centimes.


Letter to France


Saint John to Paris, April 5, 1929
Shortpaid 6 cents and taxed 37 1/2 centimes
(5/8 x 60 centimes = 37 1/2 centimes)


The tax was written in pencil



French equivalent to 37 1/2 centimes was 2.25 francs


Letter to Switzerland

The letter card below was mailed from the province of Quebec to Bale, Switzerland, in 1929, and taxed 19 centimes by the Canadian post office. The amount collected was 25 Swiss centimes. The Swiss postage due stamps were cancelled on June 29, 1929.



Tax Calculation

Letter Rate..........................8 cents
Amount prepaid..................5 cents
Deficiency............................3 cents
Double deficiency...............6 cents
Conversion to centimes...30 centimes (6 cents x 5 centimes/cent)

Reduction Calculation

5/8 x 30 centimes = 18.75 centimes (rounded up to 19 centimes)



T 19 ( centimes)

Instead of paying 30 centimes in postage due, the addressee was only charged 19 centimes, the amount that would have been charged had the Canadian letter rate been 25 centimes.


b) Post Card

The UPU post card rate was 4 cents.


Victoria to Ise, Japan, June 20, 1930
4 cents post card rate


R.M.S. Empress of Russia



Noranda to Copenhagen, Denmark, October 25, 1929
Ottawa and North Bay RPO
4 cents UPU post card rate


c) Printed Matter

The printed matter rate was 1 cent for each two ounces.

[Not shown]



d) Airmail to Europe ( June 1, 1930 - February 1, 1931)

Air mail service provided in North America and Europe.


Vancouver to Sala, Sweden, December 9, 1930
15 cents air mail rate to Sweden


e) Registration

The UPU registration fee was 10 cents.


Toronto to Udine, Italy, March 10, 1930
8 cents UPU letter rate + 10 cents registration fee



Sarnia to Berlin, Germany, March 17, 1930
Registered Letter stationery
8 cents UPU letter rate + 10 cents registration fee


f) Acknowledgment of Receipt

The acknowledgment of receipt fee at time of mailing was 10 cents.


Walkerville to Jugoslavia registered mail, September 3, 1929


Acknowledged and cancelled at Donje Prilace, September 18, 1929
George V Scroll Issue
Domestic Rates and Fees
1928 - 1930


The Admiral definitive series was replaced by a new issue beginning in October, 1928. The portrait of George V was taken from a photograph by the Lafayette studio, London. The series has been called the "Scroll" issue because scroll work replaced the crowns that had appeared on the design of the Admiral stamps. The Canadian Bank Note Company printed the Admiral and Scroll stamps.


Lafayette Studio photograph



1 cent - 8 cent low value definitives


The 10 cent to $1.00 pictorial stamps depicted Canadian scenes of geographical and industrial interest from coast to coast, including the famous 50 cents stamp featuring the fishing schooner Bluenose, and the $1.00 Parliament Building stamp.


Steel engraving on partially hand drawn frame. Mounted on board with paper wrapper.
National Archives of Canada




1. Forward Letter (July 1, 1926 - June 30, 1931)

The forward (out-of-town) letter rate was 2 cents for each ounce.


Toronto to Tillsonburg, May 16, 1930
2 cent forward letter rate



Berlind Phonograph Co., Limited, Montreal to Prescott, November 20, 1928
2 cents forward letter rate



The Navy League of Canada, Toronto to Dundas, April 17, 1930
2 cents forward letter rate


2. Local Letter

The local letter rate was 2 cents for the first ounce and 1 cent for each additional ounce.



Toronto local letter, February 6, 1930
2 cents local letter rate


Victoria local letter, March 5, 1929
3 cents paying the 2 ounce local letter rate ( 2 cents for the 1st ounce and 1 cent for the 2nd ounce)


3. Post Card

The post card rate was 2 cents.


Sherbrooke to Cookshire, January 10, 1929
2 cents post card rate



Vancouver to Morden, Man., August 7, 1929
2 cents post card rate
Shortpaid 1 cent and taxed 2cents (double deficiency)
Postage due stamp cancelled August 10, 1929


4. Printed Matter

The printed matter rate was 1 cent for each 2 ounces.


St. Thomas to Prescott, November 5, 1928
1 cent printed matter rate



Georgetown to Crediton, March 15, 1930
1 cent printed matter rate



Toronto to Ivanhoe, October 1929
Toronto 1 cent precancelled stamp paying the printed matter rate


Ivanhoe receiver
October 30, 1929



Returned Printed Matter

Undeliverable and returned printed matter was charged the amount of the printed matter rate.


Toronto to St. Thomas, November 1929

The letter was addressed c/o Imperial Bank of Commerce and forwarded many times. The letter was returned to sender and taxed 1 cent. Due stamp cancelled at Lennoxville on November 12, 1929.




5. Business Reply Card

The business reply rate for cards sent as an enclosure with matter mailed to a Canadian address was 1/2 cent.


Forks Beddeck to Toronto, December 14, 1929
1/2 cent business reply card rate


6. Air Mail

The air mail rate was 5 cents for the first ounce and 10 cents for each additional ounce.


Victoria to Toronto, December 12, 1929
5 cents air mail rate


7. Registration

A graduated scale of registration fees was in effect. The minimum fee was 10 cents for $25 indemnity.


Toronto to Hamilton, December 19, 1929
2 cents forward letter rate + 10 cents registration fee


Registered Stationery


Windsor to London, January 4, 1930
2 cents forward letter rate + 10 cents registration fee


10 cents



Toronto to Montreal, May 26, 1929
2 cents forward letter rate + 10 cents registration fee


Ottawa local letter, June 16, 1930
2 cents local letter rate + 10 cents registration fee


8. Acknowledgment of Receipt

The acknowledgment of receipt fee at time of mailing was 10 cents.


Registered letter from Strasbourg to Duval, Sask., mailed March 11 , 1929
Acknowledged March 16, 1929


9. Special Delivery

The special Delivery fee was 20 cents.


Windsor to Montreal, November 11, 1929
2 cents forward letter rate + 20 cents special delivery fee.