365 / September 2017

GENERAL REGISTRARS STAMPS: 50 s., block of six proofs on receipt paper of Shell Company of Estonia, with printing order number at bottom, dated 12.XI.37, ungummed, mentioned in footnote by  Kulo p.64. Very rare proof, very fine (Kulo P-2)

Revenue stamped papers - stamped bill of exchange forms. Fiscal duty stamps were affixed to bills of exchange until May 1, 1923, then official bill of exchange forms with imprinted stamps replaced the fiscal duty stamps. The forms could be purchased at banks and post offices. The sale price of the forms amounted to 0,2% of the denomination and is indicated at the top right of each form. The imprinted stamp at the left of the form shows a design with the Estonian coat of arms, the denomination of the form and "Riigi Trükikoda" (=State Printing Office) . The Marka and the Kroon series show slightly different Estonian coats of arms. Stamped bill of exchange forms "Vekslipaber", 20 Mk "PROOW", 50 Mk used, 100 Mk. used and 500 Mk "PROOW" without printed text and lines probably essay. Kulo p.89 (Kulo 4, 7, 8, 12)  

Stamped bill of exchange form "Vekslipaber", 6000 mk, unused, lightly toned, folded, rare, Kulo p.89 (Kulo 17)

Stamped bill of exchange forms "Vekslipaber" 20 s. and 50 s. used,  4 kr. unused and 8 kr. without printed text and lines probably essay. The 20 s. was used in 1942 during the German occupation, hand-written "Rma" over "Kr." and "Penni" over senti, Kulo p.90 (Kulo 19, 22, 27, 29E)

Stamped bill of exchange form "Vekslipaber", 500 kr., unused, rare, folded, very fine, Kulo p.90 (Kulo 40)

Estonian tax paid issues (excise tax stamps) are described in Eesti Filatelist No.31 (E.F.1977, pp.208-212, The English-language summary there (p.212) states "So far no effort has been made to catalogue these [Excise Duty] stamps ... Likely, the main reason has been the scarcity of such material... All Excise Duty stamps were printed by the State Printing Works in Tallinn and sold to the manufacturers by the Estonian State Bank or Branches in provincial towns. Also these duty stamps were obtainable from certain post offices." Although the exemplary American work "Essays and Proofs of United States Internal Revenue Stamps" dedicates 107 pages (pp.329-436) to tax paid issues, Estonian tax paid issues have only been preliminarily catalogued in Eesti Filatelist No. 31. All tax paid issues below show the Estonian coat of arms. The catalog numbers used here are those established in Eesti Filatelist. Wine ("Veini"), up to ("Kuni") 3/4 Liter, tax paid issue, violet, silk paper, marked "PROOV", very fine (E.F. E:2)    

Inland Produced Wine ("Sisemaa veinide"), up to ("Kuni") 1/2 liter, tax paid issue, orange, silk paper, overprinted "PROOV", strip of 2 plus a hinged single. The bottom revenue of the strip has a small hole (E.F. F:1)

Foreign Wines ("Välismaa veinide"), up to ("Kuni") 3/4 Liter, tax paid issue, carmine, silk paper, overprinted "PROOV", "6 tük[ki]" (=6 pieces) printed at margin, wide margin at bottom, a horizontal line and a rectangle at the bottom margin. No additional strip was printed at each side (E.F. G:2)  

Foreign Wines ("Välismaa veinide"), up to ("Kuni") 1 Liter, tax paid issue, blue, silk paper, no additional printed strip at each side, overprinted "PROOV", hinged (E.F. G:3)  

Inland Produced Champagne ("Sisemaa vahuveini"), up to ("Kuni") 3/4 Liter, tax paid issue, carmine, silk paper, overprinted "PROOV", strip of 3 with a bottom margin plus a single, vertical fold (E.F. I:1)  

Inland Produced Champagne ("Sisemaa vahuveini"), up to ("Kuni") 1 Liter, tax paid issue, green, silk paper, overprinted "PROOV", complete pane of five with wide margins. "5 tükki" (=5 pieces) printed at margin. E.F. No. 31 does not picture or indicate the color of this 1 liter tax paid revenue, in contrast to other tax paid revenues, probably because of the inaccessibility of this rarity. The 5 revenues have an additional printed strip of 90 mm at each side, not pictured for I:1 in E.F. No.31. 3 vertical folds, probably unique, very fine (E.F. I:2)  

Inland Produced Champagne ("Sisemaa vahuveini"), up to ("Kuni") 1/2 Liter, tax paid issue, orange, silk paper, overprinted "PROOV", sheet of nine. Not yet catalogued, the corresponding values for 3/4 Liter and 1 Liter are catalogued in E.F. The 9 revenues here contain each an additional printed strip of 90 mm at each side, not pictured for I:1 and I:2 in E.F. No.31. The liquor tax paid revenues series was for 1/2, 3/4 and 1 Litres This is a sheet of the missing 1/2 Liter Inland Produced Champagne not yet catalogued. 3 vertical folds, probably unique, very fine (E.F. --- )  

Spirituous Liquor ("Peenviina"), up to ("Kuni") 3/5 Liter, tax paid issue, violet, silk paper, marked "PROOV", very fine (E.F. K:2 )  

Yeast ("Presspärmi"), up to ("Kuni") 400 g, tax paid issue, brown, silk paper, marked "PROOV", very fine (E.F. L:5)  

Cigars and Cigarillos ("Sigari ya Sigarillo"), 5 "tükki" (=5 pieces/cigars), III sort, tax paid issue, darker brown than in the subsequent lot, marked "PROOV", very fine (E.F. ---  )

Cigars and Cigarillos ("Sigari ya Sigarillo"), 5 "tükki" (=5 pieces/cigars), III sort, tax paid issue, light brown. Only catalogued in the unpublished draft for an Estonian Revenue Stamps catalog by John A. Norton (see lot below) as W2, two tête-bêche gutter pairs, altogether 8 proofs, marked "PROOV", wide margin at left, toned in the gutter otherwise very fine (E.F. ---)

Cigars and Cigarillos ("Sigari ya Sigarillo"), 5 "tükki" (=5 pieces/cigars), Kõrgen A sort, tax paid issue, marked "PROOV", Only catalogued as a hand-written entry in the unpublished catalog draft by John A. Norton (see lnext lot) very fine (E.F. ---)    

Estonian revenue stamp literature Draft copy of an unpublished catalogue "Estonian Revenue Stamps" (1917-1941) by John A. Norton, before his passing away, many manual additions and corrections. 33 pages. In addition a Catalogue of Adhesive Revenue Stamps of Germany, vol.VIII, German Occupation Issues 1914-1919/1939-1945, by Erler and Norton, 2nd revised edition, 141 pages, 1996.

 Cigarettes ("Paberossid ja Sigaretid"), B Sort, 10 Tükki, tax paid issue, marked "PROOV", block of four from the top left corner, not catalogued, very fine (E.F. ---)  

Cigarettes ("Paberossid ja Sigaretid"), II Sort, 25 Tükki, tax paid issue, very fine (E.F. B:2)  

Tobacco ("Tubakas"), "Kõrgem B sort" Higher B grade, 100 g, tax paid issue, violet, silk paper, marked "PROOV", very fine (E.F. C:2 )    

1992, Documentary stamps 10 s., horizontal pair, imperforate variety, Kulo p.81, mint never hinged

 1941, Old age pension plan/Rentenversicherung, Ostland, with inscription "OSTLAND", Kulo p.77 (Kulo 28-36)  

1941, Health insurance, German occupation, Reichskommisariat Ostland Rentenversicherung with inscription "LETTLAND" and used in Estonia, Latvia and Lithuania, Kulo p.75 (Kulo 2-11)  

GERMAN OCCUPATION WORLD WAR II: 1941, Tartu 15 k., imperforated block of four with bottom sheet margin, cyrillic text printed on both sides, without gum, fine (Hurt/Ojaste G:1)  

1941, Tartu 15 k. imperforated proof with upper sheet margin and clear double print, on business form paper with estonian and cyrillic text on both sides, without gum, fine (Hurt/Ojaste G:2)  

1941, Tartu 15 k. imperforated proof on thick paper, block of four from the upper left sheet margin, without gum, fine (Hurt/Ojaste G:8)

1941, Tartu 20 k. imperforated proof as block of eight from the upper left sheet corner, cyrillic text printed on both sides, without gum, fine (Hurt/Ojaste G:1)

1941, Tartu 20 k. imperforated proof as horizontal pair, on front  Estonian letters "M m", at back printed Estonian script/Schreibschrift, without gum, left stamp with crease, otherwise fine (similar to Hurt/Ojaste G:2, Eichenthal No.17, p.106, but not on cigarette paper)

1941, Tartu 20 k. imperforated proof dark green, double print, block of four with bottom sheet margin, without gum, fine (Hurt/Ojaste G:4)

1941, Tartu 30 k. imperforated proof on white chalk paper with grey reverse, block of four with lower sheet margin, without gum, fine (Hurt/Ojaste G:1)  

1941, Tartu 15-30 k., set of 3 imperforate blocks of four, 15 kop. and 30 kop. top left corner blocks, 20 kop right margin block, mint never hinged, minor gum irregularities, fine  

1941, Reconstruction Fund 60k. imperforated vertical pair with bottom sheetmargin, printed on front of multicolored Russian advertisement sheets. The proof printed at the back of the advertising sheet is catalogued in Hurt/Ojaste (G:1, subsequent lot), but not this proof printed in front of the advertising sheet, without network, without gum, fine  

1941,Reconstruction Fund issue 60 k. as imperforated block of four, printed on the back of multicolored Russian advertisement sheets, a very decorative show piece, explaining the purpose of the advertising sheets ("МОСКОВСКОЕ ПИВО", beer from Moscow, with most of the text printed on the proofs, the text is also mentioned in Eichenthal), without network, without gum, rare, fine, signed Nemvalz and Klein (Hurt/Ojaste G:1, Eichenthal No.24, p.107)  

1941, Reconstruction Fund issue 60 k. imperforated gutter block of four, without network, without gum, fine (Hurt/Ojaste G:2A)

1919, 5 C. green complete printed sheet with 4 x 100 stamps, unused, kept together by glassine, despite faults a very interesting and rare item