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Canada

Canada Series 1883 Duty-unpaid Cigar Stamp
Christopher D. Ryan

 Starting in 1883, Canadian cigar manufacturers were allowed to have a limited number of sample boxes of cigars open in their factories. These samples were of two types: Duty-paid and duty-unpaid.

The duty-paid sample boxes were affixed with the normal excise stamps and specially cancelled by the supervising excise officer. These samples could be freely handed out to visitors.

The duty-unpaid sample boxes were affixed with a special yellow excise stamp to indicate their status. Duty-unpaid samples were for display purposes only and could not be consumed.

The first of the yellow excise stamps were provisional 1883 overprints on a special printing of a Series 1881 cigar stamp. These provisionals were lithographed and are not shown here.

The regular issue of Series 1883, duty-unpaid, sample stamp was printed by intaglio in a reported quantity of just 1500. The item shown here (courtesy of Fritz Angst) is a recent discovery as of March 2008 and the only reported example of the stamp as issued. Prior to this one example, the Series 1883 stamp for boxes of duty-unpaid cigars was known only as proofs in green.

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£500 King Edward V11 Queensland Australia
 
To start the ball rolling, and as I am a Queenslander, we have the unique KEV11 £500 from the Australian State of Queensland just magnificent, take another look, this revenue has to be one of the most beautifully engraved revenues Queensland has issued. Just one single copy has come to light in the past 100 years. The £500 was discovered on an agreement between a New South Wales registered company and a prospective company manager residing in the State of Queensland for a company yet to be formed.
 
For years speculation as to the colour of the stamp was much discussed between revenue collectors, the catalogues had the colour down as blue, until this document surfaced in the late 1970's.
 
The most widely used Commonwealth revenue catalogue is "British Commonwealth Revenues" by J Barefoot Ltd of the UK, the 2002 issue has this stamp listed as being printed black on blue-green paper, with preceding catalogues listing the colour as blue. The 2008 edition has now corrected this and the magnificent unique KEV11 £500 finally has been given the catalogue status it so much deserves.
 
Two black master die proofs of the £500 are known in private hands. Queensland archives hold a perforated colour trial in blue on plain unwatermarked paper. No printing records have survived.
 
To put this in perspective the $500 "Persian Rug" from the USA has a unique single copy known on document and up to 30 single copies recorded off document The most recent bringing US$25,000. The Queensland KEV11 £500 shown below is truly unique!

 
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2006-2007 can be seen at this link or 2008 from this link
 
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