Fee Stamp Revenues

Pre-printed cheque from Landsbanki Íslands, Reykjavík. The check is issued by Fiskveiðihlutafélagið Hængur in 1937. A 10 aur postage stamp has been affixed to the check, as was allowed instead of using a specially printed Greidslumerki fee stamp. The stamp then cancelled with the office hand stamp of the entity issuing the cheque. Cheques or invoices/receipts with such usages of stamps instead of Greidslumerki are scarcely seen. For reasons probably not easily proven, the former applies especially to those where the postage stamp has actually been cancelled (either by manuscript or hand stamp). My suspicions lean towards it being so that used postage stamps were often removed from such documents due to their (even if only miniscule) value, while unused stamps without gum were closer to being worthless. This stamp duty was charged on checks and invoices/receipts over 20 Icelandic krónur in value during the years 1935-1941. More details on this can be read in Þór Þorstein's book on Icelandic revenues and theis usages available in .pdf format on the website of the Icelandic Philatelic Federation: https://www.postsaga.is/is/baekur/thor-thorsteins/gjalda-og-sofnunarmerki-auk-stimpla-a-islandi

• Lot: 61458