编号 103042685

Denmark 1862/1918 - 丹麦:精选旧税票 - 来自往日收藏
编号 103042685

Denmark 1862/1918 - 丹麦:精选旧税票 - 来自往日收藏
This collection is a representative specialized assembly of Danish Revenue (Fiscal) stamps, spanning from the mid-19th century "Skilling" era to the mid-20th century "Øre/Krone" issues.
The lot is particularly interesting as it showcases multiple distinct "duty" types, identifiable by the inscriptions along the sides of the stamps. Below is an analysis of the specific categories and notable items present.
1. "Faktura-Stempel" (Invoice/Receipt Duties)
The first four rows consist of the most common Danish revenue series, used primarily on commercial invoices and receipts.
• Design: Features the Danish crown in an ornate oval with "Nr. 2" (referring to the second class of duty).
• Range: The lot includes a wide range of denominations, from low-value 10 Øre (brownish-purple) up to high-value 100 Kr (purple, bottom of the 4th row).
• Condition: These are all "Used" with typical circular date cancellations or handwritten "pen-cancels," which were standard for legal documents to prevent reuse.
2. "Opgørelses-Stempel" (Statement/Settlement Duties)
The fifth and sixth rows contain stamps inscribed OPGØRELSES STEMPEL.
• Function: These were used for official financial settlements, estate inventories, or legal accounting statements.
• Overprints: Notice the "1918" overprints in red on the 1 Kr and 2 Kr stamps (6th row, 5th and 6th from left). These were often used to adjust rates or validate stamps for a specific fiscal year during the post-WWI economic transition.
3. "Stempelafgift af Spillekort" (Playing Card Tax)
The white stamp with red ink in the bottom row (second from right) is a Playing Card Tax stamp.
• Value: 2 Kr.
• Details: Denmark has a long history of taxing decks of cards. Earlier taxes were printed directly on the "Ace of Diamonds," but by the mid-20th century, adhesive stamps like this one were used on the packaging.
4. The Classic "Skilling" Era (Early Issues)
The bottom row contains the most "antique" portion of the collection, dating roughly from 1862 to 1874.
• Currency: These are denominated in Skilling (e.g., "16 Sk.", "32 Sk."). Denmark switched to the decimal Øre/Krone system in 1875.
• Design: They feature the Danish coat of arms (three lions and hearts) inside a frame.
• Rarity: The 32 Skilling (pink/rose) and 48 Skilling stamps are typically more desirable than the later Øre issues, though their value depends heavily on the quality of the perforations and the clarity of the pen-cancel
Lot REG-167 2
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