Map showing the cantons of Switzerland (1994)

Revenue stamps of Switzerland, alphabetically by issuing area. Template:Nl

Numbering and classification according Denis Gainon (May 1996, version 5), Catalogue de timbres administratifs publics de Suisse (fiscaux et analogues): confédération, cantons, communes. Additionally the catalogue by Clayton Wallace (2016, 2nd Edition) Tourism Tax Stamps of Switzerland is used.


Federal stamps of Switzerland

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Switzerland, officially the Swiss Confederation, is a federal republic in Europe. It consists of cantons, and the city of Bern is the seat of the federal authorities. Federal revenue stamps were issued for 14 different taxes between 1915 and 1980.

Bonds and notes

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Gainon purpose classification A.

1915

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Hans Frei signature on lower corner right.

Design by Hans Frei (1868 - 1947), Swiss medallist, goldsmith and sculptor.

Consular service

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Gainon purpose classification B.

1915

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Group 1. 1915 federal bonds and notes stamps overprinted in black 'Service Consulaire Taxes'.

1920-1963

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Bill of exchange

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1920

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Arms of Switzerland. Orange-brown, perforated 11.75, unwatermarked.

Imprinted revenues

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Confederation

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Gainon group B, relief imprint. Design by Hans Frei (1868 - 1947), Swiss medallist, goldsmith and sculptor. 5 different fees were applied for different purposes. Little is known about this group, a few different dates per tax are mentioned in Gainon. Bonds were taxed 3% (№ 5).

Cantonal stamps

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The 26 cantons of Switzerland are the member states of the Swiss Confederation.

Aargau

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Aargau is one of the 26 cantons of Switzerland. Revenue stamps were issued from 1886 to 1936.

General revenue

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1886

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1908

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Fixed fees

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1913

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1936

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Poster tax

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Gainon purpose classification C, 1916. 5 different values with perforations 10 (A), 10.75-11 (B), 11-11.25 (C) or 11.5 (D).

Basel

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See separate gallery: Revenue stamps of Basel

Bern

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See separate gallery: Revenue stamps of Bern

Fribourg

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See separate gallery: Revenue stamps of Fribourg

Geneva

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See separate gallery: Revenue stamps of Geneva

Grisons

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Grisons or Graubünden, is the largest and easternmost canton of Switzerland. 15 different revenue stamps were issued from 1930 to 1947 and for tourism 39 from 1936 to 1957.

General revenue, 1943

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Purpose classification B. Two perforations: 11 (A) or 11.5 (B)

Tourism

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4 different sets were issued between 1936 and 1957.

1936-1938

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Type 1

Arms of Grisons, Gainon group 1. Two perforations: 11 (A) or 11.5 (B).

  • One line surrounds shield
  • Oval whorls
  • Upper right field of shield is correct
  • Condensed numeral field
  • Lower right whorl has no dot in the oval.

The 5c exists in three types: wide (x), 7 narrow 5 (y), cutoff 5 (z). (cf. Wallace)

1944

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Type 2

Arms of Grisons, Gainon group 2. Perforated 11.5.

  • Two lines surround shield
  • Round whorls
  • Shading in shield is incorrect
  • Condensed numeral field
  • Lower right whorl has a dot in the oval.

1944-

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Type 3

Arms of Grisons, Gainon group 3. Perforated 10.75 thick paper (A), 10.75 thin paper (B) or 11.5 (C)

  • Two lines surround shield
  • Round whorls
  • Upper right field of shield corrected
  • Spread numeral field
  • Lower left whorl resembles snake head.

Lucerne

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See separate gallery Revenue stamps of Lucerne.

Neuchâtel

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See separate gallery Revenue stamps of Neuchâtel.

Uri is one of the 26 cantons of Switzerland and a founding member of the Swiss Confederation, located in Central Switzerland. 25 different revenue stamps were issued from 1895 to 1947. 2 special stamps were issued in 1894 and 2 in 1895.

General revenue, 1895

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Purpose classification A, group 1. Perforated 12.75.

Municipal stamps

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The municipalities of Switzerland are the lowest level of administrative division in Switzerland. Each municipality is part of one of the Swiss cantons, which form the Swiss Confederation. In most cantons municipalities are also part of districts or other sub-cantonal administrative divisions. There are 2,294 municipalities in 2017, according Gainon about 800 have issued revenue stamps.

Aarau (AG)

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Aarau is the capital of the canton of Aargau. 28 different stamps were issued between 1906 and 1908. 9 special printings (S) exist.

1906

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1908

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Aarberg (BE)

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Aarberg is a municipality in the canton of Berne. 4 different stamps were issued in 1904, perforated 11.5 (A) or 14 (B). Next to these issues 28 special printings (S) exist imperforate (A), perforated 11.5 (B,C) or 14 (D).

1904

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Special printings.

L'Abbaye (VD)

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L'Abbaye is a municipality in the canton of Vaud. 4 different stamps were issued.

Adlisweil (ZH)

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Adlisweil or Adliswil is is a town and a municipality in the district of Horgen in the canton of Zürich. 24 different stamps were issued between 1906 and 1948.

Albligen (BE)

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Albligen (former French name: Albenon) is a former municipality in the Bern-Mittelland administrative district in the canton of Bern in Switzerland. 4 different stamps were issued between 1910 and 1913.

Amriswil (TG)

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Amriswil is a town and a municipality in Arbon District in the canton of Thurgau. 44 different stamps were issued between 1907 and 1970.

Arbon (TG)

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Arbon is a municipality and district capital of the district of Arbon in the canton of Thurgau. 33 different stamps were issued between 1908 and 1970.

Bellinzona (TI)

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Bellinzona is the capital of the canton Ticino. 12 different stamps were issued between 1910 and 1962.

Biasca (TI)

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Biasca is a town of the district of Riviera in the canton of Ticino. 7 different stamps were issued up to 1963.

Biel / Bienne (BE)

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Biel/Bienne is a town and a municipality in the Biel/Bienne administrative district in the canton of Berne. 88 different stamps were issued between 1892 and 1935.

Municipal tax

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Documents

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1902-1910

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Schriften-Controlle, perforated 11.5. or 13.25 (1910 - B). 5 types can be distinguished of the 1902 issue, based on small line deformations in the lower half of the stamp.

1919

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Schriften-Kontrolle, perforated 11.5.

Police

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1918-1931. Polizei-Commissariat, perforated 11.5.

City of Biel

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1919-1933.

Bremgarten (AG)

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Bremgarten is a municipality in the canton of Aargau. 29 different stamps were issued between 1905 and 1940.

Brig-Glis (VS)

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Brig-Glis is a historic town and a municipality in the district of Brig in the canton of Valais. 6 different stamps were issued in the 1930's, perforated 11.25 (A) or 13 (B) or 13x11.25 (C).

Brügg (BE)

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Brügg is a municipality in the Biel/Bienne administrative district in the canton of Bern. 12 different stamps were issued between 1907 and 1935.

Burgdorf (BE)

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Burgdorf is the largest city in Emmental in the canton of Bern. 12 different stamps were issued in 1917. Four different perforations exist: 11.25x11.5 (A), 13 (B), 11.25x13 (C) and imperforate (D).

Cadenazzo (TI)

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Cadenazzo is a municipality in the district of Bellinzona, in the canton of Ticino. 5 different stamps were issued.

Castagnola (TI)

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Castagnola is a village on the northern shore of Lake Lugano, below the mountain of Monte Brè, in the Swiss canton of Ticino. Now a quarter of the city of Lugano. Until 1972 an independent municipality. 15 different stamps were issued from 1905.

Chenit, Le (VD)

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Le Chenit is a municipality in the canton of Vaud. 2 different entertainment tax stamps were issued in 1938.

Corgémont (BE)

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Corgémont is a municipality in the Jura bernois administrative district in the canton of Bern . 17 different stamps were issued.

Courrendlin (JU)

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Courrendlin is a municipality in the district of Delémont in the canton of Jura. 10 different stamps were issued between 1901 and 1925.

Court (BE)

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Court is a municipality in the Jura bernois administrative district in the canton of Bern. 6 different stamps were issued in the 1900's.


Crissier (VD)

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Crissier is a municipality in the district of Ouest Lausannois in the canton of Vaud. 11 different stamps were issued between 1905 and 1968. 3 special issues are known.

Cully (VD)

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Cully is a former municipality in the Swiss canton of Vaud. 40 different stamps were issued from 1892. 7 special issues are known. Gainon distinguishes 9 groups.

Delémont (JU)

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Delémont is the capital of the Swiss canton of Jura. 44 different stamps were issued between 1904 and 1956.

Dornach (SO)

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Dornach is a municipality in the district of Dorneck in the canton of Solothurn. 9 different stamps were issued.

Échallens (VD)

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Échallens is a municipality in the district of Gros-de-Vaud in the canton of Vaud. 4 different entertainment tax stamps were issued.

Evilard (BE)

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Evilard is a municipality in the Biel/Bienne administrative district in the canton of Bern. 14 different stamps were issued, perforated either 10 (A) or 11.5 (B).

Giubasco (TI)

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Giubiasco is a municipality in the district of Bellinzona in the canton of Ticino. 14 different stamps were issued between 1945 and 1992.

Grenchen (SO)

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Grenchen is a municipality in the district of Lebern in the canton of Solothurn. 47 different stamps were issued between 1919 and 1971.

1923

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Arms of Gretchen. Gainon type 2. Four perforations exist: 11.25 (A), 11.5 (B), 13 (C) and 11.25x13 (D).

Grüningen (ZH)

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Grüningen is a village in the district of Hinwil in the canton of Zürich. 18 different stamps were issued between 1932 and 1953.

Guggisberg (BE)

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Guggisberg is a municipality in the Bern-Mittelland administrative district in the Swiss canton of Bern. 7 different stamps were issued in 1908 and 2 tourism tax stamps.

Herisau (AR)

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Herisau is a municipality in the canton of Appenzell Ausserrhoden. 33 different stamps were issued between 1889 and 1960.

Horgen (ZH)

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Horgen is a municipality in the district of Horgen in the canton of Zürich. 34 different stamps were issued between 1909 and 1936.

Huttwil (BE)

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Huttwil is a municipality in the Oberaargau administrative district in the Swiss canton of Bern. 29 different stamps were issued from 1903.

1903

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Gainon group 1.

Interlaken (BE)

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Interlaken is a statistic town and municipality in the Interlaken-Oberhasli administrative district in the Canton of Bern. 31 different stamps were issued between 1926 and 1933. Variations exist, some can be distinguished by measuring the distance between value numeral and 'Cts' or 'Fr'.

Kilchberg (ZH)

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Kilchberg is a municipality in the district of Horgen in the canton of Zürich. 32 different stamps were issued between c. 1916 and 1952.

c. 1916

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1941

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Köniz (BE)

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Köniz is a statistical town, however considers itself still as a village, and a municipality in the Bern-Mittelland administrative district right on the southern border to Bern in the canton of Bern. 43 different stamps were issued from 1901.

Kreuzlingen (TG)

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Kreuzlingen is a municipality in the district of Kreuzlingen in the canton of Thurgau. 33 different stamps were issued between 1908 and 1980. One tourism revenue stamp was also issued.

Küsnacht (ZH)

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Küsnacht is a municipality in the district of Meilen in the canton of Zurich. 8 different stamps were issued in 1901.

Langenthal (BE)

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Langenthal is a town and a municipality in the district of Oberaargau in the canton of Bern. 36 different stamps were issued between 1907 and 1950.

Laufen / Laufon (BE, 1994: BL)

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Laufen is a municipality and the capital of the district of Laufen in the canton of Basel-Country. 7 different stamps were issued in 1908, perforated either 11 (A) or 11.5 (B).

Lausanne (VD)

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Lausanne is the capital and largest city of the canton of Vaud. 103 different stamps were issued between 1878 and 1950.

Lieu, Le (VD)

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Le Lieu is a municipality in the canton of Vaud. 4 different stamps were issued in c. 1930.

Locle, Le (NE)

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Le Locle is a municipality in the Le Locle District in the Canton of Neuchâtel. 22 different stamps were issued between 1892 and 1950.

Lugano (TI)

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Lugano is a city in southern Switzerland in the Italian-speaking canton of Ticino. 21 different stamps were issued between 1893 and 1931.

Lützelflüh (BE)

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Lützelflüh is a municipality in the administrative district of Emmental in the Swiss canton of Bern. 15 different stamps were issued between 1904 and 1957.

Madretsch (BE)

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Madretsch is a former commune in the Swiss canton of Bern. Now a suburb of Biel/Bienne, which it joined in 1920. 5 different stamps were issued in 1903.

Mett (BE)

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Mett is a former commune in the Swiss canton of Bern. Now a suburb of Biel/Bienne, which it joined in 1920. 5 different stamps were issued in 1916.

Monthey (VS)

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Monthey is the capital of the district of Monthey in the canton of Valais. 17 different stamps were issued.

Montreux (VD)

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Montreux is a municipality in the district of Riviera-Pays-d'Enhaut in the canton of Vaud. 18 different tourism tax stamps were issued.

Moutier (BE)

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Moutier is a municipality in the Jura bernois administrative district in the canton of Bern. 22 different tax stamps were issued between 1915 and 1945.

Muri (AG)

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Muri, formerly known as Muri (Freiamt), is a municipality in southeastern Swiss Canton Aargau and is the capital of same district . 26 different tax stamps were issued.

Muttenz (BL)

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Muttenz is a municipality in the canton of Basel-Country. 30 different tax stamps were issued from 1930.

Neuhausen am Rheinfall (SH)

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Neuhausen am Rheinfall (which was called Neuhausen until 1938) is a municipality in the canton of Schaffhausen. 18 different tax stamps were issued from 1919 to 1947.


Neuveville, La (BE)

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La Neuveville is a municipality in the Jura bernois administrative district in the canton of Bern. 8 different tax stamps were issued, dates are unknown. Gainon distinguishes 3 different groups.

Nidau (BE)

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Nidau is a municipality in the Biel/Bienne administrative district in the canton of Bern. 19 different tax stamps were issued from 1910. Gainon distinguishes 4 different groups.

Niederbipp (BE)

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Niederbipp is a municipality in the Oberaargau administrative district in the canton of Bern. 19 different tax stamps were issued to c. 1976. Gainon distinguishes 2 different groups.

Ollon (VD)

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Ollon is a municipality in the district of Aigle in the canton of Vaud. 9 different tax stamps were issued from c. 1903. Gainon distinguishes 2 different groups.

Ponts-de-Martel, Les (NE)

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Les Ponts-de-Martel is a municipality in the district of Le Locle in the canton of Neuchâtel. 14 different tax stamps were issued from 1892. Gainon distinguishes 4 different groups.

Rapperswil (SG)

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Rapperswil is a former municipality and since January 2007 part of the municipality of Rapperswil-Jona in the Wahlkreis (constituency) of See-Gaster in the canton of St. Gallen. 47 different tax stamps were issued between 1917 and 1920. Gainon distinguishes 3 different groups, the first exists in white (A) and buff (B) paper.

Reconvilier (BE)

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Reconvilier is a municipality in the Jura bernois administrative district in the canton of Bern. 9 different tax stamps were issued between 1904 and 1919. Gainon distinguishes 2 different groups (1904 and 1919 issue).

Reinach (AG)

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Reinach, Aargau is a municipality in the district of Kulm in the canton of Aargau. 8 different tax stamps were issued ca. 1925.

Renens (VD)

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Renens is a municipality in the canton of Vaud. It is located in the district of Ouest Lausannois, and is a suburb of the city of Lausanne. It is the fourth largest city in the canton. 63 different tax stamps were issued between 1904 and the 1940's. Gainon distinguishes 15 groups, and several subclassifications.

Civil tax

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Gainon groups 1-7.

Non-firebrigade tax

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Gainon groups 8-10. 'Taxe non-pompier', tax levied only at cantonal and municipal level. The non-fire brigade tax is not considered as being one of the 'taxes for particular services rendered' which, without exception, are to be paid by the beneficiaries of privileges and immunities. It is calculated on the taxpayer's income.

Riehen (BS)

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Riehen is a municipality, in the canton of Basel-Stadt. 3 different tax stamps were issued around 1907.

Riggisberg (BE)

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Riggisberg is a municipality in the Bern-Mittelland administrative district in the canton of Bern. 4 different tax stamps were issued in 1921.

Roggwil (BE)

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Roggwil, Bern is a municipality in the Oberaargau administrative district in the canton of Bern. 34 different tax stamps were issued from 1916. Gainon distinguishes 5 groups.

Rorschach (SG)

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Rorschach, Switzerland is a municipality, in the canton of St. Gallen. 60 different tax stamps were issued from 1909 to 1956. Gainon distinguishes 7 groups.

Rüti (ZH)

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Rüti, Zürich is a municipality in the district of Hinwil in the canton of Zürich. 10 different tax stamps were issued in1936. Gainon distinguishes 1 group.

Saanen (BE)

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Saanen is a municipality in the canton of Berne. It is the capital of the Obersimmental-Saanen administrative district. 25 different tax stamps were issued, dates are unknown. Gainon distinguishes 5 groups.

Sainte-Croix (VD)

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Sainte-Croix is a municipality in the district of Jura-Nord Vaudois in the canton of Vaud. 5 different tax stamps were issued from 1894. Gainon distinguishes 2 groups.

Gainon group 1.

Saint-Imier (BE)

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Saint-Imier is a municipality in the Jura bernois administrative district in the canton of Bern. It is located in the French-speaking Bernese Jura (Jura Bernois). From 1925 13 different tax stamps were listed by Gainon, separated in 3 groups. Saint-Imier also issued school revenues, not listed by Gainon.

Saint-Maurice (VS)

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Saint-Maurice, or 'Saint-Maurice d'Agaune', is a small city located in the canton of Valais. It is also the capital of the district and of the municipality of Saint-Maurice. 5 different tax stamps were issued.

La Sarraz (VD)

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La Sarraz is a municipality of the canton of Vaud, located in the district of Morges. 3 different tax stamps were issued from 1904. Gainon distinguishes 2 groups.

Schaffhausen City (SH)

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Schaffhausen is a town with historic roots, a municipality in northern Switzerland, and the capital of the canton of the same name. 23 different tax stamps were issued from 1904. Gainon distinguishes 5 groups.

Spiez (BE)

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Spiez is a town and municipality on the shore of Lake Thun in the Bernese Oberland region of the Swiss canton of Bern. It is part of the Frutigen-Niedersimmental administrative district. 20 different tax stamps were issued. Gainon distinguishes 5 groups of which only issue date of group 5 is known (1938).

Steffisburg (BE)

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Steffisburg is a municipality in the administrative district of Thun in the canton of Bern. 18 different tax stamps were issued. Gainon distinguishes 2 groups.

Sumiswald (BE)

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Sumiswald is a municipality in the district of the Emmental administrative district in the canton of Bern. 49 different tax stamps were issued from 1902 to 1975. Gainon distinguishes 7 groups.

1902, group 1

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1905, group 2

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Ca. 1917, group 3

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Ca. 1916, group 4

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Design like group 3, but in blue.

Tavannes (BE)

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Tavannes is a municipality in the Jura bernois administrative district in the canton of Bern. 31 different tax stamps were issued. Gainon distinguishes 6 groups.

Wädenswil (ZH)

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Wädenswil is a municipality in the district of Horgen in the canton of Zürich. 53 different tax stamps were issued between 1887 and 1948. Gainon distinguishes 6 groups.

BERN


See also: Revenue stamps of Switzerland
Map of the canton Bern
Bern arms

Template:Multilingual description


Canton of Bern

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The canton of Bern is the second largest of the 26 Swiss cantons by both surface area and population, located in west-central Switzerland. Cantonal revenue stamps were issued for 4 different purposes (classifications A-D), and for tourism tax. Most stamps were printed by Kümmerly & Frey (German Wikipedia).

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Purpose classification A. Arms of Bern inscribed Kanton Bern.

1865

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Bern coat of arms. Gainon group 1.

General revenue

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Purpose classification B. Arms of Bern inscribed Kanton Bern.

1865-1872

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Bern coat of arms. Imperforate.

Bern arms 1865 fine print
1865 without watermark
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Gainon group 1, № 1. Fine print, orange to orange-brown.

1872 watermarked
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Gainon groups 2 and 3, № 2-3, 16 types. Coarse print, in which the bear in the coat of arms has less or no fine lines. Watermark small 'CB' normal and inverted (I and Ia). Group 3 large 'CB' watermark normal and inverted (II and IIa). Group 3 is known in thick (A-B) and thin (C-D) paper.

1874-1877

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Watermark IIIa inverted 'B'

Gainon groups 4-6, № 4-6, 12 types. Perforated 11.75. Group 4 watermarked large 'CB' normal and inverted (II and IIa), group 5 'B' normal and inverted (III and IIIa) and group 6 'S' (IV).

1880

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Gainon group 7, № 7-21. Arms of Bern inscribed Canton Bern, each corner ornamented, right text 'MARKE'.

Watermark 'S'
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Watermark IV 'S'

Different perforations exist, 11.5-11.75 (B), 12.75-13 (C) or mixed 11.5x11.5x13x11.5 (D).

Watermark 'S' inverted
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Watermark IVa 'S' inverted

Different perforations exist, 11.5-11.75 (E), 12.75-13 (F).

Value 15 in each corner
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Numeral above lower right 15

Gainon group 8, № 22, 8 types. Design changes: right text 'TIMBRE', '15' in each corner. Small numeral above lower right 15: 1, 2 (a), 3 (b), 4 (c) or 5 (d). Sometimes a small dot in the lower left corner. Watermark 'S' (A) or inverted (B). perforated 12.75x10.25.

1881

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Gainon group 9, № 23-28. Value in centimes. Different type of cancellations exist, common are fiscal, manuscript (and later railway), uncommon are postal.

Without numeral and 'K'
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Without numeral and 'K' above lower values. Watermark 'S' and perforated 11.5 (A) or 12.75x10.25 (B) or inverted 'S' and perforated 12.75x10.25 (C).

With numeral and 'K'
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Subtype a: with small numeral above lower left value and 'K' above lower right value. Numerals 1-5 exist for the 5c, 10c, 30c and 60c. Watermark 'S' and perforated 12.75x10.25 (B) or inverted 'S' and perforated 12.75x10.25 (C). Perforation 11.5 does not exist. 'K' is the first initial of the printing company Kümmerly & Frey.

The theory is that there were five types of stamps transferred to the lithographer's stone making up the complete plate for the sheets of the 1880 and 1881 issue. The stamps in rows carry the same number, the stamps in column are sequenced downwards (cf. M.N. Thaler).

Details of the 10c lower left corner with numeral 1-5:

Stamps:

1886

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Gainon group 10, № 29-37. Design changes: leaves on the left, no numeral above lower right value, but numerals exist for the 15c: 1 (a), 2 (b), 3 (c), 4 (d) or 5 (e). Watermark 'S' (A) or inverted (B). Perforated 12.75x10.25.

The 15c is known in two types, thick (I) or thin (II) lower left '15'.

1892-1902

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Date (IX.97) on left leaf

Gainon group 11, № 38A-50A, № 38B-41B, № 45B-48B. Value in centimes and design changes: Month (Roman numerals) and year inscribed on one of the lower left leaves (ranging from X.92 to X.02). Value in each corner, but no numerals or letter 'K' above lower value. Watermark 'S' (A) or inverted (B, uncommon), perforated 12.75x10.25. From 10-1898 (X.98) the corner '10' has a top dash. The 15c like Gainon group 10, thick (I) or thin (II) corner numerals.

1893-1898

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Date on right leaf, number (here 2) and K inscribed

Gainon group 12, № 51-56. A large group with numerous different types (estimated 142). Month (Roman numerals) and year inscribed on one of the lower right leaves, ranging from III-93 to VI-98. Watermark 'S', perforated 12.75x10.25. The 5c, 10c and 30c (like Gainon group 9) can have small numerals (1-5) above lower left value and letter 'K' above lower right value. The 60c (like Gainon group 9) can have small numerals (1-5) above lower left value without letter 'K' above lower right value.

  • 5c № 51: 3 dates, with or without numerals: 3x6=18 types
  • 10c № 52: 7 dates, with or without numerals: 7x6=42 types
  • 20c № 53: 3 dates, without numerals: 3 types
  • 30c № 54: 8 dates, with or without numerals: 8x6=48 types
  • 60c № 55: 5 dates, with or without numerals (without 'K'): 5x6=30 types
  • 1fr № 56: 1 date, without numerals: 1 type

1902

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Gainon special issue, № S4-S6. Month (Roman numerals) and year inscribed on one of the lower left leaves. Watermark 'S', perforated 12.75x11.25, black.

1903

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1903: Inscription 'H Kümmerly'
1903 and 1906, decoration in lower part of value frame.

Gainon group 13, № 57-71. Changed design. This group bears the name of one of the owners of the printing company 'H Kümmerly' (Hermann Kümmerly) below the front right paw of the bear. Watermark IV ('S' - A), 10c exists with inverted 'S' (B). Perforated 12.75x10.25.

1906

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Gainon group 14, № 72-87. Changed, less detailed design without engraver's name. Five types can be distinguished:

  • A: Watermark IV ('S'). Perforated 12.75x10.25. Brown-lilac to red-brown on yellowish paper,
  • B: Watermark IV ('S'). Perforated 12.75x10.25. Lilac-brown/red on white paper,
  • C: Watermark IVa ('S' inverted). Perforated 12.75x10.25. Lilac-brown/red on white paper,
  • D: Watermark IV ('S'). Perforated 9.75x12.5. Lilac-brown/red on white paper,
  • E: Watermark IVa ('S' inverted). Perforated 9.75x12.5. Lilac-brown/red on white paper.

1914

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Gainon group 15, № 88-100. Design like group 14, overprinted 'WECHSELSTEMPEL'. Watermark IV ('S'), perforated 12.75x10.25.

1930+

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1930, no decoration in lower part of value frame.

Gainon group 16, № 101-115. No decoration in lower part of value frame. Watermark IV ('S' - A) or watermark IVa ('S' inverted B). Perforated 9.75x12.5.

1934+

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1934, square undecorated value frame.

Gainon group 17, № 116-130. Square undecorated value frame. Watermark IV ('S' - A) or watermark IVa ('S' inverted B). Perforated 9.75x12.5.

Fixed fees

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Purpose classification C. Intended for taxation of a precisely defined service, mixed usage with general revenue stamps was common practice (eg. the 1938 postal cheque fragment above).

1878

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Arms of Bern inscribed Kanton Bern. Gainon group 1, № 1-8. Watermark 'B' (III), 50c., 1Fr. and 2Fr. are known with inverted 'B' (IIIa). Perforated 11.75. Numerous shades.

1884

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Gainon group 2, № 9-22. Arms of Bern inscribed Canton Bern and Gebührenmarke. Watermark 'S' (A), some values known with inverted 'S' (B). Perforated 12.75x10.25.

1903-1918-1930

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1903-1930, value frame round at top.

Gainon group 3, № 23-41. Value frame round at top. Up to 80c the numeral can be either in dark green or black (subtype a-c). Four main types can be distinguished:

  • A: Watermark IV ('S'). Perforated 12.75x10.25,
  • B: Watermark IVa ('S' inverted). Perforated 12.75x10.25,
  • C: Watermark IV ('S'). Perforated 9.75x12.5,
  • D: Watermark IVa ('S' inverted). Perforated 9.75x12.5.
Type A-B: perforated 12.75x10.25
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Type C-D: perforated 9.75x12.5
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1933+

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1933, square value frame.

Gainon group 4, № 42-61. Square value frame, perforated 9.75x12.5. Three main types can be distinguished:

  • A: Watermark IV ('S'),
  • B: Watermark IVa ('S' inverted),
  • C: No watermark.

War tax

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Purpose classification D, № 1-3. Fixed fees (50c. № 65, 1Fr. № 48a and 2Fr. № 50) overprinted 'KW' (Kriegswirtschaftsamt).

Bern City

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Police tax

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1908

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1908, bear touches upper diagonal in arms.

Gainon group 1, № 1-12. Bear touches upper diagonal in arms. Perforated 11.5.

1908-1927

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Gainon group 2, № 13. Smaller diagonal dash on '1' and smaller ornament in top corners. Perforated 11.5.

1927

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Gainon group 3, № 14-24. Bear is smaller and does not touch upper diagonal in arms. Perforated 11.

1927, bear does not touch upper diagonal in arms.

1939

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Gainon group 4, № 25-38. New design. Imperforate (A) or perforated 11 (B).

Chancellery

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1930

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Gainon group 14, № 72-77. Light (A) or dark colors (B). Group 15, № 78-85. Perforated 11 (A) to 11.5 (D).

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Gainon group 17, № 88-95. Vormundschafts-bureau.

Tourism

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Gainon group 1-3, № 1-9. Colored paper with wide shield, inscribed Beherbergungs-Abgabe (Mountain Lodge Duty). Group 1 perforated 10.75-11 (A) or 11.25-11.5 (B). Group 2 perforated 11.25-11.5. Group 3 perforated 11.5. Wallace № 1-16.

Markings

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Gainon distinguishes three different categories of revenue markings:

  • Hand stamps (A), from 1805. Gainon groups 1-4, № 1-14.
  • Preimprinted marking (B). Gainon groups 1-2, № 1-2.
  • Relief (dry) marking (C), from 1805. Gainon groups 1-13, № 1-34.

Municipalities of the canton of Bern

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There are 351 municipalities in the canton of Bern (as of January 2017), of which some issued revenue stamps.

Aarberg

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In Aarberg 4 different stamps were issued in 1904. Perforated 11.5 (A) or 14 (B), and next to these issues 28 special printings (S) exist imperforate (A), perforated 11.5 (B,C) or 14 (D).

Special printings.

Albligen

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Albligen (former French name: Albenon) is a former municipality in the Bern-Mittelland administrative district in the canton of Bern in Switzerland. 4 different stamps were issued between 1910 and 1913.

Biel / Bienne

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Biel/Bienne is a town and a municipality in the Biel/Bienne administrative district. 88 different stamps were issued between 1892 and 1935.

Municipal tax

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Documents

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1902-1919 issues. Schriften-Controlle, perforated 11.5. or 13.25 (1910 - B). 5 types can be distinguished of the 1902 issue, based on small line deformations in the lower half of the stamp.

Police

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1918-1931. Polizei-Commissariat, perforated 11.5.

City of Biel

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1919-1933.

Brügg

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Brügg is a municipality in the Biel/Bienne administrative district. 12 different stamps were issued between 1907 and 1935.

Burgdorf

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Burgdorf is the largest city in Emmental. 12 different stamps were issued in 1917. Four different perforations exist: 11.25x11.5 (A), 13 (B), 11.25x13 (C) and imperforate (D).

Corgémont

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Corgémont is a municipality in the Jura bernois administrative district. 17 different stamps were issued.

Court

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Court is a municipality in the Jura bernois administrative district. 6 different stamps were issued in the 1900's.

Evilard (BE)

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Evilard is a municipality in the Biel/Bienne administrative district. 14 different stamps were issued, perforated either 10 (A) or 11.5 (B).

Guggisberg

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Guggisberg is a municipality in the Bern-Mittelland administrative district. 7 different stamps were issued in 1908 and 2 tourism tax stamps.

Huttwil

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Huttwil is a municipality in the Oberaargau administrative district. 29 different stamps were issued from 1903.

Interlaken

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Interlaken is a statistic town and municipality in the Interlaken-Oberhasli administrative district. 31 different stamps were issued between 1926 and 1933. Variations exist, some can be distinguished by measuring the distance between value numeral and 'Cts' or 'Fr'.

Köniz

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Köniz is a statistical town and a municipality in the Bern-Mittelland administrative district right on the southern border to Bern. 43 different stamps were issued from 1901.

Langenthal

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Langenthal is a town and a municipality in the district of Oberaargau. 36 different stamps were issued between 1907 and 1950.

Laufen / Laufon (1994: BL)

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Laufen is currently a municipality and the capital of the district of Laufen in the canton of Basel-Country. 7 different stamps were issued in 1908, perforated either 11 (A) or 11.5 (B).

Lützelflüh

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Lützelflüh is a municipality in the administrative district of Emmental. 15 different stamps were issued between 1904 and 1957.

Madretsch

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Madretsch (formerly Mardrez) is a former commune in the Swiss canton of Bern. Now a suburb of Biel/Bienne, which it joined in 1920. 5 different stamps were issued in 1903.

Mett

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Mett is a former commune in the Swiss canton of Bern. Now a suburb of Biel/Bienne, which it joined in 1920. 5 different stamps were issued in 1916.

Moutier

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Moutier is a municipality in the Jura bernois administrative district. 22 different tax stamps were issued between 1915 and 1945.

Neuveville, La

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La Neuveville is a municipality in the Jura bernois administrative district. 8 different tax stamps were issued, dates are unknown. Gainon distinguishes 3 different groups.

Nidau

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Nidau is a municipality in the Biel/Bienne administrative district. 19 different tax stamps were issued from 1910. Gainon distinguishes 4 different groups.

Niederbipp

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Niederbipp is a municipality in the Oberaargau administrative district. 19 different tax stamps were issued to c. 1976. Gainon distinguishes 2 different groups.

Reconvilier

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Reconvilier is a municipality in the Jura bernois administrative district. 9 different tax stamps were issued between 1904 and 1919. Gainon distinguishes 2 different groups (1904 and 1919 issue).

Riggisberg

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Riggisberg is a municipality in the Bern-Mittelland administrative district. 4 different tax stamps were issued in 1921.

Roggwil

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Roggwil, Bern is a municipality in the Oberaargau administrative district. 34 different tax stamps were issued from 1916. Gainon distinguishes 5 groups.

Saanen

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Saanen is the capital of the Obersimmental-Saanen administrative district. 25 different tax stamps were issued, dates are unknown. Gainon distinguishes 5 groups.

Saint-Imier

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Saint-Imier is a municipality in the Jura bernois administrative district in the canton of Bern. It is located in the French-speaking Bernese Jura (Jura Bernois). From 1925 13 different tax stamps were listed by Gainon, separated in 3 groups. Saint-Imier also issued school revenues, not listed by Gainon.

Spiez

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Spiez is a town and municipality on the shore of Lake Thun in the Bernese Oberland region of the Swiss canton of Bern. It is part of the Frutigen-Niedersimmental administrative district. 20 different tax stamps were issued. Gainon distinguishes 5 groups of which only issue date of group 5 is known (1938).

Steffisburg

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Steffisburg is a municipality in the administrative district of Thun in the canton of Bern. 18 different tax stamps were issued. Gainon distinguishes 2 groups.

Sumiswald

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Sumiswald is a municipality in the district of the Emmental administrative district in the canton of Bern. 49 different tax stamps were issued from 1902 to 1975. Gainon distinguishes 7 groups.

1902, group 1

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'e' of 'Gebühr' slanted.

1905, group 2

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Ca. 1917, group 3

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Without dots before and after 'SUMISWALD'.

Ca. 1916, group 4

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Design like group 3, but in blue.

Tavannes

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Tavannes is a municipality in the Jura bernois administrative district in the canton of Bern. 31 different tax stamps were issued. Gainon distinguishes 6 groups.

Map showing the cantons of Switzerland
Historic map of the canton Basel

Revenue stamps of Basel (Switzerland), by issue group. Template:Nl

Numbering according Denis Gainon (1996, version 5), Catalogue de timbres administratifs publics de Suisse (fiscaux et analogues) confédération, cantons, communes. For tourism tax stamps the catalogue by Clayton Wallace (2016, 2nd Edition) Tourism Tax Stamps of Switzerland is used.

Canton of Basel-Stadt

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The Canton of Basel-Stadt (Basel-City) is one of the 26 cantons of Switzerland. The city of Basel and the municipalities of Bettingen and Riehen form its territory. Stamps either depict the arms of Basel, or the arms and the basilisk, the guardian creature and traditional symbol. Stamps were issued for 15 different purposes (classifications A-O), and for tourism tax.

Basel arms

Police

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Purpose classification A. Arms of Basel.

Group 1-5

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1860-1884

Group 6

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1932, size 36x39.5mm, perforated 11.5.

Group 7

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Size 21x27mm, perforated 11.5.

Group 8

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Different background design, perforated 10.75-11 but 11.5 and 15.25 exists. Thin paper (A) or thick paper (B).

Group 9 -11

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Bill of exchange

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Purpose classification B. Arms of Basel and basilisk.

Basilisk with arms sculpture

1870

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Exist imperforate (A), perforated 11.5 (B), 11.75-12 (C) and 12.75-13 (D - only 7 cents).

1883

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Three different perforations exist; imperforate (A), perforated 11.5 (B) or 12.75-13.25 (C). The year '1883' is very small in the design.

Perforation B, 11.5.
Pale rose-carmine (1) or rose-carmine (2):

Perforation C, 12.75-13.25.
Pale rose-carmine (1), pale rose-light red (2) or rose-carmine (3):

Bordereaux

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Purpose classification C. Employers had to file a pay-roll report in the form of an individual periodical reporting leaflet (feuillet de cotisations) for each insured wage earner employed, plus a summary sheet (bordereau) for the entire group. The bordereau lists the name, registration number, and total contribution amount of each worker employed by the employer. Tax stamps were affixed on the bordereau as proof of the payment of social insurance contributions.

1884

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Arms of Basel and basilisk. Colours range from light to dark brown. Three different perforations exist; imperforate (A), perforated 11.5 (B) or 12.75-13.25 (C).

Perforation B, 11.5.

Perforation C, 12.75-13.25.

1899

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Arms of Basel. Colours range from brown to lilac-brown. Two different perforations exist; perforated 11.5 (A) or 12.75-13.25 (B). The 5Fr. and 10Fr. exist with watermark (D).

Perforation A, 11.5.

Perforation B, 12.75-13.

General revenue

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Purpose classification D.

1884

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Arms of Basel and basilisk. Many shades of green are known. Three different perforations exist; imperforate (A), perforated 11.5 (B) or 12.75-13.25 (C).

1899

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Arms of Basel. With and without watermark. No watermark, three different perforations; perforated 11.5 (A), 12.75-13 (C) or 12.75-13 and partial horizontally imperforate (D). Watermarked; perforation 11.5 (B) and perforation 12.75-13 (E).

No watermark, perforation 11.5 (A).

No watermark, perforation 12.75-13 (C or D).

1914

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Arms of Basel. Normal and thick paper (a), perforated 11.75.

Stocks and bonds

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Purpose classification E.

1883

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Arms of Basel and basilisk. Colours range from light to dark grey-blue.

Group 1
Inscription: 'OBLIGATIONEN & ACTIENSTEMPEL'. Two different perforations exist: 11.5 (A) or 12.75-13 (B).

Group 2
Inscription: 'OBLIGATIONENSTEMPEL'. Perforated 11.5.

Bailiff (Betreibungsamt)

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Purpose classification F. The Swiss bailiff or debt collecting office (Betreibungsamt) is a cantonal or communal public and independent office which is responsible for the appropriate legal procedures for initiation of proceedings.

1897

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Arms of Basel and basilisk. Perforated 11.5, straight legs of the 'M' of 'TAXMARKE'.

1904

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Numerals. Clear (A) or dark (B) colors. Perforated 11.5.

1905

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Arms of Basel and basilisk. Perforated 11.5, straight legs of the 'M' of 'TAXMARKE'.

1906-1944

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Arms of Basel and basilisk. Perforated 11.5-11.75, splayed legs of the 'M' of 'TAXMARKE'.

1924-1944

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Arms of Basel and basilisk. Surcharges on 1906-1944 issue. Perforated 11.5-11.75, splayed legs of the 'M' of 'TAXMARKE'.

1913-1930

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Arms of Basel and basilisk. Similar design as the 1897 issue. Perforated 11.5, straight legs of the 'M' of 'TAXMARKE'.

1920

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Arms of Basel and basilisk. Similar design as the 1913-1930 issue. Perforated 15.25, straight legs of the 'M' of 'TAXMARKE'.

Frontier police

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Purpose classification G. Arms of Basel. 7 different issues are known.

1917-1927

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Registry office (Zivilstandsamt)

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Purpose classification H. Stamps depict the Basel Minster (1911 issue) or the arms of Basel. 3 different issues are known between 1911 and 1958. The issues of 1958 cannot be shown here due to license policy.

1911-1939

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Harbour due (Hafenabgabe)

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Purpose classification J. Arms of Basel. From 1934 to the 1940's the Rhine Navigation Office ('Rheinschiffahrtsamt') used 21 different stamps (3 sets) to collect Rhine harbour dues. The exact issue date of series 2 and 3 is unknown.

1934-

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Public health service

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Purpose classification L. Numerals and 'Oe.K.K.' or 'Ö.K.K.', for Öffentliche Krankenkasse.

1937-1942

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War tax

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Purpose classification M. Arms of Basel.

1941

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Bicycle control

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Purpose classification O. Arms of Basel, stamps issued with talon.

1944-1975

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Tourism

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Arms of Basel.

1942

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Round period following 'RP' or 'FR'.

Square period following 'RP' or 'FR'.

Municipalities of the canton of Basel-Landschaft

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There are 86 municipalities of the canton of Basel-Country, as of 2009.[1], of which some issued revenue stamps.

Riehen

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Riehen is a municipality, in the canton of Basel-Stadt. 3 different tax stamps were issued around 1907.

References

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  1. "Liste officielle des communes de la Suisse - 01.01.2008". Office fédéral de la statistique. Archived from the original on 12 June 2009. Retrieved 15 December 2008. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)
See also: Revenue stamps of Switzerland
Map of the canton of Lucerne
Lucerne arms

Template:Multilingual description

Canton of Lucerne

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The canton of Lucerne is located in the centre of Switzerland. 279 different stamps were issued between 1878 and 1957 for general tax purposes only, categorized by Gainon in groups 1-11. Special issues are known.

The amount of tax in Lucerne, as in Schwyz and Zug, was defined by the size of the document (discontinued in 1950). For simple legal matters:

  • 5c - 1/8 bogen, smaller or equal to A6
  • 10c - 1/4 bogen, A5
  • 20c - 1/2 bogen, A4
  • 40c - 1 bogen, larger or equal to A3

The tax stamps of Lucerne were to be cancelled either by manuscript (company name and date) or handstamp.[1]

1878

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Group 1. Arms of Lucerne, without overprint.

1880-1887

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Group 2. Arms of Lucerne, with overprint month and year.

1889-1890

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Group 3. Arms of Lucerne, with overprint 'Emission', month and year.

1891-1894

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Group 4. Changed design, overprint 'E' (of Emission) in corner upper left, numeral (month) in corner upper right and the year in the lower corners. Size 22x31.5mm.

1894-1896

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Group 5. Same design as group 4 but larger size, 24.5x34mm. The 'C' of 'Cts.' measures 1.5mm. Perforated 14.

1896-1940

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Group 6. Same design as group 5 but inscription in different font and larger size. The 'C' of 'Cts.' measures 1.8mm. Perforated 13.75-14.

1896-1897

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1898-1905

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1906-1909

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1910-1937

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References

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  1. Gross, J. (1889). Stempel-Vorschriften für Wechsel, Checks und andere Handelspapiere sowie die wichtigsten wechselrechtlichen Bestimmungen ausländischer Staaten. Berlin, Heidelberg: Springer Berlin Heidelberg. p. 79. ISBN 9783662326855.
See also: Revenue stamps of Switzerland
Map of the Canton of Fribourg

Template:Multilingual description


Canton of Fribourg

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The Canton of Fribourg is a canton of Switzerland located in the west of the country.

Canton of Fribourg arms

Commerce

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Arms of Fribourg. Purpose classification A.

1862-1867

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Gainon group 1. Inscribed Timbre de Comerce. Imperforate.

Gainon group 2. Changed color.


Special issue
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1876

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Gainon group 3. Right vertical text reads bottom up.

Gainon group 4. Right vertical text reads top down.

1882

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Corner ornament touches design

Gainon group 5. Color modified, the ends of the two top corner ornaments touch the interior design. The word 'COMMERCE' 1.7mm. Perforated 11.5 (A) or 12.75-13 (B). No watermark but 10c-50c exist with watermark (a).

Special issue
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1895

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Gainon group 6. Inscribed Timbre Mobile Gradué.

Special issue
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1907

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Ends of corner ornament do not touch design

Gainon group 8. Larger stamps. The word 'COMMERCE' larger (2mm). The ends of the two top corner ornaments do not touch the interior design. Perforated 11.5, no watermark (A), watermarked (B) or 12.75-13, no watermark (C) or watermarked (D).

Commerce supplement

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Arms of Fribourg. Purpose classification B.

1862

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Gainon group 1. Inscribed Timbre de Comerce / Visa Supplem. Imperforate.

Special Issue
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1876

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Gainon group 2.

Non commercial visa

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Arms of Fribourg. Purpose classification E.

1870

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Gainon group 1. Inscribed Visa en Lieu de Timbre Gradué. Perforated 11.75 (except 1a - 12.75-13).

Revenue documents

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Arms of Fribourg. Purpose classification F.

1862

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Gainon group 1. Inscribed Timbre de Dimens(sion Ordinaire). Imperforated.

Special issue
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Private agreements

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Arms of Fribourg. Purpose classification J.

1865

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Gainon group 2. Inscribed Actes Sous Seing-Privé. Five different types by perforation and separation lines:

  • A: 11.75, no lines
  • B: 11.75, with lines
  • C: 12.75, no lines
  • D: 12.75, with lines
  • E: 13.25, with lines

Poster tax

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Arms of Fribourg. Purpose classification K.

1882

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Gainon special issue. Inscribed Visa en Lieu de Timbre / Affiches.

Permanent poster tax

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1908-1958. Arms of Fribourg, inscribed Affiche Permanente. Purpose classification L, Gainon groups 1-5.

Conveyance

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Arms of Fribourg. Purpose classification N.

1905

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Gainon groups 1 and 2. Inscribed Lettre de voiture. Group 1: crude design, either perforated 11.5 (A) or 12.75 (B), brown-olive (a) or green (b-c). Group 2: fine design, sharper drawn leaves, larger cross with more rays. Perforated 11.5.


Other

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Unlisted stamps, possible cinderellas.

See also: Revenue stamps of Switzerland
Map of the Canton of Fribourg

Template:Multilingual description

Canton of Geneva

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The French-speaking Canton of Geneva is the westernmost canton of Switzerland.

Canton of Geneva arms

Commerce

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Arms of Geneva. Purpose classification A.

1860

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Group 1, imperforate.

Special issue
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1865

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Group 2. Imperforate (A), 11.25 (B) or 11.75 (C).

1877-1887

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For catalogue numbers 29-83 Gainon distinguishes different issue groups depending on:

  • wing of the arms eagle: open (group 3, 4, 7) or closed (group 5, 6, 8)
  • differences in the value inscription: type I (group 3, 5, 7, 8) and II (group 4, 6, 7, 8)
  • 10 different combinations of paper type, watermark and perforation, A-J:
    • Paper X: smooth, thick and opaque (A, B, C, I)
    • Paper Y: rough, medium thick, opaque to slightly transparent (D, E, G, H, J)
    • Paper Z: rough, thin and transparent (F, not watermarked and only perforated 11.5-11.75)

The 5c pink with an open wing (29 and 45) for example, exists in 8 different types in two groups (3 and 4). Different shades also exist.

Eagle wing

Inscription types

1877 group 3
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Open eagle wing. Value inscription type I.

1887 group 4
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Open eagle wing. Value inscription type II.

Special issue
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Imperforate, with and without value inscription.

1887, Group 5
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Closed eagle wing. Value inscription type I.

1887, Group 7
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Open eagle wing, black value inscription.

1887, Group 8
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Closed eagle wing, black value inscription. 1 franc value inscription type I (№ 74) or II (№ 75).

1887, Group 9
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Different design. Printers inscription 'F. de Siebenthal & Cie, Geneve' at bottom.

Conveyance

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Arms of Geneva. Purpose classification B.

1865

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Group 1, imperforate. Inscribed LOI DU 1 FÉVRIER 1865. Used by the Geneva freight (railway-)station and weighing office, often cancelled GENEVE C.F.F. (meaning Chemins de Fer Fédéraux Suisses - Swiss Federal Railways), and/or GENEVE P.V. meaning Petite Vitesse (low speed), GENEVE G.V. meaning Grande Vitesse (urgent, high speed).

1876

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Group 2. Inscribed CANTON DE GENEVE. One stamp which comes in 12 different types, depending on color, perforation and paper type. Perforations 11.5 (a, b, c), 11.75 (d) or 12.75 (e). No watermark except 2aB (lilac, 11.5, coarse opaque paper). Three different paper types:

  • Smooth and opaque (A)
  • Coarse and opaque to semi-translucent (B)
  • Thin and semi-translucent to semi-transparent (C)

Different colors, shades of violet and gray:

  • Lilac (2 and 2a)
  • Gray to violet-gray (2b)
  • Light gray-lilac (2c)
  • Gray-lilac (2d and 2e)

1918

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Group 3. Changed design.

Stock exchange

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Arms of Geneva. Purpose classification C. 4 different groups are known.

1931

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Group 2-4.

General tax, 1892

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Arms of Geneva. Purpose classification E. Lithographed by Lanz.

Hospital tax

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Purpose classification H. 1902-1922, group 1.

Poster tax

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Arms of Geneva. Purpose classification M. 9 different groups are known, issued between 1924 and 1967.


See also: Revenue stamps of Switzerland
Map of the canton Neuchâtel
Canton Neuchâtel arms

Template:Multilingual description

Canton of Neuchâtel

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The Republic and Canton of Neuchâtel is a canton of French-speaking western Switzerland. In 2007, its population was 169,782. The capital is city of Neuchâtel. Stamps were issued for 6 different purposes (classifications A-F). Special issues exist.

Court taxes

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Purpose classification A. Arms of Neuchâtel.

1879, group 2

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Perforated 11 (A), 11.5 (B) or 12.75-13 (C). Stamps with watermark I, 2 or 3 letters of 'ANNONAY', exist (a).

1879, group 3

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Imperforate (A), perforated 11.5 (B) or 12.75-13 (C). Stamps with watermark II or III, beaver, exist.

1879, special issue

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Imperforate.

1890, group 4

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Perforated 11.5 (A), 11.75 (B) or 12.75-13 (C).

1925, group 5

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Redrawn. Perforated 10.75-12 (A), 11.25 (B) or 11.5 (C).

Administrative tax

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1921, group 1

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Perforated 10.5-10.75 (A), 11 (B), or 11.25 (C), 11.5 (D - most common) or mixed (E).

City of Neuchâtel

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Neuchâtel is the capital of the Swiss canton of Neuchâtel on Lake Neuchâtel. Stamps were issued for communal tax from 1891 to 1975. Gainon distinguishes 17 different issue groups. Special issues exist.

1891 - c. 1930

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Municipalities

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There are the 31 municipalities of the canton of Neuchâtel, as of 2018.[1], of which some issued revenue stamps.

Locle, Le

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Le Locle is a municipality in the Le Locle District in the Canton of Neuchâtel. 22 different stamps were issued between 1892 and 1950.

Ponts-de-Martel, Les

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Les Ponts-de-Martel is a municipality in the district of Le Locle in the canton of Neuchâtel. 14 different tax stamps were issued from 1892. Gainon distinguishes 4 different groups.

References

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  1. "Liste officielle des communes de la Suisse - 01.01.2008". Office fédéral de la statistique. Archived from the original on 3 March 2016. Retrieved 15 December 2008. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)