SORTING OUT WHAT HAPPENED WITH QL36 AND QL36a IN BETWEEN 1893 AND 1913

Transcription

1 SORTING OUT WHAT HAPPENED WITH QL36 AND QL36a IN BETWEEN 1893 AND 1913 Jean-Pierre Forest BNAPS # R5885 Grey Violet Grey 1903 Violet Grey Fi~ 1: Major color variation on QL36 [] I Fig 2: QLJ6a (1904) bl"owd variety BNAPEX 2001 OTTAWA, August 29 th

2 th A presentation by Jean-Pierre Forest on August 29, 2001, at BNAPEX 2001 in Ottawa, Ontario. Copyright 2001 by Jean-Pierre Forest Published by permission as a Special Supplement to Canadian Revenue Newsletter m 38, February 2002 ISSN

3 2 INTRODUCTION Back in 1887, in the province of Quebec, Canada, QL36 was used in 21 law courts [2] and 71 registration offices [3]. In 1964, 2 years before usage of revenue stamps was tenninated, there were 35 law courts one per judicial district, and 82 registration offices, one per registration division [4]. The small registration office processed around one transaction to 20 transactions per day (Carleton office) to more than 1000 in the case of major offices such as Montreal and Quebec City. Today, with the advent on new technologies (DVD, numeric registration, imaging) the need of paper as a medium of storage is expected to disappear in a few years from now. Fig 3. QL Cents Law stamp QL36 QL36 is found mainly on deeds ofsale ofland, deeds ofhypothec, marriages, transfers of property, deeds of custody, notices to the registrar following a death, a court judgment, a declaration of company and on other documents issued before or after a Court judgment (affidavit, notice). QL36 is also found in the accounting books. [5]. The fee of 50 Cents denomination on QL36 (Fig. 3) was used for standard non complex documents which contain 400 words or less [6]. For more complex transactions a higher denomination stamp was used (QL37 to QL52) (ANNEX Ill). To date I saw QL53-55 only in the accounting books. Very few ofthese items survived and did surface to date Proof material for the brown color For your information and in order to visualize the variation of color which occurred with QL36 and QL36a, I placed one document per year starting 1893 to 1913 on the nearby table. Annex I is a partial summary of the QL36 appearing on the documents on display. There is one document per month starting December 1903 through May 1905 corresponding to the time span where the brown color was used in the Montreal and Labelle offices. Fig 4. shows one stamp per year mounted by date according to the pen cancel or the punching device cancel. [7]

4 F~" 'I QL1~, QL3<:.o..j 18~3-13\3 A COl..O~ VAfl..'fH,"o"J [1]

5 3 Proofmaterial for earliest and latest use of QL36 There is one document per month in 1893 thus showing earliest use of QL36. There is also one document per month in 1913 for the purpose of showing the latest use ofql36. FINDINGS Close examination of QL36 on each document on the display leads to the following observations: 1- First use ofql36 was near or before June 13, 1893 [8] and May 27, is the lastest known date ofusage for precursor QLI9; 2- Last use of QL36 was on or after November 15, 1912 and earliest date of usage ofsuccessor QL60 is October 10, 1912; 3- Starting in 1893 and ending in 1912, 3 major colors are observed: grey, violet, brown. a) crrey: b) Violet: [9] c) crrey: 1903 d) Brown: [10] e) Violet: f) crrey: [11] 4- Condition ofconservationmay affect the color and aging ofstamp; 5- The brown colorwas used 2 months: April 1904 and May 1904; 6- A brown-hybrid color was used from December 1903 to March 1904 and from June 1904 to April 1905; 7- Sometimes the violet color may migrate brownish when oxidizing on aging documents; re: Beauharnois Light & Power document dated 1902; [12] 8- Date ofusage may differ in the 73 registration offices according to the load ofdocuments processed daily and the rate ofturnover ofthe stamps; 9- The use ofa punching device replaced the pen cancel after 1909;

6 4 CONCLUSION The brownish color is found from December 1903 to May 1905; The true brown color appeared in between April and May 1904 which is 2 months on a 240 months time span. The brownish color appeared on a time span of 1 1;2 year. REFERENCES: [1] For a color copy, see: [2] Statuts Refondus du Quebec, 1888, Vol. I, Titre I, art. 70. [3] L'annuaire des Registrateurs de la province de Quebec, Montreal, Eusebe Senechal & Fils, Imprimeurs, 1887, pp [4] Revised Satutes ofouebec, 1964, Elizabeth IT, Vol I, cap 5, S IQ-B. [5] L'annuaire des Registrateurs de la province de Quebec, Montreal, Eusebe Senechal & Fils, Imprimeurs, 1887, pp [6] Tariffof fees for Registrars in the province of Quebec, Executive Council Chamber, Quebec, 6 December 1883; to come into force on the first day of February next, [7] For a color copy see [8] Early use QL36 on document in re: «Notice of death to the Registrar by Rosalie Pitre (MONTREAL) «dated June 16, [9] Violet QL36 on document with printer's tab on selvage in re: «Declaration of partnership: Lewis A. Hart's Sons (MONTREAL») dated August 29, [10] Brown QL36a on document in re: «Declaration of partnership: D. Rattray & Sons (MONTREAL») dated April 21, [11] Violet QL36 on document in re : «Bordereau d'un bail: Edouard Marechal & Marie-Louise Carriere (MONTREAL») dated August 26, [12] Aging Document in re: «Beauharnois Light Heat & Power Co.» dated May 13, 1902 with QL32 oxydizing color. [13] Jean-Pierre Forest, Les timbres de loi et autres timbres fiscaux de la province de Quebec ( ), La Societe philatelique de Quebec, Quebec, 3 decembre p. 9. [14] The numbering system used for the classification ofstamps in the text is the one used by E.S.1. van Dam, The Revenue Stamp Catalogue, The Unitrade Press, Toronto, 2000, 147 p.

7 ANNEX I : INVENTORY OF DOCUMENTS SURVEYED AND COLOR OF QL32 AFFIXED IVOIj$eq 11[)e:~J., :..... c:tjlil~lir <l'e~!@()fuillaittl::~t~.. :1.. :.1[)e:NTSE.C.9N[)P.I~...1. [)ATJ:!jJ:~NRE(; :1 107QL36 gris-noir gris hybrid QL36,QR7(3).QR QL36 gris-noir grishybrid QL36.QR5,QR QL36gris-violet gris hybrid QL36(2),QR5.QR QL.36 gris-violet-fonce gris hybrid QL36.QR5.QR QL36 gris-violet gris hybrid QL36,QR5,QR QL36gris-violet gris hybrid QL36,QR5(4) QL36 violet violet violet QL36,QR5.QR L.36.. vi()iet~bl1.jll. violel hy~ridol-36,qr7.9r9 19()o.:()i~ QL3fjViol~t... violet... violetql36,qr5.qr QL36 violet. violet.... v.i.o.l.et QL36,QR5,QR6 1901~06~1A...117QL3 j violet v.i.o.i.~t"iol~t...ql36,ql32(3),qr5.,qr6.1902~()2~1a 117 QL36 violet-noir violet QL36,QR5.QR QL36 gris-pale gris.. QL36,QR5.QR QL36 gris~fonce gris QL36,QR5,QR QL36 gris grisgris QL36,QR5.QR6,QR QL36 gris gris gris QL36,QR5,QR QL36 gris grisgris. QL36.QR7(2).QR QL36a brun-gris brun QL36a.QR5,QR6.QR QL36a brun-gris brun QL36a,QR5(2).QR : QL36abrun-gris...brun.....QL36a,QR7(3).QR QL36a brun-gril; brun...ql36a,qr7,qr Qp'6a. brun...brun brun.. QL36a,QR5,QRE).QRL QL36abru l'l brunbrun.. QP6a,QR5.QRE) 190:+05::: QL36a brun.... brun...brun.cll36?,qr1l.190:+0~ QL36a brun brun brun QL36a,QR QL36a brun-violet brun QL36a,QR5.QR6,QR QL36a brun-violet br-ull QL36a.QR5(2).QR ()7~()g 134QL36a brun-violet brun QL36a.QR5,qR6,QR QL36a brun-violet brun QL36a.QR5,qR6.QR QL36 brun-violet brun QL36,QR5(2) : QL36 brun-violet brun QL36,QR5(2),QR7.QR QL36 brun-noir-fonce noir QL36.QR5.QR6.QR QL36 brun-noir-fonce noir QL36,QR7(3) : QL36 ::~~~~~~~~~t~:~~~: ~~!~::::.::.. :::: ::::::~ '::": ':.:".::: ::::::.:::'" :9:~~$,:qR~(~):,:g:~I;q:~I1:: '1'9b~03~2'" QL:36... brun~rl0ir~foncil noir QL36.QR7(3) QL36gri!>-:brul'l~pale gril>.... ClL36.QR5JClR j,qg11190~ 11~08. 14iOL.36 gris-pale gris gris QL36.QR5,QR6,QR QL36 gris-pale grisgris QL36,QR5(2).QR8,QR QL36 gris-pale gris gris QL36,QR8(3) QL36 gris-pale gris gris QL36,QR5.QR6 19~ L.36gris-pale grisgris QL36,QR5.QR QL36 gris-pale grisgris QL36,QR5(4) QL36 gris-pale gris gris QL36,QR QL36 gris-pale gris gris QL36,QR6,QR QL36 gris~pale...9ris...9ris.....ql36.qr8,qr16(2),qr22... T~~t~~n 152 QL60..QL60.QR8,QR1E)(2),QR QL36 gris~pale gris..9ris QL36,QR16,QR QL QL60,QR16,QR QL6Q.... ClL60,QR16,QR H5..

8 ANNEX IT : CHECKING WITH OTHER QU2/42 The question asked was does the others QL32/42 follow the same pattern? For this purpose I check with other documents at hand. Figure 2 shows the following findings: YEAR QL32 QL33 QL34 QL35 QL36 QL37 QL38 QL40 QL ruey 1894 ruey ruey ruey ruey grey 1895 ruey ru 1896!!rev 1897 lttey-black!!rev-black!!rev-violet violet 1898 lttey violet 1899 violet Black-brown 1900 violet-brown 1901 violet violet 1902!!rev 1903 brown 1904 brown black-lttey 1905 brown-!!rev 1906 lttey-violet black 1907 ruey ruey-black 1908 ruev 1909!!rev 1909 violet violet oale-!!rev!!rev 1910!!rev 1911!!rev 1912 ruev violet violet

9 ANNEX Ill: IDENTIFICATION OF QL32-43 ( ) [13] 9 1. TIMBRES DE LOI PROVINCE DE QUEBEC 1.3 EMISSION QL:SS 10 Cents gris-violet 20 Cents gris-violet 30 Cents gris-violet 40 Cents gris-violet 50 Cents gris-violet 60 Cents gris-violet 70 Cents gris-violet 70 Cents bleu Qt.. c.'o QLlfl.. 80 Cents gris-violet 80 Cents bleu 90 Cents gris-violet I S vert