TUNISIA GENERAL DUTY

Transcription

1 Tunisia had been conquered by the Arabs, and nominally passed under the control of the Turkish Empire. Local rule was headed by the Husaynid dynasty Bey, who were effectively autonomous by the 19th century. From the 1840s, French and Italian commercial inrterest grew in this region. Loans were advanced by western financiers to the Bey, to advance development, and for personal reasons. Due to high interest rates and poor management, a crisis was reached in 1869 when the country was declared bankrupt. A commission, led by France, with British and Italian help, took over financial control of the country, leaving the Bey merely as a figurehead. The Congress of Berlin, held in 1878 to supervise the dismemberment of the Ottoman Empire, granted Tunisia to the French sphere of influence. Following tribal uprisings, the French militarily occupied Tunis in 1881 and declared the Regency of Tunis to be a French Protectorate. From the 1880s, French financial systems were gradually introduced, with revenue stamps to collect duty on documents and financial papers. The revenue thus collected helped repay the old debts and aided social welfare. By the 1930s, French investment in agriculture, mines and infrastructure had brought considerable growth to the country, albeit the major beneficiaries remained French settlers and administrators. After the brief German occupation of 1942, Tunisia returned to French hands, but demands for independence had been growing, and France was no longer able to sustain her former vast Empire. Under the leadership of Habib Bourguiba, the Neo-Destour party campaigned for autonomy by political means and armed conflict. Faced with defeat at Dien-Bien Phu in Vietnam, and an increasingly desperate situation in Algeria, France granted automony to Tunisia in The former Bey briefly became the monarch. Elections of 1956 gave sweeping support to Bourguiba, who abolished the monarchy, replacing it with a secular but moderate one-party state. In 1981 Ben Ali replaced Bourguiba in a velvet coup. Despite economic progress up to 2000, he in turn was forced to leave the country in 2011 in the wake of mass protests about unemployment and unequal opportunities, which turned into the "Jasmine Revolution". Thanks to Bernard Dormy, Andrew McClellan, Habib M'henni, International Stamps (Krakow) and Wolfgang Morscheck for additional scans. GENERAL DUTY Inscribed FISCAL Key type, main design (including medallion) all in the same colour, just the value in second colour. No wmk. Perf 13½. 1. 5c bistre & blue c bistre & blue c bistre & blue c bistre & blue c bistre & blue c bistre & blue c bistre & blue c bistre & blue c bistre & blue c bistre & blue c bistre & blue F yellow-green & red F50 yellow-green & red F yellow-green & red F yellow-green & red F yellow-green & red F yellow-green & red F pale blue & red F pale blue & red F pale blue & red F pale blue & red F pale blue & red F pale blue & red F pale blue & red F pale blue & red F pale blue & red F pale blue & red F pale blue & red F pale blue & red Medallion in a darker colour (threecolour print). Values in France and cents have comma as a separator, except 4F50 and 7F50 which use a period. No wmk. Perf 13½ c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue F yellow-green, green & red F05 yellow-green, green & red F20 yellow-green, green & red F40 yellow-green, green & red F50 yellow-green, green & red F yellow-green, green & red F yellow-green, green & red F yellow-green, green & red F50 yellow-green, green & red F yellow-green, green & red F yellow-green, green & red F yellow-green, green & red F50 yellow-green, green & red F yellow-green, green & red F yellow-green, green & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red As above, but wmk AT. Values in Francs and cents have comma as a separator, except 1F30, 4F50 and 7F50 which use a period. Considerable variety of shades. Perf 13½ c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue c bistre, sepia & blue F yellow-green, green & red F05 yellow-green, green & red F10 yellow-green, green & red F20 yellow-green, green & red F30yellow-green, green & red F40 yellow-green, green & red F50 yellow-green, green & red F yellow-green, green & red F yellow-green, green & red F yellow-green, green & red F50 yellow-green, green & red F yellow-green, green & red F50 yellow-green, green & red F yellow-green, green & red

2 F50 yellow-green, green & red F yellow-green, green & red F yellow-green, green & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red Fpale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red F pale blue, dark blue & red Fpale blue, dark blue & red Fpale blue, dark blue & red F pale blue, dark blue & red Surcharges with two short bars, close together, in black. With wmk (1938 issue), except the couple stated no wmk (1930 issue) F on 75c F on 80c F on 1F F on 1F F on 1F F on 15c F on 1F F on 1F F on 1F F on 4F a. no wmk F on 5F F on 7F (no wmk) F on 7F Similar surcharges, but medium length bars, in red (R) F on 5c (R) F on 5c (R) F on 5c (R) Surcharges with two wide, thin bars, widely spaced, in red (R). With wmk (1938 issue) F on 35c (R) F on 40c (R) F on 1F50 (R) F on 60c (R) F on 70c (R) F on 80c (R) F on 1F40 (R) Inscribed ROYAUME DE TUNIS. Wmk AT. Perf 13½ F green & red F green & red F green & red F green & red F green & red F blue & red F blue & red F blue & red F rose & blue F rose & blue Inscribed ROYAUME DE TUNISIE. Figure of value exists A) widely spaced, or B) closely spaced. Wmk AT. Perf 13½ F green & red F green & red F green & red F green & red (174. 5F green & red) F green & red F green & red F green & red F green & red F green & red A ( F green & red) F green & red B F green & red F green & red F green & red F green & red F green & red F blue & red F blue & red F blue & red F blue & red F blue & red F rose & blue F rose & blue F rose & blue A B Inscribed REPUBLIQUE TUNISIENNE. Wmk AT. Perf 13½ F green & red F green & red F green & red F green & red F green & red F green & red F green & red F green & red F green & red F green & red F green & red F green & red F green & red F green & red F green & red F blue & red F blue & red F blue & red F blue & red F blue & red F rose & blue F rose & blue F rose & blue : New currency : 1F = 1 millieme, 1000F = 1 Dinar. The above revenues continued to be used into the 1960s, after the currency change, while stocks lasted. From c1972 inflation meant that revenues stamps began to appear with face values expressed in Dinars. These were generally expessed as "1,000" etc New currency (1000milliemes = 1Dinar). Wmk AT. Perf 13½ m green & red m green & red m green & red m green & red m green & red m green & red m green & red m green & red m green & red m green & red m green & red m green & red m green & red m green & red m green & red m blue & red m blue & red

3 m blue & red m blue & red m blue & red D rose & black D rose & black D rose & black D rose & black D500 rose & black Simplified coat of arms. 7m with straight top of "7". Wmk AT. Perf 13½ m green & red m green & red (252. 4m green & red) m green & red m green & red ( m green & red) ( m green & red) ( m green & red) ( m green & red) ( m green & red) ( m green & red) m green & red ( m green & red) m green & red ( m blue & red) ( m blue & red) ( m blue & red) m blue & red c1972. Same design, but wmk AGT. 7m with curvy top of "7". Perf 13½. (270. 1m green & red) m green & red (272. 4m green & red) m green & red m green & red (275. 7m green & red) m green & red ( m green & red) m green & red m green & red m green & red ( m green & red) m green & red m green & red m green & red m green & red m green & red ( m green & red) m green & red m green & red m blue & red m blue & red m blue & red m blue & red m blue & red m blue & red m blue & red m blue & red ( m blue & red) m blue & red m blue & red m blue & red D55 rose & black D500 rose & black c1974. Slightly smaller format, large figures of value. Wmk AGT. Perf 14x m green & red-brown m green & red-brown m green & red-brown m green & red-brown m green & red-brown m green & red-brown m green & red-brown m green & red-brown m green & red-brown m blue & deep red m blue & deep red m blue & deep red m blue & deep red m blue & deep red m blue & deep red D blue & red D blue & red D blue & red D blue & red c1992. Same design, but wmk ITVF m blue & violet m blue & violet D blue & red D blue & red D blue & red Dblue & red D blue & red c2010. Value at left m blue & black m deep green & black D brown & black D500 brown (?) & black D brown (?) & black D blue & black D deep pink & black D brown (?) & black D blue & black c2012. Same design but smaller format m deep pink & brown D brown & black D yellow-green & black

4 4 AFFAIRES ETRANGERES Stamps inscribed "A E". Tax on overseas property or financial transactions D100 vermilion & black D750 bright blue & black D bright blue & black D300 bright blue (?) & black D500 green & black D600 orange & black Other values probably exist. c1992. Same design, some new colours, but wmk ITVF m bright blue & black m orange (?) & black D750 bright blue (?) & black D slate-blue & black D300 vermilion & black AFFICHES (POSTERS) c1974. Currency expressed as "D". GRATIS = Exempt, COURTOISIE = Fee waived. Wmk AGT sideways. Perf 13½. 1. GRATIS green & black COURTOISIE pale blue & black D050 orange & black D100 orange & black D200 orange & black D300 orange & black D400 orange & black D500 rose & black D600 rose & black D700 rose & black D rose & black (12. 1D100 rose & black) 13. 1D200 rose & black D500 rose & black D grey-blue (shades) & black D500 blue & black (17. 2D750 blue & black) 18. 3D blue & black D500 blue & black D blue & black D blue & black D500 blue & black c2000. Similar design, but larger format, and currency expressed with Arabic letter m blue & black D100 blue & black D colour? & black D600 dull green & black Value in same colour as stamp. No wmk. Perf c yellow-brown c blue c red c violet c1974. Currency expressed as "M". Wmk AGT sideways. Perf 13½ m pale orange & black m pale orange & black m pale orange & black m pale orange & black m pale orange & black m red & black m red & black A New rates, surcharged "Tarif porté / à" in two lines, new value, and two bars. 30c Type A : curled loop at top of "3"; Type B : loop with full ball at top of "3" c on 5c yellow-brown c on 10c blue a. no stop after "c" A. 30c on 15c red Type A B. Type B c on 20c violet B c1976. Revised key type : inscription panel at top is deeper. Currency expressed as "M" or "D". Wmk AGT sideways. Perf 13½ m orange & black m orange & black D rose & black

5 1924. Figure of value in black. No wmk. Perf c blue c violet c rose c orange AUTO Vehicle licence stamps. Two part stamps, one part attached to driver's logbook, and the other (overprinted DUPLICATA) retained in official records. All are rare, valuations are nominal. Not all "duplicata" halves have been seen but are assumed where others in the series exist General key type, issued in pairs, first stamp (A) as illus for driver, second stamp (B) overprinted DUPLICATA in black or in violet (V) for official records. 1A. 2000F green & black B. 2000F green & black A. 5000F rose & black B. 5000F rose & black Ba. ovpt violet (V) A. 10,000F blue & black B. 10,000F blue & black A. 20,000F yellow-brown & black B. 20,000F yellow-brown & black A. 30,000F lilac & black B. 30,000F lilac & black Issued in pairs, first stamp (A) for driver, second stamp (B) hanstamped DUPLICATA in black or in violet (V) for official records. 6A. 2000F green & black B. 2000F green & black Ba. ovpt violet (V) A. 5000F rose & black B. 5000F rose & black A. 10,000F blue & black B. 10,000F blue & black Ba. ovpt violet (V) A. 20,000F yellow & black B. 20,000F yellow & black A. 30,000F lilac & black B. 30,000F lilac & black A B Key type now inscribed TAXE AUTO and REGENCE DE TUNIS, and then ovpt ROYAUME DE TUNISIE, issued in pairs, first stamp (A) as illus for driver, second stamp (B) overprinted DUPLICATA in black, for official records. 11A. 2000F green & black B. 2000F green & black A. 5000F rose & black B. 5000F rose & black A. 10,000F pale blue & black B. 10,000F pale blue & black A. 20,000F pale orange & black B. 20,000F pale orange & black A. 30,000F lilac & black B. 30,000F lilac & black Key type (probably white background) now inscribed TAXE AUTO and ROYAUME DE TUNIS, and then ovpt REPUBLIQUE TUNISIENNE, issued in pairs, first stamp (A) as illus for driver, second stamp (B) overprinted DUPLICATA in black, for official records. 16A. 2000F green & black B. 2000F green & black A. 5000F rose & black B. 5000F rose & black A. 10,000F pale blue & black B. 10,000F pale blue & black A. 20,000F pale orange & black B. 20,000F pale orange & black A. 30,000F lilac & black B. 30,000F lilac & black Key type with white background, now inscribed TAXE AUTO and REPUBLIQUE TUNISIENNE. 16A. 2000F green & black A. 5000F rose & black B. ovpt DUPLICATA (R) A. 10,000F pale blue & black A. 20,000F pale orange & black A. 30,000F lilac & black Only one example of a duplicata has been reported on the above issue, and none reported on later issues Key type with white background, as above, dated F green & black F rose & black ,000F pale blue & black ,000F pale orange & black ,000F lilac & black

6 Key type with white background,, dated F green & black F rose & black ,000F pale blue & black ,000F pale orange & black ,000F lilac & black Key type with white background, as above, dated F green & black F rose & black ,000F pale blue & black ,000F pale orange & black ,000F lilac & black Key type with white background, as above, dated F green & black F rose & black ,000F pale blue & black ,000F pale orange & black ,000F lilac & black Issues for later years may exist. CARTE D'IDENTITE Identity card. c1976. Key type with deeper top panel. Wmk AGT. Perf 13½ m red & black c1992. Same design, but wmk ITVF. Perf 13½. 2. 5D red (?) & black CHANCELLERIE Droits d'expédition - fee for issue of certificate of birth, marriage or death Value on white background. No wmk. Perf c yellow-green c orange F50 dull green F carmine Surcharge for new rates. 5. 1F on 30c yellow-green F on 60c orange F on 1F50 dull green F on 3F carmine Value in black on coloured background. 9. 1F sepia & black F dull green & black

7 CONNAISSEMENTS (BILLS OF LADING) Four part stamps, A : the first stamp with face value was affixed to the shipper's original bill of lading document, and B : the matching "Control" stamps were affixed as proof of carriage to one, two or three official counterparts. Control stamps had no face value; single examples can only be linked to the matching face value by their colour and watermark A; Stamp with value; B : Control. No wmk. Perf c brown F20 green (shades) F20 brown 9shades) F40 dull blue Same design, new values. No wmk. Perf F80 pale green F80 red-brown The control halves are slightly different shades compared with the 1922 issue Surcharged for new rates. Surcharge is only on the "A" portion, part "B" remains as unsurcharged issue F30 on 4F80 pale green F30 on 4F80 red-brown Same design as 1922 and 1929, but wmk AT. Perf F30 yellow-green F30 red-brown F60 blue Same designs as Figures of value in black. For part B stamps, some colours repeat those used on earlier issues and so these are left unpriced. Wmk AT. Perf F lilac & black F hreen & black F plum & black F blue & black F green & black F plum & black F rose & black F green & black F blue & black Changed format, Arms with dark background. Wmk AT. Perf 13 (?) F green ( F blue) ( F violet) Arms on white background. Wmk AT. Perf F green F blue F violet Surcharged for new rates. Surcharge is only on the "A" portion, part "B" remains unsurcharged so same as previous issue. 5. 2F40 on 60c brown F80 on 1F20 green F80 on 1F20 red-brown F60 on 2F40 dull blue Figures of value in black. Wmk AT. Perf F85 green & black F85 plum & black F70 blue & black Inscription changed to REPUBLIQUE TUNISIENNE. Wmk AT. Perf F green F blue F violet Surcharged for new rates. Surcharge is only on the "A" portion, part "B" remains as unsurcharged issue F on 5F85 green & black F on 5F85 plum & black F on 11F70 blue & black

8 New currency. Wmk AT. Perf M green M blue ( M violet) CONSULAIRES For use on passports, identity cards and travel documents c1990. Small key type, with Arabic inscription (= "Receipt / Consular Fee") and value in second colour stated. Perf D100 yellow & black D yellow & black D300 yellow & black D yellow & black COPIES Fee for additional copies of court documents No wmk. Perf 13½ c yellow-brown to brown c slate F80 rose F purple-brown F slate Examples on card, also other colours and other values, are printer's trials New Arms in simplified design (and scales and lion reversed). Wmk AT. Perf M green M violet-blue M pale blue M violet Same designs but wmk AGT. Perf M green M violet-blue M pale blue M violet c2000. Key type with shield at right. (10. 25D) D violet & black ( D) Tax rates doubled. Same design, new values (the previous 6F continued in use, to tax documents previously charged at 3F). The 12F has dot below F, other values with line below F as original design of No wmk. Perf 13½ c brown F20 slate F40 green... * F60 yellow-brown F blue Only a few mint examples of the 2F40 exist, possibly from archives. This value was later issued in 1918 as a surcharged stamp Surcharged with new value and bars only c on 30c brown Surcharged, two wide bars over old value and "Tarif / porté / à" in three lines c on 30c brown

9 13. 2F on 1F20 slate See also issue of Surcharged, "Tarif porté / à" in two lines, and new value (no bars) c on 60c brown F on 60c brown F60 on 1F20 slate F on 1F20 slate F40 on 1F80 rose F on 1F80 rose F on 2F40 green F on 3F60 yellow-brown F on 6F slate F on 12F blue F on 12F blue Similar surcharges for rates doubled, but thick, short bar over old value F on 1F yellow-brown a. 2F on "1F" thicker F on 2F sepia F on 3F yellow-brown F on 4F green F on 6F dark blue F on 10F blue F on 20F rose Same design as No wmk. Perf F & 1/10 green DIMENSION Tax originally based on document size Arms. No wmk c violet-black c brown c yellow-brown F20 rose F80 violet-black (1919) F40 rose (1910) F60 purple Surcharged, "Tarif porté à" in one line, and new value (no bars) F on 60c brown F on 1F20 slate F on 1F80 rose F on 2F40 green Design of 1895 but figures of value smaller. No wmk. Perf F yellow-brown a. "1F" thicker b. slating "F" F sepia F yellow-brown F green F dark blue F blue F rose Rates doubled, surcharged on issue of 1919, and single two thin, long bars over old value (same style as surcharge of 1918) F on 1F yellow-brown (thick "F") New rates, surcharges with three long bars over old value F60 on 2F sepia F60 on 2F 1/10 green F20 on 4F green F80 on 6F dark blue F80 on 10F blue F40 on 10F blue Surcharged with new value and two bars c on 30c violet-black c on 90c yellow-brown New rates. Surcharged "Tarif porté / à" in two lines, and new value c on 60c brown F60 on 1F20 rose F40 on 1F80 violet-black F20 on 2F40 rose F80 on 3F60 purple

10 F on 4F carmine F on 6F violet New rates. Surcharged "Tarif / porté / à" in three lines, and new value above the bars F60 on 30c violet-black Surcharged "Tarif porté / à" in two lines, and new value (but no bars) F on 60c brown F on 1F20 rose F on 1F80 violet-black F on 2F40 rose F on 3F60 purple Surcharged "Tarif porté / à" in two lines, but new value above the bars. Type face of the surcharge is smaller and often with clogged ink F on 2F carmine a. ovpt double F on 4F carmine Further new rates. Surcharged "Tarif / porté / à" in three lines, and new value below the bars F on 80c on 60c brown F on 1F60 on 1F20 rose F on 3F20 on 2F40 rose F on 4F80 on 3F60 purple Key type in new colours F brown F carmine F deep blue F carmine F violet c1928. Key type with 1/10 fractional values F + 1/10 green F + 1/10 blue Surcharged "Tarif / porté / à" in three lines, both previous values deleted by two bars, and new value inserted between the bars F on 2F40 on 1F80 violet-black c1923. Key type, but with figure of value bolder F green F red c1928. Key type with 2/10 fractional values F + 2/10 green F + 2/10 red Surcharged "Tarif / porté / à" in three lines, and new value on the right of the bars F on 80c on 60c brown F on 1F60 on 1F20 rose Further new rates. Surcharged "Tarif porté / à" in two lines, and new value below the bars, in black, or in brown (Br) F on 1F brown a. ovpt double F on 2F carmine F on 3F deep blue (Br) Further new rates. Surcharged "Tarif porté / à" in two lines, new value, and three bars F60 on 2F+2/10 green F60 on 3F green F40 on 3F+1/10 blue

11 49. 7F20 on 4F+2/10 red F20 on 6F red F80 on 6F red a. narrow "0" in surcharge New values F60 violet F40 red F20 green F80 brown New key type. No wmk F60 green & black F40 deep blue & black F20 red & black F80 brown & black F40 orange & black F60 violet & black Key type of 1928, surcharged "TARIF / porté à" in two lines, new value, and two bars F on 10F80 brown Key type, new values (expressed as "F") and wmk AT F green & black F blue & black c1941. Key type, new values (expressed as "FRANCS") and wmk AT F green & black F blue & black F50 blue & black F rose & black F rose & black F brown & black F orange & black F violet & black For further values, see Key types of 1931, 1938 and c1941, surcharged "TARIF / porté à" in two lines, new value, and two bars, in black, or in red (R) F on 3F60 green & black F on 4F green & black F on 5F green & black F on 7F50 red & black (R) F on 10F rose & black F on 15F brown & black Similar surcharge, but shorter bars, on issue of c F on 12F rose & black Key type of 1941, surcharged with new value, and two long bars F on 6F blue & black F on 12F rose & black Key type of c1941. Wmk AT F olive-green & black F blue & black F rose & black F yellow-green & black F blue & black F yellow-green & black F lilac & black F blue & black F rose & black F yellow-green & black F yellow-green & black F blue & black F rose & black F rose & black Arms on coloured background. Wmk AT F green & black F blue & black F rose & black Arms on white background, inscribed ROYAUME DE TUNISIE. Wmk AT F green & black F blue & black F rose & black Key type of 1931, surcharged "TARIF / porté à" in two lines, new value, and two bars, in black, or in red (R) F on 3F60 green & black (R) F on 5F40 deep blue & black (R) F on 7F20 red & black F on 10F80 brown & black F on 14F40 orange & black F on 21F60 violet & black (R) General Revenue stamp, surcharged "TARIF / porté à" in two lines, new value, and two short bars, and "Dimension" in red (R) F on 5c yellow-brown (R) Same, but inscribed REPUBLIQUE TUNISIENNE. Wmk AT F green & black F blue & black F rose & black

12 New currency. Wmk AT M green & black M green & black M blue & black M rose & black M blue & black c2000. Inscriptions entirely in Arabic Mm blue & black DOUANES (CUSTOMS) Customs Duty collected by the Post Office on parcels arriving in Tunisia Postage Due stamp ovpt T.D. in wide letters. 1. 3F violet on pink Simplified Arms. Design 35x24mm. Wmk AT M green & balck M green & black M green & black M rose & black M rose & black M rose & black M blue & black M blue & black M blue & black Same design but wmk AGT M green & balck M green & black M green & black M rose & black M rose & black M rose & black M blue & black M blue & black M blue & black c1941. Postage Due stamp ovpt with taller, narrower TD. 2. 5F violet c1942. Postage Due stamps, ovpt in two parts, one stamp for the tax (applied to the parcel), and one for the delivery note. Prices are for mint pairs. Single tax stamps 50% of these prices. 3. 5F on 80c brown... *5.00 c1975. Design 36x22mm, and value in larger type. Wmk AGT M green & black M rose & black M blue & black D040 colour? & black c1992. Same desigm, but wmk ITVF D500 blue & black Postage Due stamps (special printings?), ovpt in two parts, the stamp with value for the tax (applied to the parcel), and attached label for the delivery note. Label in same colour as the stamp, except where stated otherwise. Prices are for mint pairs. Single stamps 50% of these prices. 4. 2F rose... * F magenta (stamp) and red (label). *2.00

13 6. 12F ultramarine... * F green... * F red (stamp) and sepia (label) * Same design but stamp inscribed TIMBRE-TAXE f brown... *20.00 EFFETS DE COMMERCE - FORERUNNER During the 1860s and 1870s financal emergency, a French-led Commission was set up to administer the finances of Tunisia. The sale of farm produce was controlled, and a small pro-rata tax (1% of the highest figure in the sales band) was applied on the receipts. This was a local forerunner of the Effets de Commerce (Bills of Lading) which taxed all shipments of goods (whether agricultural or industrial). c1870. Locally printed. Value at right in black, the figure in the small circle in centre is the tax, the outer inscription in black is the value of the transaction. The 1P and 2P are expressed as "1.00" and "2.00", the higher values are apparently expressed just as single digits. The blue cachet is an administrative control cachet. Both value and control cachets were handstruck, the value normally roughly upright but this varies and can be inverted. No wmk. Imperf. 1. ¼P red, blue & black (10 to 25P) ½P red, blue & black (25 to 50P) ¾P red, blue & black (50 to 75P) P red, blue & black (75 to 100P) P red, blue & black (100 to 200P) P red, blue & black (200 to 300P) P red, blue & black (300 to 400P) P red, blue & black (400 to 500P) P red, blue & black (500 to 600P) P red, blue & black (600 to 700P) P red, blue & black (700 to 800P) EFFETS DE COMMERCE 13 Bills of Lading. The value range indicated below the coat of arms (e.g. 200F A 300F) is the range of goods value that was taxed Arms, dated "18--". Taxed at 5c per 100F. No wmk. Perf 13½. 1. 5c green & purple c green & purple c green & purple c green & purple c green & purple c green & purple c green & purple c green & purple c green & purple c green & purple F green & purple F50 green & blue F green & blue F50 green & blue F green & blue F50 green & blue F green & blue F50 green & blue F green & blue Arms, dated "1---". Figure of value touches the date line. Taxed at 5c per 100F. No wmk. Perf 13½ c green & purple c green & purple c green & purple c green & purple c green & purple c green & purple c green & purple c green & purple c green & purple c green & purple F green & purple F50 green & blue F green & blue F50 green & blue F green & blue F50 green & blue F green & blue F50 green & blue F green & blue F50 green & orange

14 F green & orange F50 green & orange F green & orange F50 green & orange F green & orange F50 green & orange F green & orange F50 green & orange F green & orange F green & orange F green & orange F green & orange F green & orange Tax rates doubled. Issue of 1896 (dated "18--") with surcharge at right c on 5c green & purple c on 10c green & purple c on 15c green & purple c on 20c green & purple c on 25c green & purple c on 30c green & purple c on 35c green & purple c on 40c green & purple c on 45c green & purple F on 2F50 green & blue F on 3F green & blue F on 4G green & blue F on 4F50 green & blue Issue of 1915 (dated "1---") with similar surcharge at right. Minor variations of font exist c on 5c green & purple c on 10c green & purple c on 15c green & purple c on 20c green & purple c on 25c green & purple c on 30c green & purple c on 35c green & purple c on 40c green & purple c on 45c green & purple F on 50c green & purple F on 1 F green & purple F on 1F50 green & blue F on 2F green & blue F on 2F50F green & blue F on 3F green & blue F on 3F50 green & blue F on 4F green & blue F on 4F50 green & blue F on 5F green & blue F on 5F50 green & orange F on 6F green & orange F on 6F50 green & orange F on 7F green & orange F on 7F50 green & orange F on 8F green & orange F on 8F50 green & orange F on 9F green & orange F on 9F50 green & orange F on 10F green & orange F on 15F green & orange F on 20F green & orange F on 25F green & orange F on 30F green & orange Tax rates doubled. Surcharge at left. Various minor typesetting varieties exist in the surcharge c on 5c green & purple c on 10c green & purple c on 15c green & purple c on 20c green & purple c on 25c green & purple c on 30c green & purple c on 35c green & purple c on 40c green & purple c on 45c green & purple F on 50c green & purple F on 1 F green & purple F on 1F50 green & blue F on 2F green & blue F on 2F50F green & blue F on 3F green & blue F on 3F50 green & blue F on 4F green & blue F on 4F50 green & blue F on 5F green & blue F on 5F50 green & orange F on 6F green & orange F on 6F50 green & orange F on 7F green & orange F on 7F50 green & orange F on 8F green & orange F on 8F50 green & orange F on 9Fgreen & orange F on 9F50green & orange F on 10F green & orange F on 15Fgreen & orange F on 20Fgreen & orange F on 25Fgreen & orange F on 30F green & orange Similar key type, but figure of value smaller (resulting in more space between date and figure of value), and "1" (for year) without following line. Taxed at 10c per 100F. No wmk. Perf 13½ c dark green & blue c dark green & blue c dark green & blue c dark green & blue c dark green & blue c dark green & blue c dark green & blue c dark green & blue c dark green & blue F dark green & blue F dark green & blue F dark green & blue F dark green & blue F dark green & blue F dark green & blue F dark green & blue F dark green & blue F dark green & blue F dark green & blue F dark green & carmine F dark green & carmine F dark green & carmine a. error "3,000F" (not "30,000F") F dark green & carmine F dark green & carmine F dark green & carmine F dark green & carmine F dark green & carmine F dark green & carmine F dark green & carmine F dark green & carmine F dark green & carmine F dark green & carmine F dark green & carmine Additional value to permit making up odd rates. No wmk. Perf 13½ c lilac and black Tax rates halved. Surcharged in blac (various minor varieties exit with broken letters) c on 20c dark green & blue c on 50c dark green & blue c on 70c dark green & blue c on 80c dark green & blue c on 90c dark green & blue c on 1F dark green & blue F on 2F dark green & blue a. double overprint F50 on 3F dark green & blue F on 4F dark green & blue F50 on 5F dark green & blue Fon 6F dark green & blue F50 on 7F dark green & blue a. double overprint F on 8F dark green & blue a. double overprint F50 on 9F dark green & blue

15 184. 5F on 10F dark green & blue a. double overprint F50on 11F dark green & carmine F on 12F dark green & carmine F50 on 13F dark green & carmine F on 14F dark green & carmine F50 on 15F dark green & carmine F on 15F dark green & carmine F50 on 17F dark green & carmine F on 18F dark green & carmine F50 on 19F dark green & carmine F on 20F dark green & carmine a. pair, one with surcharge omitted F on 30F dark green & carmine F on 40F dark green & carmine F on 50F dark green & carmine F on 60F dark green & carmine Same, but surcharged in red. Various minor varieties from broken letters. For several values as indicated, A) currency is shown as "f"; and B) shown as "fr" c on 10c dark green & blue c on 20c dark green & blue c on 30c dark green & blue c on 40c dark green & blue c on 50c dark green & blue c on 60c dark green & blue c on 70c dark green & blue c on 80c dark green & blue c on 90c dark green & blue c on 1F dark green & blue A. 1F on 2F dark green & blue A B. 1Fr on 2F dark green & blue B F50 on 3F dark green & blue A. 2F on 4F dark green & blue A B. 2Fr on 4F dark green & blue B F50 on 5F dark green & blue A. 3Fon 6F dark green & blue A B. 3Fr on 6F dark green & blue B F50 on 7F dark green & blue A. 4F on 8F dark green & bluea B. 4Fr on 8F dark green & blue B F50on 9F dark green & blue A. 5F on 10F dark green & blue A B. 5Fr on 10F dark green & blue B F50on 11F dark green & carmine F on 12F dark green & carmine F50 on 13F dark green & carmine F on 14F dark green & carmine F50 on 15F dark green & carmine F on 15F dark green & carmine F50 on 17F dark green & carmine F on 18F dark green & carmine F50 on 19F dark green & carmine A. 10F on 20F dark green & carmine A B. 10Fr on 20F dark green & carmine B F on 30F dark green & carmine F on 40F dark green & carmine F on 50F dark green & carmine F on 60F dark green & carmine Inscribed PROTECTORAT FRANCAIS, and value range of the bill of exchange no longer indicated c green & red c green & red c green & red c green & red c green & red c green & red c green & red c green & red c green & red c green & red F green & red F50 green & blue F green & blue F50 green & blue F green & blue F50 green & blue F green & blue F50 green & blue F green & blue F50 green & blue F green & blue F50 green & blue F green & blue F50 green & blue F green & blue F50 green & blue F green & blue F50 green & blue F green & blue Fgreen & dark green F green & dark green F green & dark green F green & dark green EMBARQUEMENTS Airport tax, and probably also harbour tax for embarkation on ships Arms with scales at right. Wmk AT. Perf 13½x D500 green & black c1963. Simplified Arms with scales at right. Wmk AT. Perf 13½x D800 green & black c1967. Arabic inscription larger, and TAXE D'EMBARQUEMENT in one line. No wmk. Perf D800 green & black Inscription changed to REDEVENCE D'EMBARQUEMENT and law dated No wmk. Perf D000 pink & black

16 16 FORMALITES F rose & black Other values in the range would be expected but have not been seen. c1930. Two bars (over old value only) and "Formtés / administves" plus new value, on Revenue stamps (Fiscal) of F on 5c bistre & brown... * F on 5c bistre & brown... * F on 5c bistre & brown... * F on 5c bistre & brown... * F on 5c bistre & brown... * F on 5c bistre & brown... * F on 5c bistre & brown... * F on 5c bistre & brown... *30.00 Prepared for issue, maybe not issued. Other values may exist. A Key type, inscribed REGENCE DE TUNIS. Wmk AT. Perf 13½ F carmine & black F carmine & black F carmine & black F carmine & black F carmine & black F carmine & black F carmine & black F carmine & black F carmine & black F carmine & black F carmine & black F carmine & black F carmine & black F carmine & black F carmine & black F carmine & black F carmine & black F carmine & black ( F carmine & black) Arms on white background. Wmk AT. Perf 13½ F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black c1930. Three bars (over old value plus cancelling TIMBRE FISCAL) and "Formtés / administves" plus new value (A thin figures; B) thick figures), on Revenue stamps (Fiscal) of F on 5c bistre & brown A... * F on 5c bistre & brown A... * F on 5c bistre & brown AB F on 5c bistre & brown B... * F on 5c bistre & brown A... * F on 5c bistre & brown A... * F on 5c bistre & brown B... * F on 5c brown & bistre AB... * F on 5c bistre & brown B F on 5c brown & bistre B... * F on 5c bistre & brown B F on 5c bistre & brown AB... * F on 5c bistre & brown AB F on 5c bistre & brown A... *35.00 Some values may not have been issued. B Surcharged.on issue of 1948, with one thick.bar deleting previous value F on 100F carmine & black F on 120F carmine & black F on 200F carmine & black F on 400F carmine & black Similar surcharge, but two thin bars F on 400F carmine & black "République Tunisienne" ovpt on issue of F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black Same key type but inscribed ROYAUME DE TUNIS. Wmk AT. Perf 13½ F rose & black F rose & pink F rose & black

17 1958. Key type, arms with white background, inscribed REPUBLIQUE TUNISIENNE. Wmk AT. Perf 13½ F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black F rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black D rose & black D rose & black D rose & black D rose & black Same design but wmk AGT. Perf 13½ m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black D rose & black D rose & black D rose & black D rose & black HUILE LOURDE (OIL) 17 Vehicle tax stamps overprinted, these may be for commercial vehicles or dieselpowered lorries New currency. Wmk AT. Perf 13½ m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black m rose & black D rose & black D rose & black D rose & black D rose & black Simplified coat of arms. Wmk AT. Perf 13½ m rose & black m rose & black m rose & black m rose & black m rose & black

18 18 LETTRES DE VOITURES Bills of Lading for rail freight. MEDICINE FEE Prescription fee. PASSPORTS (illus slightly reduced, 49x25mm). No wmk. Perf 13½ to c brown (shades) a. grey Quittance stamp of 1896, ovpt "Lettres de Voiture / et / Connaissements", reading up c green One example known. c1970. Nurse. Wmk AGT. Perf 13½x m red, blue & black c1970. Revenue key type, overprinted PASS. Wmk AGT. Perf 13x D yellow-brown & blue D500 yellow-brown & blue D red & blue Other values probly exist No wmk. Perf c brown c vermilion

19 PROPRIETE During the 1860s financal emergency, a French-led Commission was set up to administer the finances of Tunisia. The sale property was registered, and a fee stamp was reuired n the document Design similar to Effets-Forerunner. Blue control cachet at left, black value in circle at right, plus security underprint. 1. 2Pi blue, green & black (?) Recorded but not illustrated by Forbin, not seen by us. QUITTANCES (RECEIPT) A Inscribed A: QUITTANCES DE COMPTABLES, or B : QUITTANCES RECUS ET DECHARGES. Wide range of shades. No wmk. Perf 13½ or 14x13½. 1. 5c olive to dark brown A c green B c dark brown A c dull green B F grey-blue F rose c1925. Same designs (and inscriptions as previously) but changed colours. No wmk. Perf 13½ or 14x13½. 7. 5c yellow-green A c slate-violet B c pale blue A c rose B F pale blue F orange Similar stamps (mint) exist in other colours, sometimes with double prints, but are printer's trials or waste. B SEJOUR Residence Permit. 19 c1970. Key Type M blue & red... - (Reported, but not seen by us) c1926. Same design, new value, but changed font for the value (thicker, with serifs). No wmk. Perf 14x13½ (?) c red

20 20 SOLIDARITE Printed by the government and distributed free to cinemas and theatres, these were used as provisional entertainment tax stamps to raise funds to aid victims of the 1937 drought. VISA VOYAGES Short-term visa fee for one-way or single return trip abroad. A B c1975. Small format keytype overprinted VISA and value in second colour stated. Wmk AGT. Perf 13½. 1. 2D500 yellow-brown & red D rose & dark blue General Duty stamp overprinted with bars, "Voyage", and new value, in black D on 250M blue & red C D c1985. Small format keytype overprinted VISA and value in second colour stated. Wmk AGT. Perf D bright blue (?) & black D deep rose & black (c1990?) Postage stamps of 1926 etc, overprinted SOLIDARITE in black, blue (B) or red (R). Designs : A) Arab Woman; B) Grasnd Mosque, Tunis; C) Mosque at Place Halfouine, Tunis, D) Roman Amphitheatre at El Djem.. Typo. No wmk. Perf 14x13½ c magenta A c magenta (B) A c mauve B c mauve (B) B c ultramarine (R) C F plum C F sepia & carmine D F sepia & carmine (B) D c1990. Above issue, surcharged F on 30D bright blue (?) & black c2000.inscription entirely in Arabic D deep rose & black