TUNISIA GENERAL DUTY

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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 1956. 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. 1925. 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... 2.00 2. 10c bistre & blue... 2.00 3. 20c bistre & blue... 2.00 4. 25c bistre & blue... 2.00 5. 30c bistre & blue... 3.50 6. 40c bistre & blue... 5.00 7. 50c bistre & blue... 2.00 8. 60c bistre & blue... 3.50 9. 70c bistre & blue... 3.50 10. 80c bistre & blue... 3.50 11. 90c bistre & blue... 5.00 12. 1F yellow-green & red... 2.00 13. 1F50 yellow-green & red... 5.00 14. 2F yellow-green & red... 3.50 15. 3F yellow-green & red... 3.50 16. 4F yellow-green & red... 5.00 17. 5F yellow-green & red... 2.00 18. 10F pale blue & red... 3.50 19. 12F pale blue & red... 10.00 20. 15F pale blue & red... 7.50 21. 18F pale blue & red... 15.00 22. 20F pale blue & red... 10.00 23. 25F pale blue & red... 10.00 24. 30F pale blue & red... 15.00 25. 40F pale blue & red... 20.00 26. 50F pale blue & red... 15.00 27. 60F pale blue & red... 25.00 28. 75F pale blue & red... 20.00 29. 90F pale blue & red... 35.00 1930. 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. 30. 5c bistre, sepia & blue... 1.00 31. 10c bistre, sepia & blue... 1.00 32. 15c bistre, sepia & blue... 2.00 33. 20c bistre, sepia & blue... 1.00 34. 25c bistre, sepia & blue... 1.00 35. 30c bistre, sepia & blue... 2.00 36. 35c bistre, sepia & blue... 3.50 1 37. 40c bistre, sepia & blue... 3.50 38. 45c bistre, sepia & blue... 5.00 39. 50c bistre, sepia & blue... 1.00 40. 60c bistre, sepia & blue... 2.00 41. 70c bistre, sepia & blue... 2.00 42. 75c bistre, sepia & blue... 1.00 43. 80c bistre, sepia & blue... 2.00 44. 90c bistre, sepia & blue... 3.50 45. 1F yellow-green, green & red... 1.00 46. 1F05 yellow-green, green & red... 10.00 47. 1F20 yellow-green, green & red... 5.00 48. 1F40 yellow-green, green & red... 10.00 49. 1F50 yellow-green, green & red... 2.00 50. 2F yellow-green, green & red... 2.00 51. 3F yellow-green, green & red... 2.00 52. 4F yellow-green, green & red... 3.50 53. 4F50 yellow-green, green & red... 10.00 54. 5F yellow-green, green & red... 1.00 55. 6F yellow-green, green & red... 5.00 56. 7F yellow-green, green & red... 7.50 57. 7F50 yellow-green, green & red... 3.50 58. 8F yellow-green, green & red... 7.50 59. 9F yellow-green, green & red... 10.00 60. 10F pale blue, dark blue & red... 2.00 61. 12F pale blue, dark blue & red... 7.50 62. 15F pale blue, dark blue & red... 5.00 63. 18F pale blue, dark blue & red... 10.00 64. 20F pale blue, dark blue & red... 3.50 65. 25F pale blue, dark blue & red... 5.00 66. 30F pale blue, dark blue & red... 7.50 67. 40F pale blue, dark blue & red... 10.00 68. 50F pale blue, dark blue & red... 5.00 69. 60F pale blue, dark blue & red... 10.00 70. 75F pale blue, dark blue & red... 10.00 71. 90F pale blue, dark blue & red... 25.00 72. 100F pale blue, dark blue & red... 20.00 73. 200F pale blue, dark blue & red... 35.00 1938. 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. 74. 5c bistre, sepia & blue... 1.00 75. 10c bistre, sepia & blue... 1.00 76. 15c bistre, sepia & blue... 2.00 77. 20c bistre, sepia & blue... 1.00 78. 25c bistre, sepia & blue... 1.00 79. 30c bistre, sepia & blue... 2.00 80. 35c bistre, sepia & blue... 3.50 81. 40c bistre, sepia & blue... 3.50 82. 45c bistre, sepia & blue... 5.00 83. 50c bistre, sepia & blue... 1.00 84. 55c bistre, sepia & blue... 10.00 85. 60c bistre, sepia & blue... 2.00 86. 65c bistre, sepia & blue... 2.00 87. 70c bistre, sepia & blue... 2.00 88. 75c bistre, sepia & blue... 1.00 89. 80c bistre, sepia & blue... 2.00 90. 90c bistre, sepia & blue... 3.50 91. 1F yellow-green, green & red... 1.00 92. 1F05 yellow-green, green & red... 10.00 93. 1F10 yellow-green, green & red... 10.00 94. 1F20 yellow-green, green & red... 5.00 95. 1F30yellow-green, green & red... 10.00 96. 1F40 yellow-green, green & red... 10.00 97. 1F50 yellow-green, green & red... 2.00 98. 2F yellow-green, green & red... 2.00 99. 3F yellow-green, green & red... 2.00 100. 4F yellow-green, green & red... 3.50 101. 4F50 yellow-green, green & red... 10.00 102. 5F yellow-green, green & red... 1.00 103. 5F50 yellow-green, green & red.. 20.00 104. 6F yellow-green, green & red... 5.00

2 105. 7F50 yellow-green, green & red... 3.50 106. 8F yellow-green, green & red... 7.50 107. 9F yellow-green, green & red... 10.00 108. 10F pale blue, dark blue & red... 2.00 109. 12F pale blue, dark blue & red... 7.50 110. 15F pale blue, dark blue & red... 5.00 111. 18F pale blue, dark blue & red... 10.00 112. 20F pale blue, dark blue & red... 3.50 113. 25F pale blue, dark blue & red... 5.00 114. 30F pale blue, dark blue & red... 7.50 115. 40F pale blue, dark blue & red... 10.00 116. 44Fpale blue, dark blue & red... 35.00 117. 50F pale blue, dark blue & red... 5.00 118. 60F pale blue, dark blue & red... 10.00 119. 90F pale blue, dark blue & red... 25.00 120. 100F pale blue, dark blue & red... 20.00 121. 200F pale blue, dark blue & red... 35.00 122. 400F pale blue, dark blue & red... 35.00 123. 500Fpale blue, dark blue & red... 20.00 124. 545Fpale blue, dark blue & red... 50.00 125. 1000F pale blue, dark blue & red... 25.00 1944. Surcharges with two short bars, close together, in black. With wmk (1938 issue), except the couple stated no wmk (1930 issue). 130. 1F on 75c... 10.00 131. 1F on 80c... 10.00 132. 2F on 1F05... 10.00 133. 2F on 1F10... 10.00 134. 2F on 1F30... 10.00 135. 3F on 15c... 10.00 136. 3F on 1F30... 15.00 137. 3F on 1F40... 15.00 138. 3F on 1F50... 10.00 139. 5F on 4F50... 15.00 139a. no wmk... 15.00 140. 5F on 5F50... 20.00 141. 5F on 7F (no wmk)... 25.00 142. 5F on 7F50... 20.00 1944. Similar surcharges, but medium length bars, in red (R). 143. 100F on 5c (R)... 50.00 144. 200F on 5c (R)... 50.00 145. 400F on 5c (R)... 50.00 1946. Surcharges with two wide, thin bars, widely spaced, in red (R). With wmk (1938 issue). 146. 1F on 35c (R)... 10.00 147. 1F on 40c (R)... 10.00 148. 2F on 1F50 (R)... 15.00 149. 3F on 60c (R)... 15.00 150. 3F on 70c (R)... 15.00 151. 3F on 80c (R)... 15.00 152. 3F on 1F40 (R)... 15.00 1955. Inscribed ROYAUME DE TUNIS. Wmk AT. Perf 13½. 160. 5F green & red... 5.00 161. 10F green & red... 5.00 162. 15F green & red... 5.00 163. 25F green & red... 5.00 164. 50F green & red... 7.50 165. 100F blue & red... 10.00 166. 200F blue & red... 10.00 167. 400F blue & red... 20.00 168. 1000F rose & blue... 15.00 169. 2000F rose & blue... 25.00 1957. Inscribed ROYAUME DE TUNISIE. Figure of value exists A) widely spaced, or B) closely spaced. Wmk AT. Perf 13½ 170. 1F green & red... 2.50 171. 2F green & red... 2.50 172. 3F green & red... 2.50 173. 4F green & red... 2.50 (174. 5F green & red) 175. 7F green & red... 5.00 176. 9F green & red... 5.00 177. 10F green & red... 2.50 178. 15F green & red... 2.50 179. 20F green & red A... 2.50 (180. 25F green & red) 181. 30F green & red B... 3.50 182. 33F green & red... 7.50 183. 40F green & red... 3.50 184. 50F green & red... 2.50 185. 60F green & red... 3.50 186. 65F green & red... 5.00 187. 100F blue & red... 5.00 188. 200F blue & red... 10.00 189. 300F blue & red... 10.00 190. 400F blue & red... 10.00 191. 500F blue & red... 7.50 192. 1000F rose & blue... 15.00 193. 2000F rose & blue... 20.00 194. 5000F rose & blue... 35.00 A B 1957. Inscribed REPUBLIQUE TUNISIENNE. Wmk AT. Perf 13½. 195. 1F green & red... 2.50 196. 2F green & red... 2.50 197. 3F green & red... 2.50 198. 4F green & red... 2.50 199. 5F green & red... 2.00 200. 10F green & red... 2.00 201. 15F green & red... 2.50 202. 20F green & red... 2.50 203. 25F green & red... 2.50 204. 30F green & red... 3.50 205. 33F green & red... 7.50 206. 40F green & red... 3.50 207. 50F green & red... 2.50 208. 60F green & red... 3.50 209. 65F green & red... 5.00 210. 100F blue & red... 5.00 211. 200F blue & red... 10.00 212. 300F blue & red... 10.00 213. 400F blue & red... 10.00 214. 500F blue & red... 7.50 215. 1000F rose & blue... 15.00 216. 2000F rose & blue... 20.00 217. 5000F rose & blue... 35.00 1960 : 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. 1961. New currency (1000milliemes = 1Dinar). Wmk AT. Perf 13½ 220. 1m green & red... 2.50 221. 2m green & red... 2.50 222. 3m green & red... 2.50 223. 5m green & red... 2.00 224. 7m green & red... 5.00 225. 9m green & red... 5.00 226. 10m green & red... 2.00 227. 20m green & red... 2.50 228. 25m green & red... 2.50 229. 30m green & red... 3.50 230. 33m green & red... 7.50 231. 40m green & red... 3.50 232. 50m green & red... 2.50 233. 60m green & red... 3.50 234. 65m green & red... 5.00 235. 100m blue & red... 5.00 236. 200m blue & red... 10.00

237. 300m blue & red... 10.00 238. 400m blue & red... 10.00 239. 500m blue & red... 7.50 240. 1D rose & black... 15.00 241. 2D rose & black... 20.00 242. 3D rose & black... 25.00 243. 5D rose & black... 35.00 304. 3D500 rose & black... 20.00 3 1965. Simplified coat of arms. 7m with straight top of "7". Wmk AT. Perf 13½. 250. 1m green & red... 3.50 251. 3m green & red... 2.50 (252. 4m green & red) 253. 5m green & red... 2.00 254. 7m green & red... 5.00 (255. 10m green & red) (256. 15m green & red) (257. 20m green & red) (258. 25m green & red) (259. 30m green & red) (260. 40m green & red) 261. 50m green & red... 2.50 (262. 60m green & red) 263. 65m green & red... 3.50 (264. 100m blue & red) (265. 200m blue & red) (266. 300m blue & red) 267. 500m blue & red... 7.50 c1972. Same design, but wmk AGT. 7m with curvy top of "7". Perf 13½. (270. 1m green & red) 271. 3m green & red... 2.50 (272. 4m green & red) 273. 5m green & red... 2.00 274. 6m green & red... 5.00 (275. 7m green & red) 276. 8m green & red... 5.00 (277. 10m green & red) 278. 20m green & red... 2.50 279. 22m green & red... 5.00 280. 23m green & red... 5.00 (281. 25m green & red) 282. 30m green & red... 3.50 283. 36m green & red... 7.50 284. 37m green & red... 5.00 285. 40m green & red... 3.50 286. 50m green & red... 2.50 (287. 60m green & red) 288. 70m green & red... 5.00 289. 80m green & red... 5.00 290. 100m blue & red... 3.50 291. 200m blue & red... 5.00 292. 220m blue & red... 5.00 293. 230m blue & red... 5.00 294. 250m blue & red... 3.50 295. 260m blue & red... 5.00 296. 300m blue & red... 5.00 297. 440m blue & red... 7.50 (298. 500m blue & red) 299. 550m blue & red... 7.50 300. 575m blue & red... 7.50 301. 600m blue & red... 7.50 302. 1D55 rose & black... 10.00 303. 2D500 rose & black... 15.00 c1974. Slightly smaller format, large figures of value. Wmk AGT. Perf 14x13. 210. 5m green & red-brown... 2.50 211. 8m green & red-brown... 2.50 212. 10m green & red-brown... 2.50 213. 15m green & red-brown... 2.50 214. 20m green & red-brown... 2.50 215. 30m green & red-brown... 2.50 216. 40m green & red-brown... 2.50 217. 60m green & red-brown... 2.50 218. 80m green & red-brown... 2.50 219. 100m blue & deep red... 2.50 220. 200m blue & deep red... 3.50 221. 300m blue & deep red... 3.50 222. 500m blue & deep red... 3.50 223. 600m blue & deep red... 5.00 224. 800m blue & deep red... 5.00 225. 1D blue & red... 5.00 226. 2D blue & red... 5.00 227. 3D blue & red... 7.50 228. 10D blue & red... 10.00 c1992. Same design, but wmk ITVF. 230. 300m blue & violet... 3.50 231. 600m blue & violet... 5.00 232. 1D blue & red... 3.50 233. 2D blue & red... 5.00 234. 3D blue & red... 5.00 235. 6Dblue & red... 5.00 236. 10D blue & red... 5.00 c2010. Value at left. 250. 400m blue & black... 3.50 250. 500m deep green & black... 3.50 250. 1D brown & black... 3.50 251. 1D500 brown (?) & black... 5.00 252. 2D brown (?) & black... 3.50 253. 3D blue & black... 3.50 254. 3D deep pink & black... 3.50 255. 6D brown (?) & black... 3.50 256. 10D blue & black... 5.00 c2012. Same design but smaller format. 260. 500m deep pink & brown... 3.50 260. 1D brown & black... 3.50 261. 10D yellow-green & black... 5.00

4 AFFAIRES ETRANGERES Stamps inscribed "A E". Tax on overseas property or financial transactions. 33. 1D100 vermilion & black... 15.00 34. 2D750 bright blue & black... 15.00 35. 3D bright blue & black... 10.00 36. 3D300 bright blue (?) & black... 10.00 37. 6D500 green & black... 15.00 38. 7D600 orange & black... 15.00 Other values probably exist. c1992. Same design, some new colours, but wmk ITVF. 45. 330m bright blue & black... 10.00 46. 550m orange (?) & black... 10.00 47. 2D750 bright blue (?) & black... 10.00 48. 3D slate-blue & black... 10.00 49. 3D300 vermilion & black... 10.00 AFFICHES (POSTERS) c1974. Currency expressed as "D". GRATIS = Exempt, COURTOISIE = Fee waived. Wmk AGT sideways. Perf 13½. 1. GRATIS green & black... 20.00 2. COURTOISIE pale blue & black... 25.00 3. 0D050 orange & black... 10.00 4. 0D100 orange & black... 10.00 5. 0D200 orange & black... 10.00 6. 0D300 orange & black... 10.00 7. 0D400 orange & black... 10.00 8. 0D500 rose & black... 10.00 9. 0D600 rose & black... 10.00 10. 0D700 rose & black... 10.00 11. 1D rose & black... 10.00 (12. 1D100 rose & black) 13. 1D200 rose & black... 10.00 14. 1D500 rose & black... 10.00 15. 2D grey-blue (shades) & black... 10.00 16. 2D500 blue & black... 10.00 (17. 2D750 blue & black) 18. 3D blue & black... 10.00 19. 3D500 blue & black... 15.00 20. 4D blue & black... 15.00 21. 5D blue & black... 10.00 22. 6D500 blue & black... 20.00 c2000. Similar design, but larger format, and currency expressed with Arabic letter. 60. 550m blue & black... 10.00 61. 1D100 blue & black... 10.00 62. 3D colour? & black... 10.00 63. 6D600 dull green & black... 15.00 1896. Value in same colour as stamp. No wmk. Perf 14. 1. 5c yellow-brown... 3.50 2. 10c blue... 3.50 3. 15c red... 5.00 4. 20c violet... 7.50 c1974. Currency expressed as "M". Wmk AGT sideways. Perf 13½. 23. 50m pale orange & black... 10.00 24. 100m pale orange & black... 10.00 25. 200m pale orange & black... 10.00 26. 300m pale orange & black... 10.00 27. 500m pale orange & black... 10.00 28. 600m red & black... 10.00 29. 700m red & black... 10.00 A 1923. 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". 5. 10c on 5c yellow-brown... 10.00 6. 20c on 10c blue... 10.00 6a. no stop after "c"... 15.00 7A. 30c on 15c red Type A... 10.00 7B. Type B... 10.00 8. 40c on 20c violet... 15.00 B c1976. Revised key type : inscription panel at top is deeper. Currency expressed as "M" or "D". Wmk AGT sideways. Perf 13½. 30. 200m orange & black... 10.00 31. 500m orange & black... 10.00 32. 1D rose & black... 10.00

1924. Figure of value in black. No wmk. Perf 14. 9. 10c blue... 5.00 10. 20c violet... 7.50 11. 30c rose... 7.50 12. 40c orange... 10.00 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. 1955. 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... 20.00 1B. 2000F green & black... 50.00 2A. 5000F rose & black... 20.00 2B. 5000F rose & black... 50.00 2Ba. ovpt violet (V)... 75.00 3A. 10,000F blue & black... 25.00 3B. 10,000F blue & black... 50.00 4A. 20,000F yellow-brown & black... 30.00 4B. 20,000F yellow-brown & black... 75.00 5A. 30,000F lilac & black... 30.00 5B. 30,000F lilac & black... 75.00 1956. 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... 20.00 6B. 2000F green & black... 50.00 6Ba. ovpt violet (V)... 75.00 7A. 5000F rose & black... 20.00 7B. 5000F rose & black... 50.00 8A. 10,000F blue & black... 25.00 8B. 10,000F blue & black... 50.00 8Ba. ovpt violet (V)... 75.00 9A. 20,000F yellow & black... 30.00 9B. 20,000F yellow & black... 75.00 10A. 30,000F lilac & black... 30.00 10B. 30,000F lilac & black... 75.00 A B 5 1957. 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... 20.00 11B. 2000F green & black... 50.00 12A. 5000F rose & black... 20.00 12B. 5000F rose & black... 50.00 13A. 10,000F pale blue & black... 25.00 13B. 10,000F pale blue & black... 50.00 14A. 20,000F pale orange & black... 30.00 14B. 20,000F pale orange & black... 75.00 15A. 30,000F lilac & black... 30.00 15B. 30,000F lilac & black... 75.00 1958. 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... 20.00 16B. 2000F green & black... 50.00 17A. 5000F rose & black... 20.00 17B. 5000F rose & black... 50.00 18A. 10,000F pale blue & black... 25.00 18B. 10,000F pale blue & black... 50.00 19A. 20,000F pale orange & black... 30.00 19B. 20,000F pale orange & black... 75.00 20A. 30,000F lilac & black... 30.00 20B. 30,000F lilac & black... 75.00 1959. Key type with white background, now inscribed TAXE AUTO and REPUBLIQUE TUNISIENNE. 16A. 2000F green & black... 20.00 17A. 5000F rose & black... 20.00 17B. ovpt DUPLICATA (R)... 50.00 18A. 10,000F pale blue & black... 25.00 19A. 20,000F pale orange & black... 30.00 20A. 30,000F lilac & black... 30.00 Only one example of a duplicata has been reported on the above issue, and none reported on later issues. 1960. Key type with white background, as above, dated 1960. 21. 2000F green & black... 20.00 22. 5000F rose & black... 20.00 23. 10,000F pale blue & black... 25.00 24. 20,000F pale orange & black... 30.00 25. 30,000F lilac & black... 30.00

6 1961. Key type with white background,, dated 1961. 26. 2000F green & black... 20.00 27. 5000F rose & black... 20.00 28. 10,000F pale blue & black... 25.00 29. 20,000F pale orange & black... 30.00 30. 30,000F lilac & black... 30.00 1962. Key type with white background, as above, dated 1962. 26. 2000F green & black... 20.00 27. 5000F rose & black... 20.00 28. 10,000F pale blue & black... 25.00 29. 20,000F pale orange & black... 30.00 30. 30,000F lilac & black... 30.00 1963. Key type with white background, as above, dated 1963. 26. 2000F green & black... 20.00 27. 5000F rose & black... 20.00 28. 10,000F pale blue & black... 25.00 29. 20,000F pale orange & black... 30.00 30. 30,000F lilac & black... 30.00 Issues for later years may exist. CARTE D'IDENTITE Identity card. c1976. Key type with deeper top panel. Wmk AGT. Perf 13½. 1. 500m red & black... 10.00 c1992. Same design, but wmk ITVF. Perf 13½. 2. 5D red (?) & black... 10.00 CHANCELLERIE Droits d'expédition - fee for issue of certificate of birth, marriage or death. 1911. Value on white background. No wmk. Perf 14. 1. 30c yellow-green... 7.50 2. 60c orange... 7.50 3. 1F50 dull green... 7.50 4. 3F carmine... 10.00 1920. Surcharge for new rates. 5. 1F on 30c yellow-green... 20.00 6. 1F on 60c orange... 10.00 7. 5F on 1F50 dull green... 35.00 8. 5F on 3F carmine... 25.00 1924. Value in black on coloured background. 9. 1F sepia & black... 5.00 10. 5F dull green & black... 10.00

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. 1922. A; Stamp with value; B : Control. No wmk. Perf 14. 1. 60c brown... 5.00 2.50 2. 1F20 green (shades)... 5.00 2.50 3. 1F20 brown 9shades)... 7.50 3.50 4. 2F40 dull blue... 10.00 2.50 1929. Same design, new values. No wmk. Perf 14. 9. 4F80 pale green... 15.00 5.00 10. 4F80 red-brown... 15.00 5.00 The control halves are slightly different shades compared with the 1922 issue. 1928. Surcharged for new rates. Surcharge is only on the "A" portion, part "B" remains as unsurcharged issue. 11. 5F30 on 4F80 pale green... 20.00 12. 5F30 on 4F80 red-brown... 20.00 1937. Same design as 1922 and 1929, but wmk AT. Perf 14. 13. 5F30 yellow-green... 10.00 5.00 14. 5F30 red-brown... 5.00 2.50 15. 10F60 blue... 10.00 5.00 7 1948-1954. Same designs as 1939. 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 14. 22. 20F lilac & black... 7.50 3.50 23. 40F hreen & black... 7.50-24. 40F plum & black... 7.50-25. 80F blue & black... 10.00-26. 80F green & black... 10.00-27. 160F plum & black... 20.00-28. 160F rose & black... 20.00 10.00 29. 200F green & black... 35.00-30. 320F blue & black... 10.00-1956. Changed format, Arms with dark background. Wmk AT. Perf 13 (?). 31. 200F green... 10.00 5.00 (32. 260F blue) (33. 520F violet) 1957. Arms on white background. Wmk AT. Perf 13. 34. 200F green... 10.00 5.00 35. 260F blue... 10.00 5.00 36. 520F violet... 20.00 10.00 1928. 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... 10.00 6. 4F80 on 1F20 green... 20.00 7. 4F80 on 1F20 red-brown... 20.00 8. 9F60 on 2F40 dull blue... 35.00 1939. Figures of value in black. Wmk AT. Perf 14. 16. 5F85 green & black... 7.50 3.50 17. 5F85 plum & black... 7.50 3.50 18. 11F70 blue & black... 15.00 7.50 1958. Inscription changed to REPUBLIQUE TUNISIENNE. Wmk AT. Perf 13. 37. 360F green... 10.00 5.00 38. 360F blue... 10.00 5.00 39. 720F violet... 20.00 10.00 1939. Surcharged for new rates. Surcharge is only on the "A" portion, part "B" remains as unsurcharged issue. 19. 40F on 5F85 green & black... 10.00 20. 40F on 5F85 plum & black... 10.00 21. 80F on 11F70 blue & black... 15.00

8 1959. New currency. Wmk AT. Perf 13. 40. 360M green... 10.00 5.00 41. 360M blue... 10.00 5.00 (42. 720M 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 13. 1. 1D100 yellow & black... 10.00 2. 3D yellow & black... 10.00 3. 3D300 yellow & black... 10.00 3. 6D yellow & black... 10.00 COPIES Fee for additional copies of court documents. 1895. No wmk. Perf 13½. 1. 30c yellow-brown to brown... 1.00 2. 60c slate... 5.00 3. 1F80 rose... 15.00 4. 3F purple-brown... 10.00 5. 6F slate... 15.00 Examples on card, also other colours and other values, are printer's trials. 1965. New Arms in simplified design (and scales and lion reversed). Wmk AT. Perf 13. 43. 460M green... 10.00 5.00 44. 460M violet-blue... 10.00 5.00 45. 520M pale blue... 10.00 5.00 46. 920M violet... 20.00 10.00 1970. Same designs but wmk AGT. Perf 13. 47. 460M green... 10.00 5.00 48. 460M violet-blue... 10.00 5.00 49. 520M pale blue... 10.00 5.00 50. 920M violet... 20.00 10.00 c2000. Key type with shield at right. (10. 25D) 11. 60D violet & black... 10.00 (12. 100D) 1910. 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 1895. No wmk. Perf 13½. 6. 60c brown... 1.00 7. 1F20 slate... 7.50 8. 2F40 green... *100.00 9. 3F60 yellow-brown... 20.00 10. 12F blue... 20.00 Only a few mint examples of the 2F40 exist, possibly from archives. This value was later issued in 1918 as a surcharged stamp. 1918. Surcharged with new value and bars only. 11. 60c on 30c brown... 15.00 1918. Surcharged, two wide bars over old value and "Tarif / porté / à" in three lines. 12. 60c on 30c brown... 10.00

13. 2F on 1F20 slate... 20.00 See also issue of 1923. 1918. Surcharged, "Tarif porté / à" in two lines, and new value (no bars). 15. 80c on 60c brown... 7.50 16. 1F on 60c brown... 10.00 17. 1F60 on 1F20 slate... 10.00 18. 2F on 1F20 slate... 10.00 19. 2F40 on 1F80 rose... 15.00 20. 3F on 1F80 rose... 15.00 21. 4F on 2F40 green... 20.00 22. 6F on 3F60 yellow-brown... 20.00 23. 8F on 6F slate... 35.00 24. 16F on 12F blue... 50.00 25. 20F on 12F blue... 75.00 1923. Similar surcharges for rates doubled, but thick, short bar over old value. 40. 2F on 1F yellow-brown... 7.50 40a. 2F on "1F" thicker... 7.50 41. 4F on 2F sepia... 10.00 42. 6F on 3F yellow-brown... 15.00 43. 8F on 4F green... 15.00 44. 12F on 6F dark blue... 25.00 45. 20F on 10F blue... 25.00 46. 40F on 20F rose... 50.00 1925. Same design as 1895. No wmk. Perf 13. 47. 2F & 1/10 green... 5.00 DIMENSION Tax originally based on document size. 9 1895. Arms. No wmk. 1. 30c violet-black... 1.00 2. 60c brown... 1.00 3. 90c yellow-brown... 2.00 4. 1F20 rose... 5.00 5. 1F80 violet-black (1919)... 5.00 6. 2F40 rose (1910)... 7.50 7. 3F60 purple... 20.00 1918. Surcharged, "Tarif porté à" in one line, and new value (no bars). 26. 1F on 60c brown... 5.00 27. 2F on 1F20 slate... 5.00 28. 3F on 1F80 rose... 10.00 29. 4F on 2F40 green... 20.00 1919. Design of 1895 but figures of value smaller. No wmk. Perf 13. 30. 1F yellow-brown... 2.00 30a. "1F" thicker... 2.00 30b. slating "F"... 5.00 31. 2F sepia... 5.00 32. 3F yellow-brown... 7.50 33. 4F green... 7.50 34. 6F dark blue... 15.00 35. 10F blue... 10.00 36. 20F rose... 35.00 1923. Rates doubled, surcharged on issue of 1919, and single two thin, long bars over old value (same style as surcharge of 1918). 37. 2F on 1F yellow-brown (thick "F").. 7.50 1929. New rates, surcharges with three long bars over old value. 48. 3F60 on 2F sepia... 10.00 49. 3F60 on 2F 1/10 green... 15.00 50. 7F20 on 4F green... 20.00 51. 10F80 on 6F dark blue... 50.00 52. 10F80 on 10F blue... 25.00 53. 14F40 on 10F blue... 35.00 1918. Surcharged with new value and two bars. 8. 60c on 30c violet-black... 7.50 9. 60c on 90c yellow-brown... 20.00 1918. New rates. Surcharged "Tarif porté / à" in two lines, and new value. 10. 80c on 60c brown... 5.00 11. 1F60 on 1F20 rose... 10.00 12. 2F40 on 1F80 violet-black... 15.00 13. 3F20 on 2F40 rose... 15.00 14. 4F80 on 3F60 purple... 100.00

10 38. 8F on 4F carmine... 20.00 39. 12F on 6F violet... 20.00 1918. New rates. Surcharged "Tarif / porté / à" in three lines, and new value above the bars. 15. 0F60 on 30c violet-black... 20.00 1920. Surcharged "Tarif porté / à" in two lines, and new value (but no bars). 23. 1F on 60c brown... 15.00 24. 2F on 1F20 rose... 35.00 25. 3F on 1F80 violet-black... 20.00 26. 4F on 2F40 rose... 15.00 27. 6F on 3F60 purple... 25.00 1924. 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. 40. 4F on 2F carmine... 7.50 40a. ovpt double... 50.00 41. 8F on 4F carmine... 35.00 1919. Further new rates. Surcharged "Tarif / porté / à" in three lines, and new value below the bars. 16. 1F on 80c on 60c brown... 10.00 17. 2F on 1F60 on 1F20 rose... 20.00 18. 4F on 3F20 on 2F40 rose... 10.00 19. 6F on 4F80 on 3F60 purple... 50.00 1920. Key type in new colours. 28. 1F brown... 1.00 29. 2F carmine... 2.00 30. 3F deep blue... 3.50 31. 4F carmine... 7.50 32. 6F violet... 15.00 c1928. Key type with 1/10 fractional values. 42. 2F + 1/10 green... 5.00 43. 3F + 1/10 blue... 35.00 1919. Surcharged "Tarif / porté / à" in three lines, both previous values deleted by two bars, and new value inserted between the bars. 20. 3F on 2F40 on 1F80 violet-black... 20.00 c1923. Key type, but with figure of value bolder. 33. 3F green... 10.00 34. 6F red... 15.00 c1928. Key type with 2/10 fractional values. 44. 2F + 2/10 green... 5.00 45. 4F + 2/10 red... 50.00 1919. Surcharged "Tarif / porté / à" in three lines, and new value on the right of the bars. 21. 1F on 80c on 60c brown... 15.00 22. 2F on 1F60 on 1F20 rose... 25.00 1923. Further new rates. Surcharged "Tarif porté / à" in two lines, and new value below the bars, in black, or in brown (Br). 35. 2F on 1F brown... 5.00 35a. ovpt double... 50.00 36. 4F on 2F carmine... 5.00 37. 6F on 3F deep blue (Br)... 10.00 1929. Further new rates. Surcharged "Tarif porté / à" in two lines, new value, and three bars. 46. 3F60 on 2F+2/10 green... 15.00 47. 3F60 on 3F green... 15.00 48. 5F40 on 3F+1/10 blue... 15.00

49. 7F20 on 4F+2/10 red... 20.00 50. 7F20 on 6F red... 20.00 51. 10F80 on 6F red... 25.00 51a. narrow "0" in surcharge... 30.00 11 1929. New values. 52. 3F60 violet... 5.00 53. 5F40 red... 7.50 54. 7F20 green... 10.00 55. 10F80 brown... 15.00 1931. New key type. No wmk. 56. 3F60 green & black... 5.00 57. 5F40 deep blue & black... 5.00 58. 7F20 red & black... 7.50 59. 10F80 brown & black... 7.50 60. 14F40 orange & black... 15.00 61. 21F60 violet & black... 25.00 1937. Key type of 1928, surcharged "TARIF / porté à" in two lines, new value, and two bars. 62. 12F on 10F80 brown... 10.00 1938. Key type, new values (expressed as "F") and wmk AT. 70. 4F green & black... 3.50 71. 6F blue & black... 3.50 c1941. Key type, new values (expressed as "FRANCS") and wmk AT. 72. 5F green & black... 3.50 73. 6F blue & black... 3.50 74. 7F50 blue & black... 3.50 75. 10F rose & black... 3.50 76. 12F rose & black... 10.00 77. 15F brown & black... 35.00 78. 20F orange & black... 10.00 79. 30F violet & black... 15.00 For further values, see 1946. 1937. 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). 80. 6F on 3F60 green & black... 10.00 81. 6F on 4F green & black... 10.00 82. 6F on 5F green & black... 10.00 83. 9F on 7F50 red & black (R)... 15.00 84. 12F on 10F rose & black... 25.00 85. 18F on 15F brown & black... 15.00 1937. Similar surcharge, but shorter bars, on issue of c1941. 86. 20F on 12F rose & black... 15.00 1944. Key type of 1941, surcharged with new value, and two long bars. 88. 10F on 6F blue & black... 15.00 89. 20F on 12F rose & black... 20.00 1946. Key type of c1941. Wmk AT. 90. 10F olive-green & black... 3.50 91. 15F blue & black... 3.50 92. 20F rose & black... 3.50 93. 20F yellow-green & black... 3.50 94. 30F blue & black... 3.50 95. 40F yellow-green & black... 3.50 96. 60F lilac & black... 15.00 97. 60F blue & black... 15.00 98. 80F rose & black... 5.00 99. 80F yellow-green & black... 5.00 100. 100F yellow-green & black... 5.00 101. 120F blue & black... 10.00 102. 160F rose & black... 15.00 103. 200F rose & black... 15.00 1956. Arms on coloured background. Wmk AT. 104. 100F green & black... 3.50 105. 150F blue & black... 5.00 106. 200F rose & black... 7.50 1957. Arms on white background, inscribed ROYAUME DE TUNISIE. Wmk AT. 107. 130F green & black... 3.50 108. 195F blue & black... 5.00 109. 260F rose & black... 7.50 1937. Key type of 1931, surcharged "TARIF / porté à" in two lines, new value, and two bars, in black, or in red (R). 63. 4F on 3F60 green & black (R)... 7.50 64. 6F on 5F40 deep blue & black (R)... 7.50 65. 8F on 7F20 red & black... 7.50 66. 12F on 10F80 brown & black... 10.00 67. 16F on 14F40 orange & black... 20.00 68. 24F on 21F60 violet & black (R)... 35.00 1944. General Revenue stamp, surcharged "TARIF / porté à" in two lines, new value, and two short bars, and "Dimension" in red (R). 87. 5F on 5c yellow-brown (R)... 10.00 1958. Same, but inscribed REPUBLIQUE TUNISIENNE. Wmk AT. 110. 180F green & black... 3.50 111. 270F blue & black... 5.00 112. 360F rose & black... 7.50

12 1959. New currency. Wmk AT. 113. 180M green & black... 3.50 114. 210M green & black... 3.50 115. 270M blue & black... 5.00 116. 315M rose & black... 7.50 117. 420M blue & black... 7.50 c2000. Inscriptions entirely in Arabic. 150. 460Mm blue & black... 5.00 DOUANES (CUSTOMS) Customs Duty collected by the Post Office on parcels arriving in Tunisia. 1941. Postage Due stamp ovpt T.D. in wide letters. 1. 3F violet on pink... 2.00 1965. Simplified Arms. Design 35x24mm. Wmk AT. 118. 230M green & balck... 3.50 119. 240M green & black... 3.50 120. 260M green & black... 3.50 121. 345M rose & black... 5.00 122. 360M rose & black... 5.00 123. 390M rose & black... 5.00 124. 460M blue & black... 5.00 125. 480M blue & black... 5.00 126. 520M blue & black... 5.00 1971. Same design but wmk AGT. 127. 230M green & balck... 3.50 128. 240M green & black... 3.50 129. 260M green & black... 3.50 130. 345M rose & black... 5.00 131. 360M rose & black... 5.00 132. 390M rose & black... 5.00 133. 460M blue & black... 5.00 134. 480M blue & black... 5.00 135. 520M blue & black... 5.00 c1941. Postage Due stamp ovpt with taller, narrower TD. 2. 5F violet... 3.00 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. 136. 260M green & black... 3.50 132. 390M rose & black... 5.00 135. 520M blue & black... 5.00 136. 1D040 colour? & black... 7.50 c1992. Same desigm, but wmk ITVF. 140. 1D500 blue & black... 5.00 1945. 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... *5.00 5. 5F magenta (stamp) and red (label). *2.00

6. 12F ultramarine... *3.50 7. 50F green... *7.50 8. 100F red (stamp) and sepia (label) *15.00 1947. Same design but stamp inscribed TIMBRE-TAXE. 9. 25f 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)... 10.00 2. ½P red, blue & black (25 to 50P)... 15.00 3. ¾P red, blue & black (50 to 75P)... 15.00 4. 1P red, blue & black (75 to 100P)... 15.00 5. 2P red, blue & black (100 to 200P). 20.00 6. 3P red, blue & black (200 to 300P). 25.00 7. 4P red, blue & black (300 to 400P). 50.00 8. 5P red, blue & black (400 to 500P). 50.00 9. 6P red, blue & black (500 to 600P). 50.00 10. 7P red, blue & black (600 to 700P) 100.00 11. 8P red, blue & black (700 to 800P) 100.00 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. 1896. Arms, dated "18--". Taxed at 5c per 100F. No wmk. Perf 13½. 1. 5c green & purple... 5.00 2. 10c green & purple... 5.00 3. 15c green & purple... 5.00 4. 20c green & purple... 5.00 5. 25c green & purple... 5.00 6. 30c green & purple... 5.00 7. 35c green & purple... 7.50 8. 40c green & purple... 5.00 9. 45c green & purple... 10.00 10. 50c green & purple... 5.00 11. 1F green & purple... 5.00 12. 1F50 green & blue... 15.00 13. 2F green & blue... 10.00 14. 2F50 green & blue... 15.00 15. 3F green & blue... 15.00 16. 3F50 green & blue... 20.00 17. 4F green & blue... 30.00 18. 4F50 green & blue... 35.00 19. 5F green & blue... 20.00 1915. Arms, dated "1---". Figure of value touches the date line. Taxed at 5c per 100F. No wmk. Perf 13½. 20. 5c green & purple... 2.00 21. 10c green & purple... 2.00 22. 15c green & purple... 2.00 23. 20c green & purple... 2.00 24. 25c green & purple... 2.00 25. 30c green & purple... 2.00 26. 35c green & purple... 3.50 27. 40c green & purple... 2.00 28. 45c green & purple... 5.00 29. 50c green & purple... 2.00 30. 1F green & purple... 2.00 31. 1F50 green & blue... 5.00 32. 2F green & blue... 2.00 33. 2F50 green & blue... 3.50 34. 3F green & blue... 3.50 35. 3F50 green & blue... 5.00 36. 4F green & blue... 7.50 37. 4F50 green & blue... 10.00 38. 5F green & blue... 3.50 39. 5F50 green & orange... 15.00

14 40. 6F green & orange... 10.00 41. 6F50 green & orange... 10.00 42. 7F green & orange... 10.00 43. 7F50 green & orange... 10.00 44. 8F green & orange... 10.00 45. 8F50 green & orange... 15.00 46. 9F green & orange... 15.00 47. 9F50 green & orange... 15.00 48. 10F green & orange... 5.00 49. 15F green & orange... 10.00 50. 20F green & orange... 10.00 51. 25F green & orange... 15.00 52. 30F green & orange... 20.00 1920. Tax rates doubled. Issue of 1896 (dated "18--") with surcharge at right. 53. 10c on 5c green & purple... 35.00 54. 20c on 10c green & purple... 20.00 55. 30c on 15c green & purple... 20.00 56. 40c on 20c green & purple... 20.00 57. 50c on 25c green & purple... 20.00 58. 60c on 30c green & purple... 20.00 59. 70c on 35c green & purple... 20.00 60. 80c on 40c green & purple... 20.00 61. 90c on 45c green & purple... 20.00 62. 5F on 2F50 green & blue... 100.00 63. 6F on 3F green & blue... 35.00 64. 8F on 4G green & blue... 35.00 65. 9F on 4F50 green & blue... 50.00 1920. Issue of 1915 (dated "1---") with similar surcharge at right. Minor variations of font exist. 66. 10c on 5c green & purple... 50.00 67. 20c on 10c green & purple... 5.00 68. 30c on 15c green & purple... 5.00 69. 40c on 20c green & purple... 20.00 70. 50c on 25c green & purple... 15.00 71. 60c on 30c green & purple... 10.00 72. 70c on 35c green & purple... 5.00 73. 80c on 40c green & purple... 5.00 74. 90c on 45c green & purple... 10.00 75. 1F on 50c green & purple... 5.00 76. 2F on 1 F green & purple... 5.00 77. 3F on 1F50 green & blue... 5.00 78. 4F on 2F green & blue... 5.00 79. 5F on 2F50F green & blue... 5.00 80. 6F on 3F green & blue... 10.00 81. 7F on 3F50 green & blue... 10.00 82. 8F on 4F green & blue... 5.00 83. 9F on 4F50 green & blue... 15.00 84. 10F on 5F green & blue... 5.00 85. 11F on 5F50 green & orange... 20.00 86. 12F on 6F green & orange... 20.00 87. 13F on 6F50 green & orange... 30.00 88. 14F on 7F green & orange... 30.00 89. 15F on 7F50 green & orange... 20.00 90. 16F on 8F green & orange... 20.00 91. 17F on 8F50 green & orange... 30.00 92. 18F on 9F green & orange... 30.00 93. 19F on 9F50 green & orange... 50.00 94. 20F on 10F green & orange... 10.00 95. 30F on 15F green & orange... 20.00 96. 40F on 20F green & orange... 35.00 97. 50F on 25F green & orange... 25.00 98. 60F on 30F green & orange... 50.00 1922. Tax rates doubled. Surcharge at left. Various minor typesetting varieties exist in the surcharge. 100. 10c on 5c green & purple... 50.00 101. 20c on 10c green & purple... 5.00 102. 30c on 15c green & purple... 5.00 103. 40c on 20c green & purple... 20.00 104. 50c on 25c green & purple... 15.00 105. 60c on 30c green & purple... 10.00 106. 70c on 35c green & purple... 5.00 107. 80c on 40c green & purple... 5.00 108. 90c on 45c green & purple... 10.00 109. 1F on 50c green & purple... 5.00 110. 2F on 1 F green & purple... 5.00 111. 3F on 1F50 green & blue... 5.00 112. 4F on 2F green & blue... 5.00 113. 5F on 2F50F green & blue... 5.00 114. 6F on 3F green & blue... 10.00 115. 7F on 3F50 green & blue... 10.00 116. 8F on 4F green & blue... 5.00 117. 9F on 4F50 green & blue... 15.00 118. 10F on 5F green & blue... 5.00 119. 11F on 5F50 green & orange... 20.00 120. 12F on 6F green & orange... 20.00 121. 13F on 6F50 green & orange... 30.00 122. 14F on 7F green & orange... 30.00 123. 15F on 7F50 green & orange... 20.00 124. 16F on 8F green & orange... 20.00 125. 17F on 8F50 green & orange... 20.00 126. 18F on 9Fgreen & orange... 20.00 127. 19F on 9F50green & orange... 20.00 128. 20F on 10F green & orange... 7.50 129. 30F on 15Fgreen & orange... 10.00 130. 40F on 20Fgreen & orange... 20.00 131. 50F on 25Fgreen & orange... 20.00 132. 60F on 30F green & orange... 35.00 1922. 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. 133. 10c dark green & blue... 2.00 134. 20c dark green & blue... 2.00 135. 30c dark green & blue... 2.50 136. 40c dark green & blue... 2.50 137. 50c dark green & blue... 2.00 138. 60c dark green & blue... 2.50 139. 70c dark green & blue... 7.50 140. 80c dark green & blue... 5.00 141. 90c dark green & blue... 10.00 142. 1F dark green & blue... 2.00 143. 2F dark green & blue... 3.50 144. 3F dark green & blue... 5.00 145. 4F dark green & blue... 7.50 146. 5F dark green & blue... 2.00 147. 6F dark green & blue... 10.00 148. 7F dark green & blue... 15.00 149. 8F dark green & blue... 15.00 150. 9F dark green & blue... 20.00 151. 10F dark green & blue... 3.50 152. 11F dark green & carmine... 20.00 153. 12F dark green & carmine... 15.00 154. 13F dark green & carmine... 20.00 154a. error "3,000F" (not "30,000F"). 100.00 155. 14F dark green & carmine... 20.00 156. 15F dark green & carmine... 10.00 157. 16F dark green & carmine... 20.00 158. 17F dark green & carmine... 20.00 159. 18F dark green & carmine... 25.00 160. 19F dark green & carmine... 25.00 161. 20F dark green & carmine... 5.00 162. 30F dark green & carmine... 7.50 163. 40F dark green & carmine... 20.00 164. 50F dark green & carmine... 10.00 165. 60F dark green & carmine... 35.00 1922. Additional value to permit making up odd rates. No wmk. Perf 13½. 166. 5c lilac and black... 10.00 1923. Tax rates halved. Surcharged in blac (various minor varieties exit with broken letters). 170. 10c on 20c dark green & blue... 2.00 171. 25c on 50c dark green & blue... 2.00 172. 35c on 70c dark green & blue... 2.00 173. 40c on 80c dark green & blue... 2.00 174. 45c on 90c dark green & blue... 5.00 175. 50c on 1F dark green & blue... 2.00 176. 1F on 2F dark green & blue... 2.00 176a. double overprint... 25.00 177. 1F50 on 3F dark green & blue... 2.00 178. 2F on 4F dark green & blue... 2.00 179. 2F50 on 5F dark green & blue... 2.00 180. 3Fon 6F dark green & blue... 5.00 181. 3F50 on 7F dark green & blue... 5.00 181a. double overprint... 25.00 182. 4F on 8F dark green & blue... 15.00 182a. double overprint... 35.00 183. 4F50 on 9F dark green & blue... 10.00

184. 5F on 10F dark green & blue... 15.00 184a. double overprint... 35.00 185. 5F50on 11F dark green & carmine 25.00 186. 6F on 12F dark green & carmine.. 20.00 187. 6F50 on 13F dark green & carmine 25.00 188. 7F on 14F dark green & carmine.. 25.00 189. 7F50 on 15F dark green & carmine 25.00 190. 8F on 15F dark green & carmine.. 25.00 191. 8F50 on 17F dark green & carmine 30.00 192. 9F on 18F dark green & carmine.. 30.00 193. 9F50 on 19F dark green & carmine 35.00 194. 10F on 20F dark green & carmine 10.00 194a. pair, one with surcharge omitted 100.00 195. 15F on 30F dark green & carmine 35.00 196. 20F on 40F dark green & carmine 35.00 197. 25F on 50F dark green & carmine 50.00 198. 30F on 60F dark green & carmine 75.00 1923. 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". 200. 5c on 10c dark green & blue... 100.00 201. 10c on 20c dark green & blue... 2.00 202. 15c on 30c dark green & blue... 2.00 203. 20c on 40c dark green & blue... 2.00 204. 25c on 50c dark green & blue... 2.00 205. 30c on 60c dark green & blue... 5.00 206. 35c on 70c dark green & blue... 2.00 207. 40c on 80c dark green & blue... 2.00 208. 45c on 90c dark green & blue... 5.00 209. 50c on 1F dark green & blue... 2.00 210A. 1F on 2F dark green & blue A... 2.00 210B. 1Fr on 2F dark green & blue B.. 10.00 211. 1F50 on 3F dark green & blue... 2.00 212A. 2F on 4F dark green & blue A... 2.00 212B. 2Fr on 4F dark green & blue B.. 10.00 213. 2F50 on 5F dark green & blue... 2.00 214A. 3Fon 6F dark green & blue A... 5.00 214B. 3Fr on 6F dark green & blue B.. 10.00 215. 3F50 on 7F dark green & blue... 5.00 216A. 4F on 8F dark green & bluea... 15.00 216B. 4Fr on 8F dark green & blue B... 5.00 217. 4F50on 9F dark green & blue... 5.00 218A. 5F on 10F dark green & blue A... 15.00 218B. 5Fr on 10F dark green & blue B.. 5.00 219. 5F50on 11F dark green & carmine 20.00 220. 6F on 12F dark green & carmine.. 10.00 221. 6F50 on 13F dark green & carmine20.00 222. 7F on 14F dark green & carmine.. 15.00 223. 7F50 on 15F dark green & carmine10.00 224. 8F on 15F dark green & carmine.. 20.00 225. 8F50 on 17F dark green & carmine20.00 226. 9F on 18F dark green & carmine.. 25.00 227. 9F50 on 19F dark green & carmine35.00 228A. 10F on 20F dark green & carmine A... 10.00 228B. 10Fr on 20F dark green & carmine B... 10.00 229. 15F on 30F dark green & carmine 20.00 230. 20F on 40F dark green & carmine 20.00 231. 25F on 50F dark green & carmine 20.00 232. 30F on 60F dark green & carmine 35.00 1924. Inscribed PROTECTORAT FRANCAIS, and value range of the bill of exchange no longer indicated. 240. 5c green & red... 2.00 241. 10c green & red... 2.00 242. 15c green & red... 2.00 243. 20c green & red... 2.00 244. 25c green & red... 2.00 245. 30c green & red... 2.00 246. 35c green & red... 5.00 247. 40c green & red... 2.00 248. 45c green & red... 10.00 249. 50c green & red... 2.00 250. 1F green & red... 2.00 251. 1F50 green & blue... 3.50 252. 2F green & blue... 3.50 253. 2F50 green & blue... 3.50 254. 3F green & blue... 3.50 255. 3F50 green & blue... 5.00 256. 4F green & blue... 5.00 257. 4F50 green & blue... 10.00 258. 5F green & blue... 2.00 259. 5F50 green & blue... 15.00 260. 6F green & blue... 7.50 261. 6F50 green & blue... 15.00 262. 7F green & blue... 7.50 263. 7F50 green & blue... 5.00 264. 8F green & blue... 10.00 265. 8F50 green & blue... 20.00 266. 9F green & blue... 10.00 267. 9F50 green & blue... 20.00 268. 10F green & blue... 3.50 269. 15Fgreen & dark green... 15.00 270. 20F green & dark green... 10.00 271. 25F green & dark green... 15.00 272. 30F green & dark green... 25.00 15 EMBARQUEMENTS Airport tax, and probably also harbour tax for embarkation on ships. 1960. Arms with scales at right. Wmk AT. Perf 13½x14. 1. 0D500 green & black... 20.00 c1963. Simplified Arms with scales at right. Wmk AT. Perf 13½x14. 2. 0D800 green & black... 15.00 c1967. Arabic inscription larger, and TAXE D'EMBARQUEMENT in one line. No wmk. Perf 11 3. 0D800 green & black... 20.00 1970. Inscription changed to REDEVENCE D'EMBARQUEMENT and law dated 1970. No wmk. Perf 11. 4. 1D000 pink & black... 20.00

16 FORMALITES 58. 500F rose & black... 25.00 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 1930. 1. 10F on 5c bistre & brown... *20.00 2. 20F on 5c bistre & brown... *20.00 3. 50F on 5c bistre & brown... *20.00 4. 60F on 5c bistre & brown... *20.00 5. 120F on 5c bistre & brown... *25.00 6. 200F on 5c bistre & brown... *30.00 7. 300F on 5c bistre & brown... *30.00 8. 400F on 5c bistre & brown... *30.00 Prepared for issue, maybe not issued. Other values may exist. A 1948. Key type, inscribed REGENCE DE TUNIS. Wmk AT. Perf 13½. 30. 10F carmine & black... 5.00 31. 15F carmine & black... 5.00 32. 20F carmine & black... 5.00 33. 25F carmine & black... 5.00 34. 40F carmine & black... 10.00 35. 50F carmine & black... 5.00 36. 60F carmine & black... 10.00 37. 80F carmine & black... 10.00 38. 100F carmine & black... 5.00 39. 120F carmine & black... 15.00 40. 150F carmine & black... 10.00 41. 200F carmine & black... 15.00 42. 250F carmine & black... 15.00 43. 300F carmine & black... 20.00 44. 400F carmine & black... 25.00 45. 500F carmine & black... 15.00 46. 1000F carmine & black... 25.00 47. 2000F carmine & black... 35.00 (48. 5000F carmine & black) 1957. Arms on white background. Wmk AT. Perf 13½. 70. 15F rose & black... 5.00 71. 20F rose & black... 3.50 72. 25F rose & black... 5.00 73. 40F rose & black... 7.50 74. 50F rose & black... 3.50 75. 60F rose & black... 5.00 76. 80F rose & black... 7.50 77. 100F rose & black... 5.00 78. 120F rose & black... 7.50 79. 150F rose & black... 7.50 80. 200F rose & black... 7.50 81. 250F rose & black... 7.50 82. 300F rose & black... 10.00 83. 400F rose & black... 15.00 84. 500F rose & black... 10.00 85. 1000F rose & black... 15.00 86. 2000F rose & black... 20.00 87. 5000F rose & black... 20.00 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 1930. 10. 10F on 5c bistre & brown A... *20.00 11. 15F on 5c bistre & brown A... *30.00 12. 20F on 5c bistre & brown AB... 15.00 13. 25F on 5c bistre & brown B... *25.00 14. 40F on 5c bistre & brown A... *20.00 15. 50F on 5c bistre & brown A... *20.00 16. 60F on 5c bistre & brown B... *20.00 17. 100F on 5c brown & bistre AB... *20.00 18. 120F on 5c bistre & brown B... 25.00 19. 150F on 5c brown & bistre B... *30.00 20. 200F on 5c bistre & brown B... 30.00 21. 250F on 5c bistre & brown AB... *30.00 22. 300F on 5c bistre & brown AB... 35.00 23. 400F on 5c bistre & brown A... *35.00 Some values may not have been issued. B 1954. Surcharged.on issue of 1948, with one thick.bar deleting previous value. 50. 500F on 100F carmine & black... 15.00 51. 1000F on 120F carmine & black... 15.00 52. 1000F on 200F carmine & black... 15.00 53. 2000F on 400F carmine & black... 25.00 1954. Similar surcharge, but two thin bars. 54. 1000F on 400F carmine & black... 15.00 1958. "République Tunisienne" ovpt on issue of 1957. 90. 15F rose & black... 3.50 91. 20F rose & black... 2.50 92. 25F rose & black... 3.50 93. 40F rose & black... 5.00 94. 50F rose & black... 2.50 95. 60F rose & black... 3.50 96. 80F rose & black... 7.50 97. 100F rose & black... 3.50 98. 120F rose & black... 5.00 99. 150F rose & black... 5.00 100. 200F rose & black... 5.00 101. 250F rose & black... 5.00 102. 300F rose & black... 7.50 103. 400F rose & black... 10.00 104. 500F rose & black... 7.50 105. 1000F rose & black... 10.00 106. 2000F rose & black... 15.00 107. 5000F rose & black... 15.00 1956. Same key type but inscribed ROYAUME DE TUNIS. Wmk AT. Perf 13½. 55. 10F rose & black... 10.00 56. 20F rose & pink... 10.00 57. 200F rose & black... 20.00

1958. Key type, arms with white background, inscribed REPUBLIQUE TUNISIENNE. Wmk AT. Perf 13½. 110. 15F rose & black... 3.50 111. 20F rose & black... 2.50 112. 25F rose & black... 3.50 113. 40F rose & black... 5.00 114. 50F rose & black... 2.50 115. 60F rose & black... 3.50 116. 80F rose & black... 7.50 117. 100F rose & black... 3.50 118. 120F rose & black... 5.00 119. 150F rose & black... 5.00 120. 200F rose & black... 5.00 121. 250F rose & black... 5.00 122. 300F rose & black... 7.50 123. 400F rose & black... 10.00 124. 500F rose & black... 7.50 125. 1000F rose & black... 10.00 126. 2000F rose & black... 15.00 127. 5000F rose & black... 15.00 151. 80m rose & black... 7.50 152. 100m rose & black... 3.50 153. 120m rose & black... 5.00 154. 150m rose & black... 5.00 155. 200m rose & black... 5.00 156. 250m rose & black... 5.00 157. 300m rose & black... 7.50 158. 400m rose & black... 10.00 159. 500m rose & black... 7.50 160. 1D rose & black... 10.00 161. 2D rose & black... 15.00 162. 3D rose & black... 15.00 163. 5D rose & black... 15.00 1971. Same design but wmk AGT. Perf 13½. 164. 20m rose & black... 2.50 165. 25m rose & black... 3.50 166. 40m rose & black... 5.00 167. 50m rose & black... 2.50 168. 60m rose & black... 3.50 169. 80m rose & black... 7.50 170. 100m rose & black... 3.50 171. 120m rose & black... 5.00 172. 150m rose & black... 5.00 173. 200m rose & black... 5.00 174. 250m rose & black... 5.00 175. 300m rose & black... 7.50 176. 400m rose & black... 10.00 177. 500m rose & black... 7.50 178. 1D rose & black... 10.00 179. 2D rose & black... 15.00 180. 3D rose & black... 15.00 181. 5D rose & black... 15.00 HUILE LOURDE (OIL) 17 Vehicle tax stamps overprinted, these may be for commercial vehicles or dieselpowered lorries. 1959. New currency. Wmk AT. Perf 13½. 128. 20m rose & black... 2.50 129. 25m rose & black... 3.50 130. 40m rose & black... 5.00 131. 50m rose & black... 2.50 132. 60m rose & black... 3.50 133. 80m rose & black... 7.50 134. 100m rose & black... 3.50 135. 120m rose & black... 5.00 136. 150m rose & black... 5.00 137. 200m rose & black... 5.00 138. 250m rose & black... 5.00 139. 300m rose & black... 7.50 140. 400m rose & black... 10.00 141. 500m rose & black... 7.50 142. 1D rose & black... 10.00 143. 2D rose & black... 15.00 144. 3D rose & black... 15.00 145. 5D rose & black... 15.00 1965. Simplified coat of arms. Wmk AT. Perf 13½. 146. 20m rose & black... 2.50 147. 25m rose & black... 3.50 148. 40m rose & black... 5.00 149. 50m rose & black... 2.50 150. 60m rose & black... 3.50

18 LETTRES DE VOITURES Bills of Lading for rail freight. MEDICINE FEE Prescription fee. PASSPORTS 1896. (illus slightly reduced, 49x25mm). No wmk. Perf 13½ to 14. 1. 10c brown (shades)... 2.00 1a. grey... 2.00 1896. Quittance stamp of 1896, ovpt "Lettres de Voiture / et / Connaissements", reading up. 2. 10c green... 250.00 One example known. c1970. Nurse. Wmk AGT. Perf 13½x14. 1. 50m red, blue & black... 2.00 c1970. Revenue key type, overprinted PASS. Wmk AGT. Perf 13x14. 1. 2D yellow-brown & blue... 10.00 2. 6D500 yellow-brown & blue... 10.00 3. 23D red & blue... 10.00 Other values probly exist. 1920. No wmk. Perf 14. 3. 35c brown... 10.00 4. 70c vermilion... 20.00

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. 1866. Design similar to Effets-Forerunner. Blue control cachet at left, black value in circle at right, plus security underprint. 1. 2Pi blue, green & black (?)... 20.00 Recorded but not illustrated by Forbin, not seen by us. QUITTANCES (RECEIPT) A 1925. 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... 1.00 2. 10c green B... 1.00 3. 20c dark brown A... 1.00 4. 50c dull green B... 3.50 5. 1F grey-blue... 20.00 6. 2F rose... 20.00 c1925. Same designs (and inscriptions as previously) but changed colours. No wmk. Perf 13½ or 14x13½. 7. 5c yellow-green A... 2.00 8. 10c slate-violet B... 2.00 9. 20c pale blue A... 2.00 10. 50c rose B... 5.00 11. 1F pale blue... 3.50 12. 2F orange... 20.00 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. 1. 500M 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 (?). 13. 25c red... 3.50

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... 10.00 2. 4D rose & dark blue... 10.00 1976. General Duty stamp overprinted with bars, "Voyage", and new value, in black. 1. 30D on 250M blue & red... 20.00 C D c1985. Small format keytype overprinted VISA and value in second colour stated. Wmk AGT. Perf 13. 5. 30D bright blue (?) & black... 15.00 6. 45D deep rose & black (c1990?)... 15.00 1937. 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. 1. 10c magenta A... 25.00 2. 10c magenta (B) A... 3.50 3. 25c mauve B... 50.00 4. 25c mauve (B) B... 15.00 5. 50c ultramarine (R) C... 50.00 6. 1F plum C... 75.00 7. 2F sepia & carmine D... 150.00 8. 2F sepia & carmine (B) D... 150.00 c1990. Above issue, surcharged. 10. 45F on 30D bright blue (?) & black... 20.00 c2000.inscription entirely in Arabic. 11. 45D deep rose & black... 15.00