Monday, December 10, 2007

WWII German Occupation Tax Stamps

Fiscal (or "tax") philately often provides the collector with an adventure into uncharted (or at best, poorly cataloged) philatelic pastures. Thus, it is not surprising to find that little has been written about the tax stamps used in Luxembourg by the German administration during World War II. What I present here is just the tip of the tip of this philatelic iceberg. Surely others will contribute as well to help fill this immense philatelic knowledge gap.

Recently I acquired a WWII food ration card used in Luxembourg City. It bears the official imprint of the "Stadt Luxemburg Ernährungsamt" or Luxembourg City Nutrition Office and a 50 Rpf. "Quittung" (or tax receipt). A rubber date stamp showing the date September 2, 1942, ties the stamp to the card. In all, the card bears 17 such rubber-stamped dates, all between 1941 and 1943, and shows three different addresses for the cardholder. The text states that the cardholder must present the card each time food rations are requested.

The stamp is shown below along with the front and back of the ration card and the Municipal Nutrition Office official imprint. A similar 60 Rpf. stamp surcharged with a large "5 Frs" is shown at the beginning of this post. Was the German-issued stamp surcharged to Luxembourg francs after the occupation ended?

What else is known about these quaint tax stamps?

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