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Europe/Germany : Steuermarke / Tax stamp NOTOPFER BERLIN

 

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HockeyNut
Members Picture


07 Jun 2020
10:13:31am
Notopfer Berlin was an additional tax on income tax and a tax stamp that had to be used in the territory of the Federal Republic of Germany with a few exceptions, apart from the normal postage, from the sender of a mail item in the period from December 1, 1948 to March 31, 1956.
The tax stamp over 2 pfennigs was sold by the post office and later the Deutsche Bundespost. The tax was initially based on the law passed by the Economic Council of the United Economic Area on November 8, 1948 to levy a "Notopfer Berlin" tax in the United Economic Area, which was later revised several times. It was replaced by the Berlin Aid Act.

background
During the Berlin blockade and the airlift (June 26, 1948 to May 11, 1949), on November 8, 1948, the Economic Council for the Bizone passed the “Law on the Collection of a“ Notopfer Berlin ”Tax in the United Economic Area”. After that - in addition to additional charges of a conventional type - most domestic German mail items (except from and to West Berlin and also not to the Soviet occupation zone or later to the German Democratic Republic) had to be in addition to the normal postage (then 20 pfennigs for a standard letter and 10 pfennigs for a postcard) a tax stamp, the so-called "emergency victim", is stuck. These two pfennigs were to benefit the West Berlin population, who were in economic distress due to the Berlin blockade.

Area of use
The emergency victim mark had been used in the areas of the American and British zones (so-called bizones) since December 1, 1948, while different regulations governing use were applicable in the different parts of the French zone:
• In Rhineland-Palatinate (stamp issues of the French Rhineland-Palatinate zone), the emergency victim stamps had to be used from February 1, 1949 to March 31, 1949 and then again from July 1, 1949 to March 31, 1956.
• In Baden (stamp issues of the French Baden region) on July 1 and 2, 1949 and then from July 17, 1949 to March 31, 1956. According to Baden Law and Ordinance Gazette 28/1949 of June 21, 1949, the income was destined for Kehl as an emergency victim in addition to Berlin.
• In Württemberg-Hohenzollern (stamp issues of the French Württemberg-Hohenzollern zone) from January 10, 1949 to the end of May 1949 and then again from January 1, 1950 to March 31, 1956. From July 1 to December 31, 1949, had to Due to the Württemberg law of June 24, 1949, the so-called housing levy stamp can be used. The sale ended on December 29th, and since then the normal emergency victim mark has again applied to Berlin.
The collection periods for delivery on mail items, which were initially limited to the months of December 1948 to February 1949, have been repeatedly extended. The law of December 29, 1949 extended the levy to the entire federal territory and was valid from January 1, 1950 throughout the Federal Republic of Germany. Further changes resulted from the law from March 28, 1953 to the end of December 1954.
The consignments subject to tax had to be provided with a tax stamp of 2 pfennigs. The levy was a tax in the sense of the Reich Tax Code. The duty to deliver could not be met by sticking postage stamps on the item requiring delivery (see illustration with the missing tax stamp). Postal items that were not subject to a tax stamp were not carried by Swiss Post. A reimbursement of the levy on postal items was excluded.
In the case of consignments cleared by the sender or postal stamp, as well as parcels and parcels by self-bookers who took part in the direct debit procedure, the delivery could also be paid in cash at the post office or, by agreement, paid by postal or bank check or by debiting from the postal check account. In this case, the duty-free consignments had to be delivered separately from those subject to duty.
After the announcement of the new version of the law on the levy of a "Notopfer Berlin" levy of March 10, 1952, the levy was levied on the following mail items in the territory of the Federal Republic of Germany:
1. Letters
2. Postcards
3. Business papers
4. Samples of goods
5. Mixed shipments
6. Parcel
7. Parcels (postal items)
8. Station letters
9. Station newspapers

The following were exempt from the tax:
• Service broadcasts from foreign representations and consulates
• Postal orders and payment cards (including those used to transfer amounts collected by cash on delivery and postal orders)
• Printed matter and newspaper printed matter
• advertising responses
• Throwing programs
• Free letters to the postal check offices and postal savings office offices when using the special envelopes
• completed returned delivery documents and return slips
• Newspaper
• Braille
• Requests to check addresses.

Source Wikipedia

Below some samples..........
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HockeyNut
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07 Jun 2020
10:18:40am
re: Steuermarke / Tax stamp NOTOPFER BERLIN

Image Not Found
MiNr 1 W

Image Not Found
MiNr 1 X

Image Not Found
MiNr 2 GBA W

Image Not Found
MiNr 2 GBA Z

Image Not Found
MiNr 2 CV

Image Not Found
MiNr 2 DZ

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HockeyNut
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07 Jun 2020
10:21:31am
re: Steuermarke / Tax stamp NOTOPFER BERLIN

Image Not Found
MiNr 3

Image Not Found
MiNr 4

Image Not Found
MiNr 6 V

Image Not Found
MiNr 7

Image Not Found
MiNr 8 Y

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HockeyNut
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07 Jun 2020
10:29:59am
re: Steuermarke / Tax stamp NOTOPFER BERLIN

Some envelopes with remarks (as mentioned in the text above)

Image Not Found

Image Not Found

Image Not Found

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HockeyNut
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07 Jun 2020
10:39:56am
re: Steuermarke / Tax stamp NOTOPFER BERLIN

Some "normal" envelopes :

Image Not Found

Image Not Found

Image Not Found

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smaier
Members Picture


Sally

07 Jun 2020
02:27:47pm
re: Steuermarke / Tax stamp NOTOPFER BERLIN

Thanks for posting this - very interesting. Always wondered what those were.

In the list of things exempt is "throwing programs". Any idea what that is?

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HockeyNut
Members Picture


08 Jun 2020
04:10:50am
re: Steuermarke / Tax stamp NOTOPFER BERLIN

"In the list of things exempt is "throwing programs". Any idea what that is?"



Yep!
I believe you call that YUNK-MAIL.
In Germany they call it POSTWURFSENDUNG.

I believe the translation was weird in this case.

In the Netherlands you have stickers you can glue on your house-mailbox to let the post know you do not want this kind of post. (See picture)

Image Not Found

And this is the sticker in Germany :

Image Not Found

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HockeyNut
Members Picture


08 Jun 2020
04:16:06am
re: Steuermarke / Tax stamp NOTOPFER BERLIN

I think this is a better translation : DIRECT MAIL

Wikipedia says :

Direct mail
The direct mail is a form of dispatch by Deutsche Post.
It takes the form of the mass delivery of identical postal items to a group of recipients by the deliverers.
The bulk of the mail is usually thrown into the household mailboxes by a postman at a reduced fee as a printed matter.
The term throwing broadcast is also used synonymously.

The direct mail is unsolicited, not addressed or partially addressed and is used primarily for advertising purposes.
The direct mail item differs from the direct mail item only in the quality of delivery:
In the case of the mailing, this is done either commercially through the distribution of advertising brochures, daily and weekly newspapers, or non-commercially through voluntary helpers from an interest group.

history
On March 1, 1925, postal mail items were tentatively approved by Deutsche Post under the name Throw Mailing for bulk printed matter.
At least 1,000 pieces had to be delivered at once.
The type of recipient had to be specified.
In the course of time, different minimum consignments, maximum weights, fees, etc. followed. In 1927, throwing mailings were given the name "direct mail", now mixed mailings (printed matter and samples) could also be posted as direct mail (until 1954).
The service was discontinued at the beginning of the Second World War and re-approved after the war. After July 1, 1954, the distinction between printed matter and mixed mail was abolished at the Deutsche Bundespost.
The service was discontinued on December 31, 2015.

The German postal code of 1964 only allowed mail items under the designation of throwing items up to 50 g (1984 to 100 g).



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Calstamp

08 Jun 2020
09:25:06am
re: Steuermarke / Tax stamp NOTOPFER BERLIN

HockeyNut...

Thank you for posting this very informative background info re the Notopfer Berlin issues. While I have several examples in my WW collection, only had a cursory knowledge of their origin, purpose, etc.

Like many other SOR members, continue to be amazed by the collective knowledge available via this forum.

Jim

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smaier
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Sally

08 Jun 2020
01:23:48pm
re: Steuermarke / Tax stamp NOTOPFER BERLIN

Thanks HockeyNut. Thumbs Up

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lemaven
Members Picture


08 Jun 2020
07:21:48pm
re: Steuermarke / Tax stamp NOTOPFER BERLIN

Another AMAZING post, thanks!

Does anyone have the Scott # equivalents for the variations? I have a couple dozen of these I need to go through someday to figure out which version they are.

Cheers, Dave.

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copy55555
Members Picture


13 Jun 2020
03:04:11pm
re: Steuermarke / Tax stamp NOTOPFER BERLIN

I want to thank HockeyNut for bringing this interesting stamp to my attention. No, I do not collect stamps of Germany (even though I was born there while a refugee after WWII escaping the Soviets - enough about me.) And there are no copies left in my various collections. Maybe.

Back in 1955 or so, one of the baseball card companies produced and sold a packet containing a piece of gum and a baseball card for 1 cent if memory serves me right. Also included was a small glassine with 4 or 5 used stamps. One that struck me was the tiny blue Berlin stamp. Don't remember what the others were or if the envelope has HE Harris printed (or some other stamp dealer.)

Took the stamps and showed them to my stamp collector dad and my collecting bug was born. I blame that little blue Berlin stamp. Guess its time to check the approvals for one.

This thread sure brought back some memories. Thanks!

Tad





9

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HockeyNut
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14 Jun 2020
06:29:10am
re: Steuermarke / Tax stamp NOTOPFER BERLIN

"This thread sure brought back some memories. Thanks!

Tad"



You're welcome Tad

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partsguy
Members Picture


14 Jun 2020
05:43:40pm
re: Steuermarke / Tax stamp NOTOPFER BERLIN

I don't recall mention of postage stamps included with any of the Leaf, Fleer, Topps, or Bowman penny packs of the 1940's-50's, but in 1955, Topps DID produce a small series of baseball-card "stamps". They were gummed, perforated, and looked just like their equivalent 1955 cardboard cards.
There are 23 of them, but the most recognizable name in the set is NY Yankee Moose Skowron. There was supposedly a Hank Aaron stamp, but that is unconfirmed in the wild.
Unfortunately, they never made it into production, and the only known examples came from the personal collection of a Topps executive.

I'm guessing these are considerably more valuable than the 1969 Ajman/Manama baseball stamps.... and I imagine Topps never intended their stamps to be used postally, either!

TomD

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HockeyNut
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15 Jun 2020
06:43:55am
re: Steuermarke / Tax stamp NOTOPFER BERLIN

Image Not Found
The STAMP 1955 TOPPS
On auction sold for 2700 US$

Image Not Found
The cardboard card
Sold on ebay for 19,50 US$


Image Not Found
Ajman Set of stamps
Sold on internet for 4,95 US$


Are there also HOCKEYCARD STAMPS?

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partsguy
Members Picture


15 Jun 2020
09:51:25pm
re: Steuermarke / Tax stamp NOTOPFER BERLIN

YES! Topps had a run of stamps inserted in their hockey card packs in 1961, 1969 and 1970. O-Pee-Chee (the Canadian equivalent of Topps) also included them in their 1969 card packs. These were more "stamplike" in their sizing, but they had strange "perfs". The 1961's have a triangular die-cut sawtooth "perf", and the 1969 & 70 Topps issues had a die-cut perf similar to those seen on modern self-adhesives. The '69 OPC stamps had the sawtooth "perf"...

Even though the baseball 1955's weren't distributed to the public, Topps DID insert stamps with their 1961 and 1962 baseball card packs, and issued baseball stamps as a standalone product in 1969 and 1974. The 1961 & 62 stamps had the same sawtooth "perf" as the hockey cards. The 1969 and 1974 sets were printed in sheet form, with true perfs. These stamps were intended to be separated and placed individually in mini albums that also came in the packs.

I collected baseball cards pretty heavily in my youth, before moving on to license plates, and now stamps.... I enjoy the history of old things, especially those that were originally meant to be discarded after a brief period of time!

TomD

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musicman
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APS #213005

15 Jun 2020
10:16:09pm
re: Steuermarke / Tax stamp NOTOPFER BERLIN

Topps created numerous baseball stamp issues through the 60s and 70s.

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musicman
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APS #213005

16 Jun 2020
08:47:47pm
re: Steuermarke / Tax stamp NOTOPFER BERLIN

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Author/Postings
Members Picture
HockeyNut

07 Jun 2020
10:13:31am

Notopfer Berlin was an additional tax on income tax and a tax stamp that had to be used in the territory of the Federal Republic of Germany with a few exceptions, apart from the normal postage, from the sender of a mail item in the period from December 1, 1948 to March 31, 1956.
The tax stamp over 2 pfennigs was sold by the post office and later the Deutsche Bundespost. The tax was initially based on the law passed by the Economic Council of the United Economic Area on November 8, 1948 to levy a "Notopfer Berlin" tax in the United Economic Area, which was later revised several times. It was replaced by the Berlin Aid Act.

background
During the Berlin blockade and the airlift (June 26, 1948 to May 11, 1949), on November 8, 1948, the Economic Council for the Bizone passed the “Law on the Collection of a“ Notopfer Berlin ”Tax in the United Economic Area”. After that - in addition to additional charges of a conventional type - most domestic German mail items (except from and to West Berlin and also not to the Soviet occupation zone or later to the German Democratic Republic) had to be in addition to the normal postage (then 20 pfennigs for a standard letter and 10 pfennigs for a postcard) a tax stamp, the so-called "emergency victim", is stuck. These two pfennigs were to benefit the West Berlin population, who were in economic distress due to the Berlin blockade.

Area of use
The emergency victim mark had been used in the areas of the American and British zones (so-called bizones) since December 1, 1948, while different regulations governing use were applicable in the different parts of the French zone:
• In Rhineland-Palatinate (stamp issues of the French Rhineland-Palatinate zone), the emergency victim stamps had to be used from February 1, 1949 to March 31, 1949 and then again from July 1, 1949 to March 31, 1956.
• In Baden (stamp issues of the French Baden region) on July 1 and 2, 1949 and then from July 17, 1949 to March 31, 1956. According to Baden Law and Ordinance Gazette 28/1949 of June 21, 1949, the income was destined for Kehl as an emergency victim in addition to Berlin.
• In Württemberg-Hohenzollern (stamp issues of the French Württemberg-Hohenzollern zone) from January 10, 1949 to the end of May 1949 and then again from January 1, 1950 to March 31, 1956. From July 1 to December 31, 1949, had to Due to the Württemberg law of June 24, 1949, the so-called housing levy stamp can be used. The sale ended on December 29th, and since then the normal emergency victim mark has again applied to Berlin.
The collection periods for delivery on mail items, which were initially limited to the months of December 1948 to February 1949, have been repeatedly extended. The law of December 29, 1949 extended the levy to the entire federal territory and was valid from January 1, 1950 throughout the Federal Republic of Germany. Further changes resulted from the law from March 28, 1953 to the end of December 1954.
The consignments subject to tax had to be provided with a tax stamp of 2 pfennigs. The levy was a tax in the sense of the Reich Tax Code. The duty to deliver could not be met by sticking postage stamps on the item requiring delivery (see illustration with the missing tax stamp). Postal items that were not subject to a tax stamp were not carried by Swiss Post. A reimbursement of the levy on postal items was excluded.
In the case of consignments cleared by the sender or postal stamp, as well as parcels and parcels by self-bookers who took part in the direct debit procedure, the delivery could also be paid in cash at the post office or, by agreement, paid by postal or bank check or by debiting from the postal check account. In this case, the duty-free consignments had to be delivered separately from those subject to duty.
After the announcement of the new version of the law on the levy of a "Notopfer Berlin" levy of March 10, 1952, the levy was levied on the following mail items in the territory of the Federal Republic of Germany:
1. Letters
2. Postcards
3. Business papers
4. Samples of goods
5. Mixed shipments
6. Parcel
7. Parcels (postal items)
8. Station letters
9. Station newspapers

The following were exempt from the tax:
• Service broadcasts from foreign representations and consulates
• Postal orders and payment cards (including those used to transfer amounts collected by cash on delivery and postal orders)
• Printed matter and newspaper printed matter
• advertising responses
• Throwing programs
• Free letters to the postal check offices and postal savings office offices when using the special envelopes
• completed returned delivery documents and return slips
• Newspaper
• Braille
• Requests to check addresses.

Source Wikipedia

Below some samples..........

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HockeyNut

07 Jun 2020
10:18:40am

re: Steuermarke / Tax stamp NOTOPFER BERLIN

Image Not Found
MiNr 1 W

Image Not Found
MiNr 1 X

Image Not Found
MiNr 2 GBA W

Image Not Found
MiNr 2 GBA Z

Image Not Found
MiNr 2 CV

Image Not Found
MiNr 2 DZ

Like 
4 Members
like this post.
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HockeyNut

07 Jun 2020
10:21:31am

re: Steuermarke / Tax stamp NOTOPFER BERLIN

Image Not Found
MiNr 3

Image Not Found
MiNr 4

Image Not Found
MiNr 6 V

Image Not Found
MiNr 7

Image Not Found
MiNr 8 Y

Like 
4 Members
like this post.
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HockeyNut

07 Jun 2020
10:29:59am

re: Steuermarke / Tax stamp NOTOPFER BERLIN

Some envelopes with remarks (as mentioned in the text above)

Image Not Found

Image Not Found

Image Not Found

Like 
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like this post.
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Members Picture
HockeyNut

07 Jun 2020
10:39:56am

re: Steuermarke / Tax stamp NOTOPFER BERLIN

Some "normal" envelopes :

Image Not Found

Image Not Found

Image Not Found

Like 
5 Members
like this post.
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smaier

Sally
07 Jun 2020
02:27:47pm

re: Steuermarke / Tax stamp NOTOPFER BERLIN

Thanks for posting this - very interesting. Always wondered what those were.

In the list of things exempt is "throwing programs". Any idea what that is?

Like
Login to Like
this post
Members Picture
HockeyNut

08 Jun 2020
04:10:50am

re: Steuermarke / Tax stamp NOTOPFER BERLIN

"In the list of things exempt is "throwing programs". Any idea what that is?"



Yep!
I believe you call that YUNK-MAIL.
In Germany they call it POSTWURFSENDUNG.

I believe the translation was weird in this case.

In the Netherlands you have stickers you can glue on your house-mailbox to let the post know you do not want this kind of post. (See picture)

Image Not Found

And this is the sticker in Germany :

Image Not Found

Like 
2 Members
like this post.
Login to Like.
Members Picture
HockeyNut

08 Jun 2020
04:16:06am

re: Steuermarke / Tax stamp NOTOPFER BERLIN

I think this is a better translation : DIRECT MAIL

Wikipedia says :

Direct mail
The direct mail is a form of dispatch by Deutsche Post.
It takes the form of the mass delivery of identical postal items to a group of recipients by the deliverers.
The bulk of the mail is usually thrown into the household mailboxes by a postman at a reduced fee as a printed matter.
The term throwing broadcast is also used synonymously.

The direct mail is unsolicited, not addressed or partially addressed and is used primarily for advertising purposes.
The direct mail item differs from the direct mail item only in the quality of delivery:
In the case of the mailing, this is done either commercially through the distribution of advertising brochures, daily and weekly newspapers, or non-commercially through voluntary helpers from an interest group.

history
On March 1, 1925, postal mail items were tentatively approved by Deutsche Post under the name Throw Mailing for bulk printed matter.
At least 1,000 pieces had to be delivered at once.
The type of recipient had to be specified.
In the course of time, different minimum consignments, maximum weights, fees, etc. followed. In 1927, throwing mailings were given the name "direct mail", now mixed mailings (printed matter and samples) could also be posted as direct mail (until 1954).
The service was discontinued at the beginning of the Second World War and re-approved after the war. After July 1, 1954, the distinction between printed matter and mixed mail was abolished at the Deutsche Bundespost.
The service was discontinued on December 31, 2015.

The German postal code of 1964 only allowed mail items under the designation of throwing items up to 50 g (1984 to 100 g).



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this post
Calstamp

08 Jun 2020
09:25:06am

re: Steuermarke / Tax stamp NOTOPFER BERLIN

HockeyNut...

Thank you for posting this very informative background info re the Notopfer Berlin issues. While I have several examples in my WW collection, only had a cursory knowledge of their origin, purpose, etc.

Like many other SOR members, continue to be amazed by the collective knowledge available via this forum.

Jim

Like 
1 Member
likes this post.
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Members Picture
smaier

Sally
08 Jun 2020
01:23:48pm

re: Steuermarke / Tax stamp NOTOPFER BERLIN

Thanks HockeyNut. Thumbs Up

Like 
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lemaven

08 Jun 2020
07:21:48pm

re: Steuermarke / Tax stamp NOTOPFER BERLIN

Another AMAZING post, thanks!

Does anyone have the Scott # equivalents for the variations? I have a couple dozen of these I need to go through someday to figure out which version they are.

Cheers, Dave.

Like 
2 Members
like this post.
Login to Like.
Members Picture
copy55555

13 Jun 2020
03:04:11pm

re: Steuermarke / Tax stamp NOTOPFER BERLIN

I want to thank HockeyNut for bringing this interesting stamp to my attention. No, I do not collect stamps of Germany (even though I was born there while a refugee after WWII escaping the Soviets - enough about me.) And there are no copies left in my various collections. Maybe.

Back in 1955 or so, one of the baseball card companies produced and sold a packet containing a piece of gum and a baseball card for 1 cent if memory serves me right. Also included was a small glassine with 4 or 5 used stamps. One that struck me was the tiny blue Berlin stamp. Don't remember what the others were or if the envelope has HE Harris printed (or some other stamp dealer.)

Took the stamps and showed them to my stamp collector dad and my collecting bug was born. I blame that little blue Berlin stamp. Guess its time to check the approvals for one.

This thread sure brought back some memories. Thanks!

Tad





9

Like 
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likes this post.
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HockeyNut

14 Jun 2020
06:29:10am

re: Steuermarke / Tax stamp NOTOPFER BERLIN

"This thread sure brought back some memories. Thanks!

Tad"



You're welcome Tad

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partsguy

14 Jun 2020
05:43:40pm

re: Steuermarke / Tax stamp NOTOPFER BERLIN

I don't recall mention of postage stamps included with any of the Leaf, Fleer, Topps, or Bowman penny packs of the 1940's-50's, but in 1955, Topps DID produce a small series of baseball-card "stamps". They were gummed, perforated, and looked just like their equivalent 1955 cardboard cards.
There are 23 of them, but the most recognizable name in the set is NY Yankee Moose Skowron. There was supposedly a Hank Aaron stamp, but that is unconfirmed in the wild.
Unfortunately, they never made it into production, and the only known examples came from the personal collection of a Topps executive.

I'm guessing these are considerably more valuable than the 1969 Ajman/Manama baseball stamps.... and I imagine Topps never intended their stamps to be used postally, either!

TomD

Like
Login to Like
this post
Members Picture
HockeyNut

15 Jun 2020
06:43:55am

re: Steuermarke / Tax stamp NOTOPFER BERLIN

Image Not Found
The STAMP 1955 TOPPS
On auction sold for 2700 US$

Image Not Found
The cardboard card
Sold on ebay for 19,50 US$


Image Not Found
Ajman Set of stamps
Sold on internet for 4,95 US$


Are there also HOCKEYCARD STAMPS?

Like
Login to Like
this post
Members Picture
partsguy

15 Jun 2020
09:51:25pm

re: Steuermarke / Tax stamp NOTOPFER BERLIN

YES! Topps had a run of stamps inserted in their hockey card packs in 1961, 1969 and 1970. O-Pee-Chee (the Canadian equivalent of Topps) also included them in their 1969 card packs. These were more "stamplike" in their sizing, but they had strange "perfs". The 1961's have a triangular die-cut sawtooth "perf", and the 1969 & 70 Topps issues had a die-cut perf similar to those seen on modern self-adhesives. The '69 OPC stamps had the sawtooth "perf"...

Even though the baseball 1955's weren't distributed to the public, Topps DID insert stamps with their 1961 and 1962 baseball card packs, and issued baseball stamps as a standalone product in 1969 and 1974. The 1961 & 62 stamps had the same sawtooth "perf" as the hockey cards. The 1969 and 1974 sets were printed in sheet form, with true perfs. These stamps were intended to be separated and placed individually in mini albums that also came in the packs.

I collected baseball cards pretty heavily in my youth, before moving on to license plates, and now stamps.... I enjoy the history of old things, especially those that were originally meant to be discarded after a brief period of time!

TomD

Like 
1 Member
likes this post.
Login to Like.
Members Picture
musicman

APS #213005
15 Jun 2020
10:16:09pm

re: Steuermarke / Tax stamp NOTOPFER BERLIN

Topps created numerous baseball stamp issues through the 60s and 70s.

Like
Login to Like
this post
Members Picture
musicman

APS #213005
16 Jun 2020
08:47:47pm

re: Steuermarke / Tax stamp NOTOPFER BERLIN

Image Not Found

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