Table Of ContentTHE REVENUE STAMPS OF NORWAY
Introduction
Before you is presented the newest, and hopefully, most complete reference work
ever written about on Norwegian Revenue Stamps. This work builds upon the previous
monumental written works and research of Jens Edvard Thomle, Olaf Røsholm, E. C.
Hannevig, Frederick A. Brofos, Tron Soot-Ryen, Paul Nelson, and most recently Finn
Aune. A great deal of new information has also been shared by collectors in Norway,
Sweden, Great Britain, Germany, Holland, and the United States.
The goal in presenting this book is to provide both a new resource to established
collectors, and a guide to newly beginning collectors of Norwegian Revenue Stamps. I
do not make any claim that this book is complete. A number of new significant
discoveries were added to this book by simply going through established collections and
looking for new items. These kinds of discoveries will continue to happen, and hopefully
enough new information will come out to require a second expanded edition.
The catalog numbers used here, will in general terms, follow the systems used by
Soot-Ryen for the fee, adjustment, and documentary stamps, and for all other previously
listed stamp types, that used by Brofos and Nelson. Adjustments to older catalog
numbers have been made where new discoveries warrant such changes. Catalog numbers
from previous works are also listed. The main text presented in Soot-Ryen has been
modified for use in this catalog. This information is presented throughout the first three
chapters. In addition to the historical information and catalog presented here, there are
throughout the book, small articles about identifying stamps, as well as descriptive
articles to better understand why information has been changed from that presented by
previous authors.
In starting to write, I had to decide if this work should be written in English or
Norwegian. Eventually I decided that while there may be more collectors of the revenue
material in Norway, a book written in English could be used by a wider number of
collectors world wide. This same reasoning has been used by Tore Gjelsvik in recent
years when publishing works on the earliest Norwegian postage stamp issues. In
addition, the majority of the reference material on the topic of Norwegian Revenue
stamps is written in English. A small Norwegian-English translation overview has been
included at the end of the book to help the majority of collectors who are not fully
bilingual.
Norwegian revenue stamps have received a limited amount of published attention
over the years. None of these major published works have had the advantage of modern
computers to assist in assembling and sorting what can often be confusing data. This new
volume also gives the opportunity to publish color photographs of many of the different
and very rare stamps. It was felt that adding as many illustrations as possible would take
precedence over potentially limiting the length of the book. Many collectors will note
that stamps have been illustrated that are not “perfect.” Every effort has been made to
locate the best possible stamps for illustrations, but color, legibility, and cancellation
quality have been prioritized over perforation quality.
A wide variety of revenue stamps and related issues have been addressed to cover
the widest possible spectrum of collectors. In general, many of the older stamp issues are
much easier to find than the more modern stamps. This is due to a decline in interest
over the years among collectors, especially in Norway. This trend has been reversed in
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THE REVENUE STAMPS OF NORWAY
recent years, but a great deal of material has been lost over the years due to simple
neglect and ignorance. A number of non-adhesive issues are also discussed. Many are
rare, and the potential for new discoveries in these areas is high.
I have specifically limited the scope of this work due to size considerations. For
now I have elected not to cover the tobacco related tax stamps or Stamped Fiscal Paper.
These are very interesting, but my own knowledge of these topics is very limited, and the
quantity of different listings for each could fill a book by themselves. I have also elected
to exclude a number of taxed items that are not specifically revenue stamps. These are for
the most part items such as freight labels that indicate a “Value Added Tax” amount. For
more information on all of these topics, please refer to the Brofos-Nelson reference of
1983.
The items covered in this work date from 1873 through 1988. At the present time
the use of all forms of revenue stamps in Norway has ceased. The use of Almanac and
documentary stamps ended in 1987 bringing a close to this interesting topic. The items
from 1988 are preprinted almanac stamps that were made prior to the change in the tax
laws governing these items. They are included in this reference, but are not technically
revenue stamps.
My greatest appreciation is given to those who contributed to the success of this
volume. Special thanks are extended to Paul Nelson for his encouragement to start this
project. I had simply started out reporting some unlisted stamps to him to add to his
previously published catalog. It quickly turned into a project that I was honored and
humbled to take on. His never ending emails helped to locate many of the other
contributors to this book. The position of editor seems to come naturally to Paul. He
performed the same service in 1983 on a book that is still acknowledged to be one of the
greatest reference works of all time. It can easily be said that without him and his
continued support, this book would never have been written.
I wish to extend thanks to my father, Bjørn Eilert Wang, for picking up those first
documentary stamps when he began collecting postage stamps in the 1950’s. Those few,
mostly inexpensive documentary stamps started me on a collecting adventure that I never
could have imagined. His insight, linguistic abilities, and constant questions also added a
great deal of substance to what you are now reading. He fostered my early collecting,
and supported me financially to continue the philatelic hobby after I took over the main
focus of adding stamps to the various collections. He helped me to learn his native
Norwegian at a young age. He was instrumental in providing the majority of the
genealogical information that is provided throughout the book. Without his presence I
would never have been able write this book because I simply would not have been
interested.
A special note should be made about Paul Jensen of Oslo, Norway. He passed
away not long after the writing of this book commenced. Despite his absence from the
discussions regarding the makeup of this book, the material he collected and many of the
ideas he put forth in his exhibits have contributed significantly to the information
presented here. I wish to extend special thanks to Ivar Sundsbø for making scans of the
Jensen collection available. Additional information came from the Jensen duplicate
collections that were sold in early 2006.
Frederick and Alexander Brofos contributed what can only be called a “stack” of
information to the project. This came in the form of hundreds of scans of material from
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their collection. The Brofos collection is mentioned wherever their stamps are illustrated
in this work. It was an honor to the present author to receive their contributions to update
the information written by Frederick over the years. Information about many types of
revenue stamps would have been lost forever had it not been for the foresight of these
incredible collectors.
Many of the following individuals have provided information, suggestions,
copies, scans, and stamps to the project. Some were even kind enough to lend part or all
of their own collections for scanning and research. All have contributed in their own way
to the project. Hopefully, I have not missed any contributors in the list below. If you
have helped and did not receive credit, your contributions are equally valued; I have
simply overlooked the reference in this list:
Paul Albright – Boulder, CO Bjørn Muggerud – Oslo, Norway
Finn Aune – Oslo, Norway Johnny Mæhle – Tau, Norway
Hans Jørgen Bakke – Oslo, Norway Jukka Mäkinen – Helsinki, Finland
Leo Bakx – Oosterhout, Netherlands Paul A. Nelson – Tucson, AZ
Arne Bay† – Oslo, Norway Rolf Nordhagen – Oslo, Norway
Alexander Brofos – Hopkinton, NH Keith O’Dell – Morro Bay, CA
Frederick A. Brofos, – Warner, NH Kurt Ottenheimer – Long Beach, NY
Frederik Buch – Santa Clara, CA Roger Partridge – Surrey, UK
Per Wibe Due – Oslo, Norway Just Qvigstad – Oslo, Norway
Ralph Ebner – Solingen, Germany Jan Emil Raastad – Oslo, Norway
Peter Endebrock – Hannover, Germany Øyvind Reer – Lier, Norway
Hans Roger Eriksen – Moss, Norway Andrew Riddell – London, UK
Michael R. Florer – Gettysburg, PA Joseph L. Ross – Elverta, CA
Knut Glasø – Throndheim, Norway Aasmund Sandland – Tønsberg, Norway
Thore Habberstad – Oslo, Norway Rolf Scharning – Swansea, UK
Leonard Hartmann – Louisville, KY Jay Smith – Snow Camp, NC
Joel Hawkins – Goodyear, AZ Frank Solbakken – Snertingdal, Norway
John Jewett Henry – Huntingdon, PA Tron Soot-Ryen, Jr. – Trondheim, Norway
Arve Hoel – Valderøy, Norway Richard Stambaugh – Neptune, NJ
Walt Jellum – Sun City, CA Ivar Sundsbø – Oslo, Norway
Paul H. Jensen† – Oslo, Norway Geir Sør-Reime – Stavanger, Norway
Kjell Åge Johansen – Oslo, Norway Ole Johan Torjusrød – Porsgrunn, Norway
Rune Jørgensen – Rømskog, Norway Jeffrey Turnbull – Isle of Anglesey, UK
Jim Kalathas – Holiday, FL Astrid S. Wang – Moss, Norway
Jon E. Kvistedal – Kongsberg, Norway Bjørn Eilert Wang – Ivins, UT
Lars Liwendahl – Hägersten, Sweden Thorbjörn Wikström – Luleå, Sweden
Arthur Mongan – Silver Spring, MD Dr. C. T. Wotjak - Munich, Germany
Financial support was received from the Southern California Chapter of the Scandinavian
collectors club. Their support was an unexpected blessing that was warmly welcomed.
Thanks for arranging this is extended to Paul Nelson and Gerald Winerman.
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Any additions to the information presented here would be greatly appreciated. Please
send this information via mail or email to:
Bjørn Kristian Wang
491 Lyndhurst Drive
North Salt Lake City, Utah 84054
USA
January 2007
Email: [email protected]
For the determination of stamp values, at the
time of this writing the United States Dollar
has the following approximate international
exchange rate equivalents:
Norway = 6.5 Kroner
Great Britain = £ 0.60
Europe = € 0.75
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Foreword
It is my great pleasure to introduce Mr. Kristian Wang, who has produced this
great work on Norwegian Revenue Stamps. He has spent countless hours of study and
with the generous help of numerous collectors here and abroad, resulting in what is now
the definitive work on the subject. Of course, there is still room for further research,
notably on the Revenue Stamped Paper and a few other things. With the success of this
outstanding new book, it is hoped that Mr. Wang will be encouraged to further brilliant
efforts.
Frederick A. Brofos
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Major References on Norwegian Revenue Stamps
A number of references were used in the writing of this catalog. The full list is
provided at the end of the book in the Bibliography. I would like to make specific
mention of three of the most important references. These three sources provided the
majority of the basis for this new catalog. Catalog numbers from all three of these works
will be listed for cross referencing purposes.
Norges sportel-, juster- og stempelmerker – T. Soot-Ryen (50 pages)
This catalog was issued by the Oslo Filatelistklubb in early 1975 and covers fee stamps,
adjustment fee stamps, and documentary stamps. This was the first Norwegian language
publication devoted specifically to the topic of revenue stamps. For 30 years it has been
considered as the most informative source available in discussing these three types of
stamps.
Significant research was done in the various archives in Oslo to give production figures
and historical information. Earlier published journal articles from Jens Edvard Thomle
(1897-1910), E. C. Hannevig (1956-57), and Frederick A. Brofos (1961) were all utilized,
along with additional collaboration from Mr. Brofos. Throughout this book I will refer to
this reference as Soot-Ryen. Catalog numbers will be listed as Soot-Ryen-xxx.
Catalog of Scandinavian Revenue Stamps – Volume I (80 pages + 7 supplemental pages)
This catalog issued in 1983 does not list a specific author on the cover, but shows Paul
Nelson as the Editor. In fact, the entire section for Norway as well as the introduction
was written by Frederick A. Brofos with the noted editorial work performed by Nelson.
The present author wishes to make sure that credit is given where credit is due. Mr.
Brofos has provided a significant amount of information that is available in no other
place. A small supplement was issued in 1984 with significant additional new
information.
The same types of stamps covered by Soot-Ryen were again covered with some
additional previously not listed issues from these areas. Of great importance are listings
for numerous other significant types of revenue stamps. Many of these have never been
listed in a coherent manner in any other place. Catalog numbers will be listed as Brofos-
Nelson-xxx.
Skanfil Priskatalog – 2004 and 2005 – Finn Aune (13 combined pages)
These small catalogs are actually retail price catalogs for regular postage stamps issued
by Skanfil A/S. The 2004 edition listed documentary stamps in a small section with their
estimation of retail prices for the various issues. The 2005 edition contained similar
pricing sections for fee stamps, adjustment fee stamps, and turnover tax stamps.
Very little new information is presented in these listings, but important photographic
information was provided with many issues illustrated for the first time in a major
publication. These price catalogs have also helped to increase the popularity of these
stamps. Most illustrations are of stamps originating from the Soot-Ryen collection.
Catalog numbers will be listed as Skanfil-xxx.
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HOW TO USE THIS BOOK
Each chapter in this book will be slightly different in the various details of the
presentation, but the following general guide will apply to the information presented
throughout the book:
Each chapter will have an introductory section to describe the reason for use of
the described stamps as well as general production and historical information when
available.
The introduction will be followed by a catalog section that will list individually
each stamp that is known for that specific revenue type. Each listing will have some or
all of the following description items:
Catalog Number: The newly assigned catalog number
A photo of each stamp will be
Denomination: The denomination of the stamp as it is
included if available.
actually shown on the stamp. (if any denomination is
shown)
Color: The color of the individual stamp using
descriptions of all colors present on the stamp. This
may include the main printing colors, background or
under-print colors, and paper color
Delivery Date: The date that the stamp was first
delivered from the printer if known.
Issue Dates: The date that the stamp was first sent out
for use if known.
Usage Dates: Observed or theoretical usage dates for
the stamp if known.
Quantity Issued: (Number of stamps actually sent out
for use if known)
Stamps with > or < in front of the reported issue
quantity likely were issued in respectively more or less
stamps than that reported number.
Notes: Notes indicating specific information about the
stamp including but not limited to comments about
rarity, comparisons to other stamps, sales information,
and historical information.
Previous catalog numbers: Catalog numbers from previous major references or
definitive works will be listed.
Perforation information will be given in decimal format. i.e. 13.2 x 10.5. This
will eliminate rounding that often happens when describing perforations using fractions.
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Stamps Obtained from Archival Sources
Over the years a number of single stamps and sheets have been legally obtained
from official sources for philatelic research. For the benefit of collectors in the future, it
should be noted that the following cancellations were used to invalidate these stamps.
None of these cancellations will normally be found on regularly used stamps.
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TABLE OF CONTENTS
CHAPTER 1 – FEE STAMPS (SPORTELMERKER) [SP-#] Page 11
CHAPTER 2 – ADJUSTMENT FEE STAMPS (JUSTERMERKER) [JU-#] Page 48
CHAPTER 3 – DOCUMENTARY STAMPS (STEMPELMERKER) [ST-#] Page 222
1886 SERIES Page 235
1902 SERIES Page 260
1903 SERIES Page 280
PERFINS ON DOCUMENTARY STAMPS Page 289
1908-1941 SERIES Page 296
1941 SERIES Page 394
1950 SERIES Page 413
1952 SERIES Page 416
1961 SERIES Page 439
HIGH DENOMINATION SERIES OF 1962 Page 455
1964 SERIES Page 475
LONDON EXILE ISSUES Page 523
CHAPTER 4 – TURNOVER TAX STAMPS (OMSETNINGSAVGIFTMERKER) Page 536
CHOCOLATE AND CONFECTION TAX [O-#] Page 542
TURNOVER TAX – O.A. (OMSETNINGSAVGIFT) [OA-#] Page 605
CARBONATED DRINKS – K.D. (KULSYREHOLDENDE DRIKKER) [KD-#] Page 681
METER RECEIPT CARDS (STEMPLINGS KORT) [MC-#] Page 709
CHAPTER 5 – LEGATION AND CONSULAR FEE STAMPS (KONSULATMERKER) Page 713
SWEDISH-NORWEGIAN JOINT ISSUES [KOS-#] Page 714
INDEPENDENT NORWEGIAN ISSUES [KO-#] Page 726
CHAPTER 6 – RADIO STAMPS (RADIO AVGIFT MERKER) Page 740
RADIO LICENSE FEE STAMPS [RL-#], [RLK-#], [RLT-#], [RLTK-#] Page 740
RADIO PARTS STAMPS [RP-#] Page 765
RADIO EQUIPMENT STAMPS [RA-#] Page 785
RADIO EQUIPMENT STAMPS [R-#] Page 830
RADIO TAX EXEMPTION STAMPS [RE-#] Page 857
CHAPTER 7 – TELEVISION TAX STAMPS [TV-#] Page 859
CHAPTER 8 – LEATHER TAX STAMPS (LÆR AVGIFT MERKER) [LA-#] Page 864
CHAPTER 9 – ALMANAC FEE STAMPS (ALMANAKK MERKER) Page 876
ADHESIVE STAMPS [AL-#] Page 877
SUPPLEMENTAL STAMP [ALS-1] Page 903
PREPRINTED STAMPS [ALP-#] Page 904
CHAPTER 10 – TRAVEL PERMIT FEE STAMPS (REISETILLATELSE GEBYRMERKER) [RT-#] Page 938
CHAPTER 11 – RAILROAD SEAT DUTY STAMPS (PLASSAVGIFTSMERKER) [PA-#] Page 941
CHAPTER 12 – NORWEGIAN STATE RAILWAY PERFINS IN GREAT BRITAIN Page 942
CHAPTER 13 – TRONDHEIM HARBOR FEE STAMPS [HA-#] Page 944
CHAPTER 14 – SERVICE TAX STAMPS (BEVERTNINGSSKATT MERKER) Page 949
CHAPTER 15 – RISØR MUNICIPAL TAX STAMPS [RI-#] Page 952
CHAPTER 16 – AIRPORT PASSENGER TAX STAMPS [LH-#] Page 953
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CHAPTER 17 – ENTERTAINMENT TAX [IN-#] Page 954
CHAPTER 18 – GARBAGE FEE LABELS [SØ-#] Page 956
CHAPTER 19 – PLAYING CARD TAX HANDSTAMPS [PC-#] Page 961
CHAPTER 20 – GOVERNMENT APPROVAL STAMPS [AP-1] Page 965
CHAPTER 21 – GASOLINE TAX EXEMPTION STAMPS [GAS-1] Page 966
CHAPTER 22 – REVENUE METERS [ME-#] Page 967
CHAPTER 23 – POSTAL SAVINGS BANK STAMPS [PB-#] Page 972
CHAPTER 24 – VACATION FUND STAMPS [VA-#] Page 996
PRICE GUIDE Page 1003
GLOSSARY AND DEFINITIONS Page 1062
SPECIAL ARTICLE ABOUT TAGGED PAPER TERMS BY JAY SMITH Page 1067
NORWEGIAN-ENGLISH TRANSLATION GUIDE Page 1070
BIOGRAPHIES Page 1072
HISTORICAL TAX RATES Page 1076
BIBLIOGRAPHY Page 1085
ABOUT THE AUTHOR Page 1090
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