Jay Smith & Associates: Iceland: Revenues: Customs Cancels

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Iceland: Revenues: Customs Cancels - Tollur

From August 1924 through 30 November 1938, "Tollur" cancellations were used to cancel postage stamps that were used to pay customs / import duties / taxes. Because the duty amounts collected were often large, Tollur cancellations are more common on high denomination stamps than low denomination stamps. Due to patterns of use and issue dates of the stamps, many stamps are significantly scarcer with Tollur cancels than with postal cancels.

Well-struck, well-centered Tollur cancellations are unusual, and especially on well-centered stamps -- such items command significant premiums even on otherwise common stamps. Tollur-canceled blocks of some stamp issues range from scarce to rare, especially in undamaged condition.

This is just a sampling of unusual and high-quality items from my stock. Want lists are welcome for all stamps that exist with Tollur cancellations.

The cancellation devices were issued to all post offices and customs collecting stations located in port towns. As there were more than 50 devices in use, there are some type differences and at least two typefaces are recorded, however these various differences are usually difficult to discern on canceled stamps. Stamps issued after 30 November 1938 that bear Tollur cancels are "after canceled" and are not genuine usages.

Certain stamp issues were specifically not allowed to be used to pay customs duties, thus these are extremely scarce with Tollur cancels: 1930 Parliament and 1934 Airmails were excluded, but apparently after some had been used. Documentation has not been found that the other airmail stamps or the semi-postal stamps were disallowed, however, their extreme scarcity suggests that they were not permitted. The literature does not address the use of Official stamps, however, their extreme scarcity with Tollur cancels suggest that use was at least not regular. Before the introduction of the Tollur cancellation devices, such usages were canceled with sewing machines, punches, handwriten dates and lines, etc. -- such items are scarce.

Customs Cancels - Tollur

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Item #

Quality & Description

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US$

235078

Tollur FULL DOCUMENT: 142 in two 5-strips and a pair Fine, plus 196 VF single. One 142 with 1937 postal cancellation. On back of complete import invoice, showing the normal practice that several stamp will have a Tollur cancellation and one stamp always has a dated postal cancellation. This also shows why low-denomination stamps tend to be very scarce with Tollur cancellations, of the 13 stamps (120.05 kronur) only one stamp is low-denomination. Such documents are RARE as those that survived initially were then usually destroyed by collectors to obtain the postal-canceled stamp. Even though the individual Tollur-canceled and postal-canceled stamps on this piece total around $160, on the piece they have MUCH greater value. The document had been folded in its earlier life and most recently, for exhibition, a fold at the bottom third was used to nicely show all the essential features -- not all documents are so easily exhibitable as this example. I have only been able to previously offer such full documents one or two times in the last 38 years!

Reference
For reference only. NOT for sale.

235076

Tollur Piece of Document: 142 Fine 3-strip and 186 VF pair with Tollur cancellations; 174 F-VF with postal cancellation (date unclear). On back of piece of import invoice, showing the normal practice that several stamp will have a Tollur cancellation and one stamp always has a dated postal cancellation. Such pieces are extremely scarce as they were usually destroyed to obtain the postal-canceled stamp. Even though the individual Tollur-canceled stamps on this piece total only around $50, on the piece they have much greater value. I have only been able to offer such pieces four or five times in the last 38 years! Website image shows the "raw" item and how it had been (and still is) mounted for exhibition, making it look nicer.

190.00

235077

Tollur Piece of Document: 142 Fine thin and 186 F-VF 3-strip with Tollur cancellations; the last 186 with 1937 postal cancellation. On back of piece of import invoice, showing the normal practice that several stamp will have a Tollur cancellation and one stamp always has a dated postal cancellation. Such pieces are extremely scarce as they were usually destroyed to obtain the postal-canceled stamp. Even though the individual Tollur-canceled and postal-canceled stamps on this piece total only around $104, on the piece they have much greater value -- this is even more true when the postal-canceled stamp (186) is valuable in its own right. I have only been able to offer such pieces four or five times in the last 38 years! Website image shows the "raw" item and how it had been (and still is) mounted for exhibition, making it look nicer.

Reference
For reference only. NOT for sale.

209871

108 F-VF 4-block with Superb strikes of Tollur cancellations. Small thin and one pp on lower right stamp, but really looks nice!

34.00

234975

108 VF+ pair with Superb Tollur cancellation. Very scarce so nice!

29.00

234976

108 F-VF+ with Tollur cancellation. Attractive.

14.00

233709

108 F-VF with Tollur cancellation. Attractive.

12.00

233710

109 VF with Tollur cancellation. Very nice.

12.00

234977

109 VF with Tollur cancellation. Very attractive.

12.00

233715

110 F-VF with Tollur cancellation. Attractive.

9.50

Customs Cancels - Tollur continued ...

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Item #

Quality & Description

IMAGES: Hover mouse pointer over image to determine if ACTUAL image of item OR a REPRESENTATIVE sample image of item.
Click for more information

US$

234980

112 VF with Tollur cancellation. Very attractive.

12.00

234208

112 F-VF++ with F-VF Tollur cancellation. Very attractive.

12.00

231579

112 Average with Tollur cancellation.

6.00

209881

113 VF with Tollur cancellation. Scarce so nice.

18.00

233719

113 F-VF with Tollur cancellation. Attractive.

14.00

233720

113 Fine with Tollur cancellation.

10.50

209886

114 F-VF+ with Tollur cancellation.

14.00

233721

114 F-VF with Tollur cancellation. Attractive.

12.00

233723

114 F-VF with Tollur cancellation. Attractive.

12.00

233725

114 Fine with Tollur cancellation. Attractive.

8.50

Customs Cancels - Tollur continued ...

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Item #

Quality & Description

IMAGES: Hover mouse pointer over image to determine if ACTUAL image of item OR a REPRESENTATIVE sample image of item.
Click for more information

US$

209797

117 Fine 4-block with Tollur cancellations.

43.00

233727

117 Fine with Tollur cancellation.

7.50

233728

117 Fine with Tollur cancellation.

7.50

233730

117 Average with Tollur cancellation.

4.50

209801

120 Fine+ 4-block with Tollur cancellations.

46.00

209802

120 Fine+ 8-block with Tollur cancellations. Very attractive and unusual.

95.00

209890

120 VF with Tollur cancellation. Scarce so nice.

12.00

233732

120 F-VF with Tollur cancellation. Attractive.

8.50

233733

120 Fine with Tollur cancellation.

6.50

233734

120 Fine with Tollur cancellation.

6.50

Customs Cancels - Tollur continued ...

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Item #

Quality & Description

IMAGES: Hover mouse pointer over image to determine if ACTUAL image of item OR a REPRESENTATIVE sample image of item.
Click for more information

US$

234209

121 F-VF with F-VF Tollur cancellation. Very attractive with bright color.

15.00

234986

121 F-VF with Tollur cancellation. Attractive.

12.00

209872

122 VF 4-block with VF strikes of Tollur cancellations. Upper left stamp with tiny tear, but block really looks nice!

34.00

234210

122 F-VF with VF Tollur cancellation, but thin spot. Attractive.

7.00

233738

122 Average with Tollur cancellation.

4.50

234988

123 F-VF with Tollur cancellation. Attractive.

15.00

233742

123 Average with Tollur cancellation.

7.00

209899

126 Superb with Tollur cancellation. Scarce so nice.

5.00

209873

126, Facit #142v1 variety (white bulge to the right of the "1") Fine 4-block Tollur cancels. The variety on both left-side stamps (an entire 10-stamp column consisted of this variety, however, nice multiple like this is are scarce). Very attractive and unusual!

18.00

234992

126 with Facit variety # 142v1 (white bump on right side of numeral "1"). VF with Tollur cancellation. Attractive.

6.00

Customs Cancels - Tollur continued ...

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Item #

Quality & Description

IMAGES: Hover mouse pointer over image to determine if ACTUAL image of item OR a REPRESENTATIVE sample image of item.
Click for more information

US$

234993

126 with Facit variety # 142v1 (white bump on right side of numeral "1"). VF with Tollur cancellation. Attractive.

6.00

209903

127 VF with Tollur cancellation. Scarce so nice.

6.00

234995

127 F-VF with full Tollur cancellation. Attractive.

5.00

234996

127 F-VF with Tollur cancellation. Attractive.

5.00

209910

128 Superb pair with Tollur cancellations. Scarce so nice.

10.00

234999

128 VF with full Tollur cancellation. Very attractive.

5.00

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