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.

Reference
For reference only. NOT for sale.

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

233709

108 F-VF with Tollur cancellation. Attractive.

12.00

237032

108 F-VF+ with Tollur cancellation.

14.00

237034

109 F-VF+ PAIR with two Superb Tollur cancellation strikes. Left stamp creased, but pair looks terrific.

22.00

233710

109 VF with Tollur cancellation. Very nice.

12.00

237036

109 VF with neat Tollur cancellation. Very attractive.

12.00

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.
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US$

237037

109 VF with neat Tollur cancellation. Very attractive.

12.00

237038

109 VF with neat Tollur cancellation. Very attractive.

12.00

237039

109 F-VF with neat Tollur cancellation. Attractive.

10.00

237040

109 F-VF with neat Tollur cancellation. Attractive.

10.00

237041

109 Fine with full Tollur cancellation. Attractive.

10.00

237042

109 Average centered with near Tollur cancellation.

6.00

233715

110 F-VF with Tollur cancellation. Attractive.

9.50

237043

110 Fine++ with neat Tollur cancellation. Very attractive.

11.00

237044

110 Fine with full Tollur cancellation. Very attractive.

11.00

237045

110 Fine with neat 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.
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US$

237049

110 Average centered with neat Tollur cancellation.

5.50

237052

112 F-VF neat Tollur cancellation. Attractive.

12.00

231579

112 Average with Tollur cancellation.

6.00

209881

113 VF with Tollur cancellation. Scarce so nice.

18.00

237053

113 VF very nice Tollur cancellation. Very attractive.

18.00

237054

113 VF very nice Tollur cancellation. Very attractive.

18.00

233719

113 F-VF with Tollur cancellation. Attractive.

14.00

233720

113 Fine with Tollur cancellation.

10.50

237058

113 Average centered, neat Tollur cancellation.

5.00

209886

114 F-VF+ with Tollur cancellation.

14.00

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.
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US$

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

209797

117 Fine 4-block with Tollur cancellations.

43.00

237063

117 F-VF/VF 4-BLOCK with two Superb Tollur cancellations. Wonderful!

90.00

237060

117 F-VF, with full Tollur cancellation. Very attractive.

13.00

237061

117 F-VF neat Tollur cancellation. Attractive.

12.00

233727

117 Fine with Tollur cancellation.

7.50

237062

117 Fine centered separated pair showing full Tollur cancellation between them. Attractive.

18.00

233730

117 Average with Tollur cancellation.

4.50

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.
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US$

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

233734

120 Fine with Tollur cancellation.

6.50

237065

121 VF with neat, full Tollur cancellation, but light crease. Very attractive.

11.00

237066

121 VF with neat, full Tollur cancellation, but light crease. Very attractive.

11.00

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

237068

121 Fine with complete Tollur cancellation. Very attractive.

10.00

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$

237069

121 Fine with complete Tollur cancellation. Very attractive.

10.00

237070

121 Average centered with VF complete Tollur cancellation. Very attractive.

7.50

237071

121 Average centered, neat Tollur cancellation, but light crease. Attractive.

4.50

237072

121 Average centered, neat Tollur cancellation, but light crease. Attractive.

4.50

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

237073

122 F-VF with VF, complete, well centered Tollur cancellation. Very attractive.

15.00

237074

122 F-VF+ neat Tollur cancellation. Very attractive.

12.00

237075

122 F-VF+ neat Tollur cancellation. Very attractive.

12.00

233738

122 Average with Tollur cancellation.

4.50

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$

234988

123 F-VF with Tollur cancellation. Attractive.

15.00

237216

123 F-VF with nice Tollur cancellation. Very attractive.

15.00

209899

126 Superb with Tollur cancellation. Scarce so nice.

5.00

237078

126 Superb centered with neat Tollur cancellation. Very attractive.

5.00

237080

126 VF centered with neat Tollur cancellation. Very attractive.

4.00

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

234993

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

6.00

237083

127 Superb centered with complete Tollur cancellation. A beauty!

12.00

237084

127 Superb centered with neat Tollur cancellation. Very attractive.

8.00

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$

209903

127 VF with Tollur cancellation. Scarce so nice.

6.00

237086

127 VF neat Tollur cancellation. Very attractive.

6.00

234995

127 F-VF with full Tollur cancellation. Attractive.

5.00

237087

127 F-VF neat Tollur cancellation. Attractive.

4.50

237088

127 F-VF neat Tollur cancellation. Attractive.

4.50

209910

128 Superb pair with Tollur cancellations. Scarce so nice.

10.00

237089

128 Superb horizontal pair with two neat Tollur cancellations. Very attractive.

12.00

237093

128 Superb with nice Tollur cancellation. Very attractive.

6.00

237090

128 F-VF+ horizontal pair with neat Tollur cancellations. Attractive.

9.00

237091

128 F-VF+ horizontal pair with single nice Tollur cancellation. Attractive.

10.00

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.
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US$

237092

128 VF with nice complete Tollur cancellation. Attractive.

6.00

237095

128 VF with nice Tollur cancellation. Very attractive.

5.00

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