Revenue stamps of Switzerland, alphabetically by issuing area. Template:Nl

Numbering and classification according Denis Gainon (May 1996, version 5), Catalogue de timbres administratifs publics de Suisse (fiscaux et analogues): confédération, cantons, communes. Additionally the catalogue by Clayton Wallace (2016, 2nd Edition) Tourism Tax Stamps of Switzerland is used.

Federal stamps of Switzerland

Switzerland, officially the Swiss Confederation, is a federal republic in Europe. It consists of cantons, and the city of Bern is the seat of the federal authorities. Federal revenue stamps were issued for 14 different taxes between 1915 and 1980.

Bonds and notes

Gainon purpose classification A.

1915

Design by Hans Frei (1868 - 1947), Swiss medallist, goldsmith and sculptor.

3Fr - (№ 8)
10Fr - (№ 11)

Consular service

Gainon purpose classification B.

1915

Group 1. 1915 federal bonds and notes stamps overprinted in black 'Service Consulaire Taxes'.

50c - (№ 1)
1Fr - (№ 2)
2Fr - (№ 3)
3Fr - (№ 4)
5Fr - (№ 5)
10Fr - (№ 6)
15Fr - (№ 7)
20Fr - (№ 8)

1920-1963

1918, 5Fr - (№ 16)
1Fr - (№ 20)
3Fr - (№ 22)
5Fr, used 1924 in Porto consulate (№ 24)
5Fr, used 1931 on passport in Warsaw consulate (№ 24)

Bill of exchange

1920

Arms of Switzerland. Orange-brown, perforated 11.75, unwatermarked.

5c used (№ 24A)
5c used on fragment (№ 24A)
10c used on fragment (№ 25A)
15c used (№ 26A)
10c, 15c used on fragment (№ 25A, 26A)
20c used (№ 27A)
25c used (№ 28A)
30c used (№ 29A)
35c used (№ 30A)
40c used (№ 31A)
45c used (№ 32A)
50c, 5c used on fragment (№ 33A, 24A)
1933 bill of exchange with 15c (№ 26A)
1936 bill of exchange with 20c (№ 27A)

Imprinted revenues

Confederation

Gainon group B, relief imprint. Design by Hans Frei (1868 - 1947), Swiss medallist, goldsmith and sculptor. 5 different fees were applied for different purposes. Little is known about this group, a few different dates per tax are mentioned in Gainon. Bonds were taxed 3% (№ 5).

Imprinted revenue 17.VI.1920 (№ 5)
Bond certificate with imprinted revenue 17.VI.1920 (№ 5)

Cantonal stamps

The 26 cantons of Switzerland are the member states of the Swiss Confederation.

Aargau

Aargau is one of the 26 cantons of Switzerland. Revenue stamps were issued from 1886 to 1936.

General revenue

1886

10c used (№ 1)
20c used (№ 2)
40c used (№ 3)
1Fr used (№ 4)
2Fr used (№ 5C) 'Fs.'
2Fr used (№ 5aB) 'Fr.'
5Fr used (№ 6)

1908

10c used (№ 8A)
10c used (№ 8C)
20c used (№ 9C)
40c used (№ 10C)

Fixed fees

1913

20c used (№ 10B)
50c used (№ 12B)
2Fr used (№ 14A)
2Fr used (№ 14B)
3Fr used (№ 15B)
5Fr used (№ 16B)

1936

1Fr used (№ 21)
5Fr used (№ 25)
10Fr used (№ 26)
15Fr used (№ 27)

Poster tax

Gainon purpose classification C, 1916. 5 different values with perforations 10 (A), 10.75-11 (B), 11-11.25 (C) or 11.5 (D).

20c used (№ 1A)
1Fr used, small 'F' (№ 2Ax)
1Fr used, small 'F' (№ 2Bx)
4Fr used (№ 3A)
10Fr used (№ 4A)
10Fr used (№ 4A)
20Fr used (№ 5A)

Basel

See separate gallery: Revenue stamps of Basel

Bern

See separate gallery: Revenue stamps of Bern

Fribourg

See separate gallery: Revenue stamps of Fribourg

Geneva

See separate gallery: Revenue stamps of Geneva

Grisons

Grisons or Graubünden, is the largest and easternmost canton of Switzerland. 15 different revenue stamps were issued from 1930 to 1947 and for tourism 39 from 1936 to 1957.

General revenue, 1943

Purpose classification B. Two perforations: 11 (A) or 11.5 (B)

Gratis used (№ 1A)
50c used (№ 2B)
1Fr used (№ 3B)
2Fr used (№ 4A)
5Fr used (№ 6A)
7Fr used (№ 7A)

Tourism

4 different sets were issued between 1936 and 1957.

1936-1938

Arms of Grisons, Gainon group 1. Two perforations: 11 (A) or 11.5 (B).

One line surrounds shield
Oval whorls
Upper right field of shield is correct
Condensed numeral field
Lower right whorl has no dot in the oval.

The 5c exists in three types: wide (x), 7 narrow 5 (y), cutoff 5 (z). (cf. Wallace)

5c - (№ 1xB)
10c - (№ 2A)
10c - (№ 2B)
50c - (№ 6A)
70c - (№ 7A)
70c - (№ 7B)

1944

Arms of Grisons, Gainon group 2. Perforated 11.5.

Two lines surround shield
Round whorls
Shading in shield is incorrect
Condensed numeral field
Lower right whorl has a dot in the oval.

5c - (№ 9)
10c - (№ 10)
35c - (№ 13)
50c - (№ 14)
70c - (№ 15)

1944-

Arms of Grisons, Gainon group 3. Perforated 10.75 thick paper (A), 10.75 thin paper (B) or 11.5 (C)

Two lines surround shield
Round whorls
Upper right field of shield corrected
Spread numeral field
Lower left whorl resembles snake head.

20c - (№ 20A)
20c - (№ 20B)
30c - (№ 21B)
60c - (№ 22C)
90c - (№ 23C)
1Fr - (№ 24aA)
2Fr - (№ 25A)
5Fr - (№ 27C)

Lucerne

See separate gallery Revenue stamps of Lucerne.

Neuchâtel

See separate gallery Revenue stamps of Neuchâtel.

Uri

Uri is one of the 26 cantons of Switzerland and a founding member of the Swiss Confederation, located in Central Switzerland. 25 different revenue stamps were issued from 1895 to 1947. 2 special stamps were issued in 1894 and 2 in 1895.

General revenue, 1895

Purpose classification A, group 1. Perforated 12.75.

Group 1: Rays that extend above frame lines
10rp - (№ 1)
10rp block of four - (№ 1)
20rp - (№ 2)
20rp block of four - (№ 2)
50rp - (№ 3)

Municipal stamps

The municipalities of Switzerland are the lowest level of administrative division in Switzerland. Each municipality is part of one of the Swiss cantons, which form the Swiss Confederation. In most cantons municipalities are also part of districts or other sub-cantonal administrative divisions. There are 2,294 municipalities in 2017, according Gainon about 800 have issued revenue stamps.

Aarau (AG)

Aarau is the capital of the canton of Aargau. 28 different stamps were issued between 1906 and 1908. 9 special printings (S) exist.

1906

5c used (№ 1)
10c used (№ 2)
70c used (№ 5)
2fr used (№ 8)

1908

10c used (№ 13)
30c used (№ 15C)
80c used (№ 18C)
1fr used (№ 19C)
1.50fr used (№ 22C)

Aarberg (BE)

Aarberg is a municipality in the canton of Berne. 4 different stamps were issued in 1904, perforated 11.5 (A) or 14 (B). Next to these issues 28 special printings (S) exist imperforate (A), perforated 11.5 (B,C) or 14 (D).

1904

30c unused (№ 3B)
50c unused (№ 4B)

Special printings.

10c unused (№ S1A)
10c unused (№ S2B)
10c unused (№ S4A)
20c unused (№ S6A)
20c unused (№ S6C)
20c unused (№ S6D)
20c unused (№ S7A)
20c unused (№ S7B)
20c unused (№ S8A)
30c unused (№ S9B)
30c unused (№ S10C)
30c unused (№ S10D)
30c unused (№ S12A)
30c unused (№ S12B)
50c unused (№ S13A)
50c unused (№ S13C)
50c unused (№ S15A)
50c unused (№ S15C)
50c unused (№ S15D)
50c unused (№ S16B)
30c - 50c - 20c se-tenant

L'Abbaye (VD)

L'Abbaye is a municipality in the canton of Vaud. 4 different stamps were issued.

10c entertainment tax unused (№ 3)
20c entertainment tax unused (№ 4)

Adlisweil (ZH)

Adlisweil or Adliswil is is a town and a municipality in the district of Horgen in the canton of Zürich. 24 different stamps were issued between 1906 and 1948.

1906, 10c unused (№ 1)
1906, 50c unused (№ 3)
1906, 60c unused (№ 4)
1915, 30c used (№ 8)

Albligen (BE)

Albligen (former French name: Albenon) is a former municipality in the Bern-Mittelland administrative district in the canton of Bern in Switzerland. 4 different stamps were issued between 1910 and 1913.

1913, 10Rp used (№ 2)
1913, 20Rp used (№ 3)

Amriswil (TG)

Amriswil is a town and a municipality in Arbon District in the canton of Thurgau. 44 different stamps were issued between 1907 and 1970.

1932, 50Rp used (№ 33B)

Arbon (TG)

Arbon is a municipality and district capital of the district of Arbon in the canton of Thurgau. 33 different stamps were issued between 1908 and 1970.

1916, 1Fr used (№ 10)
1916, 2Fr used (№ 11)
1938, 30Rp unused (№ 17)

Bellinzona (TI)

Bellinzona is the capital of the canton Ticino. 12 different stamps were issued between 1910 and 1962.

1910, 50c used (№ 1)
1935, 25c used (№ 3)
1935, 1Fr used (№ 5)

Biasca (TI)

Biasca is a town of the district of Riviera in the canton of Ticino. 7 different stamps were issued up to 1963.

1Fr used (№ 5)

Biel / Bienne (BE)

Biel/Bienne is a town and a municipality in the Biel/Bienne administrative district in the canton of Berne. 88 different stamps were issued between 1892 and 1935.

Municipal tax

1892, 25c used (№ 1)
1892, 1Fr used (№ 2a)
1892, 1Fr used (№ 3)
1903, 50c used (№ 4B)
1903, 2Fr used (№ 6B)
1932, 2Fr unused (№ 6aB)

Documents

1902-1910

Schriften-Controlle, perforated 11.5. or 13.25 (1910 - B). 5 types can be distinguished of the 1902 issue, based on small line deformations in the lower half of the stamp.

1902, 20c used (№ 9, T2)
1902, 45c unused (№ 11, T3)
1902, 50c used (№ 12, T3)
1902, 75c blue, unused (№ 14, T3)
1902, 75c blue-green, used (№ 14a, T2)
1902, 80c unused (№ 15, T3)
1902, 1.30Fr used (№ 17, T2)
1910, 50c used (№ 21B)
1910, 1.30Fr used (№ 25A)

1919

Schriften-Kontrolle, perforated 11.5.

1919, 50c used (№ 26)
1919, 80c used (№ 27)

Police

1918-1931. Polizei-Commissariat, perforated 11.5.

1918, 20c unused (№ 29)
1918, 50c used (№ 31)
1918, 1Fr used (№ 32)
1918, 5Fr unused (№ 35)

City of Biel

1919-1933.

1921, 20c used (№ 46)
1921, 5Fr unused (№ 48)
1921, 1Fr unused (№ 49)
1921, 2.60Fr used (№ 53)
1926, 50c used (№ 59)
1933, 20c used (№ 73)
1933, 1fr used (№ 78C)
1933, 2Fr used (№ 80)

Bremgarten (AG)

Bremgarten is a municipality in the canton of Aargau. 29 different stamps were issued between 1905 and 1940.

1932, 5Fr unused (№ 18)
1940, 10c unused (№ 22)
1940, 20c unused (№ 23)
1940, 50c unused (№ 24)
1940, 1Fr unused (№ 25)
1940, 10Fr unused (№ 28)
1940, 20Fr unused (№ 29)

Brig-Glis (VS)

Brig-Glis is a historic town and a municipality in the district of Brig in the canton of Valais. 6 different stamps were issued in the 1930's, perforated 11.25 (A) or 13 (B) or 13x11.25 (C).

5rp unused (№ 1C)
10rp unused (№ 2B)
15rp used (№ 3C)
20rp unused (№ 4A)
25rp used (№ 5A)
30rp used (№ 6A)

Brügg (BE)

Brügg is a municipality in the Biel/Bienne administrative district in the canton of Bern. 12 different stamps were issued between 1907 and 1935.

1935, 1Fr used (№ 6)
1935, 50c used (№ 9)

Burgdorf (BE)

Burgdorf is the largest city in Emmental in the canton of Bern. 12 different stamps were issued in 1917. Four different perforations exist: 11.25x11.5 (A), 13 (B), 11.25x13 (C) and imperforate (D).

5c used (№ 1A)
10c used (№ 2B)
20c used (№ 3A)
20c used (№ 3B)
30c used (№ 4A)
30c used (№ 4B)
50c used (№ 5A)
1Fr used (№ 7A)
2Fr used (№ 8A)

Cadenazzo (TI)

Cadenazzo is a municipality in the district of Bellinzona, in the canton of Ticino. 5 different stamps were issued.

1Fr unused (№ 2)

Castagnola (TI)

Castagnola is a village on the northern shore of Lake Lugano, below the mountain of Monte Brè, in the Swiss canton of Ticino. Now a quarter of the city of Lugano. Until 1972 an independent municipality. 15 different stamps were issued from 1905.

1Fr used (№ 11)

Chenit, Le (VD)

Le Chenit is a municipality in the canton of Vaud. 2 different entertainment tax stamps were issued in 1938.

10c unused (№ 1)
20c unused (№ 2)

Corgémont (BE)

Corgémont is a municipality in the Jura bernois administrative district in the canton of Bern . 17 different stamps were issued.

20c used (№ 12)

Courrendlin (JU)

Courrendlin is a municipality in the district of Delémont in the canton of Jura. 10 different stamps were issued between 1901 and 1925.

1901, 10c grey, unused (№ 1A)
1901, 30c grey-olive, unused (№ 3C)
1901, 40c grey-olive, unused (№ 4C)

Court (BE)

Court is a municipality in the Jura bernois administrative district in the canton of Bern. 6 different stamps were issued in the 1900's.

10c unused (№ 1)
20c used (№ 2)
50c unused (№ 3)
1Fr unused (№ 4)
5Fr unused (№ 6)

Crissier (VD)

Crissier is a municipality in the district of Ouest Lausannois in the canton of Vaud. 11 different stamps were issued between 1905 and 1968. 3 special issues are known.

1907, 2Fr unused (№ 3d)
1908, 3Fr unused (№ 4)
1911, 4Fr unused (№ 8)

Cully (VD)

Cully is a former municipality in the Swiss canton of Vaud. 40 different stamps were issued from 1892. 7 special issues are known. Gainon distinguishes 9 groups.

1892, 20c unused (№ 1, group 1)
1908, 3Fr unused (№ 10, group 3)
1912, 3Fr unused (№ 14, group 3)
1913, 3Fr unused (№ 15, group 3)
1914, 3Fr unused (№ 16, group 3)
1915, 3Fr unused (№ 17, group 3)
1916, 3Fr unused (№ 18, group 3)
1917, 3Fr unused (№ 19, group 3)
1918, 3Fr unused (№ 20, group 3)

Delémont (JU)

Delémont is the capital of the Swiss canton of Jura. 44 different stamps were issued between 1904 and 1956.

1904, 5c used (№ 1)
1904, 10c used (№ 2)
1904, 20c used (№ 3)
1904, 1Fr used (№ 5)
1908, 10c used (№ 8B)
1908, 1Fr used (№ 12A)

Dornach (SO)

Dornach is a municipality in the district of Dorneck in the canton of Solothurn. 9 different stamps were issued.

1Fr used (№ 2)
2Fr used (№ 3)

Échallens (VD)

Échallens is a municipality in the district of Gros-de-Vaud in the canton of Vaud. 4 different entertainment tax stamps were issued.

5c unused (№ 1)
20c unused (№ 4)

Evilard (BE)

Evilard is a municipality in the Biel/Bienne administrative district in the canton of Bern. 14 different stamps were issued, perforated either 10 (A) or 11.5 (B).

10c used (№ 1B)
50c unused (№ 4B)
1Fr unused (№ 6B)

Giubasco (TI)

Giubiasco is a municipality in the district of Bellinzona in the canton of Ticino. 14 different stamps were issued between 1945 and 1992.

50c used (№ 1)
1Fr used (№ 7)

Grenchen (SO)

Grenchen is a municipality in the district of Lebern in the canton of Solothurn. 47 different stamps were issued between 1919 and 1971.

1923

Arms of Gretchen. Gainon type 2. Four perforations exist: 11.25 (A), 11.5 (B), 13 (C) and 11.25x13 (D).

10c used (№ 7B)
1.50Fr used (№ 16B)
2Fr used (№ 17B)
3Fr used (№ 19C)
5Fr used (№ 19C)
5Fr used (№ 21B)
5.70Fr used (№ 23A)
12Fr used (№ 25aB)

Grüningen (ZH)

Grüningen is a village in the district of Hinwil in the canton of Zürich. 18 different stamps were issued between 1932 and 1953.

1932, 2Fr unused (№ 3A)

Guggisberg (BE)

Guggisberg is a municipality in the Bern-Mittelland administrative district in the Swiss canton of Bern. 7 different stamps were issued in 1908 and 2 tourism tax stamps.

10c used (№ 2B)
20c used (№ 3B)
1Fr used (№ 5B)

Herisau (AR)

Herisau is a municipality in the canton of Appenzell Ausserrhoden. 33 different stamps were issued between 1889 and 1960.

1889, 50c used
1889, 60c unused
1889, 80c unused
1889, 1Fr unused

Horgen (ZH)

Horgen is a municipality in the district of Horgen in the canton of Zürich. 34 different stamps were issued between 1909 and 1936.

Group 1 - 1909, 70c used (№ 7)
Group 2 - 1932, 25c used (№ 13B)
Group 2 - 1932, detail of 25c used (№ 13B)
Group 4 - 1936, 25c used (№ 24a)
Group 4 - 1936, 200c used (№ 27)
Group 4 - 1936, 300c used (№ 28)
Group 4 - 1936, left tulip, detail of 300c used (№ 28)

Huttwil (BE)

Huttwil is a municipality in the Oberaargau administrative district in the Swiss canton of Bern. 29 different stamps were issued from 1903.

1903

Gainon group 1.

10c used (№ 1)
20c used (№ 2)
20c used (№ 2)
30c used (№ 3)
40c used (№ 4)
50c used (№ 5)
1Fr used (№ 6)
2Fr used (№ 7)

Interlaken (BE)

Interlaken is a statistic town and municipality in the Interlaken-Oberhasli administrative district in the Canton of Bern. 31 different stamps were issued between 1926 and 1933. Variations exist, some can be distinguished by measuring the distance between value numeral and 'Cts' or 'Fr'.

1926, 5c used (№ 1)
1926, 10c used (№ 2)
1926, 30c used (№ 4a)
1926, 50c used (№ 5)

Kilchberg (ZH)

Kilchberg is a municipality in the district of Horgen in the canton of Zürich. 32 different stamps were issued between c. 1916 and 1952.

c. 1916

5c used (№ 1)
30c used (№ 3)
60c used (№ 5)
75c used (№ 6)
5Fr used (№ 9)
10Fr used (№ 10)
25Fr used (№ 11)

1941

20c used (№ 12)
50c used (№ 13)
1Fr used (№ 14)
2Fr used (№ 15)

Köniz (BE)

Köniz is a statistical town, however considers itself still as a village, and a municipality in the Bern-Mittelland administrative district right on the southern border to Bern in the canton of Bern. 43 different stamps were issued from 1901.

1901, 50rp - (№ 1)
1903, 50rp - (№ 3)
1920, 20c - (№ 7A)
1920, 20c - (№ 7B)

Kreuzlingen (TG)

Kreuzlingen is a municipality in the district of Kreuzlingen in the canton of Thurgau. 33 different stamps were issued between 1908 and 1980. One tourism revenue stamp was also issued.

1920, 200c - (group 2, № 9B)
1941, 50c - (group 4, № 14A)
1941, 30c - (group 5, № 18A)
1941, 50c - (group 5, № 19A)
1941, 50c detail - (group 4, № 14A)
1941, 50c detail - (group 5, № 19A)

Küsnacht (ZH)

Küsnacht is a municipality in the district of Meilen in the canton of Zurich. 8 different stamps were issued in 1901.

5c used (№ 1)
30c used (№ 3)
60c used (№ 5)
60c used (№ 5a)

Langenthal (BE)

Langenthal is a town and a municipality in the district of Oberaargau in the canton of Bern. 36 different stamps were issued between 1907 and 1950.

1907, 20c used (№ 3A)
1907, 50c used (№ 5A)

Laufen / Laufon (BE, 1994: BL)

Laufen is a municipality and the capital of the district of Laufen in the canton of Basel-Country. 7 different stamps were issued in 1908, perforated either 11 (A) or 11.5 (B).

20c unused (№ 1B)
30c used (№ 2B)
1Fr used (№ 4A)
20c-1Fr used on fragment (№ 1B-4bB)

Lausanne (VD)

Lausanne is the capital and largest city of the canton of Vaud. 103 different stamps were issued between 1878 and 1950.

1893, 10Fr - (№ 14)
1925, 10c - (№ 20B)

Lieu, Le (VD)

Le Lieu is a municipality in the canton of Vaud. 4 different stamps were issued in c. 1930.

10c entertainment tax unused (№ 3)
20c entertainment tax unused (№ 4)
10c school tax unused (Not catalogued)

Locle, Le (NE)

Le Locle is a municipality in the Le Locle District in the Canton of Neuchâtel. 22 different stamps were issued between 1892 and 1950.

1892, 5c unused (№ 1)
1892, 20c used (№ 2)
1892, 50c used (№ 3)
1892, 1Fr used (№ 4)

Lugano (TI)

Lugano is a city in southern Switzerland in the Italian-speaking canton of Ticino. 21 different stamps were issued between 1893 and 1931.

1893, 1Fr used (№ 1)
1893, 1Fr used (№ 1a)
1893, 2Fr used (№ 3a)
1893, 5Fr used (№ 4)
1905, 20c used (№ 6)
1905, 50c used (№ 7)
1931, 50c used (№ 18A)
1931, 50c detail (№ 18A)

Lützelflüh (BE)

Lützelflüh is a municipality in the administrative district of Emmental in the Swiss canton of Bern. 15 different stamps were issued between 1904 and 1957.

1904, 50c used (№ 1)
1906, 50c used (№ 2)
1908, 50c used (№ 3)

Madretsch (BE)

Madretsch is a former commune in the Swiss canton of Bern. Now a suburb of Biel/Bienne, which it joined in 1920. 5 different stamps were issued in 1903.

20c unused (№ 1)
30c unused (№ 2)
50c unused (№ 3)
50c unused (№ 3)
75c used (№ 4)
75c used (№ 4)
1Fr unused (№ 5)

Mett (BE)

Mett is a former commune in the Swiss canton of Bern. Now a suburb of Biel/Bienne, which it joined in 1920. 5 different stamps were issued in 1916.

10c used (№ 1)
20c used (№ 3)

Monthey (VS)

Monthey is the capital of the district of Monthey in the canton of Valais. 17 different stamps were issued.

10c unused (№ 3)
20c unused (№ 13)

Montreux (VD)

Montreux is a municipality in the district of Riviera-Pays-d'Enhaut in the canton of Vaud. 18 different tourism tax stamps were issued.

50c unused (№ 2)

Moutier (BE)

Moutier is a municipality in the Jura bernois administrative district in the canton of Bern. 22 different tax stamps were issued between 1915 and 1945.

1915, 10c used (№ 1)
1915, 10c unused (№ 2)
1915, 20c unused (№ 3)
1915, 50c used (№ 4)
1915, 5Fr used (№ 7a)
1945, 20c used (№ 9)
1945, 20c used (№ 9a)
1945, 2Fr used (№ 14B)
1945, 3Fr used (№ 15B1)

Muri (AG)

Muri, formerly known as Muri (Freiamt), is a municipality in southeastern Swiss Canton Aargau and is the capital of same district . 26 different tax stamps were issued.

C. 1923, 10rp used (№ 7B)
C. 1923, 20rp used (№ 8B)

Muttenz (BL)

Muttenz is a municipality in the canton of Basel-Country. 30 different tax stamps were issued from 1930.

50rp unused (№ 1)
2Fr on 50c used (№ 4)

Neuhausen am Rheinfall (SH)

Neuhausen am Rheinfall (which was called Neuhausen until 1938) is a municipality in the canton of Schaffhausen. 18 different tax stamps were issued from 1919 to 1947.

50c used (№ 5B)

Neuveville, La (BE)

La Neuveville is a municipality in the Jura bernois administrative district in the canton of Bern. 8 different tax stamps were issued, dates are unknown. Gainon distinguishes 3 different groups.

1Fr, group 1, unused (№ 1)
50c, group 2, unused (№ 3a)
3Fr, group 2, used (№ 4)

Nidau (BE)

Nidau is a municipality in the Biel/Bienne administrative district in the canton of Bern. 19 different tax stamps were issued from 1910. Gainon distinguishes 4 different groups.

1910, 10c group 1, used (№ 1)
1910, 15c group 1, used (№ 2)
1928, 10c group 2, used (№ 6)
1928, 20c group 2, used (№ 8)
1928, 20c group 4, used (№ 17C)

Niederbipp (BE)

Niederbipp is a municipality in the Oberaargau administrative district in the canton of Bern. 19 different tax stamps were issued to c. 1976. Gainon distinguishes 2 different groups.

10c group 1, used (№ 1A)
10c group 1, used (№ 1B)
20c group 1, used (№ 4A)
50c group 1, used (№ 5B)
1Fr group 1, used (№ 6B)

Ollon (VD)

Ollon is a municipality in the district of Aigle in the canton of Vaud. 9 different tax stamps were issued from c. 1903. Gainon distinguishes 2 different groups.

Group 1, used (№ 1)
1906 group 1, used (№ 4)

Ponts-de-Martel, Les (NE)

Les Ponts-de-Martel is a municipality in the district of Le Locle in the canton of Neuchâtel. 14 different tax stamps were issued from 1892. Gainon distinguishes 4 different groups.

1892 group 1, 5c unused (№ 1)
1892 group 1, 20c used (№ 2)
1892 group 1, 50c used (№ 3)
1892 group 1, 1Fr used (№ 4)

Rapperswil (SG)

Rapperswil is a former municipality and since January 2007 part of the municipality of Rapperswil-Jona in the Wahlkreis (constituency) of See-Gaster in the canton of St. Gallen. 47 different tax stamps were issued between 1917 and 1920. Gainon distinguishes 3 different groups, the first exists in white (A) and buff (B) paper.

1917 group 1, 85r unused (№ 8A)
1917 group 1, 20r unused (№ 16B)
1917 group 1, 2Fr unused (№ 20A)
1920 group 2, 10r unused (№ 28)
1920 group 2, 15r unused (№ 29)
1920 group 2, 30r unused (№ 32)
1920 group 3, 1Fr unused (№ 37)
1920 group 3, 5Fr unused (№ 45)
1920 group 3, 2.40Fr surcharge unused (№ 47)

Reconvilier (BE)

Reconvilier is a municipality in the Jura bernois administrative district in the canton of Bern. 9 different tax stamps were issued between 1904 and 1919. Gainon distinguishes 2 different groups (1904 and 1919 issue).

1904 group 1, 50c used (№ 1), bisected usage was allowed
1919 group 2, 10c black on blue-grey used (№ 2)
1919 group 2, 10c black on blue used (№ 2a)
1919 group 2, 20c red on yellow (№ 3a)
1919 group 2, 30c carmine on lilac-rose (№ 4)

Reinach (AG)

Reinach, Aargau is a municipality in the district of Kulm in the canton of Aargau. 8 different tax stamps were issued ca. 1925.

1925 50c used (№ 4)
1925 5Fr used (№ 7)
1925 10Fr used (№ 8)

Renens (VD)

Renens is a municipality in the canton of Vaud. It is located in the district of Ouest Lausannois, and is a suburb of the city of Lausanne. It is the fourth largest city in the canton. 63 different tax stamps were issued between 1904 and the 1940's. Gainon distinguishes 15 groups, and several subclassifications.

Civil tax

Gainon groups 1-7.

Group 4, 1908-1910 1Fr (№ 19B)
Group 5, 1911 large 'P' (№ 21, 23, 25)
Group 5, 1911 small 'P' (№ 22, 24, 26)
Group 5, 1911 3Fr (№ 23B)
Group 5, 1911 4Fr (№ 25aC and 26aC)
Group 6, 1912 2Fr (№ 27)
Group 6, 1912 3Fr (№ 28)
Group 6, 1912 4Fr (№ 29)
Group 6, 1913 4Fr (№ 32)
Group 6, 1914 2Fr (№ 33)
Group 6, 1915 3Fr (№ 37)
Group 6, 1915 4Fr (№ 38)
Group 6, 1916 2Fr (№ 39)
Group 6, 1916 3Fr (№ 40)
Group 6, 1916 4Fr (№ 41)
Group 6, 1917 2Fr (№ 42)

Non-firebrigade tax

Gainon groups 8-10. 'Taxe non-pompier', tax levied only at cantonal and municipal level. The non-fire brigade tax is not considered as being one of the 'taxes for particular services rendered' which, without exception, are to be paid by the beneficiaries of privileges and immunities. It is calculated on the taxpayer's income.

Group 8, 1912 2Fr (№ 46)
Group 9, 1913 2Fr (№ 47)
Group 10, 1915 2Fr (№ 49)

Riehen (BS)

Riehen is a municipality, in the canton of Basel-Stadt. 3 different tax stamps were issued around 1907.

1907 0.50Fr (№ 1A)
1907 1Fr (№ 2A)
1907 1Fr (№ 2B)

Riggisberg (BE)

Riggisberg is a municipality in the Bern-Mittelland administrative district in the canton of Bern. 4 different tax stamps were issued in 1921.

1921 20rp (№ 2)

Roggwil (BE)

Roggwil, Bern is a municipality in the Oberaargau administrative district in the canton of Bern. 34 different tax stamps were issued from 1916. Gainon distinguishes 5 groups.

Group 3, 1920 10rp (№ 14)
Group 3, 1920 20rp (№ 15)

Rorschach (SG)

Rorschach, Switzerland is a municipality, in the canton of St. Gallen. 60 different tax stamps were issued from 1909 to 1956. Gainon distinguishes 7 groups.

1909 5c (№ 1)
1909 10c (№ 2)
1909 20c (№ 3)
1909 25c (№ 4)
1909 30c (№ 5)
1909 50c (№ 7)
1909 100c (№ 10)
1917 1Fr (№ 11)
1917 2Fr (№ 12)
1917 4Fr (№ 13)
1917 5Fr (№ 14)

Rüti (ZH)

Rüti, Zürich is a municipality in the district of Hinwil in the canton of Zürich. 10 different tax stamps were issued in1936. Gainon distinguishes 1 group.

1Fr (№ 4)

Saanen (BE)

Saanen is a municipality in the canton of Berne. It is the capital of the Obersimmental-Saanen administrative district. 25 different tax stamps were issued, dates are unknown. Gainon distinguishes 5 groups.

Group 1 - 20c (№ 1)
Group 1 - 50c (№ 2)
Group 2 - 1Fr (№ 7)
Group 5 - 50rp (№ 21)
Group 5 - 1Fr (№ 22)

Sainte-Croix (VD)

Sainte-Croix is a municipality in the district of Jura-Nord Vaudois in the canton of Vaud. 5 different tax stamps were issued from 1894. Gainon distinguishes 2 groups.

Gainon group 1.

1894 20c (№ 1)
1894 50c (№ 2)
1894 1Fr (№ 3a)

Saint-Imier (BE)

Saint-Imier is a municipality in the Jura bernois administrative district in the canton of Bern. It is located in the French-speaking Bernese Jura (Jura Bernois). From 1925 13 different tax stamps were listed by Gainon, separated in 3 groups. Saint-Imier also issued school revenues, not listed by Gainon.

10c school revenue
10c school revenue

Saint-Maurice (VS)

Saint-Maurice, or 'Saint-Maurice d'Agaune', is a small city located in the canton of Valais. It is also the capital of the district and of the municipality of Saint-Maurice. 5 different tax stamps were issued.

2Fr unused (№ 5)

La Sarraz (VD)

La Sarraz is a municipality of the canton of Vaud, located in the district of Morges. 3 different tax stamps were issued from 1904. Gainon distinguishes 2 groups.

1904 3Fr (№ 1)

Schaffhausen City (SH)

Schaffhausen is a town with historic roots, a municipality in northern Switzerland, and the capital of the canton of the same name. 23 different tax stamps were issued from 1904. Gainon distinguishes 5 groups.

1913 50c (№ 5aA, group 1)
1919 1Fr (№ 11a, group 2)

Spiez (BE)

Spiez is a town and municipality on the shore of Lake Thun in the Bernese Oberland region of the Swiss canton of Bern. It is part of the Frutigen-Niedersimmental administrative district. 20 different tax stamps were issued. Gainon distinguishes 5 groups of which only issue date of group 5 is known (1938).

10c (№ 1A, group 1)
20c (№ 2A, group 1)
50c (№ 3A, group 1)

Steffisburg (BE)

Steffisburg is a municipality in the administrative district of Thun in the canton of Bern. 18 different tax stamps were issued. Gainon distinguishes 2 groups.

30c (№ 2B, group 1)

Sumiswald (BE)

Sumiswald is a municipality in the district of the Emmental administrative district in the canton of Bern. 49 different tax stamps were issued from 1902 to 1975. Gainon distinguishes 7 groups.

1902, group 1

Group 1 detail, slanted 'e'
10c (№ 1)
30c (№ 3)
50c (№ 5)

1905, group 2

Group 2 detail
10c (№ 7)
20c (№ 8)
30c (№ 9)
40c (№ 10)
50c (№ 11)
1Fr (№ 12)

Ca. 1917, group 3

Group 3 detail, no dots in horizontal bar
10c (№ 7)
20c (№ 8)
50c (№ 9)

Ca. 1916, group 4

Design like group 3, but in blue.

1Fr (№ 23B)
3Fr (№ 25B)

Tavannes (BE)

Tavannes is a municipality in the Jura bernois administrative district in the canton of Bern. 31 different tax stamps were issued. Gainon distinguishes 6 groups.

10c (№ 1, group 1)
20c (№ 2a, group 1)
50c (№ 3, group 1)
5Fr (№ 14, group 3)
20c (№ 19, group 5)
20c (№ 21, group 5)

Wädenswil (ZH)

Wädenswil is a municipality in the district of Horgen in the canton of Zürich. 53 different tax stamps were issued between 1887 and 1948. Gainon distinguishes 6 groups.

5c (№ 8, group 2)
10c (№ 9, group 2)
15c (№ 10, group 2)
30c (№ 12, group 2)
35c (№ 35, group 2)
60c (№ 15, group 2)
75c (№ 18, group 2)

BERN

See also: Revenue stamps of Switzerland

Template:Multilingual description

Canton of Bern

The canton of Bern is the second largest of the 26 Swiss cantons by both surface area and population, located in west-central Switzerland. Cantonal revenue stamps were issued for 4 different purposes (classifications A-D), and for tourism tax. Most stamps were printed by Kümmerly & Frey (German Wikipedia).

General revenue

Purpose classification B. Arms of Bern inscribed Kanton Bern.

1865-1872

Bern coat of arms. Imperforate.

1865 without watermark

Gainon group 1, № 1. Fine print, orange to orange-brown.

Group 1 - 1865, 10rp unused (№ 1)
Group 1 - 1865, 10rp used (№ 1)
Group 1 - 1865, 10rp used (№ 1)

1872 watermarked

Gainon groups 2 and 3, № 2-3, 16 types. Coarse print, in which the bear in the coat of arms has less or no fine lines. Watermark small 'CB' normal and inverted (I and Ia). Group 3 large 'CB' watermark normal and inverted (II and IIa). Group 3 is known in thick (A-B) and thin (C-D) paper.

Group 2 - 1872, 10rp used, orange (№ 2A)
Group 3 - 1872, 10rp unused, orange (№ 3A)
Group 3 - 1872, 10rp used, dark orange (№ 3aA)
Group 3 - 1872, 10rp used, thin paper (№ 3aC)
Group 3 - 1872, 10rp unused block of four (№ 3B)

1874-1877

Gainon groups 4-6, № 4-6, 12 types. Perforated 11.75. Group 4 watermarked large 'CB' normal and inverted (II and IIa), group 5 'B' normal and inverted (III and IIIa) and group 6 'S' (IV).

Group 4 - 1874, used (№ 4A)
Group 4 - 1874, used (№ 4bA)
Group 5 - 1877, used (№ 5B)
Group 5 - 1877, used (№ 5B)
Group 5 - 1877, used (№ 5aA)
1878, money order with 10 rappen revenue stamp

1880

Gainon group 7, № 7-21. Arms of Bern inscribed Canton Bern, each corner ornamented, right text 'MARKE'.

Watermark 'S'

Different perforations exist, 11.5-11.75 (B), 12.75-13 (C) or mixed 11.5x11.5x13x11.5 (D).

5rp used (№ 7C)
20rp used (№ 10B)
20rp used (№ 10C)
25rp used (№ 11C)
30rp used (№ 12B)
30rp used (№ 12C)
50rp used (№ 13B)
50rp used (№ 13C)
50rp used (№ 13C)
60rp used (№ 14B)
60rp used (№ 14C)
60rp used (№ 14D)
1Fr used (№ 16C)
10Fr used (№ 19B)

Watermark 'S' inverted

Different perforations exist, 11.5-11.75 (E), 12.75-13 (F).

5rp used (№ 7F)
10rp used (№ 8E)
10rp used (№ 8F)
15rp used (№ 9E)
15rp used (№ 9F)
20rp used (№ 10F)
25rp used (№ 11F)
50rp used (№ 13E)
60rp used (№ 14F)
90rp used (№ 15F)
1Fr used (№ 16E)
2Fr used (№ 17E)
2Fr used (№ 17F)
5Fr used (№ 18F)

Value 15 in each corner

Gainon group 8, № 22, 8 types. Design changes: right text 'TIMBRE', '15' in each corner. Small numeral above lower right 15: 1, 2 (a), 3 (b), 4 (c) or 5 (d). Sometimes a small dot in the lower left corner. Watermark 'S' (A) or inverted (B). perforated 12.75x10.25.

15rp used, dot and '3' (№ 22bA)
15rp used, '4' (№ 22cA)
15rp used, '5' (№ 22dA)

1881

Gainon group 9, № 23-28. Value in centimes. Different type of cancellations exist, common are fiscal, manuscript (and later railway), uncommon are postal.

Without numeral and 'K'

Without numeral and 'K' above lower values. Watermark 'S' and perforated 11.5 (A) or 12.75x10.25 (B) or inverted 'S' and perforated 12.75x10.25 (C).

10c - (№ 24B)
10c - (№ 24B)
10c postal cancel (BR)EULEUX - (№ 24C)
10c - (№ 24C)
10c 'BIELER VOLKSBANK' - (№ 24C)
10c - (№ 24C), plate error dot above center '10'
10c - (№ 24C) pair
15c - (№ 25C)
20c - (№ 26B)
30c - (№ 27B)
30c - (№ 27B)
30c - (№ 27B) on 1889 fire insurance policy
60c - (№ 28B)

With numeral and 'K'

Subtype a: with small numeral above lower left value and 'K' above lower right value. Numerals 1-5 exist for the 5c, 10c, 30c and 60c. Watermark 'S' and perforated 12.75x10.25 (B) or inverted 'S' and perforated 12.75x10.25 (C). Perforation 11.5 does not exist. 'K' is the first initial of the printing company Kümmerly & Frey.

The theory is that there were five types of stamps transferred to the lithographer's stone making up the complete plate for the sheets of the 1880 and 1881 issue. The stamps in rows carry the same number, the stamps in column are sequenced downwards (cf. M.N. Thaler).

Details of the 10c lower left corner with numeral 1-5:

10c '1' detail - (№ 24aC 1-K)
10c '2' detail - (№ 24aB 2-K)
10c '3' detail - (№ 24aC 3-K)
10c '4' detail - (№ 24aB 4-K)
10c '5' detail - (№ 24aB 5-K)

Stamps:

5c railway St IMIER - (№ 23aB 4-K)
5c postal (BR)EULEUX - (№ 23aC 4-K)
2x 5c detail - (№ 23a 4-K, 23a 5-K)
1892 money order with 2x5c - (№ 23a 4-K, 23a 5-K)
10c - (№ 24aB 1-K)
10c - (№ 24aB 2-K)
10c - (№ 24aB 4-K)
10c railway Simplon - (№ 24aB 4-K)
10c - (№ 24aB 5-K)
10c - (№ 24aC 1-K)
10c cancel LANGE(NTHAL) - (№ 24aC 1-K)
10c - (№ 24aC 2-K)
10c - (№ 24aC 3-K)
10c - (№ 24aC 4-K)
10c - (№ 24aC 5-K)
10c railway ...Lucerne - (№ 24aC 5-K)
10c - (№ 24aC 3-K) on reverse of day report
10c detail - (№ 24a 1-K)
1888 money order with 10c - (№ 24a 1-K)

1886

Gainon group 10, № 29-37. Design changes: leaves on the left, no numeral above lower right value, but numerals exist for the 15c: 1 (a), 2 (b), 3 (c), 4 (d) or 5 (e). Watermark 'S' (A) or inverted (B). Perforated 12.75x10.25.

The 15c is known in two types, thick (I) or thin (II) lower left '15'.

15c, type I
15c, type II

15c used (№ 29A) type I
15c used (№ 29dA -'4') type I
15c used pair (№ 29fA) type II
25c unused (№ 30A)
50c unused (№ 31A)
50c used (№ 31A)
2fr used (№ 33B)
5fr used (№ 34A)

1892-1902

Gainon group 11, № 38A-50A, № 38B-41B, № 45B-48B. Value in centimes and design changes: Month (Roman numerals) and year inscribed on one of the lower left leaves (ranging from X.92 to X.02). Value in each corner, but no numerals or letter 'K' above lower value. Watermark 'S' (A) or inverted (B, uncommon), perforated 12.75x10.25. From 10-1898 (X.98) the corner '10' has a top dash. The 15c like Gainon group 10, thick (I) or thin (II) corner numerals.

5c - (№ 38A III.95)
5c postal SUMISWALD - (№ 38A I.99)
10c (KIRC)HBERG - (№ 39A X.92)
10c COURTEMAICHE - (№ 39A VI.94)
10c (L)ANGENTHA(L) - (№ 39A III.95)
10c (B)ERNE (J.)S. G.V. - (№ 39A III.96)
10c - (№ 39A VI.96)
10c - (№ 39A X.96)
10c Burgdorf - (№ 39A II.97)
10c (C)OURGEN(AY) - (№ 39A VIII.97)
10c BERN(E) J.S. G.(V.) - (№ 39A XII.97)
10c Wangen a(d Aare) - (№ 39A XII.97)
10c Wangen a(d Aare) - (№ 39A VI.98)
10c Simpl(on) - (№ 39A IX.98)
10c BERN(E) (J.)S. G.V. - (№ 39A X.98)
10c (LAN)GNAU - (№ 39A I.99)
10c PORRENTRUY - (№ 39A V.99)
10c (C)OURGEN(AY) - (№ 39A IX.99)
10c - (№ 39A I.00)
10c (RE)CONVILIE(R) - (№ 39A V.00)
10c plate error at left - (№ 39A V.00)
10c LOTZ(WIL) - (№ 39A VIII.00)
10c PORRENTRUY - (№ 39A I.01)
10c (C)OURFAIV(RE) - (№ 39A V.01)
10c GLOVEL(IER) - (№ 39A V.01)
10c - (№ 39A IX.01)
10c (B)ASSECO(URT) - (№ 39A II.02)
10c - (№ 39A VII.02)
10c (INT)ERLAKEN - (№ 39A X.02)
15c - (№ 40AI VII.93) type I
15c - (№ 40AI VI.94) type I
15c - (№ 40AI VI.94) type I
15c - (№ 40AI II.97) type I
15c - (№ 40AII X.99) type II
15c - (№ 40AII V.01) type II
15c - (№ 40AII X.02) type II
25c - (№ 42A IX.98)
60c - (№ 45A V.99)
1Fr - (№ 47A IX.97)
2Fr - (№ 48B III.96)

1893-1898

Gainon group 12, № 51-56. A large group with numerous different types (estimated 142). Month (Roman numerals) and year inscribed on one of the lower right leaves, ranging from III-93 to VI-98. Watermark 'S', perforated 12.75x10.25. The 5c, 10c and 30c (like Gainon group 9) can have small numerals (1-5) above lower left value and letter 'K' above lower right value. The 60c (like Gainon group 9) can have small numerals (1-5) above lower left value without letter 'K' above lower right value.

5c № 51: 3 dates, with or without numerals: 3x6=18 types
10c № 52: 7 dates, with or without numerals: 7x6=42 types
20c № 53: 3 dates, without numerals: 3 types
30c № 54: 8 dates, with or without numerals: 8x6=48 types
60c № 55: 5 dates, with or without numerals (without 'K'): 5x6=30 types
1fr № 56: 1 date, without numerals: 1 type

5c unused - (№ 51 VII.93, 1-K)
5c (COU)RTEMAICHE - (№ 51 VII.93, 1-K)
5c - (№ 51 II.97, 1-K)
5c - (№ 51 III.98, 1-K)
10c (INTERL)AKEN Ost - (№ 52 III.93, 2-K)
10c - (№ 52 VII.93, 2-K)
10c - (№ 52 I.94, 2-K)
10c - (№ 52 I.94, 4-K)
10c - (№ 52 X.94, 1-K)
10c - (№ 52 VIII.95, 2-K)
10c - (№ 52 XII.95)
10c (R)UBIGE(N) - (№ 52 XII.95, 2-K)
10c - (№ 52 XII.95, 5-K)
10c MEIRINGEN - (№ 52 III.98 - )
20c - (№ 53 VII.93)
20c - (№ 53 VIII.95)
20c - (№ 53 XII.97)
30c - (№ 54 III.93 3-K)
30c - (№ 54 III.93 4-K)
30c - (№ 54 I.94 3-K)
30c - (№ 54 VIII.95 5-K)
30c - (№ 54 III.96)
30c - (№ 54 II.97 2-K)
30c - (№ 54 VI.98)
60c - (№ 55 X.93 4)
60c - (№ 55 II.97 4)
1Fr - (№ 56 X.93)

1902

Gainon special issue, № S4-S6. Month (Roman numerals) and year inscribed on one of the lower left leaves. Watermark 'S', perforated 12.75x11.25, black.

5c - (№ S4, VII.02)
10c - (№ S5, X.02)
60c - (№ S6, X.02)

1903

Gainon group 13, № 57-71. Changed design. This group bears the name of one of the owners of the printing company 'H Kümmerly' (Hermann Kümmerly) below the front right paw of the bear. Watermark IV ('S' - A), 10c exists with inverted 'S' (B). Perforated 12.75x10.25.

5c - (№ 57A)
10c - (№ 58A)
15c - (№ 59A)
30c - (№ 62A)
50c - (№ 63A)
60c - (№ 64A)
1Fr - (№ 66A)

1906

Gainon group 14, № 72-87. Changed, less detailed design without engraver's name. Five types can be distinguished:

A: Watermark IV ('S'). Perforated 12.75x10.25. Brown-lilac to red-brown on yellowish paper,
B: Watermark IV ('S'). Perforated 12.75x10.25. Lilac-brown/red on white paper,
C: Watermark IVa ('S' inverted). Perforated 12.75x10.25. Lilac-brown/red on white paper,
D: Watermark IV ('S'). Perforated 9.75x12.5. Lilac-brown/red on white paper,
E: Watermark IVa ('S' inverted). Perforated 9.75x12.5. Lilac-brown/red on white paper.

5c - (№ 72B)
10c - (№ 73B)
10c - (№ 73D)
15c - (№ 74B)
15c - (№ 74D)
15c on fragment - (№ 74B/C)
15c strip of 8 - (№ 74D/E)
20c - (№ 75A)
30c - (№ 77B)
30c pair - (№ 77C)
1Fr (1903-1930 group 3) and 30c on fragment - (№ 30, 77)
50c - (№ 78B)
60c pair - (№ 79B)
60c pair - (№ 79C)
60c - (№ 79D)
1Fr - (№ 81B)
2Fr - (№ 82B)
5Fr - (№ 83B)
5Fr pair - (№ 83C)
10Fr - (№ 84B)
50Fr - (№ 86B)
50Fr strip of 4 - (№ 86C)
1929-08-28 receipt with 10c revenue (№ 73D or E)

1914

Gainon group 15, № 88-100. Design like group 14, overprinted 'WECHSELSTEMPEL'. Watermark IV ('S'), perforated 12.75x10.25.

10c - (№ 89)
15c - (№ 90)
25c - (№ 92)
30c - (№ 93)

1930+

Gainon group 16, № 101-115. No decoration in lower part of value frame. Watermark IV ('S' - A) or watermark IVa ('S' inverted B). Perforated 9.75x12.5.

10c - (№ 102B)
30c - (№ 106B)
60c - (№ 108B)
10Fr - (№ 112B)

1934+

Gainon group 17, № 116-130. Square undecorated value frame. Watermark IV ('S' - A) or watermark IVa ('S' inverted B). Perforated 9.75x12.5.

15c - (№ 118B)
20c - (№ 119B)
25c - (№ 120B)
30c - (№ 121A)
50c - (№ 122B)
1938 Postal order fragment (№ 122B, 2x48A). Mixed usage of general and fixed fee revenue stamps.
20c strip of 4 and 1Fr on fragment - (№ 119B, 124)

Fixed fees

Purpose classification C. Intended for taxation of a precisely defined service, mixed usage with general revenue stamps was common practice (eg. the 1938 postal cheque fragment above).

1878

Arms of Bern inscribed Kanton Bern. Gainon group 1, № 1-8. Watermark 'B' (III), 50c., 1Fr. and 2Fr. are known with inverted 'B' (IIIa). Perforated 11.75. Numerous shades.

10rp - (№ 1A)
20rp - (№ 2A)
20rp - (№ 2A)
25rp - watermark 'B' inverted (№ 3a)
50rp - (№ 4A)
50rp dark red on fragment - (№ 4bA)
1Fr - (№ 5A)
2Fr - (№ 6A)
2Fr pair - (№ 6B)
5Fr - silver (№ 7A)
5Fr - black (№ 7aA)
10Fr - (№ 8A)
10Fr - (№ 8aA)

1884

Gainon group 2, № 9-22. Arms of Bern inscribed Canton Bern and Gebührenmarke. Watermark 'S' (A), some values known with inverted 'S' (B). Perforated 12.75x10.25.

10c - (№ 9bA)
10c pair - (№ 9bA)
20c - (№ 11A)
25c - (№ 13A)
50c - (№ 14B)
50c - (№ 14aB)
50c on fragment - (№ 14)
10, 20 and 50c on fragment - (№ 9, 11, 14)
80c - (№ 15A)
1Fr grey-brown - (№ 16A)
1Fr light grey-brown - (№ 16aA)
1Fr light grey-brown pair- (№ 16aB)
2Fr - (№ 17A)
1-2Fr on fragment - (№ 16-17)
5Fr - (№ 18B)
5Fr - (№ 18aA)
10Fr - (№ 19A)
50Fr - (№ 20A)
Close-up of judicial document with 1, 2 and 10Fr - (№ 16, 17 and 19) and 60c pair (№ 28)

1903-1918-1930

Gainon group 3, № 23-41. Value frame round at top. Up to 80c the numeral can be either in dark green or black (subtype a-c). Four main types can be distinguished:

A: Watermark IV ('S'). Perforated 12.75x10.25,
B: Watermark IVa ('S' inverted). Perforated 12.75x10.25,
C: Watermark IV ('S'). Perforated 9.75x12.5,
D: Watermark IVa ('S' inverted). Perforated 9.75x12.5.

Type A-B: perforated 12.75x10.25

10c - green-grey (№ 23bA)
15c - (№ 24A)
15c - (№ 24aA)
20c - (№ 25A)
25c - (№ 26A)
25c - (№ 26aA)
50c - (№ 27), 30c - (№ 62-g13) on fragment
50c - (№ 27A)
50c - (№ 27aA)
50c pair - (№ 27aA)
50c pair - (№ 27bA)
50c - (№ 27a), 1906 15c - (№ 74A-g14) on fragment
50c - (№ 27a)
50c - pale olive (№ 27cA)
50c - (№ 27c) on fragment
50c - (№ 28aB)
50c - (№ 28aD) on fragment
80c - (№ 29A)
80c - olive-brown (№ 29bA)
1Fr - (№ 30A)
1Fr - (№ 30A)
1Fr block of four - (№ 30B)
1Fr, 5Fr - (№ 30, 34) on fragment
1Fr, 2Fr - ((№ 30, 31a) on fragment
2Fr pair - (№ 31A)
2Fr rose-brown - (№ 31A)
2Fr - rose-brown (№ 31A)
2Fr red-brown - (№ 31) on fragment
5Fr light green, thin numeral - (№ 34A)
5Fr light green, thick numeral - (№ 34A)
5Fr olive - (№ 34aA)
10Fr - (№ 35A)
10Fr - violet-grey (№ 35aA)
50Fr - (№ 36A)
100Fr - (№ 38A)
200Fr - (№ 40A)
1926 subpoena 'Vorladung' with 2Fr, 15c - (№ 31, 74)

Type C-D: perforated 9.75x12.5

20c - (№ 25aC)
20c - (№ 25aC)
50c - (№ 27cD)
50c - (№ 28D)
50c block of 6 - (№ 28D)
50c - (№ 28aD)
50c block of 6 - (№ 28aD)
80c - (№ 29bD)
1Fr - (№ 30C)
1Fr - (№ 30D)
2Fr - (№ 32C)
2Fr - (№ 32C)
2Fr strip of three - (№ 32C)
2Fr - (№ 32D)
2Fr block of 4 - (№ 32D)
3Fr - (№ 33D)
3Fr - (№ 33D)
3Fr - (№ 34aD)
3Fr pair - (№ 34aD)

1933+

Gainon group 4, № 42-61. Square value frame, perforated 9.75x12.5. Three main types can be distinguished:

A: Watermark IV ('S'),
B: Watermark IVa ('S' inverted),
C: No watermark.

20c - (№ 44A)
25c - (№ 45B)
50c - (№ 46A)
1Fr - (№ 48A)
2Fr - (№ 49A)
2Fr - (№ 50B)
3Fr - (№ 51aA)
5Fr - (№ 52aA)
2x5Fr on fragment - (№ 53A)
10Fr - (№ 54A)
10Fr - (№ 54B)
10Fr - (№ 55A)
20Fr - (№ 57B)

War tax

Purpose classification D, № 1-3. Fixed fees (50c. № 65, 1Fr. № 48a and 2Fr. № 50) overprinted 'KW' (Kriegswirtschaftsamt).

50c - (№ 1)
1Fr - (№ 2)
2Fr - (№ 3)

Bern City

Police tax

1908

Gainon group 1, № 1-12. Bear touches upper diagonal in arms. Perforated 11.5.

10c - (№ 2)
20c - (№ 3)
50c - (№ 4)
1Fr - (№ 6)
2Fr - (№ 7)
2Fr - (№ 8)
5Fr - (№ 9)
10Fr - (№ 11)
10Fr - (№ 11a)
50Fr - (№ 12)

1908-1927

Gainon group 2, № 13. Smaller diagonal dash on '1' and smaller ornament in top corners. Perforated 11.5.

1Fr - (№ 13)
1Fr - (№ 13) detail

1927

Gainon group 3, № 14-24. Bear is smaller and does not touch upper diagonal in arms. Perforated 11.

30c - (№ 15)
50c - (№ 16)
1Fr - (№ 18)

1939

Gainon group 4, № 25-38. New design. Imperforate (A) or perforated 11 (B).

20rp - (№ 26B)
30rp - (№ 27B)
50rp - (№ 28B)
60rp - (№ 30B)
3Fr - (№ 34B)

Chancellery

1930

Gainon group 14, № 72-77. Light (A) or dark colors (B). Group 15, № 78-85. Perforated 11 (A) to 11.5 (D).

Group 14, 50rp - (№ 73A)
Group 14, 10Fr - (№ 77B)
Group 15, 25Fr - (№ 83D)

Legal guardian office

Gainon group 17, № 88-95. Vormundschafts-bureau.

5Fr - (№ 92)

Tourism

Gainon group 1-3, № 1-9. Colored paper with wide shield, inscribed Beherbergungs-Abgabe (Mountain Lodge Duty). Group 1 perforated 10.75-11 (A) or 11.25-11.5 (B). Group 2 perforated 11.25-11.5. Group 3 perforated 11.5. Wallace № 1-16.

1944, group 1, 20c unused (№ 4A, Wallace 4)

Markings

Gainon distinguishes three different categories of revenue markings:

Hand stamps (A), from 1805. Gainon groups 1-4, № 1-14.
Preimprinted marking (B). Gainon groups 1-2, № 1-2.
Relief (dry) marking (C), from 1805. Gainon groups 1-13, № 1-34.

1828, 1 Batz hand stamp (№ A1-3a)
1805, 1 Batz. relief print (№ C3-9)
1860, 10rp relief print (№ C11-28)
1896, 60rp relief print (№ C13-33)
1918, 60rp relief print (№ C13-33)
1828, 1 Batz hand stamp and relief print on document (№ A1-3a, C3-9)
1918, 60rp relief print (C) and fixed fee stamp 25c - (№ 26A) on Heimatschein.

Municipalities of the canton of Bern

There are 351 municipalities in the canton of Bern (as of January 2017), of which some issued revenue stamps.

Aarberg

In Aarberg 4 different stamps were issued in 1904. Perforated 11.5 (A) or 14 (B), and next to these issues 28 special printings (S) exist imperforate (A), perforated 11.5 (B,C) or 14 (D).

30c unused (№ 3B)
50c unused (№ 4B)

Special printings.

10c unused (№ S1A)
10c unused (№ S2B)
10c unused (№ S4A)
20c unused (№ S6A)
20c unused (№ S6C)
20c unused (№ S6D)
20c unused (№ S7A)
20c unused (№ S7B)
20c unused (№ S8A)
30c unused (№ S9B)
30c unused (№ S10C)
30c unused (№ S10D)
30c unused (№ S12A)
30c unused (№ S12B)
50c unused (№ S13A)
50c unused (№ S13C)
50c unused (№ S15A)
50c unused (№ S15C)
50c unused (№ S15D)
50c unused (№ S16B)
30c - 50c - 20c se-tenant

Albligen

Albligen (former French name: Albenon) is a former municipality in the Bern-Mittelland administrative district in the canton of Bern in Switzerland. 4 different stamps were issued between 1910 and 1913.

1913, 10Rp used (№ 2)
1913, 20Rp used (№ 3)

Biel / Bienne

Biel/Bienne is a town and a municipality in the Biel/Bienne administrative district. 88 different stamps were issued between 1892 and 1935.

Municipal tax

1892, 25c used (№ 1)
1892, 1Fr used (№ 2a)
1892, 1Fr used (№ 3)
1903, 50c used (№ 4B)
1903, 2Fr used (№ 6B)
1932, 2Fr unused (№ 6aB)

Documents

1902-1919 issues. Schriften-Controlle, perforated 11.5. or 13.25 (1910 - B). 5 types can be distinguished of the 1902 issue, based on small line deformations in the lower half of the stamp.

1902, 20c used (№ 9, T2)
1902, 45c unused (№ 11, T3)
1902, 50c used (№ 12, T3)
1902, 75c blue, unused (№ 14, T3)
1902, 75c blue-green, used (№ 14a, T2)
1902, 80c unused (№ 15, T3)
1902, 1.30Fr used (№ 17, T2)
1910, 50c used (№ 21B)
1910, 1.30Fr used (№ 25A)
1919, 50c used (№ 26)
1919, 80c used (№ 27)

Police

1918-1931. Polizei-Commissariat, perforated 11.5.

1918, 20c unused (№ 29)
1918, 50c used (№ 31)
1918, 1Fr used (№ 32)
1918, 5Fr unused (№ 35)

City of Biel

1919-1933.

1921, 20c used (№ 46)
1921, 5Fr unused (№ 48)
1921, 1Fr unused (№ 49)
1921, 2.60Fr used (№ 53)
1926, 50c used (№ 59)
1933, 20c used (№ 73)
1933, 1fr used (№ 78C)
1933, 2Fr used (№ 80)

Brügg

Brügg is a municipality in the Biel/Bienne administrative district. 12 different stamps were issued between 1907 and 1935.

1935, 1Fr used (№ 6)
1935, 50c used (№ 9)

Burgdorf

Burgdorf is the largest city in Emmental. 12 different stamps were issued in 1917. Four different perforations exist: 11.25x11.5 (A), 13 (B), 11.25x13 (C) and imperforate (D).

5c used (№ 1A)
10c used (№ 2B)
20c used (№ 3A)
20c used (№ 3B)
30c used (№ 4A)
30c used (№ 4B)
50c used (№ 5A)
1Fr used (№ 7A)
2Fr used (№ 8A)

Corgémont

Corgémont is a municipality in the Jura bernois administrative district. 17 different stamps were issued.

20c used (№ 12)

Court

Court is a municipality in the Jura bernois administrative district. 6 different stamps were issued in the 1900's.

10c unused (№ 1)
20c used (№ 2)
50c unused (№ 3)
1Fr unused (№ 4)
5Fr unused (№ 6)

Evilard (BE)

Evilard is a municipality in the Biel/Bienne administrative district. 14 different stamps were issued, perforated either 10 (A) or 11.5 (B).

10c used (№ 1B)
50c unused (№ 4B)
1Fr unused (№ 6B)

Guggisberg

Guggisberg is a municipality in the Bern-Mittelland administrative district. 7 different stamps were issued in 1908 and 2 tourism tax stamps.

10c used (№ 2B)
20c used (№ 3B)
1Fr used (№ 5B)

Huttwil

Huttwil is a municipality in the Oberaargau administrative district. 29 different stamps were issued from 1903.

10c used (№ 1)
20c used (№ 2)
20c used (№ 2)
30c used (№ 3)
40c used (№ 4)
50c used (№ 5)
1Fr used (№ 6)
2Fr used (№ 7)

Interlaken

Interlaken is a statistic town and municipality in the Interlaken-Oberhasli administrative district. 31 different stamps were issued between 1926 and 1933. Variations exist, some can be distinguished by measuring the distance between value numeral and 'Cts' or 'Fr'.

1926, 5c used (№ 1)
1926, 10c used (№ 2)
1926, 30c used (№ 4a)
1926, 50c used (№ 5)

Köniz

Köniz is a statistical town and a municipality in the Bern-Mittelland administrative district right on the southern border to Bern. 43 different stamps were issued from 1901.

1901, 50rp - (№ 1)
1903, 50rp - (№ 3)
1920, 20c - (№ 7A)
1920, 20c - (№ 7B)

Langenthal

Langenthal is a town and a municipality in the district of Oberaargau. 36 different stamps were issued between 1907 and 1950.

1907, 20c used (№ 3A)
1907, 50c used (№ 5A)

Laufen / Laufon (1994: BL)

Laufen is currently a municipality and the capital of the district of Laufen in the canton of Basel-Country. 7 different stamps were issued in 1908, perforated either 11 (A) or 11.5 (B).

20c unused (№ 1B)
30c used (№ 2B)
1Fr used (№ 4A)
20c-1Fr used on fragment (№ 1B-4bB)

Lützelflüh

Lützelflüh is a municipality in the administrative district of Emmental. 15 different stamps were issued between 1904 and 1957.

1904, 50c used (№ 1)
1906, 50c used (№ 2)
1908, 50c used (№ 3)

Madretsch

Madretsch (formerly Mardrez) is a former commune in the Swiss canton of Bern. Now a suburb of Biel/Bienne, which it joined in 1920. 5 different stamps were issued in 1903.

20c unused (№ 1)
30c unused (№ 2)
50c unused (№ 3)
50c unused (№ 3)
75c used (№ 4)
75c used (№ 4)
1Fr unused (№ 5)

Mett

Mett is a former commune in the Swiss canton of Bern. Now a suburb of Biel/Bienne, which it joined in 1920. 5 different stamps were issued in 1916.

10c used (№ 1)
20c used (№ 3)

Moutier

Moutier is a municipality in the Jura bernois administrative district. 22 different tax stamps were issued between 1915 and 1945.

1915, 10c used (№ 1)
1915, 10c unused (№ 2)
1915, 20c unused (№ 3)
1915, 50c used (№ 4)
1915, 5Fr used (№ 7a)
1945, 20c used (№ 9)
1945, 20c used (№ 9a)
1945, 2Fr used (№ 14B)
1945, 3Fr used (№ 15B1)

Neuveville, La

La Neuveville is a municipality in the Jura bernois administrative district. 8 different tax stamps were issued, dates are unknown. Gainon distinguishes 3 different groups.

1Fr, group 1, unused (№ 1)
50c, group 2, unused (№ 3a)
3Fr, group 2, used (№ 4)

Nidau

Nidau is a municipality in the Biel/Bienne administrative district. 19 different tax stamps were issued from 1910. Gainon distinguishes 4 different groups.

1910, 10c group 1, used (№ 1)
1910, 15c group 1, used (№ 2)
1928, 10c group 2, used (№ 6)
1928, 20c group 2, used (№ 8)
1928, 20c group 4, used (№ 17C)

Niederbipp

Niederbipp is a municipality in the Oberaargau administrative district. 19 different tax stamps were issued to c. 1976. Gainon distinguishes 2 different groups.

10c group 1, used (№ 1A)
10c group 1, used (№ 1B)
20c group 1, used (№ 4A)
50c group 1, used (№ 5B)
1Fr group 1, used (№ 6B)

Reconvilier

Reconvilier is a municipality in the Jura bernois administrative district. 9 different tax stamps were issued between 1904 and 1919. Gainon distinguishes 2 different groups (1904 and 1919 issue).

1904 group 1, 50c used (№ 1), bisected usage was allowed
1919 group 2, 10c black on blue-grey used (№ 2)
1919 group 2, 10c black on blue used (№ 2a)
1919 group 2, 20c red on yellow (№ 3a)
1919 group 2, 30c carmine on lilac-rose (№ 4)

Riggisberg

Riggisberg is a municipality in the Bern-Mittelland administrative district. 4 different tax stamps were issued in 1921.

1921 20rp (№ 2)

Roggwil

Roggwil, Bern is a municipality in the Oberaargau administrative district. 34 different tax stamps were issued from 1916. Gainon distinguishes 5 groups.

Group 3, 1920 10rp (№ 14)
Group 3, 1920 20rp (№ 15)

Saanen

Saanen is the capital of the Obersimmental-Saanen administrative district. 25 different tax stamps were issued, dates are unknown. Gainon distinguishes 5 groups.

Group 1 - 20c (№ 1)
Group 1 - 50c (№ 2)
Group 2 - 1Fr (№ 7)
Group 5 - 50rp (№ 21)
Group 5 - 1Fr (№ 22)

Saint-Imier

Saint-Imier is a municipality in the Jura bernois administrative district in the canton of Bern. It is located in the French-speaking Bernese Jura (Jura Bernois). From 1925 13 different tax stamps were listed by Gainon, separated in 3 groups. Saint-Imier also issued school revenues, not listed by Gainon.

10c school revenue
10c school revenue

Spiez

Spiez is a town and municipality on the shore of Lake Thun in the Bernese Oberland region of the Swiss canton of Bern. It is part of the Frutigen-Niedersimmental administrative district. 20 different tax stamps were issued. Gainon distinguishes 5 groups of which only issue date of group 5 is known (1938).

10c (№ 1A, group 1)
20c (№ 2A, group 1)
50c (№ 3A, group 1)

Steffisburg

Steffisburg is a municipality in the administrative district of Thun in the canton of Bern. 18 different tax stamps were issued. Gainon distinguishes 2 groups.

30c (№ 2B, group 1)

Sumiswald

Sumiswald is a municipality in the district of the Emmental administrative district in the canton of Bern. 49 different tax stamps were issued from 1902 to 1975. Gainon distinguishes 7 groups.

1902, group 1

'e' of 'Gebühr' slanted.

Slanted 'e' detail
10c (№ 1)
30c (№ 3)
50c (№ 5)

1905, group 2

Group 2 detail
10c (№ 7)
20c (№ 8)
30c (№ 9)
40c (№ 10)
50c (№ 11)
1Fr (№ 12)

Ca. 1917, group 3

Without dots before and after 'SUMISWALD'.

Group 3 detail
10c (№ 7)
20c (№ 8)
50c (№ 9)

Ca. 1916, group 4

Design like group 3, but in blue.

1Fr (№ 23B)
3Fr (№ 25B)

Tavannes

Tavannes is a municipality in the Jura bernois administrative district in the canton of Bern. 31 different tax stamps were issued. Gainon distinguishes 6 groups.

10c (№ 1, group 1)
20c (№ 2a, group 1)
50c (№ 3, group 1)
5Fr (№ 14, group 3)
20c (№ 19, group 5)
20c (№ 21, group 5)

Revenue stamps of Basel (Switzerland), by issue group. Template:Nl

Numbering according Denis Gainon (1996, version 5), Catalogue de timbres administratifs publics de Suisse (fiscaux et analogues) confédération, cantons, communes. For tourism tax stamps the catalogue by Clayton Wallace (2016, 2nd Edition) Tourism Tax Stamps of Switzerland is used.

Canton of Basel-Stadt

The Canton of Basel-Stadt (Basel-City) is one of the 26 cantons of Switzerland. The city of Basel and the municipalities of Bettingen and Riehen form its territory. Stamps either depict the arms of Basel, or the arms and the basilisk, the guardian creature and traditional symbol. Stamps were issued for 15 different purposes (classifications A-O), and for tourism tax.

Police

Purpose classification A. Arms of Basel.

Group 1-5

1860-1884

1864, group 2, 50c unused (№ 5)
1870, group 3, 50c unused (№ 11)
1873, group 3, 50c unused (№ 14)
1874, group 3, 50c unused (№ 15)
1875, group 3, 50c unused (№ 16)
1880, group 3, 50c used (№ 21)
1883, group 3, 50c used (№ 24)

Group 6

1932, size 36x39.5mm, perforated 11.5.

1Fr used (№ 65)
2Fr used (№ 66)
3Fr used (№ 67)
7.50Fr used (№ 71)
10Fr used (№ 73)
15Fr used (№ 75)
30Fr used (№ 77)

Group 7

Size 21x27mm, perforated 11.5.

0.50Fr used (№ 78)
1Fr used (№ 81)
1.50Fr used (№ 83)
2Fr used (№ 84)
6Fr used (№ 92)

Group 8

Different background design, perforated 10.75-11 but 11.5 and 15.25 exists. Thin paper (A) or thick paper (B).

0.75Fr used (№ 99A)
1Fr used (№ 100A)
1Fr used (№ 100B)
2Fr used (№ 103A)
2Fr used (№ 103B)
3Fr used (№ 105A)
5Fr used (№ 107A)
6Fr used (№ 108A)
8Fr used (№ 109A)
12Fr used (№ 111A)

Group 9 -11

1927, group 9, 2Fr used (№ 114)
1931, group 10, 2Fr used (№ 116)
1940, group 11, 2Fr used (№ 118)

Bill of exchange

Purpose classification B. Arms of Basel and basilisk.

1870

Exist imperforate (A), perforated 11.5 (B), 11.75-12 (C) and 12.75-13 (D - only 7 cents).

7c used (№ 2B)
7c used (№ 2D)
10c blue used (№ 3B)
10c grey-blue used (№ 3aC)
20c used (№ 4C)
40c used (№ 5C)
60c used (№ 6B)
60c used (№ 6C)
80c used (№ 7C)
1Fr used (№ 8B)
1Fr used (№ 8B)
1.20Fr used (№ 9B)
1.20Fr used (№ 9C)
2Fr used (№ 10C)
3Fr used (№ 11C)
4Fr used (№ 12C)
5Fr used (№ 13C)
6Fr used (№ 14C)

1883

Three different perforations exist; imperforate (A), perforated 11.5 (B) or 12.75-13.25 (C). The year '1883' is very small in the design.

Perforation B, 11.5.
Pale rose-carmine (1) or rose-carmine (2):

10c used (№ 15B1)
40c used (№ 17B2)
60c used (№ 18B1)
1Fr used (№ 20B2)
2Fr used (№ 21B1)
3Fr used (№ 22B1)
4Fr used (№ 23B1)

Perforation C, 12.75-13.25.
Pale rose-carmine (1), pale rose-light red (2) or rose-carmine (3):

10c used (№ 15C1)
10c used (№ 15C3)
20c used (№ 16C1)
40c used (№ 17C3)
60c used (№ 18C3)
80c used (№ 19C3)
1Fr used (№ 20C1)
2Fr used (№ 21C2)
3Fr used (№ 22C2)
5Fr used (№ 24C3)
6Fr used (№ 25C2)

Bordereaux

Purpose classification C. Employers had to file a pay-roll report in the form of an individual periodical reporting leaflet (feuillet de cotisations) for each insured wage earner employed, plus a summary sheet (bordereau) for the entire group. The bordereau lists the name, registration number, and total contribution amount of each worker employed by the employer. Tax stamps were affixed on the bordereau as proof of the payment of social insurance contributions.

1884

Arms of Basel and basilisk. Colours range from light to dark brown. Three different perforations exist; imperforate (A), perforated 11.5 (B) or 12.75-13.25 (C).

Perforation B, 11.5.

20c used (№ 1B)
50c used (№ 2B)
1Fr used (№ 3B)
1.50Fr used (№ 4B)

Perforation C, 12.75-13.25.

20c used (№ 1C)
50c used (№ 2C)
2Fr used (№ 5C)
2.50Fr used (№ 6C)

1899

Arms of Basel. Colours range from brown to lilac-brown. Two different perforations exist; perforated 11.5 (A) or 12.75-13.25 (B). The 5Fr. and 10Fr. exist with watermark (D).

Perforation A, 11.5.

10c used (№ 7A)
50c used (№ 9A)
1Fr used (№ 10A)
2Fr used 'Fr. 2' (№ 11A)
3Fr used (№ 13A)
4Fr used (№ 14A)

Perforation B, 12.75-13.

10c used (№ 7B)
20c used (№ 8B)
50c used (№ 9B)
1Fr unused (№ 10B)
1Fr used (№ 10B)
2Fr used '2 Fr.' (№ 12B)
3Fr used (№ 13B)
5Fr used (№ 15B)
10Fr used, 'Fr.' 4.3mm (№ 16aB)

General revenue

Purpose classification D.

1884

Arms of Basel and basilisk. Many shades of green are known. Three different perforations exist; imperforate (A), perforated 11.5 (B) or 12.75-13.25 (C).

10c unused (№ 1B)
10c used (№ 1B)
10c used (№ 1C)
10c used (№ 1C)
20c used (№ 2B)
40c used (№ 3B)

1899

Arms of Basel. With and without watermark. No watermark, three different perforations; perforated 11.5 (A), 12.75-13 (C) or 12.75-13 and partial horizontally imperforate (D). Watermarked; perforation 11.5 (B) and perforation 12.75-13 (E).

No watermark, perforation 11.5 (A).

10c used, small green 'C' (№ 4A)
10c used, small green 'C' (№ 4A)
20c used (№ 6A)
60c used (№ 9A)

No watermark, perforation 12.75-13 (C or D).

10c used, small green 'C' (№ 4C)
40c used (№ 7D)
60c used (№ 9C)
1Fr used (№ 10C)
2Fr used (№ 11C)
4Fr used (№ 14C)
5Fr used (№ 15C)
10Fr used (№ 16C)
15Fr used (№ 17D)
20Fr used (№ 18D)
30Fr used (№ 19C)

1914

Arms of Basel. Normal and thick paper (a), perforated 11.75.

10c used (№ 20)
20c used (№ 21a)
30c used (№ 22)

Stocks and bonds

Purpose classification E.

1883

Arms of Basel and basilisk. Colours range from light to dark grey-blue.

Group 1
Inscription: 'OBLIGATIONEN & ACTIENSTEMPEL'. Two different perforations exist: 11.5 (A) or 12.75-13 (B).

10c used (№ 1A)
30c used (№ 3A)
60c used (№ 4A)
60c used (№ 4A)
1.20Fr used (№ 5A)
1.20Fr used (№ 5B)
3Fr used (№ 6A)
3Fr used (№ 6B)

Group 2
Inscription: 'OBLIGATIONENSTEMPEL'. Perforated 11.5.

4.80Fr used (№ 7)
6Fr used (№ 8)
12Fr used (№ 9)
30Fr used (№ 11)

Bailiff (Betreibungsamt)

Purpose classification F. The Swiss bailiff or debt collecting office (Betreibungsamt) is a cantonal or communal public and independent office which is responsible for the appropriate legal procedures for initiation of proceedings.

1897

Arms of Basel and basilisk. Perforated 11.5, straight legs of the 'M' of 'TAXMARKE'.

80c used (№ 1)
1.50Fr used (№ 2)
2.50Fr used (№ 3)

1904

Numerals. Clear (A) or dark (B) colors. Perforated 11.5.

5c used (№ 5A)
10c used (№ 7A)
20c used (№ 8A)
50c used (№ 9A)
80c used (№ 10A)
80c used (№ 10B)
85c used (№ 11B)
90c used (№ 12B)
3Fr used (№ 13A)

1905

Arms of Basel and basilisk. Perforated 11.5, straight legs of the 'M' of 'TAXMARKE'.

2.50Fr used (№ 16)
5Fr used (№ 17)

1906-1944

Arms of Basel and basilisk. Perforated 11.5-11.75, splayed legs of the 'M' of 'TAXMARKE'.

0.10Fr used (№ 20)
0.20Fr used (№ 22)
1.50Fr used (№ 29)
1.50Fr used (№ 30)
1.50Fr used (№ 31)
1.55Fr used (№ 32)
1.60Fr used (№ 33)
1.70Fr used (№ 35)
2Fr unused (№ 37)
2.40Fr used (№ 40)
2.50Fr used (№ 41)
2.50Fr used (№ 42)
2.70Fr used (№ 44a)
3Fr used (№ 46)
5Fr used (№ 48)
20Fr used (№ 54)

1924-1944

Arms of Basel and basilisk. Surcharges on 1906-1944 issue. Perforated 11.5-11.75, splayed legs of the 'M' of 'TAXMARKE'.

0.10Fr on 2.70Fr - № 44 used (№ 55)
0.50Fr on 1.40Fr - № 28 used (№ 56a)
1Fr on 2.80Fr - № 45 used (№ 58)
1.60Fr on 1.55Fr - № 32 used (№ 60)
1.70Fr on 1.60Fr - № 33 used (№ 61)
2.50Fr on 0.10Fr - № 19 used (№ 67)
2.50Fr on 5Fr - № 48 used (№ 72)
2.50Fr on 5Fr - № 48 used (№ 73)
2.50Fr on 2.70Fr - № 50 used (№ 74)
8Fr on 3Fr - № 46 used (№ 76)

1913-1930

Arms of Basel and basilisk. Similar design as the 1897 issue. Perforated 11.5, straight legs of the 'M' of 'TAXMARKE'.

0.05Fr used (№ 77)
0.20Fr used (№ 78)
1Fr used (№ 80)

1920

Arms of Basel and basilisk. Similar design as the 1913-1930 issue. Perforated 15.25, straight legs of the 'M' of 'TAXMARKE'.

0.10Fr used (№ 86)
0.50Fr used (№ 87)
1.10Fr used (№ 89)
1.20Fr used (№ 90)
2.30Fr used (№ 93)
2.35Fr used (№ 94)
2.40Fr used (№ 95)
2.90Fr used (№ 96)
5Fr used (№ 97)
6.60Fr used (№ 98)
15Fr used (№ 99)
1.80Fr on 1.65Fr - № 91 used (№ 101)
2.50Fr on 2.35Fr - № 94 used (№ 103)
3Fr on 2.90Fr - № 96 used (№ 104)

Frontier police

Purpose classification G. Arms of Basel. 7 different issues are known.

1917-1927

1918, issue 2, 3.75Fr unused (№ 2)
1927, issue 3, 30Rp unused (№ 8C)
1927, issue 3, 50Rp used (№ 9C)
1927, issue 3, 50Rp used (№ 9D)
1927, issue 3, 1.80Fr used (№ 11D)
Issue 5, 3.50Fr used (№ 22C)
Issue 5, 3.50Fr used (№ 23C)

Registry office (Zivilstandsamt)

Purpose classification H. Stamps depict the Basel Minster (1911 issue) or the arms of Basel. 3 different issues are known between 1911 and 1958. The issues of 1958 cannot be shown here due to license policy.

1911-1939

1911, 1.50Fr used (№ 4)
1911, 2Fr used (№ 5a)
1911, 8Fr used (№ 12)
1911, 12Fr used (№ 14)
1939, 1Fr used (№ 16)
1939, 2Fr used (№ 18)
1939, 3Fr used (№ 20)
1939, 4Fr used (№ 21)

Harbour due (Hafenabgabe)

Purpose classification J. Arms of Basel. From 1934 to the 1940's the Rhine Navigation Office ('Rheinschiffahrtsamt') used 21 different stamps (3 sets) to collect Rhine harbour dues. The exact issue date of series 2 and 3 is unknown.

1934-

1934, issue 1, 50c used (№ 3)
Issue 3, 10c used (№ 16)
Issue 3, 50c used (№ 18)
Issue 3, 1Fr used (№ 19)

Public health service

Purpose classification L. Numerals and 'Oe.K.K.' or 'Ö.K.K.', for Öffentliche Krankenkasse.

1937-1942

1938, 20c unused (№ 3A)
1938, 40c unused (№ 4B)
1938, 60c unused (№ 5A)
1942, 2Fr unused (№ 15)

War tax

Purpose classification M. Arms of Basel.

1941

0.50Fr unused (№ 4)
0.50Fr unused (№ 6)
5Fr unused (№ 7)
25Fr unused (№ 8)
1.50Fr unused (№ 9B)
3Fr unused (№ 10B)

Bicycle control

Purpose classification O. Arms of Basel, stamps issued with talon.

1944-1975

1947, 1Fr unused (№ 4)

Tourism

Arms of Basel.

1942

Round period following 'RP' or 'FR'.

10Rp unused (№ 1)
20Rp unused (№ 2a)
50Rp unused rose (№ 3a)
1Fr unused (№ 4)

Square period following 'RP' or 'FR'.

10Rp unused (№ 1)
50Rp unused lilac (№ 3)
1Fr unused (№ 4)

Municipalities of the canton of Basel-Landschaft

There are 86 municipalities of the canton of Basel-Country, as of 2009.^[1], of which some issued revenue stamps.

Riehen

Riehen is a municipality, in the canton of Basel-Stadt. 3 different tax stamps were issued around 1907.

1907 0.50Fr (№ 1A)
1907 1Fr (№ 2A)
1907 1Fr (№ 2B)

References

↑ "Liste officielle des communes de la Suisse - 01.01.2008". Office fédéral de la statistique. Archived from the original on 12 June 2009. Retrieved 15 December 2008. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)

See also: Revenue stamps of Switzerland

Template:Multilingual description

Canton of Lucerne

The canton of Lucerne is located in the centre of Switzerland. 279 different stamps were issued between 1878 and 1957 for general tax purposes only, categorized by Gainon in groups 1-11. Special issues are known.

The amount of tax in Lucerne, as in Schwyz and Zug, was defined by the size of the document (discontinued in 1950). For simple legal matters:

5c - 1/8 bogen, smaller or equal to A6
10c - 1/4 bogen, A5
20c - 1/2 bogen, A4
40c - 1 bogen, larger or equal to A3

The tax stamps of Lucerne were to be cancelled either by manuscript (company name and date) or handstamp.^[1]

1878

Group 1. Arms of Lucerne, without overprint.

5c - (№ 1)
10c - (№ 2)
10c - (№ 2)
20c - (№ 3)
20c - (№ 3)
40c - (№ 4)

1880-1887

Group 2. Arms of Lucerne, with overprint month and year.

January 1880, 5c - (№ 5)
January 1880, 10c - (№ 6)
August 1880, 5c - (№ 7)
August 1880, 10c - (№ 8)
November 1881, 5c - (№ 9)
November 1881, 10c - (№ 10)
November 1881, 20c - (№ 11)
November 1881, 40c - (№ 12)
December 1883, 5c - (№ 13)
December 1883, 20c - (№ 14)
March 1885, 5c - (№ 15)
March 1885, 10c - (№ 16)
March 1885, 20c - (№ 17)
May 1886, 5c - (№ 18)
May 1886, 10c - (№ 19)
September 1887, 5c - (№ 21)
September 1887, 10c - (№ 22)
September 1887, 40c - (№ 24)

1889-1890

Group 3. Arms of Lucerne, with overprint 'Emission', month and year.

February 1889, 5c - (№ 25)
February 1889, 5c - (№ 25)
February 1889, 10c - (№ 26)
February 1889, 20c - (№ 27)
February 1889, 40c - (№ 28)
December 1890, 5c - (№ 29)
December 1890, 10c - (№ 30)
December 1890, 20c - (№ 31)

1891-1894

Group 4. Changed design, overprint 'E' (of Emission) in corner upper left, numeral (month) in corner upper right and the year in the lower corners. Size 22x31.5mm.

1891, 5c - (№ 32) 11-91
1891, 5c - (№ 32) 11-91
1891, 10c - (№ 33) 11-91
1891, 10c - (№ 33) 11-91
1891, 10c - (№ 33) 11-91. Used in Hasle
1891, 20c - (№ 34) 11-91
1891, 20c - (№ 34) 11-91. Used in Grossdietwil
1893, 5c - (№ 36) 8-93
1894, 10c - (№ 37a) 3-94
1894, 20c - (№ 38a) 3-94
1894, 40c - (№ 39) 3-94

1894-1896

Group 5. Same design as group 4 but larger size, 24.5x34mm. The 'C' of 'Cts.' measures 1.5mm. Perforated 14.

1894, 10c - (№ 40) 3-94
1894, 5c - (№ 43) 8-94
1894, 5c - (№ 44) 12-94
1895, 5c - (№ 45) 5-95
1895, 10c - (№ 46) 9-95
1895, 20c - (№ 47) 11-95
1896, 5c - (№ 49) 2-96

1896-1940

Group 6. Same design as group 5 but inscription in different font and larger size. The 'C' of 'Cts.' measures 1.8mm. Perforated 13.75-14.

1896-1897

1897, 5c - (№ 53) E 1 97
1897, 30c - (№ 54) E 1 97
1897, 40c - (№ 55) E 1 97
1897, 50c - (№ 56) E 1 97
1897, 60c - (№ 57) E 1 97
1897, 70c - (№ 58) E 1 97
1897, 80c - (№ 59) E 1 97
1897, 90c - (№ 60) E 1 97
1897, 1Fr - (№ 61) E 1 97
1897, 2Fr - (№ 62) E 1 97
1897, 3Fr - (№ 63) E 1 97
1897, 4Fr - (№ 64) E 1 97
1897, 5Fr - (№ 65) E 1 97
1897, 10Fr - (№ 66) E 1 97
1897, 30Fr - (№ 68) E 1 97
1897, 40Fr - (№ 69) E 1 97
1897, 50Fr - (№ 70) E 1 97
1897, 100Fr - (№ 71) E 1 97
1897, 20c - (№ 72) E 8 97
1897, 10c - (№ 74a) E 11 97 (error: broken dash)

1898-1905

1898, 5c - (№ 76) E 1 98
1898, 10c - (№ 77) E 5 98
1898, 10c pair - (№ 77) E 5 98
1899, 5c - (№ 78) E 2 99
1899, 10c - (№ 79) E 6 99
1899, 20c - (№ 80) E 7 99
1899, 40c - (№ 81) E 11 99
1901, 10c - (№ 85) E 3 01
1901, 20c - (№ 87) E 12 01
1901, 40c - (№ 88) E 12 01
1902, 10c - (№ 90) E 5 02
1903, 10c - (№ 91) E 6 03
1903, 10c - (№ 92) E 10 03
1905, 40c - (№ 96) E 1 05
1905, 10c - (№ 97) E 5 05
1905, 5c - (№ 100) E 10 05

1906-1909

1906, 10c - (№ 101) E 5 06
1906, 5c - (№ 102) E 8 06
1906, 40c - (№ 108) E 7 07
1907, 5c - (№ 109) E 9 07
1908, 10c - (№ 112) E 1 08
1908, 20c - (№ 114) E 5 08
1908, 5c - (№ 115) E 7 08
1909, 10c - (№ 116) E 1 09

1910-1937

1910, 50c - (№ 128) E 6 10
1911, 5c - (№ 131) E 2 11
1911, 10c - (№ 132) E 2 11
1912, 40c - (№ 137) E 1 12
1912, 10c - (№ 138) E 6 12
1915, 20c - (№ 150) E 4 15
1915, 5c - (№ 154) E 6 15
1918, 5c - (№ 165) E 9 18
1919, 20c - (№ 167) E 8 19
1920, 5c - (№ 169) E 4 20
1923, 10c - (№ 180) E 2 23
1924, 10c - (№ 183) E 5 24
1937, 40c pair - (№ 220) E 4 37
1914 Receipt with 5c - (№ 146) E 1 14

References

↑ Gross, J. (1889). Stempel-Vorschriften für Wechsel, Checks und andere Handelspapiere sowie die wichtigsten wechselrechtlichen Bestimmungen ausländischer Staaten. Berlin, Heidelberg: Springer Berlin Heidelberg. p. 79. ISBN 9783662326855.

See also: Revenue stamps of Switzerland

Template:Multilingual description

Canton of Fribourg

The Canton of Fribourg is a canton of Switzerland located in the west of the country.

Commerce

Arms of Fribourg. Purpose classification A.

1862-1867

Gainon group 1. Inscribed Timbre de Comerce. Imperforate.

30c used (№ 2A)
50c used (№ 3A)
75c used (№ 4A)
1Fr unused (№ 5A)
1.25Fr used (№ 6A)
1.50Fr used (№ 7A)
1.75Fr used (№ 8A)
2Fr used (№ 9A)
2.25Fr used (№ 10A)
2.50Fr unused (№ 11A)
2.75Fr used (№ 12A)
3Fr used (№ 13A)
3.25Fr used (№ 14A)
3.50Fr unused (№ 15A)
3.75Fr used (№ 16A)

Gainon group 2. Changed color.

15c used (№ 17)
France 1864 money order reverse with 15c (№ 17)

Special issue

15c - (№ 1A)
30c - (№ 2A)
30c - (№ 2aA)
75c - (№ 4A)
1.50Fr - (№ 7A)
1.75Fr - (№ 8A)
2Fr - (№ 9A)
2.25Fr - (№ 10A)
2.50Fr - (№ 11A)
2.75Fr - (№ 12A)
3Fr - (№ 13A)
3.25Fr - (№ 14A)
3.50Fr - (№ 15A)
3.75Fr - (№ 16A)

1876

Gainon group 3. Right vertical text reads bottom up.

15c - (№ 18B)
30c - (№ 19B)
50c - (№ 20B)
75c - (№ 21B)
1Fr - (№ 22B)
1.25Fr - (№ 23B)
1.50Fr - (№ 24B)
1.75Fr - (№ 25B)
2Fr - (№ 26B)
2.25Fr - (№ 27B)
2.50Fr - (№ 28B)
2.75Fr - (№ 29B)
3Fr - (№ 30B)
3.25Fr - (№ 31B)
3.50Fr - (№ 32B)
3.75Fr - (№ 33B)

Gainon group 4. Right vertical text reads top down.

20c - (№ 35)
1Fr - (№ 38)
10Fr - (№ 56)

1882

Gainon group 5. Color modified, the ends of the two top corner ornaments touch the interior design. The word 'COMMERCE' 1.7mm. Perforated 11.5 (A) or 12.75-13 (B). No watermark but 10c-50c exist with watermark (a).

10c - (№ 57A)
1.50Fr - (№ 62B)
2.50Fr - (№ 64A)
3Fr - (№ 65A)
4Fr - (№ 67A)

Special issue

10c - (№ S18)
20c - (№ S19)

1895

Gainon group 6. Inscribed Timbre Mobile Gradué.

20c - (№ 81)
30c - (№ 82)
1.50Fr - (№ 85)
2Fr - (№ 86)
2.50Fr - (№ 87)
3Fr - (№ 88)
3.50Fr - (№ 89)
4Fr - (№ 90)
4.50Fr - (№ 91)

Special issue

0.50Fr - (№ S20)

1907

Gainon group 8. Larger stamps. The word 'COMMERCE' larger (2mm). The ends of the two top corner ornaments do not touch the interior design. Perforated 11.5, no watermark (A), watermarked (B) or 12.75-13, no watermark (C) or watermarked (D).

10c - (№ 104A)
20c - (№ 105A)
1Fr - (№ 108C)

Commerce supplement

Arms of Fribourg. Purpose classification B.

1862

Gainon group 1. Inscribed Timbre de Comerce / Visa Supplem. Imperforate.

25c - (№ 1)
50c - (№ 2)
1Fr - (№ 3)

Special Issue

25c - (№ S1)
50c - (№ S2)
1Fr - (№ S3)

1876

Gainon group 2.

25c - (№ 4B)

Non commercial visa

Arms of Fribourg. Purpose classification E.

1870

Gainon group 1. Inscribed Visa en Lieu de Timbre Gradué. Perforated 11.75 (except 1a - 12.75-13).

20c - (№ 1a)
40c - (№ 2)
60c - (№ 3)
80c - (№ 4)
1Fr - (№ 5)
2Fr - (№ 6)
3Fr - (№ 7)
4Fr - (№ 8)
5Fr - (№ 9)
6Fr - (№ 10)
7Fr - (№ 11)
8Fr - (№ 12)
9Fr - (№ 13)
10Fr - (№ 14)
20c - (№ 15)
40c - (№ 16)
1Fr - (№ 19)
2Fr - (№ 20)
3Fr - (№ 21)
4Fr - (№ 22)
5Fr - (№ 23)
6Fr - (№ 24)
7Fr - (№ 25)
8Fr - (№ 26)
9Fr - (№ 27)
10Fr - (№ 28)

Revenue documents

Arms of Fribourg. Purpose classification F.

1862

Gainon group 1. Inscribed Timbre de Dimens(sion Ordinaire). Imperforated.

20c - (№ 1)
50c - (№ 2)
1Fr - (№ 3)

Special issue

20c - (№ S1)
50c - (№ S3)
1Fr - (№ S4)

Private agreements

Arms of Fribourg. Purpose classification J.

1865

Gainon group 2. Inscribed Actes Sous Seing-Privé. Five different types by perforation and separation lines:

A: 11.75, no lines
B: 11.75, with lines
C: 12.75, no lines
D: 12.75, with lines
E: 13.25, with lines

5c Bulle - (№ 14A)
5c Chatel - (№ 15C)
5c Mourret - (№ 22A)
5c Romont - (№ 23A)
5c Tavel - (№ 26A)
5c Villars-S-Mont - (№ 27A)
5c Villars-S-Mont - (№ 27A)

Poster tax

Arms of Fribourg. Purpose classification K.

1882

Gainon special issue. Inscribed Visa en Lieu de Timbre / Affiches.

50c - (№ S1)

Permanent poster tax

1908-1958. Arms of Fribourg, inscribed Affiche Permanente. Purpose classification L, Gainon groups 1-5.

Group 2, 1908 1Fr - (№ 3)
Group 2, 1908 1Fr pair - (№ 3)
Group 2, 1908 5Fr - (№ 4)
Group 3, 1908 5Fr pair - (№ 5)

Conveyance

Arms of Fribourg. Purpose classification N.

1905

Gainon groups 1 and 2. Inscribed Lettre de voiture. Group 1: crude design, either perforated 11.5 (A) or 12.75 (B), brown-olive (a) or green (b-c). Group 2: fine design, sharper drawn leaves, larger cross with more rays. Perforated 11.5.

Group 1, 10c - (№ 1bA)
Group 1, 10c - (№ 1bB)
Group 2, 10c - (№ 2)
Group 1, 10c - (№ 1bA detail)
Group 2, 10c - (№ 2 detail)

Other

Unlisted stamps, possible cinderellas.

1Fr, 'SERV(ICE) D'ESCOMPTE FRIBOURGEOIS'

See also: Revenue stamps of Switzerland

Template:Multilingual description

Canton of Geneva

The French-speaking Canton of Geneva is the westernmost canton of Switzerland.

Commerce

Arms of Geneva. Purpose classification A.

1860

Group 1, imperforate.

5c - (№ 1)
5c - (№ 1)
5c blue-grey - (№ 1a)
5c - (№ 2)
5c - (№ 3)
5c - (№ 4)
5c - (№ 4)
5c - (№ 6)
5c - (№ 9)
5c - (№ 10)

Special issue

1.75Fr - (№ S1)
2Fr - (№ S2)
2.25Fr - (№ S3)

1865

Group 2. Imperforate (A), 11.25 (B) or 11.75 (C).

5c - (№ 13A)
5c - (№ 13C)
10c - (№ 14C)
15c - (№ 15C)
20c - (№ 16A)
20c - (№ 16C)
25c - (№ 17C)
50c - (№ 18C)
75c - (№ 19C)
1Fr - (№ 20A)
1Fr - (№ 20C)
1.50Fr - (№ 21A)
French 1865 money order with 5c - (№ 13A)
French 1865 money order with 10c - (№ 14A)

1877-1887

For catalogue numbers 29-83 Gainon distinguishes different issue groups depending on:

wing of the arms eagle: open (group 3, 4, 7) or closed (group 5, 6, 8)
differences in the value inscription: type I (group 3, 5, 7, 8) and II (group 4, 6, 7, 8)
10 different combinations of paper type, watermark and perforation, A-J:
- Paper X: smooth, thick and opaque (A, B, C, I)
- Paper Y: rough, medium thick, opaque to slightly transparent (D, E, G, H, J)
- Paper Z: rough, thin and transparent (F, not watermarked and only perforated 11.5-11.75)

The 5c pink with an open wing (29 and 45) for example, exists in 8 different types in two groups (3 and 4). Different shades also exist.

Eagle wing

Open wing
Closed wing

Inscription types

Type I: 5c detail - short dash on '1'
Type II: 5c detail - long dash on '1'
Type I: 5c detail
Type II: 5c detail
Type I: 10c 'centimes' 11.2mm long
Type II: 10c 'centimes' 11.6-11.8mm long
Type I: 15c space between '1' and '5' is 1mm
Type II: 15c space between '1' and '5' is 1.4mm
Type II: 20c space between '2' and '0' is 1.4mm
Type I: 25c space between '2' and '5' is 0.5mm
Type II: 25c space between '2' and '5' is 1.3mm
Type I: thick 50c 1877 issue
Type II: 50c on medium paper, 1887
Type II: 50c on thin paper (Z),1887
Type I: 75c space between '7' and '5' is 0.8mm
Type I: 1Fr 'Franc' 8mm long

1877 group 3

Open eagle wing. Value inscription type I.

5c pink - (№ 29B)
5c pink - (№ 29D)
10c green - (№ 30B)
15c lilac-grey - (№ 31B)
15c lilac-grey - (№ 31B)
25c blue - (№ 33B)
50c red - (№ 34B)
50c red - (№ 34D)
75c French bistre - (№ 35A)
3fr blue - (№ 40B)

1887 group 4

Open eagle wing. Value inscription type II.

5c pink - (№ 45F)
10c green - (№ 46D)
15c violet - (№ 47aF)
20c ochre - (№ 48F)
25c blue-green - (№ 49aF)
50c red - (№ 50D)
50c red - (№ 50F)

Special issue

Imperforate, with and without value inscription.

No value, green - (№ S4)
No value, ochre - (№ S5)
No value, pink on pink - (№ S6)
5c pink - (№ S7) type I
10c green - (№ S8) type I

1887, Group 5

Closed eagle wing. Value inscription type I.

5c pink - (№ 54F)
10c green - (№ 55F)
15c lilac - (№ 56D)
50c red - (№ 59A)
75c French bistre - (№ 60A)

1887, Group 7

Open eagle wing, black value inscription.

4Fr blue - (№ 71)
4.50Fr brown - (№ 72)

1887, Group 8

Closed eagle wing, black value inscription. 1 franc value inscription type I (№ 74) or II (№ 75).

1Fr pink, type I - (№ 74)
2Fr violet - (№ 77)
2.50Fr yellow - (№ 78)
3Fr blue - (№ 79)
3.50Fr blue-green - (№ 80)
4Fr blue - (№ 81)
4.50 brown - (№ 82)

1887, Group 9

Different design. Printers inscription 'F. de Siebenthal & Cie, Geneve' at bottom.

75c light brown - (№ 87)
2Fr red-lilac - (№ 90)

Conveyance

Arms of Geneva. Purpose classification B.

1865

Group 1, imperforate. Inscribed LOI DU 1 FÉVRIER 1865. Used by the Geneva freight (railway-)station and weighing office, often cancelled GENEVE C.F.F. (meaning Chemins de Fer Fédéraux Suisses - Swiss Federal Railways), and/or GENEVE P.V. meaning Petite Vitesse (low speed), GENEVE G.V. meaning Grande Vitesse (urgent, high speed).

10c - (№ 1)

1876

Group 2. Inscribed CANTON DE GENEVE. One stamp which comes in 12 different types, depending on color, perforation and paper type. Perforations 11.5 (a, b, c), 11.75 (d) or 12.75 (e). No watermark except 2aB (lilac, 11.5, coarse opaque paper). Three different paper types:

Smooth and opaque (A)
Coarse and opaque to semi-translucent (B)
Thin and semi-translucent to semi-transparent (C)

Different colors, shades of violet and gray:

Lilac (2 and 2a)
Gray to violet-gray (2b)
Light gray-lilac (2c)
Gray-lilac (2d and 2e)

10c - (№ 2A), cancelled '(GENEVE) CFF' (Chemins de fer fédéraux suisses - Swiss Federal Railways)
10c - (№ 2B), cancelled '(GENEVE) CFF'
10c - (№ 2C), cancelled 'GENEV(E CFF)'
10c - (№ 2bA), cancelled '(G)ENEVE G.V.' (Grande Vitesse - urgent)
10c - (№ 2bB)
10c - (№ 2bC)
10c - (№ 2cA)
10c - (№ 2dB)

1918

Group 3. Changed design.

10c - (№ 4) Cancelled 'GENEVE P.V. E(XPEDITIONS CFF)'

Stock exchange

Arms of Geneva. Purpose classification C. 4 different groups are known.

1931

Group 2-4.

C2 0.10Fr - (№ 14)
C3 0.10Fr - (№ 21A)
C3 1Fr - (№ 24A)

General tax, 1892

Arms of Geneva. Purpose classification E. Lithographed by Lanz.

5c - (№ 1)
20c - (№ 2)
50c - (№ 3)
1Fr - (№ 4)

Hospital tax

Purpose classification H. 1902-1922, group 1.

1902, 2.50Fr - (№ 1A)
1903, 2.50Fr - (№ 2A)
1904, 2.50Fr - (№ 3A)
1905, 2.50Fr - (№ 4A)
1908, 2.50Fr - (№ 7A)

Poster tax

Arms of Geneva. Purpose classification M. 9 different groups are known, issued between 1924 and 1967.

1925, M2 0.25Fr - (№ 7)
1931, M3 0.10Fr - (№ 9)
1932, M4 0.10Fr - (№ 11)

See also: Revenue stamps of Switzerland

Template:Multilingual description

Canton of Neuchâtel

The Republic and Canton of Neuchâtel is a canton of French-speaking western Switzerland. In 2007, its population was 169,782. The capital is city of Neuchâtel. Stamps were issued for 6 different purposes (classifications A-F). Special issues exist.

Court taxes

Purpose classification A. Arms of Neuchâtel.

1879, group 2

Perforated 11 (A), 11.5 (B) or 12.75-13 (C). Stamps with watermark I, 2 or 3 letters of 'ANNONAY', exist (a).

50c used (№ 2C)

1879, group 3

Imperforate (A), perforated 11.5 (B) or 12.75-13 (C). Stamps with watermark II or III, beaver, exist.

10c used (№ 3C)
25c used (№ 4C)
30c used (№ 5C)
10c used (№ 6bC)
70c used (№ 7C)
80c used (№ 8B)
1Fr used (№ 9C)
1.50Fr used (№ 10C)
2Fr used (№ 11C)

1879, special issue

Imperforate.

10c - (№ S1)
25c - (№ S2
30c - (№ S3)
50c - (№ S4)
80c - (№ S5)
1Fr - (№ S6)

1890, group 4

Perforated 11.5 (A), 11.75 (B) or 12.75-13 (C).

20c used (№ 17C)

1925, group 5

Redrawn. Perforated 10.75-12 (A), 11.25 (B) or 11.5 (C).

50c used (№ 27C)
60c used (№ 28C)
80c used (№ 29B)
80c used (№ 29C)
1Fr used (№ 31C)

Administrative tax

1921, group 1

Perforated 10.5-10.75 (A), 11 (B), or 11.25 (C), 11.5 (D - most common) or mixed (E).

20c used (№ 4D)
50c used (№ 5D)
1Fr used (№ 6D)
1.50Fr used (№ 7D)
2Fr used (№ 9D)
3Fr used (№ 10D)
5Fr used (№ 11D)

City of Neuchâtel

Neuchâtel is the capital of the Swiss canton of Neuchâtel on Lake Neuchâtel. Stamps were issued for communal tax from 1891 to 1975. Gainon distinguishes 17 different issue groups. Special issues exist.

1891 - c. 1930

1891, group 1, 50c - (№ 1)
1930, group 6, 2Fr - (№ 11)
1930, group 6, 3Fr - (№ 12)
c. 1930, group 7, 5Fr - (№ 17)
c. 1930, group 10, 60c - (№ 31B)

Municipalities

There are the 31 municipalities of the canton of Neuchâtel, as of 2018.^[1], of which some issued revenue stamps.

Locle, Le

Le Locle is a municipality in the Le Locle District in the Canton of Neuchâtel. 22 different stamps were issued between 1892 and 1950.

1892, 5c unused (№ 1)
1892, 20c used (№ 2)
1892, 50c used (№ 3)
1892, 1Fr used (№ 4)

Ponts-de-Martel, Les

Les Ponts-de-Martel is a municipality in the district of Le Locle in the canton of Neuchâtel. 14 different tax stamps were issued from 1892. Gainon distinguishes 4 different groups.

1892 group 1, 5c unused (№ 1)
1892 group 1, 20c used (№ 2)
1892 group 1, 50c used (№ 3)
1892 group 1, 1Fr used (№ 4)

References

↑ "Liste officielle des communes de la Suisse - 01.01.2008". Office fédéral de la statistique. Archived from the original on 3 March 2016. Retrieved 15 December 2008. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)

[Document90142-1] "Liste officielle des communes de la Suisse - 01.01.2008". Office fédéral de la statistique. Archived from the original on 12 June 2009. Retrieved 15 December 2008. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)

[2] Gross, J. (1889). Stempel-Vorschriften für Wechsel, Checks und andere Handelspapiere sowie die wichtigsten wechselrechtlichen Bestimmungen ausländischer Staaten. Berlin, Heidelberg: Springer Berlin Heidelberg. p. 79. ISBN 9783662326855.

[Document90142-3] "Liste officielle des communes de la Suisse - 01.01.2008". Office fédéral de la statistique. Archived from the original on 3 March 2016. Retrieved 15 December 2008. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)

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