Stamp Catalog Norway Revenue Stamps PDF

THE REVENUE STAMPS OF NORWAY
Introduction
Before you is presented the newest, and hopefully, most complete reference work
ever written about on Norwegian Revenue Stamps. This work builds upon the previous
monumental written works and research of Jens Edvard Thomle, Olaf Røsholm, E. C.
Hannevig, Frederick A. Brofos, Tron Soot-Ryen, Paul Nelson, and most recently Finn
Aune. A great deal of new information has also been shared by collectors in Norway,
Sweden, Great Britain, Germany, Holland, and the United States.
The goal in presenting this book is to provide both a new resource to established
collectors, and a guide to newly beginning collectors of Norwegian Revenue Stamps. I
do not make any claim that this book is complete. A number of new significant
discoveries were added to this book by simply going through established collections and
looking for new items. These kinds of discoveries will continue to happen, and hopefully
enough new information will come out to require a second expanded edition.
The catalog numbers used here, will in general terms, follow the systems used by
Soot-Ryen for the fee, adjustment, and documentary stamps, and for all other previously
listed stamp types, that used by Brofos and Nelson. Adjustments to older catalog
numbers have been made where new discoveries warrant such changes. Catalog numbers
from previous works are also listed. The main text presented in Soot-Ryen has been
modified for use in this catalog. This information is presented throughout the first three
chapters. In addition to the historical information and catalog presented here, there are
throughout the book, small articles about identifying stamps, as well as descriptive
articles to better understand why information has been changed from that presented by
previous authors.
In starting to write, I had to decide if this work should be written in English or
Norwegian. Eventually I decided that while there may be more collectors of the revenue
material in Norway, a book written in English could be used by a wider number of
collectors world wide. This same reasoning has been used by Tore Gjelsvik in recent
years when publishing works on the earliest Norwegian postage stamp issues. In
addition, the majority of the reference material on the topic of Norwegian Revenue
stamps is written in English. A small Norwegian-English translation overview has been
included at the end of the book to help the majority of collectors who are not fully
bilingual.
Norwegian revenue stamps have received a limited amount of published attention
over the years. None of these major published works have had the advantage of modern
computers to assist in assembling and sorting what can often be confusing data. This new
volume also gives the opportunity to publish color photographs of many of the different
and very rare stamps. It was felt that adding as many illustrations as possible would take
precedence over potentially limiting the length of the book. Many collectors will note
that stamps have been illustrated that are not “perfect.” Every effort has been made to
locate the best possible stamps for illustrations, but color, legibility, and cancellation
quality have been prioritized over perforation quality.
A wide variety of revenue stamps and related issues have been addressed to cover
the widest possible spectrum of collectors. In general, many of the older stamp issues are
much easier to find than the more modern stamps. This is due to a decline in interest
over the years among collectors, especially in Norway. This trend has been reversed in
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recent years, but a great deal of material has been lost over the years due to simple
neglect and ignorance. A number of non-adhesive issues are also discussed. Many are
rare, and the potential for new discoveries in these areas is high.
I have specifically limited the scope of this work due to size considerations. For
now I have elected not to cover the tobacco related tax stamps or Stamped Fiscal Paper.
These are very interesting, but my own knowledge of these topics is very limited, and the
quantity of different listings for each could fill a book by themselves. I have also elected
to exclude a number of taxed items that are not specifically revenue stamps. These are for
the most part items such as freight labels that indicate a “Value Added Tax” amount. For
more information on all of these topics, please refer to the Brofos-Nelson reference of
1983.
The items covered in this work date from 1873 through 1988. At the present time
the use of all forms of revenue stamps in Norway has ceased. The use of Almanac and
documentary stamps ended in 1987 bringing a close to this interesting topic. The items
from 1988 are preprinted almanac stamps that were made prior to the change in the tax
laws governing these items. They are included in this reference, but are not technically
revenue stamps.
My greatest appreciation is given to those who contributed to the success of this
volume. Special thanks are extended to Paul Nelson for his encouragement to start this
project. I had simply started out reporting some unlisted stamps to him to add to his
previously published catalog. It quickly turned into a project that I was honored and
humbled to take on. His never ending emails helped to locate many of the other
contributors to this book. The position of editor seems to come naturally to Paul. He
performed the same service in 1983 on a book that is still acknowledged to be one of the
greatest reference works of all time. It can easily be said that without him and his
continued support, this book would never have been written.
I wish to extend thanks to my father, Bjørn Eilert Wang, for picking up those first
documentary stamps when he began collecting postage stamps in the 1950’s. Those few,
mostly inexpensive documentary stamps started me on a collecting adventure that I never
could have imagined. His insight, linguistic abilities, and constant questions also added a
great deal of substance to what you are now reading. He fostered my early collecting,
and supported me financially to continue the philatelic hobby after I took over the main
focus of adding stamps to the various collections. He helped me to learn his native
Norwegian at a young age. He was instrumental in providing the majority of the
genealogical information that is provided throughout the book. Without his presence I
would never have been able write this book because I simply would not have been
interested.
A special note should be made about Paul Jensen of Oslo, Norway. He passed
away not long after the writing of this book commenced. Despite his absence from the
discussions regarding the makeup of this book, the material he collected and many of the
ideas he put forth in his exhibits have contributed significantly to the information
presented here. I wish to extend special thanks to Ivar Sundsbø for making scans of the
Jensen collection available. Additional information came from the Jensen duplicate
collections that were sold in early 2006.
Frederick and Alexander Brofos contributed what can only be called a “stack” of
information to the project. This came in the form of hundreds of scans of material from
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their collection. The Brofos collection is mentioned wherever their stamps are illustrated
in this work. It was an honor to the present author to receive their contributions to update
the information written by Frederick over the years. Information about many types of
revenue stamps would have been lost forever had it not been for the foresight of these
incredible collectors.
Many of the following individuals have provided information, suggestions,
copies, scans, and stamps to the project. Some were even kind enough to lend part or all
of their own collections for scanning and research. All have contributed in their own way
to the project. Hopefully, I have not missed any contributors in the list below. If you
have helped and did not receive credit, your contributions are equally valued; I have
simply overlooked the reference in this list:
Paul Albright – Boulder, CO Bjørn Muggerud – Oslo, Norway

Finn Aune – Oslo, Norway Johnny Mæhle – Tau, Norway
Hans Jørgen Bakke – Oslo, Norway Jukka Mäkinen – Helsinki, Finland
Leo Bakx – Oosterhout, Netherlands Paul A. Nelson – Tucson, AZ
Arne Bay† – Oslo, Norway Rolf Nordhagen – Oslo, Norway
Alexander Brofos – Hopkinton, NH Keith O’Dell – Morro Bay, CA
Frederick A. Brofos, – Warner, NH Kurt Ottenheimer – Long Beach, NY
Frederik Buch – Santa Clara, CA Roger Partridge – Surrey, UK
Per Wibe Due – Oslo, Norway Just Qvigstad – Oslo, Norway
Ralph Ebner – Solingen, Germany Jan Emil Raastad – Oslo, Norway
Peter Endebrock – Hannover, Germany Øyvind Reer – Lier, Norway
Hans Roger Eriksen – Moss, Norway Andrew Riddell – London, UK
Michael R. Florer – Gettysburg, PA Joseph L. Ross – Elverta, CA
Knut Glasø – Throndheim, Norway Aasmund Sandland – Tønsberg, Norway
Thore Habberstad – Oslo, Norway Rolf Scharning – Swansea, UK
Leonard Hartmann – Louisville, KY Jay Smith – Snow Camp, NC
Joel Hawkins – Goodyear, AZ Frank Solbakken – Snertingdal, Norway
John Jewett Henry – Huntingdon, PA Tron Soot-Ryen, Jr. – Trondheim, Norway
Arve Hoel – Valderøy, Norway Richard Stambaugh – Neptune, NJ
Walt Jellum – Sun City, CA Ivar Sundsbø – Oslo, Norway
Paul H. Jensen† – Oslo, Norway Geir Sør-Reime – Stavanger, Norway
Kjell Åge Johansen – Oslo, Norway Ole Johan Torjusrød – Porsgrunn, Norway
Rune Jørgensen – Rømskog, Norway Jeffrey Turnbull – Isle of Anglesey, UK
Jim Kalathas – Holiday, FL Astrid S. Wang – Moss, Norway
Jon E. Kvistedal – Kongsberg, Norway Bjørn Eilert Wang – Ivins, UT
Lars Liwendahl – Hägersten, Sweden Thorbjörn Wikström – Luleå, Sweden
Arthur Mongan – Silver Spring, MD Dr. C. T. Wotjak - Munich, Germany
Financial support was received from the Southern California Chapter of the Scandinavian
collectors club. Their support was an unexpected blessing that was warmly welcomed.
Thanks for arranging this is extended to Paul Nelson and Gerald Winerman.
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Any additions to the information presented here would be greatly appreciated. Please
send this information via mail or email to:
Bjørn Kristian Wang

491 Lyndhurst Drive
North Salt Lake City, Utah 84054
USA
January 2007
Email: bjornwang@msn.com
For the determination of stamp values, at the

time of this writing the United States Dollar
has the following approximate international
exchange rate equivalents:
Norway = 6.5 Kroner

Great Britain = £ 0.60
Europe = € 0.75
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Foreword
It is my great pleasure to introduce Mr. Kristian Wang, who has produced this
great work on Norwegian Revenue Stamps. He has spent countless hours of study and
with the generous help of numerous collectors here and abroad, resulting in what is now
the definitive work on the subject. Of course, there is still room for further research,
notably on the Revenue Stamped Paper and a few other things. With the success of this
outstanding new book, it is hoped that Mr. Wang will be encouraged to further brilliant
efforts.
Frederick A. Brofos
5
Major References on Norwegian Revenue Stamps

A number of references were used in the writing of this catalog. The full list is
provided at the end of the book in the Bibliography. I would like to make specific
mention of three of the most important references. These three sources provided the
majority of the basis for this new catalog. Catalog numbers from all three of these works
will be listed for cross referencing purposes.
Norges sportel-, juster- og stempelmerker – T. Soot-Ryen (50 pages)

This catalog was issued by the Oslo Filatelistklubb in early 1975 and covers fee stamps,
adjustment fee stamps, and documentary stamps. This was the first Norwegian language
publication devoted specifically to the topic of revenue stamps. For 30 years it has been
considered as the most informative source available in discussing these three types of
stamps.
Significant research was done in the various archives in Oslo to give production figures
and historical information. Earlier published journal articles from Jens Edvard Thomle
(1897-1910), E. C. Hannevig (1956-57), and Frederick A. Brofos (1961) were all utilized,
along with additional collaboration from Mr. Brofos. Throughout this book I will refer to
this reference as Soot-Ryen. Catalog numbers will be listed as Soot-Ryen-xxx.
Catalog of Scandinavian Revenue Stamps – Volume I (80 pages + 7 supplemental pages)

This catalog issued in 1983 does not list a specific author on the cover, but shows Paul
Nelson as the Editor. In fact, the entire section for Norway as well as the introduction
was written by Frederick A. Brofos with the noted editorial work performed by Nelson.
The present author wishes to make sure that credit is given where credit is due. Mr.
Brofos has provided a significant amount of information that is available in no other
place. A small supplement was issued in 1984 with significant additional new
information.
The same types of stamps covered by Soot-Ryen were again covered with some
additional previously not listed issues from these areas. Of great importance are listings
for numerous other significant types of revenue stamps. Many of these have never been
listed in a coherent manner in any other place. Catalog numbers will be listed as Brofos-
Nelson-xxx.
Skanfil Priskatalog – 2004 and 2005 – Finn Aune (13 combined pages)
These small catalogs are actually retail price catalogs for regular postage stamps issued
by Skanfil A/S. The 2004 edition listed documentary stamps in a small section with their
estimation of retail prices for the various issues. The 2005 edition contained similar
pricing sections for fee stamps, adjustment fee stamps, and turnover tax stamps.
Very little new information is presented in these listings, but important photographic
information was provided with many issues illustrated for the first time in a major
publication. These price catalogs have also helped to increase the popularity of these
stamps. Most illustrations are of stamps originating from the Soot-Ryen collection.
Catalog numbers will be listed as Skanfil-xxx.
6
HOW TO USE THIS BOOK

Each chapter in this book will be slightly different in the various details of the
presentation, but the following general guide will apply to the information presented
throughout the book:
Each chapter will have an introductory section to describe the reason for use of
the described stamps as well as general production and historical information when
available.
The introduction will be followed by a catalog section that will list individually
each stamp that is known for that specific revenue type. Each listing will have some or
all of the following description items:
Catalog Number: The newly assigned catalog number

Denomination: The denomination of the stamp as it is A photo of each stamp will be
actually shown on the stamp. (if any denomination is included if available.
shown)
Color: The color of the individual stamp using
descriptions of all colors present on the stamp. This
may include the main printing colors, background or
under-print colors, and paper color
Delivery Date: The date that the stamp was first
delivered from the printer if known.
Issue Dates: The date that the stamp was first sent out
for use if known.
Usage Dates: Observed or theoretical usage dates for
the stamp if known.
Quantity Issued: (Number of stamps actually sent out
for use if known)
Stamps with > or < in front of the reported issue
quantity likely were issued in respectively more or less
stamps than that reported number.
Notes: Notes indicating specific information about the
stamp including but not limited to comments about
rarity, comparisons to other stamps, sales information,
and historical information.
Previous catalog numbers: Catalog numbers from previous major references or
definitive works will be listed.
Perforation information will be given in decimal format. i.e. 13.2 x 10.5. This
will eliminate rounding that often happens when describing perforations using fractions.
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Stamps Obtained from Archival Sources
Over the years a number of single stamps and sheets have been legally obtained
from official sources for philatelic research. For the benefit of collectors in the future, it
should be noted that the following cancellations were used to invalidate these stamps.
None of these cancellations will normally be found on regularly used stamps.
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TABLE OF CONTENTS
CHAPTER 1 – FEE STAMPS (SPORTELMERKER) [SP-#] Page 11
CHAPTER 2 – ADJUSTMENT FEE STAMPS (JUSTERMERKER) [JU-#] Page 48
CHAPTER 3 – DOCUMENTARY STAMPS (STEMPELMERKER) [ST-#] Page 222
1886 SERIES Page 235
PERFINS ON DOCUMENTARY STAMPS Page 289
1908-1941 SERIES Page 296
HIGH DENOMINATION SERIES OF 1962 Page 455
LONDON EXILE ISSUES Page 523
CHAPTER 4 – TURNOVER TAX STAMPS (OMSETNINGSAVGIFTMERKER) Page 536
CHOCOLATE AND CONFECTION TAX [O-#] Page 542
TURNOVER TAX – O.A. (OMSETNINGSAVGIFT) [OA-#] Page 605
CARBONATED DRINKS – K.D. (KULSYREHOLDENDE DRIKKER) [KD-#] Page 681
METER RECEIPT CARDS (STEMPLINGS KORT) [MC-#] Page 709
CHAPTER 5 – LEGATION AND CONSULAR FEE STAMPS (KONSULATMERKER) Page 713
SWEDISH-NORWEGIAN JOINT ISSUES [KOS-#] Page 714
INDEPENDENT NORWEGIAN ISSUES [KO-#] Page 726
CHAPTER 6 – RADIO STAMPS (RADIO AVGIFT MERKER) Page 740
RADIO LICENSE FEE STAMPS [RL-#], [RLK-#], [RLT-#], [RLTK-#] Page 740
RADIO PARTS STAMPS [RP-#] Page 765
RADIO EQUIPMENT STAMPS [RA-#] Page 785
RADIO EQUIPMENT STAMPS [R-#] Page 830
RADIO TAX EXEMPTION STAMPS [RE-#] Page 857
CHAPTER 7 – TELEVISION TAX STAMPS [TV-#] Page 859
CHAPTER 8 – LEATHER TAX STAMPS (LÆR AVGIFT MERKER) [LA-#] Page 864
CHAPTER 9 – ALMANAC FEE STAMPS (ALMANAKK MERKER) Page 876
ADHESIVE STAMPS [AL-#] Page 877
SUPPLEMENTAL STAMP [ALS-1] Page 903
PREPRINTED STAMPS [ALP-#] Page 904
CHAPTER 10 – TRAVEL PERMIT FEE STAMPS (REISETILLATELSE GEBYRMERKER) [RT-#] Page 938
CHAPTER 11 – RAILROAD SEAT DUTY STAMPS (PLASSAVGIFTSMERKER) [PA-#] Page 941
CHAPTER 12 – NORWEGIAN STATE RAILWAY PERFINS IN GREAT BRITAIN Page 942
CHAPTER 13 – TRONDHEIM HARBOR FEE STAMPS [HA-#] Page 944
CHAPTER 14 – SERVICE TAX STAMPS (BEVERTNINGSSKATT MERKER) Page 949
CHAPTER 15 – RISØR MUNICIPAL TAX STAMPS [RI-#] Page 952
CHAPTER 16 – AIRPORT PASSENGER TAX STAMPS [LH-#] Page 953
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CHAPTER 17 – ENTERTAINMENT TAX [IN-#] Page 954

CHAPTER 18 – GARBAGE FEE LABELS [SØ-#] Page 956
CHAPTER 19 – PLAYING CARD TAX HANDSTAMPS [PC-#] Page 961
CHAPTER 20 – GOVERNMENT APPROVAL STAMPS [AP-1] Page 965
CHAPTER 21 – GASOLINE TAX EXEMPTION STAMPS [GAS-1] Page 966
CHAPTER 22 – REVENUE METERS [ME-#] Page 967
CHAPTER 23 – POSTAL SAVINGS BANK STAMPS [PB-#] Page 972
CHAPTER 24 – VACATION FUND STAMPS [VA-#] Page 996
PRICE GUIDE Page 1003
GLOSSARY AND DEFINITIONS Page 1062
SPECIAL ARTICLE ABOUT TAGGED PAPER TERMS BY JAY SMITH Page 1067
NORWEGIAN-ENGLISH TRANSLATION GUIDE Page 1070
BIOGRAPHIES Page 1072
HISTORICAL TAX RATES Page 1076
BIBLIOGRAPHY Page 1085
ABOUT THE AUTHOR Page 1090
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CHAPTER 1 – FEE STAMPS (Sportelmerker)

This group of stamps is the only type of adhesive revenue stamps from Norway
issued in Skilling denominations. They are also the shortest lived series of the commonly
collected revenue stamps.
Most of the background information on this series is taken directly from the Soot-
1
Ryen catalog. He was able to examine much of the original printing material for these
stamps and found a wealth of historical information about their manufacture and usage
regulations in the Norwegian archives. I have elected to translate and use much of his
original information with minor changes added for accuracy to match current data and to
improve the flow of the language used.
Sportler are the payments or fees that are paid for governmental “documentation
services.” Originally these fees were collected and kept by the government officials such
as recorders and appointees, etc., as a portion of their income. Through the law of 14
May, 1872 it was decreed that these “officials” should receive a set salary, and that the
Sportel fees should be delivered directly to the government tax coffers. This law went
into effect on 1 January, 1873, but then only for those officials who were newly
employed after that date, or for those who voluntarily accepted the regulation for a fixed
salary. This same law provides for the introduction of fee stamps (Sportelmerker) as a
control measure for the government income.
In the departmental publications from 1872 and 1873 there are long explanations
about the fee stamps and their use. It states among other things: “…some time ago, to
meet the needs of fabrication of Sportelmerker, namely with the procurement of
machines and the engraving of dies. A contract has been executed for the printing of a
group of Sportelmerker with a face value of 786,000 Speciedaler.” It was mandated that
15 denominations should be printed. The original expense of production was estimated
to come to 1,250 Speciedaler. This amount should “come out of the incidental expenses
from the Tax Commission’s appropriated funds.”
The proposed legislation was adopted with dissenting votes from Cabinet
members Stang, Meldahl, and Falsen. In the Royal resolution of 30 November, 1872 it
was decreed among other things: “With the delivery of a receipt, for the document, from
the State’s coffers, a fee is added by the appropriate Official, which is made up of
completion of a document or indication by written endorsement in some manner, or by
which completion or endorsement indicates compliance as a portion of the above
mentioned Official’s duties, there is under the Observance of Rules, which are
established by the Finance Department, to attach to the document, fee stamps, in
accordance with the Department’s specific decisions, amounting to the total fee.” In a
continuation it states: “Stamps shall be produced, approximately similar to postage
stamps, of different values, hereby falls to the Officials, who have the responsibility of
collecting these Sportel fees, an appropriate amount, made up of Sportelmerker shall be
debited to them, and an explanation shall be given in association with the accountant,
what has been used, and what is still being held. When a document is completed by the
authorizing official, where a Sportel is due to the State coffers, the document shall be
adorned with Sportelmerker in the amount matching that of the fee, whereby the stamps
1
Tron Soot-Ryen, Norges, sportel-, juster-, og stempelmerker 1975 pp 5-7
11
shall be made unusable by being written upon and a date placed upon them or by some
other method.”
For a long while this was the only information that could be found in the Finance
Department’s archives. Then the archivist found a notation from the State Audit from
1878, and with the help of this document Soot-Ryen was able to find the corresponding
Audit for 1873. These notations made it possible to reconstruct the history of
Sportelmerker to a great degree.
Before the final decision about printing of Sportelmerker was made, the Finance
Department had already approached Peter Petersen, at that time a photographer, and on
the 17th of July 1872 a contract was reached with him for the delivery of approximately
1,153,000 stamps with a collective face value of 786,000 Speciedaler. Petersen then
quickly ordered dies for the 15 denominations, which were to be printed in sheets of 20
stamps, along with the necessary reserve dies; purchased paper from Carl E. Petersen and
even a line-perforating machine. In the meantime it appears that there arose very
divergent opinions about the introduction of Sportelmerker in the various official
departments. Notification was given to Petersen that printing should cease until further
notice. Once a final decision was made on 30 November 1872, Petersen reported that it
is absolutely impossible for him to have the stamps finished by 1 January 1873 without
extraordinary efforts. His original contract stipulated 12 Speciedaler 40 skilling per
ream, but was now raised to 18 Speciedaler per ream. For this rate Petersen was able to
deliver half of the issue of 576,400 stamps with a face value totaling 393,199
Speciedaler.
The engraving of the three original master dies and the production of the
necessary printing dies cost a total of 900 Speciedaler. It is very certain that Philip Batz
of Copenhagen did the engraving and possibly that Thiele made the dies. They are very
well made. Master numerals for each of the 15 denominations must also have been
made, and from what can be determined from the dies which still reside in the Finance
Department’s archives, the value plugs were placed on small plates in the open center
area of the master die and these served as the originals for the production of dies. The
copper dies are solid and are 3mm thick. On the oval and 8-sided dies the corners were
removed during a later polishing of the die. There are both used and new dies in the
archives and some of the used examples appear to be quite worn.
The denominations are all given in Skilling but are abbreviated SKILL.
The paper was delivered in reams of 480 sheets. Each sheet had room for 60
stamps or 3 sheets of Sportelmerker. The cost of the paper was 33 Speciedaler 83
Skilling. The perforation machine cost 77 Speciedaler 90 skilling. Petersen reports that
the perforation machine could only be used on a couple of sheets at a time.
The perforation is uneven and varies between 10.8 and 11.4. At times the gauge
varies on the same stamp. Observations of attached units have shown that the perforating
device used to make these stamps did not have a consistent gauge.
The gum is somewhat uneven and thick in parts of the sheet, with other parts thin
and even. The color of the gum varies a good deal on some of the denominations from
nearly colorless to a dark yellow color.
Early in 1874 it became apparent that too few of some denominations had been
ordered. Therefore a new contract was set up with Petersen for the delivery of 500,000
stamps for the price of 96 skilling per 1000 stamps, while the price for the previous
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delivery was about 75 skilling per 1000 stamps. It appears that Petersen received
payment in the amount of 400 Speciedaler (possibly only 399) for the last delivery, so the
full 500,000 or possibly even 576,000 stamps must have been printed. Since all
references mention 786,000 Speciedaler as the collective face value for all printings, it is
logical to believe that the entire issue equals the total contracted amount of 1,152,000
stamps. When these last stamps were delivered we do not know, but it can be assumed
that some or all of these were placed into use in early 1874.
Official State audits criticized first and foremost the Finance Department for
setting in motion the procurement of Sportelmerker prior to the final resolution being
passed. Petersen was also criticized for the price charged and no less for the large price
increase over the space of less than 2 years. In the meantime it was decided that the
matter “could under the circumstances, pass.”
Sportelmerker were intended to be used for the payment of fees for transcriptions,
prescriptions, attestations, drafting of documents, written appointments, notarizations,
court recordings, and official readings. This was therefore a broad usage. The
arrangement was found to be less than satisfactory, so the stamps were viewed as a
temporary solution until the Finance Department could find a better solution. Officials
were of the opinion that the whole system was a bother and the necessity of it was in
doubt. This resulted in the ordinance being rescinded as of 1 January 1877 by way of the
Royal resolution of 18 November 1876. A contributing factor was also the change from
the Skilling and Speciedaler system to Kroner and Øre system as of that same date. On
the 20th of December 1876 the Finance Department sent out a circular to the various
officials to return all holdings of Sportelmerker in their possession by the end of the year.
Whether or not this actually took place and how many stamps may have been returned is
unknown. J. E. Thomle2 stated, that “the entire remainder holdings were, so far as
known, later destroyed by the department.” This is more than suspect. Over time unused
stamps have appeared from many sources, sometimes in complete sheets. The origin of
these sheets is impossible to determine today. It appears that many individuals had saved
and hidden these stamps, possibly because the values were given in skilling. In any case
we can say that significantly fewer stamps were used than were printed.
The three original dies which were probably engraved by Batz were used in three
groups of values. 1 through 12 skilling are 4-sided, the 16 through 72 skilling are oval,
and the 120 through 240 skilling are 8 sided. There is no indication of how many of each
denomination were printed, but a simple analysis can be made. The average face value of
the series of 15 stamps is about 72 skilling while the average value of the entire printed
issue is about 82 skilling. This must in fact mean that more of the higher values were
printed than the lower values. Soot-Ryen mentions a price listing from the early 20th
century by Olaf Grilstad and Tørjesen. The present author has not been able to locate this
reference, but apparently it gave a completely different picture where the higher
denominations are always priced 5 to 15 times the price for the lower values, with the
exception of the 1 skilling which was priced highest of all. Thomle in 1897 repeats some
prices from a Grilstad price list that was issued in 1890. Values are not given for the
highest denominations, but the full set is shown for 15 Kroner at that time. For the entire
series the unused are worth two or more times the value of the used examples. Based on
current information it is impossible to make a guess at the issued amounts of the various
2
Nordisk Filatelistisk Tidskrift, December 1897 p. 308.
13
denominations. The only assumption that can be made with any certainty is that there
was not any denomination with much over 100,000 printed specimens.
Plate Markers:
Plate markers for most of the various denominations have been put together by
the present author. The only denominations that are currently lacking are the 1 Skilling,
48 Skilling, and 144 Skilling. Further descriptions are given after the catalog description
for each denomination.
Margin Paper:
Many stamps have one or two sides that have been trimmed with scissors. It
appears that most sheets had the margins trimmed off before being sent out to the using
officials. This may have actually been done by the printer before sending the stamps to
the Government. The trimming often leaves many stamps with shorter than normal
perforations on the trimmed side, but occasionally it results in extra long perforations as
on the pictured 48 Skilling. The author has seen more than one complete sheet of the 2
Skilling stamps that have been trimmed in just such a manner. Additional evidence that
single stamps with trimmed sides are not just stamps damaged in their removal from
documents can be seen in two different areas. The first is that unused stamps exhibit the
very same pattern of trimming. Second is that many of the stamps exhibit extra dense
inking at the same edge of the stamp as the trimming. This same phenomenon of over
inking at the edge of stamp sheets is common in Norwegian postage stamps of the 1880’s
and 1890’s.
The vast majority of stamps from the 1873 delivery do not appear to have been
trimmed in this manner. Stamps from the other printing or printings occur with great
regularity bearing this feature. This can be used to help determine if a stamp is from the
later printings. Various trimmed examples are shown here:
14
Stamps exhibiting full sheet margins can be considered very rare. A large area of
margin paper was typical on the edges of the sheets. A block of 48 skilling stamps from
the first printing is shown here with a full right side margin. As stated previously, stamps
that have margin paper such as this are always from the 1873 printing. Additionally a
single stamp from the first printing of the 36 Skilling issue is illustrated that also has a
right side sheet margin.
Many of the sheets of stamps formerly contained in the Soot-Ryen collection bear
sheet margins at the left and right of the sheets. To date, no stamps have been found that
have marginal paper at the top or bottom of the stamps.
Examples of the following

stamps are currently known
with margins:
SP-7b
SP-8a
SP-8b
SP-9a
SP-10c
SP-11b
SP-13b
SP-14b
SP-15b
The block shown above illustrates the large difference in the size of stamps that
can be found. This is a result of the manually performed line-perforations used on all
stamps of this type. Stamps can measure from 23mm wide to as much as 27.5mm.
Heights can run from 27mm to 29.5mm.
15
Cancellations:
Most known cancellations on fee stamps are manuscript or pen cancellations. The
vast majority of these cancels are dated cancellations, but some cancellations also include
a name or initials of the using Official while others just bear a simple X.
Many collectors of fee stamps have noted a rather common but fancy looking
cancellation that was executed by a prolific user of these stamps. The stamps always bear
a full date and a set of ornate initials Ph. H. Stamps used by this individual appear from
all years of the usage period for fee stamps. While the same signature is found on almost
all denominations of the stamps, it is much more common to find it on the higher
denominations. A selection of denominations of fee stamps bearing these initials is
shown here:
16
It has been noted some stamps have a difference in

the ink used on the initials and on the dates. These were
possibly applied at different times. See the 48 SKILL stamp
on the previous page
It is interesting to note that some stamps from this
user were not adorned with the initials, but simply the date at
the top of the stamp in the same handwriting that is used on
most of the signed stamps.
The following portion of a document and additional
research of the document content shows that this interesting
cancellation was made by an individual named Philip Henrik
Hansteen. According to the 1875 Norwegian Census, he was
the “sorenskriver” in Grue in Eastern Norway. This
particular document outlines a purchase agreement between
Arnt Hansen Bjærgaard and Martinus Olsen Andenby.
17
Most other types of cancellations are less impressive. Some are shown here to
give an idea of the variety of noted cancels.
Additionally a single stamp has been noted

bearing a firm or official cancellation in violet. That
stamp is shown here. The purpose of the cancellation is
not known.
Plating:
A number of denominations are known in full sheets. Most stamps have small
flaws that make them possible to plate these stamps. A couple of denominations have
been described in this volume, but more work is needed to provide a full accounting of
the various plate flaws in all denominations.
18
Printings:
Tron Soot-Ryen in his original work mentioned that there were two deliveries of
fee stamps. The first delivery was made prior to the January 1, 1873 inception of use.
The second delivery happened at some time in the first few months of 1874. Through a
concentrated study of cancellation dates and colors it has been possible to determine that
there were in fact a minimum of two printing periods of stamps with at least a few
denominations receiving a possible third printing, or potentially being printed over
multiple days which led to multiple colors.
Perforation:
For those collectors who only collect stamps with the finest of centering, this
series will pose a challenge. Many denominations are found with generally very poor
centering. The stamps with the round design seem to be some of the worst centered.
Stamps are also commonly found in less than perfect condition due to the lack of care
taken to preserve the original documents and the stamps that resided on them.
As mentioned previously the perforation gauge is uneven and varies between
10.75 and 11.8. On most stamps the gauge varies on the same stamp. Observations of
attached units have shown that the perforating device used to make these stamps did not
have a consistent gauge.
19
SP-1a
Denomination: 1 SKILL.
Color: Moderate to Dark Orange in Shades
Delivery Date: Late 1872
Issue Date: 1 January, 1873
Usage Dates: 1873 through 1876
Quantity Issued: (Unknown)
Notes: It appears that the color shades in the “orange”
stamps mirror each other throughout the three different
denominations. (1 skilling, 16 skilling, and 120 skilling)
All have the darker color shade issued in 1873 with the
lighter color arriving the following year. Stamps used
during and after 1874 can be of either color.
Both colors seem to be of equal rarity in used condition.
Previous catalog numbers:
Soot-Ryen-1 Brofos-Nelson-1 Skanfil-1
SP-1b
Color: Light Orange in Shades
Delivery and Issue Dates: Early 1874
Soot-Ryen-1 Brofos-Nelson -1 Skanfil-1
An example of SP-1a used in 1873 and an unused example of SP-1b
20
SP-2a
Color: Greyish Ultramarine in Shades
Notes: The stamps of this color group are fairly scarce
relative to some of the later printings.
Unlike the two other blue denominations, a Grey Blue
color is not known.
The pictured example is the earliest noted cancellation
on any fee Stamp, cancelled on January 17 1873. This
is only 17 days after the initial issue of the stamps. A
similar cancellation is also known on the 12 Skilling
denomination and is pictured at SP-5a.
The printing of 2 Skilling stamps may have been the
most consistent of any of the denominations of fee
stamps. The colors encountered seem to all be variants
of ultramarine.
Soot-Ryen-2 Brofos-Nelson-2 Skanfil-2b
SP-2b
Color: Bright Ultramarine in shades
Notes: This color group is the least common of the
denomination.
Soot-Ryen-2 Brofos-Nelson-2 Skanfil-2a
21
SP-2c
Color: Ultramarine in shades
Notes: This color group is the most common of the
denomination. This group of 2 skilling stamps provides
an anomaly in this series. Many more examples are
known in unused condition than used. In 2001 a group
of over 500 unused examples was sold at auction in a
single lot. This group included sheets, blocks and
singles. Significant numbers of unused stamps (often
without gum) appear regularly at auction and on the
Internet.
A block of 8 and a strip of three stamps are known with
gum on both sides of the stamps. Both originate from
the same sheet.
Due to the reactive nature of the blue ink used, it can be difficult to determine the original
color on some examples of these stamps as well as the other blue denominations (24 and
144 Skilling.) This is especially true in reference to used specimens.
This unused block in the

commonly seen SP-2c color is
from positions 8-9, 13-14 in the
sheet. The top left stamp
exhibits the plate flaw showing
the broken S in SKILL. The
unused single shown above is
from position 12 in the same
sheet of stamps. The
perforations of the block and
single stamp fit together quite
well when placed next to each
other.
22
Below is a listing of the various markers that are known for the printing plate of
the 2 Skilling stamps. Most of the varieties are constant, but a few are known to only
occur on a portion of the stamps for the particular position in the sheet. These are
indicated as incidental markers with the symbol Δ.
Position 1 – Color spot just to the left of the farthest left leaf of the wreath
Position 2 – Very small color bump on the inside of the left frame above the lower left
ornament
Position 3 – Small color spot above and to the right of P in SPORTELMÆRKE
Position 4 – (No observed markers)
Position 6 – Short thick vertical line just to the left and below N in NORGE
Position 7 – Color spot half way down the stamp in the vetically shaded area very near
the left frame
Position 8 – Broken upper left portion of the S in SKILL
Position 10 – White dot in the ball of the 2
- Δ Color spot to the left of the wreath
Position 11 – Vertical color line to the right of the 2
Position 12 – Small break in the background line below and to the right of E in NORGE
Position 13 – Short second L in SKILL
Position 14 – Δ Two to three color spots to the right of the base of the 2
Position 15 – Color spot above the final E in SPORTELMÆRKE
Position 17 – Small dot over k in SPORTELMÆRKE
Position 18 – Color spot below p of SPORTELMÆRKE
- Long color blob hanging from the upper part of the E in NORGE
Position 19 – Break in the top frame from upper right ornament to the edge of the frame
Position 20 – Color spot just above the right top portion of the 2
23
SP-3a
Color: Yellowish Brown in shades
Usage Dates: 1873 through at least 1874
Notes: This color group is not seen on the other brown
denominations.
This is the least common color of the denomination.
SP-3b
Color: Brown in shades (Slightly darker and reddish)
Notes: This color group is not seen on the other brown
denominations.
Soot-Ryen states that this color was also delivered in
1873 but I have not seen cancellation evidence to back
up this claim. A single trimmed example of this color
has been seen from the upper right sheet corner,
supporting the idea of an 1874 delivery. It is shown
below.
24
SP-3c
Color: Reddish-Brown in shades
Notes: This color group is the same as that seen on the
168 SKILL. SP-13c.
It is darker and has a much stronger reddish tone than
the previous color groups.
Below is a listing of the various markers that are known for the printing plate of
the 4 Skilling stamps. Because only 1 complete sheet was observed, it is not known if all
of the markers are constant on all stamps. Additional research is needed to confirm this
information.
Several stamps in the sheet have similar color spots near the crown n the middle
white field. Because these appear on mulitple positions, they are not listed individually.
Position 1 – Strong color line sticking up from the upper right corner of the first R in
SPORTELMÆRKE
Position 2 – Color spot between the bases of EL in SPORTELMÆRKE
Position 3 – White spot at the top of the O in NORGE
Position 4 – White spot halfway down the left colored frame
Position 5 –
Position 6 – Color spot below the left leg of the K in SPORTELMÆRKE
Position 7 –
Position 8 – Short upper left leg of K in SKILL.
Position 9 – Several leaves in the inerior of the wreath are missing to the right of the 4
Position 10 – Color spot to the elft of N in NORGE
Position 11 – Small white spot in the upper frame near the upper right ornament
Position 12 –
Position 13 – Small color spike extends down from the middle of the L in
SPORTELMÆRKE
Position 14 – White spot in the middle of the 4 near the base
Position 15 – Color spot to the right of the crossbar in the 4 near the wreath
Position 16 – Small color spot next to the lower right corner of the N in NORGE
Position 17 –
Position 18 – White spot in the bottom color frame under the Æ in SPORTELMÆRKE
Position 19 – Color spot to the reight of the top of the E in in SPORTELMÆRKE
Position 20 – Top two crossbars of the E in Norge are attached
25
SP-4a
Color: Light Yellowish Green in shades
Notes: This color group is not seen on the other green
denominations.
This denomination is relatively common in used
condition.
SP-4b
Color: Green in shades
Notes: This color group is quite unusual to encounter,
but it is similar to the stamps of SP-4c. The main
difference is cancellation dates of 1873. The printing is
also slightly clearer appearing than SP-4c with a
slightly more Blue-Green appearance to the color.
condition.
Soot-Ryen-4 Brofos-Nelson -4 Skanfil-4b
SP-4c
Color: Dark Green
Notes: This is the most common color of the
denomination. It has a slightly more Yellow-Green
appearance than the previous color group.
condition.
Soot-Ryen-4 Brofos-Nelson -4 Skanfil-4b
26
Shown below is the strongest observed example of an off-center perforated fee stamp.
This example of SP-4c also happens to be a sheet corner stamp from the lower right
corner of the sheet. This can be seen by observing the trimmed bottom and right sides.
Also visible is the unclear right side of the design which indicates an edge stamp.
Shown below is the only observed example of a diamond perforated fee stamp. This error
is exhibited on the right side of the stamp.
27
SP-5a
Color: Light Carmine in shades
Notes: This color group is not seen on the other red
denominations.
While this denomination is relatively common in used
condition, the stamps of this color group are scarce
compared to the other known colors.
The first printing does appear to show some shade
variations probably mainly due to aging rather than
actual differences in the original stamp color. Some
examples of this color group are printed with an over
inked printing plate that makes stamps appear to have
very poor details.
This stamp exhibits the earliest recorded usage date

for fee stamps of 17 January 1873. The
corresponding usage date on a 2 Skilling stamp is
shown at SP-2a.
28
SP-5b
Color: Wine Red in shades
denominations.
Stamps of this color group and those of SP-5c appear to
be equally common.
condition.
SP-5c
Color: Dark Carmine in minor shades
denominations.
Stamps of this color group and those of SP-5b appear to
be equally common.
condition.
This stamp was probably of the “b” color before becoming heavily faded. The damage
was likely caused by exposure to excessive sunlight.
29
SP-6a
Color: Dark Orange in a wide range of Shades
All denominations have the darker color shades issued
in 1873, with the lighter colors arriving the following
year. Stamps used during and after 1874 can be of
either color.
SP-6b
Color: Moderate Orange in a wide range of Shades
Notes:
SP-6c
Color: Yellow-Orange in Shades
Notes: Both colors seem to be of equal rarity in used
condition.
The vast majority of mint stamps are of this color.
30
SP-7a
Color: Grayish Blue in numerous shades.
Notes: The first printing has the same range of Grayish
Blue colors that are seen on the SP-12a color of the 144
Skilling.
This color group is not rare but is seen much less often
that stamps of the following group.
SP-7b
Color: Ultramarine to Bright Ultramarine in Shades
Notes: Stamps from this color group match those of the
rare SP-12c 144 Skilling.
This is the most common color group of the
denomination. It is also the color is normally
encountered in mint condition
SP-7c
Color: Blue in Shades
Notes: Stamps from this color group do not match those
of any other denomination.
This color group is found only very uncommonly.
31
SP-7d
Color: Dark Ultramarine
of any other denomination.
This is the least common color group of the
denomination and is quite rare to find.
Show here are an example of SP-7b used on the last day of validity and an example of
SP-7c used over one week after the stamps validity period ended.
There are known faded color changelings. These appear nearly gray in color.
These were likely stamps from the first printing (SP-7a). The original color of that
printing seems to be quite light sensitive. An example is shown below
32
SP-8a
Color: Dark Brown in Shades
first printing of the 168 Skilling (SP-13a).
denomination. It is very difficult to find this color in
mint condition.
The Dark Reddish-Brown color of the 4 Skilling and
168 Skilling stamps is not found on this denomination.
SP-8b
Color: Pale Reddish Brown in shades
second printing (SP-13b) 168 Skilling.
This color group is slightly less common than the first
color group. This is the normal color to find in mint
condition.
33
SP-9a
Color: Dark Green in Shades
first printing (SP-14a) 180 Skilling.
Both colors of this denomination are commonly
available.
The 48 skilling is one of the most commonly seen
denominations in used condition.
SP-9b
Color: Green in shades
Both colors of this denomination are commonly
available.
The 48 skilling is one of the most commonly seen
denominations in used condition.
This color group is more frequently seen in mint
condition than the previous group.
34
SP-10a
Color: Very Dark Carmine
Usage Dates: 1873
Notes: This color group matches that of the 240 SKILL
denomination SP-15a.
Stamps of this color group are very unusual to find.
SP-10b
Color: Rose in shades
Delivery Date: Unknown
Issue Date: Unknown
Usage Dates: 1874? through 1876
Notes: This is a very unusual color to encounter.
SP-10c
Color: Rose Carmine in shades
Delivery Date: Thought to be late 1872
Issue Date: Thought to be 1 January, 1873
Notes: This color matches the color used on the SP-15b
240 SKILL stamps.
This is the normal color to encounter in mint condition.
35
SP-10d
Color: Carmine in shades
Notes: This color matches the color used on the SP-5c
and SP-15c of the 12 and 240 SKILL stamps.
Shown below is a beautifully centered mint example of SP-10d.
36
SP-11a
Color: Moderate to Dark Orange in a wide range of
Shades
This denomination is by far the most common of the
high denomination (8-sided design) stamps.
SP-11b
Color: Yellow-Orange in Shades
This denomination is by far the most common of the
high denomination (8-sided design) stamps.
37
SP-12a
Color: Grayish Blue in numerous shades
This is clearly the most common color group of the
denomination. The color appears to be somewhat
variable due to environmental issues such as light. The
colors can go from a nearly Gray-Ultramarine to a
Greenish Gray-Blue. Stamps that are nearly gray in
color originate with this printing. Additional specimens
showing some of the shades are shown below.
The 144 Skilling stamps are similar in rarity to the 180
Skilling stamps.
38
SP-12b
Color: Light Ultramarine in shades
color group.
Skilling stamps.
SP-12c
Color: Bright Ultramarine
color group. This is the normal color to find on mint
stamps.
Skilling stamps.
39
SP-13a
Color: Dark Brown in shades
denomination.
The 168 Skilling stamps are considered to be the most
difficult denominations of fee stamps to find. While
this is true, they are not much less common than the 1
Skilling and the 180 Skilling stamps.
SP-13b
Color: Pale Reddish Brown in shades
color group. This is the normal color to find on mint
stamps.
Soot-Ryen-13 Brofos-Nelson-13 Skanfil-13c
40
SP-13c
This color group is the least common for the
denomination. It can be considered to be rare.
The illustrated piece has a total of 5 examples of SP-15c and 2 examples of SP-14a. The
total fee paid for this was 12 Speciedaler 96 Skilling.
41
SP-14a
Color: Dark Green in shades
Notes: The stamps from this color group are very
similar to those of the first printing of the 48 Skilling
SP-9a.
This color is the most commonly seen of the
denomination.
The 180 skilling stamps are nearly as difficult to locate
as the 168 Skilling stamps.
SP-14b
Color: Light Green in shades (Slightly Yellowish)
This color group is significantly less common than the
previous color group.
42
SP-14c
Color: Bright Green
of any other denomination. It is likely that these stamps
were simply a small part of the 1874 printing.
The author has only seen a single example from this
color group.
Soot-Ryen-14 Brofos-Nelson-14 Skanfil-14 unlisted color
180 Skilling – White spot in the top of the S in SKILL (pos. 17)
The reconstructed strip of 3 stamps of SP-14a shown below is a very unusual

multiple to find of this higher denomination stamp. This strip was used to determine that
the perforation gauge used on these stamps do in fact vary within the sheet. The plain
lines indicate single perforations of significantly different gauge from the surrounding
perforations.
Gauge 11 Gauge 11.6 Gauge 11.3
Gauge 11 Gauge 11.4 Gauge 11.25
The vertical perforations on

these stamps all measure:
Above the line the gauge is
10.75. Below the line the
gauge is 11.8.
43
SP-15a
Color: Dark Carmine in shades
Usage Dates: 1873
Notes: Stamps from this color group are similar to that
used on SP-10a.
This is the least common color of the denomination.
The 120 and 240 Skilling stamps are the most common
denomination of the high value denominations of fee
stamps. The 240 Skilling is slightly more difficult to
locate.
Soot-Ryen-15 Brofos-Nelson-15 Skanfil-15 Unlisted color
SP-15b
Color: Rose Carmine in shades
This color group is slightly less common than the
following color group.
locate.
44
SP-15c
Color: Carmine in shades
This color group is the most common for the
denomination. This is the normal color to find on mint
stamps.
locate.
45
The following document is an attestation document from Moss in December

1873. It bears examples of SP-4a and SP-11a. The document itself is also a revenue
item. It is a 16 Skilling Stamped Paper from 1873.
46
Reprint Sheet 1975
This sheet was issued as a page in the 1975 Soot-Ryen catalog covering these
stamps as well as Adjustment fee stamps and documentary stamps. A total of 1000
numbered prints were made for inclusion in the books. They are printed on heavily
watermarked paper from Alvoen.
47
CHAPTER 2 – ADJUSTMENT FEE STAMPS (Justermerker)

The adjustment fee stamps have been studied for many years, but there still
remain a number of questions about these unusual stamps. One of the most basic
questions is simply: How many different issues are there? New information will be given
in this chapter, but most of the presented material is simply an expansion of previously
published works. The historical information is taken from the Soot-Ryen reference. 1
The chapter for adjustment fee stamps required the most time and effort of any
sections of this book. The original Soot-Ryen reference was written with a significant
amount of information coming from Frederick A. Brofos. In turn a good deal of the
Brofos material had originated with Olaf Rösholm. The present author has been provided
unprecedented access to the Brofos material as well as much of the original
correspondence between Brofos and Soot-Ryen from the early 1970’s. Also of help was
a copy of a never published manuscript written by Rösholm based on the material he had
in his possession. The result is that the 13½ pages in the Soot-Ryen reference have been
turned into 174 pages here.
Historical Information
On 22 May, 1875 a law was instituted that all equipment for weights and
measures used in commerce should be controlled by special “Adjusters.” This equipment
should also be adorned with a special marking attesting to the inspection and any
adjustments that may have been made. In the Regulations for the Adjusters Office,
(Reglement for Justervæsenet) of 22 January, 1876, it states in paragraph 62:
“Adjustment Chiefs and Adjusters shall keep an accounting of the adjustment fees and
revision fees according to the following instructions as given by the Adjustment Office.
For fees received, a receipt shall be given, to which shall be attached adjustment fee
stamps amounting to the fee charged.” In 1877 a new set of regulations was instituted. In
paragraph 86 it states among other things: “On invoices there shall always be attached
one or more of the adjustment fee stamps as distributed by the Adjustment Office.” In
addition it is stated: “Without these stamps the invoice will not be valid.” A notation
states that adjustment fee stamps should be issued in Øre values of 1, 2, 5, 10, 20, and 50.
The Kroner values should be in the denominations of 1, 2, 5, 10, 20, 50, and 100 Kroner.
These regulations were not completely followed, as the 50 and 100 Kroner
denominations were apparently never issued. Usage continued until June 30, 1915.
Printing
All of the adjustment fee stamps are printed by lithography. Lithography or
“stoneprint” is relatively easy to use in the production of stamps. Fine limestone is used
due to the ability to absorb fatty colored ink from a drawing and to transfer an impression
after inking. The stone outside of the design would be kept wet to stop it from absorbing
the ink. An original die, often an engraving would be transferred to a new stone with the
help of lithographic paper, called transfer paper. It was relatively easy to transfer the
same design to a printing stone many times even though it took a great deal of time. The
printing itself also took a great deal of time. The inking often took place with an “inking
3
Soot-Ryen pp. 33-42
48
ball” which contained ink and was rolled all over the design. This would often leave
streaks in the design. Then the extra ink would be removed, and the paper would be laid
on the printing stone. A sort of sharp edged implement would then be drawn across the
entire plate to make sure that the print was transferred completely. If everything went
well, one could make up to 1000 impressions per day, and the same stone could be used
to make between 10,000 and 20,000 impressions.
M. Lyng’s Lithographic Works (M. Lyngs Litografiske Anstalt) in Kristiania
received the contract to produce the adjustment fee stamps. It was Lyng who came up
with the printing process that was used. Because the same colors should be used on all
denominations of stamps, Øre stamps should be one color and the Kroner stamps should
be another color, it was decided to print the various denominations in the same sheet.
This would allow for all denominations to be printed from a single stone rather than
making individual printing stones for each denomination.
From an invoice dated 1877, it is known that Lyng received payment for the
“engraving, printing, gumming, and perforating of 240,000 adjustment fee stamps, plus
the cost of paper.” The original die was made up of an engraving of the frame and field
with the shield and text, while the upper field was left open. Above the crown on the
shield is a Maltese Cross, and the vertical lines in the shield are close and even. (This is
known as Design Type I) The denomination numbers must have also had their own
original dies. The number types are the same on the various denominations.
The printing stone for the 1877 series was probably completed as follows: From
the original engraving, two impressions of each denomination were made on lithographic
paper, with the specific value tablets inserted for each denomination. This resulted in a
pair of transfer dies. This pair was then used to transfer to the printing stone ten (10)
impressions. This was repeated for each denomination until a full printing stone was
completed. The process produced stones of from 100 to 160 stamp impressions. In later
deliveries it appears that groups of 3 and 5 impressions were also used in the transfer
process. Potentially, it appears that the later transfer stones were made up of complete
rows of stamps. These strips could then be transferred in whole or in parts to the printing
stones as needed. Printings continued through 1913 at variable intervals.
The transfer of the design from the original engraving to the transfer stone in the
form of pairs, 3 strips, and 5 strips caused small characteristic design flaws that make it
possible to determine transfer types. These flaws would then be transmitted to each
relative position on the printing stones. Additional individual design flaws appear on
many stamps. Many of these will be discussed in each respective section of stamp
listings. Position determinations are difficult due to a lack of attached multiples of the
various stamps, but again, this information will be given where known. It should be
noted that no special extra value is assigned to any one transfer type. The purchase of
stamps previously identified by type may cost a small identification fee.
In general, adjustment fee stamps were printed with the denominations ascending
from right to left across the sheet. The only known exceptions to this rule are JU-21 &
JU-22, and JU-34 to JU-36 which are printed with the lowest denomination stamps at the
left. The sheet makeup of stamps JU-37 to JU-45 are not known at this time. In addition,
transfer type determinants are not known for most types of JU-37 to JU-45.
Stamp colors vary within the individual printings. These variations are discussed
within each series where individual shades are listed separately as needed. In general the
49
print quality is clearer from the earlier portions of the stamp printings. The paper quality
is relatively good and quite thick for the 1877, 1900, 1909 and 1911-13 issues, but the
1904 issues has a very thin paper. The 1908 issue has a medium thickness paper.
These stamps can be very interesting to collect. But they will also be very
challenging for most collectors. Not only are they very difficult to locate, but they are
very difficult to identify without numerous stamps and a good identification guide.
Perforation
All adjustment fee stamps were line-perforated with a machine that was likely
owned or leased by Lyng. The 1877 series is generally perforated at 12.75, but varies
from 12.5 to 13.25 with numerous variations. The later issues are perforated at a
consistent 11.5 gauge, with many stamps having very poor perforation quality. The
machines used were probably owned or leased by Lyng to specifically make these
stamps. Perforation errors are listed in a special section after JU-16. JU-7 though JU-11
are also known to exist imperforate. Due to the way stamps were produced with line
perforations, the stamps can be variable in size within the same sheet.
Shown below is an example of JU-23 from the upper right corner of the sheet. It
shows how the stamps were perforated all of the way to the edge of the paper in both
directions.
Plating
Many of the printing stones used for these issues have been partially or
completely reconstructed. Full or partial sheets were made available for 3 issues, while
the other issues were reconstructed using smaller multiples.
More work is required to complete the reconstruction work presented here. It is
hoped that future editions will have visual illustrations of the various plate flaws to help
collectors accurately plate their stamps.
50
Cancellations
The different types of cancellations known on adjustment fee stamps are quite
limited in scope. All of the known types are illustrated on this and the following four
pages.
Usage dates listed in the catalog section will only be estimates. Unless the stamps
are still on documents there is no way to determine when any particular stamp was used.
Very few stamps are known with dated cancellations. Many stamps of the 1877 Series
are also known to have been used without receiving any form of cancellation. These
encompass the majority of the no-gum mint examples that are found.
Kristiania Justerkammer
The vast majority of all adjustment fee stamps were used at this location with one of three
(3) different types of cancellations.
Kristiania Justerkammer. Type 1
Type 1 has a narrow spacing of the letters. The J has only a 90 degree turn at the bottom.
This cancellation ends with the punctuation as indicated.
• Observed on stamps from the 1877 Series only, in shades of violet.
• This is always seen cancelled horizontally across the stamp
• The cancellation measures 57mm by 4mm.
51
Kristiania Justerkammer Type 2
Type 2 has a wide setting of the letters, and the J has a full 180 degree loop at the bottom.
• Observed on all series with the exception of the 1908 Venetian Red Series and the
1909 Series, in shades of violet.
• Usually cancelled horizontally across the stamp, but a few stamps are known with
vertical cancellations or with both horizontal and vertical on the same stamp.
KRISTIANIA JUSTERKAMMER (Specifically in even sized capital letters) Type 3
Type 3 is the only observed cancellation that is in all capital letters from any location.
• Observed on the 1908 Venetian Red Series, the 1911-1913 series, and individual
stamps of JU-17, JU-18, JU-23, JU-24, JU-26, JU-28, and JU-39, in a violet color.
• This is always observed cancelled horizontally, or nearly so, across the stamp.
• The cancellation measures 55mm by 3.3mm.
52
Bergens Justerkammer
Bergen used a cancellation that is similar to the Type 2 Kristiania cancellation. This is a
very unusual cancellation to encounter.
• This is an unusual cancel seen on some stamps of the 1900, 1904, and 1908 Series
and all known stamps of the 1909 Series, in a violet color.
• All observed stamps cancelled in this location have diagonal cancellations. Often
the stamps received more than one cancellation. Some display a line from the
edge of the cancellation under the word Bergens.
Tromsö Justerkammer
This cancellation resembles the Kristiania Type 1 cancellation. This is a very rare
cancellation to encounter.
• This cancel has been observed on a single specimen of JU-31 plus the document
shown in Soot-Ryen on page 37 which bears 1 Kr., 10 Kr., and 20 Kr. stamps
from the 1877 series used in 1898.
• The cancellation measures an estimated 54mm by 5mm.
53
Christiansund Justerkammer
This cancellation is among the least encountered of all of the different cancellations. It
appears to have been made at the same time as the Tromsö and Trondhjem cancels.
• This cancel has only been observed on the stamps of the 1877 Series. The
illustrated stamps also bear manuscript date cancellations of 18/1/93, and 13/7/93.
The example of JU-5 is shown courtesy of the Brofos collection.
• The cancellation measures c.52 mm by 4mm
Trondhjem Justerkammer
This cancellation resembles the Tromsö and Kristiania Type 1 cancels. This is a very
rare cancellation to encounter. The cancel was made of rubber and most impressions that
have been observed show distorted letters from being applied too heavily.
• This cancel has only been observed on stamps of the 1877 Series, with usage
observed as late as 1901.
54
Single Line Pen Cancellations

• Only observed on stamps of the 1877 Series. The first stamp illustrated is likely
cancelled in Trondhjem, while the second is from an unknown location.
Other Manuscript Cancellations

• Likely used by offices in smaller cities. Examples such as the illustrated X
shaped cancellation are very rare to encounter.
Dated Manuscript Cancellations

• This cancellation type is listed by Soot-Ryen as being very rare. To date the
author has only observed the two illustrated examples. The example of JU-5 is
shown courtesy of the Brofos collection.
Below are illustrations showing the full design of the various regular cancellations that
have been verified.
55
Transfer Types and Plate Flaws
Each set of cataloged stamps will be followed by pages illustrating the various
known transfer types for these stamps. The composition of each sheet relative to these
transfer types will be illustrated at the beginning of each set or series.
Also, listed after each group of transfer types, and in some cases illustrated, will
be individual plate flaws. Although most come from unknown plate positions, some have
known positions within their respective sheets. For all sheet organizations the stamps
will be numbered from left to right. An example of this numbering system is shown
below with the position chart for the stamps JU-23 through JU-28, and JU-34 to JU-36.
Each sheet size would be numbered according to how many stamps are in the sheet.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
31 32 33 34 35 36 37 38 39 40 41 42 43 44 45
46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
61 62 63 64 65 66 67 68 69 70 71 72 73 74 75
76 77 78 79 80 81 82 83 84 85 86 87 88 89 90
91 92 93 94 95 96 97 98 99 100 101 102 103 104 105
106 107 108 109 110 111 112 113 114 115 116 117 118 119 120
121 122 123 124 125 126 127 128 129 130 131 132 133 134 135
136 137 138 139 140 141 142 143 144 145 146 147 148 149 150
Additional Printer Information
Modern technology has made it possible to locate genealogical information about

the people responsible for printing these stamps.
Martinus Lyng
According to information given in the 1875 Norwegian Census data, Martinus
Lyng was born in the general area of Trondhjem in 1826. He resided at Tomtegade 15 in
Kristiania at the time with his wife, 7 children, and a servant girl. He was married to
Maren Dorthea Holter on 2 September, 1853 in Gamle Aker in Kristiania.
Under his direction the 1877 Series was produced.
Bertram Frithjof Lyng

By the time that the 1900 Census was taken, Bertram Frithjof Lyng who was the
oldest son of Martinus and Dorthea was listed as being a Lithograph worker living at
Fosveien 23C in Kristiania. Martinus is no longer listed and probably had passed away
during the intervening time. Bertram was born 10 December 1855 in Kristiania. He is
listed as being married to a woman named Mathilde. Additionally they are listed as
having 4 children
None of the other Lyng children are listed in any context related to the
lithography business. It is logical that Bertram Lyng was running the business by the
time the 1900 Series of stamps was produced. He would have been nearly 58 when the
final delivery of stamps was delivered in 1913.
56
Identifying Adjustment Fee Stamps
Identification of adjustment fee stamps can be difficult for collectors who may not
be able to read the Soot-Ryen reference in Norwegian, or for those who may only have a
small number of stamps to examine. In addition, a number of the diagnostics in the Soot-
Ryen reference are not correct with the terms left or right often being substituted for the
other.
There are a total of only two main types of stamps. Each occurs with both Öre
and Kroner denominations. All Öre denominations are blue, while all Kroner
denominations are some form of Brown to Brown-Red. The two designs are very easy to
separate based on numerous design factors.
Type I (1877) Type II (All subsequent issues)

Maltese Cross at the top of the crown Plain Cross at the top of the crown
Evenly spaced lines in the shield Shield lines closer together at left in shield
Detailed Lion Less detailed Lion
Line Perforated 12.5 to 13.25 Line Perforated 11.5
Smooth rounded looking lettering Blocky square appearing lettering
On Öre denominations only:

Oval Ö in Öre Square Ö in Öre
Once a stamp has been identified as being from Type II, a further differentiation
must take place. Type II stamps are divided into seven (7) sub-types. Soot-Ryen had
only identified two of these sub-types with a mention of a third type that did not match
his other sub-types. The following pages exhibit the difference between the various sub-
types.
57
Type IIa (1900)

The stamps for this group have a common element of an undamaged
main feather in the lower left ornament. This same trait is however also
sometimes seen on Type IIb.1
Type IIa.1 is used on the Öre denominations only. The stamps measure
28.2mm tall and 21.8mm wide. The stamps of this type can be
differentiated from the rarer Type IIb.1 stamps with the following
information:
• Type IIa.1 stamps generally have clear smooth print that is unusual to see on the
1904 issues.
• Stamps of Type IIa.1 are printed on thick high quality paper. The 1904 stamps
are generally on thinner paper.
• The perforation quality of the Type IIa.1 is very high, while the later stamps are
usually very poorly perforated.
• Transfer types will make a particular attribution certain.
Type IIa.2 is only used on the 1 Kr. and 2 Kr. stamps of the 1900 series. These stamps
closely match the Type IIa.1 stamps with the exception of the stamp size. These stamps
measure 28.6mm tall and 21.8mm wide.
The composite illustration below illustrates the small but definite difference in size
between these two sub-types.
58
Type IIb (1904)

Stamps from this type are generally considered to only occur with a
damaged middle feather in the lower left ornament as compared to the
Type IIa stamps. This is true for most stamps made of this type. There
are, however, a small number of impressions on the printing stones that
appear to have been made before the damage manifested itself in full.
This same damaged feather is a constant feature on all later types and
issues. Both Öre and Kroner denominations were produced in this
series.
Type IIb.1
A small number of the transfer types from this production are without the cut in
the feather that is generally used as the identification marker for Type IIb. As illustrated,
the feather appears as a very pointed teardrop shaped line. This occurs on the 2 Öre -
Type 2, 10 Öre - Type 3, 50 Öre - Type 3, and 2 Kr - Type 2 and sometimes Type 3.
Type 3 of the 20 Öre also has some signs that it may be from this type. It is possible that
the master stone used to make this series may have had a very weak version of this flaw
that transferred over to the individual transfer types.
These stamps initially appear to be from the
Type IIa.1 issue, but differences are evident. Some
stamps from these particular types do exhibit a small
cut, but not as complete as stamps of Type IIb.2. The 2
Öre denomination was not produced at all in 1900. As
illustrated here, the perforation quality is usually very
poor on stamps from this production period. Otherwise
color and transfer type information can be used to
determine which stamp one has.
Type IIb.2
The majority of stamps from the 1904 printing have a strong cut in the top of the
middle feather of the left ornament as illustrated at the top of the page. Those few types
that occur without this cut are listed as Type IIb.1.
The illustrated pair shows both the Type IIb.1 (left) and IIb.2 stamps (right) as they were
in the original sheet.
59
Type IIc (1908)

This type was issued in Kroner denominations only.
Additionally, only the 1 Kr, 2 Kr, and 5 Kr denominations
were made.
The stamps have a distinctive Brownish Red color which
was called Venetian Red by Soot-Ryen. The color is very
similar to the Brown stamps of the 1877 Type I stamps.
The print is quite smooth in appearance
The main difference for this type is the overall size of the
stamp design. All measure 28.9mm tall.
A small dot is now visible between the lions’ legs. This
appears on the following type as well.
Many of the observed stamps exhibit variable perforation
quality. Often either the vertical or horizontal perforations
are normal appearing, while the other direction appears
very poorly produced.
Type IId (1909)

Additionally, only the 1 Kr, 2 Kr, and 5 Kr denominations
were made.
The color of the stamps closely resembles the Brick Red
stamps of Type I. The stamps measure only 28.5mm tall
compared to the taller stamps of Type IIc.
A small dot similar to that on Type IIc is now visible
between the legs of the lion. This dot can be variable size,
and may not be visible on all stamps.
All stamps observed were cancelled in Bergen.
Most of the very few observed stamps from this type are
well perforated, but at least one stamp is known with rough
appearing perforations.
Type IIe (1911, 1912, or 1913)

All Kroner denominations are present in this series.
The color is very similar to the Brownish-Red Type IIb
stamps of 1904, but the stamps are a full 29.0mm tall.
A composite photo showing a Type IIb stamp at left and a
Type IIe at right, illustrates the size difference of the
stamps.
60
CATALOG
FIRST DESIGN
Series of 1877
The first delivery of adjustment fee stamps totaled 240,000 stamps with a total
production of 1,000 sheets each of both the Öre and Kroner denominations.
The stamps from the first issue are by far the most commonly encountered of the
adjustment fee stamps. The perforation for this series is a line perforation gauge with a
range of 12.5 to 13.25 on all sides. The majority of stamps are perforated 12.75 x 12.75.
Exceptions to this rule are numerous, and are discussed further at each set of stamps.
The paper is of reasonably good quality, but fairly thin. Many stamps have been
seen in poor condition due to careless treatment by the users of the stamps and by
subsequent collectors who often removed these stamp by peeling them from documents.
Öre Denominations (1877)
The Öre denominations from this series were printed in sheets of 140 stamps.
The denominations were organized from right to left with increasing denomination values
moving across the sheet. The 1 Öre occupied the first four vertical rows from the right
with all other denominations occupying two vertical rows. The different transfer types
each occupy their own vertical row. All denominations have 2 types with the 1 Öre
having two alternating rows of each type. Each vertical row on the right contained
stamps of Type 1, while stamps in the left row contain Type 2. The sheet is diagrammed
below.
50 Öre 20 Öre 10 Öre 5 Öre 2 Öre 1 Öre

T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
The printing stone for this series had a number of flaws or impurities in the
limestone that show up as scratches in the design. This is especially evident on most
stamps of the 10 Öre Type 2 and a couple positions of the 20 Öre. Smaller flaws are seen
on individual positions of the 2 Öre, and 1 Öre stamps.
The Öre denomination set has traditionally been listed with a line perforation at a
gauge of 13 x 13. Due to the wide variation in measured perforation gauges on the
61
Brown Kroner series, the author decided to make a study of available stamps. A
significant variation was noted in the perforations.
Through measurements of actual stamps, it was found that the majority of the
stamps from this series are perforated at a gauge of about 12.75 on all sides. A large
variety of different perforation measurements have been found on the stamps from this
series. They are however, for the most part, different than those found on the high
denomination stamps.
The design measures an average of 28.4mm tall and 21.2mm wide. However, the
heights can vary between 28.1 and 28.5. The widths can vary from 21.1 to 21.4.
The stamps of the normal perforation group will be listed as perforation type A,
while the newly discovered perforation groups will be listed as B, C, D, etc. Each
denomination will have a listing of the perforation gauges that are known at this time. In
theory, all denominations should occur with all of the various perforations. Other
measurements will likely be found, with the potential for compound perforated stamps
also existing (See perforation type J of the Kroner set). The various perforation
measurements that have been found are as follows:
The illustration below compares Perforation B with
A 12.75 x 12.75
Perforation J to show the significant amount of variation
B 13.15 x 13.15
in perforation measurements. The perforations line up at
C 13.15 x 12.8
the bottom of the stamp, but by the time one reaches the
D 13.1 x 13.1
top of the stamp they are offset by nearly a complete
E 13 x 13
perforation.
F 13 x 12.75
G 12.75 x 13.1
H 12.6 x 12.6
I 12.5 x 12.6
J 12.5 x 12.5
Illustrated to the left is a composite photograph of the

two main color shades for this series.
62
JU-1a
Denomination: 1 Öre
Color: Dark Blue in shades
Delivery Date: Prior to 1 July, 1877
Issue Date: 1 July, 1877
Quantity Issued: (40,000)
This amount includes JU-1a and JU-1b
Notes: JU-1 is the most common of all adjustment fee
stamps. With 40,000 printed specimens, it is twice as
common as any other adjustment fee stamp.
The Dark Blue color seems to be more common than
the lighter JU-1b, representing about 80% of the
observed specimens.
The following perforation types have been registered:
A, J
JU-1b
Color: Blue
This amount includes JU-1b and JU-1a
Notes: JU-1 is the most common of all adjustment fee
stamps. With 40,000 printed specimens, it is twice as
common as any other adjustment fee stamp.
This color group represents only about 20% of the
examined stamps.
The following perforation types have been registered: A
63
JU-2a
Notes: The Dark Blue color seems to be more common
than the lighter JU-1b, representing about 80% of the
observed specimens.
A number of the individual dies of this denomination
show what appears to be a scratched or cracked plate
from imperfections in the original stone. (Brofos-
Nelson-2a)
A, E, F, J
JU-2b
Color: Blue
Notes: A number of the individual dies of this
denomination show what appears to be a scratched or
cracked plate from imperfections in the original stone.
(Brofos-Nelson-2a)
examined stamps.
A pair of JU-1 and JU-2.
64
JU-3a
observed specimens.
This denomination is seen less commonly than would
be assumed.
A, C, H
JU-3b
Color: Blue
Notes: This color group represents only about 20% of
the examined stamps.
This denomination is seen less commonly than would
be assumed.
65
JU-4a
observed specimens.
A number of the individual dies of this denomination
from imperfections in the original stone. (Brofos-
Nelson-4a)
A, B, D, H
JU-4b
Color: Blue
Notes: A number of the individual dies of this
denomination show what appears to be a scratched or
cracked plate from imperfections in the original stone.
(Brofos-Nelson-4a)
examined stamps.
A pair of JU-4 and JU-5.
66
JU-5a
observed specimens.
Two of the individual dies of this denomination show
what appears to be a scratched or cracked plate from
imperfections in the original stone. (1st and 2nd row of
Type 1)
A, H
JU-5b
Color: Blue
Notes: Two of the individual dies of this denomination
from imperfections in the original stone. (1st and 2nd
row of Type 1)
examined stamps.
67
JU-6a
observed specimens.
A, G, I
JU-6b
Color: Blue
Notes: This color group represents only about 20% of
the examined stamps.
68
TYPE DESCRIPTIONS AND ILLUSTRATIONS
Many of the identification diagnostics for the various types come directly from
the Soot-Ryen reference. The author has added additional constant diagnostics to aid in
identification. At least three identification points have been given when possible. The
most obvious identification features will be listed first.
1 Öre
Type 1
• Small bump on the value tablet, above and to
the left of the large 1.
• The first R in JUSTERBESTYRELSE with an
apostrophe like line from the upper right portion
of the letter.
• Break in the bottom of the left Ö.
Type 2
• Break in the outer frame line at the upper left
corner.
• Break in the left frame line by the upper left
corner of the inner frame.
• Color lump crossing the left outer frame to the
left of K in KGL.
• Inner and outer bottom frame lines attached near
the lower left corner.
• Color spot in the lower left portion of the shield.
69
2 Öre
Type 1
• Color spot on the outer right frame line just
above the lower right ornament.
• Small colorless bump on the right interior of the
large 2.
• Color spot in the upper left corner.
Type 2
• Color spot midway between the lions’ knee and
the left edge of the shield.
• The large 2 has truncated lower right tip.
• Dent in the top of the second S in
JUSTERBESTYRELSE.
70
5 Öre
Type 1
• Break in the inner frame line below the “r” in
the first Öre.
• Small bump on the inner frame line just to the
left of the cross on the top of the crown.
• Small bump on the right side of the value tablet
just below the upper right corner.
Type 2
• Color spot between the inner and outer frames
above the left part of the left Ö.
• Color spot below the first E in
JUSTERBESTYRELSE.
• Color spot between the inner and outer frames
below the second E in JUSTERBESTYRELSE.
• Several small bumps on the bottom of the value
tablet. These are located below the first Ö, and
on both sides of the 5.
71
10 Öre
Type 1
• The bottom portion of the left leg of the first R
in JUSTERBESTYRELSE has a vertical line
that obliterates half of the width of the leg.
• The inner and outer right frame lines are
attached by a color spot to the right of the SE in
JUSTERBESTYRELSE.
• Small break in the lower outer frame under the
left ornament. (This break varies in size on
different plate positions)
Type 2
• The left Ö has a color spot at the lower right
part of the letter.
• Two color lines cross the B in
JUSTERBESTYRELSE.
• Color spot attaches the right inner frame to the
main design to the right of the second R in
JUSTERBESTYRELSE.
72
20 Öre
Type 1
• The final E in JUSTERBESTYRELSE has a
shortened and crooked upper line.
• Two small color spots, which nearly attach the
lower left ornament with the main design.
• J in JUSTERBESTYRELSE with a very small
cut in the upper right portion of the letter.
• Small comma shaped spot after the Y in
JUSTERBESTYRELSE.
Type 2
• Colored streak above and to the right of the 0 in
20.
• Small break in the outer frame line above the
right Ö.
• Small color spot below the re in the right Öre.
• Cut in the inner left frame line to the left of the
N.
• Color spot behind the left rear lions’ heel.
73
50 Öre
Type 1
• Outer left frame line with an extra diagonal line
near the bottom corner.
• Color spot between the 3rd and 5th vertical lines
in the left part of the shield. Same level as N.
• A number of colored spots in the 5.
• Color spot in the middle of the top bar of the
first T in JUSTERBESTYRELSE.
• The inner frame is connected by a color spot to
the main design above and to the left of the K in
KGL.
Type 2
• Open upper left corner.
• Color spot above and to the left of the 5.
• Large angled color lump on the upper portion of
the right side of the value tablet.
• Color spot to the left of N.
• Color spot between the 10th and 11th line in the
shield directly in front of the lions’ right rear
foot.
74
Plate Reconstruction (1877 Öre Series)
Due to a lack of large units, only small portions of the sheet have been
reconstructed. It is very likely that additional information will be added in future editions
as additional units are studied.
Care must be taken when describing plate markers that are made up of extra color.
Due to the method of printing, a number of random color spots appear on stamps that
come from debris on the printing stone rather than a specific plate marker.
1 Ore – Type 1
Position 14 –
Position 28 –
Position 42 –
Position 56 –
Position 70 –
Position 84 – Curved plate flaw runs down though the entire left part of the design area
from the Ö in the left Öre
Position 98 – Curved plate flaw runs from above the e in the left Öre through the second
in JUSTERBESTYRELSE
- Plate flaw runs from the Ö in the right Öre to the crown
Position 112 –
Position 126 – Break in the outer left frame to the left of the N.
Position 140 – Two curved plate scratches to the left of the 1
1 Ore – Type 2
Position 13 –
Position 27 –
Position 41 –
Position 55 –
Position 69 –
Position 83 – White line runs up to the right from the L in JUSTERBESTYRELSE to the
edge of the design area
Position 97 – Plate flaw runs from above the re in the left Öre to the orb at the top of the
crown
- White line runs down to the right from the second R in JUSTERBESTYRELSE to
the edge of the design area
Position 111 – Break in the outer right frame to the right of the second R in
JUSTERBESTYRELSE
Position 125 – Color bump on the top of the value tablet above the re in the left Öre
Position 139 – Color spot in 1
75
1 Ore – Type 1
Position 12 –
Position 26 –
Position 40 –
Position 54 –
Position 68 –
Position 82 –
Position 96 – Light plate scratch runs from under the Ö in the left Öre to the crown
Position 110 –
Position 124 –
Position 138 –
1 Ore – Type 2
Position 11 –
Position 25 –
Position 39 –
Position 53 –
Position 67 –
Position 81 – Color spot in the left side of the Ö in the left Öre
Position 95 –
Position 109 –
Position 123 –
Position 137 –
2 Ore – Type 1
Position 10 –
Position 24 –
Position 38 –
Position 52 –
Position 66 –
Position 80 – Plate flaw crosses the lower frame into the design area below TERBE of
JUSTERBESTYRELSE
Position 94 –
Position 108 –
Position 122 –
Position 136 –
76
2 Ore – Type 2
Position 9 –
Position 23 –
Position 37 –
Position 51 –
Position 65 –
Position 79 –
Position 93 – Long curved plate flaw runs through most of the value tablet
- White spot in the left side of the Ö in the left Öre
Position 107 –
Position 121 –
Position 135 – Small horizontal white line in the upper right corner of the value tablet
Unplated variety - Large patch of missing color below the US of JUSTERBESTYRELSE
5 Ore – Type 1
Position 8 –
Position 22 –
Position 36 –
Position 50 –
Position 64 –
Position 78 –
Position 92 –
Position 106 –
Position 120 –
Position 134 –
5 Ore – Type 2
Position 7 –
Position 21 –
Position 35 –
Position 49 –
Position 63 –
Position 77 –
Position 91 –
Position 105 –
Position 119 –
Position 133 –
77
10 Ore – Type 1
Position 6 –
Position 20 –
Position 34 – Diagonal white line extends up to the left from the upper left corner of the e
in the right Öre
Position 48 –
Position 62 –
Position 76 –
Position 90 –
Position 104 –
Position 118 – Several color spots on and below the lower outer frame under the first T in
JUSTERBESTYRELSE
Position 132 –
10 Ore – Type 2
Position 5 –
Position 19 –
Position 33 – Nearly vertical diagonal plate flaw runs from the middle of the left frame
through the left ornament
Position 47 – Nearly vertical diagonal plate flaw runs from the left side of the Ö in the
left Öre to the right side of the left ornament
Position 61 – Nearly vertical diagonal plate flaw runs from the right side of the Ö in the
left Öre to the left of the J in JUSTERBESTYRELSE
Position 75 – Nearly vertical diagonal plate flaw runs from the right side of the r in the
left Öre to the left side of the U in JUSTERBESTYRELSE
Position 89 – Nearly vertical diagonal plate flaw runs from the right side of the e in the
left Öre to the left side of the first S in JUSTERBESTYRELSE
Position 103 – Nearly vertical diagonal plate flaw runs from the left side of the 1 to the
left side of the first T in JUSTERBESTYRELSE
Position 117 – Nearly vertical diagonal plate flaw runs from the right side of the 1 to the
left side of the first E in JUSTERBESTYRELSE
Position 131 – Nearly vertical diagonal plate flaw runs from the left side of the 0 to
below the right side of the first E in JUSTERBESTYRELSE
78
20 Ore – Type 1
Position 4 – Nearly vertical diagonal plate flaw runs from the e in the right Öre to the
middle of the right frame
Position 18 –
Position 32 –
Position 46 –
Position 60 –
Position 74 –
Position 88 –
Position 102 – Color line crosses the top of the Ö in the left Öre
Position 116 – Strong cut in the top of the design area over the final E in
JUSTERBESTYRELSE
Position 130 – Color spot in the right side of the 0
20 Ore – Type 2
Position 3 – Small color dot in the left leg of the N.
Position 17 –
Position 31 –
Position 45 –
Position 59 –
Position 73 –
Position 87 –
Position 101 – Cut in the outside of the inner right frame line to the right of the Y in
JUSTERBESTYRELSE
Position 115 – Elongated white spot to the left of the G in KGL
Position 129 –
50 Ore – Type 1 50 Ore – Type 2

Position 2 – Position 1 –
79
This document from 1894 exhibits the use of these stamps. Here the Trondhjem
Justerkammer is charging for the adjustment and repair of 2 1kg weights. Only the
Adjustment service was receipted with stamps. This cancellation type is seen on a number
of stamps from the 1877 Series. The document bears single examples of JU-5a and JU-12.
Anders G. Seem was a farmer and merchant living in Grong according to the 1900 census.
80
Here is another document used in Trondhjem. This document exhibits a prepared

cancellation for the Adjustment office in that city. This receipt was for the adjustment
and repair of a 40kg scale. The adjustment fee was 5.25 Kroner which was paid via
stamps JU-4b, JU-6b, and JU-14. The repairs cost an additional 6.50 Kroner which
was not receipted with stamps.
81
Kroner Denominations (1877)
The Kroner denominations occur in two main color groups that each have their
individual main catalog numbers. The first group comes in a range of Brown colors that
is divided further into two main shades. The second group has a Brick Red color range.
Traditionally, the Brown series has been listed as being less common and more
expensive. It is the experience of the author that the Brown stamps are seen more often
than the Brick Red stamps. The ratio of observed stamps is about 4:3 in favor of the
Brown stamps. The estimated issue quantities are based on observations of stamps in
collections and those offered for sale.
The sheets for this series were made up of 100 stamps with the denominations
organized from right to left across the sheet. Each denomination occupied two vertical
rows. Each vertical row on the right contained stamps of Type 1, while stamps in the left
row contain Type 2. The sheet composition is diagrammed below.
20 Kroner 10 Kroner 5 Kroner 2 Kroner 1 Kroner

T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
The design for both colors measures an average of 28.5mm tall and 21.7mm wide.
But, the heights can vary between 28.0 and 28.8. The widths can vary from 21.2 to 21.9.
Brown Set
As mentioned previously, the Kroner stamps from this series occur in a range of
Brown colors as well as a Brick Red color. The various stamps of the Brown set are
listed here, with the Brick Red set listed as JU-12 through JU-16. According to the
information presented by Soot-Ryen, the Brown stamps were used earlier than the Brick
Red stamps.
Through the research for this work, it was consistently found that there are two
major color groups for this series within the “Brown” set. The majority of the stamps are
from a clear looking Darker Brown group that also includes shades of Reddish Brown
and nearly Orange Brown. There are a smaller number (less than 10%) of very smooth
looking Lighter Brown stamps. While this information has not been published
previously, it was noted that at least two major collections were organized specifically in
a way to recognize this color difference.
The Kroner denomination set in Brown color from this series has traditionally
been listed with line perforation at a gauge of 13 x 13. In early 2005, the author was
82
made aware of stamps from the series reported to be perforated 13.5 x 13.5. While the
reported stamp is actually perforated with the B perforation type listed below at 13.25 x
13.25, many other differing gauges were found because of this first report.
Through measurements of actual stamps, it was found that the majority of the
Kroner stamps from this series are perforated at a gauge of about 12.75 on all sides. A
significant variety of different perforation measurements have been found on the stamps
from this series.
The stamps of the normal perforation group will be listed as perforation type A,
while the newly discovered perforation groups will be listed as B, C, D, etc. Each
denomination will have a listing of the perforation gauges that are known at this time. In
theory, all denominations should occur with all of the various perforations with the
exception of the compound perforated “J” listing. Other measurements will likely be
found, including other compound perforated stamps. The various perforation
measurements that have been found are listed below:
A 12.75 x 12.75
B 13.25 x 13.25
C 13.25 x 13
D 13.25 x 12.75
E 13.2 x 13.2
F 13.1 x 13.1
G 13 x 13
H 13 x 12.75
I 12.75 x 13.25
J Top 13.25, Left and Right 12.75, Bottom 13
JU-7a
Denomination: 1 Kr.
Color: Brown in shades
Quantity Issued: (Estimated 11,500)
The estimated total includes both colors of JU-7.
The total number of issued stamps for both JU-7 and
JU-12 is 20,000.
Notes: The following perforation types have been
registered: A
So far this is the only denomination that has not been
found with multiple perforation gauges.
83
JU-7b
Denomination: 1 Kr.
Color: Light Brown in shades
JU-12 is 20,000.
registered: A, G
So far this is the only denomination that has not been
found with multiple perforation gauges.
JU-8a
Denomination: 2 Kr.
JU-13 is 20,000.
registered: A, B, D, J
JU-8b
Denomination: 2 Kr.
JU-13 is 20,000.
registered: A, G
84
JU-9a
Denomination: 5 Kr.
JU-14 is 20,000.
registered: A, B, E, F, G, H
JU-9b
Denomination: 5 Kr.
JU-14 is 20,000.
registered: H
JU-10a
Denomination: 10 Kr.
JU-15 is 20,000.
registered: A, B, C, D, I
85
JU-10b
JU-15 is 20,000.
registered: A?
JU-11a
JU-16 is 20,000.
registered: A, B, C, G
JU-11b
JU-16 is 20,000.
registered: A?
86
TYPE ILLUSTRATIONS
1 Kr.
*** Special note. The type numbers have been reversed as compared to the listings in
Soot-Ryen. Examination of a small number of multiples shows that they occurred as
shown below in the sheet.
Type 1
• Color spot just below and to the left of the lower
left corner of the value tablet.
• Thick spot in the inner frame line below ER of
JUSTERBESTYRELSE.
• Small diagonal color line in lower right
ornament.
• Small scratch to the left of the K in KGL.
Type 2
• Two color spots in the white area above and to
the right of the crown.
• Color spot in the middle base of the 1.
• The top of the upright in the K of the left Kr is
cut off at an angle.
• Color spot at the top of the first S in
JUSTERBESTYRELSE.
• Color spot above the bottom curl of the left
frame line.
87
2 Kr.
Type 1
• Color spots above the left Kr.
• Thick spot in the inner left frame line about
2mm below the upper left corner of that line.
• Color spot below and to the left of the 2.
• Two color spots below the K in the right Kr.
• Several color spots along the left side of the
value tablet.
• Color spot above the right leg of the K in the
right Kr.
• Two small color spots in the ball of the 2.
Type 2
• B in JUSTERBESTYRELSE with broken base.
• Color spot in the middle of the upright of the “r”
in the right Kr.
• Color lump on the top of the upper right corner
of the value tablet.
88
5 Kr.
Type 1
• Color spot above the upper right corner of the
value tablet.
• Color spot above the upright of the K in the
right Kr.
• Small break in the top frame line near the upper
left corner.
• Lower curl of inner right frame attached to the
interior design.
Type 2
• Small cut in the value tablet above the r in the
left Kr.
• Large break in the frame line to the right of the
value tablet.
• Small white spot on the right side of the upright
of the K in the left Kr. Located just below the
joint with the lower leg.
• Small color spot between the lower feet of the
lion.
89
10 Kr.
Type 1
• Small cut in the value tablet below the K in the
left Kr. (Usually)
• Dent in the middle left side of the K in the right
Kr.
• White punctuation between TY of
JUSTERBESTYRELSE. (Variable size.)
Type 2
• Defective lower portion of the B in
JUSTERBESTYRELSE.
• Small color spot below and to the right of the
base of the ax handle.
• Bumps on the value tablet above the r in the
right Kr and to the right of the same letter.
• Color spot in the r in the right Kr.
• White punctuation between TY of
JUSTERBESTYRELSE. (Similar to Type 1 but
much smaller.)
90
20 Kr.
Type 1
• Small dent in the left side of the value tablet
near the top of the K.
• Color spot above and to the left of the 2.
• Color spot under the K in the right Kr.
• The bottom right leg of the second R in
JUSTERBESTYRELSE is cut off.
Type 2
• Color spot hanging off of the lower right corner
of the value tablet.
• Break in the frame line above the upper right
corner of the value tablet.
• Color spot to the left of the lower left corner of
the value tablet.
• Colored line in the r in the right Kr.
91
Plate Reconstruction (1877 Kroner Series)
A partial reconstruction of the printing stone for this series was possible through
study of a large number of attached units. Unfortunately the small quantity of attached
units for the 1 and 2 Kr denominations and to some extent the 20 Kr denomination, have
made a complete reconstruction impossible at this time.
1 Kr – Type 1
a – Diagonal white line below the first S in JUSTERBESTYRELSE
b – Color spot in the lower left corner of the first E in JUSTERBESTYRELSE
c – Horizontal color line crosses the right branch of the Y in JUSTERBESTYRELSE
d – Very faint vertical line runs between the lower left corner of the first E in
JUSTERBESTYRELSE and the bottom of the design area
e – White line extends down and to the right from the bottom of the shield above the first
T in JUSTERBESTYRELSE
f – Faint color line to the right of the right ball in the left ornament
g – Upper frame line broken to the right of the left Kr.
h – Large color spot attaches the inner frame line to the top of the design area above the
final E in JUSTERBESTYRELSE
i – Large irregular white spot above the right ornament
1 Kr – Type 2
a – White spot to the right of the top of the r in the right Kr.
- Small white line just above the top of the first S in JUSTERBESTYRELSE
- Color spot on the interior of the outer frame below the left ornament
b – Elongated white spot below the space between JU in JUSTERBESTYRELSE
c – Large white vertical spot touches the top of the final S in JUSTERBESTYRELSE
d – Small color spot between the design area and the inner right frame to the right of the
second R in JUSTERBESTYRELSE
e – A white spike extends up and to the right from the right joint of the crown and shield
f – A fine curved white flaw runs from the final E in JUSTERBESTYRELSE to the edge
of the design area to the right of the final S in JUSTERBESTYRELSE (Bows down)
g – A fine curved white flaw runs from the final E in JUSTERBESTYRELSE to the edge
of the design area to the right of the final S in JUSTERBESTYRELSE (Bows up)
- White spot to the right of the Y in JUSTERBESTYRELSE
- White line connects the N and the period that follows
h – Color spot on the outer right frame to the right of the right Kr. (This is not the extra
thickening normally seen on Type 1 stamps, but a crescent moon shaped spot)
i – White line to the left of the lower right leg of the K in KGL.
92
Shown below is a pair of JU-7 showing the orientation of the two transfer types.
1 unknown 2 a 1 a 2 c 1 c
1 Kr 1 Kr 1 Kr 1 Kr 1 Kr
1 h 2 d 1 d
2 b 1 b
1 Kr 1 Kr 1 Kr
1 Kr 1 Kr
2 Kr – Type 1
a – Large curved color spot covers parts of the inner frame to the right of the final E in
JUSTERBESTYRELSE
b – Color spot in the bottom line of the second E in JUSTERBESTYRELSE
c – Inner frame thinned just to the right of the upper left corner of the design area
- Outer right frame broken to the right of the second T in JUSTERBESTYRELSE
- Vertical white spot directly above the left ornament
d – Broken frame line above the 2
e – Short horizontal white line to the right of the period after the left Kr.
93
2 Kr – Type 2
a – Cut into the design area below the J in JUSTERBESTYRELSE
b – Large diagonal white spot below and to the left of the J in JUSTERBESTYRELSE
c – Horizontal white line to the left of the third E in JUSTERBESTYRELSE
d – Faint white line connects the second T in JUSTERBESYRELSE to the shield
e – Large break in the outer right frame just above the right ornament
f – Short diagonal white line between the N. and J in JUSTERBESTYRELSE
- White line extends down from the bottom of the U in JUSTERBESTYRELSE
g – Whit spot near the top of the design area above the left leg of the K in the left Kr.
h – Vertical white line below the lower right leg of the right Kr.
i – Color spot on the bottom of the lower inner frame just to the right of the left ornament
2 a 1 a
2 c 1 c
2 Kr 2 Kr
2 Kr 2 Kr
1 b
2 Kr
5 Kr – Type 1
Position 6 – Cut in the value tablet over the r in the right Kr.
- Colored area covers part of the J in JUSTERBESTYRELSE
- Horizontal line below and to the left of the first S in JUSTERBESTYRELSE
Position 16 – Diagonal line over the upper right corner of the K in the left Kr.
Position 26 – White dot far above the top line of the final E in JUSTERBESTYRELSE
- Faint white dot to the left of the LS in JUSTERBESTYRELSE
Position 36 – A very thick portion remains of the normally very faint outer frame line to
the right of the value tablet
Position 46 – Faint diagonal line over the r in the left Kr.
Position 56 – White dot below the B in JUSTERBESTYRELSE
- White spot to the left of the 5
Position 66 – White spot above and to the right of the final E in JUSTERBESTYRELSE
- Short faint vertical white line to the right of the 5
- Very faint vertical plate flaw runs up from the upper left corner of the shield
Position 76 – Faint plate flaw runs from the upper left corner of the value tablet to the
crown
Position 86 – Broken outer right frame line at the right ball of the right ornament
Position 96 – Almost horizontal broken white runs above or through all the figures of the
value tablet
Several positions have varying degrees of color spots in the stem of the 5. Stamps from
position 36 show this as a significant break in the stem.
94
5 Kr – Type 2
Position 5 – White spot below the left leg of the K in the right Kr.
Position 15 – Colored line crosses the upper right leg of the K in the left Kr. at the joint
Position 25 – Large white line extends to the left from the second R in
JUSTERBESTYRELSE
- Curved plate flaw crosses much of the lower left design area
- Broken left ball of the right ornament
- White spot touches the right side of the B in JUSTERBESTYRELSE
Position 35 – White spot at the top of the L in JUSTERBESTYRELSE
Position 45 – Color spot in the left leg of the K in the right Kr.
- Very faint plate flaw runs down to the right through the r in the right Kr.
Position 55 – White spot to the left of the J in JUSTERBESTYRELSE
- White spot to the right of the top of the K in the right Kr.
Position 65 – The TE in JUSTERBESTYRELSE is partially covered by color shading
-Several colored spots under the first R in JUSTERBESTYRELSE between the
design area and the inner frame
Position 75 – Very short diagonal white line just above the right ball of the right
ornament
Position 85 – Round nearly colorless spot to the right of the second S in
JUSTERBESTYRELSE
Position 95 – Color spot in the left leg of the first R in JUSTERBESTYRELSE
- White spot just below and to the left of the lower left corner of the K in the right Kr.
- Break in the outer right frame to the right of the final S in JUSTERBESTYRELSE
*** The later impressions of position 25 also have a white spot in the upper left corner of
the design area, a white spot above the K in KGL., and a white spot to the left of the G in
KGL.
*** The flaw present on position 65 may have been partially repaired at some time
during the production of JU-14. Two examples are known showing some sort of plate
alteration that caused a large are to be much lighter in the printing than the surrounding
area. One such stamp is shown here courtesy of the Brofos collection.
95
10 Kr – Type 1
Position 4 – The left rear foot of the lion is open with missing toes (similar to position 24)
-The lower outer frame is broken/very faint under the right feather of the left
ornament
Position 14 – Faint white horizontal line extends to the left from the band of the crown
Position 24 – The left rear foot of the lion is open with missing toes (similar to position 4)
- White spot to the right of the final S in JUSTERBESTYRELSE
- White spot between the 10 and the top of the value tablet
Position 34 – Very small cut in the design area below the first S in
JUSTERBESTYRELSE
Position 44 – Faint nearly vertical white line under the second E in
JUSTERBESTYRELSE
Position 54 – White line extends to the R from the top of the Y in
JUSTERBESTYRELSE to into the space between Y and R
Position 64 – Two faint white spots to the right of the final E in JUSTERBESTYRELSE
Position 74 – The left ornament has a double white point
Position 84 – The second line from the left in the shield is broken near the lower left
corner of the shield
Position 94 – White spot to the right of the L in JUSTERBESTYRELSE
- Horizontal line runs through the L in KGL.
10 Kr – Type 2
Position 3 – Small white spot below the first S in JUSTERBESTYRELSE
- Faint white spot inside the loop of the J in JUSTERBESTYRELSE
- Often there is a faint horizontal line under the left Kr.
Position 13 – White spot just to the left of the crown
Position 23 – Long curved plate flaw extends from the left Kr. past the cross on the top of
crown
Position 33 – Large white spot connects the bases of RB in JUSTERBESTYRELSE
Position 43 – White spot distantly above and to the right of the final E in
JUSTERBESTYRELSE
- The top outer frame is broken at the upper left corner
- Faint horizontal white line to the left of the J in JUSTERBESTYRELSE
Position 53 – The period after N. looks like an inverted comma
Position 63 – The corner of the design area directly above the left ornament has an extra
short vertical white line
Position 73 – White spot near the left edge of the shield level with the space between N.
Position 83 – Short curved white line below the first S in JUSTERBESTYRELSE
-Color spot on the outside of the lower outer frame below the J in
JUSTERBESTYRELSE
Position 93 – Lower inner frame nearly broken below the first S in
JUSTERBESTYRELSE
96
20 Kr – Type 1
Position 2 – White spot inside the top of the 2
- White spot under the shield above the first T in JUSTERBESTYRELSE
- White spot under the U in JUSTERBESTYRELSE
Position 12 – Small white spot between the bases of JU in JUSTERBESTYRELSE
- Small white spot to the left of the J in JUSTERBESTYRELSE
Position 22 – White spot immediately to the left of the ball of the 2
Position 32 – (White spot far to the left of the G in KGL.)
Position 42 – (Small vertical white line near the top of the design area above the upper
right corner of the shield)
Position 52 –
Position 62 –
Position 72 – White dot to the right of the orb at the top of the crown
Position 82 – Deformed K in the left Kr.
- 2 feathers of the right ornament are attached to the outer right frame
Position 92 – Very large white plate flaw covers part of the bottom of the first S in
JUSTERBESTYRELSE and a large part of the surrounding area
- White line sticks out of the middle of the right side of the shield
Unplated constant varieties:

a – Large white spot to the right of the crown
b – Strong short vertical line to the right of the cross on the top of the crown
- Almost horizontal plate flaw to the right of the second S in JUSTERBESTYRELSE
20 Kr – Type 2
Position 1 – Short diagonal white line in the upper left corner of the design area
Position 11 – Small vertical white line to the left of the U in JUSTERBESTYRELSE
Position 21 – Large white spot to the right of the B in JUSTERBESTYRELSE
- Upper right corner tip of the shield is extended to the right
Position 31 – (White spot above the lower line of the final E in JUSTERBESTYRELSE)
Position 41 – (Large blimp shaped plate flaw extends up and to the right from the final E
in JUSTERBESTYRELSE)
Position 51 –
Position 61 –
Position 71 – Diagonal white line above the K in the right Kr.
Position 81 – Color spot in the stem of the Y
- Color spot outside the left frame to the left of the G in KGL
Position 91 – White spot to the right of the space between TY in JUSTERBESTYRELSE
The stamps placed here as positions 31, 32, 41, and 42 are tentative based on the
observation of the imperforate example of what is thought to be position 41. This stamp
bears a strong crease at the bottom of the stamp that is indicative of a fold across the
middle of the sheet. No direct evidence has been found to place these stamps in their
respective positions in the sheet.
97
Imperforate Adjustment Fee Stamps
A small note is made on page 44 of the Soot-Ryen reference that the Kroner
denominations of JU-7 through JU-11 are known to exist imperforate. Apparently a
single sheet of these stamps was released and eventually divided up at some time in the
distant past. Examples are listed and shown below. It is possible that these may have
been trial printings or archival copies. This is supported by the fact that these stamps are
all unused.
Assuming that only a single sheet of stamps was left in imperforate condition, a
total of only twenty (20) stamps of each denomination could be possible. These should
be considered to be extremely rare varieties. It should be noted that variations in colors
of the illustrated specimens is based on the use of different scanners making the images.
JU-7a Imperforate
Denomination: 1 Kr.
Color: Brown
Delivery Date: These error stamps were likely never
released through regular channels.
Usage Dates: All known specimens are unused.
Quantity Issued: (Estimated 20)
Notes: Very few sales of this stamp have even taken
place. The few examples that exist are spread among a
very few collections where many have resided for a
significant time period.
In general these stamps seem to have been separated
from one another with a minimum of care, often
exhibiting variable sized margins and rough cuts.
Soot-Ryen-7 (Noted in text only) Brofos-Nelson-Unlisted Skanfil-Unlisted
JU-8a Imperforate
Denomination: 2 Kr.
Color: Brown
98
JU-9a Imperforate
Denomination: 5 Kr.
Color: Brown
JU-10a Imperforate
Color: Brown
99
JU-11a Imperforate
Color: Brown
To date, the author has only been able to account for a total of 15 of the 100 possible
stamps from this sheet. Additional photographs of other examples would be appreciated.
Illustrated below is a composite image of the Brown, Light Brown, and Wine Red Kroner
denominations from the 1877 Series.
100
The imperforate stamps from the Paul Jensen exhibition collection.
101
Wine Red Set
The stamps with a dark Brownish Red color are somewhat less commonly found
than the previous Brown series, but these are not uncommon stamps. All examined
stamps are perforated either 12.75 or 12.6 on all sides. Stamps perforated at 12.75 are
considered to be perforation type A, and the stamps perforated at 12.6 are type B.
The color of the stamps in this set does vary from a very dark Wine Red to a
medium Violet Red color.
According to Soot-Ryen, this color group came into usage later than the Brown
stamps of JU-7 to JU-11.
JU-12
Denomination: 1 Kr.
JU-12 is 20,000.
Notes: The brown version of the Kroner denominations
from this series have traditionally been listed as being
less common than the brick red versions. It is the
experience of the author that the opposite is true.
JU-13
Denomination: 2 Kr.
JU-13 is 20,000.
This is the least commonly observed denomination of
this set
102
JU-14
Denomination: 5 Kr.
JU-14 is 20,000.
A, B
JU-15
JU-15 is 20,000.
Shown here are extremely rare multiple denomination pairs containing JU-14-JU-15 and
JU-15-JU-16. Both pairs are illustrated courtesy of the Brofos collection.
103
JU-16
JU-16 is 20,000.
Shown above is a reconstructed pair of JU-13. These two stamps were purchased on two
different continents 4 years apart.
104
Perforation Error Adjustment Fee Stamps
A small number of perforation errors are known from this series. Most are known
by only one or two examples. The list of known varieties has grown by just four since the
publication of the Soot-Ryen reference in 1975 and Brofos-Nelson in 1983. It should be
noted that the completely imperforate versions of numbers JU-7 through JU-11 are
discussed in their own section beginning immediately prior to JU-12.
From the fact that several different perforation varieties are known from a fairly
small stamp production, it is apparent that the quality control at Lyng for the production
of these stamps was significantly less than that for the production of postage stamps.
The known errors are listed here, all are illustrated with the exception of one
variation that was mentioned in Soot-Ryen but not listed later in the Brofos-Nelson
reference. It is possible that this stamp does not exist.
JU-4
Notes: This error is the least visible of the listed errors
in this section. It exhibits a minor “diamond”
perforation on the left side of the stamp. Essentially the
vertical perforations were executed two times at a very
small distance apart from each other.
Previous catalog numbers: Unlisted
JU-5
Notes: This error exhibits vertical double perforation at
the right side of the stamp. In the case of the known
specimen, the secondary perforations are a type of blind
perforation that did not punch completely through the
paper. They are difficult to see unless the stamp is
directly observed.
(One used single is known.)
The illustrated specimen is shown courtesy of the
Brofos collection.
Previous catalog numbers: Brofos-Nelson-5a
105
JU-9
Denomination: 5 Kr.
Notes: This error is imperforate at top of stamp.
The nature of this error leads one to believe that all or
most of the other denominations that came in this same
sheet of stamps could be found with the same error.
(One no-gum un-cancelled single, and a used single are
known)
The used single shown below is courtesy of the Brofos
collection.
JU-10
Notes: This error occurs as a lack of horizontal
perforations between stamps
sheet of stamps could be found with the same error. So
far the 20 Kr. stamp is also known. The 5 Kr. stamps
shown above may also originate from such pairs.
(At least one used block of four stamps known)
The illustrated stamps are shown courtesy of the Brofos
collection.
106
JU-10
Notes: This error occurs as a horizontal double
perforation at the bottom of the stamp.
sheet of stamps could be found with the same error.
(At least one pair known)
collection.
Previous catalog numbers: Brofos-Nelson-10b
(Incorrectly noted as vertical in the Brofos-Nelson
catalog)
JU-11
Denomination: 20 Kr. Type 2
Notes: This error is imperforate at the left side of the
stamp.
(A used block of four stamps, and a used single are
known)
collection.
107
JU-11
Notes: This error occurs as a lack of horizontal
perforations between stamps
sheet of stamps could be found with the same error. So
far the 10 Kr. stamp is also known. The 5 Kr. stamps
shown previously may also originate from such pairs.
(At least one used block of four stamps known)
JU-16
Notes: This error occurs on a pair that is imperforate
vertically between stamps.
(At least one used pair and four used singles are known)
The illustrated pair and lower single stamp are shown
courtesy of the Brofos collection
108
JU-16
Denomination: 20 Kr. No photo of this stamp
Notes: This error occurs as a horizontal doubled is currently available.
perforation at the top of the stamp.
(At least two singles are thought to be known)
Previous catalog numbers: Mentioned in Soot-Ryen
but not listed in Brofos-Nelson
JU-21 Type 4 and Type 5

Denomination: 1 Kr.
Notes: This error occurs as a vertical double
perforation at the left or right side of the stamp.
(At least three singles known) The two known stamps
with the doubled perforation at left are from the same
sheet position and therefore must be from different
sheets of stamps.
collection.
109
JU-29 Type 1
Denomination: 1 Kr.
Notes: This error occurs as a vertical double
perforation at the right side of the stamp.
(At least two used singles known)
Brofos collection.
JU-36
Denomination: 5 Kr.
Notes: This error is imperforate at the right side of the
stamp. This occurs at the right margin of the sheet.
(13 or more no-gum mint examples are known.) The
known examples originate from two different sheets.
While this is likely the most common error adjustment
fee stamp, it occurs on one of the least common stamps
of the entire type of stamp.
JU-37
Denomination: 1 Kr.
Notes: This error is imperforate at the left side of the
stamp. This occurs at the right margin of the sheet.
(At least one used single known)
This stamp provides evidence that the 1909 series was
organized denominations ascending from left to right.
Brofos collection.
110
SECOND DESIGN
M. Lyng again received the contract to print new stamps in 1899. The company
was now under the direction of Lyng’s son Bertram Frithjof Lyng. Because of the length
of time that had passed since the printing of the first series, the printing stones had been
recycled, and the original engraved die no longer existed or was not available.
The firm ordered a new original die which was not as well made as the first one
had been. The size of the design is the same at about 28.3mm to 28.5mm tall and about
21.8mm wide for the Öre denominations. The Kroner denominations are 28.8mm tall
(Type IIa.2). The only similarly sized stamps are JU-34 through JU-36 and JU-41
through JU-45 at about 29.0 mm tall (Type IIc and Type IIe). The lion is much coarser
than in the design of the 1877 stamps, and the vertical lines in the shield are much closer
together to the left of the lion than they are to the right of the lion. Most obviously
different is the cross at the top of the crown which is now a plain cross, rather than the
Maltese cross of the first series. The various text elements are also slightly altered in
appearance with a much less smooth blocky look to the letters. See the identification
pages earlier in the chapter for additional information.
The Lyng company continued to produce the adjustment fee stamps for the
duration of their usage.
It is unknown if this new original die was engraved, or if it may have been
produced by some other method. The design produced by this new original is called
Type II. Sub-types are listed at their respective series.
All series from this point forward are perforated at a gauge of 11.5 x 11.5. As
was the case with the first series, they are all line-perforated.
Series of 1900
The stamps from this printing represent Design Type IIa.
The lower left ornament lacks the flaw on the middle feather that is
present on all subsequent printings. This second series of adjustment
fee stamps contains only some of the denominations that were
originally issued in 1877. It is clear that the highest and lowest
denominations were not being used as much as these middle values.
The stamps of this series were printed in 1899 and released in
January 1900.
The paper for this series is relatively thick and of high quality. These are best
looking stamps of the Juster stamps overall. They usually have a very sharp appearance,
above average centering, and good perforations.
The total number of stamps issued for this series in 1900 is 60,000, but no
specifics are known as to how this number is divided up among the various
denominations. The delivery was likely evenly divided between Öre and Kroner
denominations. Author estimates of issued quantities are listed at the various stamps.
111
Stamps with doubled printing:
Many of the stamps from this series have been observed with various degrees of
doubled printing. These stamps exhibit a form of doubled printing which was most likely
caused by the improper removal of ink from the printing stones between impressions.
Some stamps show significant doubling on the entire design, while others are only
doubled on small portions of the frame lines.
Both of the stamps above originated with the Soot-Ryen collection, and were likely the
inspiration for his comments about doubled frame lines and printing on these stamps.
Each has significant doubling on major portions of the design. The photo below
illustrates a simple doubling on a single frame line.
112
Öre Denominations
organized from right to left across the sheet. Each denomination occupied either two or
three vertical rows. Each vertical row on the right contained stamps of Type 1, while
stamps in the left row (5 and 10 Öre) or middle row (20 and 50 Öre) contain Type 2. The
left rows for the 20 and 50 Öre each contain Type 3 stamps. The sheet is diagrammed
below.
Unlike the series from 1877, no stamps of the 1 Öre or 2 Öre denominations were
produced. It is likely that the supplies of the lowest denominations were still in good
supply while the other denominations were being used faster.
50 Öre 20 Öre 10 Öre 5 Öre

T.3 T.2 T.1 T.3 T.2 T.1 T.2 T.1 T.2 T.1
T.3 T.2 T.1 T.3 T.2 T.1 T.2 T.1 T.2 T.1
T.3 T.2 T.1 T.3 T.2 T.1 T.2 T.1 T.2 T.1
T.3 T.2 T.1 T.3 T.2 T.1 T.2 T.1 T.2 T.1
T.3 T.2 T.1 T.3 T.2 T.1 T.2 T.1 T.2 T.1
T.3 T.2 T.1 T.3 T.2 T.1 T.2 T.1 T.2 T.1
T.3 T.2 T.1 T.3 T.2 T.1 T.2 T.1 T.2 T.1
T.3 T.2 T.1 T.3 T.2 T.1 T.2 T.1 T.2 T.1
T.3 T.2 T.1 T.3 T.2 T.1 T.2 T.1 T.2 T.1
T.3 T.2 T.1 T.3 T.2 T.1 T.2 T.1 T.2 T.1
The total quantity of delivered stamps was likely 30,000 giving a total of 300
sheets of stamps in the delivery. Exact delivered quantities are not known.
The stamp color is found in two main groups. Stamps with lighter blue color
shades are only seen on about 20% of the observed stamps. The remaining 80% of the
observed stamps occur in a variety of shades of dark blue.
The few observed plate flaws are very minor compared to the 1877 series.
JU-17a
Color: Blue
Delivery Date: January 1900
Notes: There are two transfer types for this issue.
This color group is much less often seen than the
following group.
Stamps from this entire series are very unusually
encountered. This denomination is the most difficult to
locate.
113
JU-17b
Color: Dark Blue
This color group is more often seen than the lighter “a”
color stamps.
encountered. This denomination is the most difficult to
locate.
JU-18a
Color: Blue
following group.
encountered. This denomination is less difficult to
locate than the 5 Öre stamps, but is still very unusual to
locate.
JU-18b
Color: Dark Blue
color stamps.
See JU-18a for rarity information.
114
JU-19a
Color: Blue
Notes: There are three transfer types for this issue.
following group.
While not common, this denomination and the 50 Öre
are the most available denominations of the series.
JU-19b
Color: Dark Blue
color stamps.
JU-20a
Color: Blue
following group.
115
JU-20b
Color: Dark Blue
color stamps.
The composite photograph at right

illustrates difference in color found in
this series. The scans were made by
the same scanner.
This is a very unusual

attached pair of JU-17b and
JU-18b.
116
Illustrated here is a block of 30

stamps from the bottom three rows of
the stamp sheet. This is one of the
largest known if not the largest known
surviving units from this issue.
This block clearly illustrates
the sheet organization as described at
the beginning of the description of this
series. It also shows how very nicely
centered the stamps from this series
were perforated.
The partial plate reconstruction
shown later in this section is primarily
based on observation of this block.
Additional stamps from this same
sheet helped to add to the
reconstruction. A total of 48 stamps
are known to the author from this one
sheet. The other large unit from this
sheet is shown at the end of the plating
section.
Large units from this series are
extremely unusual to encounter
compared to the following 1904
Series.
Unused stamps from this series
are also very unusual to find when
compared with the Öre stamps from
the following series.
(Illustration courtesy of the Brofos

collection)
117
TYPE ILLUSTRATIONS
5 Öre
Type 1
• Color spot in the ball of the 5.
• Often a small break in the right frame line to the
right of the e in Öre.
• Break in the shield line to the right of the tail.
Type 2
• Break in the right frame above and to the right
of the e in Öre.
• One or more small color spots in the right
upright portion of the 5.
• Small cut in the top of the final E in
JUSTERBESTYRELSE.
118
10 Öre
Type 1
• 2 small color spots in the right side of the 0 in
10.
• Color spot above the Ö in the right Öre.
• Upper left corner of the value tablet rounded.
• Lower left corner of the value tablet very
sharply pointed.
Type 2
• Color spot on outer frame line below B in
JUSTERBESTYRELSE.
• Upper left corner of value tablet with sharp
point sticking out to the left.
• Small white spot below the J in
JUSTERBESTYRELSE.
• Small dent in the bottom of the 0.
119
20 Öre
Type 1
• Bump on the value tablet above the left part of
the 0 in 20.
• Color spot just above the outer frame between
the 2 and 0.
• Small dent in the right side of the e in the left
Öre.
• 0.6mm between the 0 and the right Ö.
• Color spot in the right Ö.
• Color spot in the left part of the 0.
Type 2
• Color spot between the outer frame and value
table the left of the top of the left Ö.
• Color spot outside of the outer left frame just
below and to the left of the left Ö.
• White spot in the lowest feather of the lower left
ornament.
120
Type 3
• Cut in the top right end of the G in KGL.
• The space between the bottom of the value
tablet and the inner frame becomes narrower at
the right side of the design.
• Thick spot in the right inner frame line, near the
upper right corner.
• Color lump on the bottom of the value tablet
below the left Ö.
A multi-denominational pair with Type 3 of JU-19 and Type 1 of JU-20.
121
50 Öre
Type 1
• Color spot on the inner frame near the left curl.
• Small diagonal line going up and to the left
from the bottom outer frame toward the right
curl of the bottom inner frame.
• Color spot in the left part of the 0 in 50.
Type 2
• Color spot above the right Ö.
• Color spot attaches the inner left frame line and
main design just above the lower curl.
• Dent in the backside of the in e in the right Öre.
122
Type 3
• Color spot in the left part of the shield below
and to the left of the lions knee.
• Color spot in the top of the cross bar of the 5.
• Small bump on the bottom of the design near
the lower right ornament.
Below are illustrated additional multiples from this series.
123
Due to a lack of large units, only small portions of the sheet have been
reconstructed. It is very likely that additional information will be added in future editions
as additional units are studied. Through the observation of the block of 30 stamps and a
limited number of other attached units, a partial reconstruction of the printing stone has
been accomplished. Additional study is required to advance this reconstruction.
Especially needed are vertically attached stamps.
Special note should be taken that many stamps from this series have very thick
ink. This makes attribution of small characteristics very difficult. The present author
acknowledges that there may be errors in the descriptions for this series.
Shown here is a chart of the positions that have been reconstructed to date:
7 8 9
17 18 19 20
26 27 28 29 30
32 33 34 35 36 37 39 40
42 43 44 45 46 47 49 50
51 52 59 60
61 67 68 69 70
71 72 73 74 75 76 77 78 79 80
81 82 83 84 85 86 87 88 89 90
91 92 93 94 95 96 97 98 99 100
5 Öre Type 1
Position 10 –
Position 20 – Lower inner frame line nearly broken below the left ball of the right
ornament
- Several white spots of irregular shape are located below and to the right of the Ö in
the left Öre
Position 30 – Rounded upper right corner of the value tablet
- Broken outer right frame line to the right of the value tablet
Position 40 – (The observed stamp does not seem to have any characteristics unique to
the position in the sheet.)
Position 50 – Small color spot far beyond the right frame to the right of the TY in
JUSTERBESTYRELSE
Position 60 – Color spot outside the lower frame below the JU in
JUSTERBESTYRELSE
- Inner and outer right frame connected by a thin line to the right of TY of
JUSTERBESTYRELSE
Position 70 – Color spot outside the outer left frame to the left of the L in KGL.
Position 80 – Diagonal white line in the design area above the final E in
JUSTERBESTYRELSE
Position 90 – Faint white spot to the right of the second R in JUSTERBESTYRELSE
Position 100 – Color spot in the lower left end of the final S in JUSTERBESTYRELSE
124
5 Öre Type 2
Position 9 – Small color spot between the value tablet and upper frame line to the right of
the 5
Position 19 – Very short vertical white line above and to the left of the K in KGL.
Position 29 – Small white spot above the right ornament far to the right of the second ST
in JUSTERBESTYRELSE
Position 39 – Color spot above the upper frame over the Ö in the right Öre
Position 49 – Two color spots above the upper left corner frame line
- The two curls of the left ornament are connected by a very thin color line
Position 59 – Very faint color spot far to the right of the right frame beyond the second R
in JUSTERBESTYRELSE
Position 69 – Large color bump on the inner right frame line near the upper right corner
Position 79 – Small color dot between the value tablet and the upper frame line to the
right of the 5
Position 99 – Small color spot between the value tablet and frame line below the r in the
right Öre
- Color spot below the bottom frame line to the right of the left ornament
10 Öre Type 1
Position 8 – Very small color spot below the lower outer frame below the left ball of the
right ornament
Position 18 – Small color spot outside the outer left frame to the left of the middle feather
of the left ornament
- Color spot above and to the right of the upper right corner of the outer frame
Position 28 – Two color spots on the interior of the outer right frame just above the final
E in JUSTERBESTYRELSE
Position 38 –
Position 48 –
Position 58 –
Position 68 – Color spot between the value tablet and inner frame line below the e in the
left Öre
Position 78 – Color spot on the top frame line above the r in the left Öre
Position 88 – White spot above the upper left corner of the shield
Position 98 – White spot below and to the right of BE in JUSTERBESTYRELSE
125
10 Öre Type 2
Position 7 – Thin colored line runs through the bottom of the second E in
JUSTERBESTYRELSE
Position 17 – Short thin white line connects the second E in JUSTERBESTYRELSE to
the shield
Position 27 – Color spot to the left of the upper left corner of the outer frame
Position 37 – Small white spot above the left edge of the crown
Position 47 – Thin colored line runs through the top of the second E in
JUSTERBESTYRELSE
Position 57 –
Position 67 – White spot to the right of the third E in JUSTERBESTYRELSE
Position 77 – Color spot in the bottom of the second E in JUSTERBESTYRELSE
Position 87 – Color spot outside the left frame line to the left of N.
Position 97 – Color spot between the value tablet and the upper frame to the right of the 0
a – Colored line crosses the bottom of the first R in JUSTERBESTYRELSE

b – White spot above the e in the left Öre
20 Öre Type 1
Position 6 –
Position 16 –
Position 26 – White spot above the first T in JUSTERBESTYRELSE
Position 36 – Very thin color lines connect shield lines above the lions’ tail
Position 46 – Diagonal white line in the colored area between the upper and middle 2
Position 56 –
Position 66 –
Position 76 – Color spot in the left middle portion of the N.
Position 86 – Color spot in the very bottom of the L in KGL.
- Color spot in the lower right B in JUSTERBESTYRELSE
- Color spot in the top of the second T in JUSTERBESTYRELSE
Position 96 – Color spot connects the bottom of the design area to the inner frame below
the first S in JUSTERBESTYRELSE
a – Design area and lower inner frame attached below the first S in
JUSTERBESTYRELSE
b – Color spot in the top of the 0
1 a 2 a 1 b 2 b
126
20 Öre Type 2
Position 5 –
Position 15 –
Position 25 –
Position 35 – Large color spot far to the left of the outer left frame to the left of the value
tablet
Position 45 – Small color spot far above the upper frame line over the r in the left Öre
Position 55 –
Position 65 –
Position 75 – (The observed stamp does not seem to have any characteristics unique to
the position in the sheet.)
Position 85 – Fine white vertical line to the right of the crown extends down from the top
of the value tablet 1mm
Position 95 – White spot to the right of the Y in JUSTERBESTYRELSE
20 Öre Type 3
Position 4 –
Position 14 –
Position 24 –
Position 34 – Color spot in the left side of the e in the right Öre
Position 44 – Faint color spot above the upper frame over the upper left corner of the
value tablet
Position 54 –
Position 64 –
Position 74 – Very small white spot to the right of the top of the crown
Position 84 – White dot near the top of the design area above the final E in
JUSTERBESTYRELSE
Position 94 – White dot to the left of the N.
a – Color spot below the bottom frame line to the right of the left ornament
b – Small white spot to the right of the crown
c – Small color spot between the value tablet and the upper frame line above the 0
d – Large color spot above the above the upper frame over the upper left corner of the
value tablet
1 a 3 a 1 b 3 b
1 c 3 c 1 d 3 d
127
50 Öre Type 1
Position 3 –
Position 13 –
Position 23 –
Position 33 – White spot to the left of the Ö in the right Öre
Position 43 – Color spot in the right leg of the N.
Position 53 –
Position 63 –
Position 73 – The upper left corners of the interior frame and the design area are attached
by a fine diagonal line
- Large color spot outside the right frame at the lower right corner of the value tablet
Position 83 – Faint white dot far to the right of the SE in JUSTERBESTYRELSE
Position 93 – Small color spot in the lower right leg of the K in KGL.
a – Color spot to the left of the left outer frame to the left of the base of the Ö
b – Short diagonal white line at the base of the value tablet just above the cross of the
crown
c – Color line crosses the r in the right Öre
d – Small color spot above the upper frame line over the re in the right Öre
50 Öre Type 2
Position 2 –
Position 12 –
Position 22 –
Position 32 – Small color spot outside the outer right frame to the right of the value tablet
- Color spot near the base of the ax blade
Position 42 – Color spot on the underside of the lower outer frame below the left
ornament
Position 52 – Color spot on the interior of the upper frame line above the left Öre
Position 62 –
Position 72 – Double break in the frame line to the right of the crown
- Large color spot outside the right frame at the upper right corner of the design area
Position 82 – Color line sticks into the right side of the 0
Position 92 – Damaged lower frames under US of JUSTERBESTYRELSE (Appears as
severe thinning and partial break in the lines)
128
50 Öre Type 3
Position 1 –
Position 11 –
Position 21 –
Position 31 –
Position 41 –
Position 51 – Colored line connects the value tablet and the upper frame line between the
left Öre and 5
Position 61 – White spot below the 5
- White spot above and to the right of the 0
Position 71 – Vertical white line runs from the bottom of the value tablet to the top of the
design area between the left Öre and 5
Position 81 – Break in the upper outer frame line just to the right of the upper left corner
Position 91 – White spot to the right of the LS in JUSTERBESTYRELSE
Shown below is a reconstructed block of 12 unused stamps that originated from the same
sheet as the previously illustrated block from the Brofos collection. This block is from
positions 32 through 37 and 42 through 47.
129
Kroner Denominations
The sheets for this series were made up of 100 stamps, with the denominations
organized from left to right across the sheet. Each denomination occupied half of the
sheet, with five transfer types of each denomination. The sheet is diagrammed below.
1 Kr. 2 Kr.
T.1 T.2 T.3 T.4 T.5 T.1 T.2 T.3 T.4 T.5
T.1 T.2 T.3 T.4 T.5 T.1 T.2 T.3 T.4 T.5
T.1 T.2 T.3 T.4 T.5 T.1 T.2 T.3 T.4 T.5
T.1 T.2 T.3 T.4 T.5 T.1 T.2 T.3 T.4 T.5
T.1 T.2 T.3 T.4 T.5 T.1 T.2 T.3 T.4 T.5
T.1 T.2 T.3 T.4 T.5 T.1 T.2 T.3 T.4 T.5
T.1 T.2 T.3 T.4 T.5 T.1 T.2 T.3 T.4 T.5
T.1 T.2 T.3 T.4 T.5 T.1 T.2 T.3 T.4 T.5
T.1 T.2 T.3 T.4 T.5 T.1 T.2 T.3 T.4 T.5
T.1 T.2 T.3 T.4 T.5 T.1 T.2 T.3 T.4 T.5
The total quantity of delivered stamps was likely 30,000 giving a total of 300
sheets of stamps in the delivery. Exact quantities are not known.
These Kroner values were organized with the denomination ascending across the
sheet from left to right. The information about this organization system comes from a
single known pair shown to Soot-Ryen by Brofos, which has a 1 Kr. stamp at the left, and
a 2 Kr. stamp to the right. This same pair is illustrated on the following page. At least
one additional pair is now known. This sheet organization has only been found on three
issues of Juster stamps. (The other issues known to be organized this way is the
“Venetian Red” series of 1908, and the series of 1909.) Soot-Ryen chose to organize the
various transfer types from right to left as he had done on all other series. Because of the
orientation of denominations within the sheet, the present author has elected to number
the types from left to right across the sheet to match the sheet organization.
Similar to the Öre stamps of this series, only some of the denominations that had
been produced in 1877 were printed in 1899. The 1 Kroner and 2 Kroner denominations
from the first series seem to have received the greatest amount of use, necessitating this
reissue of those same denominations. The reissue of the 10 and 20 Kroner stamps was
not needed until 1904, and again between 1910 and 1913. The 5 Kroner denomination
appears in all subsequent series along with the 1 and 2 Kroner stamps.
The 1983 catalog organized by Brofos and edited by Nelson indicates two main
color groups for these stamps. They are there designated as Dark Chestnut Brown and
Light Chestnut Brown. The present author originally was under the impression from
observations that the colors were not distinctly different enough to merit multiple color
listings. Additional examples show enough difference for the extremes to be listed
differently. It should be noted however, that most stamps are of a color somewhere in
between the two listed extremes.
Two stamps have been noted where the perforations had been trimmed to
resemble imperforate stamps. See the stamp illustrated at JU-22 Type 3 for an illustrated
example.
130
JU-21a
Denomination: 1 Kr.
Color: Dark Chestnut Brown in numerous shades
Notes: There are five transfer types for this issue.
The colors on this two-denomination issue are unlike
that of any other Juster stamps.
Stamps from this small set are easier to locate than the
Öre stamps of this series.
All observed examples are used in Kristiania.
The 1 Kr. stamps seem to be slightly harder to find than
the 2 Kr. denomination.
JU-21b
Denomination: 1 Kr.
Color: Light Chestnut Brown in numerous shades
The 1 Kr. stamps seem to be slightly harder to find than
Soot-Ryen-21 Brofos-Nelson-21a Skanfil-21
This unique pair shows

the organization of the
sheet with the 1 Kr.
stamps to the left and 2
Kr. to the right.
This pair is illustrated
courtesy of the Brofos
collection.
131
JU-22a
Denomination: 2 Kr.
Color: Dark Chestnut Brown in numerous shades
The 2 Kr. stamps seem to be slightly easier to find than
JU-22b
Denomination: 2 Kr.
Color: Light Chestnut Brown in numerous shades
The 2 Kr. stamps seem to be slightly easier to find than
Soot-Ryen-22 Brofos-Nelson-22a Skanfil-22
132
TYPE ILLUSTRATIONS
Due to the very thick ink used on this set, it can be difficult to determine the
transfer types of some stamps.
As noted previously, the types for this set have been renumbered from the
information provided by Soot-Ryen.
1 Kr.
Type 1 (Soot-Ryen Type 5)

• A color spot at the lower left corner of the value
tablet is nearly attached to the design below.

• Color spot to the right of the upper feather in the
lower left ornament.
• Small color spot in the middle of the 1.
133

• Small white streak in the edge of the value
tablet under the K in the left Kr. (Often very
weak.)

• Broken shield line to the right of the left rear leg
of the lion.

• Cut across the vertical lines below the right rear
leg of the lion. These are near the point of the
shield.
• Small color spot on the left outer frame to the
left of the J of JUSTERBESTYRELSE.
134
2 Kr.

• Both ends of the base of the 2 end in sharp
points.
• Color line extending from the left rear heel of
the lion to the edge of the shield.

• Small spur sticking out of the value tablet to the
left of the top of the K in the left KR.
• Often a white spot (dent) in the edge of the main
design at the same level as the base of the cross
on the crown.
• The lower right corner of the value tablet is
extended and rounded.
135

• Small color spot to the left of the lower left
corner of the value tablet.
• A fine diagonal line over the left side of the
crown.
• Small diagonal line to the left of the K in the
right Kr.

• Short vertical white line to the right of the
crown. (Often very weak.)

• A very small break in the upper frame line at the
left end.
• The ball of the 2 has a flat spot at the left side.
136
Through the observation of a number of attached units, a partial reconstruction of

the printing stone has been accomplished. This reconstruction is complete for the 1 Kr.
denomination. Reconstruction of the 2 Kr denomination is very limited due to the lack of
large units available for observation.
The various markers for the 1 Kr. are listed with their respective plate position.
In the following descriptions those noted with a * are for stamps not contained in any
known reconstruction.
1 Kr. Type 1
Position 1 – Small white spot near the bottom of the value table between and below the 1
and right Kr.
Position 11 – Fine color line crosses the lower right leg of the k in the right Kr.
Position 21 – Strong cut in the right side of the 1
Position 31 – Upper frame line is broken just to the left of the upper right corner. A small
dot is left in the middle of the break.
Position 41 – Small white dot to the left of the crown and another above the right side of
the crown
- Small white dot to the right of the point of the shield
- Two very small white dots above the final E in JUSTERBESTYRELSE
Position 51 – Strong line extending up to the left in the lower right leg of the K in the left
Kr.
- Small dot between the value tablet and the upper outer frame line above the K in the
left Kr.
Position 61 – White dot midway between the left side of the crown and left edge of the
design area
- White dot to the right of the L in JUSTERBESTYRELSE
- Short horizontal white line just above the right ornament
Position 71 – Break in the outer frame line above the left side of the 1
- Color spot immediately above the upper right corner of the outer frame
- White spot immediately to the right of the band of the crown
- Color spot in the left leg of the first R in JUSTERBESTYRELSE
- Cut in the design area above the right ornament
- Very weak part of the inner frame to the left of the N.
Position 81 – White spot between r. in left Kr. and 1
- White spot to the left of the K in the right Kr.
- White above and to the left of the crown
- Horizontal white line to the right of the crown
Position 91 – Large color spot between the legs of the lion
137
1 Kr. Type 2
Position 2 – White spot at the edge of the design area to the right of the second ST in
JUSTERBESTYRELSE
Position 12 – Color spot on the edge of the right side of the design area to the right of the
second S in JUSTERBESTYRELSE
- Color spot beyond the outer right frame near the lower right corner
Position 22 – Horizontal color line in the right lower leg of the K in the right Kr.
Position 32 – Small white spot to the left of the J in JUSTERBESTYRELSE
Position 42 – Diagonal white line to the left of the crown
- White spot below the first T in JUSTERBESTYRELSE
- Diagonal white line near the right edge of the design area above the final E in
JUSTERBESTYRELSE
Position 52 – White spot midway between r. in left Kr. and 1
- Strong diagonal white line running up to the left in upper right corner of design area
Position 62 – White spot below the period after the right Kr.
- Small white spot below and to the right of the B in JUSTERBESTYRELSE
Position 72 – White spot between the bases of TE in JUSTERBESTYRELSE
- Two small white lines to the right of the second R in JUSTERBESTYRELSE
Position 82 – White lines to the left of the bases of U and first S in
JUSTERBESTYRELSE
Position 92 – Color spot between the inner and outer left frame lines to the left of the N.
The block shown below is from position 33-35, 43-45
138
1 Kr. Type 3
Position 3 – White spot to the right of the shield point above the first R in
JUSTERBESTYRELSE
- White spot between 1 and K in the right Kr.
- White spot to the right of the final E in JUSTERBESTYRELSE
Position 13 – White spot to the left of the shield point
- White spot below the B in JUSTERBESTYRELSE
- Color spot to the right of the outer right frame near the lower right corner
Position 23 – Large white spot to the right of the crown
- White spot below and to the left of the 1
- White spot above the left leg of the K in the right Kr.
Position 33 – White spot below the bottom of the J in JUSTERBESTYRELSE
- Horizontal white line in the upper right corner of the value tablet
Position 43 – Vertical white line to the left of the L in JUSTERBESTYRELSE
- White bump on the back of the K in the right Kr.
Position 53 – Three white dots over the right side of the crown
- White spot over the upper right corner of the shield
- White spot down and to the right of ST in JUSTERBESTYRELSE
- White spot near the top edge of the design area directly above the K in KGL.
- Long horizontal colored line 2mm below the lower outer frame
Position 73 – Small white line extends to the left from the upper left corner of the K in
the right Kr.
- Small color spot at the top of the second color line to the right of the lions’ crown
- Very small color spot on the outer right frame to the right of the RE in
JUSTERBESTYRELSE
Position 83 – Color spot in the lower portion of the B in JUSTERBESTYRELSE
- White spots below the r and period in the left Kr.
Position 93 – Very fuzzy inner lower frame below the first E in JUSTERBESTYRELSE
139
1 Kr. Type 4
Position 4 – White spot to the right of the Y in JUSTERBESTYRELSE
- Short vertical white line below the first S in JUSTERBESTYRELSE
- Colors spot outside the left outer frame just below the upper left corner
Position 14 – Color spot connects the inner and lower frame above the right ornament
- White spot to the left of the shield point
Position 24 – Boomerang shaped color line to the left of the upper left corner
- Break in the outer right frame just below the upper right corner
- White spot just below the period after N.
- Color spot outside the lower frame line just to the left of the lower right ornament
Position 34 – Vertical white line over the r in the left Kr.
- Large color spot in the middle of the first R in JUSTERBESTYRELSE
Position 44 – Horizontal white line between the left Kr. and the 1
- Color spot outside the left frame near the lower left corner of the value tablet
Position 54 – Very fine white cut across the shield lines below the ax handle to the left of
the lion
Position 64 – Three small white spots to the right of the Y in JUSTERBESTYRELSE
- White spot below and to the left of JU in JUSTERBESTYRELSE
Position 74 – Break in the outer right frame above the final E in JUSTERBESTYRELSE
- White spot to the right of the final E in JUSTERBESTYRELSE
- White spot below and to the left of the J in JUSTERBESTYRELSE
- White spot below the first S in JUSTERBESTYRELSE
Position 84 – White spot to the right of the bases of EL in JUSTERBESTYRELSE
Position 94 – White pot in the value tablet at the left edge near the base of the K in the
left Kr.
Shown below is a very rare unused pair of JU-21. The stamps are from positions
83 and 84 in the sheet.
140
1 Kr. Type 5
Position 5 – Very short horizontal white line to the left of the K in KGL
- White spot below the r in the right Kr.
- White spot to the right of the cross of the crown
Position 15 – Large color spot in the right side of the 1
- White spot below the second S in JUSTERBESTYRELSE
Position 25 – Color spot on the inside of the outer left frame to the left of the K in KGL.
Position 35 – White spot under the end of the right leg of the K in the left Kr.
Position 45 – Diagonal color line outside the outer frame line above the r. in the left Kr.
Position 55 – Diagonal white line to the left of the middle of the 1
Position 65 – Similar to Position 55 but the white line is farther to the left midway
between the Kr. and 1.
Position 75 – White spot to the left of the N.
- White spot to the right and just below and to the right of the 1
- Break in the outer right frame near the lower right corner
- White spot just below the top of the design area above the final E in
JUSTERBESTYRELSE
Position 95 – White spot above the left side of the crown
- White spot to the right of the top of the 1
2 Kr. Type 1
Position 76 – White spot below the right end of the tail of the 2
Position 86 – Short horizontal white line between the left Kr. and 2
- Small white spot below and to the left of the base of the JU in
JUSTERBESTYRELSE
a – Color spot on the outer right frame to the right of the YR in JUSTERBESTYRELSE
with a smaller spot immediately to the left on the inner frame line
b – Horizontal white line to the left of the N.
- White dot to the right of the RE in JUSTERBESETYRELSE
c – Small vertical white line above and to the left of the K in the left Kr.
Shown below is a very rare unused pair of JU-22. The stamps are from positions
76 and 77 in the sheet.
141
2 Kr. Type 2
Position 77 – Small white spot above the r in the right end of the tail of the 2
- Light diagonal white line ate the right side of the design area to the right of the third
E in JUSTERBESTYRELSE
Position 87 – Color spot above the upper outer frame above the space between the left
Kr. and the 2
a – Break in the outer left frame just above the K in KGL.
- Small white spot at the lower right portion of the J in JUSTERBESTYRELSE
b – Large color spot covers the lower left corner of the value tablet
- Short diagonal white line to the left of the base of the K in the left Kr.
c – White spot to the right of the G in KGL.
- Significant color spot well below the outer frame below the right ball of the left
ornament
2 Kr. Type 3
a – Color spot in the upright of the first T in JUSTERBESTYRELSE
b – Curved white line above the upper right portion of the shield
c – Significant white spot to the right of the top of the K in the right Kr.
- Small white spot above the left ornament
- Small white spot down and to the left from the 2 near the bottom of the value tablet
d – Very large white spot to the left of the crown band
- Small white spot above the K in KGL.
- White spot to the right of the left ornament
e – White spot above and to the right of the N.
f – Color spot below the lower left corner outside the outer frame
- Long extra color line well below the left part of the outer frame line
- Small diagonal white line extends up to the left from just below the cross of the
crown
g – Large color spot above and to the right of the upper right corner of the outer frame
- Nearly horizontal white line extends to the left from the base of the 2
2 Kr. Type 4
a – Small white spot to the left of the point of the right ornament
- colored line below the right ball of the left ornament outside the outer frame
b – White spot to the right of the top of the K in the left Kr.
- Diagonal white line to the left of the right ornament
c – White spot below the space between JU in JUSTERBESTYRELSE
- White spot near the point of the right ornament
d – White spot above the left edge of the crown
- Short diagonal white line just to the left of the point of the shield
e – Small color spot connects the inner and outer lower frames below the first R in
JUSTERBESTYRELSE
f – Small cuts in the left side of the design area and inside of the inner frame to the left of
the L. in KGL.
g – Small white spot to the right of the 2
h – White spot far above the K in KGL near the top of the design area
142
2 Kr. Type 5
a – Color spot to the left of the ax handle
- White spot above the right ornament
b – Color spot outside the left frame just above the top feather of the left ornament
Shown below are diagrams for the known unplaced multiple stamps. Also shown is the
block represented by the lower diagram.
1 a 2 a 3 a 4 a 5 a
1 b 2 b 3 b 4 b 5 b
3 c 4 c
2 Kr 2 Kr
3 d 4 d
2 Kr 2 Kr
143
Series of 1904
For the first time since 1877 all of the highest and lowest denomination stamps
needed to be printed again. The previous issue of 1900 only included the most used
denominations from 5 Öre to 2 Kroner. The intervening years showed an increase in the
use of the lowest and highest denominations. This series therefore includes all of the
various issued denominations. The denominations showing the highest levels of use were
printed with larger quantities of stamps in the sheet.
Some time between 1900 and 1904 the master die used to make
printing plates was apparently slightly damaged. This resulted in a
recurrent flaw that is present on nearly all stamps printed from 1904
and forward. This flaw is a small cut in the top of the main lower left
ornament leaf. If a stamp does not have this flaw and has a plain cross
on the crown, it must belong to the 1900 series or it will be one of the
transfer types discussed later in this section.
The total number of stamps issued for this series was 60,000. These were
invoiced on 10 October 1904 in the amount of 180 Kroner, or 3 Kroner per 1000 stamps.
Soot-Ryen estimated that about one in four of the stamps were Öre denominations.
The stamps measure 28.2mm tall and 21.8mm wide on all denominations.
This series is almost always very poorly perforated. This is exhibited very well
by the illustrated strips of JU-23 to JU-28 on the following page. This was usually
caused by attempting to perforate too many sheets of stamps at a time. It is felt that poor
quality, very thin paper also contributed to the problem. The stamps from the series of
1908 often exhibit this same problem.
Öre Denominations
organized from right to left across the sheet. Each denomination occupied either two or
three vertical rows. Each vertical row on the right contained stamps of Type 1, while
stamps in the left row (1, 2, and 5 Öre) or middle row (10, 20 and 50 Öre) contain Type
2. The left rows for the 10, 20 and 50 Öre each contain Type 3 stamps. The sheet is
diagrammed below.
50 Öre 20 Öre 10 Öre 5 Öre 2 Öre 1 Öre

T.3 T.2 T.1 T.3 T.2 T.1 T.3 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1
144
For the first time since 1877, all of the denominations were printed, but in very
limited quantities. The three lowest denominations are the rarest of all Öre denomination
Juster stamps with only about 2,000 of each having been printed. It is estimated that only
100 sheets were ever produced.
Illustrated below are three mint strips of stamps that originally made up a full
horizontal row of 15 stamps from a sheet. They represent positions 31 through 45 of the
sheet.
The stamp color is found in three main groups.

Stamps with lighter blue color shades are seen on the
majority of the observed used stamps and have a very
grainy looking appearance. The minority of observed
stamps have a very Dark Blue color that has a much
smoother looking printing.
Despite the rarity of this issue, at least three full
sheets of unused stamps are known, along with smaller
pieces of a number of other sheets.
Shown is a composite photo of the three different
colors that are found on this series.
145
A rare block of 40 stamps containing JU-23 through JU-26.
146
JU-23a
Color: Blue (Greenish) in shades with very grainy print
Delivery Date: 1904
The total amount listed above includes all issued colors.
The lowest denomination Öre stamps from this series
are very scarce with only a couple thousand issued
stamps.
This color group is usually found in used condition.
JU-23b
Color: Dark Blue with smooth or slightly grainy print
Delivery Date: 1904
stamps.
A number of unused examples are known that may
represent the majority of the known specimens.
JU-23c
Color: Black Blue with smooth print
Delivery Date: 1904
stamps.
This color group is the least common of the series.
147
JU-24a
Delivery Date: 1904
stamps.
JU-24b
Delivery Date: 1904
stamps.
JU-24c
Delivery Date: 1904
stamps.
148
JU-25a
Delivery Date: 1904
stamps.
JU-25b
Delivery Date: 1904
stamps.
JU-25c
Delivery Date: 1904
stamps.
149
JU-26a
Delivery Date: 1904
While more commonly seen than the three lowest
denominations of this series, this is still a very unusual
stamp to find.
This color group is much more common than the
following group. It is usually found in used condition.
JU-26b
Delivery Date: 1904
stamp to find.
This color group is much less common than the
previous group. It is usually found in mint condition.
JU-26c
Delivery Date: 1904
stamp to find.
150
JU-27a
Delivery Date: 1904
stamp to find.
JU-27b
Delivery Date: 1904
stamp to find.
JU-27c
Color: Black Blue with smooth grainy print
Delivery Date: 1904
stamp to find.
151
JU-28a
Delivery Date: 1904
stamp to find.
JU-28b
Delivery Date: 1904
stamp to find.
JU-28c
Delivery Date: 1904
stamp to find.
152
TYPE ILLUSTRATIONS
the Soot-Ryen reference. Characteristics for some types have been taken from an article
by Arve Hoel. The author has added additional constant diagnostics to aid in
identification. For this series, as many identification points as possible are given. The
ability to study a number of large units up to a whole sheet, as well as photographs of
other large units and a full sheet has aided in the study of the types and plate flaws that
are listed.
1 Öre
Type 1
• Double punctuation after KGL.
• 1 positioned to the right of the cross on the
crown.
• Small break between the base of the tail and the
left rear foot.
• The left rear foot has shaded “toes.”
• The right front leg is strongly shaded.
Type 2
• 1 leans backward and is located directly above
the cross of the crown.
• The middle diamond of the crown headband is
attached to the lower line of the headband.
• Small color spots at the bottom of the right Ö.
• Small break in the shield line directly to the left
of the ax blade.
• The left rear foot does not have shaded toes.
• The right front leg has moderate shading.
153
2 Öre
Type 1
• The 2 is 2¼mm from the Ö.
• The RE in JUSTERBESTYRELSE are attached
by a small line at the base of the letters.
• Small break in shield line to the left of the lions’
knee.
• Type IIb.2 with an obvious cut on the middle
feather of the lower left ornament.
Type 2
• The 2 is 2½mm from the Ö.
• The B in JUSTERBESTYRELSE resembles an
8 with a very deep indent on the right side.
• Small cut in the bottom of the right leg of the
last R in JUSTERBESTYRELSE.
• Type IIb.1 with little or no cut on the middle
154
5 Öre
Type 1
• The 5 is 1mm from the top of the value tablet.
• The right loop in the crown is nearly detached at
the top.
• Small color spot below the lower left corner of
the value tablet.
Type 2
• The 5 is 0.7mm from the top of the value tablet.
• Color spot in the left part of the K in KGL.
• Small color spot in the shield to the right of the
tail.
155
10 Öre
Type 1
• The left Ö is 1.1mm from the left edge of the
value tablet.
• The 0 is 1.2mm from the right Ö.
• Top left corner of the K in KGL is cut off.
• Color spot in the bottom part of the ax handle.
Type 2
value tablet.
• Lower left corner of the right Ö is extended
slightly to the left.
• Thinned top half of the first S in
JUSTERBESTYRELSE.
156
Type 3
value tablet.
• Lower left leg of K in KGL is thinned.
• Spot on the inside of the lower outer frame
below the U in JUSTERBESTYRELSE.
20 Öre
Type 1
• The right dot above the left Ö is missing a bite
in the upper right side.
157
Type 2
• Upper right corner of the e in the right Öre has a
white “growth” resembling a corner.
• Small color spot between the inner and outer
frames below the ER in
JUSTERBESTYRELSE.
• Color spot in the bottom left part of the left Ö.
• Broken shield lines to the right of the tail end.
Type 3
• Left dot above the left Ö is thinned and tilted.
• Type IIb.1 with only a small cut on the middle
feather of the lower left ornament. The feather
on this transfer type is slightly deformed making
it larger than usual.
158
50 Öre
Type 1
• Broken shield line immediately to the left of the
ax blade.
• Small color spot directly below the ax shaft
• Color spot to the right of the lower curl in the
left ornament.
Type 2
• Break in the outer right frame line just below
the value tablet.
• Small color spot to the right of the left curl of
the lower left ornament.
• Small color spot in the upper loop of the B in
JUSTERBESTYRELSE.
• Color spot on the left rear leg of the lion.
159
Type 3
• Small color spot nearly attaches the design area
to the frame line below the right Ö.
• Color spot outside of the frame below the ST of
JUSTERBESTYRELSE.
• The lower right corner of the value tablet is
rounded off.
160
Based on the study of 2 full sheets as well as a number of smaller units and
individual stamps, this comprehensive listing of plate markers has been assembled. It
should be noted that some of the smaller markers may disappear on sheets that have
heavier inking. Numerous other flaws are found on these stamps that are either type
markers that are present on all stamps of a particular type, or incidental flaws that do not
show up on other stamps from that same position in the sheet.
1 Öre Type 1
Position 15 – Color line at the very bottom of the right Ö
Position 30 – Break in the right inner frame near the upper right corner of the design area
- Small spot on the inner frame to the left of N
Position 45 – Thickened inner frame to the right of the final S in JUSTERBESTYRELSE
Position 60 – 2 white dots immediately above the right ornament
Position 75 – Small white line extends from the bottom of U in JUSTERBESTYRELSE
- Color spot in G in KGL.
Position 90 – 2 color spots in the left leg of N
Position 105 – White dot nearly inside of the bottom portion of the final S in
JUSTERBESTYRELSE
Position 120 – A white line nearly connects the dots over the left Ö
- Short vertical white line at the very right edge of the value tablet
Position 135 – White dot and vertical white line above the right ornament
- Color spot in the G in KGL.
Position 150 – Color spot in the right base of the 1
1 Öre Type 2
Position 14 – Nearly horizontal white line to the right of the l in JUSTERBESTYRELSE
Position 29 – Color spot in the lower right corner of the second S in
JUSTERBESTYRELSE
Position 44 – White dot below and to the left of the J in JUSTERBESTYRELSE
Position 59 – Color spot between the design and the inner frame line to the right of the
TY in JUSTERBESTYRELSE
Position 74 – Color spot in the r in the left Öre
Position 89 – Very small white spot to the left of the lower left corner of the U in
JUSTERBESTYRELSE
Position 104 – Small dot outside the lower frame under the right ornament
Position 119 – Color spot in the upper right portion of the e in the right Öre
Position 134 – Color spot in the bottom of the lower right leg of K in KGL.
Position 149 – Outer right frame broken or nearly so near the upper right corner of the
design area
- Color spot in the right part of the Y in JUSTERBEATYRELSE
161
2 Öre Type 1
Position 13 – Color spot in the upright of the J in JUSTERBESTYRELSE
Position 28 – Small spots in the hook of the r in the right Öre
Position 43 – Small white spot in the very upper left portion of the design area near the
left frame
Position 58 – Color spot between the value tablet and the upper frame above the e in the
right Öre
Position 73 – Color spot between the value tablet and the upper frame above the re in the
right Öre
Position 88 – Small cut at the top left of J in JUSTERBESTYRELSE
Position 103 – White spot hanging on the bottom left part of the shield
Position 118 – Color spot between the upper frame and the value tablet above the left Ö
Position 133 – Small color spot between the inner and outer lower frame lines below the
left ball of the right ornament
Position 148 – Spot in right leg of N
- White spot between ST of JUSTERBESTYRELSE
- Color spot below the outer frame near the right ornament
2 Öre Type 2
Position 12 – White spot between the Ö and r of the left Öre
Position 27 – Color spot inside the outer frame above the re in the left Öre
Position 42 – First vertical line in the shield is broken to the left of the ax handle
Position 57 – Very small color spot in the lower left corner near the left frame below the
middle feather in the left ornament
Position 72 – Strong cut in the back line of the second E in JUSTERBESTYRELSE
Position 87 – Cut in the upper right edge of the 2
Position 102 – Small white spot to the left of J in JUSTERBESTYRELSE
Position 117 – Inner frame is nearly broken below the U in JUSTERBESTYRELSE
Position 132 – Color spot connects the inner and outer frames at the lower right
Position 147 – Small horizontal white line between the e in the left Öre and the 2
162
5 Öre Type 1
Position 11 – Color spot in the in the right dot over the Ö in the left Öre
Position 26 – Fine cut in the left side of the design area just below the upper left corner
Position 41 – Very small white spot directly below the shield above the first S in
JUSTERBESTYRELSE
Position 56 – Small white spot to the left of the shield point
Position 71 – Cut in the left side of the Ö in the left Öre
- Cut in the design to the left of the N.
- White spot above the B in JUSTERBESTYRELSE
Position 86 – Cut in the bottom of the e in the left Öre
- Large color spot on the interior of the outer frame to the right of the right
ornament
Position 101 – Spot in the top of the Ö in the left Öre
Position 116 – Small white spot half way between the e in the left Öre and the 5
Position 131 – White dot above the left arm of the U in JUSTERBESTYRELSE.
- White dot directly above the N.
Position 146 – Thinned top of the Ö in the right Öre.
5 Öre Type 2
Position 10 – Strong curved line in the upper right corner of the shield
Position 25 – Color spot in the left upright of the U in JUSTERBESTYRELSE
Position 40 – White line to the left of the K in KGL.
- Color spot in the tail of the e in the right Öre
Position 55 – Color spot below outer frame under the first R in JUSTERBESTYRELSE
Position 70 – Small cut in the right side of the design above the final E in
JUSTERBESTYRELSE
Position 85 – Broken bottom of the first S in JUSTERBESTYRELSE
- Color spot between design and inner frame below the Ör in the left Öre
Position 100 – Colored line crosses the bottom bar of the final E in
JUSTERBESTYRELSE
Position 115 – Color spot connects the inner frame and the design area at the upper right
Position 130 – Small white line under the U in JUSTERBESTYRELSE
Position 145 – Colored line crosses the top bar of the final E in JUSTERBESTYRELSE
163
10 Öre Type 1
Position 9 – Color spot in the upper left corner of the shield
Position 24 – Color spot on the interior of the inner lower frame below the B in
JUSTERBESTYRELSE
Position 39 – Color spot in the top of the second R in JUSTERBESTYRELSE
Position 54 – Color spot and cut connect the design area and inner frame line near the
right ornament
Position 69 – Small color dot between the value tablet and the inner frame line over the
crown
Position 84 – Small spot in the very left side of the Ö in the right Öre
Position 99 – Color spot on the lower outer frame below the BE in
JUSTERBESTYRELSE
Position 114 – Colored diagonal line sits atop the upper right corner of the outer frame
Position 129 – Very small color spot in the base of 1
Position 144 – Strong cut in the lower right corner of the left Ö
10 Öre Type 2
Position 8 – Very small color dot in the inner right side of the Ö in the right Öre
Position 23 – Color spot in the left leg of N.
Position 38 – Very small color spot in the top of the first S in JUSTERBESTYRELSE
Position 53 – Break in the inner frame under the right side of the Ö in the left Öre
Position 68 – Short colored line in the right side of the 0
Position 83 – White break in the ax handle directly below the ax blade
Position 98 – Dot on the upper frame line above the Ö in the right Öre
Position 113 – Color spot in left side of the B in JUSTERBESTYRELSE
Position 143 – 2 color spots in the top of the r in the right Öre
- Color spot connects inner and outer frames to the right of the final R in
JUSTERBESTYRELSE
- Break in the outer frame to the right of the third e in
JUSTERBESTYRELSE
- Color spot in the second S in JUSTERBESTYRELSE
164
10 Öre Type 3
Position 7 – White spot midway between the final E in JUSTERBESTYRELSE and the
top of the design area
Position 22 – Color spot beyond the outer right frame to the right of the second T in
JUSTERBESTYRELSE
Position 37 – Color spot in the lower left corner of the right Ö
- Colored line outside the left outer frame just above the left ornament
- Color spot on right outer frame near upper right corner
Position 52 – Color spot in the shield directly in front of the lions’ right front foot
Position 67 – Color spot outside of the right outer frame just above the right ornament
Position 82 – White line below ES of JUSTERBESTYRELSE
Position 97 – White line extend to the right from the bottom line of the final E in
JUSTERBESTYRELSE
Position 112 – Color spot in the right side of the e in the left Öre
Position 127 – 2 small dots above the top outer frame between the 0 and Ö and over the e
in the right Öre
Position 142 – Color spot in the lower left part of the shield
20 Öre Type 1
Position 6 – Color spot between value table and inner frame below the left Ö
Position 21 – The left dot over the Ö in the right Öre connects to the letter below
Position 36 – Small white spot to the left of the shield point
Position 51 – Small break in the shield line directly in front of the lions’ knee
- Color spot in the left top of the first t in JUSTERBESTYRELSE
Position 66 – Color spot on left outer frame to the left of the L in KGL.
Position 81 – Small dot in the bottom of the Ö in the left Öre
Position 96 – Color spot between the value tablet and the inner frame below the 0
Position 111 – Fine line connects the top to the middle of the second S in
JUSTERBESTYRELSE
Position 126 – White line extends up from the upper right corner of the crown
Position 141 – Two colored lines connect the inner and outer bottom frames near the
right side of the left ornament
165
20 Öre Type 2
Position 5 – Very small white dot between the first R in JUSTERBESTYRELSE and the
shield
Position 20 – Large color lump on the end of the tail of the lion
Position 35 – Color spot in the right side of the left Ö
Position 50 – White spike extends up from the r in the right Öre
Position 65 – Short white spike extends left from the base of the 2
Position 80 – Color spot in the left side of the G in KGL.
Position 95 – Color spot in the lower left corner of the left Ö
Position 110 – Color spot on the outer right frame to the right if TY in
JUSTERBESTYRELSE
- Color spot between design area and the inner frame below the right Ö
- Color spot between the value tablet and the inner frame line below the r
in the right Öre
Position 125 – Color spot about 1.5mm above the outer frame above the 0
- White spot to the left of the K in KGL.
Position 140 – Large area of missing shield line to the right of the lions’ tail
- Large dot in the upper left corner of the e in the left Öre
20 Öre Type 3
Position 4 – Short color line sticking up from the middle feather of the right ornament
Position 19 – 2 color spots outside the right outer frame to the right of TY in
JUSTERBESTYRELSE
Position 34 – White line extends down to the right from the 0
Position 49 – Color spot on the upper frame line over the e in the left Öre
- Small cut in the design in the design area to the left of L in KGL
Position 64 – Color spot in the top of the r in the left Öre
Position 79 – Cut in the design area at the top below the r in the right Öre
Position 94 – Very short horizontal line to the right of the left ornament
Position 109 – Small color dot in the left part of the 0
Position 124 – Color spot on the outer frame above the e in the left Öre
Position 139 – White dot near left edge of the design just above the left ornament
166
50 Öre Type 1
Position 3 – Color spot in the bottom line of the first E in JUSTERBESTYRELSE
Position 18 – Color spot to the right of the lions’ real leg near the base of the tail
Position 33 – Small white spot to the right of the shield point
Position 48 – Small color dot between the value tablet and the upper frame over the Ör in
the left Öre
Position 63 – Color spot between the design area and the bottom left ball
Position 78 – Color spot on the upper frame line over the right side of the 0
Position 93 – Color spot of the left side of the value tablet to the left of the Ö
Position 108 – Color spot between inner frame and design below the 0
Position 123 – Small diagonal color line in the lower left portion of the shield
Position 138 – Very fine nearly vertical white line in the value tablet below 0
50 Öre Type 2
Position 2 – Short white spike extends up from the top of the r in the left Öre
Position 17 – Small diagonal line below the 0
Position 32 – Small white spike extends directly upward from the middle of the N.
Position 47 – Color spot in the far right edge of the Ö in the right Öre
Position 62 – Short white line extends down from the upper right leg of the K in KGL.
Position 77 – Color line in the r in the left Öre
Position 92 – White spot near the bottom of the design area below the U in
JUSTERBESTYRELSE
Position 107 – Small color spot beyond the outer right frame just above the right
ornament
Position 122 – White spot to the left of the stem of the 5
Position 137 – Fine colored line vertically crosses the bottom line of the 5
50 Öre Type 3
Position 1 – Cut in the back of the r in the right Öre
Position 16 – Color spot in the lower right corner of the right Ö
Position 31 – Color line in lower right corner of the right Ö
Position 46 – Small color spot between the inner and outer bottom frames under the R in
JUSTERBESTYRELSE
Position 61 – White line connects the second E in JUSTERBESTYRELSE to the shield
Position 76 – Small white spike sticks out of the upper right corner of the
Ö in the left Öre
Position 91 – Inner frame line broken below the right side of the 0.
Position 106 – White dot on the top of the left dot over the Ö in the right Öre
Position 121 – Small color dot in the left side of the r in the right Öre
Position 136 – Bump on the bottom of the value tablet to the right of the e in the left Öre
167
This document, formerly in the Soot-Ryen collection, bears a rare combination of

stamps from the 1877 and 1904 series of stamps. The Öre stamps are JU-1 and JU-27
while the high denomination stamps are JU-29 and JU-30.
The stamps total 5 Kr and 25 Øre which represent the charges for adjusting a 50
Kilogram scale. The charges of 4 Kroner and 50 Øre for repairing the same device were
not paid with stamps. The person charged for these services was Hans Knapstad. His
name does not appear in the 1900 Norwegian census, but he likely lived in Kinn.
Unfortunately the document is not dated, but it must date to a period after early
1904. The cancellation used on the stamp likely dates it to a period prior to 1912.
168
Kroner Denominations
again organized from right to left across the sheet. The lowest denomination stamps of 1
Kr. and 2 Kr. had five transfer types of each denomination. The remaining
denominations each were present with two transfer types. The sheet is diagrammed
below. This is the largest sheet size of any adjustment fee stamp issue.
20 Kr. 10 Kr. 5 Kr. 2 Kr. 1 Kr.

T.2 T.1 T.2 T.1 T.2 T.1 T.5 T.4 T.3 T.2 T.1 T.5 T.4 T.3 T.2 T.1
This is only the second time that the 5 Kr., 10 Kr., and 20 Kr. stamps were issued.
These are much more difficult to find than the same denominations of the 1877 series.
It is estimated that 45,000 total stamps were made of the Kroner denominations.
This would make a likely delivery total of about 280 sheets. The total issue for all of the
1904 series to include the Öre denominations is 60,000 stamps.
Nearly all observed stamps have a Brownish Red color that is similar to the final
large series of JU-41 to JU-45. A few stamps have been seen with a Violet tinted Red
color that may be a color variation, or an environmental alteration.
The majority of the observed stamps occur with very poor perforation quality. A
few stamps are seen with clean perforations, but they are not common. Most observed
stamps also have the same grainy printing appearance that is present on the majority of
the Öre denomination stamps from this same series. It is not known what caused this
feature on the stamps.
Illustrated is an example of JU-30 that has

fairly clean appearing perforations. It should be noted
that the stamps with this feature very closely resemble
the later issue of circa 1911. The stamps should be
measured and typed if possible to determine the true
identification of the stamp.
169
As mentioned on the previous page, there are a small number of stamps from this
series that are known in a color that lacks the brown component in the color. Illustrated
below is a block of 4 stamps of JU-30 in this unusual color. Also shown is a composite
photo to illustrate the difference between colors. It should be noted that the scans of
these two stamps were made by the same scanner.
Illustrated here are strips of 5 stamps each of JU-29 and JU-30. These were once
a part of the same sheet and would have made up a 10 strip of these 2 lower
denominations. Additionally a strip of 6 stamps of JU-31 through JU-33 would have
attached to the left of the 2 Kroner strip.
170
Illustrated here is a block of 53

stamps from the bottom portion of the
sheet. Contained are stamps from all
or part of the bottom four rows of
stamps.
This block clearly illustrates
the sheet organization as described at
the beginning of the description of this
series.
While it is not totally unusual
to encounter larger units of stamps
from this series, this is likely one of
the largest known unused units of
stamps for this series. It is also one of
very few units that include all of the
issued denominations.
This block was used as the
basis for the partial plate
reconstruction that is listed later.
Unfortunately, many of the other
larger units that were observed were
placed within this same part of the
sheet.
(Illustration courtesy of the Brofos

Collection)
171
JU-29
Denomination: 1 Kr.
Color: Brownish-Red in shades
Some specimens have been observed with a nearly
Aniline tint to the color.
Delivery Date: 1904
Soot-Ryen was of the impression that this and the
following stamp were the most common of all
adjustment fee stamps. It is the experience of the
author that stamps from the 1877 Series are much more
plentiful.
JU-30
Denomination: 2 Kr.
Color: Brownish-Red in shades.
Delivery Date: 1904
Soot-Ryen was of the impression that this and the
preceding stamp were the most common of all
adjustment fee stamps. It is the experience of the
author that stamps from the 1877 Series are much more
plentiful.
172
JU-31
Denomination: 5 Kr.
Delivery Date: 1904
The three highest denominations of this set should all
be equally available, but this denomination is more
easily found than JU-32 or JU-33.
JU-32
Delivery Date: 1904
be equally available, but this denomination is more
difficult to acquire than JU-31, and easier to acquire
than JU-33.
JU-33
Delivery Date: 1904
be equally available, but this denomination is much
more difficult to acquire than the other denominations.
173
TYPE ILLUSTRATIONS
identification. For this series as many identification points are given as possible, but
often only a couple of points are known.
1 Kr.
Type 1
• Diagonal cut across one or more lines in the
upper right corner of the shield.
• Small color spot below and to the left of the “.”
in the left Kr.
Type 2
• The first full colored line at the left edge of the
shield is too short.
• Color spot in the r in the left Kr.
174
Type 3
• Break in one or more lines at the top of the
lions’ tail.
• Small break or thinning of the upper outer frame
above the K in the right Kr.
Type 4
• The second vertical line to the left of the lions’
right foot is too short.
Type 5
• Break in the first colored line at the left part of
the shield just in from the G in KGL.
• Small color spot attached to the main design
field just in from the lower curl of the left
ornament.
• Small break in the last full line in the shield just
to the left of the final S in
JUSTERBESTYRELSE.
175
2 Kr.
Type 1
• The lower curl of the inner right frame line is
broken.
• Break in the first vertical line at the right side of
the shield.
• Break in the shield line directly above the top of
the lions’ tail.
Type 2
• The first full colored line at the left edge of the
shield is broken near the top of the line.
• Break in a shield line to the left of the right rear
knee of the lion.
176
Type 3
• Break near the bottom of line 7 from the left of
the shield.
• Upper left corner of the K in the right Kr. is
sloped rather than squared.
• Break in the back side of the lions’ tail.
Type 4
• Very small color bump on the top of the design
area below the right leg of the K in the left Kr.
• Color spot in the right loop of the first R of
JUSTERBESTYRELSE.
Type 5
• Break in line 6 from the left of the shield
directly in from the period after N.
• Color dent in the upper right leg of the N.
177
5 Kr.
Type 1
• Small color spot below the K in the right Kr.
• Bottom of the left leg of the K in the right Kr.
ends in a point.
• Broken lines in the shield under the lions’ tail.
Type 2
• Small thick spot in the outer frame line to the
left of the 5.
• Small line going from the upper right corner of
the value tablet up to the outer frame line.
(Variable strength)
• Color spot in the top of the first R in
JUSTERBESTYRELSE.
178
10 Kr.
Type 1
• Small color spot below the value tablet near the
lower left corner of the value tablet.
• Small color spot between the lions’ rear feet.
• Small chunk of the left side of the period after
the right Kr is missing.
Type 2
• Small break in the right outer frame line near
the bottom of the value tablet.
• Color spot in the upper right portion of the
shield.
• The right serif at the bottom of the 1 is nearly
detached.
• Several broken lines in the shield to the right of
the G in KGL.
179
20 Kr.
Type 1
• Small color spot in the top line of the first E in
JUSTERBESTYRELSE.
Type 2
• Small color spot in the upper right arm of the K
in KGL.
• Very slight thick spot on the upper inner frame
line just below and to the left of the K in the left
Kr.
• Broken line in the shield just to the left of the ax
blade.
180
Based on the study of the block of 53 stamps shown earlier in the chapter,
complete partial sheet containing all 1 Kr. and 2 Kr. positions, as well as a number of
smaller blocks, strips, and pairs, the following partial plate reconstruction has been
accomplished. Shown here is a chart of the positions that have been reconstructed to
date:
7 8 9 10 11 12 13 14 15 16
23 24 25 26 27 28 29 30 31 32
39 40 41 42 43 44 45 46 47 48
51 52 55 56 57 58 59 60 61 62 63 64
67 68 71 72 73 74 75 76 77 78 79 80
83 84 87 88 89 90 91 92 93 94 95 96
97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112
113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128
129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144
147 148 149 150 151 152 153 154 155 156 157 158 159 160
Additional diagnostics are shown for stamps that have not yet been plated. Rather
than giving a position designation, each unplated cliché will be given a letter designation
(a, b, c, etc.). Unplaced multiples will be illustrated in chart form to show where the
various clichés fit into the smaller known units.
1 Kr Type 1
Position 16 – Color spot on the upper frame line over the period in the left Kr.
Position 32 – Cut in the left side of the r in the left Kr.
- Color spot on the inside of the inner frame below the first R in
JUSTERBESTYRELSE
Position 48 – White spot just under the shield over the first R in JUSTERBESTYRELSE
Position 64 – Damaged center line of N.
Position 80 – Color dot directly over the top ball in the left ornament
Position 96 – The interior of the inner left frame is double thick to the left of G in KGL.
Position 112 – Color spot in the middle of the K in the right Kr.
Position 128 – Color spot on the value tablet over the right side of the K in the left Kr.
- Color spot in the lower end of the G in KGL.
- Color spot in the bottom of the L in JUSTERBESTYRELSE
Position 144 – Color spot in between design area and the inner right frame near the upper
right corner
Position 160 – Color spot on the left outer frame to the left of the base of the K in Kr.
- Cut in the right side of the middle of the K in the right Kr.
181
1 Kr Type 2
Position 15 – Color spot in the upper arm of the r in the right Kr.
Position 31 – Color spot on the right edge of the value tablet near the lower left corner
Position 47 – White spot between the point of the right ornament and the ES in
JUSTERBESTYRELSE
- Color spot between the inner and outer bottom frames below the first E in
JUSTERBESTYRELSE
Position 63 – White spot in the upper right corner of the value tablet
- White spot over ER in JUSTERBESTYRELSE
Position 79 – White spot between the tops of LS in JUSTERBESTYRELSE
Position 95 – Color spot in the middle left part of the r in the right Kr. (different than
Position 159)
- Color spot below the lower frame line under the ER in JUSTERBESTYRELSE
Position 111 – Color spot outside the Right frame to the right of the LS in
JUSTERBESTYRELSE
Position 127 – Nearly vertical line between the value tablet and the outer right frame at
the lower right corner
- Small color spot outside the frame line above the left side of the 1
Position 143 – Small color spot in the middle of the 1
- Small color spot outside the frame line above the 1
Position 159 – Color spot in the tope left part of the r in the right Kr.
- (Different than Position 95)
1 Kr Type 3
Position 14 – Color spot between the inner and outer frames below the first E in
JUSTERBESTYRELSE
Position 30 – Bases of EL in JUSTERBESTYRELSE connected by a fine white line
Position 46 – White spot above and to the right of the r in the right Kr.
- Color spot on the outer left frame to the right of the top of the K in the left Kr.
Position 62 – White spot near the bottom of the value tablet below the r in the right Kr.
Position 78 – Color spot in the period after the N.
Position 94 – Color spot between the design area and the inner frame to the right of the
last E in JUSTERBESTYRELSE
- Color spot in the bottom of the third S in JUSTERBESTYRELSE
Position 110 – White spot above the B in JUSTERBESTYRELSE
- Color spot in the upper left corner of the K in the left Kr.
Position 126 – Many colored spots covering the outer frame above the 1
Position 142 – Color spot to the left of the outer frame left of the left Kr.
- Color spot in the left upright of the U in JUSTERBESTYRELSE
Position 158 – Inner and outer right frame lines attached by a color spot just above the
right ornament
182
1 Kr Type 4
Position 13 – Color spot between the inner frame and the value tablet below the r in the
left Kr.
Position 29 – Color spot in the left leg of the K in the left Kr.
Position 45 – Color dot in the period after the right Kr.
Position 61 – Strong cut in the right side of the design area to the right of the TY in
JUSTERBESTYRELSE
Position 77 – Colored line cuts across the right middle of the first R in
JUSTERBESTYRELSE
Position 93 – Color spot outside the upper frame to the left of the 1
Position 109 – Color spot between the lions’ tail and rear leg
Position 125 – Color spot in the top of G
Position 141 – Color spot between the inner frame and value tablet under the K in the
right Kr.
Position 157 – White spot to the base of the 1
1 Kr Type 5
Position 12 – Thickened spot in the lower outer frame below ES in
JUSTERBESTYRELSE
Position 28 – White spot near the lower left leg of the second L in
JUSTERBESTYRELSE
- Color spot in the bottom of the L in JUSTERBESTYRELSE
Position 44 – Break in the outer left frame near the upper left corner of the value table
(This is often very weak)
Position 60 – Vertical white line between the lower legs of the K in the left Kr.
Position 76 – Very large white spot attached to the bottom of the first S in
JUSTERBESTYRELSE
- Color spot on the outer left frame to the left of the N.
- Color spot on the bottom frame below the left part of the right ornament
Position 92 – Color spot in the shield to the left of the lions’ knee
Position 108 – White spot hear the top of the value tablet over the left leg of the K in the
right Kr.
Position 124 – Color spot in the 1
Position 140 – Color spot on the upper frame line above the r in the left Kr.
Position 156 – Two color spots on the outer right frame to the right of Kr.
- Large irregular color spot far to the right of the value tablet
- Color spot in the right leg of N.
183
2 Kr Type 1
Position 11 – White spike down from the left leg of the K in the left Kr.
- Color line crosses the upper left leg of the K in the left Kr.
Position 27 – Color spot in the upright of the r in the right Kr.
Position 43 – White spot to the right of the cross at the top of the crown
Position 59 – White spot to the left of the 2
Position 75 – Large color spot on the outer right frame to the right of the second ST in
JUSTERBESTYRELSE
Position 91 – Large color spot between the inner and outer lower frames below the first S
in JUSTERBESTYRELSE
- White line cuts across the base of the N.
Position 107 – Color spot in the lower left end of the first S in JUSTERBESTYRELSE
Position 123 – Color spot outside of the left frame to the left of the upper base of the left
ornament
Position 155 – Large color spot in the right side of the base of the 2
2 Kr Type 2
Position 10 – White spot in the upper right corner of the design area
- Color spot below the lower outer frame below the BE in JUSTERBESTYRELSE
Position 26 – The third shield line to the left of the lions’ knee is broken
Position 42 – Color spot between the value tablet and outer frame line below the right Kr.
Position 58 – Color spot in the lower right leg of the second R in JUSTERBESTYRELSE
Position 74 – White spot below and to the right of the K in the right Kr.
- Color spot below the lower outer frame line under the left ball of the right ornament
Position 90 – Color spot outside the left frame to the left of the J in
JUSTERBESTYRELSE
Position 106 – White line runs from the bottom of the 2 to the bottom of the value tablet
immediately above the crown.
Position 122 – Color spot on the left frame to the left of the K in KGL
Position 138 – Color spot in lower right leg of the K in the left Kr.
Position 154 – White spot between the JU in JUSTERBESTYRELSE and the point of the
left ornament
184
2 Kr Type 3
Position 9 – Two white spots below and to the right of the second S in
JUSTERBESTYRELSE
Position 25 – White spot just to the left of the upper left corner of the K in the left Kr.
Position 41 – White spot near the right edge of the design area below the upper right
corner of the design area
Position 57 – Color spot covers the lower left corner of the final E in
JUSTERBESTYRELSE
Position 73 – White dot over the upper right corner of the r in the right Kr.
Position 89 – Color spot on the inside of the inner left frame above the K in KGL.
Position 105 – Color spot below the lower outer frame line under the first E in
JUSTERBESTYRELSE
Position 121 – Color spot in the top of the first E in JUSTERBESTYRELSE
Position 137 – White spot to the right of L in JUSTERBESTYRELSE near the right edge
of the design area
Position 153 – White spot in the design area to the left of KG in KGL.
2 Kr Type 4
Position 8 – White spot between the bases of TE in JUSTERBESTYRELSE
- White spot at the left edge of the design area above KGL.
Position 24 – White spot to the right of the top of the 2
Position 40 – White spot to the right of the third E in JUSTERBESTYRELSE
Position 56 – Color spot above the upper frame over the r in the left Kr.
Position 72 – White spot to the right of the final E in JUSTERBESTYRELSE
Position 88 – Fine white line extends down from the middle of the K in KGL.
Position 104 – Color spot above the upper ball of the right ornament
Position 120 – Very small color spot to the right of the outer right frame to the right of
the final S in JUSTERBESTYRELSE
Position 136 – Color spot in the bottom of the second E in JUSTERBESTYRELSE
Position 152 – Color spot in the r in the left Kr.
- Large color spot on the inner frame below the BE of JUSTERBESTYRELSE
2 Kr Type 5
Position 7 – Color spot in the r in the left Kr.
Position 23 – Color spot in the lower right corner of the G in KGL.
Position 39 – Thin diagonal white line over the 2
Position 55 – Upper frame slightly damaged to the right of the 2
Position 71 – Color spot above the upper frame over the r in the right Kr.
Position 87 – Broken upper frame over the r in the right Kr.
Position 103 – Color spot in the lower right leg of the K in the left Kr.
- White spot below the first S in JUSTERBESTYRELSE
Position 119 – Large color spot connects the main feather of the left ornament to the
outer frame line
Position 135 – Color spot in the left side of the upright of the J in
JUSTERBESTYRELSE
Position 151 – Color spot in lower right leg of the K in the right Kr.
185
5 Kr Type 1
a – Color spot just above the upper outer frame line over the r in the left Kr.
b – Color spot between the inner frame and the value table over the left edge of the crown
c – Upper feather in the left ornament connected by a color spot to the outer left frame
d – White spot near the top of the design area over the K in KGL.
e – Color spot above the upper outer frame over the right leg of the K in the right Kr.
f – Color spot in the shield to the left of the bottom of the ax
Position 102 – Color spot between the value tablet and the outer frame above the K in the
left Kr.
Position 118 – Color spot between the inner and outer left frame at the upper ball of the
left ornament
Position 134 – Three color spots on the outer left frame to the left of KG, N. and the left
ornament
Position 150 – Color spot in the left top of the first T in JUSTERBESTYRELSE
Examples of b and f from the 5 Kr. Type 1 are known which have portions of the
stamp above still attached. Neither of these stamps (b or f) can be from the top row of the
sheet.
2 ? 1 ? 2 ? 1 ?
5 Kr 5 Kr 5 Kr 5 Kr
2 b 1 b 2 f 1 f
5 Kr 5 Kr 5 Kr 5 Kr
2 c 1 c
5 Kr 5 Kr
2 d 1 d
5 Kr 5 Kr
186
5 Kr Type 2
a–
b – Color spot outside the right frame just below the Kr.
c – Very small white spot half way between the second S in JUSTERBESTYRELSE and
the point of the right ornament
d – Small color spot in the left edge of the second E in JUSTERBESTYRELSE
- Diagonal white line between the L and period of KGL.
e–
f – Color spot in the middle of the 5
- Color spot connects the design area and upper inner frame to the left of the crown
Position 101 – Horizontal white line below and between the left Kr. and 5
Position 117 – Very small color spot above the value tablet inside the frame at the upper
left corner
Position 133 – Left inner frame and design area are connected by a color spot to the left
of the L of KGL.
Position 149 – Large color bump on the bottom of the design area below the first S in
JUSTERBESTYRELSE
10 Kr Type 1
a – Color spot in the top left corner of the 1
b – Color spot between the top frame and the value tablet above the 1
c – White spot to the right of the Y in JUSTERBESTYRELSE near the edge of the value
tablet
Position 52 – Faint white line runs to the left from the second R in
JUSTERBESTYRELSE
Position 68 – White spot to the right of the cross on the crown
- White spot below the first E in JUSTERBESTYRELSE
Position 84 – Color spot in the bottom of the r in the left Kr.
Position 100 – Color spot in the left edge of the right half of the 0
Position 116 – Color spot in the lower line of the second E in JUSTERBESTYRELSE
Position 148 – Color spot on the outer frame to the left of the L in KGL
187
10 Kr Type 2
a – Short fine line extends to the right from the outer right frame line just below the upper
right corner of the design area
b–
c–
Position 51 – White spike extends to the right from the first S in JUSTERBESTYRELSE
Position 67 – White spot below the 0
- White spike extends to the left from the middle of the K in the right Kr.
Position 83 – White spot above the r in the left Kr.
Position 99 – Color spot on the inside of the outer frame above the 1
- Color spot outside of the right frame to the right of the second T in
JUSTERBESTYRELSE
Position 115 – Color spot nearly connects the 2 balls of the left ornament
Position 131 – Large color spot attaches the left ball of the bottom frame to the design
area
Position 147 – Color bump on the right of the design area to the right of the second T in
JUSTERBESTYRELSE
20 Kr Type 1
a – Broken shield lines to the left of the ax handle
b – White spot to the left of the L in KGL
- Large color spot in the lower right leg of the first R in JUSTERBESTYRELSE
c–
d–
e–
f–
Position 98 – Color spot in the right side of the U in JUSTERBESTYRELSE
Position 114 – Color spot in the right side of the r in the left Kr.
Position 130 – Color spot in the right side of the Y in JUSTERBESTYRELSE
- Color spot beyond the outer left frame to the left of the middle feather of the left
ornament
j-
2 a 1 a
20 Kr 20 Kr
2 b 1 b
20 Kr 20 Kr
188
20 Kr Type 2
a – Thin horizontal white line to the left of the feathers in the right ornament
- Color spike extends down from the value tablet to the left of the left Kr.
b – Color spot in the middle of the K in the left Kr.
- Color spot in the left edge of the shield
- Color spot in the bottom line of the first E in JUSTERBESTYRELSE
c – Colored bump on the bottom of the value tablet below the left Kr.
d–
e–
f–
Position 97 – White spot below and to the left of the N.
Position 113 – Colored break in the right edge of the 0
- Color spots outside outer frame to the right of the third E in JUSTERBESTYRELSE
Position 129 – Color spot in the bottom of the second S in JUSTERBESTYRELSE
j-
Below are shown a couple of the more dramatic varieties from this series:
1 Kr. - Type 5 position 76 in the sheet.
10 Kr. - Type 2 position 131 in the sheet.
189
The “Venetian Red” Series of 1908
This is the last series that is described by Soot-Ryen. He speculated that these
stamps belong to the 1 February, 1909 invoiced printing. The author feels that in fact
these rare stamps were likely from the 27 April, 1908 printing.
The stamps that are now designated as the Venetian Red series are in fact from a
series only briefly mentioned in the Soot-Ryen reference. According to the information
presented by Soot-Ryen, a delivery of 15,000 stamps was invoiced on 27 April, 1908. He
inserts information from Thomle that indicates that this delivery contained sheets of
stamps that bore only 1, 2, and 5 Kroner stamps in sheets of 150. Each denomination
being present in 5 transfer types in the sheet. The delivery would have been for only 100
sheets of stamps. The sheet composition for this printing is shown here:
1 Kr. 2 Kr. 5 Kr.

Soot-Ryen states that the specimens he had observed bore the KRISTIANIA
JUSTERKAMMER cancellation that is also seen on some stamps of the JU-40 through
JU-44 series. The Soot-Ryen collection sold in 2002 included a 1 Kr. and a 2 Kr. from
this series. In particular, these two stamps were illustrated in the auction catalog. Stamps
from this series are much more commonly found in mint condition than used.
This series is very rare to encounter. Very few sales of these stamps have been
recorded during the past 15 years. Amazingly enough, a number of small strips and
blocks, as well as a number of complete sets of no gum mint stamps are known. Most
originate from a sheet divided in 2004. The remainder come from a second partial sheet.
Based on simple observations of the known material, it is easy to see that this
series was printed with the stamps in ascending denominations going from left to right
across the sheet. Because of this orientation, the present author has elected to number the
transfer types in the same order of left to right in the sheet.
The paper for this series is of higher quality and is slightly thicker than the paper
used for the 1904 Series, but not as thick as that used for the 1900 Series.
Stamps from this series are designated as Type IIc. They closely resemble the
stamps of Type IIb but measure 28.9mm x 22.0mm. They are about ½mm taller and
¼mm wider than the previous design. The stamps also have a common flaw in the form
of a small color spot between the knees of the lion. They differ from the Type IIe stamps
by virtue of the same design flaw which is not present on the later large sized stamps.
190
JU-34
Denomination: 1 Kr.
Color: Dark Brown Red (So-called Venetian Red)
Delivery Date: Invoice of 27 April, 1908
Usage Dates: Unknown
Possibly only a few hundred stamps were ever issued
for use.
Notes: All used specimens of all denominations of this
series are only known cancelled “KRISTIANIA
JUSTERKAMMER” or Bergens Justerkammer.
There are five transfer types for this issue.
As can be seen by the illustrated example, the
perforation quality can be variable even on different
sides of the same stamp.
JU-35
Denomination: 2 Kr.
for use.
Notes: Nearly all used specimens of all denominations
of this series are only known cancelled “KRISTIANIA
JUSTERKAMMER.” or Bergens Justerkammer..
There are five transfer types for this issue. Not all have
been identified.
191
JU-36
Denomination: 5 Kr.
for use.
Notes: All used specimens of all denominations of this
series are only known cancelled “KRISTIANIA
JUSTERKAMMER” or Bergens Justerkammer.
There are five transfer types for this issue.
Below are illustrated two of the known multiple units of JU-36.
192
Shown below are two different multiples that illustrate two corners of the sheet. Also
indicated is the lack of perforation on the right side of the 5 Kroner Type 5 stamp.
193
TYPE ILLUSTRATIONS
Due to the lack of sufficient study material, it has not been possible to positively
determine the characteristics for all of the various transfer types. The information listed
below for types 2, 4, and 5 of the 2 Kroner stamps is given as probable identification
only. The stamps illustrated are from the appropriate part of the sheet, but the illustrated
flaws may in-fact be individual plate flaws.
1 Kr.
Type 1
• Small color spot between the value tablet and
the outer frame above the right side of the 1.
• Very small color spot between the design area
and the inner frame, below and to the right of
the right Kr.
Type 2
• The outer frame is nearly broken above the right
leg of the K in the right Kr.
• Small spur sticking out of the left side of the
upper left corner of the value tablet.
• Small color spot attached to the underside of the
top outer frame above the left side of the 1.
• Horizontal color line under the end of the lions’
tail.
194
Type 3
• Color lumps on the bottom of the value tablet
below the left leg of the K and the r in the right
Kr.
• The period after the right Kr. has a small white
spot hanging from the bottom.
• Dent in the left side of the r in the right Kr.
Type 4
• Color spot on the right side of the right curl in
the lower left ornament area. (Most positions)
• Two broken lines in the shield below the ax
handle.
Type 5
• Small color spot on the lower outer frame
directly below the first E in
JUSTERBESTYRELSE.
• Small break in the left outer frame to the left of
the space between K and G in KGL.
• Slight damage to the point at the bottom of the
shield.
195
2 Kr.
Type 1
• Small color spot on the inside of the upper outer
frame to the right of the 2.
Type 2
• Small color spot on the outside of the upper
outer frame line between the 2 and the right Kr.
Type 3
• Broken line in the shield to the right of the
lions’ left rear leg.
196
Type 4
• Break in the right outer frame to the right of the
top of the K in the right Kr.
• Small color spot between the value tablet and
upper outer frame line above the K in the right
Kr.
Type 5
• Bump in the inside of the outer frame and a dent
in the inner frame just above the left ornament.
• Small color bump on the interior of the outer
left frame to the left of the L.
• Small color spot on the right side of the design
area just below the upper right corner.
197
5 Kr.
Type 1
• Small line of color spots on the right outer
frame near the upper right corner of the value
tablet. (This is not constant on all stamps of this
type)
• Small color spot outside of the outer left frame
to the left of the top of the left Kr.
• Thick spot in the lower outer frame line under
the first E in JUSTERBESTYRELSE.
Type 2
• Outer right frame nearly broken to the right of
the Kr.
• The back of the K in the left Kr. is bent.
198
Type 3
• Large group of colored spots in the lower right

corner going from the feathers to the frame.
• Color spot in the period after the left Kr.
Type 4
• Small color spot below the value tablet just
below and to left of the K in the right Kr.
• Color spot between the left outer frame and the
value tablet.
• Color spot to the right of the end of the lions’
tail.
Type 5
• Small color spot just to the left of the outer left
frame to the left of the G in KGL.
***All known examples of Type 5 are imperforate at right.
199
Illustrated below is an example of JU-34 cancelled with the rarely encountered

KRISTIANIA JUSTERKAMMER cancel. This specific cancellation is mentioned in the
Soot-Ryen catalog. All of the very few observed used specimens from this series bear
this same cancellation or the cancellation from the Bergens Justerkammer. An example
of JU-35 is shown with the Bergen cancellation.
Also illustrated is a strip of three stamps containing JU-35 and JU-36
200
A full sheet of this issue existed until being broken up in 2004. Luckily high
resolution scans exist of the sheet. The following diagnostics are taken from these scans
as well as the few other known stamps from this issue.
Because very few of the positions were observed in more than one example, it is
possible that some of the listed points may not be correct. They are listed to the best
knowledge and ability of the present author.
Many stamps are listed with long plate scratches. These run down from left to
right across portions of the various stamps. There were apparently a number of flaws in
the printing stone that resulted in these faint lines.
1 Kr. Type 1
Position 1 – White spot in the upper right corner of the value tablet
Position 16 – Two white spots to the left of the space between L. and N.
Position 31 – Faint diagonal plate scratch from above the K in the left Kr. to the top of
the crown
Position 46 – Large color spot in the shield to the left of the lions’ knee
- Curved plate scratch at the bottom of the design area below the U in
JUSTERBESTYRELSE
Position 61 – White spot to the right of the second R in JUSTERBESTYRELSE
- Color spot in the lower left corner below the middle feather f the left ornament
Position 76 – White spot between the r and period of the right Kr.
Position 91 – Cut in the top of the 1
Position 106 –White spot below the middle of the base of the 1
Position 121 – White spot above the final E in JUSTERBESTYRELSE
- White spot below the base of the 1
Position 136 – White spot to the right of the crown band
1 Kr. Type 2
Position 2 – Color spot in the lower left leg of the first R in JUSTERBESTYRELSE
- Color spot in the lower left corner of the shield
Position 17 – Large color spike sticks out of the right side of the design area to the right
of the second R in JUSTERBESTYRELSE
Position 32 – White spot between the left ornament and U in JUSTERBESTYRELSE
Position 47 – Color spot connects the inner and outer right frames to the right of the YR
in JUSTERBESTYRELSE
Position 62 – White spot between the bases of the left Kr. and the 1
Position 77 – Short diagonal white line near the lower left corner of the first E in
JUSTERBESTYRELSE
Position 92 – Strong white spot to the left of the J in JUSTERBESTYRELSE
Position 107 – Color spot in the bottom of the G in KGL.
Position 122 – Large lump on top of the value tablet between the left Kr. and the 1
Position 137 – Color spot in the upper right portion of the N.
201
1 Kr. Type 3
Position 3 – Strong break in the bottom inner frame to the right of the left ornament
Position 18 – Diagonal plate scratch runs through the K in the right Kr.
Position 33 – Color spot in the middle of the first T in JUSTERBESTYRELSE
Position 48 – Very large white spot to the left of the top of the K in the right Kr.
Position 63 – Curved white line runs down to the right over the right side of the crown
Position 78 –Curved white line extends up to the right from the base of the 1
Position 93 – White spot to the left of the part of the K in the right Kr.
Position 108 – White spot to the left of the N. near the edge of the design area
Position 123 – White spot above upper right corner of the shield
Position 138 – Cut in the lower right part of the 1
1 Kr. Type 4
Position 4 – Fine color line connects the inner and out right frame lines to the right of the
third E in JUSTERBESTYRELSE
Position 19 – Diagonal white line in the lower left part of the design area
Position 34 – Faint diagonal line runs from left of the 1 to the right side of the right
ornament
Position 49 – White spot to the left of the top of the K in the left Kr.
- Color spot between the inner and outer right frames to the right of the second R in
JUSTERBESTYRELSE
Position 64 – Strong white spot between the K in KGL. and the crown band
Position 79 – Small white spot between the bases of the K and r. in the right Kr.
Position 94 – White spot to the left of the L in KGL.
Position 109 – Thinned and broken outer right frame near the upper right corner of the
design area
Position 124 – Color spot above the upper feather of the left ornament
Position 139 – White spot to the right of the top of the 1
1 Kr. Type 5
Position 5 – Color lump on the bottom of the value tablet between the 1 and the right Kr.
Position 20 – Diagonal plate flaw runs from the lower left part of the K in the left Kr.
towards the ax
Position 35 – Strong cut in the right side of the design area above the right ornament
- Inner frame line at the same location is attached to the design area by a thin colored
line
Position 50 – Color spot in the back part of the second R in JUSTERBESTYRELSE
Position 65 – Color cut in the top of the last E in JUSTERBESTYRELSE
Position 80 – Small white spot to the left of the L in KGL.
Position 95 – White spot to the left of the L in JUSTERBESTYRELSE
Position 110 – The G in KGL is closed like an O with a white line
Position 125 – White spot just to the left of the right ornament, just above the bottom of
the design area
Position 140 – Small white spot above the top bar of the final E in
JUSTERBESTYRELSE
202
2 Kr. Type 1
Position 6 –Very large white spot directly above the upper left corner of the shield
Position 21 – Color spot in the lower left corner of the final E in JUSTERBESTYRELSE
Position 36 – Break in the outer right frame to the right of the value tablet
Position 51 – White spot between the end of the lions’ tail and the third E in
JUSTERBESTYRELSE
- Color spot below the outer frame at the lower right corner
Position 66 – White spot between the tops of LS in JUSTERBESTYRELSE
Position 81 – Color spot in the L in KGL.
Position 96 – White spot between the bases of the first ST in JUSTERBESTYRELSE
Position 111 – Missing shading line on the lions’ chest
Position 126 – Color spot on the interior of the outer left frame just below the upper left
corner of the design area
Position 141 – Color spot in the left side of the B in JUSTERBESTYRELSE
2 Kr. Type 2
Position 7 – White spot under the U in JUSTERBESTYRELSE
- Thin white line extends down to the left from the first S in JUSTERBESTYRELSE
Position 22 – Diagonal colored line connects the inner and outer right frame lines to the
right of the last S in JUSTERBESTYRELSE
Position 37 – White spot to the right of the foot of the L in KGL.
Position 52 – Small white spot above the r in the left Kr. near the top of the value tablet
Position 67 – White line connects the tops of YR in JUSTERBESTYRELSE
Position 82 – White spot below and between the US in JUSTERBESTYRELSE
- White spot to the right of the base of the first S in JUSTERBESTYRELSE
Position 97 – White spot to the left of the base of the first T in JUSTER BESTYRELSE
Position 112 – Curved white line in the design area from the edge to the left of the L in
KGL. to the lower left corner of the N.
Position 127 – Cut in the left side of the design area to the left of the K in KGL.
- Color spot in the right leg of the U in JUSTERBESTYRELSE
Position 142 – White spot to the left of the second T in JUSTERBESTYRELSE
- White spot above the upper left corner of the shield
203
2 Kr. Type 3
Position 8 – Diagonal white plate flaw runs through the K in the left Kr. to the shield
Position 23 – White spot above the left ornament
Position 38 – White spot below the first S in JUSTERBESTYRELSE
- White line sticks out of the left side of the shield at the L in KGL.
Position 53 – White spot to the left of the point of the shield
- White spot to the left of the crown band
- Color spot on the interior of the inner right line near the upper right corner of the stamp
Position 68 – White spot to the right of the second S in JUSTERBESTYRELSE
- Color spot in the back portion of the 2
Position 83 – White spot to the right of the L in JUSTERBESTYRELSE
Position 98 – Color spot between the shield lines above the end of the lions’ tail
- Color spot in the lower left corner of the U in JUSTERBESTYRELSE
Position 113 – White spot to the left of the G in KGL.
- White spot near the top of the design area above the right corner of the shield
Position 128 – Small white spot between the point of the right ornament and the second S
in JUSTERBESTYRELSE
Position 143 – Small white spot at the left edge of the design area just below the upper
left corner
2 Kr. Type 4
Position 9 – Color spot in the lower left leg of the first R in JUSTERBESTYRELSE
Position 24 – Vertical white line between the 2 and the K in the right Kr.
Position 39 – White spot above the upright of the r in the left Kr.
Position 54 – White colored line runs down to the right over the left Kr.
Position 84 – Many of the shield lines below and to the left of the lions chest are
damaged (Smudged appearance)
Position 99 – White spot to the left of the L in JUSTERBESTYRELSE
Position 114 – White spot below the lower legs of the K in the left Kr.
Position 129 – Fine colored line crosses the second T in JUSTERBESTYRELSE
Position 144 – Diagonal white line points up to the right from the right top of the shield
204
2 Kr. Type 5
Position 10 – White spot above the middle of the K in the right Kr.
Position 25 – Small white below the lower right corner of the K in the right Kr.
Position 40 – Color spot in the upper left leg of the K in the left Kr.
Position 55 – Cut in the right side of the design area to the right of the EL in
JUSTERBESTYRELSE
Position 70 – White spot to the left of the second R in JUSTERBESTYRELSE
Position 85 – Small white spot near the right edge of the design area just above and to the
right of the final E in JUSTERBESTYRELSE
Position 100 – Small color spot in the bottom line of the second E in
JUSTERBESTYRELSE
Position 115 – Color spot on the interior bottom frame. (((( WHERE???)))
Position 130 – White spot between the lower legs of the K in the right Kr.
Position 145 – Color spot to the right of the right ball of the left ornament
5 Kr. Type 1
Position 11 – White spot above the right top of the 5 near the top of the value tablet
Position 26 – White spot in the design area to the left of the left ball of the right ornament
Position 41 – Diagonal white plate flaw runs from between the 5 and right Kr to the right
of the YR in JUSTERBESTYRELSE
- Diagonal white plate flaw runs from left of the left Kr. through the first T in
JUSTERBESTYRELSE
- Color spot in the top of the first S in JUSTERBESTYRELSE
Position 56 – Diagonal white line runs from the 5 to the second T in
JUSTERBESTYRELSE
- White spot on the upper right corner of the first R in JUSTERBESTYRELSE
Position 71 – White spot above the bottom line of the final E in JUSTERBESTYRELSE
- Color dot in the period after the left Kr.
Position 86 – White spot above and to the right of the final E in JUSTERBESTYRELSE
Position 101 – White spot in the lower left corner of the value tablet
Position 116 – White spot to the left of the top of the 5
Position 131 – White spot to the right of the second R in JUSTERBESTYRELSE
Position 146 – White spot to the right of the stem of the 5
- White spot above and to the left of the final E in JUSTERBESTYRELSE
205
5 Kr. Type 2
Position 12 – White spot above the first R in JUSTERBESTYRELSE
Position 27 – White spot near the left edge of the design area below the B in
JUSTERBESTYRELSE
- Diagonal white plate flaw crosses the lower left portion of the design area
- Color spot between the inner and outer frames below the right edge of the left ornament
Position 42 – Faint diagonal white plate flaw runs from between the left Kr. and 5 to the
top of the crown
Position 57 – White spot below the B in JUSTERBESTYRELSE
- White spot just beyond the point of the right ornament
Position 72 – Color spot between the inner and outer frames at the left edge of the right
ornament
Position 87 – Color spot in the middle of the first S in JUSTERBESTYRELSE
Position 102 – White spot in the upper design area over the K in KGL.
Position 117 – Large white spot above the upper right leg of the K in the right Kr.
Position 132 – Color spot in the bottom right portion of the B in JUSTERBESTYRELSE
- Horizontal white line is located between the N. and the J in JUSTERBESTYRELSE
Position 147 – White spot to the left of the shield point
5 Kr. Type 3
Position 13 – Color bump on the top of the value tablet over the left leg of the K in the
right Kr.
- Color spot in the bottom leg of the second R in JUSTERBESTYRELSE
Position 28 – White line hangs from the lower left corner of the U in
JUSTERBESTYRESLE
Position 43 – Diagonal white plate flaw crosses the entire lower left section of the design
area
Position 58 – Broken shield line below the lions’ tail
- White spot over the left top of the first T in JUSTERBESTYRELSE
Position 73 – Diagonal white plate flaw runs from the right side of the K in the right Kr.
to the right of the third E in JUSTERBESTYRELSE
Position 88 – Color spot in the top of the first T in JUSTERBESTYRELSE
Position 103 – Very short horizontal white line over the middle of the K in the right Kr.
Position 118 – White spot just to the left of the left leg of N.
- A bumpy colored line crosses the lower left portion of the 5
Position 133 – White spot to the right of the TY in JUSTERBESTYRELSE
- White spot located halfway between the final E in JUSTERBESTYRELSE and the top
of the design area
Position 148 – Color spot in the left tip of the middle feather of the left ornament
206
5 Kr. Type 4
Position 14 – 2 color spots in the upper right leg of N.
Position 29 – White spot to the right of the left leg of N.
Position 44 – Diagonal white plate flaw runs from the right ornament to the right side of
the 5
- Thin colored line extends to the right from the upper right corner of the inner frame to
beyond the outer frame
Position 59 – White spot above and to the left of the crown
Position 74 – White spot above the tip of the left ornament
Position 89 – Color spot on the interior of the left outer frame to the left of the J in
JUSTERBESTYRELSE
Position 104 – White spot to the left of N.
Position 119 – Small color spot in the top of the r in the right Kr.
- White spot to the right of the period after KGL
Position 134 –White spot between the Y in JUSTERBESTYRELSE and the shield
- Short white line down to the left from the J in JUSTERBESTYRELSE
Position 149 – White spot below the base of the Y in JUSTERBESTYRELSE
5 Kr. Type 5
Position 15 – 2 color spots in the left upright of the U in JUSTERBESTYRELSE
Position 30 – Short horizontal white line above the left ornament
Position 45 – Crescent shaped white mark between the JU of JUSTERBESTYRELSE
Position 60 – Color spot in the bottom line of the third E in JUSTERBESTYRELSE
Position 75 – Faint diagonal white line runs up to the left from the top left corner of the K
in the right Kr.
Position 90 – Small white spot to the left of the ball of the 5
- White spot to the left of the RE in JUSTERBESTYRELSE
Position 105 – Color spots on the inner and outer right frame lines just below the upper
right corner of the value tablet
Position 120 – White spot above the r in the right Kr.
Position 135 – Diagonal white line over the r. of the left Kr.
Position 150 – Long white line runs upward from the point of the right ornament to the
right of the third E in JUSTERBESTYRELSE
- 2 color spots to the left of the left ornament outside the outer frame line
207
The “Brick Red” Series of 1909
This series has never previously been listed. Stamps from this particular series
were not described in Soot-Ryen or in the Brofos-Nelson references. The author feels
that in fact, these rare stamps were likely from the 1 February, 1909 invoiced printing.
Regardless of the issue date, it will be noted that these stamps are most definitely from a
different series than the “Venetian Red” stamps listed previously.
A delivery of 5,000 stamps was made in early 1909 with an invoice for the
printing dated 1 February. Due to the extreme rarity of the stamps from this series, it is
not known what the sheet size was. This makes it impossible to determine the number of
transfer types. It is the estimate of the author that the delivery had 50 sheets containing
two transfer types each of the various denominations of stamps. A hypothetical sheet
chart is shown below.
1 Kr. 2 Kr. 5 Kr. 10 Kr. 20 Kr.

T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2
T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2
T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2
T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2
T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2
T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2
T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2
T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2
T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2
T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2 T.1 T.2
All used specimens that have been observed by the author are cancelled at the
Bergens Justerkammer or KRISTIANIA JUSTERKAMMER. No unused specimens
have been observed. It should be noted that the illustrated stamps in this section are the
only specimens known to the author.
The one examined stamp measured 28.3mm tall and 21.8mm wide. This size is
similar to the 1877 and 1904 Kroner denominations. The paper used is slightly thinner
than that used for the 1900 Series.
The stamps from this series are designated as Type IId. They closely resemble
the stamps of Type IIb, but also have a common flaw in the form of a small color spot
between the knees of the lion that is also present on Type IIc. None of the transfer types
from Type IIb are present in this series.
A high proportion of the stamps known from this series have very poor centering.
This may have been a reason for very few of the stamps being used. Perhaps a large
portion of the issue was destroyed as unacceptable quality.
208
JU-37
Denomination: 1 Kr.
Color: Dark Brick Red
Delivery Date: Invoice of 1 February, 1909
for use.
Notes: All of the known stamps of this series are
cancelled “Bergens Justerkammer” or KRISTIANIA
JUSTERKAMMER.
The color of these stamps is most similar to that of the
Brick red 1877 set.
The illustrated example is the only specimen known to
the author at the time of this writing. It is also
perforated very irregularly with large margins on 3
sides and part of the design missing above.
Soot-Ryen-Unlisted Brofos-Nelson-Unlisted Skanfil-34
JU-38
Denomination: 2 Kr.
for use.
JUSTERKAMMER.
Brick red 1877 set.
This stamp has not been verified by the author at this
time.
The illustrated stamps is shown courtesy of the Brofos
collection.
209
JU-39
Denomination: 5 Kr.
for use.
JUSTERKAMMER.
Brick red 1877 set.
This stamps is the easiest stamp to locate of the series,
but all stamps in the series are very rare.
JU-40
for use.
JUSTERKAMMER.
Brick red 1877 set.
The only observes specimens of this stamp are in a pair
Soot-Ryen-Unlisted Brofos-Nelson-Unlisted Skanfil-Unlisted
210
TYPE ILLUSTRATIONS
No transfer type diagnostics have been published previously for this series. The
sparse information presented below is based on the observation of a small group of
stamps. Those that are known are described in very simple terms here.
The flaw shown here shows up on many stamps of this series and the following series. It
is assumed that this error was caused in a similar manner to that which caused the
damaged feather in the ornament on stamps starting in 1904.
Small diagonal line nearly connects the value tablet and the
outer frame in the upper right corner.
(This is nearly identical to the trait seen on some examples
of JU-35 Type 2, and JU-36 Type 1)
1 Kr.
Type 1
• The cross at the top of the crown is in line with
the left edge of the 1.
Type 2
• The cross at the top of the crown is in line with
the left ends of the serifs of the 1.
2 Kr.
No type markers have been determined due to the lack of available stamps to examine.
211
5 Kr.
Types for this denomination have been randomly assigned as Types 1 and 2. Further
research may reverse the order in which the stamps appeared in the sheet. Both types of
this denomination are very similar and are difficult to differentiate.
Type 1
• The 5 appears to stand up straight.
• The cross at the top of the crown points at the
ball of the 5.
Type 2
• The 5 appears to lean forward slightly.
• The cross at the top of the crown points at the
stem of the 5.
• Small color spot on the top of the outer upper
frame above the r in the left Kr.
10 Kr.
Types were assigned from left to right in the only known pair of stamps.
Type 1
• Both sides of the 0 are evenly sized.
Type 2
• The left side of the 0 is much narrower than the
right side.
212
Additional examples of the stamps from this rare series are shown here. It should be
noted that all known stamps from this series are illustrated in the preceding pages or on
this page. Stamps in the first 2 rows are shown courtesy of the Brofos collection.
213
Large Series of 1910, 11, 12, or 13
This final series of adjustment fee stamps is not listed in the Soot-Ryen catalog.
Soot-Ryen was made aware of the existence of this series soon after the publication of his
book. This series is only touched on lightly at the end of the section on adjustment fee
stamps in the Brofos-Nelson catalog. Finn Aune was the first to list the entire series in
the Skanfil sales list in late 2004. Presented here is the first time that all of the
denominations have been illustrated in the same listing.
Based on a review of the various issue dates of adjustment fee stamps, it is
estimated that this series was printed in 1911, 1912, or 1913. A full series of Kroner
denomination stamps was printed with what were likely an equal number of transfer
types. The sheets were likely composed of 100 stamps with 2 transfer types of each
denomination. It is the opinion of the author that these stamps originate with the final
printing which was invoiced on 2 June, 1913. A total payment of 85 Kroner was made
for the delivery. This would equate to a potential printing of 10,000 stamps at 8.50
Kroner per 1000 stamps. This is only 100 sheets of stamps.
It is probable that the few stamps that were released were not issued until the last
couple of years of adjustment fee stamp use. It is likely that only a few stamps from the
original delivered quantity were ever issued for use. Most were probably destroyed in
1916-17 when these stamps were discontinued. Several of the known stamps are unused.
These stamps closely resemble the Type IIb series of 1904, but differ in two
distinct ways. The first and most apparent difference is the size of the stamp design.
These stamps measure 29mm x 22mm. They are about ½mm to ¾mm taller and ¼mm
wider than the 1904 series. The second difference is the lack of the normal transfer type
markers found in the 1904 Series. This type is here designated as Type IIe.
Some of the very few observed used specimens are cancelled with a specific
KRISTIANIA JUSTERKONTOR marking with all capital letters that is not seen on most
other issues. Other known examples bear the normal Kristiania Justerkammer
cancellation seen on most other adjustment fee stamps.
Very poor perforations in one or both directions are exhibited on most observed
specimens of stamps from this series. The paper is quite thick, similar to the 1900 issue.
JU-41
Denomination: 1 Kr.
Delivery Date: Between 26 Oct, 1910 and 2 June, 1913
Possibly only a few hundred stamps were ever sent out
for use.
Notes: Very few sales of this stamp have ever taken
place.
There are an unknown number of transfer types for this
issue. None have been identified.
Soot-Ryen-Unlisted Brofos-Nelson-37 Skanfil-37
214
JU-42
Denomination: 2 Kr.
for use.
place.
JU-43
Denomination: 5 Kr.
for use.
place.
JU-44
for use.
place.
Soot-Ryen became aware of this stamp soon after the
publication of his book.
215
JU-45
for use.
place.
Soot-Ryen became aware of this stamp soon after the
publication of his book.
Shown below are additional examples of JU-44 and JU-45.
216
TYPE ILLUSTRATIONS
Due to the lack of stamps available for observation, very few specific transfer
type characteristics have been confirmed for this series. Those that are known are
described in very simple terms here.
1 Kr.
2 Kr.
5 Kr.
research may reverse the order in which the stamps appeared in the sheet.
Type 1
• The cross at the top of the crown points to the
middle of the 5.
Type 2
• The cross at the top of the crown points to the
right edge of the ball of the 5.
217
10 Kr.
Type 1
• The cross at the top of the crown points
between the 1 and the 0.
• The 1 is vertical.
• The 0 is close to the right Kr.
Type 2
• The cross at the top of the crown points to
the left edge of the 0.
• The 1 leans to the left.
• The 0 is far from the right Kr.
20 Kr.
Type 1
• The left tip of the 2 is quite close to the
period after the left Kr.
Type 2
• The left tip of the 2 farther from the period
after the left Kr. and is placed slightly lower.
218
Unidentified issues of 1910 through 1913

Soot-Ryen lists a number of deliveries for the years of 1908 through 1913. One
delivery occurred in each of these years. Three separate series of stamps are positively
attributed to some of these deliveries. The information he gives is repeated here with
added commentary and speculation as to the final disposition of many of these stamps:
Invoice dated 27 April 1908.

This printing contained 100 sheets, each containing 150 stamps of Kroner values, for a
total of 15,000 stamps. The total invoice from Lyng was for 45 Kroner, which equates to
3 Kroner per 1,000 stamps.
*** The author feels that the “Venetian Red” stamps described by Soot-Ryen are from
this delivery. These stamps are listed as JU-34 through JU-36.
Invoice dated 1 February, 1909

This printing contained only 50 sheets, each containing 100 stamps of Kroner values, for
a total of 5,000 stamps. The total invoice amount was for 37.50 Kroner which equates to
7.50 Kroner per 1,000 stamps.
*** Soot-Ryen speculated that this delivery or the prior could have been the source of his
“Venetian Red” stamps. The author feels that the previously undescribed stamps of JU-
37 through JU-40 were produced in this printing. The author also feels that the full
delivery of stamps was sent out to the Bergen Justerkammer.
Invoice dated 26 October, 1910

The invoice is for 65.50 Kroner.
*** It is the estimate of the author that this printing contained about 5,000 stamps which
were charged at the tremendous rate of 13.10 Kroner per 1,000 stamps. This and the
previous delivery were likely charged at significantly higher rates than other deliveries
due to the small total size of the orders.
This printing could be the source of the Large Series stamps JU-41 through JU-45.
Invoice date 1 November, 1911

This invoice is for 82.50 Kroner.
were charged at 7.50 Kroner per 1,000 stamps.
It is quite probable that this entire quantity of stamps were still held by the department in
1915 when the use of these stamps was discontinued. If so, all were destroyed in 1916 or
1917.
Invoice dated 28 November, 1912

This invoice is for 52.50 Kroner.
were charged at 7.50 Kroner per 1,000 stamps.
It is quite probable that this entire quantity of stamps were still held by the department in
1915 when the use of these stamps was discontinued. If so, all were destroyed in 1916 or
1917.
219
Invoice date 2 June, 1913

This invoice is for 85 Kroner
*** It is the speculation of the author that this printing was delivered at a price of 8.50
Kroner per thousand stamps which would be a total delivery of about 10,000 Stamps.
This is the most likely delivery for the Large Series stamps of JU-41 through JU-45. If
so, the sheets were likely of 100 stamps making the delivery only 100 sheets.
No further deliveries of new stamps were made after this date.
The author can only offer speculation about the contents of many of these later
printings. A couple of theories can be put forward that would make perfect sense, but
may not be anywhere near the reality of what happened between 1910 and 1913. I offer
the following theories. Perhaps some or all of these theories could be combined to form
the truth of the situation.
1. It is very possible that one or both sets of the stamps of the 1904 series may have
been reprinted at some time. Such reprints could possibly account for the medium
and dark blue examples of JU-23 through JU-28 and/or the nearly aniline colored
specimens of JU-29 through JU-33. This could also explain why most of the
1904 Series is available at times in large unused units. It should also be noted that
the examined unused stamps that come from the dark blue and aniline printings
have a slightly different design size than the examined used stamps of the regular
colors. It is possible that this could be an indication of a new printing as well.
2. There may be other series of stamps still awaiting discovery in collections hidden
and misidentified as other more common stamps. Potentially there could be as
many as three additional series of stamps. Most likely these would be Kroner
value stamps. It should be noted that the stamp listed in this catalog as JU-39
came from a very old British collection of revenue stamps where it was attributed
as a more common JU-31.
3. The stamps from one or more printings were never released prior to the
discontinuation of usage for adjustment fee stamps sometime around 1 July, 1915.
These were then destroyed at some time in 1916 or 1917.
4. Significant quantities of stamps may have remained in some offices around the
country. With the discontinuation of usage for these stamps in 1915, it is possible
that the remainders were turned back in for destruction. If so, these stamps were
not shown in the holdings of the department. These may have contained some or
all stamps from one or more printings. It is probable that many of the known
unused stamps and sheets came from such holdings that were not returned for
destruction.
To show how many stamps were used, Soot-Ryen gives the below-stated
quantities in the remaining holdings of the Justervesenet for a number of years. He also
includes numbers for prior years, but these have little relevance on the topic of discussion
here. Some numbers have also been added indicating quantities of delivered and
distributed stamps as given by Soot- Ryen. From these few pieces of data, additional
speculative quantities have been added in red, which give a possible continuation of the
deliveries and distribution amounts. The 1914 and 1915 numbers are included using
220
simple subtraction. Some assumptions have been made to include the fact that the date of
each listed calendar year is on or about 30 June which is the typical end of the Norwegian
Government fiscal year.
Reporting Date Remainders Issued Quantity New Printings

30 June, 1899 44,031
30 April, 1904 26,787
31 March, 1908 30,594
30 June, 1909 42,354 Stamps sent out 8,240 Stamps added 20,000
1910 32,580 Stamps sent out 9,774 Stamps added 0
1911 27,465 Stamps sent out 10,115 Stamps added 5000
1912 28,968 Stamps sent out 9,497 Stamps added 11,000
1913 38,143 Stamps sent out 7,825 Stamps added 17,000
1914 26,513 Stamps sent out 11,630
1915 21,143 Stamps sent out 5,370
1916 21,143 Stamps sent out 0
1917 0
Some interesting facts became apparent once this chart was assembled. Most
striking is the fact that about 9,500 stamps seems to be the average number of stamps
distributed each year from early 1908 through mid 1914. Author estimates and known
quantities of printing runs for these years average about 9,000 stamps per printing for 7
printings, with one printing each year from 1908 through 1913. These numbers closely
match each other
It can safely be said that all stamps issued after the 1904 Series are rare. Most are
known in less than 10 examples of each, while some are known to the author only by
single examples. The possibility for additional discoveries is great.
221
CHAPTER 3 - DOCUMENTARY STAMPS (Stempelmerker)

Documentary stamps (Stempelmerker) are by far the most popular and most
available of the Norwegian revenue stamps. The research covering the first 75 years of
issues done by other authors has been expanded upon significantly in the form of listing
colors and printing plates that have not been previously described in major references.
The majority of the issues running from 1961 to 1987 have been heavily researched and
this catalog has been aggressively reworked from prior publications. A large number of
newly discovered issues are listed here for the first time.
The monumental work done by Tron Soot-Ryen has made this and all future
catalogs possible. He did much of the research that determined the quantities issued of
the majority of these stamps. It should be noted that many of the listed quantities in this
catalog are estimated quantities. Quantities that are known for certain will be so noted in
the accompanying text at the individual catalog number. In his book Soot-Ryen missed
noting only two stamps from the early issues. The stamp listed here as number ST-66
was verified soon after the issuance of the Soot-Ryen catalog in 1975. By price this is the
most expensive documentary stamp to acquire. The stamp listed as ST-55 is a new listing
with this catalog. Evidence that this issue is different than any previously listed issue is
conclusive.
“Stempelavgift” is a tax on monetary exchanges. Originally this tax was paid
with the use of Stamped Paper (This topic will be discussed in a future volume of this
work.) Beginning in 1886 this tax could also be paid by using documentary stamps.
These had to be placed on the document and cancelled with a canceller or manuscript
marking. This had to be done by an official with the appropriate authority, and the
cancellation must display a complete date and year. By way of the royal decree of 19
July, 1885 the Finance Department was authorized to have stamps printed corresponding
to the nine (9) lowest denominations of the Stamped Paper Tariff Schedule.
In accordance with the law of 1897, it was declared that certain Official fees
could also be paid by the use of documentary stamps. The law of 1902 implemented a
tax on bills of exchange and checks. The fees for these items should again be paid via
documentary stamps.
This is a check bearing ST-31 IIa used November 1914 by Thv. Moestue in Christiania.
222
As early as 1881 a potential printing of documentary stamps was discussed in the

Finance Department. Many were fearful that such a system would be as unlucky as the
fee stamps (Chapter 1) had been just a few years earlier. In a July 1885 memo, mention
is made that already, some years earlier, printing material for both the under-print and
design print had been obtained. A total of 150 dies of each type had been produced.
These were of the same general design type as the stamps later produced by the Central
Printing Works in 1885. The Finance Department archives house a plate containing 15 of
these original dies. They were apparently broken loose from a larger printing plate which
originally contained 50 dies. These dies are held together through the stereotype
production. The plate that holds them together is 3mm thick. They are not well produced
and do not have the normal copper coating that a finished printing plate would have. It is
possible that these were used to produce a very poor test print. These test prints are
brown in color with a gray-blue under-print and have the denomination of Kr. 111 in
black. No illustration of these test prints is available.
The printing and delivery of documentary stamps was a complicated, bureaucratic
process. At the printing office it was required that there should be two (2) controllers
(the same people that also observed the production of regular stamps.) These controllers
delivered the paper and the printing dies to the printer. They then followed the printing
and deliveries in all of the initial phases.
The completed stamps
then would be delivered to the
counting commission who then
delivered the processed stamps to
the control commission. The
stamps which were printed on
watermarked paper were
delivered to the foreman of the
counting commission, who
would count the sheets and
punch an eight pointed star
shaped hole in the corner sheet
margin of the entire delivery.
This margin block of
Norgeskatalogen number 82
exhibits the same type of star
cutout that was used on the
documentary stamps.
The control commission which was made up of four employees in the
department would then deliver the stamps to the Stamped Paper Custodian according to
his requisitions. (The position of the Stamped Paper Custodian is hereafter noted by the
letter “S”)
“S” accounted for the received stamps in their own set of ledgers. Mr. Soot-Ryen
was able to examine these ledgers for the period of 1887 through 1950. He was unable to
locate these records for later dates, and the “S” archives were not found either.
Unfortunately the records do not differentiate between the various issues. Only the
quantities and denominations of the delivered stamps are noted under their respective
223
dates. When new stamps were to be printed, the printing requests would follow the same
path, but in reverse order back to the printer.
Another difficulty in determining quantities of issued stamps is that the Counting
Commission in all likelihood ordered large quantities of stamps to be destroyed. This
could encompass printers waste delivered from the printer, but later for one reason or
another, it also included stamps that were no longer wanted or were found to be of an
unacceptable quality. As an example, it is noted that in December 1912, approximately
590,000 stamps of 22 different denominations were burned. Most often the lists of
destroyed stamps simply state a total face value, thus making it impossible to determine
which stamps were destroyed.
Soot-Ryen also had the opportunity to examine the invoices from the various
contracted printers between 1885 and May 1953. Unfortunately, the records were not
complete and newer records were completely lacking. He encountered a number of
problems in matching the numbers reported by the printers to the numbers of stamps
delivered to the “S”. Additional problems were encountered due to the extreme length of
time that some stamps spent in storage. He mentions the fact that in 1903 over 3,000,000
stamps were in inventory but that only 1,974,000 stamps were sent out during that budget
year. Examples of stamps that lay in inventory for many years include ST-1 which was
issued in 1886 but not completely delivered for use until 1949, and ST-66 which was
printed in 1922 and not delivered until 1950, but usage points to the fact that most were
still available as late as the mid 1950's to 1960.
Soot-Ryen tried to reconcile the invoices to the delivery records as much as
possible. For the period after March 1950 for deliveries to “S”, and after May 1953 for
the printer invoices, no data is available for the stamps produced by Fabritius and Sons. It
is only known which stamps must have been printed based on stamps that have been
observed. From 1960, Norges Bank took over production of the stamps, and again,
information about production figures becomes available. At this time information from
1974 and forward is missing completely. (Author estimates of printing quantities are
given for some stamps based on the general rarity of these stamps.)
Soot-Ryen examined over 5,000 stamps for his original work, primarily of stamps
issued prior to 1935. The present author has examined about 3,500 stamps from all
periods of issue including a number of stamps from the original Soot-Ryen collection.
Many discoveries were made in the period of 1960 and forward. Small, seemingly
insignificant notations in the Soot-Ryen reference have been researched and many new
stamps were added to the catalog as a result of this new research.
It is unfortunate that only a few people have cared to preserve these stamps.
Issues that should be easy to find have turned out to be major rarities. For the first time
in print, nearly all of the various documentary issues are pictured including all major
issues and most known varieties.
It appears that the usage of documentary
stamps came to an end sometime after mid 1987.
Only a few stamps have been noted with cancellations
from 1984 and later. The stamp pictured here is the
latest usage seen to date. It is an example of ST-121-
10 cancelled on 5 May, 1987. More information is
needed on this topic.
224
Quality:
A large number of documentary stamps seem to have been removed from their
original documents by simply peeling them off without the use of water. Many of these
stamps bear evidence of this with retained gum and often also have small retained
portions of the original document paper. Unfortunately many of these stamps also often
bear damage from their violent removal from the documents. Many other documentary
stamps bear staple or pin holes. These stamps were never intended to do more than bear
evidence of the payment of official fees. Most of the host documents were placed into
archives and were often stapled or attached together with paperclips that would later rust.
Stamps are seen with holes, rust stains, and humidity damage on a regular basis.
Inverted Watermarks:
It was originally intended to spend some effort and catalog space to discuss the
occurrence of inverted watermarks among the documentary stamps. Research has shown
that virtually all of the various stamps occur with both regular and inverted watermark
positions. The rarity of either position does not seem to be significantly different enough
to warrant price listings for both types. The 1902 issues bear a posthorn watermark rather
than the normal crown watermark. Most of the possible watermark positions are known
for these stamps as well.
Should further study indicate the need for individual listings, this will be taken up
in future editions.
Unused Stamps:
The vast majority of available known documentary Stamps are used. Only a few
lucky specimens have escaped usage and found their way into collections. Prices are
listed at the end of this book for all issues, but it may be that many of the listed stamps
simply do not exist in mint condition. Further research needs to be done to determine the
rarity of these unused stamps. Where possible, mint stamps have been shown at the
appropriate catalog number.
A few of the later issues were saved by the companies or people who used them.
This has resulted in limited numbers of some stamps being available in mint condition.
Usage:
Many if not all of the earliest documentary stamps were used by Government
officials to cover taxed items similar to those that governed the fee (sportel) stamps in the
1870’s. As the laws of 1897 and 1902 allowed for more varied uses, the majority of the
users of these stamps changed to banking institutions. Some Governmental use
remained, but in very low numbers until the mid 20th Century when the banking usage
went down and the official Government usage again went up. During the final years of
usage the main user was again the Government, with a very little usage by lawyers etc.
225
Cancellations:
Prior to about 1897 most documentary stamps bear manuscript-only cancellations.

Starting at the turn of the century individual organizations began using cancellations of
various types. Many of the stamps used after 1900 were cancelled in a combination of
regular cancellation and a hand written date. This system as well as the use of
manuscript only cancellations continues throughout the full life of documentary stamp
usage. A number of these types are illustrated here. Please note that this is only a sample
representation and that numerous other types exist.
Studies of cancellation dates have been instrumental in the writing of this chapter.
This has made possible the discovery of a number of exciting and rare printings and
plates. See the article about 2.50 Kroner stamps just prior to ST-46 for information about
a new issue discovered by utilizing this method.
226
Design Under-print:
The background printing throughout the various series of documentary stamps is

all similar in design but not always readily apparent when looking at the stamps. These
designs were printed from individual printing plates just as the other two operations used
to make these stamps. The plates are made up of individual dies.
Many of the early issues show very indistinct under-print. Other series are better
at showing the pattern under the main design. The most visible under-print designs
usually appear in the earliest printings of the 1908 series of stamps.
227
Perforation:
Early documentary stamps were perforated by the same machines and by the same
process as the regular postage stamps of the era. Because the same perforating machines
were used for both regular stamps and documentary stamps, the perforation gauge for the
documentaries is 13.5 on the top and bottom, and 14.5 on the sides. This is the reverse of
that used on the regular stamps.
Each verified perforation machine will be discussed separately. It is known that
seven different machines were used to perforate or roulette documentary stamps. Several
of these same machines were also used in the production of turnover tax stamps (Chapter
4), and some radio license stamps (Chapter 6).
P-1 Series of 1886
The stamps in this series were normally perforated from right to left across the
sheet. Occasionally the opposite was done. Stamps exhibiting evidence of both
directions of perforation are illustrated.
The perforator was a comb type apparatus that would perforate one row of stamps
at a time of 3 sides of the stamps. As it perforated the next row, the final side would be
perforated. Because this was a manually performed operation, there were often stamps
that received an extra wide or narrow space between rows at an edge of the stamp.
The first stamp illustrates this wide perforation at the left edge of the stamp. The
second stamp shows the same phenomenon at the right side. The final illustration is of a
pair of posthorn stamps from the same period of production as the documentary stamps.
It also shows the same wide perforation spacing.
228
P-2 1902-1909
The second perforator used on documentary stamps is virtually identical to that of

P-1. In reality much of the actual machinery was actually the same. The main difference
is that the perforation comb was new. The comb from P-1 was retired in 1893 and
replaced by a short-lived comb that measured 13.5 x 12.5. This was again replaced in
1898 with a comb that perforated 14.5 x 13.5.
Stamps made with this perforator again show extra wide or narrow perforations at
the left or right sides on the top and bottom of the stamp. A larger quantity of stamps
now show narrow perforation teeth.
Shown here is a 4-block of ST-19 which displays evidence of how the stamps
were perforated. Looking at the horizontal holes in the middle of the block we note that
there is a very small space between perforations between the middle hole and that
immediately to the right of the center hole.
All stamps from the 1902 and 1903 series were perforated by this machine. A
small number of stamps from the 1908 series were also perforated by this machine before
being retired at the end of 1909. The 1902 and 1908 series stamps are normally
perforated from right to left while the 1903 stamps are almost always from left to right.
229
P-3 1910-1942
Starting in January 1910 a new perforator was taken into use. For regular postage
stamps it would perforate two vertical columns of stamps at one time. In the case of
documentary stamps, this perforator would perforate stamps from the bottom or top of the
sheet vertically. Similar to P-1 and P-2, this machine would leave some stamps with
perforations that are too small or too large. This odd-sized perforation was now located
at the top or bottom of the stamp on the sides.
Stamps produced from 1910 through the mid 1930’s seem to be perforated
exclusively from the bottom of the sheet moving upward. Stamps made after that time
are occasionally found perforated from the top of the sheet moving downward.
230
P-4 1941-1959
With the change to a different printing type from engraved printing for the smaller
sized stamps, it appears that a different perforator comb was used. Regular postage
stamp production transferred to Emil Moestue while the documentary stamps remained
under production at Fabritius. The perforation gauge is the same, so it is possible that
this is simply a continued usage of the P-3 machinery.
The stamps were again perforated from the bottom of the sheet moving upward.
There was an extra hole at the right and left margins with no extra holes at the bottom
margin. The top margin was perforated to the edge.
231
P-5 1960-1970?
The printing contractor change to Norges Bank in

1960 also resulted in a change of perforator machinery.
From now on the perforation gauge is 13.5 x 13.5. This
perforator was operated by Norges Bank.
The stamps appear to have been perforated from
left to right across the sheet two columns at a time. The
perforation holes extend one hole into the top and bottom
margins of the sheet. There are no extra holes at the left
margin and the right margin is perforated all the way to
the edge.
Only on rare occasions will the stamps from this
perforator show any sort of variation in perforation size.
This is illustrated below with a slightly wider perforation.
Additional information about this perforator is
given in the pages prior to ST-134.
P-5a 1961-1975?
It appears that a modified version of the P-5 machine was used for the production
of the sheets of 500 and 1000 Kroner stamps by Norges Bank. The sheets are perforated
in a similar manner to those of the regular P-5 machine.
Sheets were perforated from the bottom moving upward. The margins have no
extra holes at the bottom, one extra hole at the sides, and fully perforated margins at the
top of the sheet. The need to perforate these large stamps explains why the perforator
was set up to perforate 2 rows at a time of the smaller stamps. The perforator comb had
to be long enough to cover the height and width of these stamps that are the equivalent of
4 small sized stamps.
232
P-6 1968?-1982
This is the final regular perforator machine that was used on documentary stamps.
Stamps from this perforator were printed by Norges Bank, but the perforating actually
took place at Fabritius.
The stamps were perforated from left to right across the sheet one column at a
time. The sheet margins display two holes at the top and bottom of the sheet. The left
margin has one extra hole, and the right side margin is fully perforated.
Additional information about this perforator is given in the pages prior to ST-134.
P-7 1982
This machine is a rouletting machine rather than

a perforating machine. It was used on the single issue
of documentary stamp in 1982, ST-187.
233
Error Stamps
With the exception of the unissued London series, none of the documentary
stamps are known with major perforation varieties such as severely misplaced
perforations, diamond/double perforations, or imperforate.
This off-center example of ST-5 is one of the

most significant perforation errors so far
encountered in the documentary stamps.
Examples of other types of errors that are encountered are:

• Missing portions of the main color print. The only example known to the author
is the stamp shown below of ST-11. It like had a portion of the sheet margin
folded over during the printing of the main design. This stamp is shown courtesy
of the Brofos collection.
• Minor misplacement of the denomination printing.
• Minor misalignments between the main printing color and the background color.
234
Issue of 1886
Central Printing Works (Central Trykkeriet)
On 11 July 1885, H. J. Jensen of the Central

Printing works submitted a bid to the Finance
Department for the production of documentary stamps.
This came just days after his June 1 signing of a
contract for the production of regular postage stamps.
He proposed a price of 85 øre per 1000 stamps on a one
year contract. This price would be reduced to 79 øre
per 1000 stamps if the contract were to be signed for
five years. The stamps were to be printed in three
colors in sheets of 200 subjects. Printing dies for the
stamps were to be delivered by the finance department.
The issue date for all stamps in this series is 1 January,
1886.
THE DIES:
Controller Arctander signed for and received

150 overprinting (main design), and 168 under-print
dies on August 8. He also received some individual This faulty example of ST-4 is the
number figure dies to be used in the printing of the plated example for this first series
denominations. These dies were apparently not used as as shown in the Soot-Ryen and
the Central Printing Works invoiced for 200 copper dies Barefoot references. It originated
at 1.50 Kroner each and 900 dies for denominations for from the Soot-Ryen collection
600 Kroner on October 1. Apparently the printer did and is now in the possession of
not feel it was necessary to make new under-printing the present author.
plates.
Soot-Ryen felt that the production of dies for the documentary stamps went much
better than that for the first deliveries of postage stamps. When examining the stamps
from this production compared to the postage stamps from the early Centraltrykkeriet
production, I see a number of similarities. Both groups have very uneven printing with
wide variations in color. There are also large numbers of small plate flaws in both
groups.
The process by which the documentary dies were made is not known for sure.
There was likely an original die and it is probable that the Central Printing Works would
have used the same process as they did for the production of postage stamp dies. Since
all of the dies should be alike there really should not have been discernable types. The
Central Printing Works could not have had the capability to produce all 200 dies at
once. We know from the records of postage stamp production that about 100 postage
stamp dies could be produced at one time. That means that they could probably make
about 50 dies for documentary stamps at a time and that there had to be 4 or more rounds
of production in the copper bath to produce 200 usable dies. While these numbers are
hypothetical, the reality is that a number of regular types are apparent in the produced
dies. These are discussed at length in subsequent pages.
235
In theory the process of producing the dies would follow the pattern shown
below:
Original Die Secondary Die
Production Dies Printing Dies
The original dies would have been reproduced to a secondary die. From this
secondary die a number of production dies would have been produced. These dies would
have been attached into some sort of system and from these dies the multiple printing
dies would be made. Each of the production dies would correspond to one of the
recurrent types as discussed later in this section.
Based on the Soot-Ryen examination of the test prints and printers waste it is my
estimate that either 8 or 16 production dies were used. This number is much higher than
the number used for postage stamps which usually had 4 production dies. Based on this
information there would have been somewhere between 12 and 30 sets of printing dies
made from the production dies. The total number of printing dies would likely have been
between 210 and 230 to provide adequate reserve dies in the case of accidental damage or
inadequate production quality.
THE PAPER:
The paper was purchased from Harald Lyche and Company of Christiania. The
invoice dated 28 September, 1885 shows that a delivery of 19,793 sheets of 8kg weight
paper was made. The paper measured 45.9 x 54.2 cm. Additionally the invoice included
charges for 200 crown shaped watermark dies. The paper was actually produced by
Drammenselvens Papirfabrikker.
The sheets of 50 stamps were almost identical in size to the postage stamp sheets.
They measured approximately 23.2 x 19.3 cm when measured between the edge
perforations. The stamps themselves were double the size of regular postage stamps. See
the photos shown at the description of the P-1 perforation machine earlier in this chapter.
236
THE WATERMARK:
As mentioned previously the paper for this series was adorned

with a Crown watermark placed in the sheet to leave a single crown on
each stamp. The watermark will be designated as Crown Watermark I.
A typical example is shown here. The watermarks are generally
readily visible to the naked eye with backlighting without needing to
use any sort of fluid. This watermark was used exclusively on the
1886 series of documentary stamps.
THE SECURITY ARRANGEMENTS:
On 5 September the Central Printing Works received an order for 3,750,000

stamps in a total of 9 denominations. The contract states that the printer shall: "provide
an adequate, especially secure room for printing." The intent being that the locality
should be under lock and key with only one key being able to access the location. It also
states that "printing and perforating must not happen in the same room. In that an
Officially owned Perforating machine is being provided for usage." On August 31
mechanic A. Eriksen delivered a restraining type plate intended to make the printing
press unusable without the part being removed. He also delivered a bow for the swing-
wheel so that the press could be closed off. For general financial and security reasons, it
was required that the printing office, as well as the press, be opened each day by the
controllers who were assigned to be present during all printing functions. No other
individuals had this right. They also had responsibility for the dies which were not to be
delivered to the printer before they were to be put to use. Otherwise the dies were to be
kept locked up at all times.
THE RESULTS:
Soot-Ryen had the opportunity to examine the test printings and some of the
printers waste from the production of this first series. Many of the sheets that he
examined were still in the format of having 4 panes of 50 stamps in each sheet. These
large sheets had the star shaped hole in each corner of the sheet. The sheets were to be
divided into the smaller panes for perforation and distribution. Each small pane was made
up of 5 rows of stamps that were 10 stamps wide. The large sheet is broken down thus:
Pane I Pane II
Pane III Pane IV
237
Soot-Ryen found that all 9 denominations were printed from the same plate
setting. It is probable that all of the stamps were printed with this same plate setting, but
it is possible that small changes in the form of replaced dies may have taken place as the
printing progressed. A total of 19,600 impressions were made from the plates including
the printers’ waste stamps. That is a total of 3,920,000 stamps. A total of 3,780,500
stamps were actually sent out from the printer leaving 139,500 stamps made up of test
prints and printers waste.
VARIETY INFORMATION:
The 2 left panes (Noted as Pane I and Pane III) in the main printing sheet were both made
with very few plate flaws, and the few that were found are minimal.
Soot-Ryen notes the following flaws:
Pane I - Pos. 13 (Shown at right)

Small color spot in front of the O in NORGE.
Pane III - Pos. 23 (No photo available)

Small color spot between the legs of M in STEMPELMÆRKE
Pane III - Pos. 27 (No photo available)

Ball on the left leg of N in NORGE
Unknown position (Shown at right)

Two splits in upper frame, small color spot left of frame 4
The two right panes (Sheet II and Sheet IV) on the other hand, have a number of plate
flaws, especially in the letters of NORGE. These letters are often thick and uneven, at
times deformed. A number of interesting flaws are found in both of these sheets.
Printing Types:
Ft.1. The first flaw is a fine colored line in the upper

left corner. It goes down from the upper frame line,
crossing the inner frame line curving in toward the
corner ornament.
This flaw was found 4 times in sheet II and 6 times in
Sheet IV. These stamps usually have growths on the
letters in NORGE
(The photo at right shows the type marker for Ft.1
while the plain lines point to the deformed letters of O
and G in NORGE)
238
Ft.2. The second flaw is that the upper wing of the lower left ornament is elongated to the
left to the point of just touching the inner left frame line.
This flaw is found 5 times in Sheet II and 7 times in Sheet IV. Again these stamps have
growths on the letters of NORGE and often on the upper portion of the crown as well.
(Authors note: The present author has been unable to determine what this type
determinant was meant to show. No such stamps have been observed in reviewing
hundreds of stamps from the 1886 and 1902 series.
The first two types were described by Soot Ryen. The following Types are recurrent
plate flaws observed by the author.
Ft.3. A rounded upper left corner

Growths on letters as before on some stamps.
Ft.4. A curved line at the top of the value tablet.

Some stamps with this variation also have markers for
the other types.
239
A number of other flaws are also found. They include damaged frames, thick P in
STEMPELMÆRKE, and deformed MÆR.
Flaws from Panes III and IV are as follows:
Sheet III - Pos. 16 (1.00 Krone) (No photo available)

Break in the left side of e in Krone
Short black line in the upper part of e in Krone
Diagonal black line in the upper part of e in Krone
Sheet IV - Pos. 14
Broken left leg of R in STEMPELMÆRKE
(Illustrated at right)
Damage to the numbers and letters of the 50 ore denomination printing occurred on a
regular basis. The most prominent is the following:
Sheet III - Pos. 26 (50 Øre) (No photo available)

Short defective top line of 5
Unknown position (50 Øre) (Illustrated at right)

Damaged bottom right portion of the 0 in 50
MISCELLANEOUS NOTES:
As mentioned previously the denominations for the first set of documentaries

correspond directly to the 9 lowest denominations of Stamped Paper currently in use in
1885. The denominations were still directly related to the old Daler and Skilling system
even though they are in the decimal system adopted a decade earlier. 4 Kroner was the
equivalent to an old Speciedaler. Thus the denominations amount to 1/16th, ⅛, ¼, ½, 1,
2, 3, 4, and 5 Speciedaler.
Usage for this series seems to be quite limited prior to the mid 1890’s. Stamps
used in the 1880’s are very unusual to find and should be valued at a premium above
stamps used after 1890.
240
ST-1
Denomination: 25 øre
Color: Light Blue to Ultramarine-Blue with Light
Reddish to Orange under-print. Black denomination.
Delivery Date: Between November 27 and 10
December, 1885
Usage Dates: Issued 1 January, 1886 and used
apparently as late as 1949. Cancels have been observed
through 1933.
The total number of stamps printed amounted to
1,073,150. Of these a full 750,000 were overprinted in
the production of number ST-39. An additional 33,150
were destroyed after being declared unusable. The
remaining 290,000 were delivered to “S” periodically
until as late as 10 December, 1949.
Notes: This stamp apparently was not well received due
to poor gum on the stamps. The mint example shown
here has a very thin layer of original gum that looks to
be very inadequate.
The denomination also does not seem to have received much use after the first few years.
The denomination was only ever produced one other time as number ST-87. This later
issue is quite scarce.
The blue color on this stamp is prone to fading. An example of a faded stamp is shown
below.
Soot Ryen-1 Brofos-Nelson-1 Skanfil-1 Solbakken-1
Examples of ST-1 showing a variety of shades and cancels including a faded example
displaying the Grey color noted above.
241
ST-2
Color: Brown in shades with Light Grey under-print.
Black denomination.
The colors listed by the printer for this denomination
were Brown and Light Grey.
December 1885
Usage Dates: 1886 through at least 1910. The majority
of examined stamps are cancelled during or prior to
1904.
A total of 398,850 stamps were produced. A total of
351,000 were delivered to “S” through 7 September,
1904 with additional deliveries made on 10 November
1909 and 26 January 1910 totaling 36,850. The
remaining 11,000 were destroyed due to poor quality.
Notes: This is a relatively easy stamp to acquire. Nice
specimens seem to be available at a reasonable price.
Colors vary to some degree.
Soot-Ryen-2 Brofos-Nelson-2 Skanfil-2 Solbakken-2
Shown here are examples of the minor color shades as well as various types of
cancellations found in this series.
242
ST-3a
Denomination: 1 Krone
Color: Sage Green in shades with Grayish-Red to Light
Gray-Orange under-print. Black denomination.
December 1885
Usage Dates: 1886 through at least 1912. Most stamps
observed were cancelled during the period of 1902
through 1911.
Quantity Issued: (1,000,000)
Originally a total of 1,621,350 stamps were printed. Of
these approximately 601,000 stamps were used to
produce ST-10 I and ST-10 II. Deliveries made to “S”
through 7 March 1912. This total includes all colors.
Notes: This stamp is easily the most common
denomination of the series. Nice stamps are easily
found. The main color of this stamp can fade easily.
Examples that are nearly grey in color have been noted.
Soot Ryen 3 Brofos-Nelson 3 Skanfil-3 Solbakken-3
ST-3b
Color: Green in numerous shades with Grayish-Red to
Light Gray-Orange under-print. Black denomination.
December 1885
through 1911.
found.
243
ST-3c
Color: Bluish Green in shades with Grayish-Red to
December 1885
through 1911.
found. The main color of this stamp can fade easily.
Examples that are nearly grey in color have been noted.
ST-3d
Color: Yellowish Green shades with Grayish-Red to
December 1885
through 1911.
found.
This color may in fact be a changeling, but it has been
noted on stamps with and without the overprint.
244
ST-4
Denomination: 2 Kroner
Color: Orange-Red in minor shades with Light
Greenish Grey under-print. Black denomination.
were Carmine Cinnabar and Light Green.
December 1885
Usage Dates: 1886 through at least 1905. All observed
cancellations fall within this same time period.
A total of 157,100 stamps were originally printed. The
153,000 stamps were delivered to S through 6 March,
1905. The remaining 4,100 stamps were likely
destroyed.
Notes: The colors on this stamp seem to be very
consistent with only minor variations. The under-print
is very difficult to see on most stamps. Unlike many of
the other stamps from this series, a large percentage of
the observed specimens are cancelled prior to 1900.
While the 2 Kroner denomination does not vary much in color, there is a wide variety of
cancellation types that can be found, as exhibited here.
245
ST-5
Color: Magenta in shades with Grey under-print.
Black denomination.
December 1885
Usage Dates: 1886 through at least 1916. Observed
cancellations generally are from 1905 and prior.
The total number printed were 226,700 with deliveries
totaling 212,000 through 8 May, 1906 with an
additional small delivery of 13,700 stamps on 12
September, 1916. The additional 1,000 stamps were
destroyed.
Notes: A possible secondary color may exist for this
stamp. It is shown below. The color could be described
as a Reddish Mauve. This stamp could also be a color
changeling due to fading or something similar. With
only 1,000 stamps destroyed, the quality of this
denomination must have been found to be higher than
the lower denominations.
Examples of ST-5 showing the possible second color as well as cancellation types. Note
the very rough perforation on the example at right
246
ST-6
Color: Dark Orange (slightly brownish) with Light
Yellow under-print. Black denomination.
were Mahogany Brown and Light Yellow.
December 1885
cancels date through 1917.
Printing figures amount to 112,650. Listed deliveries
through 26 February, 1918 amount to only 93,000.
Additional deliveries must have been made either
during this period or at some time thereafter. The listed
amount of 110,000 is estimated.
Notes: The main colors for this stamp and ST-8 are
listed by the printer as being the same. In examining
specimens of both stamps it is apparent that the same
color was used for the primary design of both stamps.
Because of the generally small number of stamps
produced for both denominations, it could be speculated
that both denominations were printed on the same day.
Additional examples of the 8 Kroner denominations displaying various cancellation types

are shown here.
247
ST-7a Type 1
Color: Aniline Rose in shades with Light Violet-Grey
under-print. Black denomination.
December 1885
Usage Dates: 1886 through at least 1924.
Despite the small number of issued stamps, most of the
stamps seen in the collector market bear cancellations
from 1912 and later.
Deliveries to “S” through 16 April, 1918 total 63,000
stamps with the remainder of the printed amount being
delivered in 1920. This denomination apparently did
not have any rejected stamps from the original printed
quantity. This total includes all types and colors.
Notes: This denomination was apparently used very
seldom.
The denomination has a spacing of 1.2mm between the
12 and Kroner.
ST-7a Type 2
Color: Aniline Rose in shades with Light Violet-Grey
December 1885
seldom.
12 and Kroner.
248
ST-7b Type 1
Color: Rose in shades with Light Violet-Grey under-
print. Black denomination.
December 1885
seldom.
12 and Kroner.
ST-7b Type 2
Color: Rose in shades with Light Violet-Grey under-
December 1885
seldom.
12 and Kroner.
249
ST-8 Type 1
Grey under-print. Black denomination.
December 1885
Usage Dates: 1886 through at least 1923. Similar to
the 12 Kroner denomination, the majority of stamps on
the market seem to be used after 1912. Specimens have
been seen used as late as 1917.
Soot-Ryen mistakenly assumed that all issued 16
Kroner stamps were either of this issue or were
turnover tax stamps. In reality, a second issue was
printed in 1922 but not delivered to “S” until 1950. It is
listed as ST-66.
Using the delivery and printing numbers from Soot-Ryen it is likely that the entire
printing amount of 69,400 were issued for use without any stamps being rejected to be
destroyed. This total includes both types.
Notes: Based on the low number of stamps produced in this denomination and the length
of time that passed before the usage of the only other delivery of 16.00 Kr. stamps, it can
be said that this denomination was simply not used very often. This is the most difficult
stamp to obtain from this first series.
The main colors for this stamp and ST-6 are listed by the printer as being the same. In
examining specimens of both stamps it is apparent that the same color was used for the
primary design of both stamps.
The denomination has a spacing of 1.2mm between the 16 and Kroner.
ST-8 Type 2
Grey under-print. Black denomination.
December 1885
Usage Dates: The same dates as listed at ST-8 T.1
Notes: The denomination has a spacing of 1.8 to 2.0mm
between the 16 and Kroner.
Previous catalog numbers: Soot-Ryen-8
Brofos-Nelson-8 Skanfil-8 Solbakken-8
250
ST-9 Type 1
Color: Brown-Red in shades with Light Grey under-
were Caesar Red and Violet.
December 1885
Usage Dates: 1886 through at least 1911. Most of the
stamps seen have been used during the first decade of
the 1900’s.
The original printing amounted to 54,450 stamps. Of
this total, 54,000 were delivered to “S” through 14
May, 1908. This total includes all types.
Notes: After the 16.00 Kroner denomination, this is the
next most difficult stamp to find from this first series.
The majority of observed stamps are cancelled by banking institutions. The printing
quality on this issue seems to be below average for the series.
ST-9 Type 2
December 1885
the 1900’s.
251
ST-9 Type 3
December 1885
the 1900’s.
Shown below is an additional example of ST-9.
252
80 Øre Overprint Issues of 1897
This set of two similar stamps came about as a result of the passage of the Sportel
(Fee) law of 6 August, 1897 “Om Betaling for Notarialforretninger” which determined
that the fee for copies, attestations, and various other services should be paid by means of
80 øre revenue stamps. Because of the need for a new denomination and the inability to
combine existent denominations to a total of 80 øre, the Finance department elected to
utilize a quantity of the 1 Krone denomination stamps that were on hand.
A total of 601,000 stamps were overprinted. The first group was produced by
Christiania Opfostringshus under a contract that had been already awarded in July of
1897. The first 1000 stamps were used as proofs for the overprinting. The resultant
stamps exhibit a hand set, apparently in-house produced overprint design, which was
found to be less than satisfactory. According to Soot-Ryen the style was changed 4 or 5
times with the same result. This stamp is discussed further as number ST-10 I.
An arrangement was then made with the New York Stempelfabrik in Christiania
to make a larger, more legible overprinting design. The stamps produced from this new
group are discussed at ST-10 II.
The first delivery of these stamps was on 10 December 1897 and it contained all
of the ST-10 I stamps as well as the first printing of the ST-10 II stamps. The total
deliveries were completed by 28 July, 1898. Of the original 601,000 delivered stamps
over 100,000 were found to be unusable and only 486,000 stamps were ever sent out.
ST-10 I (Test Issue)

Denomination: 80 øre overprint on 1 Krone (ST-3)
Color: Black Overprint on a base stamp of Sage Green
to Gray Green in shades with Grayish-Red to Light
Gray-Orange under-print. Black denomination.
Delivery Date: 10 December, 1897
Issue Date: On or prior to 1 January, 1898
Usage Dates: Earliest verified cancel is from 6 January
1898. The example shown here is from 15 January. A
known stamp appearing to be cancelled on 1 January is
likely cancelled on 1 July of 1898.
All known specimens with legible cancels, are used
throughout the year of 1898 with the exception of one
example known used in 1900.
Quantity Issued: (Estimated at 25,000)
Combined total of 486,000 with ST-10 II
Notes: This is one of the most difficult early
documentary stamps to obtain. The present author has
only been able to trace about 45 examples including 4
pairs or reconstructed pairs as well as a strip of 3. Other
candidates for the most difficult documentary stamp are
ST-59 and ST-66. The present author has only been
able to trace a single unused specimen.
253
All four of the color groups of ST-3 are possible on this stamp, but the “d” group has not
been seen.
Brofos states that there were only 1000 of these test overprints produced. Indications
lean toward a slightly higher quantity based on the number of surviving examples.
Thomle in 1910 stated that a total of 25,000 stamps were sent out in the first delivery of
the overprinted stamps.
Despite the opinion that these stamps were less than satisfactory, they were used in the
normal course of business by Government officials in at least 3 different cities.
Christiania, Trondhjem, and Sarpsborg
Soot-Ryen 10 I Brofos-Nelson 10 Skanfil-10 I Solbakken-10 I
Types: Soot-Ryen mentions that there were 4 or 5 variations in the format of the test
overprints produce by the Orphanage Press. The present author has been able to
determine from the study of over 40 stamps that in all reality there are likely 50 slightly
different types or variations of the overprint, corresponding to the total number of stamps
in a sheet.
The following general types can be found, but there are numerous individual variations
within most of these groups:
Type 1
Stamps that have nearly even width bars at the bottom of the overprint. The bars have a
width of about 15.5 to 16.5mm.
Type 2
Stamps that have nearly even width bars at the bottom of the overprint. The bars have a
width of about 18mm.
Type 3
Stamps that have the top bar that is noticeably longer than the bottom bar.
The stamps below illustrate the three main types listed above.
254
The following sub-types can also be found:
Sub-Type 1
Stamps of Type 1 and Type 3 from the previous page are normally found with the bars of
the overprint being about 1.6mm apart. Some stamps exhibit an overprint with bars only
1.1mm apart. Illustrated here are both versions of Type 3. Stamps illustrated courtesy of
the Brofos collection.
Sub-Type 2
The vast majority of all stamps have the denomination reasonably well centered over the
middle of the overprint bars. A single example has been observed with the denomination
figures centered to the far left over the bars. Illustrated stamp shown courtesy of the
Brofos collection.
255
An amusing stamp was sold in 2005 from the collection of a well known
philatelist. It is a hand made imitation of this issue. It is quite obviously a fantasy issue
rather than an improvised provisional issue. The hand drawn denomination is on top of
the cancellation on the stamp. The stamp is also used in 1912 which is significantly later
than the usage period for the genuine stamps.
Pictured below and on the next page are a few of the other known specimens of this rare
stamp. The 3-strip, HH cancelled pair, and uncancelled single are shown courtesy of the
Brofos collection.
256
257
ST-10 IIa (Regular Issue)

Color: Black Overprint on a base stamp of Sage Green
in shades with Grayish-Red to Light Gray-Orange
Usage Dates: Generally from late 1898 through at least
1912. No cancellations have yet been observed from
prior to early 1900 or later than 1912.
Quantity Issued: (486,000) The overwhelming
majority of this total is for ST 10-II.
This total includes all colors of ST-10 II and ST-10 I.
Notes: This overprint plate was produced by the New
York Stempelfabrik in Christiania and is much more
visible on the stamp. The printing was again completed
by the Christiania Opfostringshus press. The numerals
in the denomination are now about 19.5 mm wide and a
full 7.0 mm tall. They are also placed much higher,
over the center of the stamp. They are now a full 13.2
to 13.8 mm above the overprint bars. The overprint
bars themselves do vary from 14.0 to 14.8 mm in
length.
Soot-Ryen-10 II Brofos-Nelson-11 Skanfil-10 II Solbakken-10 II
ST-10 IIb (Regular Issue)

Color: Black Overprint on a base stamp of Green in
numerous shades with Grayish-Red to Light Gray-
Orange under-print. Black denomination.
1912. No cancellations have yet been observed from
prior to early 1900 or later than 1912.
Notes: Additional details about the overprint are listed
at ST-10 IIa
Previous catalog numbers: Soot-Ryen-10 II
Brofos-Nelson-11 Skanfil-10 II Solbakken-10 II
258
ST-10 IIc (Regular Issue)

Color: Black Overprint on a base stamp of Bluish
Green in shades with Grayish-Red to Light Gray-
1912.
No cancellations have yet been observed from prior to
early 1900 or later than 1912.
at ST-10 IIa
Previous catalog numbers: Soot-Ryen-10 II
Brofos-Nelson-11 Skanfil-10 II Solbakken-10 II
ST-10 IId (Regular Issue)

Color: Black Overprint on a base stamp of Yellowish
Green shades with Grayish-Red to Light Gray-Orange
1912.
No cancellations have yet been observed from prior to
early 1900 or later than 1912.
at ST-10 IIa
This color may in fact be a changeling, but it has been
noted on stamps with and without the overprint.
Soot-Ryen-10 II Brofos-Nelson-11 Skanfil-10 II Solbakken-10 II
259
1902 Series
Christian H. Knudsen
In 1902 a documentary fee of 10 øre per 100.00 Kroner was instituted on checks,
bank drafts, and foreign exchange documents for amounts 100.00 Kroner and higher.
This created the need for a number of new denominations of documentary stamps. The
fees for currency exchanges increased 50 øre for every 1000 Kroner, so it was desired to
have stamps that matched these new fee amounts. Similar to the postage stamp
production, it was Christian H. Knudsen who was contracted to perform the printing job.
The final contract was signed on 4 March, 1902, but by that date Knudsen had already
begun printing the 10 øre stamps in anticipation of receiving the contract.
The Paper:
When this need for new stamps became apparent, it was soon realized that there
was no stock of paper with the crown watermark that had been specially produced for the
first series in 1885. In addition, the roller to produce such paper belonged to Harald
Lyche (despite the fact that the Finance Department had paid Centraltrykkeriet for the
production of the watermark dies). With this dilemma, the Finance Department inquired
of the Postal Department in January 1902, and requisitioned from them in February, a
total of 10 reams of postage stamp paper with the normal posthorn watermark then in use.
Additional paper was supplied at a later occasion in the spring of 1902 to complete the
printing of this series.
The Watermark:
The watermark found on the stamps is the same that is found on most regular
postage stamps from 1872 through 1936. It is a well formed posthorn design which only
occurs in a vertical orientation on the documentary stamps. A total of 4 possible
orientations are possible on these stamps. Most positions have been found on the stamps
in this series. This watermark has been designated by most philatelic sources as Posthorn
Watermark I. I will continue to use this same designation. The illustration below
illustrates the 4 possible positions of the watermark as viewed from the back of the
stamp. The position designations are as shown in Norgeskatalogen 2007.
The Production:
The Finance Department notified Knudsen that the new stamps should be printed
with the old dies which were stored in 3 drawers. It was necessary to obtain new
denomination dies. It does appear that all of the denominations of the denomination dies
260
in this series were hand set with the possible exception of the 10 ore. The printer was to
invoice for restoration of unusable dies. The contract also states that the paper should be
printed with 100 stamps on each sheet. This was specified, despite the fact that the paper
size was the same as the first series. That meant that the sheets had to be cut in half
before printing could commence.
Knudsen received 213 under-print dies, and 160 main design dies, plus a value die
with the denomination of 16 Kroner. Obviously this was not enough material to print 200
stamps at a time as had been done by Centraltrykkeriet.
Knudsen complained that the dies were too thin and the galvanization was loose.
Despite these problems the printing quality is significantly better than on the previous
issue. Even with the improved production quality there are still a number of regular
varieties that are found on these stamps. These are discussed below.
The stamps for all denominations except for the 10 øre were printed between 10
April and 24 April, 1902. From the information derived from the delivery records it
appears that many of the higher denomination stamps were delivered on the single day of
22 April.
Varieties:
Soot-Ryen again had the opportunity to examine a number of sheets in the

archives of the Finance Department. These are color trial sheets. He states that these all
appear to belong to 2 panes of 50 stamps each. These have been arbitrarily designated as
Sheet A and Sheet B. In sheet A we find Ft.1 from the 1886 Series again present (with the
small line in the corner) on 5 dies and Ft.2 (wing 7) on 4 dies. An editing mistake in
Soot-Ryen does not detail Sheet B but the total is stated to be more than the numbers
from the Centraltrykkeriet series. Using the numbers given from that series we can
determine that sheet be contained Ft.1 on 7 dies and Ft.2 on a total of 9 dies. (Because the
totals for these types are higher than those of the Central Printing Works stamps, it can be
assumed that they had reserve dies that were not used in the 1885 production)
Sheet A position 6 is a stamp that has both of these varieties. The present author is not
sure how this would happen. The most likely possibility is that a stamp of Ft.1 also has
an incidental color spot resembling Ft.2.
The damaged R in STEMPELMÆRKE shows up again in this series as position 45 in

Sheet B.
It is not completely clear if the same printing plate settings were used for the
entire production of this series, but that assumption can be made based on the limited
amount of total stamps produced. With the exception of the 10 øre stamps which are
discussed separately, the various denominations do display several dies with the poorly
formed letters in NORGE that are common in the 1886 series. They are much less
common in this production, which means that Knudsen likely sorted through the dies to
find the best looking of them for his production.
261
ST-11
Denomination: 10 Øre
Color: Red with light Red under-print. Black
Denomination.
Delivery Date: Between 5 March and 20 March, 1902
Issue Date: 24 March, 1902
Usage Dates: 1902 through at least 1906. The majority
of cancellations seem to be from 1902 and 1903. An
early cancellation of 8 April, 1902 has been observed.
All of the printed stamps eventually reached general
usage. 900,000 of the stamps were sent to “S” between
24 March and 27 September, 1902 with and additional
47,000 delivered on 4 January, 1906.
Notes: It does appear that the 10 Øre stamps were not
printed from either of the printing plate settings noted
earlier in this section.
Soot-Ryen examined 415 examples of this stamp
mainly in pairs and larger multiples. He was able to
reconstruct the sheet makeup using these stamps. All of
them fit nicely into a single pane of 50 stamps. From
this evidence it is speculated that a single printing plate
of 50 dies was assembled specifically to print this
denomination. All of the dies had clean lettering and
only 1 die each of Ft.1 (Pos.20) and Ft.2 (Pos. 36) are
included in the setting.
262
ST-12 Type 1
Color: Bright Blue in shades with Light Blue under-
print. Black Denomination.
Delivery Date and Issue Date: 17 April, 1902
Usage Dates: 1902 through at least 1903. The vast
majority of observed cancellations are from 1902.
The entire issue was delivered to S between 17 April,
1902 and 13 March, 1903.
Notes: Some degree of variation is found in the widths
of the space between the numbers and letters in the
denomination on these stamps. The difference is surely
based on the hand setting of the dies. No separate
designations will be made for these differences.
This type has the 20 at nearly the same level as Øre.
ST-12 Type 2
Color: Bright Blue in shades with Light Blue under-
print. Black Denomination.
Usage Dates: 1902 through at least 1903. The vast
majority of observed cancellations are from 1902.
1902 and 13 March, 1903.
Notes: Some degree of variation is found in the widths
of the space between the numbers and letters in the
denomination on these stamps. The difference is surely
based on the hand setting of the dies. No separate
designations will be made for these differences.
This type has the 20 lower than Øre.
263
ST-13 Type 1
Color: Green with Light Green under-print. Black
denomination.
Delivery Date: Between 10 April and 24 April, 1902
Issue Date: 24 April, 1902
Usage Dates: 1902 through at least 1906. Stamps have
been observed throughout this period.
A total of 300,500 stamps were sent from the printer.
Of these a total of 500 stamps were rejected. The
remaining stamps were delivered to S between 24
April, 1902 and 7 September, 1904.
Notes: Some minor shades have been seen on examples
of this stamp. It is unknown if these shades are the
result of actual variations in the color of ink or if it is
due to fading of stamps after their usage.
In general it is noted that the 3 is higher than the 0 in the denomination. The degree of
difference does vary some. The differences are surely based on the hand setting of the
dies. No separate designations will be made for these differences.
This type has the 30 higher than Øre.
ST-13 Type 2
denomination.
Notes: In general it is noted that the 3 is higher than the
0 in the denomination. The degree of difference does
vary some. The differences are surely based on the
hand setting of the dies. No separate designations will
be made for these differences.
This type has the 30 at nearly the same level as Øre.
264
ST-13 Type 3
denomination.
Notes: In general it is noted that the 3 is higher than the
0 in the denomination. The degree of difference does
vary some. The differences are surely based on the
hand setting of the dies. No separate designations will
be made for these differences.
This type has the 30 lower than Øre.
ST-14 Type 1
Color: Brown-Violet with Light Green under-print.
Black denomination.
Usage Dates: Between 1902 and at least 1908. Most
observed cancellations are between 1902 and 1906.
1902 and 14 May, 1908. This total includes all types.
Notes: A measurable amount of variation is found in
the widths of the space between the numbers and letters
in the denomination on these stamps. The difference is
surely based on the hand setting of the dies. No
separate designations will be made for these
differences. The range of widths is from 2.0mm to
2.5mm. The base of the 4 on this type is the same
height as the base of the 0 in the denomination.
265
ST-14 Type 2
Color: Brown-Violet with Light Green under-print.
Black denomination.
Usage Dates: Between 1902 and at least 1908. Most
observed cancellations are between 1902 and 1906.
1902 and 14 May, 1908. This total includes all types.
Notes: A measurable amount of variation is found in
the widths of the space between the numbers and letters
in the denomination on these stamps. The difference is
surely based on the hand setting of the dies. No
separate designations will be made for these
differences. The range of widths is from 2.0mm to
2.5mm. The base of the 4 on this type is higher than
the base of the 0 in the denomination.
ST-15 Type 1
Denomination: Kr. 1.50
Color: Dark Green with Light Red under-print. Black
denomination.
Usage Dates: 1902 through at least 1911. Most
observed stamps are used between 1904 and 1907.
The full printed quantity of 127,000 was delivered to
“S” between 22 April, 1902 and 13 July, 1911.
This total includes all types.
Notes: Unlike the lower denominations in this series
that were used almost exclusively in banking
transactions, this denomination also seems to have been
used by other institutions for other purposes as can be
seen by the brewery cancellation on the pictured stamp.
This type has a denomination setting with the 1. higher
than the 50.
266
ST-15 Type 2
denomination.
Notes:
This type has a denomination setting with the 1. even
with the 50.
An interesting variation of Type 2 has the 1 in the denomination leaning significantly to

the left.
ST-15 Type 3
denomination.
Notes:
This type has a denomination setting with the 1 lower
than the .50.
267
ST-16 Type 1
Color: Dark Grey in shades with Light Bluish-Grey
Usage Dates: 1902 through at least 1917. Only a small
quantity of stamps was sent out in 1916 so the vast
majority of cancellations are from 1902 to 1909.
Of the total printed amount of 31,900, a total of 31,000
were delivered to “S” between 12 April, 1902 and 9
January, 1909. The remaining 900 were delivered on
19 December, 1916. This total includes all types.
Notes: This is the first of several denominations from
this series that are somewhat difficult to locate due to a
very small quantity of issued stamps.
This type has a denomination setting with the 2. higher
than the 50.
ST-16 Type 2
This type has a denomination setting with the 2. even
with the 50.
268
ST-16 Type 3
than the .50.
ST-17 Type 1
Color: Orange in minor shades with Light Reddish-
usages match this time period.
A total of 44,500 stamps were printed. Of these a total
of 41,000 were delivered to “S” between 22 April, 1902
and 20 April, 1909. It is likely that the remaining 3,500
stamps were destroyed. This total includes all types.
Notes: Of the stamps in this series of 2.50 Kroner or
more in face value, this is the easiest to obtain.
This type has the 3 at the same level as Kroner.
269
ST-17 Type 2
Color: Orange in minor shades with Light Reddish-
usages match this time period.
A total of 44,500 stamps were printed. Of these a total
of 41,000 were delivered to “S” between 22 April, 1902
and 20 April, 1909. It is likely that the remaining 3,500
stamps were destroyed. This total includes all types.
Notes: Of the stamps in this series of 2.50 Kroner or
more in face value, this is the easiest to obtain.
This type has the 3 at a higher level than Kroner.
ST-18 Type 1
Color: Reddish Brown with Light Yellow-Green
under-print. Black Denomination.
Usage Dates: Between 1902 and at least 1916. Limited
material has been available for study, but the observed
examples were all used within this timeframe.
The entire printed amount was delivered to “S” between
22 April, 1902 and 12 September, 1916.
Notes: This denomination is difficult to find in general,
and even more difficult to find without faults.
This type has the bottom of the 5 at the same level as
the period in the denomination.
270
ST-18 Type 2
Color: Reddish Brown with Light Yellow-Green
under-print. Black Denomination.
Usage Dates: Between 1902 and at least 1916. Limited
material has been available for study, but the observed
examples were all used within this timeframe.
22 April, 1902 and 12 September, 1916.
Notes: This denomination is difficult to find in general,
and even more difficult to find without faults.
This type has the bottom of the 5 at a lower level than
the period in the denomination.
ST-19 Type 1
Color: Dark Olive Green with Grey-Green under-print.
Black Denomination.
Usage Dates: 1902 through at least 1918. Many of the
observed stamps were used in 1917.
The full holdings of printed stamps were delivered to
“S” between 22 April, 1902 and 16 April, 1918.
Notes: The background color of this issue seems to be
quite reactive to light. The greenish color quickly
fades to grey. Specimens exhibiting a fresh color
should carry a strong premium. The block of 4
stamps illustrated in the description of P-2 earlier in
the chapter shows the varied background color quite
well. As noted above, the usage patterns observed
lead to the conclusion that most of the stamps were
used in 1917.
This type has a denomination setting with the 4. higher than the 50.
271
ST-19 Type 2
Black Denomination.
used in 1917.
This type has a denomination setting with the 4. even with the 50.
ST-19 Type 3
Black Denomination.
used in 1917.
This type has a denomination setting with the 4. lower than the 50.
272
ST-20 Type 1
Color: Magenta in minor shades with Light Blue
The original printed quantity amounted to 36,400
stamps. Of these 35,000 were delivered to “S” between
22 April, 1902 and 13 March, 1903. The remaining
1,400 may or may not have been destroyed. These have
not been included in the total issue amount since they
can not be traced for certain.
Notes: It would be assumed that the slightly higher
number of issued stamps would make this stamp easier
to find than some of the other denominations in this
series, but it is actually more difficult to obtain than the
2.50 or 10 Kroner issues.
This type has a denomination setting with the 5 even with Kroner.
ST-20 Type 2
Color: Magenta in minor shades with Light Blue
The original printed quantity amounted to 36,400
stamps. Of these 35,000 were delivered to “S” between
22 April, 1902 and 13 March, 1903. The remaining
1,400 may or may not have been destroyed. These have
not been included in the total issue amount since they
can not be traced for certain.
Notes: It would be assumed that the slightly higher
number of issued stamps would make this stamp easier
to find than some of the other denominations in this
series, but it is actually more difficult to obtain than the
2.50 or 10 Kroner issues.
This type has a denomination setting with the 5 lower than Kroner.
273
ST-21 Type 1
Color: Orange-Brown with Light Red under-print.
Black denomination.
Usage Dates: 1902 through at least 1922. Very limited
material has been available for study, but the examined
examples verify usage throughout the period listed.
The total printed quantity is 23,000 but it is uncertain if
all of these were issued. 13,000 stamps were delivered
to “S” from 22 April, 1902 through 6 July, 1917. An
additional 3,000 were delivered 30 May, 1918. It is
highly likely that additional stamps were delivered for
use as turnover tax stamps in 1922 and 1923.
Notes: This type has a denomination setting with the
first 5 higher than the .50.
Despite having a similar number of stamps in the original issue, this is much more
difficult to obtain than the 4.50 Kroner and 10 Kroner stamps. After the 15 Kroner
denominations this is the most difficult to obtain value of the series.
The actual issue amount may be less than 23,000 but confirmation of destruction of any
stamps can not be made.
Previous catalog numbers: Soot-Ryen-21 Brofos-Nelson-22 Skanfil-21 Solbakken-21
ST-21 Type 2
Black denomination.
first 5 even with the .50.
274
ST-21 Type 3
Black denomination.
first 5 lower than the .50. (The height difference
between the 5 and 50 is variable.) This is the most
common type of the denomination.
Previous catalog numbers: Soot-Ryen-21 Brofos-Nelson-22 Skanfil-21 Solbakken-21
ST-22a
Color: Orange with Light Green under-print. Black
denomination.
From 22 April, 1902 through 18 September, 1912 a
total of 23,000 stamps were delivered to “S” out of the
original printing of 23,800. It is likely that the
remaining 800 stamps were destroyed. The total
includes both ST-22a and ST-22b.
Notes: This denomination is seen more often than the
low number of issued stamps would indicate. The high
survival rate is hard to explain. This darker colored
stamp with green under-print seems to be slightly less
rare than the lighter colored ST-22b stamp.
Stamps are found with high and even 10 in the denomination. This is a result of the hand
set denomination dies. No special designations have been made for these differences.
275
ST-22b Type 1
Color: Moderate to Light Orange with Light Blue
survival rate is hard to explain. This lighter colored
stamp with blue under-print seems to be slightly rarer
than the darker colored ST-22a stamp.
This type has the 10 level with or slightly higher than
Kroner.
ST-22b Type 2
Color: Moderate to Light Orange with Light Blue
survival rate is hard to explain. This lighter colored
stamp with blue under-print seems to be slightly rarer
than the darker colored ST-22a stamp.
This type has the 10 slightly lower than Kroner.
276
ST-23 Type 1
Color: Brownish Violet with Light Blue under-print.
Black denomination.
cancellations match the listed usage period.
22 April, 1902 and 17 August, 1916.
Notes: This stamp has the lowest officially noted
production quantity of any of the documentary stamp
issues. While it is a very scarce issue, there are a
number of other more modern issues that are much
more difficult to obtain.
This type has a denomination setting with the 15 even
with Kroner.
ST-23 Type 2
Black denomination.
This type has a denomination setting with the 5 in 15
lower than the 1 and Kroner.
277
ST-23 Type 3
Black denomination.
This type has a denomination setting with the 5 in 15
even with and the 1 lower than Kroner.
ST-23 Type 4
Black denomination.
than Kroner. In addition the 5 is lower than the 1.
278
ST-23 Type 5
Black denomination.
This type has a denomination setting with the 15 higher
than Kroner.
279
1903-1907 Issue
Christian H. Knudsen
As early as 1902 Knudsen was requesting a design change for future deliveries of
stamps. This was likely brought about by the general poor production quality of the dies
for the first design. In his 1902 request he asks that the new design be decided upon as
soon as possible. Engraver Ivar Throndsen of the Royal Norwegian Mint in Kongsberg
delivered three proposed designs for consideration. One of the submitted designs was
approved on 29 July, 1902. This new type has a wide ornament frame and the old
Swedish style wide rectangular shield. The text on the stamps is the same as the previous
design, but now has Roman type text with serifs. As before, the same printing plates
were to be used for all of the stamps in the series with the denomination printed in a
separate process.
It is probable that the printing took place simultaneously with 4 panes of 50
stamps each per sheet of paper. Plate flaws are still present in the printing but are very
minor and are not detailed here.
Based on the evidence noted on three of the denominations in this series, it can be
assumed that the denomination dies were hand set as was done on the previous two
series. Each of these is discussed and separate types are described.
For collectors, this series is one of the easiest to acquire. The least common
stamp was produced in a quantity of 200,000 which is many times the quantity printed of
some of the stamps from previous and subsequent series.
The paper for this series was delivered by an unknown vendor. This vendor is
likely Alvøen.
The watermark used on this series is again a crown
watermark but the crowns are now arranged so that part or
all of several crowns will show up on each stamp. The
present author has designated this as Crown Watermark II.
The general appearance of the crown is very similar to that
of Crown Watermark I. No information is available to
learn who may have produced the new watermark dies but
it may be logical to assume that the paper producer was
also contracted or encouraged to manufacture or order a
new watermark roller.
280
ST-24a Type 1
Color: Red in shades with Rose under-print. Black
denomination.
Delivery Date: April 1903
A total of 3,849,000 stamps were sent from the printer
between April 1903 and 5 February, 1907. The total of
3,750,000 stamps were delivered to “S” between 6 July,
1903 and 30 November, 1910. The quantity breakdown
between the three printings is not known.
Notes: The denomination has a spacing of 2.2mm to
2.5mm between the 10 and Ø.
This color appears to originate in the first of the three
printings of ST-24. It is somewhat less common than
ST-24b but is still very easy to locate.
Soot-Ryen-24 Brofos-Nelson-25a Skanfil-24 Solbakken-24
ST-24a Type 2
Color: Red in shades with Rose under-print. Black
denomination.
Delivery Date: April 1903
A total of 3,849,000 stamps were sent from the printer
between April 1903 and 5 February, 1907. The total of
3,750,000 stamps were delivered to “S” between 6 July,
1903 and 30 November, 1910. The quantity breakdown
between the three printings is not known.
Notes: The denomination has a spacing of 1.75mm
between the 10 and Ø.
This color appears to originate in the first of the three
printings of ST-24. It is somewhat less common than
ST-24b but is still very easy to locate.
281
ST-24b Type 1
Color: Rose Red in shades with Rose under-print.
Black denomination.
Delivery Date and Issue Date: Prior to 5 May, 1905
Delivery information is included in the listing at ST-
24a. The quantity breakdown between the three
printings is not known.
Notes: The Rose color appears to be from the second
and third printings of ST-24. This is different than Soot-
Ryen where it is noted that only final printing in 1907 is
different in the printing color. Cancellation evidence
leads to the present information.
To date all observed stamps are of Type 1.
Soot-Ryen-24 Brofos-Nelson-25b Skanfil-24 Solbakken-24
ST-25a Type 1
Color: Blue in shades with Grey-Blue to Light Blue
Delivery Date: 2 April 1903
A total of 6 deliveries were made between 2 April,
1903 and 29 July, 1903. This may only constitute a
single printing. Additional deliveries were made
between 25 June, 1905 and 30 September, 1905.
A total of 2,870,600 stamps were sent from the printer.
The first groups totaled 870,600 with the 1905
deliveries totaling 2,000,000. Deliveries to “S” total
2,850,000 and were made between 15 April, 1903 and
22 May, 1913.
No clear pattern has been noted between the various
shades and the deliveries that may have originally
contained them.
282
ST-25a Type 2
Color: Blue in shades with Grey-Blue to Light Blue
A total of 2,870,600 stamps were sent from the printer.
The first groups totaled 870,600 with the 1905
deliveries totaling 2,000,000. Deliveries to “S” total
2,850,000 and were made between 15 April, 1903 and
22 May, 1913.
No clear pattern has been noted between the various
shades and the deliveries that may have originally
contained them.
While this type is less common than Type 1, more than one die was present in the sheet
as a pair is known of the type 2 stamps. It is illustrated below.
283
ST-25b Type 1
Color: Very Dark Blue in shades with Light Blue
Issue Date: Probably in the first delivery of 15 April,
1903
The quantity listed above includes all colors of ST-25.
See ST-25a for further details.
Notes: No clear pattern has been noted between the
various shades and the deliveries that may have
originally contained them. This group of colors does
seem to be less common than the bright blue colors of
ST-25a.
ST-25c Type 1
Color: Greenish-Blue in shades with Light Blue under-
The quantity listed above includes all colors of ST-25.
See ST-25a for further details.
Notes: No clear pattern has been noted between the
various shades and the deliveries that may have
originally contained them. This group of colors does
seem to be less common than the bright blue colors of
ST-25a.
284
ST-26
Color: Light Green to Green in shades with Light
Green under-print. Black denomination.
Delivery Date: 13 May, 1903
Issue Date: 3 December, 1903
A total of 402,500 stamps were printed. Of this total,
400,000 were delivered to “S” between 3 December,
1903 and 14 May, 1908. The remainders were
destroyed.
Notes: Slight variations in color have been noted.
These variations are not large enough to justify separate
designations as has been done with the 10 and 20 Øre
stamps.
Despite the high number of issued stamps this
denomination is seen much less often than would
normally be expected.
It is possible that there are variations in the
denomination spacing similar to that seen on other
denominations in this series.
ST-27
Color: Light Yellow-Brown in shades with Light Blue
Observed cancellations match this usage period.
A total of 404,000 were delivered from the printer. A
reduced total of 400,000 stamps were delivered to “S”
between 3 December, 1903 and 29 July, 1909. The
remainders were destroyed.
Notes: A range of minor shades are seen on this stamp.
Usages are generally for fiscal documents.
It is possible that there are variations in the
denomination spacing similar to that seen on other
denominations in this series.
285
ST-28 Type 1
Color: Dark Orange-Red in numerous shades with a
strong Light Green under-print. Black denomination.
Issue Date: 30 June, 1905
While a total of 262,000 stamps were delivered from
the printer in 1903, none delivered to “S” until 30 June,
1905. From then until 5 December, 1913 a total of
260,000 stamps were delivered. The remaining 2,000
were destroyed.
between the 2 and first 0 in 2.00.
This stamp is seen for sale on a regular basis. The
colors on this stamp can vary quite a bit with some
stamps being quite strongly colored.
ST-28 Type 1 Variety

were destroyed.
between the 2 and first 0 in 2.00.
This stamp has a variation with a missing punctuation
in 2.00.
286
ST-28 Type 2
were destroyed.
between the 2 and first 0 in 2.00. In this case the .00 is
not shifted to the right but the 2 is actually shifted to the
left.
The Type 2 stamps are much less common than Type 1
and are worth a strong premium.
ST-29
Color: Violet-Brown with Light Green under-print.
Black denomination.
Similar to ST-28 the stamps were delivered from the
printer in 1903 but not delivered to “S” until much
later. Deliveries to “S” began 8 July, 1907 and run
through 6 June, 1917. Quantities sent to “S” are
unclear due to deliveries being mixed with ST-5 and
ST-58. It is estimated that the final amount issued is
260,000.
Notes: This stamp seems to have enjoyed a rather long
usage period as the usage dates seem to be well spread
over the full range of dates mentioned above. This
stamp is not particularly difficult to acquire.
287
ST-30
Color: Magenta in shades with Light Blue under-print.
Black denomination.
Delivery Date: Between 30 April and 5 May, 1903
The printer delivered 211,000 stamps. Deliveries to
“S” run from 6 July, 1903 to 9 September, 1911 for a
total of 200,000 stamps. The remainder may have been
delivered at a later time but it is not possible separate
these from deliveries of ST-44.
Notes: A secondary color has been noted that likely a
simple color changeling. It is shown below. Only one
example of this alternate color has been seen to date.
This is the most difficult denomination to locate from
this series but it is not rare.
288
Norwegian Documentary Stamps with Perfins:

Perfins are a method of marking and identifying stamps so that potential theft and
misuse of these stamps does not take place. They were also used to show what particular
firm or organization had used the stamps. While the practice of using perfins is generally
more widespread on regular postage stamps, a few perfins are known to have been used
on Norwegian documentary stamps. The known types are each discussed here.
Domestic Perfins:
SP Perfin
A wide variety of Norwegian documentary

stamps are known bearing this perfin. It was used by
Stavanger Privatbank between 1903 and 1927. This is
by far the most common Norwegian perfin found on
documentary stamps.
Some stamps have been seen with only partial
perfins. It is possible that the perfin machine was not
punching through correctly, or there may have been
some sort of foreign object in the way of some of the
pins.
Most observed specimens with this perfin have
a double impression similar to that of the illustrated
stamp. Some run up the stamp while others run down
the stamp. A few are known with a single impression
across the stamp or with multiple impressions.
The following documentary stamps are known bearing

the SP perfin:
ST-2 ST-34a
ST-13 ST-34b
ST-26 ST-41 Ib
ST-27 ST-41 IIIb
ST-28 ST-42 Ic
ST-31 IIa ST-42 III
ST-32 Ib ST-43 Ib
ST-32 IIIa ST-48 Ia
ST-33 IIa ST-48 Ie Partial impression of the SP perfin on ST-43 Ib
This is one of only two banking organizations in Norway known to have utilized
perfins postage stamps. It is possible but unlikely that any other banking perfins will
appear on documentary stamps. The other potential banking institution is CB & K,
Christiania Bank & Kredikassen. Documentary stamps are commonly seen used by this
institution but no perfins have been observed.
289
It had originally been assumed that only banking type institutions would utilize
perfins on documentary stamps, but the following listings are good examples that new
information can prove good theories wrong. The existence of the following three perfins
opens the door to the potential that other private firms have also produced perfins on
documentary stamps. Information about such stamps would be appreciated.
AB Perfin
The AB perfin is not from a banking institution

but rather from a private business. It represents A.
Bergene who was in Kristiania. Similar perfins on
regular postage stamps are known to be used from 1900
to 1927. Documentary stamps with this perfin also bear
a cancellation from the same organization.
Anders Edvard Bergene was a confectioner in
Kristiania. He was born in 1855. He is listed in the
1900 census as owning a grocery store and hard candy
factory. In 1940 the business is listed under his son Alf
who by then had added chocolate to the production.
The following documentary stamps are known bearing

the AB perfin:
ST-14
ST-25a Type 1
ST-26
290
N.L. Perfin
A Norwegian documentary stamp has been

reported bearing the N.L. initials of Norske Lloyd A/S.
They are listed in the 1979 Norgeskatalogen as having
issued perfins on regular postage stamps from 1914 to
1918.
The same stamp illustrated in Norgeskatalogen
is also reproduced here to illustrate the perfin. The
author would like to examine a Norwegian
documentary stamp actually bearing this perfin.
P.O.S. Perfin
This is another perfin from a small private

company in Kristiania. Similar perfins are known on
postage stamps 1903 through at least 1918.
Peter Olaus Svele is the merchant represented.
He was born in 1879 in Hetland. In 1900 he was living
in a boarding house at Niels Juels Gade 29 in
Kristiania. It is not known what sort of business he
operated, but their need for documentary stamps is
evident.
At the present time only the illustrated pair used
in 1919 has been seen. Other examples are surely
known.
To date this perfin is only known on ST-31 IIb in two

different positions within the same pair.
291
Foreign Perfins:
LB Perfin
The LB perfin is a Danish

perfin. They are from Den Danske
Landsmandsbank which was located in
Copenhagen. These were originally
placed on Bills of Exchange from
Denmark to Norway. A portion of
such a document is shown on the
following page to illustrate the usage.
The stamps were purchased in
advance by the bank in Denmark
where they received the perfin. They
were then applied as needed to fiscal
documents headed to Norway.
Some stamps bear additional
cancellation in either Denmark or
Norway, but many specimens
remained uncancelled.
The LB perfin has been listed by Peter Engelbrecht as L17 and Ostergaard
Hansen as number 544. An additional similar perfin from the same bank with smaller
perforation holes may possibly have been used. Reference numbers are L16 and 544a
respectively.1 Both of these perfins are used on Danish revenue stamps and a few have
been seen on Swedish revenues as well.
The perfin has been noted in two different positions on stamps. The more
common type is shown on the ST-24b above. A second less common type is to have two
impressions of the perfin on the same stamp running the length of the stamp as shown
here.
The following stamps have been verified with this perfin:

ST-3
ST-11
ST-15
ST-24a Type 1
ST-24b
ST-25a Type 1
ST-30
ST-31 IIb
ST-31 IIe
ST-32
ST-33 IIa
ST-40 Ia
ST-41 Ia
1
Catalog of Scandinavian Revenue Stamps Volume II Denmark, Peter Poulsen, pp 41-42.
292
293
U.D. Co. LD Perfin
This perfin has only been observed on a single

Norwegian documentary stamp. It is an example of ST-4.
The perfin was used by Union Discount Co. Ltd. of
London. It has also been recorded on fiscal stamps from
Great Britain, Cape of Good Hope, and Finland.
The main use for this particular perfin was as a form
of receiving cancellation by the British company. Stamps
from other countries that have been observed on documents
show that this perfin was applied after the stamp was on the
document.
Based on the main method of use for this perfin, it
is not likely that many specimens will ever be found in the
future. The few that are possible will likely come from
holdings in the British Isles.
Star Punch Cancellation
Three stamps have been noted that have a

star shaped cut out cancellation. These stamps
received the star prior to being affixed to the
document. Two are examples of ST-32 while the
third stamp is ST-40. The only legible cancel
among the three is from Oslo Sparebank. This is
illustrated here and is still attached to a portion of a
Bill of Exchange which is also from Oslo
Sparebank.
It is not know if this was a standard form of
marking from this bank, or if it was a simple whim
of a bank worker that caused this interesting
variation.
294
Use of Documentary Stamps for Postal Purposes
The function of documentary stamps was never intended to be for use on postal
items. However, at least 4 items have been observed that bear witness to the fact that
postal uses did take place on a small scale.
The two covers shown
here were sent by a H. Moystad
in Hernes within two days of
each other. The first cover has
an example of ST-25a T.1 used
on a registered letter to
Christiania Bank &
Kreditkassen sent on 4 January,
1915. The 20 Øre rate was in
effect at the time for registered
sending of a regular letter. The
fact that it is a registered letter
indicates that the Hernes Postal
officials would have seen the
attached postage and
acknowledged that it was a
valid usage. The manner in
which registered mail is
handled would also mean that
additional Postal officials
would see the postage and also
accepted the validity of such.
The second letter bears
a 10 Øre ST-24b T.1 used on
the 6th of January 1915. Use of
this denomination correctly
corresponds to the postage rate
for a regular letter in 1915.
Unlike the previous sending,
this cover did not pass the
Postal officials and the applied
postage was not acknowledged.
A postage due marking in blue
crayon of 20 is indicated. This
is made up of 10 Øre for the
regular postage plus an equal
amount of a 10 Øre penalty.
Also shown are 2
stamps of ST-25a T.1 from the
Brofos collection with postal
cancels from 1905 and 1907.
295
Issue of 1908 to 1941

Christian H. Knudsen and Fabritius & Sons
A large number of documentary stamps were issued during the long timeframe in
which these series were produced. The same design was utilized for all denominations.
Christian Knudsen retained the contract for printing as long as he lived (until 1929).
However, his printing office continued deliveries until 30 June, 1937. At that time the
printing office was sold to Fabritius & Sons who made deliveries beginning in March
1938. The new contract for their services was not signed until 4 January, 1939.
New design dies were produced in 1908 when the old wide shield was replaced by
the new pointed shield. The lion has the right rear leg lifted up, and on top of the crown is
another lion with an ax. It is interesting to note that a memo dated 26 June, 1905 exists
which states that new documentary stamps should be produced. However, this did not
take place until 1908 when the first stamps with the new design were ordered. The 30
and 40 Øre as well as the 20 Kroner stamps were first sent out from Knudsen in June
1908.
The paper is the same as the previous issue and is remarkably consistent
throughout the entire period. The paper bears Crown Watermark II.
Mr. E. C. Hannevig began some preliminary listings of documentary stamps in
1956, which were published in Frimerke-Kontakt. This small publication issued by the
Horten Filatelistklubb shows some interesting insight into the rarity of some issues.
Hannevig did not know of examples of the Kr. 8.00 and Kr. 12.00 issues of 1918 that
were not overprinted. His listing also only took into account two colors of the Kr. 2.50
Knudsen issues of 1909 to 1920. There are now five listings for this same denomination.
Over the years a significant number of denominations underwent color changes to
accommodate the addition of new denominations. Rather than trying to simply make a
listing of all denominations and the various colors from lowest to highest denomination
as has been done by Brofos, Nelson, and Barefoot, I feel it is easier to follow the general
system that Soot-Ryen, Skanfil, and Solbakken have used by listing smaller "sub-series"
based on their chronological issuance.
The numbering system used here has been changed based on the discoveries of 2
stamps since the Soot-Ryen book was issued in 1975, and the fact that the second of the
20 Kroner stamps should belong to a different sub-series based on delivery dates. More
information on all of these will be listed where appropriate in the section.
A number of the stamps went through a multitude of printings that can have
colors that vary significantly from each other. At times different printing plates were
used for the denomination printing. Differentiation is made between these plates based
on the spacing of the denomination figures. All of the plate differences known to the
author are listed here. In most cases very little information will be available about
quantities issued and dates of issue. Much of the available date information will be based
on observations of cancellations. Stamps from some of these plates have been found to
be very elusive. Others are quite common. Some information about the different plates
was mentioned in the Soot-Ryen reference, with additional detail written by Frederick A.
Brofos in the May-June 1994 Luren. The first systematic analysis was performed by
Frank Solbakken in 2001.
296
The order of some plates may not be listed in strict chronological order of issue.
Much information remains to be researched about issue dates for the various plates.
Future editions will address any changes that may be necessary.
In general it appears that the spacing between the various denomination figures
became smaller as time passed. Most denominations can be assigned to certain periods
of time using this simple rule.
How to Measure the Denomination Spacing on the Knudsen issues of 1908-1941
The illustrations below show how the denomination measurements listed for
numbers ST-31 through ST-70 are made.
The measurement for Øre denominations is made between the right edge of the
final numeral and the left edge of the Ø.
The measurement for most of the higher denominations is made between the right
edge of the period following Kr and the left edge of the following numeral.
Some of the higher denominations require two measurements to describe the
difference between plates. In these cases, the denomination is measured as in the
previous paragraph, with an additional measurement being taken between the edges of
the numbers surrounding the period that divides the denomination.
297
This overall series contains the most common and one of the rarest of Norwegian
Documentary Stamps. ST-31 was issued in a total of over 24 million stamps while ST-66
was issued in about 7,000 examples.
A cross-reference chart is shown here to locate stamps based on their
denomination and color. Only the main colors and numbers are shown in this chart.
DENOMINATION COLOR CATALOG NUMBER

5 Øre Green / Orange ST-46
10 Øre Red / Red ST-31
20 Øre Blue / Blue ST-40
30 Øre Green / Green ST-32
40 Øre Brown-Violet / Green ST-33
40 Øre Brown-Violet / Pink ST-47
50 Øre Brown-Violet / Pink ST-34
50 Øre Brown / Blue ST-48
80 Øre Dark Blue / Pink ST-35
80 Øre / Kr. 8.00 Black on Violet / Yellow ST-67
Kr. 1.00 Green / Red ST-41
Kr. 1.00 Green / Yellow ST-61
Kr. 1.50 Dark Green / Red ST-42
Kr. 2.00 Orange-Red / Green ST-43
Kr. 2.00 Brown / Green ST-43 Ic
Kr. 2.50 Blue-Green / Red ST-36
Kr. 2.50 Grey-Olive / Pink ST-49
Kr. 2.50 Olive / Dark Yellow ST-54
Kr. 2.50 Olive / Pink ST-55
Kr. 2.50 Green / Yellow ST-62
Kr. 3.00 Orange / Red ST-37
Kr. 3.00 Violet / Blue ST-69
Kr. 3.00 / Kr. 12.00 Black on Red-Violet / Yellow ST-68
Kr. 3.50 Green-Blue / Green ST-56
Kr. 4.00 Brown-Violet / Green ST-57
Kr. 4.50 Blue-Green / Green ST-58
Kr. 5.00 Violet / Blue ST-44
Kr. 5.00 Orange / Red ST-70
Kr. 5.50 Violet / Orange ST-59
Kr. 8.00 Violet / Yellow ST-63
Kr. 10.00 Orange / Blue ST-45
Kr. 10.00 Brown / Blue ST-50
Kr. 10.00 Brown / Yellow ST-64
Kr. 12.00 Red-Violet / Yellow ST-65
Kr. 15.00 Brown / Blue ST-51
Kr. 16.00 Black-Blue / Yellow ST-66
Kr. 20.00 Red / Grey-Blue ST-38
Kr. 20.00 Orange / Blue ST-60
298
The stamps throughout the 1908-1941 series are divided into smaller groups of
stamps issued during particular time periods. These divisions are based on the original
delivery of the stamps from the printer. This same type of subdividing system was used
by Soot-Ryen. The divisions have been changed somewhat to match issues to the correct
time periods.
Issues of 1908-1910 (Set A)
This first group includes some of the most common of all Norwegian revenue
stamps. ST-31 IIe is by far the most common of the group. ST-36 is among the least
common of the documentary issues. ST-38 was one of the very first delivered issues in
June 1908, but was not released until 1913 due to a reserve of ST-9 still on hand. All of
these issues, with the exception of ST-36, occur in multiple printings, and most have
multiple denomination plates which were used throughout the duration of the issue of the
overall series.
ST-31 Ia
Color: Dark Red in shades with Medium Red under-
Quantity Issued: (Estimated 24,800,000)
The above number represents the total issue from all
three plates. A grand total of 25,357,900 stamps were
delivered in a total of 14 printings. 11 printings came
from Knudsen and 3 from Fabritius. The first printing
was delivered 6 May, 1910 and the last was delivered
on 11 March, 1940. Deliveries to “S” began on 31
December 1910 and continued through at least 1 July,
1941. The total number of delivered stamps was
24,376,850 but it is thought that later deliveries were
also made that bring the delivered total to the estimated
amount above.
This plate seems to originate only in the first printing of
ST-31. This printing has a color that is not represented
in later printings with a very thick rich appearance in
the main color.
Specimens of this plate are somewhat scarce to find but
are not rare.
Soot-Ryen-31 Brofos-Nelson-34 Skanfil-31 Solbakken-31 I
299
ST-31 Ib
Color: Dark Red in shades with Very Dark Rose-Red
The only examined specimens of this color were
cancelled in February 1914.
three plates. See ST-31 Ia for further details.
Notes: This plate seems to originate only in the first
printing of ST-31. This printing has a color that is not
represented in later printings with a very thick rich
appearance in the main color.
The denomination has a spacing of 2.3mm to 2.4mm between the 10 and Ø. Specimens
of this plate are scarce to find but are not rare. The under-print varies significantly on
this issue with some stamps having a very strong under-print.
ST-31 IIa
Color: Dark Red with Dark Rose-Red under-print.
Black denomination.
Delivery Date: Prior to July 1911
Issue Date: Prior to July 1911
1.7mm between the 10 and Ø. Stamps from this plate
are very common. It is by far the easiest of the three
plates to find.
Stamps from this group display clear figures in the
denomination print and may have been included with
the stamps from the Plate I in the first delivered
printing. The color of this group is very close to that of
ST-31 Ib.
Soot-Ryen-31 Brofos-Nelson-34 Skanfil-31 Solbakken-31 II
300
ST-31 IIb
Color: Dark Rose Red in shades with Light Red under-
Delivery Date: Prior to 1916
Issue Date: Prior to 1916
plates to find.
Stamps from this group display clear figures in the
denomination print.
The stamps from this color group are very easy to find.
ST-31 IIc
Color: Rose with Light Red under-print. Black
denomination.
plates to find.
Stamps from this group have a distinct Rose color that
is not seen very often.
301
ST-31 IId
Color: Dark Red with Light Red under-print. Black
denomination.
Delivery Date: Prior to April 1931
Issue Date: Prior to April 1931
Usage Dates: 1931 through ??
The only observed specimen is used in April 1931.
plates to find.
This stamp differs from the following by having a very
dark red color.
ST-31 IIe
Color: Rose-Red to Red with Red under-print in
shades. Black denomination.
Delivery Date: Prior to May 1929
Issue Date: Prior to May 1929
Observed cancellations reach only to 1939 but later
cancellations certainly must exist based on the later
delivery dates.
plates to find.
The stamps of this color group are the most common to find from this plate. Many have
a tint of rose to the red print.
The denomination figures are generally worn and some are so worn that the 0 in the
denomination can appear to be nearly rectangular.
302
ST-31 IIf
Color: Red with Very Dark Red under-print. Black
denomination.
Issue Date: Unknown
plates to find.
Stamps from this color group with the very strong
under-print are very unusual to find.
ST-31 IIIa
Color: Red with Light Red under-print in shades. Black
denomination.
Delivery Date: October 1934 or earlier
Issue Date: 9 October, 1934 or earlier
between the 10 and Ø. Examples from this plate are
scarce and are almost as difficult to find as those from
Plate I.
Most observed numeral figures from this plate are quite
worn looking. Some have the 0 appearing to be nearly
rectangular in shape.
Soot-Ryen-31 Brofos-Nelson-34 Skanfil-31 Solbakken-31 III
303
ST-31 IIIb
Color: Red with Medium Red under-print in shades.
Black denomination.
Delivery Date: August 1934 or earlier
Issue Date: 22 August, 1934 or earlier
between the 10 and Ø. Examples from this plate are
scarce and are almost as difficult to find as those from
Plate I.
Most observed numeral figures from this plate are quite
worn looking. Some have the 0 appearing to be nearly
rectangular in shape.
ST-32 Ia
Color: Dark Green with Yellow-Green under-print.
Black denomination.
Delivery Date: 11 June, 1908
Issue Date: 4 November, 1908
Observed cancellations for Plate I are generally from
1909 through 1913.
four plates. A total of 7,463,900 stamps were delivered
between 11 June 1908, and 11 March, 1940. The first
11 printings were produced by Knudsen with a final
printing delivered by Fabritius.
2.4mm between the 30 and Ø. The print is very clear on
this color group. The denomination printing is always
very clear. Stamps from this plate are scarce.
304
ST-32 Ib
Color: Clear Green with Light Green under-print.
Black denomination.
1909 through 1913.
ST-32 Ic
Color: Light Mint Green with Light Green under-print.
Black denomination.
1909 through 1913.
This stamp has a bluer cast to the main color than that of ST-32 Ib.
305
ST-32 II
Color: Dark Green with Medium Green under-print.
Black denomination.
Issue Date: Unknown
Usage Dates: 19?? through at least 19??
The stamps of this color group have somewhat unclear
printing that is a virtual match to that of ST-32 IIIb.
ST-32 IIIa
Color: Light Green to Medium Green in shades with
Light Green under-print in shades. Black denomination.
Delivery Date: August 1916 or earlier
Issue Date: Unknown but prior to August 1916
Observed cancellations are generally from January
1919 through 1924.
four plates. See ST-32 I for further details.
between the 30 and Ø. The print is clear on the stamps
from this color group.
306
ST-32 IIIb
Color: Dark Green with Medium Green under-print.
Black denomination.
Delivery Date: Prior to June 1923
Issue Date: Prior to June 1923, but assumed to be in
the 1910s
The stamps of this color group have somewhat unclear
printing and have a much thicker looking ink than that
of ST-32 IIa.
ST-32 IVa
Color: Dark Yellow-Green in shades with Medium
Green under-print. Black denomination.
Delivery Date: 1933 or earlier
Issue Date: 1933 or earlier
1.75mm between the 30 and Ø. The print of the main
color of the stamp is generally clear but can also be
quite worn looking on some stamps.
The denomination figures appear to be very worn.
This plate is seen least often of the various plates and
can be considered scarce.
307
ST-32 IVb
Color: Dark Yellow-Green in shades with Dark Green
1.8mm between the 30 and Ø. The print of the main
color of the stamp is generally clear but can be quite
worn looking on some stamps.
This plate is seen least often of the various plates and
can be considered scarce.
ST-32 Va
Color: Clear Green with Light Green under-print.
Black denomination.
Delivery Date: Prior to January 1910
Issue Date: Prior to December 1911
Usage Dates: December 1911
The only observed example was cancelled in December
1911.
1.25mm between the 30 and Ø. The print is generally
clear on stamps of this color group.
The denomination figures are quite clear.
This stamp is difficult to explain. It is clearly from a
very early printing of this denomination based on
cancellation information, color, and the fact that it was
perforated with perforation machine P2 which went out
of use at the end of 1909.
308
ST-32 Vb
Color: Yellow-Green in numerous shades with
Medium Yellow-Green under-print in shades. Black
denomination.
1.25mm between the 30 and Ø. The print is generally
clear on stamps of this color group.
This plate is seen quite often, and this color group is by
far the most commonly seen group from ST-32.
ST-32 Vc
Color: Dark Yellow-Green in shades with Dark Green
1.25mm between the 30 and Ø. The printing on this
color group appears quite worn looking.
This plate is seen quite often.
309
ST-33 I
Color: Light Brown-Red with Light Olive-Green
four plates. A total of 711,850 stamps were delivered
between 11 June 1908, and 23 January, 1912. A total
of 4 deliveries were made. It is likely that the 4
deliveries represent the 4 plates listed here. Deliveries
to “S” between 1 July, 1908 and 11 March, 1915 total
only 450,000. It is clear that later deliveries took place
into the mid 1920’s mixed with deliveries of ST-47, so
the estimated amount of 650,000 has been given.
Notes: The denomination has a spacing of a full 3.0mm between the 40 and Ø.
Stamps from this plate as well as the stamps of Plate IIa have a very light color that is not
seen on the majority of the stamps from later plates. The exception being stamps from
Plate IVa.
This is the least commonly seen plate of ST-33.
ST-33 IIa
Color: Light Brown-Red with Light Green under-print.
Black denomination.
The only observed cancellations of this plate are from
1911 and 1912.
This is a relatively common plate to encounter. This is
the more common color group of the plate.
310
ST-33 IIb
Color: Brown-Red with Light Green under-print. Black
denomination.
The only observed cancellations of this plate are from
1911 and 1912.
This is a relatively common plate to encounter. This
color group is much less common than the previous
color.
ST-33 III
Color: Dark Brown-Red with Light Green under-print.
Black denomination.
Delivery Date: 1912 or prior
Issue Date: Prior to August 1923
Usage Dates: 1923 though at least 1926
Soot-Ryen mentions a 1928 date as well but the plate is
not known for sure.
This is the most commonly seen plate of ST-33.
311
ST-33 IVa
Color: Light Brown-Red with Light Green under-print.
Black denomination.
Issue Date: Prior to February 1914
Usage Dates: 1914
The only observed cancellations on this plate are from
February through September 1914.
This plate is difficult to locate and is nearly as scarce as
Plate I.
Stamps from this color group match those of Plates I
and II. They are slightly less common than the
following group.
ST-33 IVb
Color: Dark Brown-Red with Light Green under-print.
Black denomination.
Usage Dates: 1914
The only observed cancellations on this plate are from
February through September 1914.
This plate is difficult to locate and is nearly as scarce as
Plate I.
312
ST-34a
Color: Dark Brown-Red with Red under-print. Black
denomination.
Issue Date: 14 May, 1910
Most observed cancellations are from 1909 through
1911.
One delivery of 615,000 stamps was made on 6 May,
1910. Deliveries to “S” totaling 475,000 were made
between 14 May, 1910 and 21 December, 1914.
Additional deliveries likely happened at later dates but
were mixed in with deliveries of ST-48. The estimated
total amount of delivered stamps is 600,000.
between the 50 and Ø. The under-print on these stamps
occurs in a variety of shades.
ST-34b
Color: Dark Brown-Red with Light Rose under-print.
Black denomination.
Most observed cancellations are from 1909 through
1911.
One delivery of 615,000 stamps was made on 6 May,
1910. Deliveries to “S” totaling 475,000 were made
between 14 May, 1910 and 21 December, 1914.
Additional deliveries likely happened at later dates but
were mixed in with deliveries of ST-48. The estimated
total amount of delivered stamps is 600,000.
between the 50 and Ø. The under-print on these stamps
occurs in a variety of shades.
313
ST-35 I
Color: Dark Blue with Pink under-print in shades.
Black denomination.
Quantity Issued: (Estimated >1,539,000)
The above number represents the total issue from both
plates without including potential stamps from the 1937
printing. A total of 1,542,700 stamps were printed and
delivered between 21 June, 1909 and 22 December,
1925 in four deliveries. From these printings a total of
1,539,000 stamps were delivered to “S” between 29
March, 1910 and 6 July, 1933.
Soot-Ryen mentions that stamps from this plate have a
light under-print compared to the later plate. The
author has not observed this to be the case. This first
plate seems to have a moderately strong under-print
color. Only ST-35 IIc is darker.
ST-35 IIa
Color: Dark Blue with Light Orange under-print. Black
denomination.
Delivery Date: Prior to 25 June, 1918
Issue Date: Prior to 25 June, 1918
Dates earlier than 1918 are possible.
printing. See the introductory paragraph for this
denomination as well as ST-35 I for further details.
314
ST-35 IIb
Color: Dark Blue with Dark Orange under-print. Black
denomination.
Delivery Date: Prior to August 1925
ST-35 IIc
Color: Dark Blue with Light Pink under-print. Black
denomination.
Delivery Date: Prior to December 1922
Usage Dates: 1922 through 19??
315
ST-35 IId
Color: Dark Blue with Dark Pink under-print. Black
denomination.
The quantity of issued stamps for the 80 Øre denomination is difficult to

determine. Soot-Ryen mentions an additional printing of 80 Øre stamps delivered 14
February, 1937 that he doubts was ever approved or used. The stamps shown on the
following page as ST-35 IIe, including the stamp cancelled in 1952 are likely from this
last printing. The denomination figures are very worn looking, and unlike any other
observed stamps of the denomination. It is the belief of the author that a very small
number of stamps from this 1937 printing were in fact delivered to “S” as a part of the 19
July, 1947 delivery that consisted mainly of the 80 øre over Kr. 8.00 overprint stamps,
ST-67.
316
ST-35 IIe
Color: Dark Blue with Medium Pink under-print. Black
denomination.
Delivery Date: 14 February, 1937
Usage Dates: Potentially 1937 through 1952
The only observed specimen of ST-35 IIe with a dated
cancel was used in April 1952
The above number represents the total printers’ delivery
of stamps from the 1937 printing. The actual number
of stamps issued is likely only a very small number,
possibly less than 5,000 stamps.
This color group always has very worn appearing
denomination printing.
317
ST-36
Color: Dark Bluish-Green in minor shades with Light
Rose to Red under-print. Black denomination.
Issue Date: 8 October, 1909
One delivery was made from the printer consisting of
50,000 stamps on 21 June, 1909. Deliveries to “S”
totaling 42,000 were made between 8 October, 1909
and 28 June, 1916. 7,100 stamps were subsequently
burned, but it is unclear what happened to the
remaining 900 stamps.
2.0mm between the Kr. and 2. The under-print on these
stamps occurs in a variety of shades.
This is the first of the difficult to collect Kr. 2.50 stamps. Unlike other denominations
with one or two major numbers, this denomination has a total of five main catalog
numbers. ST-36, ST-49, ST-54, ST-55 and ST-62
Over all this is a very difficult stamp to locate
ST-37 Ia
Color: Light Yellow-Orange with Light Red under-
Delivery Date: Unknown but prior to 26 January, 1910
plates. A total of 6 deliveries were made from the
printer consisting of 1,410,050. Deliveries to “S” were
made between 26 January, 1910 and 14 June 1930. The
remaining 15,050 stamps were apparently destroyed.
The first plate seems to be slightly less common than the stamps from the second plate.
Stamps from this color group are very unusual to find.
Based on the fact that stamps of this color group are perforated with the P-2 perforator it
is evident that these stamps were produced prior to the end of 1909.
318
ST-37 Ib
Color: Orange in minor shades with Light Red under-
Delivery Date: Unknown but after January, 1910
Issue Date: 26 January, 1910 or later
Usage Dates: 1917? through at least 1920
plates. See ST-37 Ia for further details.
between the period of Kr. and 3.
The first plate seems to be slightly less common than
the stamps from the second plate.
Stamps of this color group are perforated with the P3
perforator and must therefore have been produced after
January 1910
ST-37 Ib Variety 1
The period between 3 and 00 is missing on this stamp.
It has not been catalogued in any previous work, but the
pictured stamp likely originated in the Soot-Ryen
collection.
Previous catalog numbers: None
ST-37 Ib Variety 2
The top of the left 0 in the denomination is broken. It
has not been catalogued in any previous work, but the
pictured stamp likely originated in the Soot-Ryen
collection.
319
ST-37 IIa
Color: Light Orange in shades with Light Red under-
Issue Date: 1919 or prior
1.3mm between the period of Kr. and 3.
The second plate seems to be slightly more common
than the stamps from the first plate.
Both colors of this plate are equally easy to find.
ST-37 IIb
Color: Dark Orange in shades with Light Red to Red
Issue Date: 1919 or prior
The second plate seems to be slightly more common
than the stamps from the first plate.
Both colors of this plate are equally easy to find.
320
ST-38a
Color: Dark Carmine with Light Bluish Grey under-
The total includes all stamps of ST-38.
An initial delivery was made from the printer consisting
of 60,000 stamps on 11 June, 1908 with a second
delivery of 55,900 stamps on 17 August, 1916.
Deliveries to “S” totaling 93,000 were made between 4
April, 1913 and 24 May, 1917 with an additional
10,000 stamps delivered at a later time. Total deliveries
from the printer were 115,900 with 103,000 stamps
actually being issued. 3,000 stamps were destroyed on 5
December, 1912 including the error stamps listed in the
notes below.
The first delivery of these stamps contained an error which was discovered before the
stamps were released. The denomination read Kr. 02.00 on the error stamps. The 1,200
stamps with this flaw were removed from their respective sheets and destroyed prior to
the regular stamps being sent out.
ST-38b
Color: Carmine in shades with Light Bluish Grey
The total includes all stamps of ST-38. . See ST-38a
for further details.
This color group is from the first printing but the
stamps are much lighter in color than the previous color
group.
321
ST-38c
Color: Light Carmine with Light Bluish Grey under-
Delivery Date: 17 August, 1916
Issue Date: After 17 August, 1916
The total includes all stamps of ST-38. See ST-38a for
further details.
These stamps originate from the printing of 55,900
stamps delivered on 17 August, 1916.
The stamps from this color group seem to be slightly
more common than ST-38a.
This great group of documentary stamps on a piece of a document has single examples of
ST-22b, and ST-41 Ia. It also bears a single and three strip of ST-38b.
322
Specimen Issues - 1914
A small number of documentary stamps

have been available in the collector market, which
are the equivalent of “Specimen” issues. While
they are not technically Specimens because they do
not have an overprint stating such, they do need to
be recognized as something more than just regular
issue documentary stamps. Perhaps they should be
called presentation examples.
As shown in the accompanying illustrations,
they all bear a horizontal India Ink line across the
face of the stamp. They are otherwise unused.
These and similar stamps were likely given as gifts
from the Stamped Paper Custodian at the Centenary
Exhibition in Kristiania in 1914. The stamps shown
here were originally part of the J. E. Thomle
collection and were later included in the Paul Jensen
exhibition collection.
It is possible that additional denominations
may exist from this same original group of special
stamps.
See ST-64 for a similar specimen stamp.
The Specimen overprints on the un-issued London
issues are discussed at the end of the chapter.
ST-24 T.1
ST-25 T.1
ST-27
ST-28 T.1
ST-29
ST-30
ST-35 I
ST-36
ST-37 I
ST-38a
323
25 Øre Overprint Issue of 1911
In October of 1909, Bureau Chief Thomle sent a memo recommending that

750,000 examples of the 25 øre stamps from the 1886 issue (ST-1) be revalued via
overprint to 20 øre. He stated that the holdings of this stamp amounted to approximately
850,000 stamps and that they were currently only using about 2,000 stamps of the
denomination per year. Apparently this memo did not result in quick action, as the
subsequent overprinting did not take place until late 1910.
The overprinting was accomplished by Norsk Kungjørelsestidende (Norwegian
Announcement Times). They sent an invoice for their services dated 31 December, 1910
for a total sum of 180.00 Kroner.
To make sure that the overprint was placed correctly on the stamps the printer was
allowed to clip off the top and right edges of the sheets. This has resulted in many
stamps having trimmed perforations. The overprint itself was a continuous line across
the bottom of the stamps in each row with a large 20 Øre above the line. This continuous
line did not reach to either edge of the sheet. This has left us with a number of types of
overprints which will be described at length on the following pages.
ST-39
Denomination: 20 øre over 25 øre (ST-1)
Color: Black overprint on a base stamp of Light Blue
to Ultramarine-Blue with Light Reddish to Orange
Delivery Date: 30 January, 1911
Usage Dates: 1911 through ??.
Despite a relatively large number of issued stamps, the
number of available specimens to examine is not large.
All observed stamps with readable cancellations were
used in 1911.
Of the 750,000 that were overprinted a large portion of
the issue, amounting to 568,000, was deemed as
unusable and these were destroyed 8 December, 1911.
An additional small amount of stamps were destroyed
on 5 December, 1912. The approximate amount of the
issued stamps is 175,000.
Notes: As happened with the host stamp, this issue was not well received due to the poor
quality of the gum on the stamps.
The overprint does not appear to be of a very high quality. The numbers often show
minor voids and an uneven texture.
Soot Ryen-39 Brofos-Nelson-32 Skanfil-39 Solbakken-39
This issue has been the subject of some study that has resulted in the description
of a number of overprint types. While these were quickly described by Brofos in 1961
324
and again mentioned in passing by Soot-Ryen in 1975, the best descriptions have come
from an article by Knut Glasø and the unpublished work of Frank Solbakken.
Three main types of overprint are possible. Stamps from the left column of
stamps have a partial bar at the bottom of the stamp which does not reach to the left edge
of the stamp. Stamps from the eight middle columns of stamps have a bar at the bottom
that runs completely from side to side on the stamp. Finally, stamps from the right
column of stamps in the sheet have a partial bar at the bottom of the stamp which does
not completely reach to the right edge of the stamp. The three types are illustrated here:
T. 1 T.2 T.3
The following is an adaptation of a grid developed by Frank Solbakken to

describe the placement of the various types within the sheet of 50 stamps. As described
above, a total of three overprint types are possible. Each main type has an additional
subtype based on placement in the cut-down sheets of stamps.
1b 2b 2b 2b 2b 2b 2b 2b 2b 3b
1a 2a 2a 2a 2a 2a 2a 2a 2a 3a
1a 2a 2a 2a 2a 2a 2a 2a 2a 3a
1a 2a 2a 2a 2a 2a 2a 2a 2a 3a
1a 2a 2a 2a 2a 2a 2a 2a 2a 3a
Type 1a - This type has a short bar on the left side. This stamp occurs 4 times in each
sheet of 50 stamps.
Type 1b - This is the same as Type 1a but is imperforate at the top due to the trimming of
the sheet during production. This stamp occurs 1 time in each sheet of 50 stamps.
Type 2a - This type has a full bar across the bottom of the stamp from side to side. This
stamp occurs 32 times in each sheet of 50 stamps.
Type 2b - This is the same as Type 2a but is imperforate at the top due to the trimming of
the sheet during production. This stamp occurs 8 times in each sheet of 50 stamps.
Type 3a - This type has a short bar on the right side and is imperforate on the right side
due to the trimming of the sheet during production. This stamp occurs 4 times in each
sheet of 50 stamps.
325
Type 3b - This is the same as Type 3a but is imperforate at the top and right due to the
trimming of the sheet during production. This stamp occurs 1 time in each sheet of 50
stamps.
Assuming a total issue of 175,000 stamps, the following amounts were produced
of the various types:
Type 1a 14,000 Type 2a 112,000 Type 3a 14,000

Type 1b 3,500 Type 2b 28,000 Type 3b 3,500
These numbers show that some of the types are quite rare and putting together a
collection of all these types could be a significant challenge.
This photo shows all six types and subtypes of ST-39. These blocks are from the
exhibition collection of Paul Jensen. While the photo is not high quality it is easy to see
the distribution of the main types. These two blocks are from the upper corners of the
sheet. The blocks are imperforate at the top of both and on the right side of the right
block.
Many of the specimens observed have
overprints that hint toward being doubled. This
is seen as a tendency to have misshaped tops on
the figures. This can be seen as a thick top on
the 2 on the pictured example at left.
326
Issues of 1911-1914 (Set B)
This group added a variety of new denominations to the series begun in 1908.
These printings simply replaced the stamps as they were depleted from the 1886 and
1902 series. All of these stamps are common by main catalog number with the exception
of ST-45 which is scarce but not rare. Some of the individual plates of some numbers
can also be a challenge to acquire. This is especially true of ST-41 II, and ST-43 III. The
most difficult plate to acquire is ST-41 III. This can be considered as a rarity.
This series also includes an unexplained color variant that may be a true color
error, or may simply be a chemically oxidized stamp. (ST-43 Ib) A number of
transitional stamps leaning toward the brown color have been noted and their treatment
chemically is in question.
ST-40 Ia
Color: Dark Blue with Greenish-Blue under-print.
Black denomination.
Delivery Date: 9 September, 1913
Issue Date: 10 September, 1913
plates. A total of 9 deliveries were made by Knudsen
totaling 10,433,050 between 9 September, 1913 and 5
June, 1936. Fabritius made 2 additional deliveries on
29 June, 1939 and 11 March, 1940 totaling 1,500,000.
Deliveries to “S” were made starting 10 September,
1913 running through 9 April, 1943. These deliveries
total 11,875,800 with the likelihood of a small amount
of delivered stamps at a later time.
Stamps from this group and ST-40 Ib are the most
commonly seen stamps of this denomination.
Soot-Ryen-40 Brofos-Nelson-35 Skanfil-40 Solbakken-40 Ia
327
ST-40 Ib
Color: Blue with Greenish Blue under-print. Black
denomination.
Delivery Date: Prior to September 1923
Issue Date: Prior to September 1923
Usage Dates: 1923 through at least 19??
Usage dates from before and after this time period are
likely.
Stamps from this group and ST-40 Ia are the most
commonly seen stamps of this denomination.
ST-40 Ic
Color: Dark Blue with Dark Blue under-print. Black
denomination.
Usage dates from before and after this time period are
likely.
Soot-Ryen-40 Brofos-Nelson-35 Skanfil-40 Solbakken-40 Ib
328
ST-40 Id
Color: Blue with Blue under-print in shades. Black
denomination.
Delivery Date: Prior to June, 1923
Issue Date: Prior to June, 1923
Usage Dates: 1923
The only specimen observed with a full cancellation is
cancelled 25 June 1923. The range of usage dates is not
known at this time.
ST-40 Ie
Color: Dark Blue with Light Blue under-print in
Delivery Date: Prior to June, 1923
Issue Date: Prior to June, 1923
Usage Dates: 1923
The only specimen observed with a full cancellation is
cancelled 25 June 1923. The range of usage dates is not
known at this time.
329
ST-40 If
Color: Ultramarine with Blue under-print. Black
denomination.
Stamps with ultramarine color are relatively common
but are less common than the various blue colors.
ST-40 Ig
Color: Dark Ultramarine with Blue under-print. Black
denomination.
Stamps with ultramarine color are relatively common
but are less common than the various blue colors.
330
ST-40 IIa
Color: Dark Blue with Dark Blue under-print. Black
denomination.
The second plate seems to be much less common than
the stamps from the first plate.
ST-40 IIb
Color: Blue with Light Blue under-print. Black
denomination.
plates. See ST-40 I for further details.
1.25mm between the 20 and Ø. The denomination
figures are usually worn appearing on this plate.
331
ST-41 Ia
Color: Sea Green with Rose-Pink under-print. Black
denomination.
three plates. The estimated quantity listed for this
number is very much in doubt. Soot-Ryen estimated
that a total of 2,750,000 were issued, his information
about at least 2 of the 6 printings he lists is incorrect.
It is likely that this stamp was issued in a total of 4 or 5
printings rather than the 6 listed by Soot Ryen. These
were delivered between 28 January, 1912 and some
time prior to April, 1922. The 2 later printings that he
lists must belong to ST-61a.
It is the estimate of the author that about 2,000,000
stamps were printed and issued.
Notes: The denomination has a spacing of 1.6mm between the period of Kr. and 1, and
1.6mm between the 1 and 0.
ST-41 Ib
Color: Light Yellow-Green with Light Red under-print.
Black denomination.
between the period of Kr. and 1, and 1.6mm between
the 1 and 0.
This color group comes from a much later printing than
ST-41 Ia. All of the other plates were issued between
these two printings.
332
ST-41 Ib Variety
Notes: A specimen has been observed with a broken
second 0 in the denomination.
Similar errors are seen on a number of other issues of
the same period.
This variety has not previously been listed in any
references
ST-41 II
Color: Sea Green with Salmon Red under-print. Black
denomination.
the 1 and 0.
This is by far the least common of the three plates of
this stamp.
Many stamps from this plate were used as turnover tax
stamps by Nidar. Nidar was a chocolate producing
company in Oslo.
ST-41 II Variety
the 1 and 0.
This stamp is missing the period in 1.00. This variety
was first discussed by Frederick Brofos in the May-
June 1994 edition of Luren.
The illustrated stamp is shown courtesy of the Brofos
collection.
333
ST-41 IIIa
Color: Sea Green with Strong Red under-print. Black
denomination.
the 1 and 0.
The under-print color on this group varies in intensity
but has a solid red color.
This plate occurs about as often as Plate I.
ST-41 IIIb
Color: Sea Green with Orange-Red under-print in
the 1 and 0.
The under-print on this color group varies in intensity
from moderate to strong. The variations may be caused
by long term exposure of the stamps to light.
334
ST-42 Ia
Color: Dark Forest Green with Dark Rose-Pink under-
three plates. A total of 7 deliveries were made totaling
1,429,600 between 29 September, 1911 and 1 August,
1934. Deliveries to “S” began immediately on 29
September, 1911 and continued through 5 October
1944. These deliveries total 1,397,700.
1.6mm between the period of Kr. and 1, and 1.6mm to
This color group is very unusual to find. It differs from
the following group by virtue of the strong pink tint to
the under-print.
ST-42 Ib
Color: Forest Green with Dark Rose-Red under-print.
Black denomination.
1.6mm between the period of Kr. and 1, and 1.6mm to
Most of the early usage stamps (1911-1915) are from
this color group. It differs from the preceding group by
virtue of the red tint to the under-print rather than pink.
335
ST-42 Ic
Color: Dark Forest Green with Light Orange under-
Delivery Date: Prior to September 1916
Issue Date: Prior to September 1916
(Possibly the usage date of 1920 listed by Soot-Ryen)
1.6mm between the Kr. and 1, and 1.6mm to 1.75mm
between the 1 and 5.
This color group differs from the following by virtue of
the orange under-print.
ST-42 Id
Color: Medium to Dark Forest Green in shades with
Light Red under-print. Black denomination.
Delivery Date: Prior to May 1927
Issue Date: Prior to May 1927
denomination. It has a red under-print rather than the
orange of the previous group.
336
ST-42 II
Color: Dark Forest Green with Dark Reddish Orange in
shades under-print. Black denomination.
Only the two years of 1916 and 1917 have been
recorded but these may have a broader usage period
than this.
Soot-Ryen mentions a color similar to ST-42 II but used in 1918 with wide denomination
spacing similar to that of ST-42 I. It is likely that this reference was to the stamp now
designated as ST-42 III.
ST-42 III
Color: Dark Forest Green with Light Red under-print.
Black denomination.
Issue Date: Unknown
Usage Dates: 1921
between the Kr. and 1, and 1.6mm between the 1 and 5.
This plate is the least common of the three plates from
this issue. Very few specimens have been identified.
Soot-Ryen-42 Brofos-Nelson-44 Skanfil-42 Solbakken-43 Unlisted plate
337
ST-43 Ia
Color: Bright Orange Red in Shades with Light Green
Quantity Issued: (Estimated <3,170,000)
3,170,000 between 29 September, 1911 and 29 June,
1939. Deliveries to “S” ran from 14 March, 1914
through 9 March, 1943. These deliveries total
3,175,000. The amount delivered is 5,000 stamps more
than the total amount printed. Soot-Ryen was of the
opinion that these extra stamps came from the inclusion
of earlier issues in some deliveries. This may also be a
simple accounting error at some stage in the process.
ST-43 Ib
Color: Light Orange Red in Shades with Light Green
ST-43 Ib Variety
between the period of Kr. and 2. This stamp is missing
the period in 2.00. The only example known to the
author was used in 1923 by Freia A/S.
338
ST-43 Ic
Color: Brown with Light Green under-print. Black
denomination.
Usage Dates: 1923
The only known specimen is cancelled in 1923. The
transitional color stamps examined do not have
readable cancellations.
The origin of the stamp with this color is not known. Only the pictured example has been
verified but a number of stamps with transitional color have been noted that are brownish
red with very uneven color. The color on these stamps can vary from one part of the
stamp to another. The second illustrated example below illustrates this phenomenon,
being brown at the top of the stamp but orange red at the lower part of the stamp.
Some of the transitional colored stamps are shown here and will be included with their
own listings in the price section at the end of the book.
The figures of the denomination are all very worn appearing on the Brown and
transitional color stamps.
Some of the transitional color stamps appear to have been used as turnover tax stamps as
is shown by the illustrated pair cancelled by Freia which was and still is a major producer
of Chocolate in Oslo and other locations around Norway.
339
ST-43 IIa
Color: Light Orange Red in Shades with Light Green
The stamps of this color group resemble closely the
stamps of Plate Ia.
ST-43 IIb
Color: Orange Red with Medium Green under-print.
Black denomination.
The stamps of this color group are very unusual to find.
The main difference from the previous stamp is the
strength of the under-print color.
340
ST-43 IIc
Color: Bright Orange Red in Shades with Light to
Medium Green under-print. Black denomination.
Usage Dates: 1935
The only observed specimen with a readable date is
cancelled 11 April, 1935.
The stamps from this color group closely resemble
those of ST-43 III.
ST-43 III
Color: Bright Orange Red in Shades with Light Green
Delivery Date: Late 1930’s
Issue Date: Late 1930’s
1.0mm between the period of Kr. and 2. The figures in
the denomination are quite worn on stamps from this
plate.
This is easily the least common of the three plates.
Fewer than 10% of the observed stamps are from this
plate.
341
ST-44 Ia
Color: Dull Red-Violet in shades with Light Greenish
Blue-Grey under-print. Black denomination.
3,504,500 between 16 January, 1912 and at least 14
February, 1937. Deliveries to “S” began 17 January,
1912. The deliveries from then through 16 June, 1920
totaling 1,259,050 stamps correspond to the first 5
printings of stamps. The printings delivered from 21
September, 1920 through 19 February, 1932 totaled
2,428,600 stamps, but deliveries to “S” through 14
February, 1937 were only 1,870,000.
The Orange colored Kr. 5.00 stamps ST-69 were delivered from the printer on the above
date in 1937, and it is unclear which color of stamps were delivered after that date. It is
possible that a number of additional stamps of ST-44 may have been delivered together
with ST-69, but the lack of ST-44 stamps used after the 1937 period leads the author to
believe that the estimated number shown above is correct.
Notes: The denomination has a spacing of 1.5mm to 1.7mm between the period of Kr.
and 5.
Soot-Ryen-44 Brofos-Nelson-55a Skanfil-44 Solbakken-44 I
ST-44 Ib
Color: Reddish-Violet in shades with Light Greenish
Blue-Grey under-print. Black denomination.
The stamps from this color group have less red in the
main color of the stamp than ST-44 Ia. These seem to
be as common as the stamps from the previous color
group.
342
ST-44 IIa
Color: Light Violet in shades with Light Blue under-
Stamps from this color group have a clear printing with
a delicate violet color.
Soot-Ryen-44 Brofos-Nelson-55a Skanfil-44 Solbakken-44 II
ST-44 IIb
Color: Dark Violet in shades with Light Blue under-
Stamps from this color group have a very strong intense
color. They also usually have worn appearing
denomination figures.
343
ST-44 IIIa
Color: Reddish Violet in shades with Light Grey-Blue
Stamps from this color group closely resemble those of
Plate Ia. The denomination figures are very crisp
appearing.
It is likely that this group actually represents the first
printing of the denomination.
Soot-Ryen-44 Brofos-Nelson-55a Skanfil-44 Solbakken-44 III
ST-44 IIIb
Color: Red Violet in many shades with Light Blue
Stamps from this color group closely resemble those of
Plate Ib. The denomination figures are very crisp
appearing.
344
ST-44 IIIc
Color: Light Violet in shades with Strong Blue under-
print in shades. Black denomination.
1.15mm between the period of Kr. and 5. The
denomination figures are always worn appearing.
Stamps from this color group closely resemble the Kr.
3.00 stamps of ST-69.
This is the most commonly seen group of the
denomination.
ST-44 IIId
Color: Dark Violet in shades with Dark Blue under-
1.15mm between the period of Kr. and 5. The
denomination figures are always worn appearing.
The stamps of this color group have a beautiful dark
violet that contrasts very well with the blue under-print.
The author considers this group to be among the best
looking of all documentary stamps.
Soot-Ryen-44 Brofos-Nelson-55b Skanfil-44 Solbakken-44 III
345
ST-45 I
Color: Brownish-Orange in shades with Light Blue
Delivery Date: Early 1913
(Invoice Date 16 September, 1913)
Quantity Issued: (Estimated 56,100-)
The estimated quantity is a total of the Early 1913
delivery and the 7 October, 1915 delivery.
Deliveries to “S” ran from 4 April, 1913 to 13 July,
1916. A quantity of ST-50 was likely included in the
final delivery since the deliveries total 58,700 stamps
which is more than the printed total by 2,600 stamps.
between the Kr. and 10, and 0.5mm between the first
and second 0’s in 10.00.
Some specimens have a very blurred printing of the
main color.
Stamps from this color group appear to be about twice
as common as those of ST-45 II.
ST-45 II
Color: Orange in shades with Very Light Grey-Blue
Delivery Date: 7 October, 1915
Issue Date: Late 1915
The estimated quantity is a total of the Early 1913
delivery and the 7 October, 1915 delivery.
Deliveries to “S” ran from 4 April, 1913 to 13 July,
1916. A quantity of ST-50 was likely included in the
final delivery since the deliveries total 58,700 stamps
which is more than the printed total by 2,600 stamps.
between the Kr. and 10, and 1.3mm between the first
and second 0’s in 10.00.
The color of Plate II is much more orange than the first
plate and Plate II has a much lighter under-print color.
346
ST-45 II Variety
Notes: This variety has a missing period in the
denomination between 10 and 00.
This stamp is a part of the ST-45 II printing. It was
likely included as one or more plate positions in the
printing plate.
This variety is mentioned in the Soot-Ryen reference.
The pictured example is likely the original reference
copy from the Soot-Ryen collection.
347
Differentiating the Various 2.50 Kroner Knudsen Issues of 1909-1920
The Kr. 2.50 denomination stamps produced between 1909 and 1920 provide
some of the most difficult to acquire stamps from the Knudsen issues of the entire series.
They also provide the largest number of different catalog numbers of any denomination
of the period. The large number of similar looking stamps makes it difficult to accurately
catalog individual stamps without a great deal of reference material.
Traditionally, this denomination has been listed in catalogs as having 4 major
numbers. New research and evidence has shown that there are actually 5 different issues
of 2.50 Kroner stamps. Additional details about quantities issued and exact dates of issue
are included at each specific catalog number in the catalog.
The first issue listed as ST-36 is the easiest to identify by the dark Bluish-Green
color with a Reddish background. These were sent out between 1909 and 1916 in a very
limited quantity. Usage dates match the general delivery dates.
The second issue is where confusion to differentiate it from later issues starts for
most collectors. This stamp is listed as ST-49. It has a Grayish-Olive design on an
Orange-Red under-print. Usage dates run from late 1916 through 1918. The stamps
from this delivery are quite difficult to find due to a very small number of issued stamps.
Stamps from the fourth issue listed below are often sold as ST-49.
The third issue has a slightly lighter Olive color but the background color is now
dark Yellow in shades. This stamp is what Soot-Ryen listed as the first printing of his
number 55. It is listed here as ST-54. Usages for this stamp date from early/mid 1917
through mid 1918 with an example noted used after 1940. It is unknown how many
examples of the stamp were issued, but it is likely that the issued amount was quite small.
The fourth issue is similar to ST-49 in general appearance. It is designated here
ST-55. This stamp comprises the second printing listed under number 55 in Soot-Ryen.
ST-55 differs from ST-49 in that the Olive color is Greenish-Olive rather than previous
Grayish-Olive. The background color is a lighter Orange-Red color. Despite a delivery
date of February 1918, the usage period appears to be 1921-1947. This stamp is often
sold as ST-49 due to the similarity in color. This is a newly separated listing from all
previous catalogs.
The fifth and final issue is listed as ST-62. The color is Green with a bright
Yellow background. These stamps do resemble ST-54 but are much brighter and Greener
in appearance. There is no olive in the main stamp color as on ST-54. An additional
difference is the spacing of the denomination on ST-62. It measures 1.75 mm between
Kr. and the 2.50. The prior three issues measure only 1.5 mm. This stamp was delivered
in 1920 but usage dates are generally 1935 to 1938 with an early usage of 1926 seen.
348
Issues of 1914-1916 (Set C)
This series adds the new denomination of 5 Øre which was never produced again.
It also incorporates the first color changes to existing denominations from previous sub-
series. Finally the 15 Kroner stamp was printed after the exhaustion of supplies of ST-
23. Most stamps from this set went through a number of printings.
In this series both ST-46 and ST-49 are not very easy to locate, but the other main
numbers are all easy to acquire. Individual plates and printings can be difficult to locate.
This is especially true of ST-46a and ST-48 II.
The 20 Kroner stamp that was listed in this set by Soot-Ryen has been moved to
the Issues of 1917-1918 as ST-60, to better match with the reported delivery dates.
ST-46a
Color: Olive Green with Yellow-Orange under-print.
Black denomination.
Delivery Date: 17 July, 1916
A delivery was sent from the printer on 17 July, 1916
totaling 57,600 stamps. An additional delivery was
made 26 July, 1935 of 46,350 stamps. This adds up to
103,950 stamps. The first printing is discussed here
while the second printing is discussed as ST-46b.
Deliveries to “S” from 19 July, 1916 through 1935 total
57,500 which would be the stamps from the first
printing.
Stamps from this printing should be more common than
ST-46b, but they seem to be much more difficult to
locate. It is possible that a significant quantity may
have been destroyed due to simple lack of use.
349
ST-46b
Color: Green with Light Orange under-print in shades.
Black denomination.
The printed quantity for this issue is 46,350 stamps
delivered from the printer on 26 July, 1935. Deliveries
to “S” took place on 4 July, 1936 for 5,000 stamps and
on 8 September, 1937 for 10,000 stamps. A range of
deliveries also took place between 16 March, 1945 and
21 January, 1950 totaling 39,000. This gives a grand
total of 53,000 stamps delivered to “S.” Either the
printed quantity is incorrect or the delivery numbers
reported by Soot-Ryen are not correct. I tend to think
that the latter is the case. It is likely that the 39,000
quantity should have been 29,000. This gives us a total
of 43,000 stamps.
Notes: The denomination has a spacing of 1.75mm and 1.9mm between the 5 and Ø.
Soot-Ryen split this printing out with a sub-number at the behest of Brofos in late 1975
after the Soot-Ryen catalog was published.1
Soot-Ryen-46 (46a) Brofos-Nelson-33b Skanfil-46 Solbakken-46 II
Shown below is a reconstructed pair of this very unusual issue used in 1949.
1
Norsk Filatelistisk Tidskrift Number 9, November 1975, p. 321 . Nytt om norske stempel- og
justermerker.
350
ST-47 Ia
Color: Light Red-Brown in shades with Light Rose
The earliest observed cancellations are from April
1916.
plates. Deliveries from Knudsen began on 7 October,
1915 and ran through 30 June, 1937. The total number
of stamp was 3,810,700. Deliveries to “S” apparently
started 15 December, 1915. The exact quantity of
delivered stamps is difficult to determine due to the
delivery of ST-33 at the same time. It is known that
deliveries to “S” through 7 December, 1940 total
3,720,650. Later deliveries are probable since
cancellations have been seen on ST-47 from as late as
1958. These later deliveries may total as many as
200,000 stamps.
Notes: The denomination has a spacing of 1.5mm to 1.7mm between the 40 and Ø.
Stamps from this color group usually have clear print in the main color.
ST-47 Ib
Color: Dark Red-Brown in shades with Light Rose
Stamps from this color group usually have unclear print
in the main color.
351
ST-47 Ic
Color: Dark Red-Brown with Pink under-print. Black
denomination.
Delivery Date: Prior to 192?
Issue Date: Prior to 192?
Usage Dates: 1920’s through at least 19??
in the main color.
ST-47 Id
Color: Dark Red-Brown in shades with Dark Pink
Stamps from this color group usually have clear print in
the main color but have a very intense under-print
color.
352
ST-47 IIa
Color: Red-Brown with Pink under-print. Black
denomination.
Delivery Date: Prior to December 1931
Plate II is much more difficult to locate than stamps
from Plate I.
Stamps from this color group usually have clear print in
the main color.
The first two color groups from this plate appear to be
equally difficult to obtain.
ST-47 IIb
Color: Dark Red-Brown with Pink under-print. Black
denomination.
from Plate I.
in the main color.
The first two color groups from this plate appear to be
equally in difficult to obtain.
353
ST-47 IIc
Color: Rosy Red-Brown with Pink under-print. Black
denomination.
1.2mm between the 40 and Ø. The denomination
figures are usually less clear than the prior two color
groups.
from Plate I. This is the least common color group of
the plate.
in the main color.
ST-48 Ia
Color: Reddish-Brown with Greenish-Blue under-print.
Black denomination.
Issue Date: No later than 2 June, 1915
plates. Invoices for 6 deliveries were made from
Knudsen between 16 September, 1916 and 11 July,
1934. One additional delivery from Fabritius was made
on 21 February, 1939. The total number of delivered
stamps was 5,499,850. Deliveries to “S” begin no later
than 2 June, 1915 through 23 June, 1944. The total
number of delivered stamps was 5,148,650. Soot-Ryen
estimates that as many as 250,000 additional stamps
may have been delivered after that date, but
cancellation data does not support his theory.
354
ST-48 Ib
Color: Reddish-Brown with Grey-Blue under-print.
Black denomination.
The main color has a generally clear print in this color
group.
ST-48 Ic
Color: Reddish-Brown with Dark Grey-Blue to Blue
under-print in shades. Black denomination.
The main color has a generally unclear print in this
color group.
355
ST-48 Id
Color: Orange-Brown with Blue to Dark Grey-Blue
Stamps from this color group are less common than
those listed previously. They are however, not difficult
to obtain. The color could also be described as
Cinnamon Brown.
ST-48 Ie
Color: Brown with Blue to Light Grey-Blue under-
Issue Date: Unknown
This is an uncommon color group.
356
ST-48 If
Color: Yellow Brown with Light Blue under-print.
Black denomination.
The only examined example of this color group with a
dated cancel is used in 1949, but it is assumed that it
had to have been released much earlier. It is entirely
possible that this group is from the 1939 Fabritius
printing.
ST-48 IIa
Color: Brown with Medium Greenish-Blue under-print.
Black denomination.
The second plate is much less common than the stamps
from the first plate. Very few examples have been
noted in studies of quantities of ST-48.
The color on this group is different from any of the
other groups and it is likely that these stamps come
from the final Knudsen printing in 1934.
Soot-Ryen-48 Brofos-Nelson-40 Skanfil-48 Solbakken-48 IV
357
ST-48 IIb
Color: Dark Brown with Medium Blue under-print.
Black denomination.
The second plate is much less common than the stamps
from the first plate. Very few examples have been
noted in studies of quantities of ST-48.
The color on this group is different from any of the
other groups and it is likely that these stamps come
from the final Knudsen printing in 1934.
Soot-Ryen-48 Brofos-Nelson-40 Skanfil-48 Solbakken-48 IV
This is an interesting piece of a document showing an unusual wartime usage of

documentary stamps bearing the unusual ST-48 If, ST-43 III, and ST-61c.
358
ST-49
Color: Dark Greyish-Olive with Light Orange-Red
Issue Date: Probably 21 July, 1916
Only a single delivery of 28,950 stamps was made from
Knudsen on 7 October, 1915. Deliveries to “S”
Probably began on 21 July, 1916 and continued until 28
February, 1917. The difference of 1,150 stamps was
likely destroyed.
This is actually a very scarce stamp. Care must be
taken to be sure that one is not purchasing a more
common ST-55 rather than ST-49.
The significant difference between this and ST-55 is the main color of the stamp which is
much darker and greyer than the stamps of ST-55. Cancellation dates can also help as
most ST-55 examples are used after 1921. All examples of stamps used prior to February
1918 must be ST-36, ST-49, or ST-54.
Illustrated is a rare block of four of

ST-49. It was broken up by the
buyer of the block after being sold
at auction in early 2004. The
lower right stamp is the single
stamp that is illustrated above.
359
ST-50a
Color: Brown with Light Blue under-print. Black
denomination.
colors. A total of three deliveries were made from
Knudsen between 24 February, 1916 and 26 February,
1918. Total number of delivered stamps was 858,650.
Deliveries to “S” ran from 13 July, 1916 to 12 July,
1920 totaling 833,500 stamps.
This color group is significantly lighter in color than the following group.
ST-50b
Color: Dark Brown with Light Blue under-print. Black
denomination.
Delivery Date: Prior to November 1917
Issue Date: Prior to November 1917
colors. See ST-50a for further details.
The main color is a much darker brown with a slightly
darker under-print than the previous issue.
ST-50b Var.
The variety has the final 0 in 10.00 placed much higher
than the other denomination figures. To a lesser degree
this same error is seen on many examples of ST-50.
360
ST-51 I
Color: Dark Brown with Light Grey-Blue under-print.
Black denomination.
Issue Date: 17 August, 1916
The 5 recorded deliveries from the printer run from 13
August, 1916 through 27 September, 1920, and total
603,000 stamps. Based on delivery figures to “S”, an
additional delivery must have been made at some time
in the 1930’s of approximately 180,000 stamps.
Deliveries to “S” began on 17 August, 1916 and
continued until 13 February, 1947 for a total of 780,000
stamps.
Stamps from this plate are much less common than
stamps from Plate II.
ST-51 IIa
Color: Dark Brown with Light Grey-Blue under-print.
Black denomination.
Usage Dates: 1916 through at least 192?
colors. See ST-51 I for further details.
Stamps from this group have clear figures in the
denomination.
361
ST-51 IIb
Color: Dark Violet-Brown with Light Blue under-print.
Black denomination.
Stamps from this group have clear figures in the
denomination and a main color that is slightly more
violet toned than the following group.
ST-51 IIc
Color: Dark Brown with Light Blue under-print. Black
denomination.
Stamps from this group have unclear figures in the
denomination. These stamps are likely from the group
printed in the 1930’s.
The under-print color for this group is slightly stronger
than the stamps of ST-51 IIb.
362
High Denomination Issues of 1916 (Set D)
As early as 1906 there was a discussion in the Storting (Norwegian Parliament)

about producing larger denomination documentary stamps. No action was taken until
1915 when inflationary prices caused the need for larger denomination stamps. Engraver
Rui designed the new stamps and sent his invoice for the new original dies of 50 and 100
Kroner stamps on 16 June, 1915. The new design was spelled Stempelmerke rather than
Stempelmærke. This change was not made on the smaller denomination stamps until
1950.
The new stamps were double the size of the smaller denominations and are
perforated 13.5 x 14.5.
The new stamps have the denomination printed as part of the main design rather
than being printed in black in a third process. Plate designations for ST-52 and ST-53 are
based on which printer made the stamps rather than the denomination spacing.
Most documents seen bearing these stamps are for large stock transactions. Some
documents have been seen bearing as many as 20 to 30 examples of ST-53.
The stamps listed by Soot-Ryen and in the 1983 Brofos-Nelson catalog as Plate II
of each of these denominations have been moved to follow the first series of stamps
produced by Fabritius. They are listed as ST-83 and ST-84. These later plates of the
high denominations were also produced by Fabritius and have a distinctly different
appearance.
Illustrated here are some trial printings from

the exhibition collection of Paul Jensen.
363
ST-52a
Color: Blue in Shades with Grey under-print in shades.
Quantity Issued: (Estimated >634,225)
The total listed includes both colors of the first plate of
ST-52. Knudsen delivered 4 printings from 3 July,
1915 through 5 February, 1918, but at least one other
printing must have occurred based on the quantities of
stamps delivered to “S”. Knudsen’s printings total
563,200 stamps. Deliveries to “S” total 634,225 stamps
between 7 July, 1915 and 11 March, 1943.
Notes: The stamps from this color group are the most
commonly seen of the denomination.
According to Soot-Ryen, especially large quantities of
this denomination were used in 1918 (with 102,500
stamps delivered to “S”) and 1922 (with 70,000 stamps
delivered to “S”).
Soot-Ryen-53 I Brofos-Nelson-67 I Skanfil-53 I Solbakken-53 I
ST-52b
Color: Light Blue with Yellowish-Grey under-print in
numerous shades.
Delivery Date: 3 July, 1915?
Issue Date: 7 July, 1915?
ST-52. See ST-52 Ia for details.
Notes: The stamps from this color slightly less common
than the previous group. They also enjoyed a much
longer usage period.
364
ST-52c
Color: Light Blue with Yellowish-Grey under-print.
The main color of the stamp did not react well with the
under-print color, making the blue color appear “two-
toned.” The blue color is much darker in areas where it
does not touch the under-print
Delivery Date: 3 July, 1915?
Issue Date: 7 July, 1915?
Notes: The stamps from this color group are very
uncommonly seen.
ST-53a
Color: Carmine in Shades with Slate Grey under-print
in shades.
Usage Dates: 1915 through at least 1947 (1921)
The total listed includes all colors of the first plate of
ST-53. Knudsen delivered 7 printings from 3 July,
1915 through 29 August, 1922, but a number of other
printings must have occurred based on the quantities of
stamps delivered to “S”. Knudsen’s known printings
total 797,000 stamps. Deliveries to “S” total 1,045,675
stamps between 7 July, 1915 and 12 February, 1947. It
is likely that additional stamps were delivered after
1947.
Notes: The stamps from this color group are the most commonly seen of the
denomination.
According to Soot-Ryen, especially large quantities of this denomination were used in
1918 and 1922 (with about 60,000 stamps delivered to “S” in each year).
365
ST-53b
Color: Carmine in Shades with Greenish Grey under-
print in numerous shades.
Notes: This is not a common color group but is often
seen on less appealing stamps
ST-53c
Color: Carmine in Shades with Grey under-print in
shades.
Notes: This color group is generally not commonly
seen but is much easier to find than the following
stamp.
ST-53d
Color: Carmine in Shades with Bluish Grey under-print
in shades.
Delivery Date: Prior to 9 Nov, 1938
Issue Date: Prior to 9 Nov, 1938
Usage Dates: 1938
Notes: This color is likely from one of the unknown
late printings made by Knudsen in the 1930’s.
Stamps from this color group are very unusual to find.
366
Issues of 1917-1918 (Set E)
This group includes one of the issues not mentioned or listed in the Soot-Ryen
reference. ST-54 is the new issue. Additional details are given below at ST-54 and at
ST-55. See also the information page immediately prior to ST-46. It is not clear why the
Kr. 2.50 stamps were printed in different colors in consecutive years, especially since the
preceding and following issues (ST-49 and ST-62) make for a very interesting
progression of alternating colors in combination with ST54 and ST-55.
The group contains a number of unusual denominations which were needed after
prior supplies from the 1902 and 1903 printings were finally depleted. The most difficult
of these issues to collect is ST-59, which is the Kr. 5.50 denomination. It is apparent that
the 1922 printings of ST-56 and ST-58 were made specifically for use as turnover tax
stamps. More information on this topic can be found at the individual stamps as well as
an overview found after the listing for ST-66.
The Kr. 20.00 issue in this sub-series has been renumbered from a different sub-
series as listed by Soot Ryen. He had been included it in a sub-series where all of the
other stamps were issued prior to 1917. In addition it will be noted that the delivery dates
for this Kr. 20.00 stamp now match delivery dates of the sub-series where it has been
assigned. It is listed here as ST-60.
ST-54
Color: Olive Green with Dark Yellow under-print in
shades. Black Denomination.
Usage Dates: 1917 through the 1940’s
Most observed dates are from 1917 though mid 1918.
The number shown above is part of the estimated total
of 300,000 for stamps listed as ST-54 and ST-55. Both
stamps appear to be about equal in scarcity, but
cancellation data indicate that all stamps delivered to
“S” prior to 1921 must be ST-54.
Notes: The denomination has a spacing of 1.4 to 1.5mm
This stamp is listed as the first printing of number 55 in
Soot-Ryen. He did not differentiate between the two
printings, but the observation of stamps show a clear
difference between the two issues.
Soot-Ryen-Unlisted Brofos-Nelson-Unlisted Skanfil-Unlisted Solbakken-Unlisted
367
ST-55
Color: Olive Green with Light Red under-print in
shades. Black Denomination.
Issue Date: Prior to 25 October, 1921
Usage Dates: Observed dates are from 1921 though
mid 1947.
The number shown above is part of the estimated total
of 300,000 for stamps listed as ST-54 and ST-55. Both
stamps appear to be about equal in scarcity, but
cancellation data indicate that most stamps delivered
after 1921 must be ST-55.
This stamp is listed as the first printing of number 55 in
Soot-Ryen. He did not differentiate between the two
printings but observation of the stamps shows a clear
difference between the two issues.
Soot-Ryen-55 Brofos-Nelson- 48 Skanfil-55 Solbakken-55
ST-56 I
Color: Greenish Blue with Light Green under-print.
Black denomination.
Quantity Issued: (Estimated <29,000)
A delivery of 26,450 stamps was made by Knudsen on
16 August, 1916. Deliveries to “S” began on 6 July,
1917 after stocks of ST-18 ran out.
Prior to the research conducted for this book, no
information was available about the existence of two
plates for this denomination.
Most examples seen were used as turnover tax stamps
in 1922-23.
368
ST-56 II
Color: Greenish Blue with Light Green under-print.
Black denomination.
Issue Date: Sometime soon after 3 August, 1922
Observed cancellations begin in late November 1922.
Knudsen made a single delivery of 102,000 stamps on 3
August, 1922. Deliveries to “S” began soon after this
time for use as turnover tax stamps. Deliveries
continued through 25 January, 1941. The exact number
of stamps that were delivered is not known due to the
inclusion of some Carbonated Drink turnover stamps
sometime between 1936 and 1941 (KD-20 or KD-47).
Notes: The denomination has a spacing of 1.0mm to 1.1mm between the period of Kr.
and 3.
Most examples seen were used as turnover tax stamps in 1922-23.
ST-57
Color: Brown-Violet in shades with Light Green
A total of 3 printings were delivered by Knudsen
between 24 February, 1917 and 7 February, 1922
totaling 907,350 stamps. Deliveries to “S” commenced
6 July, 1917 and ran through at least 10 May, 1950 with
additional deliveries likely through 1953.
1.2mm between the period of Kr. and 4. Later printings
do have more worn figures in the denomination.
Preliminary research on this stamp indicated the possibility of multiple printing plates for
the denomination, but additional examinations of stamps indicate that all were likely
printed from the same plate.
The colors vary a fair amount between various examples of ST-57, but no distinct color
groups have been noted.
369
Progressive Wear of the Denomination Figures in the 1908 Series
Most denominations from the 1908-1941 series occur in multiple printings and
plates discussed in the preceding and following pages. In the studies of these various
printings it has become evident that a progressive deterioration took place in the quality
of the denomination printing.
The initial printings of several denominations bear very clear and crisp looking
denomination figures as illustrated here.
As the printings progressed, the same type was used for repeated printings. This
led to the eventual wearing down of the figures. At the same time, it is likely that the
individual type figures in the printing plates may have been used on multiple
denominations. This may especially be the case on denominations such as Kr. 3.50 and
Kr. 4.50. The Kr. 3.00 and 4.00 plates were likely used with a .50 replacing the .00.
Examples from the first printing of each are shown.
As the production moved to Fabritius in the 1930’s the wear becomes more and
more evident on the stamps. Examples from late production stamps are shown.
370
ST-58 Ia
Color: Light Grey-Green with Light Green under-print.
Black denomination.
plates. Knudsen made 3 deliveries of this
denomination. These took place on 17 August, 1916, 3
August, 1922, and 12 August, 1933. The total
delivered quantity was 108,500. Deliveries to “S”
began 30 May, 1918 and ran through 25 January, 1941.
The delivered quantity was 112,500 stamps.
Soot-Ryen stated that the total issued quantity for this stamp was unclear due to what he
said must be the inclusion of turnover tax stamps in some of the deliveries. In fact, there
are no turnover tax stamps known with this exact denomination. The discrepancy can
only be explained through the possible inclusion of about 7,500 to 10,000 of the Kr. 4.40
turnover tax stamps in the reported deliveries to “S”. (KD-22 and/or KD-50)
Notes: The denomination has a spacing of 1.7mm between the period of Kr. and 4.
Prior to the research conducted for this book, no information was available about the
existence of two plates for this denomination.
Most examples seen were used as turnover tax stamps in 1922-23.
ST-58 Ib
Color: Grey-Green with Dark Green under-print. Black
denomination.
Delivery Date: Probably 12 August, 1933
Issue Date: After August 1933
plates. See ST-58 I for further details.
between the period of Kr. and 4. Prior to the research
conducted for this book, no information was available
about the existence of two plates for this denomination.
This shade likely represents the 1933 delivery. This is
the least common color group to find of this
denomination.
371
ST-58 II
Color: Dark Grey-Green with Light Green under-print.
Black denomination.
Issue Date: Sometime soon after 3 August, 1922
Prior to the research conducted for this book, no
information was available about the existence of two
plates for this denomination.
Most of the observed examples were used as turnover
tax stamps in 1922-23.
372
ST-59
Color: Violet with Yellow-Orange under-print. Black
denomination.
Observed dates are from 1922 though 1952.
Only a single printing was made of this stamp in a total
of 28,500 stamps. Deliveries to “S” began 30 May,
1918 together with the final stamps of ST-21.
Deliveries continued through 19 June, 1947. These
deliveries amounted to 23,000 stamps. Soot-Ryen
believed that as many as 5,000 stamps may have been
delivered in addition to the recorded stamps, to make
the total of about 28,000. Based on the scarcity of this
issue, it is the estimate of the present author that 25,000
is closer to the accurate number issued.
The vast majority of known stamps were used as turnover tax stamps by chocolate
producers. Most of these were used by Nidar in 1923. A total of 15,000 stamps were
used for this purpose.
This is the most difficult regular issue to obtain after ST-10 I and ST-66.
Additional examples of this very rare stamp are shown here. The colors vary here
because some scans were made from copies and printed photographs rather than from
original stamps. Included is an extremely rare unused example of this stamp.
373
ST-60 Ia
Color: Reddish-Orange with Very Light Grey-Blue
plates. Knudsen delivered stamps on 4 occasions
between 23 June, 1917 and 5 October, 1920. The total
amount of delivered stamps was 1,404,250. Deliveries
to “S” are spread out from 6 July, 1917 to 27
November, 1941 totaling 1,387,100. Additional small
deliveries were made on 2 July, 1942 and 9 April, 1943
totaling 30,400 stamps. Some of the early deliveries
were likely the last stocks of ST-38c.
ST-60 Ia Var.
Notes: The first 0 in the denomination is placed higher
than the other figures. The illustrated stamp is shown
courtesy of the Brofos collection
ST-60 Ib
Color: Red-Orange with Light Blue under-print. Black
denomination.
This color group is much more commonly seen than the
previous group.
374
ST-60 II
Color: Red-Orange with Light Blue under-print. Black
denomination.
Delivery Date: Prior to October 1917
Issue Date: Prior to October 1917
The color of the under-print for this plate is usually a
little bit lighter than on Plate Ib.
This plate is encountered about half as often as Plate Ib.
375
Issues of 1919-1950 (Set F)
This series of issues covers a number of common issues as well as a couple of

issues that are quite rare to find.
While the initial printing dates for these issues range from as early as 1916 to
1922, the initial release dates for the various denominations range from 1919 to as late as
1950 in the case of the Kr. 16.00 denomination ST-66.
The denominations of Kr. 8.00, 12.00, and 16.00 were all issued for the first time
since the initial 1886 series. All were issued in limited quantities and are among the most
difficult issues to locate of the documentary stamps. ST-62 is the final issue of the Kr.
2.50 denomination. It can be difficult to locate.
The only truly common issues from this set are ST-61 and ST-64.
ST-61a
Color: Very Light Green in shades with Strong Yellow
colors. Soot-Ryen states the first delivery date from
Knudsen as 6 September 1923. This is incorrect due to
the fact that stamps are known cancelled throughout
1922. It is clear that the 12 September delivery and at
least one delivery prior to April 1922 must be ST-61.
Printings from 1923 through 30 June, 1937 total
1,250,800 stamps. Deliveries to “S” from 12 July, 1924
through 7 July, 1940 total 1,250,000 with an additional
estimated quantity of as many as 750,000 being
delivered prior to July, 1924. (See ST-41 Ia)
1.3mm between the period of Kr. and 1.00.
This color group is much lighter in color than the
following group.
376
ST-61b
Color: Light Green in shades with Yellow under-print
in shades. Black denomination.
Issue Date: ?
Usage Dates: 19?? through at least 1941?
Most observed cancellations are between 1927 and
1935.
Most printings of ST-61 fall into this color group.
ST-61c
Color: Bright Green in shades with Light Yellow
Issue Date: ?
Usage Dates: 19?? through at least 1941?
Most observed cancellations are between 1927 and
1935.
The stamps from this color group consistently have
very worn appearing denomination figures.
377
ST-62
Color: Green with Bright Yellow under-print. Black
denomination.
Issue Date: Unknown but prior to 1925
Cancellation dates earlier than 1925 may exist.
Most of used specimens are used in 1935 and 1936.
This stamp comes from a single delivery made by
Knudsen on 21 September, 1920 of 269,800 stamps. It
is unknown when “S” began receiving these stamps, but
cancellations are known from as early as 1926.
ST-63a
Color: Violet with Dark Yellow under-print. Black
denomination.
These stamps originate from the printing of 59,200
stamps delivered by Knudsen on 28 February, 1918.
The stamps were delivered to “S” beginning 8 July,
1919. Total deliveries of 117,000 stamps made to “S”
include all delivered quantities of ST-63. Deliveries
were made through June 1948. Soot-Ryen estimated as
many as 200,000 stamps may have been issued but the
scarcity of this denomination makes that unlikely.
Despite the use of nearly 300,000 stamps in the production of ST-67 it is likely that a
large quantity of ST-63 were destroyed.
Notes: The denomination has a spacing of 1.2mm between the period of Kr. and 8. The
denomination figures are clean and sharp.
The color of under-print on this stamp is very similar to that used on ST-54. It is possible
that these two stamps originated from the same stock of under-printed sheets. Stamps
from this printing are much more difficult to find than those of ST-63b or ST-63c.
Stamps from this color group have not been noted with the overprint of ST-67.
378
ST-63b
Color: Violet with Yellow under-print. Black
denomination.
between the period of Kr. and 8. The denomination
figures are clean and sharp.
This color group is similar to the following but
originates with the first printing. Stamps from this
printing are much more difficult to find than those of
ST-63c. Overprinted stamps are listed as ST-67a.
ST-63c
Color: Violet with Light Yellow under-print. Black
denomination.
Issue Date: 1922
Knudsen delivered 513,200 stamps on 10 February,
1922. It is assumed that this quantity was ordered in
anticipation of prolonged use as turnover tax stamps.
The total deliveries of 117,000 stamps made to “S”
include all delivered quantities of ST-63. Deliveries
were made through June 1948. Soot-Ryen estimated
that as many as 200,000 stamps may have been issued
but the scarcity of this denomination makes that
unlikely.
Despite the use of nearly 300,000 stamps in the
production of ST-67 it is likely that a large quantity of
ST-63 were destroyed.
denomination figures are usually worn and uneven appearing. Most examined stamps of
this denomination are from this printing.
Many of the stamps made for this printing were used for the overprint stamps ST-67b.
379
ST-64 I
Color: Brown with Yellow under-print. Black
denomination.
All stamps from Plate I originate from the Knudsen
delivery of 27 September, 1920 of 1,071,550 stamps.
Deliveries to “S” commenced 23 December, 1921 after
the supplies of ST-50 were exhausted. Total deliveries
to “S” through 28 November, 1941 amount to
1,590,000 stamps. This includes all stamps from both
plates.
ST-64 I “Specimen”
denomination.
The pictured stamp is very similar to the Specimen
stamps listed just prior to ST-39. It bears a single India
Ink “cancellation” marking across the stamp. It has
been hinged a number of times but is in mint condition
with no signs of having been attached to paper at any
time since it was issued.
380
ST-64 II
Color: Brown in shades with Yellow under-print. Black
denomination.
Delivery Date: 26 March, 1938
Issue Date: After 26 March, 1938
All stamps from Plate II originate from the Fabritius
deliveries of 26 March, 1938 and 21 February, 1939.
Soot-Ryen stated that these printings total 300,000
stamps but this does not match what must have been
delivered to “S”. The author estimates that these
deliveries from the printer total closer to 600,000
stamps. Total deliveries to “S” through 28 November,
1941 come to 1,590,000 stamps. This includes all
stamps from both plates.
ST-65a
Color: Brownish Red with Dark Yellow under-print.
Black denomination.
The Printing delivered by Knudsen on 26 February,
1916 included 57,450 stamps. Of this quantity it is
estimated that as many as 40,000 to 45,000 were used
to make the overprint stamps ST-68a. Deliveries to “S”
began on 12 July, 1920 and continued through 15 April,
1946. The total deliveries of stamps come to only
57,000. This total includes both printings/colors.
Despite the use of over 350,000 stamps in the
A number of stamps from this original issue were used for the overprint stamps ST-68a.
The illustrated stamp is shown courtesy of the Brofos collection.
Soot-Ryen-64 Brofos-Nelson-62 Skanfil-64A Solbakken-64
381
ST-65b
Color: Brownish Red with Light Yellow under-print.
Black denomination.
Issue Date: 1922-3
Knudsen made a large delivery on 14 February, 1922 of
522,800 stamps. It is assumed that this quantity was
ordered in anticipation of prolonged use as turnover tax
stamps.
Deliveries to “S” continued through 15 April, 1946.
The total deliveries of stamps to “S” come to only
57,000. This total includes both printings/colors.
Despite the use of over 350,000 stamps in the
figures in the denomination for this printing often appear slightly doubled at the bottoms
of the figures and are always blurred in appearance.
Many of the stamps made for this printing were used for the overprint stamps ST-68b.
Most of the few examined stamps of this denomination are from this printing. A majority
of these were used as turnover tax stamps in 1922 and 1923. A total of 42,000 stamps
were delivered for that purpose. The illustrated example was used for this purpose.
Soot-Ryen-64 Brofos-Nelson-62 Skanfil-64A Solbakken-64
Illustrated is a rare unused example of this very unusual issue.
382
ST-66
Color: Bluish Black with Yellow under-print in shades.
Black denomination.
Usage Dates: The few known examples of this stamp
all seem to be used between 1950 and 1960
Soot-Ryen announced the existence of this stamp in
Norsk Filatelistisk Tidskrift in November 1975. He
stated that this stamp was likely delivered in a quantity
of 50,000 from the printer.
The estimated quantity issued is based on information
in the Soot-Ryen reference which states that 7,400
stamps were delivered to “S” in excess of the quantity
of ST-8 that were printed.
Notes: The denomination has a spacing of about 0.9mm between the period of Kr. and
16. This is by far the rarest regular issue documentary stamp. Soot-Ryen was not aware
of the existence of this issue when his book was published in 1975. He became aware of
it soon after publication of his book. He published the discovery in November 1975 as
described above. It is mentioned in all of the references written since that time, but the
extreme rarity of the issue is not made clear.
Soot-Ryen-Unlisted (64a) Brofos-Nelson 64 Skanfil-64B Solbakken-65
This photo illustrates the pair auctioned by Skanfil A/S in March 2004. The usage date
of 20 October, 1960 is the latest known for the stamp. An additional pair is known on a
document from the same company.
383
384
The following sheet is shown courtesy of the Brofos collection. According to Frederick
Brofos, this issue was still available from “S” as late as 1965.
385
Turnover Tax Usages of Documentary Stamps
Documentary Stamps were used as turnover tax stamps during 1922-23.

Deliveries to “S” took place from 22 February, 1922 through some time shortly after 12
September, 1923. The use of turnover tax stamps is known from October 1923 so it is
assumed that the turnover tax usage of documentary stamps was phased out at about that
time. While the usage period lasted for just over 18 months, nearly 4 million stamps
were delivered and used. This very specific usage was brought to a close by the
introduction of stamps made specifically for these purposes.
The main use for these stamps was a 33⅓ % tax on wholesale purchases of
chocolate. Many of the stamps used for this purposes bear cancels from various
chocolate producers. Nidar is the most often seen cancellation during this period.
Additional cancels include A/S Freia, and Lorentz Erbe & Søn A/S. Other uses include
taxes on candy and possibly some tobacco products.
Soot-Ryen listed the quantities of the various denominations that were delivered
for these uses. Frank Solbakken and Knut Glasø have studied a number of used stamps
and invoices bearing stamps to provide much of the information about which stamps
were actually delivered. A chart is shown below with the most accurate information that
is currently possible on this topic.
DENOMINATION QUANTITY CATALOG NUMBER

DELIVERED
10 Øre 375,000 ST-31 IIb
20 Øre 375,000 ST-40 Ib
30 Øre 325,000 ST-32 IIb and ST-32 IIc
40 Øre 250,000 ST-33 III
40 Øre Included Above ST-47 Ib
50 Øre 350,000 ST-48 Ie
80 Øre 100,000 ST-35 IIb
Kr. 1.00 425,000 ST-41 II
Kr. 1.00 Included Above ST-61a
Kr. 1.50 45,000 ST-42 Ib
Kr. 2.00 325,000 ST-43 Ia and ST-43 Ic
transitional stamps
Kr. 2.50 50,000 ST-55
Kr. 3.00 210,000 ST-37
Kr. 3.50 58,000 ST-56 II
Kr. 4.00 165,000 ST-57
Kr. 4.50 43,800 ST-58 I and ST-58 II
Kr. 5.00 270,000 ST-44 IIb
Kr. 5.50 15,000 ST-59
Kr. 8.00 100,000 ST-62b
Kr. 10.00 200,000 ST-63 I
Kr. 12.00 42,000 ST-65b
Kr. 15.00 47,000 ST-51
Kr. 16.00 23,400 ST-8
Kr. 20.00 126,000 ST-60 Ia
Kr. 50.00 50,000 ST-52 Ia
Kr. 100.00 25,000 ST-53 Ib
386
Small quantities of regular documentary stamps were used as turnover tax stamps
in the summer and early fall of 1933. These served a similar purpose to the 1922-23
usages. In this case, the newly instituted taxes on a number of luxury items required
stamps that were not delivered until a few months after the taxes started. These were
replaced with the O.A. turnover tax stamps.
The document illustrated below is from A/S Trengereid Fabrikker cancelled 9
September, 1933. The final item on the invoice was made of silk and was a taxed luxury
item. The Kr. 2.10 worth of tax was paid with examples of ST-31 IIIa and ST-43 IIc. A
similar invoice observed from October of the same year has the normal Series 1 O.A.
turnover tax stamps of the period in their correct use.
387
The Overprint Issues of 1930 (Set G)
These overprints were made in an effort to convert large quantities of stamps that
were not being used into denominations that were needed.
ST-67a
Denomination: 80 øre over Kr. 8.00 (ST-63b)
Color: Black Overprint on Violet with Dark Yellow
Knudsen delivered 277,000 stamps on 27 September,
1930 but these were not delivered to “S” until 27 July,
1934 after the supplies of the first 4 printings of ST-35
were exhausted. “S” received a total of 275,000 stamps
through 19 July, 1947.
Notes: Stamps from this printing are much less
common than those of ST-67b.
Based on the information discussed at ST-35 IIc, it is
assumed that at least a few of the stamps delivered in
1947 must have been to that stamp rather than ST-67.
ST-67b
Denomination: 80 øre over Kr. 8.00 (ST-63c)
Color: Black Overprint on Violet with Light Yellow
Knudsen delivered 277,000 stamps on 27 September,
1930 but these were not delivered to “S” until 27 July,
1934 after the supplies of the first 4 printings of ST-35
were exhausted. “S” received a total of 275,000 stamps
through 19 July, 1947.
Notes: Most observed stamps are from this printing.
Based on the information discussed at ST-35 IIc, it is
assumed that at least a few of the stamps delivered in
1947 must have been to that stamp rather than ST-67.
388
The overprint for ST-68 is very uniform in size and is 17.0mm to 17.2mm wide.
A detailed description of the newly discovered types of punctuation in this issue is given
on the following page.
ST-68a
Denomination: Kr. 3.00 over Kr. 12.00 (ST-65a)
Color: Black overprint on Brownish Red with Dark
Issue Date: 4 February, 1931
printings.
Knudsen made a delivery of 353,550 stamps on 27
September, 1930. Deliveries to “S” totaling 350,000
were made from 4 February, 1931 through 11
December, 1936. The difference likely being destroyed.
Notes: Stamps from this printing constitute about 10%
of the observed examples of ST-68.
ST-68b
Denomination: Kr. 3.00 over Kr. 12.00 (ST-65b)
Color: Black overprint on Brownish Red with Light
printings.
Knudsen made a delivery of 353,550 stamps on 27
September, 1930. Deliveries to “S” totaling 350,000
were made from 4 February, 1931 through 11
December, 1936.
Notes: The figures in the original Kr. 12.00
denomination for this printing often appear slightly
doubled at the bottoms of the figures.
The example shown here is the Soot-Ryen plate
example.
389
Overprint Types of ST-68
A number of variations have been noted in the overprint of this issue. It appears
that the various punctuations in the denominations can occur as round, square, or comma
shaped punctuation. Initial observations are presented here, but there may be even more
types than those noted in this study. It is unknown if any particular type is more or less
rare with the exception of Type 1 which appears to be the most common. Differential
pricing would require more detailed studies. It is known that the various types appear in
the same sheet. A strip of three stamps with types 2-5-3 is known. A vertical pair with
type 1-1 is also known.
Types will be listed in the following manner: The shape of the punctuation
following Kr. and then the shape of the punctuation in 3.00.
Type 1
Square / Square
Type 2
Square / Nearly Round
In all likelihood this type is simply a
variation of Type 1.
Type 3
Square / Short Comma
Type 4
Square / Long Comma
Type 5
Round / Square
390
Type 6
Long Comma / Square
Type 7
Long Comma / Short Comma
Type 8
Short Comma / Square
Type 9
Short Comma / Long Comma
391
Issues of 1937 (Set H)
This final group from Fabritius raises a number of unanswered questions. The
group consists of only two denominations delivered from the printer on the same day in
February 1937. It is unknown why the colors of these new issues are the reverse of
previous issues. The author is of the opinion that the printer may simply have made the
mistake of printing Kr. 3.00 on the violet stamps and Kr. 5.00 on the orange stamps rather
than the opposite as was done in all previous deliveries by Knudsen.
The quantities issued of both denominations are also in doubt based on inaccurate
or perhaps incomplete records. ST-70 is also a mystery when it comes to the issue date.
Previous references have listed it as 1941 or 1940 with large questions. This date has
been moved back to the spring of 1938, but more information is needed to determine
when it was issued.
ST-69
Color: Red-Violet in shades with Light Blue under-
Fabritius delivered a single printing on 14 February,
1937 totaling 433,000 stamps. Deliveries to “S” began
on 20 March, 1937 and continued through 10 May,
1950. The “S” deliveries total 435,000 stamps which is
more than the total number of printed stamps. After the
final deliveries of both ST-37 and ST-68 the control
office stated that they did not have any additional
stamps of the Kr. 3.00 denomination. There is either a
mistake in the numbers that were recorded, or a
quantity of turnover tax stamps was included in one or
more deliveries.
The figures are always quite worn and are from the
same plate as ST-37 IIb.
392
ST-70
Color: Orange with Light Red under-print. Black
denomination.
Issue Date: Prior to 23 April, 1938
Fabritius delivered a single printing on 14 February,
1937 totaling 430,400 stamps. Deliveries to “S” began
sometime prior to 20 April, 1938 based on cancellation
data. It is unknown how many stamps were delivered
to “S” but it is likely that all deliveries took place prior
to November 1941 and that the total is close to the
quantity of stamps originally printed.
Soot-Ryen gave very little information about when this
issue was used. At least two examples are known used
in April 1938 which provides the approximated issue
date listed above.
The figures are always quite worn and are from the
same plate as ST-44 III.
The example illustrated here displays the

earliest known cancellation on the issue. An additional
example cancelled in April 1938 is located in the Paul
Jensen exhibit collection. Others surely exist, and it is
likely that earlier usage dates can be found.
393
Series of 1941-1949
Soot-Ryen provides much less information about the various deliveries and issue
dates of the various issues starting with the 1941 series. Fabritius and Sons continued as
the contractor for printing of documentary stamps throughout this period but now in
offset. This new series received a redrawn lion and shield. The background was now
solid and the lion was much stiffer looking. The crown at the top of the shield only bears
a ring and cross rather than the previous design that included a small second lion.
The change in design was approved by the Finance Department on 6 November,
1940. Based on this approval it is assumed that most deliveries after that date, of
denominations Kr. 20.00 and lower are of the new design. Notable exceptions include
the Kr. 20.00 stamps of ST-60 that were delivered as late as April 1943 in the old design.
New denominations were ordered as supplies ran low of the previous series. Some
denominations were not printed due to the large supplies that remained in inventories.
Unlike the previous series and subsequent series, no substantial variations have
been found in the spacing of the denominations with the notable exception of the Kr.
15.00 denomination which has two very differently spaced plates.
This series has been divided into two groups based on issue dates. The first group
runs from 1941 through 1944 while the second group is from 1947 through 1949. Soot-
Ryen also made such a separation but only included 2 stamps in a second group from
1949. I have elected to include an expanded total of 5 stamps in the group, and to extend
the timeframe back to 1947. This was done because of the clear break in time between
the two groups.
Issues of 1941 to 1944
The stamps in this group were all first produced during the occupation years of
World War II. All were issued as the supplies of the previous series ran out.
Documentary stamp usage was very low during these years. Supplies of many of these
stamps lasted for several years without need for reprinting.
ST-71a
Color: Red with Very Light Red under-print. Black
denomination.
A total of 3 deliveries were made by Fabritius.
Notes: This is by far the most common denomination of
the series.
This color group likely originated with the first delivery
from Fabritius.
394
ST-71b
Color: Red with Red under-print. Black denomination.
A total of 3 deliveries were made by Fabritius. These
likely correspond to the three color groups that occur on
this stamp.
the series.
No specific information is known about the relative
scarcity of the colors of this denomination.
ST-71c
Color: Dark Red with Red under-print. Black
denomination.
A total of 3 deliveries were made by Fabritius. These
likely correspond to the three color groups that occur on
this stamp.
the series.
No specific information is known about the relative
scarcity of the colors of this denomination.
395
ST-72
Color: Blue with Light Blue under-print. Black
denomination.
Fabritius made a single delivery of this denomination in
August of 1943.
Notes: This stamp is surprisingly difficult to locate
despite a fairly large number of issued stamps.
Very little variation in color has been seen on stamps
from this issue.
ST-73
denomination.
August of 1943.
Notes: The stamps of this issue have a very clear and
clean appearance to the printing.
Very little variation is seen in the color of this issue.
This denomination is uncommon to find.
396
ST-74
Color: Light Violet-Red with Light Violet-Red under-
February of 1941.
Notes: Some color variations are seen on this issue but
none are significant enough to warrant a separate
listing.
This denomination is uncommon to find.
ST-75a
Color: Buff in shades with Light Grey-Blue under-
Fabritius made two deliveries of this denomination.
These likely correspond to the two color groups that
occur on this stamp.
Notes: The under-print color for this group is weaker
than ST-75b.
This stamp is surprisingly difficult to locate despite a
fairly large number of issued stamps.
The two color groups are approximately equal in rarity.
397
ST-75b
Color: Buff with Blue to Grey-Blue under-print. Black
denomination.
Notes: The under-print color for this group is stronger
than ST-75a.
This stamp is surprisingly difficult to locate despite a
fairly large number of issued stamps.
The two color groups are approximately equal in rarity.
ST-76a
Color: Light Green with Light Yellow under-print.
Black denomination.
Notes: The two color groups are approximately equal in
rarity.
Check all examples of this stamp to possibly find
examples of ST-98 IIB.
398
ST-76b
Color: Light Yellow-Green with Light Yellow under-
Notes: The two color groups are approximately equal in
rarity.
ST-77a
Color: Orange-Red with Light Yellow-Green under-
Notes: This is a relatively common issue.
399
ST-77b
Color: Orange-Red with Yellow-Green under-print in
Notes: This is a relatively common issue.
For stamps that have the denomination Kr. 3.00 that appear to be from this series, please
see catalog number ST-101Bb. These are in fact error stamps from the Series of 1952-
1959.
ST-78a
Color: Greyish Green-Blue with Light Green under-
Fabritius made an amazing total of 3 deliveries of this
uncommon stamp. These likely correspond to the three
color groups that occur on this stamp.
Notes: The stamps from this color group appear to be
more common than the following group, but less
common than the third color group.
This is a very difficult issue to locate.
400
ST-78b
Color: Light Green-Blue with Light Yellowish-Green
Notes: The stamps from this color group appear to be
the least common color group of the denomination.
ST-78c
Color: Dark Green-Blue with Light Green under-print.
Black denomination.
Notes: Stamps from this color group are not common
but they are the easiest to acquire of the denomination.
401
ST-79a
Color: Light Grey-Green with Light Green under-print.
Black denomination.
Despite the low number of stamps produced, Fabritius
made two deliveries of this denomination.
Notes: These stamps are apparently from the first
printing that was sent out by Fabritius.
This is the most difficult color group to acquire of the
denomination.
ST-79b
Color: Dark Olive Grey-Green with Green under-print.
Black denomination.
Notes: These stamps are apparently from the second
This color group appears about as often as those of the
color group ST-79c.
402
ST-79c
Color: Dark Grey-Green with Green under-print. Black
denomination.
Notes: These stamps are apparently from the second
This color group appears about as often as those of the
color group ST-79b.
ST-80a
denomination.
This color is found used throughout the usage period.
Notes: The darker colored stamps seem to show up
with earlier usage dates than those of the following
group.
403
ST-80b
Color: Light Orange with Light Red under-print. Black
denomination.
Notes: These lighter colored stamps seem to show up
with later usage dates than those of the preceding
group.
ST-81
denomination.
Notes: This denomination shows very little color
variation among the observed stamps despite the
delivery of two different printings in different years by
Fabritius.
This is a relatively easy stamp to locate.
404
ST-82a
Color: Orange-Red with Blue-Grey under-print. Black
denomination.
July of 1943.
Notes: This is an elusive issue to collect.
The Finance Department requested that a color change
take place sometime after ST-82 was issued. Fabritius
responded on 4 May, 1946 that they would effect the
change with their next delivery of the denomination.
This resulted in ST-87
ST-82b
Color: Red-Orange with Blue-Grey under-print. Black
denomination.
July of 1943.
Notes: This is an elusive issue to collect.
The Finance Department requested that a color change
take place sometime after ST-82 was issued. Fabritius
responded on 4 May, 1946 that they would effect the
change with their next delivery of the denomination.
This resulted in ST-87
405
High Denomination Series of 1943
The stamps previously listed as the second plates of ST-53 and ST-54 have been
specifically separated out from their earlier placement because of their different colors
and the fact that these were produced by a different printer.
ST-83a
Color: Blue with Yellow under-print.
The total listed includes all colors of the second plate of
ST-52. Complete data on printings and deliveries does
not exist, but the following is known:
Fabritius made their first delivery on 25 February, 1943
with a small printing of 50,000 stamps. A known total
of 4 additional printings were delivered through 28
March, 1953. These deliveries total 581,000 stamps. It
is likely that a number of additional printings were
made between 1953 and 1959. Based on usage during a
similar period in the 1960’s, the amount produced
during the period was likely 300,000 stamps.
Notes: The stamps from this color group are more commonly seen than those of either
ST-52 IIb or ST-52 IIc.
The Fabritius printings are much less commonly seen that the estimated quantity of
issued stamps would indicate.
Soot-Ryen-53 II Brofos-Nelson-67 II Skanfil-53 II Solbakken-53 II
406
ST-83b
Color: Dark Blue with Dark Mustard Yellow under-
print.
Delivery Date: 1943
Issue Date: 1943
ST-52. See ST-52 IIa for details. It is likely that this
color group is from initial delivery made in 1943.
Notes: The stamps from this color group are decidedly
very scarce.
The Fabritius printings are much less commonly seen than the estimated quantity of
ST-83c
Color: Dark Blue with Light Yellow under-print.
Delivery Date: After 1943
Issue Date: 194?
Usage Dates: 194? through at least 1962?
ST-52. See ST-52 IIa for details.
Notes: The stamps from this color group are decidedly
very scarce. They are very similar to the stamps of ST-
120 without control number.
The Fabritius printings are much less commonly seen than the estimated quantity of
A number of examples of ST-83c have shown up on the

market from a single source that appears to not have
any sort of under-print color. One is shown here.
Looking carefully at the stamp one can see that the
cancellation does not appear as strong in the areas
where the under-print should be. The color is also
slightly different. These facts show conclusively that
the stamps do have the colored printing, but that the
paper has toned enough to make the ink virtually
invisible.
407
ST-84a
Color: Red in Shades with Yellowish Olive Green
under-print in shades.
Delivery Date: 19 April, 1947
Fabritius delivered 3 printings from 19 April, 1947
through 28 March, 1953 totaling 734,000. Deliveries to
“S” began on 22 April, 1947 and a total of 165,000
stamps had been delivered through 10 May, 1950.
With usages well into 1962, a number of additional
deliveries must have taken place to “S” that brings the
total issue close to the original printing amount. It is
unlikely that additional printings were made as this
plate is not as common as the stamps from Plate I.
Notes: The stamps from this color group are the most
commonly seen of the denomination.
Both colors seem to have been used at the same time. It
is unknown which printings match the various colors.
ST-84b
Color: Carmine in Shades with Yellowish Olive Green
plates. See ST-43 IIa for further details.
Notes: Both colors seem to have been used at the same
time. It is unknown which printings match the various
colors.
408
Issues of 1947 to 1949
This group includes the earliest documentary stamp issued that indicates the
denomination of the stamp as a decimal fraction of a Krone rather than as an Øre value.
This same stamp (ST-85) is one of the least common of all documentary stamps.
ST-85
Color: Grey-Ultramarine with Light Orange under-
Soot-Ryen gave the figure of 484,000 stamps issued for
this stamp. It is likely that many of the stamps that
were originally delivered to “S” may have been
destroyed at some time during the period for which no
records exist. This stamp is much less common than
the quantity shown in Soot-Ryen would indicate.
Notes: This is one of the most elusive issues of the
documentary stamps to collect. Very few seem to have
been sold during recent years. The estimated issued
quantity above could be significantly too high.
This stamp was issued once the supplies of ST-1 were finally exhausted after 63 years.
The limited usage of the denomination in preceding years leads the author to believe that
this stamp never saw much use.
ST-86
Color: Forest Green with Light Red under-print. Black
denomination.
Fabritius made one or two deliveries of this
denomination. Soot-Ryen was not clear on this.
Notes: This stamp is very nearly identical to the error
issue of ST-99B. These two issues can be differentiated
by both color and denomination spacing.
This is a scarce issue to locate
409
ST-87
Color: Olive Green in shades with Light Red under-
Fabritius made a single delivery of this denomination.
Notes: This is the most commonly seen stamp of this
denomination from any series. It is still not a common
stamp, but is much easier to find than many of the
earlier or subsequent issues.
The color shades that have been noted are likely due to
post-printing environmental factors rather than
significant ink color variations.
ST-88 Ia
Color: Dark Brown with Light Grey under-print. Black
denomination.
Usage Dates: Only observed date 6 April, 1951
Fabritius made only a single recorded delivery of this
denomination.
between the Kr. and 15.00.
While there is only the one recorded delivery of Kr.
15.00 stamps from Fabritius, the existence of two
different denomination plates places this information
into serious doubt. Only a small minority of all
observed ST-88 stamps are from this plate.
410
ST-88 Ib
Color: Light Brown with Light Grey under-print. Black
denomination.
denomination.
into serious doubt. Only a small minority of all
observed ST-88 stamps are from this plate.
The only stamps from this issue confirmed by the
author are from a reconstructed pair.
ST-88 II
Color: Dark Brown with Light Grey under-print. Black
denomination.
Issue Date: 17 April, 1947?
denomination.
into serious doubt. The majority of all ST-88 stamps
are from this plate.
There is a possibility that a second printing took place
in the early 1950’s that was not properly recorded in the
information found by Soot-Ryen
This issue enjoyed a long period of use.
411
ST-89
Color: Brick-Red with Light Greenish-Grey under-
Notes: This stamp represents the only color change
from this series. The Finance Department requested
this color change take place sometime after ST-82 was
issued. Fabritius responded on 4 May, 1946 that they
would effect the change with their next delivery of the
denomination.
How to Measure the Denomination Spacing on the issues of 1952-1975
The illustrations below show how the denomination measurements for the later
documentary stamps are made.
Since these denominations have no serifs, the measurements are made from the
period after Kr to the upright portions of the number 1 if that is the firs number in the
denomination, or from the farthest left position of a number for any other denominations.
412
Series of 1950-1951
Fabritius and Sons again remained as the printer for this short issue of
documentary stamps.
This series continues with the redrawn lion and shield in use since 1941, but the
Æ in STEMPELMÆRKE has been re-engraved to a leaning E. It should be noted that
the individual dies for these stamps were plainly re-engraved by hand. Each is slightly
different appearing where the Æ was cut down to an E. Some dies show vestiges of the
original Æ. These or similarly altered dies were used again for the stamps of the series of
1952 to 1959.
A total of only three denominations of stamps were issued. All now have
denominations in a lower case “øre.” This is the only use of all lower case letters for the
denomination with the exception of the overprint stamp ST-67. Each denomination was
produced in a single printing delivered by Fabritius. These were quickly replaced by the
series of 1952 through 1959 which have Kr. denominations on all stamps.
All of the stamps in this group are relatively easy to acquire. They often show up
mixed with other stamps of the later issues of documentaries.
ST-90
Color: Red with Light Red under-print. Black
denomination. Shades?
the series. It shows up regularly in groups of later
documentary stamps.
Some minor variations in color have been noted,
especially in the strength of the under-print.
A small number of mint stamps of this issue are known.
413
ST-91
Color: Dark Blue with Light Blue under-print. Black
denomination.
Notes: A number of variations have been noted in the
strength of the main color of this stamp.
This stamp is not especially difficult to locate. Despite
the relatively short usage period, they seem to have
been widely used. It is much easier to find than the
previous or subsequent issues of the denomination. (Kr.
0.20)
ST-92
Color: Buff with Light Blue-Grey under-print. Black
denomination.
Notes: While this is the least common of the three
stamps in this series, it is still relatively easy to locate.
It is much more difficult to locate than almost all
subsequent issues of the same denomination. (Kr. 0.50)
Minor variations have been observed in the main color
of this stamp. It is possible that the observed variations
are due to post-printing environmental factors.
414
Phosphorescent Paper Usage on Documentary Stamps
Until the research for this book was initiated very little was known about the use
of optically whitened, often called “Phosphorescent”, or tagged paper on documentary
stamps. Tron Soot-Ryen made reference to the fact that the later printings of
documentary stamps of the 1964 series were printed on paper with optical whiteners. No
differentiation was made in his catalog for stamps printed on the various papers.
Over the years it has become a popular area of regular Norwegian postage stamps
to collect the multitude of different paper types. In some cases, postage stamps that
appear to be common when first issued turn out to be fairly rare and quite valuable. The
same can be said of many of these modern documentary stamps, with some issues being
very rare. Many of the modern issues are known with and without this tagging. A
number of the varieties are quite rare and can be more difficult to obtain than many of the
scarce early issues.
As the work on this book commenced, it was assumed that only stamps from the
1964 Series occurred with tagged paper. As the research went along, collectors
discovered examples of a number of stamps that occur both on regular paper and tagged
paper. Most surprising were examples of a few stamps from the 1952 to 1959 series first
discovered by Frank Solbakken, and later independently confirmed by the author and
other collectors, that were printed on tagged paper.
Each subsequent series from this point forward to the 1970’s include stamps on
both types of paper. Each series will be discussed and cataloged with the non-tagged
stamps listed first, followed by the similar series on tagged paper. Tagged stamps have
been given their own catalog numbers.
For more information about the general use of tagged paper, see the special article
by Jay Smith which is reproduced near the end of this book.
415
Series of 1952-1959
This series uses the same re-engraved dies of the 1950-51 series, but now all
denominations begin with Kr. This is the final series produced by Fabritius. It is not
clear when the final production at Fabritius took place, but Norges Bank took over
production responsibilities in the fall of 1959.
Records on the production and delivery of this series are very incomplete. Nearly
all of the various listed issued quantities are author estimates based on the difficulty of
locating the various stamps. Records are available for only the first three deliveries.
First on 6 February, 1952 for the Kr. 0.30, 9 February, 1953 for the Kr. 1.00, 2.00 and
10.00; and finally 28 March, 1953 for the Kr. 0.40, 3.00 and 4.00.
After years when the spacing of the figures in the denominations was fairly
consistent, from 1941 through 1951, a new round of multiple plates with varying
denomination spacing, again appear in this series. Unlike the 1908 series where most of
the plates evolved to have closer and closer denominations, this series moves toward
wider denominations on the later plates. Frank Solbakken made many of the initial
discoveries in this area. Two additional discoveries came as a result of the research for
this book. It is possible that even more plates could be discovered.
This series also offers a number of error stamps that would be considered as their
own issues if they were not known to be included within the sheets of regular stamps
from this series. They will be listed after the main stamps of the series as their own sub-
series. These special stamps have Kr. denominations, but they are printed with dies that
do not have the altered leaning E. They actually retain the old Æ in STEMPELMÆRKE.
Finally, this is the first series that has been found to have stamps that are on
tagged paper. They will be listed at the end of their series as their own small series.
Additional discoveries in this area could be possible.
ST-93 I
Color: Red with Light Red under-print in shades. Black
denomination.
Delivery Date: Prior to February 1955
This estimated quantity includes both plates of this
denomination. The author estimates that about 700,000
or more of the total amount were from this plate.
This plate is much more common than Plate II.
Soot-Ryen-89 Brofos-Nelson-91a Skanfil-89 Solbakken-90A
416
ST-93 IIA
denomination.
Issue Date: Unknown
This estimated quantity includes both plates of this
denomination. It is likely that this plate was only
produced in about 100,000 examples or less.
This plate is much less common than stamps of Plate I.
Soot-Ryen-89 Brofos-Nelson-91a Skanfil-89 Solbakken-90A
ST-94
Color: Dark Blue with Light Blue under-print. Black
denomination.
Issue Date: Unknown
Usage Dates: 195? through at least 19??
It is the assertion of the author that only a single
printing was made of this stamp.
To date only the single plate has been found of this
denomination.
This issue is quite elusive and it is likely that only a
single plate was ever used in its production.
417
ST-95 Ia
Color: Light Green with Light Yellow-Green under-
This estimated quantity includes both colors of this
plate. “S” received this amount on 5 October, 1952.
This total is likely the entire issue of Plate I.
This is the most commonly encountered plate of ST-95.
The lighter color is slightly more common than the
following color.
ST-95 Ib
denomination.
This estimated quantity includes both colors of this
plate. “S” received this amount on 5 October, 1952.
This total is likely the entire issue of Plate I.
This is the most commonly encountered plate of ST-95.
The darker color is slightly less common than the
preceding color.
418
ST-95 IIA
denomination.
Issue Date: Unknown
Based on the number of observed specimens, this could
be a very unusual issue.
This plate is much less common to encounter than the
previous plate.
ST-96 Ia
Color: Greyish Red Violet with Light Red Violet
Delivery Date: Prior to 28 March, 1953
The listed quantity includes both colors of Plate I
This plate is much more common than either of the
other plates.
following group.
Soot-Ryen-92 Brofos-Nelson-94a Skanfil-92 Solbakken-93A I
419
ST-96 Ib
Color: Dark Red Violet with Light Red Violet under-
The listed quantity probably includes both colors of
Plate I. This color may however originate from a later
printing than ST-96 Ia.
This plate is much more common than either of the
other plates, but this color group is very rarely found.
Soot-Ryen-92 Brofos-Nelson-94a Skanfil-92 Solbakken-93A I
ST-96 II
Color: Light Red Violet with Light Red Violet under-
Issue Date: Unknown
This is an estimate based on the scarcity of the plate.
This plate and Plate III are very difficult to locate. Both
appear to have originated in printings subsequent to the
more common first plate.
Soot-Ryen-92 Brofos-Nelson-94a Skanfil-92 Solbakken-93A II
420
ST-96 III
Color: Light Red Violet with Light Red Violet under-
Issue Date: Unknown
This plate and Plate II are very difficult to locate. Both
appear to have originated in printings subsequent to the
more common first plate.
This stamp is a good candidate for discovering a new B
type stamp. It appears to be printed at about the same
time as other plates that have the error stamps.
Soot-Ryen-92 Brofos-Nelson-94a Skanfil-92 Solbakken-93A III
ST-97 I
Color: Brownish Buff in minor shades with Light Grey
Blue under-print. Black denomination.
Delivery Date: Prior to 19 April, 1955
Issue Date: Prior to 19 April, 1955
This plate was likely printed in a single very large
printing sometime between 1953 and early 1955.
This plate is the most common of the various plates of
this denomination.
Soot-Ryen-93 Brofos-Nelson-95 Skanfil-93 Solbakken-94A I
421
ST-97 II
Color: Buff with Light Grey Blue under-print. Black
denomination.
Issue Date: Unknown
This plate was very likely produced in a single printing.
1.6mm between the Kr. and 0.50.
This is the least common plate of the denomination to
acquire.
Soot-Ryen-93 Brofos-Nelson-95 Skanfil-93 Solbakken-94A II
ST-97 III
Color: Buff with Light Grey Blue under-print. Black
denomination.
Issue Date: Unknown
While this plate is common enough to have been
produced in more than one printing, it was probably
produced in a single printing.
2.0mm between the Kr. and 0.50. The denomination
figures are often worn looking on this plate.
Soot-Ryen-93 Brofos-Nelson-95 Skanfil-93 Solbakken-94A III
422
ST-97 IVA
Color: Yellow Brown with Very Light Blue under-
Issue Date: Unknown
2.4m between the Kr. and 0.50. The figures of the
denomination are sharp and clear.
It has been speculated that the printing of this plate may
have been done in offset rather than the typography of
the earlier plates. Inspections of stamps from this plate
indicate that they were in fact printed by typography.
The color of this printing is more yellow than the
previous plates.
See ST-105 for the tagged version of this stamp.
Soot-Ryen-93 Brofos-Nelson-95 Skanfil-93 Solbakken-94A IV
ST-98 I
Color: Green with Light Yellow under-print. Black
denomination.
Delivery Date: Prior to 9 February, 1953
This plate seems to be more commonly located than the
later plate. In addition to the different spacing of the
denomination, this plate has a darker green color than
plate II.
This stamp is relatively easy to locate.
423
ST-98 IIA
Black denomination.
Issue Date: Unknown
This plate is less commonly found than the previous
plate. In addition to the different spacing of the
denomination, this plate has a lighter green color than
plate I.
This stamp is relatively easy to locate.
ST-99Aa
Color: Forest Green in shades with Light Red under-
Delivery Date: Prior to 19 May, 1959
Issue Date: Prior to 19 May, 1959
denomination, but the possibility of an earlier plate is
clear. It is also possible that this issue was only ever
produced the one time.
The denomination spacing on the examined specimens
is similar to that of the final printing of other
denominations in the series. Some variation has been
noted in the spacing of both of the slightly different
shades of this stamp that were examined.
Soot-Ryen-95 Brofos-Nelson-97 Skanfil-95 Solbakken-96A
424
ST-99Ab
Color: Dark Yellow Green in shades with Light Red
Issue Date: Prior to 19 May, 1959
denomination, but the possibility of an earlier plate is
clear. It is also possible that this issue was only ever
produced the one time.
The denomination spacing on the examined specimens
is similar to that of the final printing of other
denominations in the series. Some variation has been
noted in the spacing of both of the slightly different
shades of this stamp that were examined.
ST-100 I
Color: Orange-Red with Light Green under-print.
Black denomination.
Quantity Issued: (>1,999,000)
Plate I is significantly more common than the stamps of
Plate II.
It is very likely that additional stamps were printed
above the number listed by Soot-Ryen.
This stamp is commonly found on birth certificates of
the era.
425
ST-100 IIA
Color: Light Reddish Orange with Light Green under-
Delivery Date: Prior to late 1959
Issue Date: Prior to late 1959
Both plates of this denomination are easy to locate.
Plate II is much less common than Plate I but it is not
rare.
This plate also produced the error stamps listed later as
ST-98 IIB.
The tagged version of this stamp is listed as ST-106.
Shown below is a potion of a stack sales document bearing examples of ST-100 IIA, ST-
105, and ST-122 Type 2.
426
ST-101Aa
Color: Dull Lilac in shades with Light Blue under-
Delivery Date: Prior to 28 March, 1953?
Issue Date: 28 March, 1953?
Soot-Ryen lists a single printing delivered in March
1953 totaling 191,000 stamps. At least one additional
printing must have been made based on the number of
available specimens.
The delivery date listed by Soot-Ryen is in question
based on the cancellation shown on the specimen
illustrated here. It is cancelled 7/3/53 which is three
weeks prior to the official delivery date.
ST-101Ab
Color: Lilac in shades with Light Blue under-print.
Black denomination.
Delivery Date: Prior to 28 March, 1953?
Issue Date: 28 March, 1953?
1953 totaling 191,000 stamps. At least one additional
printing must have been made based on the number of
available specimens and the existence of ST-101Bb.
Stamps from this color group have a brighter
appearance than the previous group.
An interesting variation has been noted on one stamp,
which is also shown here but not listed as a separate
variety. It exhibits a significant amount of extra ink of
the main stamp color outside of the design area. The
stamp is probably from the left margin of the sheet.
427
ST-102
Color: Reddish Brown with Light Green under-print.
Black denomination.
1953 totaling 194,000 stamps. Based on the number of
available specimens it is likely that this was the only
printing.
ST-103 I
Color: Orange in shades with Light Red under-print.
Black denomination.
The date listed is the earliest observed cancellation.
Plate I is significantly more common than the stamps of
Plate II.
The Orange color of this plate is usually duller than the
colors seen on Plate II.
428
ST-103 II
denomination.
Both plates of this denomination are fairly easy to
locate. Plate II is however, significantly less common
than Plate I.
This stamp is a good candidate for discovering a new B
type stamp. It appears to be printed at about the same
time as other plates that have the error stamps.
ST-104 I
Color: Orange Brown with Light Yellow under-print.
Black denomination.
Stamps from this first printing have a much lighter
under-print color than those of the following stamps.
The punctuations in the denomination on this plate are
nearly square with the punctuation in 10.00 nearer the
second 0.
429
ST-104 IIa
Color: Orange Brown with Strong Yellow under-print.
Black denomination.
Delivery Date: Prior to 15 September, 1954
Issue Date: Prior to 15 September, 1954
elongated with the punctuation in 10.00 being evenly
centered.
All printings of this denomination are easy to locate.
The tagged version of this stamp is listed as ST-107
ST-104 IIb
Color: Dark Orange Brown with Yellow under-print.
Black denomination.
Stamps from this color group have a strong yellow
under-print and a darker brown color than the previous
stamp.
elongated with the punctuation in 10.00 being evenly
centered.
All printings of this denomination are easy to locate.
The similar tagged version of this stamp is listed as ST-
107
430
ST-105
denomination.
Issue Date: Unknown
Most observed specimens were used in 1963 and 1964.
The wider spacing of this denomination makes it likely
that this denomination was only printed once at the end
of the Fabritius production. Most likely is a production
sometime in 1958 or 1959. This makes the likelihood
of tagged specimens, as well as a B type, very possible.
ST-106
denomination.
Issue Date: Unknown
Most observed specimens were used in 1963 and 1964.
The wider spacing of this denomination makes it likely
that this denomination was only printed once at the end
of the Fabritius production. Most likely this took place
in 1958 or 1959. This makes the likelihood of tagged
specimens, as well as a B type, very possible.
431
Series of 1952 to 1959 (Tagged Stamps)
Three denominations from this series have been identified as having stamps with
tagged paper. Very little is known about them, but the known information as well as a
great deal of speculation is presented below.
All of the known stamps are from the final printings of their respective
denomination. The paper used in this group does not have the strong glow under a black
light that is common on the later stamps. It is a definite glow that is weak but visible
with a whitish color. This may be the case of an experimental use of a small quantity of
paper to see if there were any visible differences in the stamps.
ST-107
Issue Date: Unknown
2.4m between the Kr. and 0.50.
The untagged version of this stamp is listed as ST-97
IVA
Soot-Ryen-93 Brofos-Nelson-95 Skanfil-93 Solbakken-94A IV fosfor
ST-108
Usage Dates: 19?? through at least 19??
Quantity Issued: (Estimated 10,000+)
II.
Very few examples of this stamp have been verified by
the author.
Soot-Ryen-96 Brofos-Nelson-98 Skanfil-96 Solbakken-97 II fosfor
432
ST-109
Color: Dark Brown with Yellow under-print. Black
denomination.
Usage Dates: 19?? through at least 1966
The observed stamps all have a very strong Yellow
under-print color.
IIb.
Soot-Ryen-100 Brofos-Nelson-102 Skanfil-100 Solbakken-101 fosfor
The noted Norwegian philatelist, F. C. Moldenhauer, Jr. wrote of a probable

experimental use by Alvøen of a tagged paper in Norsk Filatelistisk Tidskrift in 1984.
While this article does not directly relate to the use of such paper on Norwegian Revenue
stamps, it does show that such experimental usages were made by Norwegian paper
producers. It should be noted that the stamps discussed by Mr. Moldenhauer (definitive
Kroner Olav stamps NK469 to NK473) have a dull blue glow to the paper when viewed
under a black light. The early tagged documentary stamps also show this same type of
glow.
433
Series of 1952 to 1959 (Error Stamps)
This short series of seven stamps would actually deserve their own main catalog
numbers if not for the fact that they were included as error stamps within sheets of
regular stamps. While a total of eight denominations have been identified bearing this
unusual error, it is likely that one or more additional denominations exist with this same
error.
All of these stamps bear the original design introduced in 1941 with an Æ in
STEMPELMÆRKE rather than the re-engraved leaning E that is normal for the stamps
of the 1952 series. Significant information about these errors was included by Brofos in
the 1983 catalog. He there included specifics of plate positions for a couple of the then
known denominations. This same information is repeated below.
It was originally assumed that the stamps bearing this error would be from the
initial printings of each denomination. Research has indicated that in fact, these errors
likely originated in the final printings of each denomination. It is estimated that the
printings that generated these stamps took place between 1956 and 1959. Most likely it
occurred in the final 2 years of that period.
A common feature among all of the stamps, with the exception of the Kr. 3.00
denomination, is the very wide denomination spacing. This is a trait from the last
printing of the various issues. In the case of the Kr. 1.50 these occurred in what was
likely the only printing of the denomination.
ST-93 IIB
denomination.
Issue Date: Unknown
The estimated quantity is based on this stamp occurring
on only 2.5% of the total estimated issue of 100,000
regular stamps.
Brofos states that this error occurred on positions 2, 21,
24, and 31 of the sheet. Panes containing the error were
one of four panes printed simultaneously in the same
large sheet.
collection.
Soot-Ryen-89 Brofos-Nelson-91b Skanfil-89 Solbakken-90B
434
ST-95 IIB
denomination.
Issue Date: Unknown
To date only the illustrated example has been verified
by the author. This is the same stamp that was known
for the listing in the supplement to the 1983 catalog.
It is not known which sheet positions produced these
stamps.
Soot-Ryen-91 Brofos-Nelson-93a Skanfil-91 Solbakken-92 II Unlisted Var.
ST-97 IVB
Issue Date: Unknown
2.4m between the Kr. and 0.50. The figures of the
denomination are sharp and clear.
While a tagged version of this stamp has not been seen,
it is possible that such a stamp does exist.
Soot-Ryen-93 Brofos-Nelson-Unlisted Skanfil-93 Solbakken-94B
435
ST-98 IIB
Black denomination.
Issue Date: Unknown
This stamp was first identified as a variety stamp in
2005. It had previously been identified in a collection
as a simple denomination spacing variety of ST-76b.
To date only three examples have been verified by the
author.
Soot-Ryen-94 Brofos-Nelson-96 Skanfil-94 Solbakken-95 II Unlisted Var.
ST-99B
Color: Forest Green with Light Red under-print. Black
denomination.
Issue Date: Unknown
Brofos states that this error occurred on positions 2, 21,
24, 31, and 40 of the sheet. Panes containing the error
were one of four panes printed simultaneously in one
large sheet.
collection.
436
ST-100 IIB
This stamp was first identified as a variety stamp in
2005. It had previously been identified in a collection
as a simple denomination spacing variety of ST-77.
To date only the illustrated example and one other have
been verified by the author.
Soot-Ryen-96 Brofos-Nelson-98 Skanfil-96 Solbakken-97 II Unlisted Var.
ST-101Bb
Color: Lilac in shades with Light Blue under-print.
Black denomination.
This stamp was first brought to the attention of the
author as a variety stamp in 2005. It had previously
been identified in a collection as a potentially unlisted
printing from the 1941 Series. To date only two
examples have been verified by the author. These are
contained in a single pair of stamps.
The known pair has severely misaligned clichés indicating that they were inserted as
replacements within the sheet. Also of interest is the fact that the left stamp has a much
more worn look than the stamp at right. This also indicates use of reserve clichés.
Previous catalog numbers: This is an unlisted variety for all of the following:
437
Shown here are additional examples of these very rare varieties.
438
Series of 1961
Norges Bank Seddeltrykkeri took over delivery of documentary stamps as of the

st
1 of January, 1960. However, over a full year passed before the first deliveries were
made on 2 March, 1961. Despite the fact that the design of this issue is nearly identical to
the previous issue, this is a completely new design printed in a dry offset method. The
paper is again from Alvøen with Crown Watermark II. The paper was gummed and cut
up into sheets measuring 45.5 x 30 cm by Rasch & Co. A/S. The design was reproduced
as accurately as possible with the exception of the third E in STEMPELMERKE which is
now aligned correctly with the other letters rather than leaning to the left as on previous
issues. The first printing process applied the under-print with the main design printed on
top. Finally a denomination is added. It is possible that large quantities of some colors
were printed and left in inventory without denominations being printed on them. This
gives the possibility of some of the early stamps having been printed with the black
denominations and later having some receive colored denominations as part of the 1964
series. The denominations are printed in typography.
This series is one of the least understood and most difficult series to collect.
Many of the stamps have very low production quantities and most are very difficult to
acquire. It is also possible that many of the stamps that were originally produced may
have been destroyed at a later time when these denominations became obsolete.
As research progressed on this series, it became apparent that a number of
denominations occur in two or three variations in the denomination spacing. Indirect
evidence indicates that these variations are actually different types that were contained in
the same sheet. It is very likely that many of the remaining denominations also have
similar types. Adequate material for these denominations has not been available for
review to determine if multiple types exist.
Three denominations from this series are known on phosphorescent or “tagged”
paper. A few denominations have been observed so far. The author would be very
interested in learning of other denominations printed on similar paper.
ST-110
Color: Brown-Red with Light Red under-print. Black
denomination.
Only the single type listed here is known. It is possible
that a second type may exist.
With only the single small printing ever made, this
stamp is very difficult to obtain.
439
ST-111 Type 1
Color: Buff with Light Grey-Blue under-print. Black
denomination.
This amount includes all types of this stamp, as well as
the tagged issue of ST-123.
This issue is the most common stamp from the series.
Both types are equally available.
Type 1.
ST-111 Type 2
denomination.
Type 2.
440
ST-111 Type 3
Denomination: Kr. 0.50 No photo of this stamp
Color: Buff with Light Grey-Blue under-print. Black is currently available.
denomination.
This third type is elusive to locate.
Type 3.
ST-112 Type 1
Black denomination.
This amount includes both types of this stamp.
This is one of the most available denominations of the
entire series.
Type 1.
441
ST-112 Type 2
Black denomination.
This is one of the most available denominations of the
entire series.
Type 2.
ST-113 Type 1
denomination.
Delivery Date: Prior to 23 October, 1962
This denomination is available with a little searching,
but it is not common.
442
ST-113 Type 2
denomination.
This denomination is available with a little searching,
but it is not common.
ST-114
Color: Orange-Red with Light Yellow under-print.
Black denomination.
Delivery Date: Prior to 27 August, 1963
that a second type does exist.
This stamp is quite unusual to locate, but is much easier
to find than the following 4 issues.
443
ST-115
Color: Olive Green with Light Red under-print. Black
denomination.
This amount includes stamps on paper with and without
tagging
ST-116
Color: Violet with Light Blue-Grey under-print. Black
denomination.
This is a very difficult stamp to obtain, but is not as rare
as the next two denominations.
The stamp shown in the Skanfil catalog is actually an
example of ST-101Ab.
444
ST-117
Black denomination.
that a second type does exist with a wider spaced
denomination.
This is one of the most difficult issues to locate of all
documentary stamps.
ST-118
Black denomination.
denomination.
This is one of the most difficult of all documentary
stamps to obtain.
445
ST-119 Type 1
denomination.
This amount includes both types of this stamp, as well
as the tagged issue of ST-123.
Type 1.
ST-119 Type 2
denomination.
as the tagged issue of ST-123.
Type 2.
446
ST-120
Color: Brown-Orange with Light Grey under-print.
Black denomination.
denomination.
This is a moderately difficult issue to locate.
ST-121
Black denomination.
denomination.
This is a very difficult issue to locate. Very few
specimens have been verified by the author.
447
ST-122 Type 1
Color: Dark Orange-Brown with Light Greenish-Grey
This denomination is one of the more common for the
series.
Type 1.
ST-122 Type 2
series.
Type 2.
448
Series of 1961 Tagged Paper
Stamps issued on the tagged paper for this series glow a light blue-white color
under UV light. It is possible that the various issued listed here may in fact be stamps
contaminated by the underlying paper while they were on documents, or from the water
used when the stamps were soaked.
ST-123 Type 1
denomination.
as the untagged issue of ST-109.
Type 1.
Soot-Ryen-104 Brofos-Nelson-106 Skanfil-104 Solbakken-105 II fosfor
ST-123 Type 2
denomination.
Type 2.
Soot-Ryen-104 Brofos-Nelson-106 Skanfil-104 Solbakken-105 I fosfor
449
ST-123 Type 3
denomination.
Type 3.
Soot-Ryen-104 Brofos-Nelson-106 Skanfil-104 Solbakken-105 I fosfor
ST-124 Type 1
Black denomination.
Type 1.
The present author would like to examine additional
examples of this stamp.
450
ST-124 Type 2
Color: Light Green with Light Yellow under-print. is currently available.
Black denomination.
Type 2.
The present author would like to examine any examples
of this stamp.
ST-125
Color: Olive Green with Light Red under-print. Black
denomination.
This amount includes stamps on paper with and without
tagging
The untagged version of this stamp is listed as ST-115.
This stamp was first identified in 2005.
451
ST-126 Type 1
denomination.
Type 1.
ST-126 Type 2
denomination.
Type 2.
452
ST-127
Color: Brown-Orange with Light Grey under-print.
Black denomination.
The quantity shown includes the untagged issue of ST-
120.
denomination.
This is a moderately difficult issue to locate.
ST-128 Type 1
Color: Dark Orange-Brown with Light Greenish-Grey is currently available.
series.
Type 1.
The present author would like to examine any examples
of this stamp.
453
ST-128 Type 2
series.
Type 2.
454
High Denomination Series of 1962 to 1983
This series is a newer version of stamps ST-52/83 and ST-53/84, with the addition
of two very high denominations with a modified design.
The perforation for this series is 13½ x 13½ which differs from the previous high
denomination series which were 13½ x 14½.
While this series encompasses only eight main catalog numbers (four
denominations, each with plain and tagged paper), it offers a large number of difficult to
acquire stamps. Information is taken from Soot-Ryen with supplemental information
about stamps produced after 1974. Many of the printings listed by Soot-Ryen have not
been confirmed as of the time of printing of this book. It is expected that most will be
confirmed as research continues.
The stamps from all denominations in this series have
small numbers printed on them that apparently related to
which printing the stamp is from. Nearly all observed stamps
have these numbers on them as illustrated here. However, a
few stamps from ST-129, ST-131, and ST-132 were printed
without any number. These are stamps from the first printing
of each denomination. Examples of ST-129 without numbers
may be error stamps from a later printing.
It is interesting to note that a number of the various printings were produced on
both untagged and tagged paper. Based on the extended period of time that the transition
from untagged to tagged paper covers, it is likely that stocks of both types of paper were
stored in the same place with no specific pattern to their usage. This same problem is
encountered in the subsequent series resulting in a number of unusual stamps.
The 50 and 100 Kroner stamps are commonly available from the later printings.
They are usually seen with Official cancellations since many were used after the
cessation of commercial usages. The 500 and 1000 Kroner stamps are very unusual to
find. Many are folded or damaged in other ways. They too are usually found with
Governmental cancellations rather than private commercial usages. It can be guessed
that the reason for the scarcity of the largest denomination stamps is that they were only
used on important, high cost documents. These were then kept in archives or personal
records where they would not normally make their way to collectors.
455
ST-129
Color: Blue in shades with Yellow under-print in shades.
Delivery Date: Prior to 15 November, 1962
Notes: See the chart below for further information on
this issue.
Soot-Ryen-116 Brofos-Nelson-118a and 118b Skanfil-116 Solbakken-117
The following chart shows the various control numbers that are printed on this issue. The
printing date information is taken from Soot-Ryen:
Catalog Control Printing Date Quantity Notes
Number Number Delivered
ST-129 No # None 15 November, 1962 150,000 Stamps from this group have not
been verified at this time.
This stamp can be differentiated
from ST-83c by virtue of the
perforation gauge that was used.
ST-129 #1 1 15 October, 1963 to 50,000
28 April, 1964
ST-129 #2 2 23 November, 1964 25,000
ST-129 #3 3 8 June, 1965 25,000
ST-129 #4 4 27 April, 1966 50,000
ST-129 #5 5 9 May, 1967 30,000
ST-129 #6 6 19 February, 1968 100,000 This quantity includes stamps that
were on untagged as well as tagged
paper. (ST-133 #6)
ST-129 #8 8 16 February, 1971 to 100,000 This quantity includes stamps that
26 March, 1971 were on untagged as well as tagged
paper. (ST-133 #8)
ST-129 #9 9 18 January, 1974 162,500 The quantity of stamps listed is the
Type 1 amount listed by Soot-Ryen. This
quantity likely includes stamps that
paper. (ST-133 #9 T.1)
To date only stamps with the pointed
Type 1 figure 9 have been observed.
456
No photo of this stamp is

currently available for
control number 3 and
without a control number.
457
ST-130
Color: Red in shades with Grey under-print in shades.
This date is in doubt due to the existence of a stamp with control number 2 that is
cancelled 30 July, 1962
Notes: See the chart below for further information on this issue.
ST-130 #1 1 15 November, 1962 300,000 Stamps from this group have not
ST-130 #2 2 15 October, 1963 to 70,000 An example of this stamp bearing a
28 April, 1964 cancellation of 30 July, 1962 is
known.
ST-130 #3 3 22 July, 1964 to 50,000 Stamps from this group are very
23 November, 1964 unusual.
ST-130 #4 4 8 June, 1965 57,000 Stamps from this group have not
ST-130 #5 5 24 June, 1966 75,000 Stamps from this group are very
unusual.
ST-130 #6 6 13 May, 1967 50,000 Stamps from this group have not
paper. (ST-134 #7)
ST-130 #11 11 26 November, 1973 100,000 This quantity includes stamps that
to 18 January, 1974 were on untagged as well as tagged
paper. (ST-134 #11)
458

control numbers 1, 2, 4,
and 6.
459
The two highest denominations of documentary stamps were printed in a very large
format that is the equivalent of a block of four of the smaller denomination stamps.
While the listings below indicate that a fairly large number of stamps were produced, it is
very apparent in public offerings that these stamps are simply not available very often.
These large stamps were issued in sheets of 10 stamps. These were 2 stamps wide
and 5 stamps tall. Examples are shown at ST-136 and ST-136.
ST-131
Denomination: 500 Kroner No photo of this stamp is
Color: Sage Green with Light Violet under-print in shades. currently available for
Delivery Date: Prior to 2 March, 1961 control numbers 3 through
Issue Date: 2 March, 1961 7.
Despite the number of issued stamps, this is a very difficult issue to locate.
Soot-Ryen-118 Brofos-Nelson-120a and 120 b Skanfil-118 Solbakken-119
ST-131 No # None 2 March, 1961 to 60,000
28 August, 1962
ST-131 #1 1 15 October, 1963 to 19,000 This is the most commonly observed
28 April, 1964 printing of ST-131.
ST-131 #2 2 22 July, 1964 to 23 30,000
November, 1964
ST-131 #5 5 13 May, 1967 10,000 Stamps from this group have not
ST-131 #6 6 19 February, 1968 30,000 This quantity likely includes stamps
that were on untagged as well as
tagged paper. (ST-135 #6)
Stamps from this group have not
ST-131 #7 7 25 June, 1969 to 25 45,000 This quantity likely includes stamps
August, 1970 that were on untagged as well as
460
461
ST-132
Color: Olive Green with Light Grey Olive under-print in shades.
Despite the number of issued stamps, this is a very difficult issue to locate.
Although not listed by Soot-Ryen, the stamp listed in Brofos-Nelson as number 121a
does exist.
Soot-Ryen-119 Brofos-Nelson-121a and 121b Skanfil-119 Solbakken-120
ST-132 No # None (27 August, 1963) Estimated The under-print for this stamp has a
<10,000 more yellow appearance than
subsequent printings.
See the note below.
ST-132 #1 1 27 August, 1963 20,000 Stamps from this group have not
See the note below.
ST-132 #2 2 19 February, 1968 6,000 Stamps from this group have not
ST-132 #3 3 24 June, 1969 to 15,000 Stamps from this group have not
25 August, 1970 been verified at this time.
ST-132 #4 4 16 February, 1971 10,000
ST-132 #5 5 25 November, 1971 10,000 This quantity could include stamps
that were printed on untagged as
well as tagged paper.
ST-132 #6 6 4 September, 1972 50,000 This quantity could include stamps
that were printed on untagged as
well as tagged paper.
The Norges Bank records were unclear if the first printing of this stamp was printed with
or without Control number 1. Based on the observation of multiple stamps it is likely the
stamps with the number 1 may not exist at all.
462

control numbers 1, 2, 3, 5,
and 6.
463
ST-133
Color: Blue in shades with Yellow under-print in
shades.
Issue Date: No later than 19 February, 1968
this issue.
This issue is printed on tagged paper. The untagged
version of this stamp is listed as ST-129.
Number 11 is illustrated here. The other known
numbers are illustrated on the following page.
Soot-Ryen-116 Brofos-Nelson-118b Skanfil-116 Solbakken-117 fosfor
paper. (ST-129 #6)
ST-133 #7 7 25 June, 1969 to 125,000
1 July, 1970
ST-133 #8 8 16 February, 1971 to 100,000 This quantity includes stamps that
26 March, 1971 were on untagged as well as tagged
paper. (ST-129 #8)
ST-133 #9 9 18 January, 1974 162,500 This quantity includes stamps that
Type 1 were on untagged as well as tagged
paper. (ST-129 #9 T.1)
The number 9 is narrow with a
pointed end.
ST-133 #9 9 Prior to 1975 Estimated The number 9 is wide with a more
Type 2 100,000 rounded appearance and a ball at the
end of the number.
This type has only been observed on
tagged paper.
ST-133 #10 10 1975 Estimated This is by far the most common
500,000 number seen of this stamp.
ST-133 #11 11 1975 Estimated This is a very commonly seen
250,000 number.
464
465
ST-134
Color: Red in shades with Grey under-print in shades.
Issue Date: No later than 19 February, 1968
Quantity Issued: (Estimated 1,000,000+)
this issue.
Number 11 is illustrated here. Other known numbers
are illustrated on the following page.
paper. (ST-130 #7)
ST-134 #8 8 25 June, 1969 to 200,000
1 July, 1970
ST-134 #9 9 16 February, 1971 100,000
to 26 March, 1971
ST-134 #10 10 4 September, 1972 100,000
ST-134 #11 11 26 November, 1973 100,000 This quantity includes stamps that
to 18 January, 1974 were on untagged as well as tagged
paper. (ST-130 #11)
ST-134 #12 12 18 January, 1974 100,000 The information provided by Norges
bank indicates that the printing of
stamps with this number may still
have been ongoing when they
provided the printing figures. The
actual number of issued stamps may
be higher.
ST-134 #13 13 Prior to Estimated
26 May, 1975 100,000
ST-134 #14 14 Prior to Estimated This is by far the most common
1 September, 1975 250,000 number seen of this stamp.
466

control number 7.
467
ST-135
Color: Sage Green with Light Violet under-print in shades.
Issue Date: Estimated 19 February, 1968
Usage Dates: Not verified at this time
Notes: See the chart below for further information on this
issue.
At this time only the stamps with control number 10 have been identified. The existence
of other numbers is likely. For this reason they have been listed here.
This issue is printed on tagged paper. The untagged version of this stamp is listed as ST-
131.
Illustrations of numbers 8 and 10 are shown on the following page.
Soot-Ryen-118 Brofos-Nelson-120b Skanfil-118 Solbakken-119
The following chart shows the various control numbers that are printed on this issue or
those that are anticipated to be in existence. The printing date information is taken from
Soot-Ryen:
ST-135 #6 6 19 February, 1968 30,000 This quantity likely includes stamps
that were on untagged as well as
ST-135 #7 7 25 June, 1969 to 25 45,000 This quantity likely includes stamps
August, 1970 that were on untagged as well as
ST-135 #8 8 25 November, 1971 50,000 The only stamps from this group that
have been verified at this time are
stamps obtained directly from “S”.
ST-135 #9 9 4 September, 1972 50,000 This is a very unusual stamp to
locate.
ST-135 #10 10 After March 1974 Estimated Most examples on the market come
50,000 from 1 or 2 sheets that have been
broken up in recent years.

control numbers 6 and 7.
468
469
This is a complete sheet of ST-135 #10 that was broken up in

early 2005. Large units such as this are extremely rare.
470
ST-136
Color: Olive Green with Light Grey Olive under-print in shades.
Delivery Date: After 1974 but prior to 25 May, 1975
Issue Date: After 1974 but prior to 25 May, 1975
Notes: See the chart below for further information on this
issue.
Despite the number of issued stamps, this is a very difficult
issue to locate.
To date only a single control number has been identified for
this issue. It is possible that one or more of the stamps
listed under number ST-132 belong to this group.
Soot-Ryen-119 Brofos-Nelson-121 b Skanfil-119 Solbakken-120 fosfor
ST-136 #7 7 After Early 1974 Estimated More than one example has been
50,000 observed, making this one of the
most common control numbers seen
of the denomination.
471
This is a complete sheet of ST-136 #7 that was broken up in early

2005. Large units such as this are extremely rare.
472
Perforation Types 1964-1981?
A separate category of information will be given on all subsequent issues through

ST-167, which makes reference to which perforation machine was utilized. From
observational evidence Stamps ST-168 and forward were all perforated with the P-6
perforator.
The information shown here is a partial repetition of the information shown about
Perforators 5 and 6 in the early part of this chapter. Additional information specific to
the following series is included for explanatory purposes.
It should be noted that these two different perforators seem to have been used
concurrently for a number of years. The P5 perforator was positively used as late as
1969, with potential scattered uses into the early 1970’s.
While it is not entirely necessary to have stamps from sheet margins to determine
which perforator was used, they are helpful to make absolutely certain which machine
made a particular stamp.
Perforator 5 (P-5)
This machine was used by Norges Bank to perforate the stamps that they
themselves were printing. The stamp sheets were perforated from left to right one stamp
row at a time. Brofos-Nelson and Solbakken refer to this as Perforation Type 1.
The specific characteristics of stamps made by this

machine are:
1. The top and bottom sheet margins have one hole
beyond the edge of the stamp.
2. The left side sheet margin has no holes extending
beyond the stamp.
The following characteristic was given in Brofos-Nelson

and repeated by Solbakken. Understanding the method of
manufacture for these stamps, this characteristic can not
be true:
• The perforations at the right side sheet margin
extend only 5 holes out from the stamp.
In fact, the right side margin is fully perforated on both

P5 and P6 stamps.
473
Perforator 6 (P6)
This machine was operated by Fabritius to perforate stamps printed by Norges

Bank. This is probably a case of sub-contracting out the perforating of stamps when
necessary. Perhaps it was a cost saving measure, or simply a way to perform a task when
the amount of work at Norges Bank exceeded the ability to perforate stamps on a timely
basis. Brofos-Nelson and Solbakken refer to this as Perforation Type 2.
The specific characteristics of stamps made by this machine are:

1. The top and bottom sheet margins have two holes beyond the edge of the stamp.
2. The left side sheet margin has one hole extending beyond the stamp.
3. There is often an unusual width perforation on stamps from this perforator.
The following characteristic was given in Brofos-Nelson and repeated by Solbakken.

Understanding the method of manufacture for these stamps, this characteristic can not be
true:
• The perforations at the right side sheet margin extend only 6 holes out from the
stamp.
In fact, the right side margin is fully perforated on both P5 and P6 stamps.
474
Colored Denomination Stamps
Soot-Ryen only listed a single series for the low denomination stamps that have
colored denominations. While he does mention the fact that newer printings come on
“whitened” paper, no additional information is provided about the various stamps that
come from his lone series. The present author has divided these stamps into a total of
five separate series which will be discussed in turn.
From this point forward the quantities given by Soot-Ryen must be viewed as
somewhat suspect due to additional printings being made of many stamps after early
1974 when his records end. A few of the denominations will have accurate numbers but
most will have estimates of total production that are based on the frequency that the
various stamps are observed.
It appears that many of the late printings of the lesser used stamps were made in
quantities of only 25,000 to 50,000.
Many of the unusual denominations in this series may have been withdrawn from
use at the end of 1975 when commercial usage stopped for documentary stamps. This
could be the reason for the rarity of many denominations of these stamps. After that
time, new printings were made of only a few of the most common denominations.
Many of the estimated issue quantities are much lower than the numbers reported
by Soot-Ryen. This is based on the actual availability of stamps. It should also be noted
that the original Soot-Ryen notes sometimes give different numbers than those finally
reported in the 1975 book. It is very important to note that the numbers shown in the
“Quantity Issued” may be significantly lower than the numbers printed. This is due to the
likely return of many stamps to “S” after 1975 by firms who were no longer required to
use these stamps.
Series of 1964 - Plain Paper
This series of stamps covers all but a single denomination of the stamps
mentioned by Soot-Ryen in 1975.
One of the denominations listed in this series have not been conclusively verified
by the author, but it is reasonable that they in fact do exist. It is ST-140. The stamps
shown from the Brofos collection shown for these listing of ST-138 differs from
observed stamps of the same denominations on tagged paper. The illustrated stamp has
not been directly observed to verify the type of paper that was used.
Most stamps from this series were printed in the 1960’s but a few printings on
plain paper continued into the early 1970’s.
The very lowest four denominations were mainly used in the insurance industry
and enjoyed only limited usage. They are all very difficult to locate. Similarly the Kr.
3.50 denomination (ST-147) is know by only a very few examples.
475
ST-137
Color: Red with Light Red under-print. Red
denomination.
It is the estimate of the author that about 100,000 of the
150,000 stamps shown in Soot-Ryen were issued on
untagged paper. Based on usage patterns it is unlikely
that additional printings would have been made after
1974.
Notes: Despite the number of issued stamps, this is a
very difficult issue to locate.
Perforation Type: P-5
ST-138
Color: Blue with Light Blue under-print. Blue
Denomination.
untagged paper. Based on usage patterns it is unlikely
1974.
Notes: The illustrated stamp is shown courtesy of the
Brofos collection.
476
ST-139
Color: Green with Light Green under-print. Green
denomination.
Soot-Ryen lists a total of 150,000 issued stamps. Based
on usage patterns it is unlikely that additional printings
would have been made after 1972.
Based on perforation type information and information
supplied by Norges Bank, there were at least 2 printings
of this denomination. The final printing was delivered
18 August, 1972
Notes: This is a difficult issue to locate but is more easily found than the lower Kr. 0.10
and 0.20 denominations.
It is possible that a tagged issue exists for this denomination based on the delivery date of
the final printing.
This stamp is much easier to locate in mint condition from P5 sheets than used which are
usually P6 stamps.
Perforation Type: P5 and P6
ST-140
Color: Brown-Red with Light Red under-print. Brown- is currently available.
Red denomination.
The date given by Soot-Ryen is the same date that is
also listed for ST-108. The original Soot-Ryen notes
give the correct date.
It is the estimate of the author that this first printing of
50,000 was issued on untagged paper.
It should be noted that the original Soot-Ryen issue quantity of 150,000 for this
denomination is not correct. His original notes show that only 100,000 were issued with
the other 50,000 stamps being ST-110.
Notes: This is a very difficult issue to locate.
Perforation Type: Unknown
477
ST-141a
Color: Buff with Light Blue under-print. Buff
denomination.
A total of 6,375,000 stamps were listed as having been
printed through March 1974 by Soot-Ryen. This
amount includes all of the stamps for ST-141, ST-156,
and likely also most of the stamps ST-168 and ST-176.
The number shown above is the estimate for all colors
of ST-141.
Notes: This is a fairly easy issue to locate.
The tagged version of this stamp is listed as ST-156a.
ST-141b
Color: Buff with Light Blue under-print. Dark Buff
denomination.
of ST-141.
The tagged version of this stamp is listed as ST-156b.
478
ST-142a
Color: Green with Light Yellow under-print. Green
denomination.
of ST-142.
Notes: This is a fairly easy issue to locate. It is
however more difficult to find than the tagged version
of this stamp that is listed as ST-157.
ST-142b
Color: Green with Light Yellow under-print. Light
Green denomination.
of ST-142.
Notes: This is a fairly easy issue to locate. It is
however more difficult to find than the tagged version
of this stamp that is listed as ST-157.
479
ST-143a
Color: Light Forest Green with Light Red under-print.
Light Forest Green denomination.
A total of 700,000 stamps were listed as having been
amount includes most or all of the stamps for ST-143
and ST-158.
of ST-143.
Notes: This is a moderately easy issue to locate.
The tagged version of this stamp is listed as ST-158a.
Perforation Type: P6
ST-143b
Color: Dark Forest Green with Light Red under-print.
Forest Green denomination.
amount includes most or all of the stamps for ST-143
and ST-158.
of ST-143.
The tagged version of this stamp is listed as ST-158b.
480
ST-144
Color: Orange-Red with Light Yellow Green under-
print. Orange-Red denomination.
amount includes ST-144 and ST-159 plus most or all of
the stamps ST-170 and ST-178.
ST-145
Color: Olive Green with Light Red under-print. Green
denomination.
printed through March 1974 by Soot-Ryen. It is the
estimate of the author that about 100,000 of these
stamps were issued on untagged paper. This amount
includes stamps ST-145 and ST-160 plus ST-168 and
ST-179.
Notes: This is an unusual issue to locate.
It is likely that only the first printing of this
denomination was produced on untagged paper.
481
ST-146
Color: Violet with Light Blue under-print. Green
denomination.
includes stamps ST-146 and ST-161 plus ST-172.
Notes: This is an unusual issue to locate, but it is seen
more often than the tagged version of the denomination.
ST-147
Color: Dark Green-Blue with Light Green under-print.
Green denomination.
Soot-Ryen lists a total issue of 75,000 stamps for this
denomination, but it is likely that nearly all of the
stamps were either returned to “S” or were never sent
out to begin with.
Information supplied by Norges Bank indicates that
more than one printing was made of this denomination
with the final printing being delivered on 25 August,
1970.
Notes: This is an extremely difficult issue to locate. This can be considered the most
difficult verified issue to locate of this series.
The tagged version of this stamp is not known but may be possible based on the
delivery date of the final printing.
482
ST-148a
Color: Dark Brown with Light Green under-print.
Green denomination.
includes stamps ST-148 and ST-162.
of ST-148.
Notes: This is a difficult issue to locate. The tagged
ST-148b
Color: Light Brown with Very Light Green under-
print. Green denomination.
includes stamps ST-148 and ST-162.
of ST-148.
Notes: This is a difficult issue to locate. The tagged
483
ST-149a
Color: Orange with Light Red under-print. Dark Red
Orange denomination.
and likely also some of the stamps ST-173 and ST-180.
of ST-149.
Notes: This is a common issue to locate.
ST-149b
Color: Orange with Light Red under-print. Orange
denomination.
of ST-149.
484
ST-150a
Color: Orange-Brown with Yellow under-print.
Orange-Brown denomination.
of ST-150.
ST-150b
Color: Orange-Brown with light Yellow under-print.
Dark Orange-Brown denomination.
of ST-150.
485
ST-151
Color: Dark Brown with Light Blue under-print. Dark
Brown denomination.
and likely also ST-182.
Notes: This is a somewhat scarce issue to locate.
ST-152a
Color: Reddish Brown with Very Light Blue under-
print. Dark Reddish Brown denomination.
and likely also most or all of the stamps ST-175 and
ST-183.
of ST-152.
486
ST-152b
Color: Reddish Brown with Very Light Blue under-
print. Reddish Brown denomination.
ST-183.
of ST-152.
ST-152c
Color: Light Reddish Brown with Light Blue under-
print in shades. Light Reddish Brown denomination.
ST-183.
of ST-152.
487
Series of 1964 - Tagged Paper – Issue of 1969?
The tagged version of this series shows up in the late 1960’s with most usages
running through the mid 1970’s.
ST-153
Color: Red with Light Red under-print. Red
denomination.
Delivery Date: Likely 26 March, 1971
Issue Date: Likely after 26 March, 1971
tagged paper. Based on usage patterns it is unlikely
that additional printings would have been made 1974.
Notes: Despite the number of issued stamps, this is a
very difficult issue to locate.
This stamp is much easier to locate in mint condition than used.
ST-154
Color: Blue with Light Blue under-print. Blue
denomination.
Delivery Date: Likely 15 August, 1972
Issue Date: Likely after 15 August, 1972
tagged paper. Based on usage patterns it is unlikely
1972.
This stamp is much easier to locate in mint condition
than used.
488
ST-155
Color: Brown-Red with Light Red under-print. Brown-
Red denomination.
Delivery and Issue Dates: 1972
It is the estimate of the author that this second printing
of 50,000 was issued on tagged paper.
It should be noted that the original Soot-Ryen issue
quantity of 150,000 for this denomination is not correct.
His original notes show that only 100,000 were issued
with the other 50,000 stamps being ST-110.
ST-156a
Color: Mustard with Very Light Blue under-print. Buff
denomination.
Delivery and Issue Dates: Unknown
A total of 6,375,000 were listed as having been printed
through March 1974 by Soot-Ryen. This amount
includes all of the stamps for ST-141, ST-156, and
likely also most of the stamp ST-168 and ST-176.
of ST-156.
489
ST-156b
denomination.
of ST-156.
The untagged version of this stamp is listed as ST-141a.
ST-156c
Color: Buff with Light Blue under-print. Dark Buff
denomination.
of ST-156.
The untagged version of this stamp is listed as ST-141b.
490
ST-157 Ia
denomination.
Delivery and Issue Dates: Prior to May 1969
of ST-157.
Notes: This is a very common issue to locate.
ST-157 Ib
Color: Green with Yellow under-print. Green
denomination.
of ST-157.
491
ST-157 II
Color: Green with Yellow under-print. Green
denomination.
of ST-157.
Notes: To date, the author has only verified 2 examples
of this stamp.
The denomination spacing on this stamp is very
unusual. The distance from Kr. to the 1 is 1.0mm being
the same as stamps from Plate I. The space between the
1 and 00 is 2.3mm which is much wider than Plate I.
Stamps from this plate have only been observed on
tagged paper.
ST-158a
Color: Light Forest Green with Light Red under-print.
Light Forest Green denomination.
A total of 700,000 were listed as having been printed
includes most or all of the stamps for ST-143 and ST-
158.
of ST-158.
The untagged version of this stamp is listed as ST-143a.
492
ST-158b
Color: Forest Green with Light Red under-print. Forest
Green denomination.
A total of 700,000 were listed as having been printed
includes most or all of the stamps for ST-143 and ST-
158.
of ST-158.
The untagged version of this stamp is listed as ST-143b.
ST-159
Color: Orange-Red in shades with Light Yellow Green
under-print. Orange-Red denomination.
493
ST-160
Color: Olive Green with Light Red under-print. Olive
Green denomination.
stamps were issued on tagged paper. This amount
includes stamps ST-145 and ST-160 plus ST-168 and
ST-179.
Notes: This is an unusual issue to locate.
ST-161
Color: Violet with Light Blue under-print. Violet
denomination.
stamps were issued on tagged paper. This amount
Notes: This is an unusual issue to locate which is seen
less often than the untagged version of the
denomination.
494
ST-162
Color: Brown with Light Green under-print. Brown
denomination.
estimate of the author that about 50,000 of these stamps
were issued on tagged paper. This amount includes
stamps ST-148 and ST-162.
Notes: This is a very scarce issue to locate, which is
seen much less often than the untagged version of the
denomination. A surprising number of mint specimens
have been available on the market.
ST-163
Color: Dark Green with Light Green under-print. Dark is currently available.
Green denomination.
It is likely that most of the 25,000 stamps which were
originally printed were later returned to “S”. The actual
number of stamps that were used could potentially
number under 1,000
Notes: This issue is likely the most difficult of all of the
documentary stamps to collect. The author has not
been able to visually verify this stamp in any collection
at the time of publication. The stamp illustrated in the
Skanfil catalog is in fact an example of ST-118.
Perforation Type: Reported to be P5 in Brofos-Nelson
495
ST-164a
Color: Orange with Red under-print. Dark Orange
denomination.
of ST-164.
ST-164b
Color: Orange with Very Light Red under-print.
of ST-164.
496
ST-165a
of ST-165.
ST-165b
Color: Light Orange-Brown with Light Yellow under-
print. Light Orange-Brown denomination.
of ST-165.
497
ST-166a
Color: Dark Brown with Light Blue under-print.
Brown denomination.
of ST-166.
ST-166b
Color: Dark Brown with Blue under-print. Dark Brown
denomination.
of ST-166.
498
ST-167a
Color: Reddish Brown with Light Blue under-print.
Light Reddish Brown denomination.
ST-183.
of ST-167.
Notes: This is a common issue to locate. The untagged
ST-167b
Color: Reddish Brown with Light Blue under-print.
Dark Reddish Brown denomination.
ST-183.
of ST-164.
499
ST-167c
Color: Light Reddish Brown with Light Blue under-
print. Light Reddish Brown denomination.
ST-183.
of ST-164.
500
Issues of 1972? - Wide Denomination with Plain Paper
Throughout this chapter a number of variations have been discussed with regard
to the spacing of the denomination on certain issues. Unlike these previous issues where
the difference in spacing could be measured in distances of about 2mm or less, this series
involves a much larger difference on some issues. For the small denomination stamps of
5.00 Kr and lower, the distance between the Kr. and the first number of the denomination
is now often the width of a full digit. The large denominations of Kr. 10.00 through Kr.
40.00 are smaller in the degree of difference from prior issues, but in all cases it is
obvious that a concerted effort was made to fill the entire value tablet from side to side
rather than centering the information in the value tablet. New denominations were issued
as a part of this series in 1974 at Kr. 30.00 and Kr. 40.00.
This issue has an uncertain release period. Cancellations on some stamps have
been seen as early as 1973 with possible usage as early as 1972.
Untagged Series
Most of the denominations known with this widely spaced denomination have
been found on plain untagged paper. As mentioned previously in the section about the
high denomination stamps, there must have been extra stocks of paper waiting to be used.
It is interesting that paper that was theoretically replaced in the late 1960’s was still being
used to some degree interchangeably with the newer tagged paper into the early to mid
1970’s. It is possible that new discoveries could be made for this series.
In general it has been noted that the untagged stamps from the series are much
less common than the tagged versions listed later. Exceptions are noted.
ST-168
denomination.
This issue is rather difficult to locate.
Soot-Ryen-124 Brofos-Nelson-Unlisted Skanfil-124 Solbakken-140
501
ST-169
denomination.
Delivery and Issue Dates: Prior to early 1974
This issue is scarce to locate.
ST-170
502
ST-171
denomination.
Delivery and Issue Dates: Prior to September 1975
were issued on untagged paper. This amount includes
stamps ST-145 and ST-160 plus ST-179.
Soot-Ryen-124 Brofos-Nelson-Unlisted Skanfil-124 Solbakken-143 fosfor
ST-172
Color: Violet with Light Blue under-print. Violet
denomination.
It is assumed that this stamp is only known on untagged
paper.
503
ST-173
denomination.
This is an uncommon issue to locate.
ST-174
504
ST-175
Color: Reddish Brown with Light Blue under-print. is currently available.
Light Reddish Brown denomination.
ST-183.
This issue is very difficult to locate. Most observed
stamps of the denomination with the wide spacing are
on tagged paper.
Shown below is a portion of a sheet from the Brofos collection illustrating the very rare
ST-172. The present author has verified only this sheet and the previously illustrated
single stamp.
505
Issues of 1974 – Wide Denomination with Tagged paper
Just as the narrow spaced set occurs on tagged paper, so does this short lived set.
The denominations that are common to both paper types have the same denomination
measurements. It is evident that the same printing plates were used for both paper types.
ST-176a
denomination.
of ST-176.
This issue is rather difficult to locate. It is more difficult to find than the similar untagged
stamps. The untagged version of this stamp is listed as ST-168.
Soot-Ryen-124 Brofos-Nelson-Unlisted Skanfil-124 Solbakken-Unlisted
ST-176b
Color: Light Buff with Blue under-print. Light Buff
denomination.
of ST-176.
Soot-Ryen-124 Brofos-Nelson-Unlisted Skanfil-124 Solbakken-Unlisted
506
ST-177
denomination.
ST-178a
of ST-178.
507
ST-178b
Color: Dark Orange-Red in shades with Light Yellow
Green under-print. Dark Orange-Red denomination.
of ST-178.
ST-179
denomination.
were issued on tagged paper. This amount includes
stamps ST-145 and ST-160 plus ST-171 and ST-179.
508
ST-180a
denomination.
This is a common issue to locate.
ST-180b
Color: Orange with Light Red under-print. Light
509
ST-181a
Color: Very Light Orange-Brown with Yellow under-
print. Light Orange-Brown denomination.
Delivery and Issue Dates: Prior to 1975
of ST-181.
The printing on this color group is very clear.
ST-181b
Color: Light Orange-Brown with Yellow under-print.
Light Orange-Brown denomination.
of ST-181.
510
ST-181c
Color: Dark Orange-Brown with Yellow under-print.
Dark Orange-Brown denomination.
of ST-181.
ST-182
Color: Dark with Light Blue under-print. Dark Brown
denomination.
Delivery and Issue Dates: Prior to December 1974
This issue is rather difficult to locate. This issue
apparently did not enjoy much use. The usage period
extends for a number of years, but the stamps
themselves are fairly difficult to locate.
This stamp is only known on tagged paper.
511
ST-183
Color: Reddish Brown in shades with Light Blue
under-print. Light Reddish Brown denomination.
ST-183.
ST-184
Color: Red Violet in shades with Light Yellow under-
print. Light Red Violet denomination.
The number of 200,000 given by Soot-Ryen appears to
match the general frequency that this stamp is
encountered. It is likely that only this one printing was
ever made.
512
ST-185a
Color: Violet with Violet under-print. Light Violet
denomination.
Soot-Ryen gave a quantity of 200,000 stamps that had
been delivered on 27 March, 1974. Based on the
frequency of finding this stamp, it is estimated that an
additional delivery was made at some time to
supplement this amount.
of ST-185.
ST-185b
Color: Violet with Violet under-print. Dark Violet
denomination.
of ST-185.
513
ST-185c
Color: Violet with Light Violet under-print. Light
Violet denomination.
of ST-185.
ST-185d
Color: Violet with Light Violet under-print. Violet
denomination.
of ST-185.
514
Issues of 1974-1975? - Small Font Series
This series constitutes the last major series of documentary stamps. This series
was first mentioned in the August 1983 issue of Luren, and additional information was
given the next year by Brofos-Nelson in the supplement to the 1983 catalog. The exact
timeframe for the issuance of this series is not known, but it likely took place in the mid
1970's. Cancellations have been seen as early as 1975. In most respects this series is
simply a reprint of the 1964 series, but the denominations for these stamps are now
printed in a new, smaller font than that which was used on the earlier issues. The periods
in the denomination are also rounded rather than square. Only a handful of denominations
are known from this series. The listings in this catalog are probably complete, but it is
possible that a couple of additional denominations may have been printed in very limited
quantities.
It is plain that more than one printing took place for at least two of the
denominations from this series. Both the Kr. 10.00 and Kr. 20.00 denominations occur in
both a Reddish Brown and a Brown printing.
Stamps from this series were among the last to be used, and consequently some
denominations are actually more common in mint condition that they are in used
condition. Specifics are given at the various denominations.
All known stamps are printed on tagged paper with the normal crown watermark.
The paper itself is somewhat thin compared to previous issues. This makes the
watermark very easy to see. All were apparently perforated with the P6 perforator but do
not usually exhibit the strongly variable sized perforation that is seen on earlier series.
Due to the discontinuance of usage in private organizations, only the earliest
stamps from this series will be seen with non-governmental cancellations.
ST-186
denomination.
No cancelled specimens have been examined.
A much larger total number of stamps were likely
printed, but I estimate that only a small number were
ever sent out for use. Possibly the need for the
denomination ended soon after production.
Notes: This issue is very difficult to locate.
than used.
Soot-Ryen-Unlisted Brofos-Nelson-143 Skanfil-Unlisted Solbakken-149
515
ST-187a
Color: Green in shades with Light Yellow under-print.
Green denomination.
Delivery and Issue Dates: Prior to August 1975.
of ST-187.
Notes: This issue is not difficult to locate.
Mint examples are not uncommonly found.
This is one of only four denominations from the series
that are frequently encountered.
Based on the early cancellations, this color group was
likely issued first.
Soot-Ryen-Unlisted Brofos-Nelson-Unlisted Skanfil-Unlisted Solbakken-150
ST-187b
Color: Green in shades with Yellow under-print. Light
Green denomination.
Delivery and Issue Dates: Prior to August 1975.
of ST-187.
Notes: This issue is not difficult to locate.
Mint examples are not uncommonly found.
This color group is encountered less often than the
previous group.
Soot-Ryen-Unlisted Brofos-Nelson-Unlisted Skanfil-Unlisted Solbakken-150
516
ST-188
Color: Forest Green with Light Yellow Green under-
print. Forest Green denomination.
This issue was likely produced in a small printing of
25,000 stamps, but few specimens were used of this
unusual denomination.
Notes: This denomination would likely have been used
to supplement larger denomination stamps to equal
unusual amounts of charged fees.
The illustrated stamp is courtesy of the Brofos
collection.
ST-189
Color: Orange-Red with Light Yellow Green under-
print. Orange-Red denomination.
Delivery and Issue Dates: Prior to or during 1975
Notes: This issue is rather difficult to locate. Only a
small number of used singles have been verified by the
present author.
than used.
517
ST-190
denomination.
Delivery and Issue Dates: Prior to September 1975.
This issue is only found in a single color group which
indicates the likelihood of a single large printing done
in 1974 or 1975.
The color of these stamps has a more Yellow-Orange
appearance than stamps from the previous colored
denomination series.
ST-191a
Color: Light Orange-Brown with Yellow under-print.
of ST-191.
Notes: The “a” and “b” colors of this stamp appear to
come from the first printing
This color group is much lighter than the previous color
group.
Soot-Ryen-Unlisted Brofos-Nelson-147 Skanfil-Unlisted Solbakken-154 I
518
ST-191b
Color: Dark Orange-Brown with Yellow under-print.
Delivery and Issue Dates: Prior to February 1975
of ST-191.
Notes: The “a” and “b” colors of this stamp appear to
come from the first printing.
This color group is much darker than the previous color
group.
Soot-Ryen-Unlisted Brofos-Nelson-147 Skanfil-Unlisted Solbakken-154 I
ST-191c
Color: Light Brown in shades with Yellow under-print.
Brown denomination.
Delivery and Issue Dates: Prior to 1980
of ST-191.
Notes: This color appears to come from a later printing
than the previously listed colors.
The denomination printing is very uneven looking on
stamps of this color group.
Soot-Ryen-Unlisted Brofos-Nelson-147 Skanfil-Unlisted Solbakken-154 II
519
ST-192a
Color: Reddish-Brown in shades with Light Grey-Blue
under-print. Reddish-Brown denomination.
Delivery Date: Likely mid 1982
Issue Date: Likely mid 1982
Usage Dates: Late 1982 through early 1987
of ST-192.
Notes: The stamps of this color appear to come from
the initial printing.
This stamp is found about as often as those of the
following two color groups.
It is interesting to note that the last 00 of the
denomination on this stamp is often lower than the rest
of the numbers in the denomination.
Soot-Ryen-Unlisted Brofos-Nelson 148 Skanfil-Unlisted Solbakken-155 I
ST-192b
Color: Brown with Light Grey-Blue under-print. Light
Brown denomination.
of ST-192.
Notes: The b and c colors of this stamp appear to come
from a second printing.
The figures in the denomination are often printed with a
smooth even appearance.
Soot-Ryen-Unlisted Brofos-Nelson 148 Skanfil-Unlisted Solbakken-155 II
520
ST-192c
Color: Brown with Light Grey-Blue under-print.
Brown denomination.
of ST-192.
Notes: This is one of only four denominations from the
series that are frequently encountered.
The figures in the denomination are printed with an
uneven appearance.
This color group appears to be the last printing of the
issue.
Soot-Ryen-Unlisted Brofos-Nelson 148 Skanfil-Unlisted Solbakken-155 II
The block shown below is taken from the sheet in the Brofos collection. It shows the
variable heights of the final 00 in the denomination within the sheet.
521
Issue of 1982 - Small Font Series - Rouletted
The final series of documentary stamps consists of a single issue. Unlike all of
the previous issues this stamp was not perforated. It is rouletted at a 6.8 gauge. It is
similar in all other respects to the previous “Small Font” series. The only denomination
issued was a 40 Kroner stamp. All examples of the stamp appear to be used starting in
1982 and running through the end of the documentary usage period. It is likely that the
stamp was printed in 1981 or early 1982.
ST-193
Color: Violet with Light Violet under-print. Dark
Violet denomination.
Delivery Date: Likely mid-1982
Issue Date: Likely mid-1982
The author estimates that as many as 200,000 or more
of this stamp may have been issued. It appears to be
only slightly less common than the perforated issue
number ST-185.
Notes: While this is a popular issue among collectors,
the stamp is not among the difficult to obtain issues.
denomination on this stamp is higher than the rest of the
numbers in the denomination.
Extra care should be taken to find a stamp that is not torn. The rouletting made the
stamps somewhat difficult to detach from each other. This is especially true at the
corners of the stamps.
Soot-Ryen-Unlisted Brofos-Nelson 149 Skanfil-Unlisted Solbakken-156
522
London Exile Issues
During the German occupation of Norway, the exiled Norwegian Government

located in London prepared for a return to Norway by preparing coins, postage stamps,
currency, and even revenue stamps. Upon returning to Norway only the postage stamps
were released for general use. Some of the currency was used by the Government in
London but was never used in Norway. The majority of the coins were destroyed in 1970
with a few thousand sets being sold to collectors. The revenue stamps were found to be
unsatisfactory for the needs of the Government, and the Ministry decided on May 9, 1946
that the entire issue should be destroyed.
The stamps were printed by Waterlow & Sons Ltd. in London in 1944. The
stamps have a design size of 26.8 x 17 mm with a subtext of WATERLOW & SONS
LTD. LONDON directly below the stamp design in the same color as the rest of the
stamp. They are line perforated 12.75. The total number of stamps delivered was
1,800,000. Soot-Ryen speculated that there may have been 200,000 stamps of each of the
nine denominations but information about the exact numbers printed has been lost. The
cost for the printing of these stamps came to a total of £253 and 10 Shillings.
A number of sets have been preserved in the files of the Finance Department,
Norges Bank, and the National Archives. All bear a “Specimen” overprint 15.4 mm long
and 2.2 mm tall with a small spot in front of the upper portion of the N. Nine or more
similar sets of overprinted stamps originating from the Waterlow archives have been sold
on the open market. The following statement is posted on the Waterlow website: “At the
end of 1960 the assets of Waterlow & Sons Limited were acquired by De La Rue & Co.
Ltd., and subsequently material from the Waterlow archives has become available, the
sample stamps in the 1960's, the file copies and record sheets from about 1975 and the
die proofs in the mid 1980's.” 1
In a letter to the Finance Department on 22 September, 1945, Norges Bank
informs them that during the war it was deemed needful to print new documentary
stamps. These were to be used in Norway after liberation as it was thought that there
would likely be a shortage of these types of stamps. The main quantities of these stamps
had arrived in Norway, and were available to the Finance Department to do with them as
they pleased. Officials from Waterlow & Sons Ltd. were asking if they could destroy the
original printing materials with the exception of the original engraved dies.
A full sheet set of these stamps without the Specimen overprint also came from
the Waterlow & Sons archives. This sheet set was originally owned by a collector in
Oslo, and were slated to be donated to the Norwegian Postal Museum, but the sheets have
since been at least partially split up into a number of sets of single stamps and blocks.
The pictured stamps originate from this same set of sheets. Many of the stamps in these
sheets had significant plate flaws which have been circled and noted by someone at
Waterlow. The lower denominations under Kr. 1.00 seem to exhibit many more flaws
than the higher denominations throughout the entire sheet. Three of the denominations
were never perforated and two others have serious perforation errors. Most of the stamps
were voided by the use of a hole-punch through each stamp.
The stamps illustrated with Specimen overprints were scanned from a color copy.
Their colors may not be correctly shown based on technological limitations.
1
http://www.waterlow.stamps.org.uk/waterlows.htm
523
ST-London-1
Color: Red-Orange
Delivery Date: 1944
Issue Date: Never Issued
Quantity Issued: (None)
The entire printed amount of an estimated 200,000 was
likely destroyed. The only known examples are from a
printers’ proof sheet.
Total number of known printers’ proofs is 100 stamps.
Notes: The illustrated stamp is from position 77 in the
original known sheet.
All examples have been voided with the use of a single-
hole punch. A very few examples in the sheet retain the
punched portion of the design.
Previous catalog numbers: Unnumbered in all previous references.
ST-London-1 Specimen
Color: Red-Orange
Delivery Date: 1944
The known Specimen overprinted stamps are from the
Waterlow archives. The total number of overprinted
stamps in public hands is likely less than 20.
Notes: A number of similar stamps reside in various
official Government archives in Norway.
It is assumed that these stamps were made from
corrected printing plates produced after the original
printer proof plates.
Below is shown a closer view of the SPECIMEN overprint used on all denominations. A
small spot is seen just to the left of the N.
524
ST-London-2
Color: Red
Delivery Date: 1944
sheet.
Most known examples of this denomination are
centered downward far enough to have part of the
design at the top of the stamp. This feature is strongest
at the top of the sheet.
Stamps from the bottom row of the sheet have an additional one or two rows of diagonal
perforations running across the middle of the design.
Color: Red
Delivery Date: 1944
525
ST-London-3
Color: Brownish Red
Delivery Date: 1944
sheet.
All known examples are significantly mis-perforated
with the horizontal perforations running diagonally
across the design.
Color: Brownish Red
Delivery Date: 1944
526
ST-London-4
Color: Light Red-Violet
Delivery Date: 1944
sheet.
All known examples are imperforate.
Color: Light Red-Violet
Delivery Date: 1944
527
ST-London-5
Color: Violet
Delivery Date: 1944
sheet.
Color: Violet
Delivery Date: 1944
528
ST-London-6
Color: Yellow-Green
Delivery Date: 1944
sheet.
Color: Yellow Green
Delivery Date: 1944
529
ST-London-7
Color: Bluish-Green
Delivery Date: 1944
sheet.
Color: Bluish-Green
Delivery Date: 1944
530
ST-London-8
Color: Greenish-Blue
Delivery Date: 1944
sheet.
Color: Greenish-Blue
Delivery Date: 1944
531
ST-London-9
Delivery Date: 1944
sheet.
Delivery Date: 1944
Nine full sets of the Specimen overprinted stamps were sold in the fall of 1996 by
Engers Frimerker at auction. They realized 10,000 Norwegian Kroner plus a buyer fee of
15%. It is assumed by the author that these nine sets represent most of the available
stamps on the open market.
532
Shown here are and on the following page are some of the known sets that have been sold
in recent years.
533
The following “Specimen” set was sold by the Southern California Chapter 17 of the
Scandinavian Collectors Club in 1997. The reserve price for the set was $275.00. All of
the stamps are mint never hinged. A number of sets originated with the Waterlow
archives sale.
534
Shown below are example of the postage stamps (with London overprint), coins,
and currency issued by the exiled Norwegian Government during World War II. Only
4000 sets of the stamps were issued with the overprints. The majority are without
overprint and are quite common.
535
CHAPTER 4 – TURNOVER TAX STAMPS (Omsetningsavgiftmerker)

A special section of Chapter 3, immediately following ST-66, addressed the
special usage of documentary stamps as turnover tax stamps in 1922-23 and again in
1933. It was apparent to governing officials that a special type of stamp was needed for
this type of taxation. These stamps could also be described in American terms as a sales
tax stamp. They were used in wholesale transactions of the various taxed items.
This group of stamps has only been cataloged by the Brofos-Nelson and the
Hall/Barefoot references with a price listing from Skanfil mentioned below. All of these
originate from the 1961 article published by Brofos in the American Philatelic Congress
Yearbook for that year. While all cover the cataloging of a majority of the known
stamps, very little information was given about the use for these stamps or their history.
A few articles have been written over the years that have helped to enhance the
knowledge of these stamps. Some additional information has even been gathered from
the Norges Bank archive information in the possession of the Oslo Filatelist Klubb
archives.
In late 2004, Finn Aune issued a price list for the various issues through Skanfil
A/S. This listing was specifically based on the Brofos-Nelson catalog information
published in 1983. A number of previously listed issues were deleted from the Skanfil
listing because Mr. Aune could not verify that the specific stamps existed. Unfortunately
this information was not based on actual observations, but rather only on the listings from
1983 that had been shown as unverified. Most of these deleted listings were in the most
recent issues, as well as the Carbonated Drink stamps.
I have elected to use the various issues as noted by Brofos-Nelson. To this I have
added and subtracted issues from their listings on the basis of new information published
in a variety of sources. Frederick Brofos produced a significant matrix type listing in the
Luren Volume 12 No.2 of the various issues of turnover tax stamps. His listing was
unique due to the fact that he showed which issues had been verified versus those that
were thought to exist by Mr. Brofos. This matrix formed the basis for the 1983 catalog.
While there is still much to learn about these stamps, hopefully the present
discussion will provide enough information to make sense of the numerous sets and types
of stamps. Some of these stamps are very rare, while others have not yet been verified in
collections. Additional information and verifications would be appreciated.
Until such time that more detailed information becomes available, the delivery
and issue dates will simply be listed as the same for all stamps in each series. It is very
likely that some denominations were issued before others, based on needs and usage
patterns.
The paper used is the same as that used for the documentary stamps in Chapter 3.
All have the same Crown Watermark 2. It is likely that many of the stamps from Series 6
and Series 7 were printed on tagged paper just as the later documentary stamps.
The perforation for all stamps in Series 1 through Series 5 is 14.5 x 13.5. Stamps
from Series 6 and Series 7 are perforated 13 x 13.5.
The base stamp design for all three types of issues is the same. The only
difference is which color is used on some denominations, and the various types of
denomination overprints.
536
Denominations that were less than 1 Krone were printed in various shades of
Green. Stamps from 1 Krone through 9 Kroner were printed in shades of Red. Violet
was used on stamps from 10 Kroner through 40 Kroner with some versions of 50, 100
and 150 Kroner stamps also being printed in Violet. A Light Orange Yellow color was
used for the high denomination stamps of 50, 100, 15, 200, 300, and 500 Kroner. The
only exceptions to this are the previously mentioned high denomination Violet stamps.
The following general usage types of stamps were produced for use as turnover
tax stamps:
• Plain with Denomination only overprint: These stamps were used to tax
Chocolate and other types of Sugar Confectionery items.
• Denomination and O.A. overprint: These stamps were used to tax luxury items
like Gold, Silver, Platinum, Glass, Toothpaste, and many other items.
• Denomination and K.D. overprint: These stamps were used to tax the sale of
non-alcoholic Carbonated Beverages.
The tax rates charged for various items were at different rates base on what the
Storting deemed the rate should be. These rates changed on a very regular basis. A great
deal of additional study is needed to make a usable listing of all of these rates. It is
known that the last “omsetningsavgift” rate was instituted in 1964 at 12%. This rate was
superseded on January 1, 1970 with the institution of the uniform “merverdiavgift” or
value added tax.
It is assumed that the cessation of use of the Chocolate stamps coincided with the
elimination of the “omsetningsavgift” in 1970. A few O.A. stamps were printed by
Norges Bank into the year of 1970 so there may have been a need for certain specific
uses associated with the remaining tax on cosmetic toiletries that ceased at the end of
1970.
Cancellations were often dated or undated rubber cancels bearing the name of the
company using the stamps. Some bear combinations of company cancels with
manuscript dates, while others simply have the manuscript date or initials as a
cancellation.
The stamp shown below exhibits a perforation error resulting from the breakage
of a perforating pin. This particular error has only been observed by the author on three
stamps of Type 3, but it may be present on a number of issues if there was a large order
for stamps at the time.
537
Differentiating Printing Series
A number of different series of each type of stamp were issued during the usage
period of turnover tax stamps. Illustrated here are close up views of the various printing
types that were issued.
Series 1 Series 2 Series 3/3a Series 3b

Plain, O.A., K.D. Plain, O.A., K.D. Plain, O.A., K.D. O.A. Only
Series 4 Series 5 Series 6 Series 7

Plain, O.A., K.D. Plain, O.A. Plain, O.A. O.A. only
Series 1 (ca. 1924-1936)
The stamps from this first series are overprinted with a denomination font with Roman
type with serifs. In general stamps of Series 1 are the most commonly observed from any
series.
Series 2 (ca. 1936-1938)
This series has a block type font with very small letters and numbers in the denomination
line. The O.A. and K.D. characters are the same as those subsequently used on Series 3,
4, and 5 stamps.
Series 3/3a (ca. 1938-1946)
The denomination line is now taller with 3mm large characters and 2.5mm small
characters. The stamps of Series 3 use the same O.A. or K.D. font as the Series 2, 4, and
5 stamps. Chocolate and confectionery stamps as well as the K.D stamps are simply
noted as Type 3. O.A. stamps are noted as Series 3a due to the unusual Type 3b stamps
that are also known.
Some stamps have a slight variation in the O.A. overprint.

These exhibit a narrower O that is not seen on any other
series. These are not a separate series, but are separate types
within Series 3a. A single stamp with this variation is also
known from Series 4.
538
Series 3b (ca. 1938-1940)
The font used is the same as for Type 3a, but the O.A. and denomination printing lines
are very close to each other. These are considered to be probable provisional or
experimental issues. It appears that stamps may have also been produced by overprinting
the O.A. onto sheets of already prepared Chocolate/Confectionery stamps. The space
between the O.A. and the numbers below will be less than 1.5mm. Stamps from Series
3a will have a spacing of 2.0 to 2.5mm.
Series 4 (ca. 1946-1954)
This series appears very similar to Series 3 but the numbers of the denomination are all
the same size of 3mm rather than having the numbers of two different heights. It appears
that most denominations from this series were only printed a single time.
Series 5 (ca. 1954-1959)
Stamps of Series 5 have the denomination line with 4mm tall large characters, and 3mm
small characters. This series appears to have gone through a number of printings for
most denominations.
Series 6 (1960-1969)
The stamps from this series were produced by Norges Bank rather than Fabritius. They
have denomination numerals and letters that are identical to those used on Series 3
stamps. The O.A. letters are much smaller than on any previous series at 2.3mm. The
best way to differentiate the stamps is that they are perforated 13 x 13.5 rather than 14.5 x
13.5.
Series 7 (1970)
Stamps from this series somewhat resemble the stamps from Series 1 because they have
serifs on the writing of the O.A. print line, but the denomination characters are the same
as in Series 3 and Series 6. These stamps were only issued on very high denominations
for a short period at the end of the usage period for turnover tax stamps.
539
Printing Varieties
Due to the long usage of these series, along with a tremendous number of
denominations, the printing plates for the stamps became very worn at times. This
resulted in a large number of plate flaws. A couple of the most dramatic are shown here.
Future researchers should be able to reconstruct the printing plates from these and the
many other errors that are present on these stamps. Observations of these recurrent plate
flaws indicate that the same printing plates were used for stamps from Series 3 through
Series 5
Both of the stamps above have a large plate flaws. These flaws appear on many
denominations in Series 3 through Series 5. The first is from position 1 in the sheet. The
second flaw is from position 40 in the sheet. A continuation of this plate scratch extends
to positions 35 and 34 in the same sheet.
Both stamps in the above pair have one or more corners that have been damaged. The
stamps also indicate the potential replacement of dies in the printing plate due to the fact
that the dies are offset by a significant amount.
The stamp at right illustrates one of the more

dramatic printing errors that can occur in the
denomination printing. Note the damaged O
in O.A.
540
Below is a document with stamps from Series 3 of the chocolate and

confectionery stamps used in 1951. It bears examples of all 4 main colors of turnover tax
stamps that were produced.
541
Chocolate and Sugar Confectionery Stamps

All stamps of this type are printed with a simple denomination on the stamp. This
group is much more common to find that the other two types of turnover tax stamps.
Series of Late 1923 (Series 1)
Previous references have always placed the issue date of this series as 1924.
However, it has been observed that stamps from this series were actually in use by late
1923. The final deliveries of documentary stamps for turnover tax usage took place on
12 September, 1923, so it is logical that deliveries of these new stamps followed soon
thereafter. Cancellations on this series start in October 1923.
The following chart lists the limited information originally obtained by Soot-Ryen
in 1924 pertaining to the original invoices for the first deliveries of these stamps in 1923.
This information was preserved and provided for this work courtesy of the Brofos
collection. The net amount information was calculated by the present author from the
supplied information.
Invoice Date Denomination Gross Printing Amount of Net Amount

Amount destroyed stamps
23/8/23 Kr. 0.10 (O-1) 625,000 12,450 612,550
“ Kr. 0.20 (O-2) 620,000 17,450 602,550
“ Kr. 0.30 (O-3) 623,000 14,450 608,550
“ Kr. 0.40 (O-4) 620,000 17,450 602,550
“ Kr. 0.50 (O-5) 614,000 23,400 590,600
6/9/23 Kr. 0.60 (O-6) 616,900 30,600 586,300
“ Kr. 0.80 (O-7) 611,100 36,400 574,700
“ Kr. 1.00 (O-8) 621,000 8,950 612,050
“ Kr. 2.00 (O-8) 621,500 8,450 613,050
14/9/23 Kr. 3.00 (O-10) 414,450 5,600 408,850
“ Kr. 4.00 (O-11) 414,500 5,500 409,000
“ Kr. 5.00 (O-12) 417,200 2,850 414,350
“ Kr. 6.00 (O-13) 415,400 4,600 410,800
“ Kr. 7.00 (O-14) 414,000 6,000 408,000
“ Kr. 8.00 (O-15) 208,050 1,950 206,100
“ Kr. 9.00 (O-16) 206,500 3,500 203,000
18/9/23 Kr. 10.00 (O-17) 209,500 10,600 198,900
“ Kr. 12.00 (O-18) 54,000 1,000 53,000
“ Kr. 14.00 (O-19) 54,000 1,000 53,000
“ Kr. 16.00 (O-20) 54,000 1,000 53,000
“ Kr. 18.00 (O-21) 54,000 1,000 53,000
“ Kr. 20.00 (O-22) 212,000 8,100 203,900
“ Kr. 50.00 (O-23) 52,750 2,250 50,500
“ Kr. 100.00 (O-24) 31,500 1,100 30,400
542
This series enjoyed a very long usage period with nearly 20 years of use for some
denominations. It is by far the most commonly seen series among all of the turnover tax
stamps. Based on the invoice information provided on the previous page, it is known that
Christian Knudsen produced the stamps from this series.
The denomination print is 3.5mm high for the large numbers, and 3.0mm high for
the smaller numbers. This is the only series of the denomination-only stamps that has
serifs on the denomination figures.
A number of printings were apparently made of stamps from this series. Stamps
from the early printings have clear and thin appearing denomination figures. Later
printings have much thicker and worn appearing denomination figures.
O-1
Color: Green in shades with Black denomination.
Usage Dates: Prior to October 1923 through at least
1937
Notes: Most denominations of this series were likely
printed multiple times.
Previous catalog numbers: Brofos-Nelson-1 Skanfil-1 Barefoot-1 plain
O-2
1937
543
O-3
1937
O-4
1937
O-5
1937
544
O-6
Issue Date: After 6 September, 1923
1937
O-7
1937
O-8
Color: Red in shades with Black denomination.
1937
545
O-9a
Color: Red with Black denomination.
1937
O-9b
Color: Rose Red with Black denomination.
Usage Dates: Prior to 1927 through at least 1937
O-10a
1937
O-10b
Color: Light Vermillion with Black denomination.
Usage Dates: October 1923 through at least 1937
546
O-11a
1937
O-11b
O-12a
1937
O-12b
Color: Light Red with Black denomination.
547
O-13
1937
O-14
1937
O-15a
1937
O-15b
548
O-16
1937
O-17a
Color: Violet with Black denomination.
1937
O-17b
Color: Light Violet with Black denomination.
O-17c
Color: Light Red-Violet with Black denomination.
549
O-18a
1937
O-18b
O-19a
1937
O-19b
Color: Red Violet with Black denomination.
550
O-20a
1937
O-20b
Color: Red-Violet with Black denomination.
O-21a
1937
O-21b
551
O-21c
O-22a
1937
O-22b
This color group is seen much less frequently than the
previous color.
552
O-22c
This color group is seen much less frequently than the
previous color.
O-23
1937
O-24a
1937
553
O-24b
The stamp illustrated below is the earliest known usage of any turnover stamp. It is
cancelled by Freia in Kristiania in October of 1923. This is only about one month after
the delivery of the stamps from Knudsen that took place on 18 September of 1923.
554
Series of c. 1936 (Series 2)
This series appears to have been issued in 1936, but with relatively small
quantities of stamps in all denominations. The stamps from this series are generally very
infrequently seen. Several denominations remain to be confirmed. They author would
appreciate any input to fill in the missing listings.
Based on the small number of known stamps and the short usage period of 2 or 3
years, it is likely that all denominations from this series were only printed once.
Observed cancellations run from 1936 to 1939.
O-25
Color: Green with Black denomination. is currently available.
Delivery Date: About 1936
Issue Date: About 1936
Notes: Unverified denomination.
It is likely that only a single printing of this
denomination was made.
Previous catalog numbers: Brofos-Nelson-25 Skanfil-Unlisted Barefoot-35
plain
O-26
Color: Green with Black denomination.
Notes: It is likely that only a single printing of this
O-27
555
O-28
O-29
O-30
Previous catalog numbers: Brofos-Nelson-30 Skanfil-Unlisted Barefoot-41 plain
O-31
No photo of this stamp
is currently available.
Previous catalog numbers: Brofos-Nelson-31 Skanfil-Unlisted Barefoot-43 plain
556
O-32
O-33
O-34
O-35
Color: Red with Black denomination. is currently available.
Previous catalog numbers: Brofos-Nelson-35 Skanfil-unlisted Barefoot-49 plain
557
O-36
O-37
O-38
O-39
558
O-40
O-41
Notes: This stamp may also exist in a violet color
similar to O-42.
O-42
O-43
559
O-44
O-45
Color: Violet with Black denomination. No photo of this stamp
Delivery Date: About 1936 is currently available.
O-46
O-47
560
O-48
Misplaced Denomination Printing

A few stamps from Series 3 and Series 4 are known with denominations that are
placed very low on the stamp. Unlike misplaced overprints which usually occur on just
on or two sheets of a production, these stamps seem to all have the same general
denomination placement within certain printings.
While there is no direct evidence, the present author feels that these stamps may
have been produced at the same time as luxury goods stamps of the same denominations.
The printer may simply have removed the O.A. typeset from the printing plates and
continued on making stamps for confectionery use in the same denomination alignment.
561
Series of 1939 (Series 3)
This series issued by Fabritius came out in approximately 1939. It includes all of
the denominations of the previous series with additional high value stamps of 300 and
500 Kroner. Also included in this series is a new color of base stamp. At some time
between 1938 and 1946 the 50 and 100 Kroner stamps were changed from Violet to
Orange-Yellow in color. The new higher denomination stamps are also in the same
Orange-Yellow color. This series was in use for many years and numerous printings
resulted in many different colors on most denominations.
O-49a
Color: Light Green with Black denomination.
Notes: It is likely that multiple printings of this
denomination were made.
O-49b
Color: Dark Green with Black denomination.
O-50a
562
O-50b
O-50c
Color: Olive Green with Black denomination.
O-51a
Previous catalog numbers: Brofos-Nelson-51a Skanfil-44 Barefoot-79 plain
O-51b
Color: Light Olive Green with Black denomination.
At least one printing of this color group from the
denomination included a very unusual variation that is
illustrated below.
563
O-51b Variety
Notes: The denomination on this distinctive variety is
arranged incorrectly with the decimal coming after the
3 rather than prior to the 3.
Brofos called his example of this stamp the prize of his
collection when first describing it in 1961.
Previous catalog numbers: Brofos-Nelson-51b Skanfil-Unlisted Barefoot-79a plain
O-51c
O-52a
O-52b
564
O-52c
O-52d
Color: Dark Olive Green with Black denomination.
O-53a
O-53b
565
O-53c
Color: Dark Olive Green with Black denomination.
O-54a
O-54b
O-55a
566
O-55b
O-56a
Color: Light Rose Red in Shades with Black
denomination.
O-56b
Color: Red in Shades with Black denomination.
O-57a
567
O-57b
Color: Light Rose Red in shades with Black
denomination.
O-58a
O-58b
O-59
568
O-60a
O-60b
Color: Intense Dark Red with Black denomination.
O-60c
O-60d
Color: Vermillion with Black denomination.
569
O-61
denomination were made. However, very little
variation in color has been noted on this denomination.
O-62a
O-62b
O-63a
570
O-63b
Color: Dark Red with Black denomination.
O-64a
O-64b
O-65a
571
O-65b
O-65c
O-65d
Color: Dark Violet with Black denomination.
O-66a
572
O-66b
O-66c
O-67a
O-67b
573
O-68a
O-68b
O-69a
Color: Light Reddish-Violet with Black denomination.
O-69b
574
O-69c
Color: Dark Red-Violet with Black denomination.
O-70a
O-70b
O-70c
Color: Reddish-Violet in shades with Black
denomination.
575
O-70d
Color: Dark Reddish-Violet with Black denomination.
O-71a
O-71b
O-71c
576
O-72
Color: Strong Orange-Yellow with Black
denomination.
Notes: It is likely that only a single printing in this
color of this denomination was made.
This color is much less common than the Red-Violet
stamps of the denomination and is quite scarce.
O-73
O-74
Color: Orange-Yellow with Black denomination.
O-75a
Notes: It appears that at least two printings of this
577
O-75b
Color: Dark Orange-Yellow with Black denomination.
O-76
This is a very scarce stamp.
Previous catalog numbers: Brofos-Nelson-76 Skanfil-69 Barefoot-Unlisted
578
This series features taller numbers in the denomination that are all the same height
of 4mm. The font is the same as Series 2, but the smaller numbers for the denomination
have been eliminated.
The stamps from this series are more common than those of the Series 2 and
Series 6 stamps, but are much less common than those of Series 1, 3, or 5. All were
likely produced on a limited basis before the Series 5 stamps came out
O-77
O-78
O-79
579
O-80
O-81
O-82
O-83a
Notes: It that this is one of the few denominations of
this series that was printed more than one time.
580
O-83b
Notes: It that this is one of the few denominations of
this series that was printed more than one time.
This color group is much more difficult to find that the
previous listing.
O-84
O-85
Color: Red with Black denomination. No photo of this stamp
Notes: Unverified denomination
If actually produced, it is likely that only a single
printing of this denomination was made.
581
O-86
O-87
O-88
O-89
582
O-90
O-91
O-92
O-93a
Notes: At least two printings of this denomination were
made.
583
O-93b
made.
O-94a
made.
O-94b
made.
O-95
584
O-96
O-97
O-98
Color: Red-Violet in shades with Black denomination.
Notes: It is likely that only one or two printings were
made of this denomination.
O-99
Notes: It is possible that an additional printing of this
denomination was made with a lighter color.
585
O-100
O-101
Color: Orange-Yellow with Black denomination. is currently available.
586
This series features 4 mm tall large numbers and 3mm tall small numbers in the
denomination.
These stamps were produced by Fabritius until the end of their contract in 1959.
Many of the denominations are known in a variety of shades. The existence of multiple
colors, and the fact that these stamps are relatively easy to find, lends to the probability
that multiple printings were made of most or all denominations.
O-102a
Notes: It is likely that multiple printings were made of
this denomination.
O-102b
this denomination.
O-102c
this denomination.
587
O-103a
this denomination.
O-103b
this denomination.
O-104a
Issue Date: About 1954ab
this denomination.
O-104b
Issue Date: About 1954ab
this denomination.
588
O-104c
this denomination.
O-105a
this denomination.
O-105b
this denomination.
O-106a
Color: Olive-Green with Black denomination.
this denomination.
589
O-106b
this denomination.
O-107
this denomination.
O-108a
this denomination.
O-108b
this denomination.
590
O-108c
this denomination.
O-109a
Color: Rose-Red with Black denomination.
Notes: It is likely that a Red color was also produced in
this denomination.
O-109b
Notes: It is likely that a Red color was also produced in
this denomination.
O-110a
Notes: At least two printings were produced of this
denomination.
Previous catalog numbers: rofos-Nelson-110 Skanfil-101 Barefoot-169 plain
591
O-110b
denomination.
O-111a
denomination.
O-111b
denomination.
O-112a
Notes: It is possible that a Rose-Red color was also
produced in this denomination.
Brofos-Nelson-112 Skanfil-103 Barefoot-unlisted
592
O-112b
Color: Dark Wine Red with Black denomination.
Notes: It is possible that a Rose-Red color was also
produced in this denomination.
Brofos-Nelson-112 Skanfil-103 Barefoot-unlisted
O-113a
Notes: Based on cancellation data, the Rose-Red color
appears to have bee issued first.
Brofos-Nelson-113 Skanfil-104 Barefoot-172 plain
O-113b
Notes:
O-114a
Color: Dark Rose-Red with Black denomination.
Notes: Based on cancellation data, the Rose-Red color
appears to have bee issued first.
593
O-114b
Notes:
O-114c
Color: Light Wine Red with Black denomination.
Notes:
O-115a
Notes:
O-115b
Color: Dark Wine Red with Black denomination.
Notes:
594
O-116
Notes: Based on the fairly uniform color of observed
examples of this stamp, it is thought that only one
printing was made for this denomination.
O-117
Notes: Based on the fairly uniform color of observed
examples of this stamp, it is thought that only one
printing was made for this denomination.
O-118a Type 1
Color: Reddish Violet with Black denomination.
Notes:
O-118a Type 2
Notes: This type exhibits very wide denomination
spacing. The 10.00 is spaced 10 .00 and there is a very
large punctuation mark.
595
O-118a Type 3
Notes: This type resembles Type 2, but has a closer
spacing of the Kr. to the 10. The punctuation after Kr is
very large while the punctuation in the widely spaced
10.00 is normal sized.
O-118a Type 4
Notes: This type exhibits a missing punctuation after Kr
and has a widely spaced 10.00 with the punctuation
closer to the 10
O-118b Type 1
Notes: No other types have been observed on this color
group.
O-118c Type 1
group.
596
O-118d Type 1
group.
O-119a
O-119b
O-120a
597
O-120b
Color: Red Violet with Black denomination.
O-121a
O-121b
O-122a
598
O-122b
This stamp is illustrated courtesy of the Brofos
collection.
O-123a
Notes: Many printings were produced of this
denomination.
O-123b
Color: Light Reddish-Violet with Black denomination.
denomination.
O-123c
Color: Reddish-Violet with Black denomination.
denomination.
599
O-123d
Color: Dark Reddish-Violet with Black denomination.
denomination.
O-123e
denomination.
O-124a
denomination.
O-124b
denomination.
600
O-124c
denomination.
O-124d
denomination.
O-125a
Color: Light Orange-Yellow with Black denomination.
denomination.
O-125b
Color: Yellow-Orange with Black denomination.
denomination.
601
O-126a
Color: Light Orange-Yellow with Black denomination.
denomination.
O-126b
denomination.
O-127
Notes: It is not known if this denomination was printed
more than once.
602
This very short series was printed by Norges Bank. Only 3 or possibly 4
denominations were produced, and these received very limited use. Production
information has been researched for these issues and is presented below in the respective
listings. This production information was published by Bjorn Hafsten in Stempelmerket
1/96 and later in Luren March 1996.
The denomination figures used for this series are virtually identical to those of
Series 3. The best way to determine that a stamp is from this series is by the perforation
gauge. All previous series were perforated at a gauge of 14.5 x 13.5 while this series was
perforated at 13 x 13.5. The paper used is not tagged on any of the observed stamps.
O-128
Color: Green with Black denomination. No photo of this stamp
Delivery Date: 7 October, 1969 is currently available.
Issue Date: Unknown
Usage Dates: 1969
It is not clear if this printing was for a very small
quantity of Kr. 0.10 stamps or simply a small quantity
second printing of Kr. 0.30 stamps of O-129.
Previous catalog numbers: Not listed in any major reference.
O-129
Issue Date: Unknown
Notes: It is not known if this stamp saw much usage. It
is likely that most of the issued quantity was later
recalled and destroyed.
This stamp was produced with the P-5 perforator.
Previous catalog numbers: Brofos-Nelson-128 Skanfil-Unlisted Barefoot-Unlisted
603
O-130
Issue Date: Unknown
Previous catalog numbers: Not listed in any reference.
O-131
Color: Bright Yellow with Black denomination.
Issue Date: Unknown
This stamp was produced with the P-6 perforator.
Previous catalog numbers: Not listed in any reference.
604
Luxury Goods
The second category of stamps was made for taxation of the wholesale
transactions of “luxury” goods. The taxes in general were called “Avgift på visse varer.”
This fee on certain wares was actually a large group of various fees and surcharges for a
variety of items. These included gold, platinum, silverware, silk, animal pelts, cameras,
fine glass wares, cosmetics, toothpaste, artificial sweeteners, and many other items. A
listing of the actual taxes and the rates involved are shown in tables near the end of the
book.
These stamps have a Roman type text with serifs on the letters and numbers of the
denomination printing.
Unlike the Chocolate series that was issued in late 1923, this series came out in
1933. The actual issue date likely coincides with the effective start of “Avgift på visse
varer” taxes which began on 10 July, 1933. Most denominations appear to have been
printed multiple times, with many color variations known. These can best be seen in the
green and red denominations.
Some denominations from the first series have been noted with variable
positioning of the O.A. relative to the denomination below. This does not seem to be a
constant variation as is the case in later series, but simply a general range of position of
the O.A. compared to the denomination line.
OA-1
Delivery Date: 1933
Issue Date: 1933
Previous catalog numbers: Brofos-Nelson-1 Skanfil-1 Barefoot-1 OA
OA-2
Delivery Date: 1933
Issue Date: 1933
605
OA-3
Delivery Date: 1933
Issue Date: 1933
OA-4
Delivery Date: 1933
Issue Date: 1933
OA-5
Delivery Date: 1933
Issue Date: 1933
OA-6
Delivery Date: 1933
Issue Date: 1933
606
OA-7
Delivery Date: 1933
Issue Date: 1933
OA-8a
Delivery Date: 1933
Issue Date: 1933
OA-8b
Delivery Date: 1933
Issue Date: 1933
OA-9a
Delivery Date: 1933
Issue Date: 1933
607
OA-9b
Delivery Date: 1933
Issue Date: 1933
OA-9c
Delivery Date: 1933
Issue Date: 1933
OA-10
Delivery Date: 1933
Issue Date: 1933
OA-11
Delivery Date: 1933
Issue Date: 1933
608
OA-12
Delivery Date: 1933
Issue Date: 1933
OA-13
Delivery Date: 1933
Issue Date: 1933
OA-14
Delivery Date: 1933
Issue Date: 1933
OA-15a
Delivery Date: 1933
Issue Date: 1933
609
OA-15b
Color: Light Red Violet with Black denomination.
Delivery Date: 1933
Issue Date: 1933
OA-16
Color: Violet with Black denomination. is currently available.
Delivery Date: 1933
Issue Date: 1933
OA-17
Delivery Date: 1933
Issue Date: 1933
OA-18
Delivery Date: 1933
Issue Date: 1933
610
OA-19
Delivery Date: 1933
Issue Date: 1933
OA-20
Delivery Date: 1933
Issue Date: 1933
OA-21
Delivery Date: 1933
Issue Date: 1933
OA-22
Delivery Date: 1933
Issue Date: 1933
611
The block of AO-15a illustrated below shows variations in the relative placement
of the O.A. to the denomination figures and letters. Because these variations are not
constant, these variations are not listed for this series. Later series have similar variations
of a more constant nature. They are listed as separate catalog numbers in the later series.
612
Series of 1936? (Series 2)
This series appears to have been issued in 1936, but with relatively small
quantities of stamps. The stamps from this series are generally infrequently seen.
Based on the small number of known stamps and the short usage period of only 3
or 4 years, it is likely that all denominations from this series were only printed once.
Some of the listed denominations remain unverified. It is possible that some of
these unverified denominations may not have been printed during the short issuance
period of the series. The author wishes to solicit help in locating these unverified stamps.
OA-23
OA-24
OA-25
613
OA-26
OA-27
OA-28
OA-29
614
OA-30
OA-31
OA-32
OA-33
615
OA-34
OA-35
OA-36
OA-37
616
OA-38
OA-39
Previous catalog numbers: Brofos-Nelson-39 Skanfil-unlisted Barefoot-61 OA
OA-40
OA-41
617
OA-42
Previous catalog numbers: Brofos-Nelson-42 Skanfil-unlisted Barefoot-66 OA
OA-43
OA-44
618
Series of 1939 (Series 3a)
This series issued by Fabritius came out in approximately 1939. It includes all of
the denominations of the previous series with additional stamps of 25, 50, 100, 200, and
500 Kroner. Also included in this series is a new color of base stamp. Similar to the
Chocolate and confectionery stamps, the high denomination stamps are printed in an
Orange-Yellow color not seen on earlier series.
It is evident that a number of printings took place for this series. Two or more
distinct plate settings are known for most denominations, and a number of various color
shades are known. The Brofos-Nelson reference lists these plate settings as “types” on
many stamps of this series. Since the publication of that work, most denominations have
been found to have both or as many as five plate settings. While the illustrations below
show the general idea of two settings, each denomination has slight variations to the
placement of the text. See the illustrations at each denomination for more details. The
Brofos-Nelson designations as Types 1 and 2 have been changed to Plates I, II etc.
Stamps of Plate I have the first number Stamps of Plate II have the first number
in the denomination centered to the left in the denomination centered under the
of the A in O.A. A in O.A.
Based on specific statements by Mr. Brofos that the various spacing differences
do not appear together in sheets of the stamps, the listings are listed as different printing
plates. It is likely that even more plate settings exist. Observations of sheets and large
units from the Brofos collection support this statement. (OA-52 IIa shown below)
619
During the research for this book, a small number of

stamps were found that differed slightly from the majority
of the Series 3a stamps. The main difference is that the O
in the O.A. portion of the overprint is narrower than the
regularly observed stamps of the series.
At first it was thought that this may constitute a new
sub-series of stamps, but the confirmation of two different
multiples containing stamps of both widths confirmed that
this is a case of differing letter types being used in the same
sheets. Using this fact it has been decided to designate
wide O stamps as Type 1 and narrow O stamps as Type 2.
This unusual type appears mostly on stamps from
the later printings, but a couple examples of Plate I stamps
bearing the narrow O have been found. Stamps with the
narrow O seem to be in the minority of produced stamps.
While the Type 2 stamps have only been observed on some
of the denominations from this series, it is possible that all
denominations have both types of stamps.
Shown here is a pair of OA-55 with both Type 2
and Type 1 stamps. Also shown is a close view of the
denomination area to better see the narrow O.
Shown below are some multiples from the Brofos
collection showing how the stamps were mixed in the
sheets.
620
OA-45 Ia Type 1
Notes:
Brofos-Nelson-45a Skanfil-43 Barefoot-76 OA
OA-45 Ia Type 2
Brofos collection.
OA-45 Ib Type 1
Color: Olive Green in shades with Black denomination.
Notes:
Brofos-Nelson-45c Skanfil-43 Barefoot-76 OA
OA-45 II Type 1
Notes:
Brofos-Nelson-45b Skanfil-43 Barefoot-76 OA
621
OA-45 II Type 2
Brofos collection.
OA-45 IIIa Type 1

Brofos collection.
OA-45 IIIa Type 2

Notes: This type is present in at least 2 positions in the
sheet.
OA-45 IIIb Type 1

Notes:
622
OA-45 IIIb Type 2

Brofos collection.
OA-46 I Type 1
Notes:
OA-46 I Type 2
Brofos collection.
OA-46 IIa Type 1

Notes:
623
OA-46 IIa Type 2

Notes:
OA-46 IIb Type 1

Notes:
OA-46 III Type 1

Notes:
OA-46 III Type 2

Brofos collection.
624
OA-47 I Type 1
Notes:
OA-47 I Type 2
Brofos collection.
OA-47 IIa Type 1

Notes:
OA-47 IIb Type 1

Notes:
625
OA-47 IIIa Type 1

Notes:
OA-47 IIIa Type 2

Notes:
OA-47 IIIb Type 1

Notes:
Brofos-Nelson-Unlisted Skanfil-45 Barefoot-79 OA
OA-47 IIIb Type 2

Notes:
Brofos-Nelson-Unlisted Skanfil-45 Barefoot-79 OA
626
OA-47 IV Type 1
Notes:
OA-48 Ia Type 1
Notes:
OA-48 Ia Type 2
Brofos collection.
OA-48 Ib Type1
Notes:
627
OA-48 II Type 1
Notes:
OA-48 II Type 2
Brofos collection.
OA-48 III Type 1

Notes:
OA-48 III Type 2

Notes:
628
OA-49 Ia Type 1
Notes:
OA-49 Ib Type 1
Color: Olive Green in shades with Black denomination. is currently available.
Notes:
OA-49 II Type 1
Notes:
OA-49 II Type 2
Notes:
629
OA-49 III Type 1

Notes: The denomination spacing on this stamp is
something between Plates 1 and 2.
OA-49 IV Type 1
Notes: The denomination spacing on this stamp is
something between Plates 1 and 2.
OA-49 Va Type 1
Notes:
OA-49 Vb Type 1
Notes:
630
OA-49 Vb Type 2
Brofos collection.
OA-50 Ia T.1
Notes:
OA-50 Ib T.1
Notes:
OA-50 II T.1
Notes:
631
OA-50 II T.2
Notes:
OA-51 I T.1
Notes:
OA-51 IIa T.1

Notes:
OA-51 IIb T.1

Notes:
632
OA-51 IIIa T.1

Notes:
OA-51 IIIa T.2

Notes:
OA-51 IIIb T.1

Color: Olive Green in shades with Black denomination. is currently available.
Notes:
Brofos-Nelson-51d Skanfil-49 Barefoot-84 OA
OA-51 IIIb T.2

Notes:
Brofos-Nelson-51d Skanfil-49 Barefoot-84 OA
633
OA-52 I T.1
Notes:
OA-52 I T.2
Notes:
OA-52 IIa T.1

Notes:
OA-52 IIa T.2

Notes: Observed in position 1 in one sheet of stamps.
634
OA-52 IIb T.1

Color: Vermilion in shades with Black denomination.
Notes:
OA-53 I T.1
Notes:
OA-53 II T.1
Notes:
OA-53 II T.2
Notes:
635
OA-53 IIIa Type 1

Color: Light Red in shades with Black denomination.
Notes:
OA-53 IIIb Type 1

Brofos collection.
OA-53 IIIb Type 2

Brofos collection.
OA-54 Ia Type 1
Notes:
636
OA-54 Ib Type 1
Color: Vermilion in shades with Black denomination.
Notes:
OA-54 II Type 1
Notes:
OA-54 II Type 2
Notes:
OA-55 I Type 1
Notes:
637
OA-55 II Type 1
Notes:
OA-55 II Type 2
Notes:
OA-56 I Type 1
Color: Dark Red in shades with Black denomination.
Notes:
OA-56 I Type 2
Notes:
638
OA-56 IIa Type 1

Notes:
OA-56 IIb Type 1

Notes:
OA-56 IIb Type 2

Notes:
OA-57 Ia Type 1
Notes:
639
OA-57 Ib Type 1
Color: Vermilion in shades with Black denomination. is currently available.
Notes:
OA-57 II Type 1
Notes: This plate was not listed in Brofos-Nelson.
Brofos-Nelson-57 Skanfil-55 Barefoot-95 OA
OA-58 I Type 1
Notes:
OA-58 II Type 1
Notes: This type was not listed in Brofos-Nelson.
640
OA-58 II Type 2
OA-59 I Type 1
Color: Light Violet in shades with Black denomination.
Notes:
OA-59 II Type 1
Color: Dark Red-Violet in shades with Black
denomination.
Notes:
OA-59 II Type 2
denomination.
Notes:
641
OA-60 I Type 1
Notes:
OA-60 II Type 1
Color: Violet in shades with Black denomination.
OA-61 I Type 1
Notes:
OA-61 II Type 1
642
OA-62 I Type 1
Notes:
OA-62 II Type 1
OA-63 Type 1
Notes:
OA-64 Ia Type 1
Color: Light Red-Violet in shades with Black
denomination.
Notes:
643
OA-64 Ib Type 1
denomination.
Notes:
OA-64 Ib Type 2
denomination.
Brofos collection.
OA-64 II Type 2
Brofos collection.
OA-65 I Type 1
Notes:
644
OA-65 II Type 1
Notes:
OA-65 III Type 1

OA-66 I Type 1
Notes:
OA-66 II Type 1
Notes:
645
OA-66 II Type 2
Notes:
OA-67 I Type 1
Notes:
OA-67 IIa Type 1

Color: Light Red-Violet in shades with Black
denomination.
Notes:
OA-67 IIb Type 1

denomination.
Notes:
646
OA-68 Ia Type 1
Notes:
OA-68 Ib Type 1
Color: Light Violet in shades with Black denomination.
Notes:
OA-68 Ic Type 1
Notes:
OA-68 II Type 1
Notes:
647
OA-69 I Type 1
Notes:
OA-69 II Type 1
Notes: The denomination figures on this type are much
clearer looking than those of Type 1.
OA-69 II Type 2
Color: Dark Orange-Yellow with Black denomination.
Notes: The denomination figures on this type are much
clearer looking than those of OA-69 Type 2A.
OA-70 Type 1
Notes:
648
OA-71 Type 1
Notes:
Barefoot-118 OA is listed as a Kr. 300.00 stamp. No other reference to this stamp has
been seen and it is likely an errant listing.
Shown below is a full sheet from the Brofos collection of OA-69 I used in 1948.
649
Provisional Series of 1938 (Series 3b)
This series issued by Fabritius closely resembles the stamps from the previous
series. The stamps differ from Series 3a by the very close vertical placement of the O.A.
relative to the denomination. The horizontal placement of the O.A. is variable and also
different from the Series 3a stamps. The font types are the same as Series 3a.
Based on the study of individual stamps as well as connected units of these
stamps it can be seen that the overprint for these stamps was applied in 2 separate
operations. One denomination that is problematic is the Kr. 30.00 denomination that is
present in this series. This denomination is not known without the O.A. overprint.
At this time only ten denominations are known with this provisional printing, but
other denominations likely exist.
OA-72
Delivery Date: 1938
Issue Date: 1938
Notes:
Brofos-Nelson-72 Skanfil-Unlisted Barefoot-120 OA
The stamp shown below is the stamp which was listed in the Brofos-Nelson
catalog as number 73. This stamp is from the Brofos collection. It is listed in the
collection as having a different number spacing and was considered to be a provisional
printing. It is in reality a different plate setting of the normal issues stamps. Stamps from
this printing are listed earlier in this chapter as O-46 II. The present author has elected to
remove this overprint listing.
650
OA-73
Delivery Date: 1938
Issue Date: 1938
Notes:
OA-74
Delivery Date: 1938
Issue Date: 1938
Notes:
OA-75
Delivery Date: 1938
Issue Date: 1938
Notes:
OA-76
Delivery Date: 1938
Issue Date: 1938
Notes:
Previous catalog numbers: Unlisted in all references.
651
OA-77
Delivery Date: 1938
Issue Date: 1938
Notes:
OA-78
Delivery Date: 1938
Issue Date: 1938
Notes: This denomination has not previously been
noted in published references.
OA-79
Delivery Date: 1938
Issue Date: 1938
OA-80
Delivery Date: 1938
Issue Date: 1938
Previous catalog numbers: Unlisted in all references
652
Shown here are a number of additional specimens of these stamps from the
Brofos collection. These help to illustrate the variable nature of the relative positions of
the two overprint elements. The example of OA-75 (Kr. 3.00) shown here has different
ink strength between the two overprint phases.
653
This series features taller numbers in the denomination that are all the same height
of 3mm.
Stamps from this series are very unusual to encounter. While there may be some
exceptions, it appears that the various stamps from this series were printed only once or
twice.
OA-81 Type 1
Notes:
OA-81 Type 2
Notes: This stamp occurs in position 15 of the observed
sheet.
Illustrated stamp is shown courtesy of the Brofos
collection.
OA-82
Notes:
654
OA-83
Notes:
OA-84
Notes:
OA-85
Notes:
OA-86
Notes:
655
OA-87a
Notes:
OA-87b
Color: Dark Green in shades with Black denomination.
Notes:
OA-88
OA-89a
Notes:
656
OA-89b
Brofos collection.
OA-90
Notes:
OA-91
Notes:
OA-92
Notes:
657
OA-93
Notes:
OA-94
Notes:
OA-95
Notes:
OA-96
Notes:
658
OA-97
Notes:
OA-98
Notes:
OA-99
Notes:
OA-100
659
OA-101
OA-102
Notes:
OA-103
Notes:
Brofos-Nelson-100 Skanfil-89 Barefoot-Unlisted
OA-104
Notes:
660
OA-105
Notes:
OA-106
OA-107
661
This series features 4 mm tall large numbers and 3mm tall small numbers in the
denomination. Stamps from this series are more frequently seen than those of Series 4,
but they are not common.
Some denominations have been observed with varied positions of the
denomination in relation to the O.A. This is similar to the variations seen in the stamps
of Series 3a. Research is leaning toward the use of multiple printing plates being the
cause of such variations. Due to the lack of material available for study, it is not known
for sure if this is a case of multiple printings having different positioning or if there were
different positions within an individual printing plate. For now these will be listed as
types rather than different plates of the various stamps.
A significant variation in the distance between the O.A. and the denomination
figures can be found. Based on the observation of a complete sheet from the Brofos
collection it is known that this happens within the sheet and is not a case of multiple
printing plates.
OA-108
Notes: It is likely that several printings of this
denomination took place.
662
OA-109a
Notes: This stamp has a slightly different placement of
the O.A. relative to the denomination below as
compared to the following listing.
OA-109b
Notes: This stamp has a slightly different placement of
the O.A. relative to the denomination below.
OA-110
Notes:
OA-111
Notes:
663
OA-112
Notes:
OA-113
Notes:
OA-114
Notes:
OA-115a
Notes:
664
OA-115b
Notes:
OA-116
Notes:
OA-117
Notes:
OA-118a
Notes:
665
OA-118b
Color: Vermilion with Black denomination.
Notes:
OA-119a
Notes:
OA-119b
Color: Wine Red with Black denomination.
Notes:
OA-119c
Notes:
666
OA-120
Notes:
OA-121
Notes:
OA-122a Type 1
Notes: Numerous printings were made of this
denomination.
OA-122a Type 2
denomination.
667
OA-122b Type 3
denomination.
OA-123
Notes:
OA-124 Type 1
Brofos collection.
OA-124 Type 2
Notes:
668
OA-125
Notes:
OA-126
Brofos collection.
OA-127
Brofos collection.
OA-128
Brofos collection.
669
OA-129
Brofos collection.
Shown below is an invoice from 1945 bearing stamps from Series 3a.
670
This series was printed by Norges Bank after taking over the printing contract in
1960. The denomination printing is nearly identical to that used on the 1938 Series 3a
stamps. The overprint is however, very sharp and clear on the denominations.
The easiest way to differentiate these stamps is by the perforation. Series 6 is
perforated 13 x 13½, while all prior series were perforated 14½ x 13½. Additionally, the
O.A. letters are smaller and farther apart than on the previous several series of stamps.
The colors are slightly different than previous series, and the print is very clear looking.
It is apparent that there were either 2 printing plates for the various
denominations, or that the stamps were printed two panes at a time. This is evidenced by
the stamps that regularly show up in position 19 of the sheet that have a narrow spaced
O.A. This error only shows up on about half of the observed denominations. It is also
evidenced by the existence of the OA-133 Variety 2 stamp that is not present in the
examined sheet of this denomination.
This is the only series, along with the two stamps in Series 7, for which
production data is available. This information was published by Bjorn Hafsten in
Stempelmerket 1/96 and later in Luren March 1996.
OA-130
Delivery Date: December 21, 1960
Issue Date: After December 21, 1960
The original delivery in 1960 contained 100,000 stamps
with an additional delivery of 20,000 stamps taking
place 7 January, 1969.
Notes: This is the most commonly available
denomination of this series.
It is possible that the 1969 printing was printed on
tagged paper. If so, this printing would be changed to
have a separate main catalog number.
OA-131
Notes: Although unlikely, it is possible that another
printing may have taken place for this denomination.
671
OA-132
Delivery Date: Unknown date after December 21, 1960
Issue Date: Unknown date after December 21, 1960
Usage Dates: At least August 1965 through 1970
Notes: While this denomination is not listed in the
Norges Bank printing records accessed by Mr. Hafsten,
it was listed by the Brofos-Nelson catalog as a known
denomination.
OA-132 Variety 1
Usage Dates: Unknown through 1970
Notes: This variety exhibits a closely spaced O.A. in
the overprint. This error occurs as position 19 in the
observed sheet.
OA-132 Variety 2
Notes: This variety exhibits the denomination numbers
that are all of the same height. This error does not
show up on the sheet of stamps that was examined.
672
OA-133
it was listed by the Brofos-Nelson catalog as a known
denomination.
OA-134
place 30 July, 1968.
Notes: It is possible that the 1968 printing was printed
on tagged paper. If so, this printing would be changed
to have a separate main catalog number.
OA-135
673
OA-135 Variety
observed sheet.
OA-136
place 7 January, 1969.
OA-137
Usage Dates: Prior to February 1966 through 1970
Quantity Issued: (>20,000)
A total of 20,000 stamps were delivered on 30 July,
1968, but a prior printing of unknown size must exist.
Notes: At least one additional printing was made of this
stamp. This is based on the verified usage of this stamp
from February 1966.
674
OA-137 Variety
Usage Dates: Prior to February 1966 through 1970
Quantity Issued: (>20,000)
A total of 20,000 stamps were delivered on 30 July,
1968, but a prior printing of unknown size must exist.
observed sheet.
OA-138
Issue Date: After 30 July, 1968
Notes:
OA-139
Issue Date: After 7 January, 1969
Notes:
OA-139 Variety
observed sheet.
675
OA-140
Notes:
OA-141
Notes:
OA-142
Notes: This is one of the more commonly seen
denominations from this very unusual series.
OA-142 Variety
observed sheet.
676
OA-143
Notes:
OA-143 Variety
observed sheet.
OA-144
Notes:
OA-145
Color: Red-Violet with Black denomination. is currently available.
Notes:
677
OA-146
it is known by at least one verified example.
Previous catalog numbers: Unlisted in all previous references
OA-147
it is listed by the Brofos-Nelson catalog a known
denomination.
OA-147 Variety
observed sheet.
678
OA-148
Notes:
OA-149
place 9 October, 1969.
Notes:
OA-149 Variety
place 9 October, 1969.
observed sheet.
679
This series consists of only 2 stamps made at the very end of the usage period for
these stamps. These are also the only turnover stamps produced after 1969.
The font design of the O.A. is very similar to the stamps of Series 1 issued in
1923/24 with serifs on the letters, but the denomination is very much like that used in
Series 6.
These stamps were likely printed on tagged paper.
OA-150
Color: Bright Orange-Yellow with Black
denomination.
Issue Date: After 2 October, 1970
Notes: The stamps from this series have not been listed
in any previous catalogs.
The illustrated example is taken from a second
generation photocopy of a sample sheet in the Norges
Bank archives. The Yellow color does not reproduce
well.
OA-151
Color: Bright Orange-Yellow with Black is currently available.
denomination.
Issue Date: After 9 April, 1970
Notes: The stamps from this series have not been listed
in any previous catalogs.
680
Carbonated Drinks
The third type of turnover tax stamps was used exclusively for taxes levied on
carbonated drinks. These are much more difficult to locate than stamps of the first two
types.
The tax on these items did not require the use of stamps for as long a period as the
other types of turnover tax stamps. Only four series of stamps were produced, with the
1946 series being the last. Many of the listed denominations in Series 2 and 4 have not
been verified.
This type of stamp is the least often encountered of the three types. There remain
many unverified denominations, and very little material is available for research. Stamps
from the Series 1 and Series 3 sets are the only commonly available stamps. Stamps
from Series 2 and Series 4 are quite unusual to encounter.
The use of this type of stamps was officially discontinued on 1 July, 1949. After
that time the tax was receipted by payment in cash rather than through the use of the
stamps.
This series was likely issued in the fall of 1924. The initial tax on non-alcoholic
carbonated beverages took effect on 6 October, 1924 at a standard rate of 15 øre per liter.
The denominations of stamps indicate this taxation price structure.
KD-1
Delivery Date: Fall 1924
Issue Date: Fall 1924
this stamp.
Previous catalog numbers: Brofos-Nelson-1 Skanfil-1 Barefoot-2 KD
KD-2
this stamp.
681
KD-3
this stamp.
KD-4a
this stamp.
KD-4b
this stamp.
KD-5a
this stamp.
682
KD-5b
Color: Dark Rose-Red with Black denomination.
this stamp.
KD-6a
this stamp.
KD-6b
Color: Dark Rose Red with Black denomination.
this stamp.
KD-7a
this stamp.
683
KD-7b
this stamp.
KD-8
this stamp.
KD-9a
Notes: This stamp was previously listed by Brofos-
Nelson as having a Yellow color rather than Violet.
Based on stamps observed in collections, this stamp
was likely never issued in Yellow. It is likely that
multiple printings were made of this stamp.
KD-9b
this stamp.
684
This series appears to have been issued in approximately 1936, but with relatively
small quantities of stamps. The stamps from this series are generally infrequently seen.
Based on the small number of known stamps and the short usage period of about
4 years, it is likely that all denominations from this series were only printed once.
Several denominations are listed in the Brofos-Nelson reference based on their likely
existence. It is possible that some of these unverified denominations may not exist.
KD-10
Brofos-Nelson-10 Skanfil-unlisted Barefoot-35 KD
KD-11
Notes:
Brofos-Nelson-11 Skanfil-10 Barefoot-36 KD
KD-12
685
KD-13
Notes: The author has been able to verify three
examples. All are on invoices cancelled in late
Spring of 1941.
Previous catalog numbers: Brofos-Nelson-13 Skanfil-unlisted Barefoot-38 KD
KD-14
Previous catalog numbers: Brofos-Nelson-14 Skanfil-unlisted Barefoot-Unlisted
KD-15
Notes:
KD-16
686
KD-17
KD-18
Notes: The only observed specimen of this stamp
was discovered in late 2005. It was used in 1939.
Previous catalog numbers: Unlisted in all previous references.
KD-19
KD-20
Notes:
687
KD-21
KD-22
KD-23
Notes:
KD-24
688
KD-25 No photo of this stamp

Denomination: Kr. 8.80 is currently available.
KD-26
KD-27
KD-28
Notes:
689

KD-30
Previous catalog numbers: Brofos-Nelson-29 Skanfil-unlisted Barefoot-Unlisted
KD-31
KD-32
690

KD-34
KD-35
KD-36
Color: Orange-Yellow with Black denomination. No photo of this stamp
691
This series issued by Fabritius came out in roughly 1939. It is evident that a
number of printings took place for this series. Two distinct types are known, and a
number of color shades are known.
Similar to the stamps of O.A. Series 3a, it is evident that a number of printings
took place for this series. Two distinct plate settings are known, and a number of various
color shades are known. The Brofos-Nelson reference lists these plate settings as “types”
on the stamps of this series. While the illustrations below show the general idea of the
two settings, each denomination has slight variations to the placement of the text. See the
illustrations at each denomination for more details. The Brofos-Nelson designations as
Types 1 and 2 have been changed to Plates I and II based on specific statements by Mr.
Brofos that they do not appear together in sheets of the stamps.
Stamps of Plate I have the first numbers Stamps of Plate II have the first numbers
in the denomination centered to the left in the denomination centered under the
of the D in K.D. D in K.D.
Only a few denominations have been noted with the different plates, but it is
likely that others will be found as more material is examined.
KD-37
Notes:
KD-38
Notes:
692
KD-39
Notes:
KD-40
Notes:
KD-41
Notes:
KD-42
Notes:
693
KD-43
Notes:
KD-44
Notes:
KD-45
Notes: The only verified example of this stamp
is on an invoice with a cancellation date of 26
May, 1941 and is damaged.
Brofos-Nelson-43.5 Skanfil-Unlisted Barefoot-Unlisted
KD-46
Notes:
694
KD-47
Notes: The stamp shown is the plate specimen from the
Brofos-Nelson catalog.
KD-48
KD-49
Notes:
KD-50 I
Notes:
695
KD-50 II
Notes:
KD-51
Notes:
KD-52
Brofos collection.
KD-53 I
Notes:
696
KD-53 II
Notes:
KD-54 I
Notes:
Brofos-Nelson-52a Skanfil-30 Barefoot-100 KD
KD-54 IIa
Notes:
Brofos-Nelson-Unlisted Skanfil-30 Barefoot-100 KD
KD-54 IIb
Color: Dark Violet with Black denomination. is currently available.
Notes:
Brofos-Nelson-52b Skanfil-30 Barefoot-100 KD
697
KD-55a
Notes:
KD-55b
Color: Pale Red-Violet with Black denomination. is currently available.
Notes:
Previous catalog numbers: Brofos-Nelson-53b Skanfil-31 Barefoot-102 KD
KD-56
Notes:
KD-57 I
Notes:
698
KD-57 II
Notes:
KD-58a No photo of this stamp

Notes:
KD-58b
Color: Pale Violet with Black denomination. is currently available.
Notes:
KD-59a
Notes:
699
KD-59b No photo of this stamp

Color: Pale Violet with Black denomination.
Notes:
KD-60
Notes:
KD-61
Brofos collection.
KD-62
Color: Yellow with Black denomination.
Brofos collection.
700
KD-63 Ia
Notes:
KD-63 Ib
Notes:
KD-63 IIa
Notes:
Brofos-Nelson-61c Skanfil-39 Barefoot-119 KD
KD-63 IIb
Color: Bright Yellow with Black denomination. is currently available.
Notes:
Brofos-Nelson-61d Skanfil-39 Barefoot-119 KD
There is no stamp designated in the Skanfil catalog as number 40. This was likely an
editor’s omission.
701
This series was issued by Fabritius in about 1946. Apparently the usage of
stamps from this series was very limited. The use of stamps on invoices was
discontinued in 1949 leaving only a short 3 year period for printing and use. Only the 3
lowest denominations have been verified while others were likely printed in limited
quantities.
KD-64
Notes:
KD-65
Notes:
KD-66
Notes:
702
KD-67
Brofos-Nelson-65 Skanfil-Unlisted Barefoot-131 KD
KD-68
KD-69
KD-70
703
KD-71
KD-72
KD-73
KD-74
704
KD-75
KD-76
KD-77
KD-78
705
KD-79
KD-80
Color: Yellow with Black denomination. is currently available.
KD-81
KD-82
706
KD-83
The stamp listed and illustrated in the Skanfil catalog as number 44 is in fact a
stamp from Series 3. This exhibits how difficult it is to correctly identify the many
different turnover tax stamps.
Stamps from this series are not possible to exist. The usage for Carbonated
Drinks was discontinued in 1949 and all remaining stamps were destroyed.
Shown below is a large block of KD-63 IIa from the Brofos collection.
707
Below is an invoice bearing stamps from Series 3 used in 1945.
708
Meter Receipt Cards (Stemplingskort)
These revenue items are somewhat related to the turnover tax stamps because they
were used for some of the same products.
These cards were used by large companies in conjunction with the revenue meter
impressions mentioned in Chapter 22. A company would mark each document with a
metered amount rather than using the adhesive turnover stamps. The cards were prepaid
and would be inserted into the meter machine. As the meter was used, the card would be
chopped up proportionally to the amount of the meter usage. When the amount of the
card had been reached it would be completely chopped up.
As far as can be determined, these cards were produced by both Fabritius and
Norges Bank Seddeltrykkeri. The several printings known to have been made by Norges
Bank from 1960 to about 1969 consisted of between 5,000 and 20,000 cards each.
More information is still needed to determine the total number of cards that were
produced, but due to the nature of their use, it is unlikely that any exist in private
collections with the exception of those that have been given away from the official
archives.
A total of two denominations are known for Chocolate and Sugar Confectionery
items (Avgift på sjokolade og sukkervarer). Three denominations are known for various
other luxury goods (Avgift på visse varer).
Chocolate and Confectionery
MC-1
Denomination: Kr. 10,000.00
Color: Grey card with Brown Overprint
Usage Date: Unknown
Notes: It is assumed that this is a Fabritius issue from
prior to 1960.
The illustrated specimen is a sample that was given out
by the “Avgifts Direktoratet.” It has been cancelled to
indicate this. This cancel would not normally be seen
on issued items.
The illustrated specimen is shown courtesy of the Brofos collection.
Previous catalog numbers: Brofos-Nelson-1
709
MC-2
Denomination: Kr. 10 000,00
Color: Grey card with Dark Green Overprint
Issue Date: After 21 December, 1960
Usage Dates: 1960 through 31 December, 1969
Norges Bank delivered 10,000 on 21 December, 1960
with an additional delivery of 5,000 in September 1965.
Other deliveries may have been made.
Notes: The illustrated specimen is from the Norges
Bank archives. It has a notation indicating the delivery
date and quantity.
Previous catalog numbers: Brofos-Nelson-Unlisted
MC-3
Color: Grey card with Red-Brown Overprint
Delivery Date: After December 1960
Issue Date: After December 1960
Usage Dates: 1960? through 31 December, 1969
Quantity Issued: (?)
Notes: These cards were also adorned with a serial
number.
The illustrated specimen is from the Norges Bank
archives.
710
Luxury Wares
MC-4
Denomination: Kr. 1000,00
Color: Green card with Black Overprint
Usage Date: Unknown
Quantity Issued: Unknown
Notes: The illustrated specimen is a sample that was
given out by the “Avgifts Direktoratet.” It has been
cancelled to indicate this. This cancel would not
normally be seen on issued items.
It is assumed that this is a Fabritius issue from prior to
1960.
MC-5
Color: Red card with Black Overprint
Usage Date: Unknown
It is assumed that this is a Fabritius issue from prior to 1960.
711
MC-6
Color: Grey card with Black Overprint
Usage Date: Unknown
It is assumed that this is a Fabritius issue from prior to 1960.
712
CHAPTER 5 – LEGATION AND CONSULAR FEE STAMPS

(Konsulatmerker)
Consular fee stamps are a small but very interesting group of the revenue stamp
area. They are unique in the respect that they were used outside of the issuing country.
Especially for Norway these stamps also hold a special place in the gaining of
independence from Sweden. Much of the following historical information is adapted
from an article written by Geir Sør-Reime in the May 2005 Posthorn magazine.
In 1814 Norway ended a 300 year long union with Denmark, and was united with
Sweden as a result of the Napoleonic Wars. For the most part this union was friendly but
a number of political issues strained the relationship as time went along.
The single most important issue that led to the dissolving of the Union with
Sweden in 1905 was the lack of a separate Norwegian consular service. A joint service
was run directly by the Swedish Government with no Norwegian voice in the
appointment of ambassadors and consuls. This meant that most officials around the
world were Swedish. This also meant that the Swedish side would be taken in most
issues where a conflict of opinion was present. This condition brought continual
demands from the Norwegian parliaments and government leaders. These requests began
as early as 1892 and continued until the end of May 1905 when the Storting passed an act
establishing a Norwegian foreign and consular service that would be tied directly to the
Norwegian Government rather than the Swedish. King Oscar II refused to sign the act
and the Norwegian Minister resigned as a result.
On June 7, 1905 the Storting met again where it was decided that the union
between the two countries had been effectively dissolved.
Prior to the dissolution of the Union in 1905, The Swedish consular stamps were
used by the joint foreign service. The cancellations used on these stamps stated “Kongl.
Svenska och Norske Generalkonsulat I ...” The Royal Swedish and Norwegian General
Consulate in …
Once the Union was dissolved in 1905, a Norwegian issue of Consular stamps
was quickly issued for use by the New Norwegian government in 1906. A second series
was issued in about 1908. The usage period for these stamps is not known for certain but
was not very long. The document illustrated at KO-12 shows that these were used at a
minimum through 1919.
It should be mentioned that the
use of foreign consular revenues took
place in Norway. While they are outside
of the scope of this work, such stamps
with cancels from Norway would make
very interesting associated items in a
collection of Norwegian revenue stamps.
Such a stamp is shown at right. This
document fragment bears Scott number
RK36a used at the US consulate in Oslo
in November 1927. See the end of the
chapter for a similar usage of UAR
revenues in Oslo.
713
Joint Swedish – Norwegian Consular Issues
The first two series shown are actually Swedish revenue issues. The first series
was issued on 1 July, 1887. It is made up of 8 denominations. Most or all denominations
from this series were printed on multiple occasions. Color variations are noted with at
least 4 major shades being used. It has been observed that some stamps were produced
with an imperforate sheet margin, while others have been noted with perforated margin
paper. Most telling are the minor variations in the text of the exchange rates that are
found on some denominations. Unused stamps are quite unusual, and multiples are very
rare, with a sheet corner 4-block of KOS-5 being the largest observed unit.
The best available references for these stamps are a very fine article by Lars
Liwendahl in the Swedish journal Bältespännaren in 1997, and the 2005 Facit Specialized
catalog which provides a simplified listing also compiled by Mr. Liwendahl. Mr.
Liwendahl has also made direct commentary and photo contributions to the current
project. His authorization to use these references is greatly appreciated.
The examination of a number of stamps has brought to light the existence of a few
variations that have been listed and illustrated here for the first time. The discoveries
were first made public in Bältespännaren in early 2006.
The stamps themselves indicate the foreign exchange equivalents for seven
different currencies. These are: American Gold Dollars, French/Belgian Francs, British
Pounds Sterling, Netherlands Gulden, Portuguese Reis, German Marks, and Russian
Silver Rubles.
It should be noted that while the Swedish government ran the consular system, it
was a rule that one of the four major consulates should have a Norwegian Consul
General. These locations were London, Berlin, Paris, and New York. Other areas that
had a primarily Norwegian interest often had Norwegian administration. This included
places such as Archangelsk in Russia.
KOS-1
Denomination: FEMTIO ÖRE 0,50
Color: Black with Light Yellow-Green to Blue-Green
base-print.
Delivery Date: 1887
(Used 1905 to 1908 by Sweden only)
Notes: This denomination seems to be the least
frequently available of the series. It is estimated that
there may be less than 10 examples known of this
stamp.
collection.
Previous catalog numbers: Facit-1 Barefoot-1
714
KOS-2
Denomination: SJUTTIOFEM ÖRE 0,75
base-print.
Delivery Date: 1887
Notes:
KOS-3
Denomination: EN KRONA 1
base-print.
Delivery Date: 1887
Notes: Multiple shades are illustrated.
715
KOS-4
Denomination: EN KR. 50 ÖRE 1,50
base-print.
Delivery Date: 1887
Notes:
KOS-5
Denomination: TVÅ KRONER 2
base-print.
Delivery Date: 1887
Notes:
716
It should be noted that the Barefoot/Hall reference as well as the unpublished

manuscript of Olav Røsholm indicate the possible existence of a 3 Kronor denomination.
Research conducted by Mr. Liwendahl in the official Swedish archives indicates that no
such denomination was ever produced. He states that this information is likely derived
from the Forbin reference of 1915.
KOS-6
Denomination: FYRA KRONER 4
base-print.
Delivery Date: 1887
Notes:
KOS-7 T-1
Denomination: FEM KRONER 5
base-print.
Delivery Date: 1887
Notes: This type has three periods after Dollar, nine
after Francs, none after Gulden, and five after Reis.
717
KOS-7 T-2
Denomination: FEM KRONER 5
Color: Black with Light Blue-Green base-print.
Delivery Date: 1887
Notes: This type has a single period after Dollar, ten
periods after Francs, one period after Gulden, and six
after Reis.
KOS-8
Denomination: TIO KRONER 10
Delivery Date: 1887
Notes: The Dollars designation is shown on this
denomination as a plural since the value was above 2
dollars. It is the only denomination from the original
set which spelled it with the “s” on the end.
718
Shown here is a document bearing an example of KOS-6 used at the joint consulate in
Antwerp in 1889. The paper itself is Belgian revenue stamped paper.
719
Natural Straight Edges
A few specimens of the stamps from this series have been observed to have
naturally occurring straight edges from the edge of the sheets. An example of KOS-6 is
shown below bearing a corner margin from position 1 in the sheet. A similar upper right
corner example of KOS-7 is also shown. The example of KOS-4 shown here is
imperforate at the bottom of the stamp.
To date only the 1 Krone 50 Öre, 4 Kronor, and 5 Kronor stamps are known to
exist with this phenomenon. It is entirely possible that other denominations may also
have similar imperforate edges. Both types of the 5 Kronor stamp have been observed
with straight edges.
Based on the only observed dated cancellation, it is likely that the printings of
stamps of this type took place at some time during the late 1890’s. Additional
information would be welcomed by the author and Mr. Liwendahl.
The example of KOS-4 is shown courtesy of the Brofos Collection.
720
Below is illustrated the only known large multiple from this series. This block of
KOS-5 displays the sheet margins that were present on the majority of the issued stamps.
Image courtesy of the Lars Liwendahl collection.
721
Wording Changes
At some time during the usage period for this series a small change was made in
the wording for the first two currencies in the exchange rates list. These newer stamps
have the Guld Dollars and Francs denominations as plural, rather than the singular Guld
Dollar and Franc that came on the original printing in 1887.
KOS-9
Denomination: SJUTTIOFEM ÖRE 0,75
base-print.
Delivery and Issue Dates: Unknown but prior to 1893
Notes: This issue seems to be of about equal rarity to
KOS-2.
Another small difference on this issue is that the line of
dots after Francs is much longer than on KOS-2.
KOS-10
Denomination: EN KR. 50 ÖRE 1,50
base-print.
Delivery and Issue Dates: Unknown but prior to 1893
Notes: The present author has only been able to verify
two examples of this stamp. One is damaged.
722
An unusual item has been encountered in the

form of a manual revaluation of a stamp. In this case, it
is an example of KOS-9 that has been revalued from
0,75 up to 1,00 or possibly 1,10 Kronor. Apparently
the Consulate in Antwerp must have run out of the 1
Kronor denomination stamps in the spring of 1896.
The Francs exchange rate has also been
manually adjusted from 1 to 2 to reflect the amount
charged for the stamp.
The very small second series consists of a single stamp issued sometime prior to
1904. It is a 4 Kroner stamp very similar to the KOS-6 stamp. There is one major
difference however, that this newer issue does not have the Russian exchange rate
included. The 4 Kronor stamp overall seems to be the most commonly used
denomination. This may explain the existence of this lone stamp of a different series
KOS-11
Denomination: FYRA KRONER 4
Usage Dates: Unknown but prior to 1905
Notes: The illustrated specimen shows that it was
cancelled in Copenhagen some time prior to 1905. No
dated cancellations are known on this issue.
Illustration provided courtesy of Lars Liwendahl.
This stamp is presently unique in the collecting
community, and is un-priced in the Facit catalog.
Facit-9 Barefoot-Unlisted
723
Below is an analysis of the various stamps showing the observed colors for each
denomination. Further study in this area could eventually lead to a better understanding
of when these stamps were printed and used.
The illustrated stamps are KOS-8 in Light Blue Green, KOS-9 in Dark Blue
Green, KOS-6 in Green, and KOS-3 in Yellow-Green
Catalog Known Colors

Number
KOS-1 Light Blue-Green
Dark Blue-Green
Yellow-Green
Green
Yellow-Green
Dark Blue-Green
Green
Yellow-Green
Green
Yellow-Green
Green
Yellow-Green
Green
Yellow-Green
Green
Dark Blue-Green
Dark Blue-Green
724
It should be noted that an additional full series of stamps was ordered in 1903. A
test print of the issue is known indicating the total number of stamps from each of the 8
denominations that were to be printed. No stamps from this series have been found.
These stamps would be easy to distinguish from other series with 10 total foreign
exchange equivalents in the text. Those not previously shown are Italian Lira, Spanish
Pesetas, and Austrian Kreuzer. Illustration courtesy of Lars Liwendahl.
Shown to the right is an

envelope seal from the
Swedish and Norwegian
Legation in Berlin.
725
Independent Norwegian Consular Issues
The Norwegian Consular stamps were among the very first issues of stamps
ordered by the new government in 1906. They closely resemble the consular stamps that
had previously been issued by Sweden, with multiple exchange rates shown on the
bottom half of the stamp. The Swedish shield at the top was replaced by the new
Norwegian coat-of-arms, and the colors were changed from the Green of the Swedish
issues to a Peach color with Red and Gold on the shield.
Consular stamps enjoyed only a limited usage period by Norway. However, there
was enough turnover of these stamps to necessitate the issue of a second series in about
1908. It is not known when the use of these stamps ended, but the author has observed
stamps cancelled as late as 1920.
1906 Series
This early set of stamps was issued during the middle of 1906 and was quickly
distributed to the various new Norwegian Consulates around the planet. Usage
apparently began in August of 1906. This series is line perforated at a gauge of 10. The
paper is watermarked with the same Crown Watermark II that is used on documentary
and turnover tax stamps. The sheet size is not known for certain, but is likely the same as
the 1908 Series at 24 stamps per sheet.
The distinguishing feature for this series is the spelling of the German currency.
The spelling is according to the Danish spelling which would have been used by most
people in Norway at the time. Here it is spelled Rigsmark. The later series received a
new spelling. The background color for this series is often much darker than the later
series.
Although the next series was issued in approximately 1908, this earlier series has
been seen cancelled as late as 1916. It is very likely that later usages also took place.
KO-1
Denomination: Femogtyve Øre 0,25
Color: Red, Gold, and Black with Peach under-print.
Notes: This appears to be one of the most difficult of
the consular issues to locate
Previous catalog numbers: Brofos-Nelson-1 Barefoot-1
726
KO-2
Denomination: Femti Øre 0,50
Notes: This is one of the less common denominations
of the series.
KO-3
Denomination: En Krone 1,00
Color: Red, Gold, and Black with Reddish Peach
Notes:
727
KO-4 I
Denomination: To Kroner 2,00
Color: Red, Gold, and Black with Dark Reddish Peach
Notes: The stamps from this plate have no period after
Konsulatgebyr at the bottom of the stamp. The L in
Legations nearly touches the frame line above it.
This is the most common denomination of the series.
KO-4 II
Color: Red, Gold, and Black with Peach under-print in
shades.
Delivery Date: Unknown after 1905
Issue Date: Unknown after 1905
Notes: The stamps from this plate have a period after
Konsulatgebyr. There is a definite space between the L
in Legations and the frame line above it.
The font used on this denomination is slightly different
than that used on plate I and all other denominations of
the series. The greatest differences can be seen in the
shape of the letters “e” and “g” in the text at the bottom
of the stamp.
This is the most common denomination of the series.
728
KO-5
Denomination: Fem Kroner 5,00
Color: Red, Gold, and Black with Dark Reddish Peach
Notes: The illustrated stamp is also the plate stamp
from the 1983 Brofos-Nelson catalog
Shown here is a wax seal on the reverse of a letter sent from the Norwegian General
Consulate in New York City in 1931.
729
This document from the Norwegian Consulate in Rekjavik, Iceland. It is a receipt for 1 debarkation
and 2 embarking workers on the ship D/S St. Helens. A fee of 1 Krone was charged for each worker
as well as a fee of 5 Kroner for overtime. The reverse of the document has a strip of 3 examples of
KO-3 to pay the 3 Kroner fee. The overtime was apparently not paid with stamps
730
1908 Series
This second series of stamps was issued in about 1908. The German currency is
now expressed as Riksmark. The stamps are on the same paper as the 1905 series, but
the perforation is now 11½, still line perforated. Many stamps are observed with very
rough looking perforations. This issue was printed in sheets of 24 stamps. The sheets are
6 stamps wide and 4 stamps tall, with large paper margins.
Stamps have been observed from this series cancelled as late as 1920. In general
it should be noted that unused stamps are as plentiful as or more plentiful than the used
stamps from this series. Most or all denominations appear to have printed more than
once.
KO-6a
Color: Red, Gold, and Black with Light Orange-Peach
under-print.
Delivery Date: 1908
Issue Date: 1908
Notes:
KO-6b
Color: Red, Gold, and Black with Dark Peach under-
print.
Delivery Date: 1908
Issue Date: 1908
Notes:
731
KO-7
Denomination: Femti Øre 0,50
Delivery Date: 1908
Issue Date: 1908
Notes:
KO-8a
Color: Red, Gold, and Black with Dark Peach under-
print.
Delivery Date: 1908
Issue Date: 1908
Notes:
732
KO-8b
Color: Red, Gold, and Black with Orange-Peach under-
print.
Delivery Date: 1908
Issue Date: 1908
Notes:
KO-9
Delivery Date: 1908
Issue Date: 1908
Notes:
733
KO-10a
Denomination: Fire Kroner 4,00
Delivery Date: 1908
Issue Date: 1908
Notes:
KO-10b
Denomination: Fire Kroner 4,00
Color: Red, Gold, and Black with Light Orange-Peach
under-print.
Delivery Date: 1908
Issue Date: 1908
Notes:
734
KO-11
Denomination: Fem Kroner 5,00
Delivery Date: 1908
Issue Date: 1908
Notes: This issue appears to be the most common of the
various Norwegian Consular stamps for both mint and
used stamps. A number of mint copies have been sold
in recent years. These likely originated in a hoard of 5
mint sheets found in an archive at some time in the
1990’s.
The following plate flaws have been observed on one of the known full sheets of stamps.
Many of the varieties have been verified on other examples of the stamps:
Position 1
Dent in the outer right frame to the right of the 3,35.
Position 6
Cut in the back of the lower left leg of the K in Konsulatgebyr.
Position 9
Small break in the right outer frame line, just above and the right of the 6,95.
Thinned outer frame line under the Ko in Konsulatgebyr.
Position 10
Break in the inner upper frame line near the upper right corner.
Position 21
Break in the inner right frame line below and to the right of the 5,00.
Position 23
Break in the outer left frame to the left of the 5,00.
Position 24
Break in the inner left frame line near the lower left corner.
Break in the outer left frame line to the left of Francs.
735
KO-12
Denomination: Ti Kroner 10,00
Delivery Date: 1908
Issue Date: 1908
Notes:
Below is an example of KO-12 on a passport page from 1919.
736
The document shown below bears regular Norwegian documentary stamps

serving as consular revenue stamps. This document also bears two Swedish issued
consular stamps cancelled in Kristiania. The usage date is March 1921 which provides
additional evidence that the Norwegian consular stamps likely went out of service in
about 1920. The document is shown courtesy of the Brofos collection.
737
Shown here is a document issued by the United States Consular office in Christiania. It
bears Scott number RK4 for the $2 payment to execute and notarize the attached
document regarding the purchase of a steamship from a United States company
738
This document bears revenues from The United Arab Republic used at its Consulate in
Oslo in 1962. The document also bears examples of ST-103 II on both the front and back
of the document.
739
CHAPTER 6 – RADIO STAMPS

Radio Listener License Stamps (Radio Kringkastingavgiftmerker)
Radio license stamps were used to indicate payment of periodic fees for the right
to use a radio receiver. A similar tax is still charged in Norway for those who have
televisions. Knut Glasø has written a series of articles on radio stamps in NFF Varianten
that include these issues. These articles are very useful in offering a short concise
historical perspective of these stamps.
While no specific records are available about the printing of these issues, the
denomination font type used on the 1925 issues matches that used for the denominations
of some of the Knudsen produced documentary stamps. It is likely that Knudsen
produced many of these stamps in addition to the other printing contracts he had with the
Government.
With the exception of RL-1 and RL 30 through RL-34, the stamps are perforated
in a similar manner to the documentary and turnover tax stamps at a gauge of 14.5 x 13.5.
The chart below shows the number of licensed radios for the years 1924 through
1941 which is the period of usage for these stamps. The card is for the first half of 1930.
Year Licenses Year Licenses

1924 5,347 1933 131,400
1925 27,300 1934 145,500
1926 46,400 1935 170,700
1927 62,400 1936 209,500
1928 63,400 1937 268,400
1929 64,200 1938 335,100
1930 77,300 1939 394,800
1931 95,300 1940 435,400
1932 109,000 1941 468,200
740
Oslo Listening Zone

Issue of 1924?
This issue is line perforated at a gauge of 11. Stamps at the top, right, and bottom
sheet edges have one or two imperforate sides. Stamps from the left side of the sheet
appear to have been perforated on all sides. The used stamps as well as the unused block
of stamps are shown courtesy of the Brofos collection.
RL-1
Denomination: (Variable based on need. Kr. 5.00 to
20.00)
Color: Red design and Black print.
Delivery and Issue Dates: 1924?
Usage Dates: Thought to be during 1924 through early
1925
Notes: Most of the observed specimens of this stamp are unused or uncancelled.
Cancellation dates on the stamp indicate the expiration date of the license.
This stamp may not be a Knudsen product.
Previous catalog numbers: Brofos-Nelson-1 Barefoot-1 Sør-Reime-1
741
Issues of 1925
The issues of 1925 were based on when in the year the license fee was paid. The
rate was 5 Kroner per quarter.
The denomination printing font appears to be the same as that used on the
documentary stamps of the period.
RL-2
Color: Light Blue with Black year and denomination.
Delivery and Issue Dates: Late 1924
Usage Dates: 1 January through 31 March, 1925
Notes: This stamp represented payment for the entire
year of 1925.
While this issue is quite scarce, this is more available
than RL-3 or RL-5.
RL-3
Delivery and Issue Dates: Late 1924 to early 1925
Usage Dates: 1 April through 30 June, 1925
Notes: This stamp represented payment for the final
three quarters of the year of 1925.
This and RL-5 are the most difficult stamps of the year
to obtain.
RL-4
Usage Dates: 1 July through 30 September, 1925
half of the year of 1925.
While this issue is quite scarce, this is more available
than RL-3 or RL-5.
742
RL-5
Delivery and Issue Dates: Late 1924 to mid 1925
Usage Dates: 1 October through 31 December, 1925
quarter of the year of 1925.
This and RL-3 are the most difficult stamps of the year
to obtain.
Issues of 1926
Starting with the stamps of 1926, the stamps themselves indicated the period for
which they were intended on either a quarterly or semi-annually basis. It is also evident
that the listener was required to obtain a new stamp at least twice per year rather than the
potential annual payment allowed in 1925.
The quarterly stamps appear much less frequently that the half-yearly stamps.
RL-6
Denomination: 1. halvår 1926 Kr. 10.00
Color: Vermilion with Black year and denomination.
Notes: The quantity of stamps issued must be less than
the total number of issued licenses for the year at
46,400.
Previous catalog numbers: Brofos-Nelson-6 Barefoot-7 1926 (1) Sør-Reime-20
RL-7
Denomination: 2. kvartal 1926 Kr. 5.00
Notes: This is a very rare issue.
It is likely that just a few thousand of this stamp were
ever issued.
collection.
743
RL-8
Color: Light Green with Black year and denomination.
46,400.
RL-9
Color: Light Green with Black year and denomination.
the author.
Issues of 1927
RL-10
Color: Orange-Yellow with Black year and
denomination.
the total number of licenses for the year at 62,400.
RL-11
Color: Orange-Yellow with Black year and
denomination.
collection.
744
RL-12
Color: Violet with Black year and denomination.
Notes: The Violet color of this stamp is very easily
changed by exposure to light. Examples with very
faded color are known.
The quantity of stamps issued must be less than the
total number of licenses for the year at 62,400.
RL-13
Denomination: 4. kvartal 1927 Kr. 5.00 No photo of this stamp
Color: Violet with Black year and denomination. is currently available.
Notes: The Violet color of this stamp is very easily
changed by exposure to light.
This is a very rare issue.
Issues of 1928
The issues of 1928 are very unusual to encounter. It is the experience of the
author that they are as difficult if not more difficult to locate than the 1927 stamps. This
is difficult to explain in light of the fact that there were more licensed radios in 1928 than
in 1927.
RL-14
Color: Blue with Black year and denomination.
63,400.
745
RL-15
collection.
RL-16
Color: Light Brown with Black year and denomination.
63,400.
RL-17
collection.
Issues of 1929
RL-18
Color: Scarlet with Black year and denomination.
64,200.
746
RL-19
the author.
RL-20
Color: Green with Black year and denomination.
Notes: This is the most commonly seen stamp of the
1925 to 1930 issues.
The quantity of stamps issued must be less than the
total number of issued licenses for the year at 64,200.
RL-21
the author.
collection.
RL-22
Color: Blue with Black year and denomination.
Notes: This marks the final verified dated issue of the
license stamps. The color used on this stamp likely was
the inspiration for the future undated issues.
747
RL-23
Color: Blue with Black year and denomination. No photo of this stamp
Delivery and Issue Dates: Late 1929 is currently available.
Notes: This stamp has not been verified. The Brofos-Nelson catalog states that it is
possible that additional stamps may have been produced for later periods of 1930.
Current research limits the possibility of additional stamps to only this item. New stamps
were issued in mid-1930. They are listed starting at RL-30.
Previous catalog numbers: Brofos-Nelson-Unlisted Barefoot-Unlisted Sør-Reime-19
Shown below is a receipt for the radio taxes paid at the Grunnerløkka postal office in
Oslo for the date of 1 June through 9 June, 1938. It shows that 344 Kroner were paid in
during the period. The postage stamps at the bottom indicate the 6 Kroner that went to
the postal department as their fee for collecting the money. The form indicates that this
fee was 20 øre per license payment.
748
Outside of Oslo Listening Zone
Issue of 1926
RL-24
Usage Dates: The full year of 1926
Notes: This stamp represented payment for the full year
of 1926.
This is an extremely rare stamp.
Previous catalog numbers: Brofos-Nelson-Unlisted Barefoot-Unlisted Sør-Reime-9
Issue of 1927
RL-25
Color: Violet with Black year and denomination.
of 1927.
This is an extremely rare stamp.
Previous catalog numbers: Unlisted in any previous reference.
Issue of 1928
RL-26
of 1928.
collection.
749
Issues of 1929
RL-27
Usage Dates: 1 January through 30 June, 1929
Notes: This stamp represented payment for the first half
of 1929.
This is a very unusual stamp to find.
RL-28
Usage Dates: 1 July through 31 December, 1929
Notes: This stamp represented payment for the second
half of 1929.
collection.
Issue of 1930
RL-29
Usage Dates: 1 January through 30 June, 1930
Notes: This stamp represented payment for the first half
of 1930.
The Brofos-Nelson catalog states after the listing for
this stamp that it is possible for additional stamps to
have been produced for later periods of 1930. Current
research has ruled out this possibility.
750
Series of 1930 to 1941
The stamps for radio license fees changed in mid-1930. The stamps no longer
indicate a specific time period and the denomination is printed as part of the stamp
design. Each denomination received a specific color. The fees charged also appear to
have been unified across Norway with 10 Kroner due each half year.
A test print of a 1,25 Kroner stamp is known and is listed at the end of the section,
but has not been assigned a regular catalog number. Until such time as an issued stamp
can be verified, it will be assumed that this denomination was not deemed necessary.
Stamps were printed in sheets with stamps alternating in each vertical row with
“control” stamps. These control stamps are listed later in the chapter.
Stamp from this series were perforated 11.5 on all sides in the initial issues, with a
change in about 1934 to 10.85 on all sides (RL-32 through RL-34).
Cancellations on this series can be regular postal office cancellations or specially
prepared cancellations for the Telegrafvesenet. The fees were generally paid at the post
office and they would use whatever canceller was most handy at the time. Some post
offices had special cancellations made specifically for this use.
Stamps from these issues have been reported on thin and thick papers, more
research is needed on this subject.
RL-30
Color: Red in shades.
Usage Dates: June 1930 through at least March 1939
Notes: This stamp is less commonly found than RL-33.
This was normally used for quarterly payments of
licenses outside of the Oslo area.
RL-31
Color: Blue in numerous shades.
Usage Dates: July 1930 through at least early 1940
Notes: This is one of the most common of radio license
fee stamps.
This issue is somewhat more common to find than the
various forms of RL-34.
Previous catalog numbers: Brofos-Nelson-24 Barefoot-Unlisted Sør-Reime-33
751
Starting in 1934 or possibly earlier, stamps were issued that were line perforated
10.85 on all sides. To date the Kr. 5,00 stamp has only been noted with this later
perforation gauge. While it is possible that they exist from the earlier issue, data from the
30 August, 1939 Postal Bulletin states that the Kr. 5,00 stamps were being printed at that
time. The same bulletin also mentions that Kr. 1,25 stamps were being printed for use.
The actual existence of this stamp was not verified by the present author until very near
the end of the writing of this book.
RL-32
Denomination: Kr. 1,25 No photo of this stamp
Color: Yellow is currently available.
Usage Dates: Late 1939 through at least January 1941
Notes: This is an extremely rare denomination to
encounter. The main use for this denomination was for
the payment of a quarterly fee outside of the main
listening areas.
Previous catalog numbers: Unlisted in all references
RL-33a
Color: Dark Red in shades.
Usage Dates: 1937? Through at least January 1941
Notes: This issue has a very rough looking print.
These are much less commonly found than RL-32b.
This stamp is usually found cancelled in small towns.
RL-33b
Color: Red in shades.
Usage Dates: 1937? through at least May 1941
Notes: This issue has very smooth appearing print.
This is the easiest stamp of the denomination to locate.
This stamp is usually found cancelled in small towns.
752
RL-34
Color: Brown in shades.
Delivery and Issue Dates: Late 1939?
Usage Dates: Late 1939? through at least January 1941
Notes: This is an unusual denomination to encounter.
The main use for this denomination was for the
payment of a quarterly fee. Such usage is quite rare.
RL-35a
Color: Blue in shades.
Usage Dates: February 1934 through at least January
1940
fee stamps.
This stamp has the same colors as RL-31.
RL-35b
Color: Bright Ultramarine in shades.
Usage Dates: July 1940 through at least January 1941
fee stamps.
This color is much brighter than the other shades that
have been noted.
RL-Test Print
Color: Black
Delivery and Issue Dates: Test print only
Usage Dates: Not known to have been used.
Notes: This is a Black colored test print for the issue
listed here as RL-32.
Brofos-Nelson-Unlisted Barefoot-Unlisted Sør-Reime-29
753
Radio License Fee Control Stamps “Kontroll Merker”
License cards were separated at the bottom from another portion. The control
stamps were attached to this other portion of the card which was then retained by the
Telegrafvesenet. These stamps are much more difficult to locate than the corresponding
license stamps.
Series of 1930
Perforated 11.5 on all sides.
RLK-1
Denomination: No Denomination No photo of this stamp
Color: Red in shades. is currently available.
Usage Dates: June 1930 through at least 1937
Notes:
Brofos-Nelson-Unlisted Barefoot-Unlisted
RLK-2
Denomination: No Denomination
Usage Dates: June 1930 through at least 1937
Notes:
Series of 1934? - 1941

Perforated 10.85 on all sides.
RLK-3
Color: Yellow No photo of this stamp
Delivery and Issue Dates: Late 1939 is currently available.
Usage Dates: Late 1939 through at least January 1941
Notes: No examples of this stamp have been verified.
754
RLK-4
Denomination: No Denomination No photo of this stamp
Color: Red in shades. is currently available.
Usage Dates: 1937? Through at least January 1941
Notes:
RLK-5
Color: Brown in shades.
Delivery and Issue Dates: Late 1939?
Usage Dates: Late 1939? through at least January 1941
Notes: This is a very rare issue to locate.
collection.
Brofos-Nelson-Additional Fee Stamp 4 Barefoot- Fee Stamp 4
RLK-6a
Usage Dates: 1934? through at least January 1941
Brofos collection.
755
RLK-6b
Color: Bright Ultramarine in shades.
Usage Dates: July 1940 through at least January 1941
Brofos collection.
The stamp listed in Brofos-Nelson as number 6

perforated 11 x 10.5 is likely simply an example of RLK-
5. No stamps have been found of the license stamps that
match this perforation. The stamp from the Brofos
collection noted as having this perforation is shown here.
Examinations of the photograph indicate that it is simply
one of the stamps that measures 10.85 on all sides
RLK-Test Print
Color: Black
Delivery and Issue Dates: Test print only
Usage Dates: Not known to have been used.
Notes: This stamp is only known in the form of a black
colored test print.
Previous catalog numbers: Brofos-Nelson-Unlisted Barefoot-Unlisted
756
Radio License Late Fee Stamps (Tilleggsavgift Merker)
If a late payment was made for the radio license fee, a special additional fee of 2
Kroner was assessed.
Two different types were used. The first calls the fee “OPKR. GEBYR
BETALT” – Required Fee Paid. The second type simply reads “TILLEGGS AVGIFT” –
Additional Fee. As was done with the license fee stamps of the later series, a special
Control stamp was printed in the same sheets as the RLT-2 of late fee stamp. It is listed
at the end of the section.
RLT-1
Denomination: Kr. 2
Color: Green in shades.
Notes: This stamp will usually be found on radio
license cards along with examples of RL-30 to RL-34.
This stamp is much more scarce than RLT-2.
collection.
Previous catalog numbers: Brofos-Nelson-1 Barefoot-1 Sør-Reime-T1
RLT-2
Denomination: kr. 2,-
Notes: This stamp will usually be found on radio
license cards along with examples of RL-30 to RL-34.
This stamp is much easier to locate than RLT-1.
Previous catalog numbers: Brofos-Nelson-2 Barefoot-2 Sør-Reime-T2
RLTK-1
Usage Dates: Unknown through 1940?
Notes: This is a very rare stamp. Similar to the control
stamps for the listener license stamps, the method of
use for this stamp makes them very hard to find.
collection.
757
The following pages illustrate a variety of radio license cards. These show the
changes that took place from 1925 to 1941 in the appearance of the cards and stamps.
They also show a variety of unusual usages.
This full sized sheet shows that a radio was licensed for the final
quarter of 1925 along with the entire year of 1926.
758
Shown here are cards from 1927 and 1928. The 1928 card was only used for
the first half of the year. Possibly the owner of the radio sold the radio and no
longer needed to pay the fee
759
Shown here is a card from the second half of 1930 illustrating the new stamp.
Shown here is a rare quarterly usage of RL-33.
760
Shown here is a card for the payment of the fees for all of 1940. Because payment for 1940 was
actually made in 1941 two examples of RL-34b were used in addition to a late fee stamp RLT-2 for
each half year. Below is a card showing the “Outside of Oslo” zone quarterly payment.
761
This may be the most curious card that exists. The radio owner is one of the
great Norwegian philatelists of the 20th Century. In the upper left hand corner
is a notation to please use as many of the small 2 Kroner stamps as possible. It
is the belief of the author that this was done intentionally to create a philatelic
oddity. A total of 3 copies of RLT-2 were used on the card. This does not
seem to match any known fee schedule. Other cards from this same source
show payment of the normal 10 Kroner each half year. This is a truly unique
card with a purely philatelic background.
762
Radio License Fees - 1941 through 1976
Starting in mid-1941 the listening license fees for radios were paid without the
previously used stamps. Cards indicating payment were still required of the radio owner.
A selection of these cards is shown below.
This very unusual card shows the first period that did not require the use of
stamps. It is for an 8 month period from July 1, 1941 through February 28,
1942. This is a very rare card due to the requirement by the Nazi occupying
forces that all radios be turned in to the police. The only people who were
able to retain their radios were those who sympathized with the Nazi
government.
763
Shown are cards for 1947 and 1951. The wording changed slightly over
the years, but the general format of the card remained the same for many
years.
764
Tax Stamps for the Sale of Receivers and Radio Parts

Issues of 1924
The stamps to indicate tax on radio receivers and parts were first issued in 1924.
Stamps through Kr. 2.50 were printed in Green. Stamps from Kr. 3.00 through Kr. 15.00
were printed in Red or Rose-Red, and denominations of Kr. 20.00 and higher were
printed in Violet. The denominations were overprinted in black.
These stamps were issued in a type of coil or roll that
was 3 stamps tall. The top margin of the upper stamp was
imperforate (see RP-4 for an example), while the bottom stamp
had an attached margin paper. See the illustration at right of a
stamp with the margin and control number still attached.
The stamps are perforated at the right and left at a
gauge of 11. The tops and bottoms are rouletted at gauge 7.
The only exceptions are the previously mentioned stamps that
are imperforate at the top. The perforation quality was very
poor resulting in stamps that were difficult to separate. The
stamps measure about 25mm x 33mm.
The stamps were attached to the radio part or container
for the part that was being taxed. The tax rate was 10% of the
purchase price.
RP-1
Delivery Date: Late 1923 or early 1924
Issue Dates: 1924
Notes:
RP-2
Issue Dates: 1924
Notes:
765
RP-3
Issue Dates: 1924
Notes:
RP-4
Issue Dates: 1924
Notes:
RP-5
Issue Dates: 1924
Notes:
766
RP-6
Issue Dates: 1924
Notes:
RP-7a
Issue Dates: 1924
Notes:
RP-7b
Issue Dates: 1924
Notes: This color shade is very rare to find.
collection.
RP-8
Issue Dates: 1924
Notes:
767
RP-9a
Issue Dates: 1924
Notes:
RP-9b
Issue Dates: 1924
Notes: This color shade is very rare to find.
collection,
RP-10
Issue Dates: 1924
Notes:
RP-11
Issue Dates: 1924
Notes:
768
RP-12
Issue Dates: 1924
Notes:
RP-13
Issue Dates: 1924
Notes:
RP-14
Delivery Date: Late 1923 or early 1924 is currently available.
Issue Dates: 1924
Notes:
RP-15
Issue Dates: 1924
Notes:
769
Issues of 1925
This new series appears to have been printed by Knudsen in sheets of 100 stamps.
They are perforated 14.5 x 13.5. The stamps are smaller than the previous issues,
measuring only about 20mm x 24mm. The tax rate remained at 10% of the purchase price
of the part or radio.
RP-16
Issue Dates: 1925
Notes:
RP-17a
Issue Dates: 1925
Notes:
RP-17b
Color: Yellow Green in shades with Black
denomination.
Issue Dates: 1925
Notes:
RP-18
Issue Dates: 1925
Notes:
770

RP-19
Issue Dates: 1925
Notes: As illustrated, several of the known unused
stamps of this denomination have a misplaced
denomination print.
RP-20
Issue Dates: 1925
Notes:
RP-21
Issue Dates: 1925
Notes:
RP-22
Issue Dates: 1925
Notes:
771
RP-23
Issue Dates: 1925
Notes:
RP-24
Issue Dates: 1925
Notes:
RP-25
Issue Dates: 1925
Notes:
RP-26
Issue Dates: 1925
Notes:
772
RP-27
Issue Dates: 1925
Notes: (Off center overprint)
RP-28
Issue Dates: 1925
Notes:
RP-29
Issue Dates: 1925
Brofos collection.
RP-30
Issue Dates: 1925
Notes:
773
RP-31
Issue Dates: 1925
Notes:
The following tag is from a Phillips Radio that was likely sold in the mid 1920’s.
It bears two examples of RP-35, three examples of RP-36, and a single example of RP-
51. While these tags originally came with the radio when purchased, tags such as this
were retained by radio owners in 1941 when they were required to turn in their radios to
the Police. This was a result of the Nazi government ordering the confiscation of all
radio apparatus to limit the underground resistance movement.
These tags were later used in 1945 to help radio owners reclaim their previously
confiscated radios.
774
Issues of 1927?
This series is similar to the issues of 1925, but with an additional overprint that
reads “For salg inntil xxx kr.” The tax rate for this series was 10% of the purchase price.
RP-32
Denomination: Kr. 0.50 For salg inntil 5 kr.
Notes:
RP-33
Notes:
RP-34
Notes:
RP-34 Variety
Notes: This stamp exhibits a unique characteristic in
Norwegian philately with a doubled overprint.
collection.
775
RP-35
Notes:
RP-36
Notes:
RP-37
Notes:
RP-38
Notes:
776
RP-39
Notes: This is a very unusual denomination to
encounter.
collection.
RP-40
encounter.
RP-41
encounter.
RP-42
encounter.
collection.
777
RP-43
Brofos collection.
RP-44
Brofos collection.
Shown below is another tag from a Phillips Radio. It has a single example of RP-51 and
seven examples of RP-61.
778
Issues of 1928
This series is identical to the 1927 series with the exception of the stamp color
being printed in Violet. The color on these stamps is easily altered by light or chemicals.
RP-45
Notes:
RP-46
Brofos collection.
RP-47
Brofos collection.
RP-48
Notes:
779
RP-49
Brofos collection.
RP-50
Notes:
RP-51
Brofos collection.
RP-52
Brofos collection.
780
Issue of 193?
The three known stamps of this issue are very similar to the previous series, but
the main denomination figures lack any serifs and the decimal portion of the
denomination is in a smaller type reminiscent of the Turnover Series 2 stamps of 1936.
Other denominations may exist in this series.
RP-53
Denomination: Kr. 1.00 For salg inntil 10 Kr.
Usage Dates: Likely mid-1930’s
Notes:
RP-54
Denomination: Kr. 1.50 For salg inntil 15 Kr. No photo of this stamp
Notes: The present author has not been able to verify
the existence of this stamp. It is possible that this stamp
was simple a duplicate listing in the Brofos-Nelson
catalog of RP-61.
RP-55
Notes: The only observed example is still on the
original radio tag and is quite oxidized.
RP-56
Notes:
781
Issue of 193?
This stamp is an odd hybrid of the 1925/1927 series, and the two series issued in
the 1930’s. The stamp denomination is Kr. 0.25 in the same font as used in 1925, but the
text at the top is divided the same as the final series that was used in the 1930’s. This is
the only documented appearance of this denomination other than the 1925 stamp.
RP-57
Denomination: Kr. 0.25 For salg inntil 2.50 Kr.
Notes: This stamp has not previously been cataloged.
The two observed specimens of this stamp have slightly
different placement of the 2.50 as compared to the text
line above.
Previous catalog numbers: Brofos-Nelson-“34.5”
Issue of 193?
This stamp is nearly identical to the following series, but the font of the lower
denomination line is like that used on RP-52 and RP-53.
RP-58
Denomination: Kr. 30.00 For salg inntil kr. 300.00
Usage Dates: 193? Through at least 193?
Notes: The illustrated example is the only specimen
known to the author.
RP-59
782
Issues of 193?
This final series again has the change in the arrangement of the overprint with
inntil split between two lines inntil. The denomination line has text that is quite a bit
taller than that used on the previous series. Several denominations have been discovered
since the publication of the Brofos-Nelson reference in 1983. It is likely that other
denominations exist in this series.
RP-60
Notes:
RP-61
Denomination: Kr. 1.50 For salg inntil kr.15.00
Notes: This is the most commonly seen denomination
of this series.
RP-62
Notes:
783
RP-63
Notes:
RP-64
RP-65
Notes:
RP-66
Notes: The illustrated example is the specimen known
to the author.
784
Tax stamps for the sale of Radio Receivers (Radioapparat)
The stamps listed in this part of the chapter are numerous. All were originally
applied directly to the radio receiver equipment. Many denominations are known
covering 4 major series in addition to miscellaneous individual issues. Due to the lack of
material to examine, most issues are not illustrated. The listings are directly from
Brofos/Nelson from 1983 with only a few minor additions and changes.
It should be noted that these stamps are usually found with some form of damage.
Because they were attached directly to the radios, they were often removed with less love
and kindness than most types of revenue stamps.
The stamp denominations state first the price limit of the radio, followed by the
tax amount. All were printed in sheets of 50 stamps. Most likely Fabritius undertook the
printing. The design originated with J. F. Nyberg.
The exact dates of delivery, issue, and usage are for the most part unknown for
these stamps. No information is known about the number of issued stamps. The normal
information listings for these categories have been eliminated in the information below.
Miscellaneous Issues
A few small denomination stamps are known of this stamp design. They do not
fit into the main stamp series that follow. They will be listed near the most likely series
that matched the time frame of their use.
RA-1
Denomination: Krystall Fast Avgift Kr. 0.25
(The denominations is divided into 3 lines)
Delivery, Issue and Usage Dates: Unknown
Notes: This was specifically used for Crystal Radio
Sets. The illustrated stamp is shown courtesy of the
Brofos collection.
RA-2
Denomination: PRIS IKKE OVER Kr. 129.07 Kr.
1.00
Overprinted – Folkemottager
Delivery, Issue and Usage Dates: Possibly 1936
through 1940
Notes: This was intended for “People’s Radio
Receivers.” The price and tax amount were
specifically set by the Government for these radios.
The illustrated stamp is shown courtesy of the
Brofos collection.
785
Series of 1947
These stamps were issued shortly after the end of World War II when radios were
again made legal for the general public to use. Stamps were placed on labels attached to
the back of the radios. The turnover tax rate for these stamps was 6¼% effective 1 July
1947. The fee amount on the radio itself was 10%. See the tax tables at the end of the
book for more information about the tax rates used and the method used to figure them on
the stamps.
RA-3
12.50
RA-4
15.00
RA-5
17.50
Notes: The illustrated stamp is shown courtesy of
RA-6
20.00
Color: Brown with Black denomination.
786
RA-7
22.50
RA-8
25.00
RA-9
27.50
RA-10
30.00
Color: Light Blue with Black denomination.
RA-11
32.50
787
RA-12
35.00
RA-13
37.50
RA-14a
40.00
RA-14b
40.00
Color: Carmine with Black denomination.
RA-15
42.50
788
RA-16
45.00
RA-17
47.50
RA-18
50.00
Color: Dull Violet with Black denomination.
RA-19
52.50
RA-20
55.00
789
RA-21
57.50
RA-22
60.00
RA-23
62.50
RA-24
65.00
RA-25
67.50
790
RA-26
70.00
RA-27
72.50
RA-28
75.00
RA-29
77.50
RA-30
80.00
Notes: Some or all stamps from the bottom row of
the sheet are missing a perforation hole.
791
This is a tag from the back of a radio bearing an example of RA-13. It indicates
the 6¼% turnover tax rate that took effect in July of 1947. Due to the limited usage
period of only 4 years for stamps of this series, they are quite difficult to locate.
Issue of 1949 – Super Tax
RA-31
Denomination: N.R.K. SUPER AVGIFT Kr. 5.-
Issue of 194?
RA-32
1.00
Overprinted – Folkemottager
Notes: This was intended for “People’s Radio
Receivers”
The price and tax amount were specifically set by
the Government for this type of radio.
Brofos collection.
792
Issues of 1951
Effective 9 April, 1951 the turnover tax rate for radios was adjusted to 10%. As a
part of this rate change a whole new series of stamps was issued. The radio tax itself
remained at 10%.
The Yellow colored stamps from this issue are very difficult to reproduce. (RA-75
through RA-94) The most accurate color illustrated is that shown at RA-82.
RA-33
12.50
RA-34
15.00
RA-35
17.50
RA-36
20.00
793
RA-37
22.50
RA-38
25.00
Notes: According to information obtained by
Brofos, the stamp in position 14 in the sheet had an
error in the amount of tax. These stamps were
removed from their respective sheets and destroyed.
Further details are not known.
Brofos collection.
RA-39a
27.50
RA-39b
27.50
Color: Light Brown with Black denomination.
794
RA-40
30.00
RA-41
32.50
RA-42a
35.00
RA-42b
35.00
Color: Ultramarine with Black denomination.
RA-43a
37.50
Notes: This version has the figures of the tax
denomination in different sizes.
795
RA-43b
37.50
RA-43c
37.50
Notes: This stamp has the tax denomination with all
numbers being the same height. It is likely that this
is from a subsequent delivery for the denomination.
RA-44a
40.00
RA-44b
40.00
Color: Dull Carmine with Black denomination.
RA-45a
42.50
796
RA-45b
42.50
RA-46a
45.00
RA-46b
45.00
RA-47
47.50
RA-48a
50.00
797
RA-48b
50.00
Color: Bright Violet with Black denomination.
RA-49a
Denomination: PRIS IKKE OVER Kr. 641.67 Kr. No photo of this stamp
52.50 is currently available.
RA-49b
52.50
Notes: The denomination was not fully listed in
Brofos-Nelson. There was some confusion about
what the sales price amount should be due to the
existence of RA-159 which has the same tax
amount but a different sales price amount.
RA-50a
798
RA-50b
55.00
RA-51a
57.50
RA-51b
57.50
RA-52
60.00
RA-53
62.50
799
RA-54
65.00
RA-55
67.50
RA-56a
RA-56b
70.00
RA-57a
72.50
800
RA-57b
72.50
RA-58
75.00
RA-59
77.50
RA-60 I
80.00
RA-60 II
80.00
Notes: This Plate has a very wide spaced
denomination.
801
RA-60 III
80.00
RA-60 III Variety

80.00
Notes: This variety exhibits a black vertical line to
the right of the 78. This variety occurs on position
13 in the sheet.
Brofos collection.
RA-61
85.00
RA-62
90.00
802
RA-63a No photo of this stamp

Denomination: PRIS IKKE OVER Kr. 1161.11 Kr. is currently available.
95.00
Notes:
RA-63b
95.00
RA-64a
100.00
This version has figures in the tax denomination
that are all the same size.
RA-64b
100.00
Notes: This version has figures in the tax
denomination that are not all the same size.
803
RA-64c
100.00
Notes: This version has figures in the tax
denomination that are not all the same size.
RA-65
105.00
RA-66
110.00
RA-67
115.00
RA-68
120.00
804
RA-69
125.00
RA-70
130.00
RA-71
135.00
RA-71 Variety 1
135.00
Notes: This variation has an extra wide spacing of
the 00 in 1650.00. It occurs on position 4 in the
sheet.
Brofos collection.
805
RA-71 Variety 2
135.00
Notes: This variation has vertically misaligned
placement of the 00 in 1650.00. It occurs on
positions 5 and 44 in the sheet.
Brofos collection.
RA-72
140.00
RA-73
145.00
RA-74
150.00
806
RA-75
155.00
RA-76
160.00
RA-77
165.00
RA-78
170.00
RA-79
175.00
807
RA-80
180.00
RA-81
185.00
RA-82
190.00
RA-83
195.00
RA-84
200.00
808
RA-85
205.00
RA-86
210.00
RA-87
215.00
RA-88
220.00
RA-89
225.00
809
RA-90
230.00
RA-91
235.00
RA-92
240.00
RA-93
245.00
RA-94
250.00
810
Shown below is one of the labels that would have been affixed to the backside of a radio.
The revenue stamp would be affixed in the upper left corner while a separate adhesive tag
bearing the name of the dealer would be affixed to the right portion of the label.
Shown below is a printer’s trial pull for the large size radio revenue stamps. This
is the only example of this trial printing known to the present author.
811
Issues of 1960?
It appears that there may have been multiple printings of many of the higher
denomination stamps in this series. Throughout the series it is noted that some
denominations have been observed to have tax amounts with numerals that are all the
same height, while other denominations have been observed with denominations that are
larger for the Kroner than the Øre parts of the denomination.
The taxation rate used on these stamps is 15% with the turnover tax rate of 10%
also included in the price.
RA-95
18.75
RA-96
22.50
RA-97
26.25
812
RA-98
30.00
RA-99
33.75
RA-100
37.50
RA-101
41.25
RA-102
45.00
813
RA-103
48.75
RA-104
52.50
RA-105
56.25
RA-106
60.00
RA-107
63.75
814
RA-108
67.50
RA-109
71.25
RA-110
75.00
RA-111
78.75
RA-112
82.50
815
RA-113
86.25
RA-114
90.00
RA-115
93.75
RA-116
97.50
RA-117
101.25
816
RA-118
105.00
RA-119
108.75
RA-120
112.50
RA-121
116.25
RA-122
120.00
817
RA-123
127.50
RA-124
135.00
RA-125
142.50
Notes: A typographical error in the Brofos-Nelson
catalog states the tax amount to be 142.00.
Brofos collection.
RA-126
150.00
RA-127
157.50
818
RA-128
165.00
RA-129
172.50
RA-130
180.00
RA-131
187.50
RA-132
195.00
819
RA-133
202.50
RA-133 Variety
202.50
Notes: This variety exhibits a large size 0 in error in
the 00 of the first line of the denomination. This
variety occurs on position 4 in the sheet.
Brofos collection.
RA-134
210.00
RA-135
217.50
820
RA-136
225.00
Denominations above this amount are actually orange in color rather than the Violet as
listed in the Brofos-Nelson catalog.
RA-137
232.50
Color: Bright Orange with Black denomination.
RA-138
240.00
RA-139
247.50
821
RA-139 Variety
247.50
Notes: This variety exhibits a large final 3 in the
first line of the denomination. The variety occurs
on position 27 in the sheet.
Brofos collection.
RA-140
255.00
RA-141a
262.50
Notes: This stamp has the tax denomination with
large and small numbers. It is likely that this is
from the initial delivery for the denomination.
RA-141b
262.50
This stamp has the tax denomination with all
numbers being the same height.
822
RA-142
270.00
RA-143a
277.50
Color: Orange with Black denomination.
RA-143b
277.50
Notes: This version has the tax amount with figures
that are all the same height.
RA-144
285.00
823
RA-145
292.50
RA-146a
300.00
Notes: This stamp has the tax denomination with
large and small numbers. It is likely that this is
from the initial delivery for the denomination.
RA-146b
300.00
Notes: This stamp has the tax denomination with all
numbers being the same height. It is likely that this
is from a subsequent delivery for the denomination.
RA-147
307.50
824
RA-148
315.00
RA-149
322.50
RA-150
330.00
RA-151
337.50
RA-152
345.00
825
RA-153
352.50
RA-154
360.00
RA-155
367.50
Notes: Brofos-Nelson says the tax amount is
367.00. This was a typographical error.
Brofos collection.
RA-156
375.00
826
Issues of 1964 and 1967
The following stamps appear to be from one or more series that are newer than
those shown by Brofos-Nelson. It is likely that one or more full series of stamps were
issued. The potential to add a number of new issues to this listing is great.
Based on the observation of the following stamps, it is the estimate of the present
author that as many as 35 to 80 denominations may have been issued from these series.
Any information about additional denominations is requested by the author.
RA-157
18.75
Notes: It appears that the tax rate of this stamp is
15% of the purchase price of 125.00 as does RA-95.
It does appear however that the portion of the price
allocated to the turnover tax was increased to 12%.
It is probably from 1964.
RA-158
255.00
Notes: It appears that the tax rate of this stamp is 15%
of the purchase price of 1700.00 as does RA-140. It
does appear, however, that the portion of the price
allocated to the turnover tax was increase d to 12%.
RA-159
277.50
Notes: It appears that the tax rate of this stamp is 15%
of the purchase price of 1850.00 as does RA-143. It
does appear, however, that the portion of the price
allocated to the turnover tax was increase d to 12%.
827
RA-160
50.00
Color: Bright Green with Black denomination.
8% of the purchase prices of 625.00 with the
turnover tax included in the base price. It is likely
from 1967.
RA-161
52.50
Brofos collection.
This stamp was originally thought to be Brofos-Nelson
number 49, but the sales denomination does not match
the rate of that series.
It appears that the tax rate of this stamp is 8% of the purchase prices of 656.25 with the
turnover tax included in the base price. It is likely from 1967.
RA-162
57.50
Color: Bright Green with Black denomination.
8% of the purchase price of 718.75 with the
from 1967.
RA-163
60.00
8% of the purchase price of 750.00 with the
from 1967.
828
Issue of 19?? - Motor Boat Radio
This single issue was made for a special taxation rate on radios that could only be
used in motor boats. To qualify, the radio had to be installed in the boat in such a way
that it could not be transferred to be used outside of the boat.
It is not know when this stamp was issued.
RA-164
Denomination: MTR. B. FORSATS FAST
AVGIFT Kr. 1.00
RA-164 Variety
Denomination: M . B. FORSATS FAST AVGIFT
Kr. 1.00
Notes: This variety is found on position 43 of the
sheet. It is missing the TR in MTR
Brofos collection.
829
This group of stamps are similar to the radio receiver stamps but are of a smaller
size. The original use for the stamps was for radio parts, but later these were also used to
indicate the taxes paid on the purchase of radio receivers. Beginning in 1960 through
1967 these same stamps were used on Television sets as well. See See the tax tables at
the end of the book for more information about the tax rates used and the method used to
figure them on the stamps.
Issues of 1947
These stamps were issued shortly after the end of World War II when radios were
again made legal for the general public to use. The stamps from this series enjoyed
extensive use that required the re-printing of some denominations. At least one reprint of
two denominations had stamp tax amounts that were all of the same size, while the
original printing had different size numbers. The stamps in the denominations of Kr.
4.00 through 9.00 may exist in both the Carmine as well as the Vermilion colors.
The turnover tax rate for these stamps was 6¼% effective 1 July 1947. The fee
amount on the radio and/or parts was 10%.
R-1
Denomination: PRIS IKKE OVER Kr. 2.93 INKL
STEMPEL Kr. 0.25
Brofos collection.
R-2
STEMPEL Kr. 0.50
Brofos collection.
R-3a
STEMPEL Kr. 1.00
830
R-3b
STEMPEL Kr. 1.00
Notes: The denomination has the numerals of 1.00 all
the same size.
collection.
R-4a
STEMPEL Kr. 1.50
Notes: The denomination has a large 1 and small 50.
R-4b
STEMPEL Kr. 1.50
Notes: The denomination has the numerals of 1.50 all
the same size.
R-5
STEMPEL Kr. 2.00
Brofos collection.
831
R-6a
STEMPEL Kr. 3.00
Brofos collection.
R-6b
STEMPEL Kr. 3.00
R-7
STEMPEL Kr. 4.00
Brofos collection.
R-8
STEMPEL Kr. 5.00
Brofos collection.
832
R-9
STEMPEL Kr. 6.00
Brofos collection.
R-10
STEMPEL Kr. 7.00
Brofos collection.
R-11
STEMPEL Kr. 8.00
Brofos collection.
R-12
STEMPEL Kr. 9.00
Brofos collection.
833
R-13
STEMPEL Kr. 10.00
Brofos collection.
R-14
STEMPEL Kr. 12.50
Brofos collection.
R-15
STEMPEL Kr. 15.00
Brofos collection.
Shown below is an original tube box bearing an example of R-4a
834
Issues of 1951
Effective 9 April, 1951 the turnover tax rate for radios was adjusted to 10%. As a
part of this rate change a whole new series of stamps was issued. The radio tax itself
remained at 10%
R-16
STEMPEL Kr. 0.25
Brofos collection.
R-17a
STEMPEL Kr. 0.50
R-17b
STEMPEL Kr. 0.50
Brofos collection.
R-17b Variety
STEMPEL Kr. 0.50
Notes: This variety is a double transfer of the black
printing on the back of the stamp.
collection.
835
R-18a
STEMPEL Kr. 1.00
Notes: Minor shades of color have been noted.
This is one of the most commonly seen denominations
of this type of stamp.
R-18b
STEMPEL Kr. 1.00
Color: Light Green in shades with Black denomination.
R-19
STEMPEL Kr. 1.50
Color: Brown in shades with Black denomination.
R-19 Variety
STEMPEL Kr. 1.50
Color: Brown in shades with Black denomination.
Notes: The numbers in the 1.50 portion of the
denomination are all the same height. This error occurs
on position 28 in the sheet.
collection.
836
R-20a
STEMPEL Kr. 2.00
Color: Light Greenish-Blue with Black denomination.
R-20b
STEMPEL Kr. 2.00
Notes: In addition to having a different color, this
stamp also has slightly different placement of the
denomination lines relative to each other.
R-21
STEMPEL Kr. 3.00
Brofos collection.
R-22a
STEMPEL Kr. 4.00
Brofos collection.
837
R-22b
STEMPEL Kr. 4.00
Brofos collection.
R-23
STEMPEL Kr. 5.00
Brofos collection.
R-24
STEMPEL Kr. 6.00
Brofos collection.
R-25
STEMPEL Kr. 7.00
Brofos collection.
838
R-25 Variety
STEMPEL Kr. 7.00
Notes: This variation exhibits a denomination of 85.55
rather than 85.56. The variety occurs as position 3 in
the sheet.
collection.
R-26
STEMPEL Kr. 8.00
Brofos collection.
R-27
STEMPEL Kr. 9.00
Brofos collection.
R-28
STEMPEL Kr. 10.00
Brofos collection.
839
R-29
STEMPEL Kr. 12.50
R-30
STEMPEL Kr. 15.00
Brofos collection.
R-31
STEMPEL Kr. 17.50
Brofos collection.
R-32
STEMPEL Kr. 20.00
Brofos collection.
840
R-33
Denomination: PRIS IKKE OVER Kr. 275.00 INKL No photo of this stamp
STEMPEL Kr. 22.50 is currently available.
R-34
STEMPEL Kr. 25.00
Brofos collection.
R-35
STEMPEL Kr. 27.50
Brofos collection.
R-36
STEMPEL Kr. 30.00
Brofos collection.
841
R-37
STEMPEL Kr. 32.50
Brofos collection.
R-38
STEMPEL Kr. 35.00
Brofos collection.
R-39
STEMPEL Kr. 37.50
Brofos collection.
R-40
STEMPEL Kr. 40.00
Brofos collection.
842
R-41
STEMPEL Kr. 42.50
Brofos collection.
R-42
STEMPEL Kr. 45.00
Brofos collection.
R-43
STEMPEL Kr. 47.50
Brofos collection.
R-44
STEMPEL Kr. 50.00
Brofos collection.
843
R-44 Variety
STEMPEL Kr. 50.00
Notes: The price portion of the stamp denomination
reads 511.11 rather than 611.11.
This significant error occurs on position 96 of the sheet.
collection.
Shown below is a trial proof printing for the base stamp used on this smaller
design of radio revenue stamps. At least three example of this proof are known. It is
possible that other examples may exist as well.
844
Issues of 1960
The tax rate used for this series of stamps is 15% with the turnover tax rate of
10% also included in the price.
R-45
STEMPEL Kr. 0.75
Brofos collection.
R-46
STEMPEL Kr. 1.50
Brofos collection.
R-47
STEMPEL Kr. 2.25
Brofos collection.
R-48
STEMPEL Kr. 3.00
Brofos collection.
845
R-49
STEMPEL Kr. 4.50
R-50
STEMPEL Kr. 6.00
Brofos collection.
R-51
STEMPEL Kr. 7.50
Brofos collection.
R-52
STEMPEL Kr. 9.00
Brofos collection.
846
R-53
STEMPEL Kr. 10.50
Brofos collection.
R-54
STEMPEL Kr.12.00
Brofos collection.
R-55
STEMPEL Kr. 13.50
Brofos collection.
R-56
STEMPEL Kr. 15.00
Brofos collection.
847
R-57
STEMPEL Kr. 18.75
Brofos collection.
R-58
STEMPEL Kr. 22.50
Brofos collection.
R-59
STEMPEL Kr. 26.25
Brofos collection.
R-60
STEMPEL Kr. 30.00
Brofos collection.
848
R-61
STEMPEL Kr. 33.75
Brofos collection.
R-62
STEMPEL Kr. 37.50
Brofos collection.
R-63
STEMPEL Kr. 41.25
Brofos collection.
R-64 through R-67 were incorrectly listed in the Brofos-Nelson catalog as being
Ultramarine, but are in fact Vermilion in color.
R-64
STEMPEL Kr. 45.00
Brofos collection.
849
R-65
STEMPEL Kr. 48.75
Brofos collection.
R-66
STEMPEL Kr. 52.50
Brofos collection.
R-67
STEMPEL Kr. 56.25
Brofos collection.
R-68
STEMPEL Kr. 60.00
Brofos collection.
850
R-69
STEMPEL Kr. 63.75
Brofos collection.
R-70
STEMPEL Kr. 67.50
Brofos collection.
R-71
STEMPEL Kr. 71.25
Brofos collection.
R-72
STEMPEL Kr. 75.00
Brofos collection.
851
Issues of 1964
A stamp has been located that does not fit into the tax rates charged on previously listed
issues. The stamp seems to match the 1964 tax rate of 15% with a turnover tax rate of
12% being included in the price. It is likely that a full set of stamps was issued along
with this single known issue.
R-73
STEMPEL Kr. 37.50
Color: Light Blue with Black denomination.?
Issues of 1967 - Old Design
The following stamps have an 8% rate that took effect in 1967. They were issued at the
same tax rates used for the stamps on the following pages. These may have been issued
as a short term set of stamps prior to the issuance of the following series. It is likely that
a full set of stamps was issued along with these few known issues.
R-74
STEMPEL Kr. 30.00
R-75
STEMPEL Kr. 45.00
852
R-76
STEMPEL Kr. 47.50
Notes: The denomination figures of 47.50 are all the
same size.
Shown below is the only currently known example of R-75. It is on the original label
from the back of a radio. The label notes the turnover tax rate of 12% that went into
effect 1 December 1964, but the stamp itself indicates an 8% taxation of the final sales
price. This stamp would have been used in 1967 through 1969 when the radio tax was
based on the final sales amount rather than the base price of the radio prior to the
turnover taxation.
853
Issues of 1967 – New Design
This series of stamps has not previously been cataloged in the major reference
works, but a partial listing of values is listed on the NHRF website at
http://www.nrhf.no/nrhf-stempel.html. The tax rate is 8% of the final sales amount.
These closely resemble the TV tax stamps covered in the next chapter, and it is assumed
that they were printed and issued at about the same time in 1967. Several of the lower
denominations seem to appear more regularly in mint condition than used. All are
printed in sheets of 100 by Norges Banks Seddeltrykkeri, and are perforated 13x13. The
paper is a dull fluorescent white probably from Alvoen or possibly from Borregaard.
R-77
Denomination: PRIS IKKE OVER Kr. 50 INKL
STEMPEL Kr. 4
Usage Dates: 1967 through December 31, 1969
R-78
STEMPEL Kr. 8
R-79
STEMPEL Kr. 16
854
R-80
STEMPEL Kr. 32
R-81
STEMPEL Kr. 48
R-82
STEMPEL Kr. 64
R-83
STEMPEL Kr. 80
855
R-84
Denomination: PRIS IKKE OVER Kr. 1250 INKL No photo of this stamp
STEMPEL Kr. 100 is currently available.
R-85
Notes: This denomination has not been observed or
reported, but it is assumed that it was issued based on
the existence of the stamps at R-83 and R-87.
R-86
Notes: This denomination has not been observed or
reported, but it is assumed that it was issued based on
the existence of the stamps at R-83 and R-87.
R-87
STEMPEL Kr. 160
It is likely that additional higher denominations were produced. Nothing higher than 160
Kroner tax amount of the R-86 stamp has been reported at the time of this writing.
856
Radio Tax Exemption Stamps
For various reasons, some radios were not taxed. These received their own
special stamps to note their exempt status.
The first two stamps shown are imperforate. These may very well be the newest
issues of this type. The other stamps are similar to the radio apparatus stamps used
during the 1940’s through the 1960’s.
RE-1a
Denomination: N.R.K. STEMPELAVGIFT
IKKE BETALT
Color: Black and Red
Notes: The illustrated stamp is shown courtesy
RE-1b
Denomination: N.R.K. STEMPELAVGIFT
IKKE BETALT
Color: Blue and Red
RE-2
Denomination: Fri stempelavgift –
RIKSUTVALGETS
Color: Orange-Yellow with Black Overprint
Notes: This stamp is printed on a normal radio receiver
base stamp, but with exempt status in the overprinted
text.
857
RE-3
Denomination: Fri stempelavgift. Kun for utenlandsk
diplomatisk personell. Ved videresalg må stempelavgift
betales.
(Free from fee. Only for foreign diplomatic personnel.
With resale must the tax be paid.)
Color: Light Green with Black Overprint
Notes: This stamp is printed on a normal radio receiver
base stamp, but with exempt status in the overprinted
text.
collection.
Shown below is an example of RE-2 used on a card. This is a very rare stamp to find
having actually been used. The scan was taken from a color copy and may not accurately
represent the actual color of the stamp.
858
CHAPTER 7 – TELEVISION TAX STAMPS

The majority of the information in this chapter is taken from two short but
informative articles published in the publication Stempelmerket and the subsequent
article in the March 1996 volume of Luren. The information was assembled and written
by Bjørn Hafsten. Prior to the publication of these small articles, no published
information was available. They have not been cataloged previously.
At the time of the introduction of television in Norway in the early 1960’s, a tax
similar to that on radios and radio parts was implemented. For the first few years regular
radio tax stamps were utilized to indicate tax payment. Beginning in the middle of the
year in 1967, new stamps were taken into use, which were made specifically for use on
televisions and television parts.
The use of TV stamps ended on December 31, 1969. Norges Bank was instructed
to destroy the printing plates in November 1974.
Similar to the radio tax stamps in Chapter 6, most stamps of this type were simply
placed on the piece of equipment that was being sold. Cancellations were only used by
some companies, so some stamps that were used can generally be identified as having
partial or no gum. An example of TV-3 has been seen used as payment for the taxes on a
tape recorder.
The stamps are printed as regular small denomination size radio tax stamps with
an added overprint which states TV m.v. (Television value added tax) As with the radio
stamps the maximum selling price as well as the tax amount are shown. All are printed in
sheets of 100 stamps by Norges Banks Seddeltrykkeri, and are perforated 13x13. The
paper is a dull fluorescent white probably from Alvoen or possibly from Borregaard.
TV-1
STEMPEL Kr. 5
Color: Light Red base print with Black Overprint.
Usage Dates: Mid 1967 through December 31, 1969
The initial 1967 delivery was for 150,000 stamps with an
additional 80,000 delivered 16 June, 1969.
TV-2
STEMPEL Kr. 11
859
TV-3
STEMPEL Kr. 22
Color: Light Red with Black Overprint.
additional 60,000 delivered 11 April, 1969.
TV-4
STEMPEL Kr. 44 No photo of this stamp
Color: Light Red base print with Black Overprint. is currently available.
The initial 1967 delivery was for 50,000 stamps with
additional deliveries 40,000 on 30 July, 1968, 60,000 on 11
April, 1969, and 100,000 on 11 November, 1969.
The total amount of stamps actually released is probably
much smaller since the final delivery was made only a few
days before the use of the stamps ended.
TV-5
TV-6
additional 20,000 delivered 7 October, 1969.
860
TV-7
TV-8
TV-9
STEMPEL Kr. 165
TV-10
STEMPEL Kr. 190
TV-11
861
TV-12
STEMPEL Kr. 250
TV-13
STEMPEL Kr. 275
TV-14
STEMPEL Kr. 300
TV-15
STEMPEL Kr. 330
Delivery Date: 18 April, 1967 is currently available.
862
TV-16
TV-17
Shown below is the model tag from the back of a television. Attached is an example of
TV-14.
863
CHAPTER 8 – LEATHER TAX STAMPS (Læravgiftmerker)

Leather tax stamps were issued for two separate, relatively short, periods of time
in the 1940’s. Like many other items during World War II, leather was in short supply
and was rationed.
A tax was levied on leather products in 1943 and again after the end of the war
during 1945 to 1946. These were applied to wholesale invoices in the same manner as
the turnover tax stamps shown in Chapter 4.
Both series are printed on very thick unwatermarked paper. The likely printer
would have been Fabritius. All stamps are comb perforated 14.5 x 13.5. The 1943 series
was perforated from right to left across the sheet of 100 stamps, while the 1945 series
was perforated from left to right.
Series of 1943 – NORGES LÆRSTYRE
This series was valid from 4 January through 30 September, 1943. This series
was issued by the Leather Administration of the Commerce Department. Observations of
a number of stamps indicate that only a single delivery of each denomination took place.
According to information obtained by Brofos, the total issue of stamps from this
series had a combined face value of 369,000 Kroner.
LA-1
Delivery Date: Prior to 4 January, 1943
Usage Dates: 4 January, 1943 through 30 September,
1943
Notes:
LA-2
1943
Notes:
864
LA-3
1943
Notes:
LA-4
1943
Notes:
LA-5
1943
Notes:
LA-6
1943
Notes:
865
LA-7
1943
Notes:
LA-8
1943
Notes:
LA-9
1943
Notes:
LA-10
1943
Notes:
866
LA-11
1943
Notes:
LA-12
1943
Notes:
LA-13
1943
Notes:
LA-14
1943
Notes: The illustrated example is shown courtesy of the
Brofos collection.
867
LA-15
1943
Notes:
LA-16
1943
Brofos collection.
LA-17
1943
Notes:
868
Series of 1945 – LÆR KONTORET
This series was valid from 1 October, 1945 through 1 July, 1946. This series was
issued by the Leather Office of the Department of Supply and Reconstruction. According
to information obtained by Brofos, a total of 879,000 stamps were printed for all
denominations combined.
The three lowest denominations were apparently printed twice each based on the
existence of 2 shades for these stamps. The stamps from this series seem to be less
common than the first series.
LA-18a
Usage Dates: 1 October, 1945 through 1 July, 1946
Notes: Stamps from this color group are much easier to
locate than those of the following group.
Previous catalog numbers: Brofos-Nelson-18a Barefoot-18
LA-18b
Notes: Stamps from this color group are much more
difficult to locate than those of the preceding group.
The illustrated example is shown courtesy of the Brofos
collection.
Previous catalog numbers: Brofos-Nelson-18b Barefoot-18
LA-19a
Notes:
869
LA-19b
This color was not listed in the Brofos-Nelson catalog.
LA-20a
Notes: Stamps from this color group are much easier to
locate than those of the following group.
Previous catalog numbers: Brofos-Nelson-20a Barefoot-20
LA-20b
collection.
Previous catalog numbers: Brofos-Nelson-20b Barefoot-20
870
LA-21
Notes:
LA-22
Notes:
LA-23
Notes:
LA-24
Notes:
871
LA-25
Notes:
LA-26
Notes:
LA-27
Notes:
LA-28
Notes:
872
LA-29
Notes:
LA-30
Notes: This is a very rarely encountered stamp.
Shown here is an extremely rare block of LA-29. This block is shown courtesy of the
Brofos collection.
873
The document shown here is from the second usage period for these stamps.
874
A tax on leather items existed prior to the specific usage periods of the leather stamps.
The block of Turnover Tax stamp OA-5 shown below was used in by A/S Rygge
Skofabrik which was a shoe manufacturer. The additional examples of OA-2, OA-4, and
OA-6 show similar cancels from other shoe manufacturers. These would have been used
to pay the leather tax that was in place during the 1930’s.
875
CHAPTER 9 – ALMANAC FEE STAMPS (Almanakkmerker)

The University of Christiania (Oslo) was granted the monopolistic right to print
almanacs by a royal letter from King Frederick VI dated 10 April, 1812 in Copenhagen.
This was followed by a royal resolution of 7 December, 1914. The university itself has
never been the issuer of these almanacs. This right to print these books has always been
contracted out either through an auction process or by the solicitation of bids.
The first almanacs under this system were printed by book printer Jacob Lehmann
in Christiania and Trondhjem. He paid 900 Speciedaler for the printing of 50,000 books.
These almanacs were required to be sold at postal offices and book dealers around the
country at a set price of 16 Skilling.
During 1816-1817 the printer was Christopher Grøndahl. A number of
complaints were made about shortages of almanacs during these years resulting in the
return to Jacob Lehmann in 1818. Lehmann retained the right to print almanacs until his
death in 1828. Lehmann’s widow continued with the printing until 1840.
J. W. Cappelen took over printing from 1841 to 1845 with the printing taking
place in Copenhagen. This caused a decision that printing must take place in Norway. In
1846 this was further defined that the printing must take place in Christiania. The
payment to the University at this time was 1700 Speciedaler per year.
The printer for 1846 to 1858 was P.T. Maling. He paid 2106 Speciedaler initially,
and 2200 Speciedaler toward the end of the contract period. For 1859 through 1865 the
contract was awarded to W. C. Fabritius for 2505 Speciedaler per year. From 1866
through 1876 it was shared by Fabritius and Maling together. The fee was raised in 1874
to 3500 Speciedaler. From 1877 through 1898 Jacob Dybwad was the contracted printer.
He paid 20,000 Kroner from 1877 to 1879, and 28,300 for 1880 to 1898.
In 1899 the highest bid was from W. C. Fabritius and Sons. They held the
contract from 1899 to 1906. In 1899 the tax amount was 32,500 Kroner which was raised
to 40,500 Kroner in 1900. From 1907 to 1912 the contract again went to Jacob Dybwad.
Finally in 1913 the contract went to Emil Moestue. The tax in 1917 was 60,000
Kroner. In 1921 it was 96,000. By 1944 the tax was 201,000 Kroner per year.
Almanac stamps represent the payment of a fee to the University of Oslo that held
a monopoly on the production of almanacs and calendars in Norway. A nearly identical
system was also in place in Denmark but no stamps were issued.
While the stamps themselves state that they are for use on almanacs, nearly all
stamps observed on their original documents are attached to or printed directly on
calendars.
An unpublished manuscript written by Olav Røsholm c. 1935 provides some
interesting insights into the chronology of the earliest undated stamp issues. Information
from this manuscript has been used to reorganize how some of the earliest stamps are
listed.
With the exception of the provisional issue of AL-5 and one preprinted stamp
from 1985 (ALP-75f), all of the almanac stamps reviewed by the present author are
printed in a negative print with a colored background and uncolored lettering.
The use of almanac stamps continued until 1987 when the system was abolished.
It should be noted that 1988 pre-printed stamps do exist. They are listed at the end of this
chapter, but are not in reality revenue stamps.
876
The chapter will be divided into sections to cover the stamps from various printers
as well as the preprinted markings that came about in later years.
Many thanks also to Geir Sør-Reime for helping to clarify much of the
information about stamps issued after 1959, to include dozens of photographs of adhesive
and pre-printed stamps. This time period still needs greater research to get a more
complete picture of the stamps that were issued.
Issues of Jacob Dybwad A/S 1877 to 1898
It was the opinion of researcher Olav Røsholm, that during this period the
Dybwad firm only used a rubber stamp marked with the firm name and the words
Almanak Stempel. This is similar to the system used in Denmark for the marking and
payment of the almanac fees. The item listed by Røsholm as a 1906 issue has been
placed in this earlier time period due to the fact that Dybwad did not have the contract for
printing in 1906.
AL-1
Color: Unknown color hand stamp applied directly to No photo of this stamp
the taxed item. is currently available.
Usage Dates: Approximately 1877 to 1898
Notes: The unpublished manuscript of Olav Røsholm
only gives a vague description of these handstamps.
Previous catalog numbers: Previously unlisted.
AL-2
Color: Black on Yellow paper.
Usage Dates: 1898?
Notes: The unpublished manuscript of Olav Røsholm
states that the usage date for this item was specifically
in 1906. While it may have been used in 1907, it is
more likely from the final year(s) of this earlier period
of Dybwad’s contracts.
This stamp is round. This is a very rare issue to locate.
Illustration courtesy of the Brofos collection.
AL-3
Color: Dark Green on light green paper.
Usage Dates: 1892?
Notes: This stamp is round. This is a very rare issue to
locate.
877
Issues of W. C. Fabritius & Søn A/S 1899 to 1905
W. C. Fabritius and Son received the printing contract beginning in 1899. This
was apparently a short lived single contract period of 7 years.
Brofos-Nelson originally assigned both issues from this printer to the entire time
period of 1899 through 1906. Based on information from the Røsholm manuscript,
specific usage dates can be given. It is possible that earlier years may also have had
stamps that have not yet been discovered. It is also possible that Fabritius may have used
a handstamp similar to that of AL-1 and those used in Denmark.
AL-4
Color: Green
Usage Dates: 1904
Notes: Brofos-Nelson lists the usage period for this
stamp at 1899 to 1906.
This stamp is round with a colored scalloped edge. The
design is embossed.
AL-5a
Color: Dark Blue
Usage Dates: 1905
This stamp is round with an uncolored scalloped edge.
The design is embossed.
AL-5b
Color: Blue
Usage Dates: 1905
This stamp is round with an uncolored scalloped edge.
The design is embossed.
This stamp has a slightly different placement of the
letters in the design than the previous stamp.
878
Issues of Jacob Dybwad A/S 1907 to 1912
Dybwad was again given the contract in 1907. This arrangement lasted only 6
years before being awarded to another contractor. Similar to the Fabritius issues, all but
one of these stamp issues (AL-5) were issued with embossed designs.
Røsholm states that he was able to purchase all of the regular embossed Dybwad
issues directly from the Dybwad company from their stock of remainders. He was
charged the amount of 23 Øre per stamp. It is possible that this was the original amount
that would have been paid to the University for the right to print the calendars and
almanacs.
AL-6
Color: Red on White paper.
Usage Dates: 1907
Notes: This stamp was apparently a provisional issue in
1907 sent out prior to or possibly after AL-7. It is
extremely rare to locate.
The stamp design measures 15mm x 14mm.
AL-7
Color: Orange Red
Usage Dates: 1907
Notes: This stamp is the regular issue for this year.
The stamp is round with an embossed design. It
measures 19mm.
The design for 1907 has a nearly triangular shield
without a crown that differs from the following years.
Shown below is an advertising label indicating that Jacob Dybwad was an authorized
almanac seller.
879
AL-8
Color: Ultramarine
Usage Dates: 1908
Notes: The stamp is round with an embossed design. It
measures 19mm.
The design for 1908 is the standard design that is used
on all issues through 1912. The coat-of-arms shown is
the official royal design as was adopted in 1905.
AL-9
Color: Green
Usage Dates: 1909
measures 19mm.
All of the various years seem to be of similar rarity. All
are difficult to locate.
AL-10
Color: Dark Brown
Usage Dates: 1910
measures 19mm.
AL-11
Color: Blue
Usage Dates: 1911
measures 19mm.
880
AL-12
Color: Yellow
Usage Dates: 1912
measures 19mm.
The design for 1908 is the standard design that is used
on all issues through 1912.
collection.
Shown below is an example of AL-8 on a calendar postcard. This is a correct use of this
stamp.
881
Issues of Emil Moestue A/S 1913 to 1987
ADHESIVE STAMPS
Emil Moestue A/S won the right to be the contracted printer starting with the
1913 issues. This contractual arrangement lasted for many years. Some time after 1971
but prior to 1980, the sole source nature of the contract with Moestue was changed so that
other companies could print calendars and almanacs.
While the stamps issued in later years changed to reflect the removal of the
Moestue name, the stamps continued to be printed by Moestue through the end of the
program in 1987.
It should be noted that with exception of color, most data about the stamps from
1960 through 1979 is not known to the present author.
The perforation gauge used on the various issues changes over the years. All are
line perforated with the exception of the imperforate error stamps of 1913, and the 1986
and 1987 issues which appear to have been produced by a process that perforated the
entire sheet at one time. Perforation gauges used are as follows:
1913-1926 11.5 x 11.5

1927-1928 10.75 x 10.75
1929-1942, 49, 57, 60-84 12.5 x 12.5
1943-1948, 1950-1956, 1958-1959 12 x 12
1985 Line Perforated 13.25 x 13.25
1986-1987 Sheet Perforated 13.25 x 13.25
The design size is variable over time as well. The following sizes have been
recorded:
1913-1958, 68-70, 72, 75 15mm x 17mm

1959, 1971-72 15.5mm x 17.5mm
1967 14.5mm x 16.5mm
1962, 1977-87 16mm x 18mm
Stamps from some years have not been directly observed and their exact sizes are
not known. The present author would appreciate any additional information that can be
provided in this area.
882
ALMANAK - Issues 1913-1924

Stamps have the text ALMANAK STEMPEL date EMIL MOESTUE A/S
The stamps of the first two years of this group are printed on toned paper similar
to some Swedish postage stamps of the era. Those from all subsequent years are printed
on white or near white paper. Some stamps from many different years will show faint
signs of printed guide lines which were possibly intended to help line up the perforator.
AL-13a
Color: Dark Blue on Blue paper
Usage Dates: 1913
Notes: An example has been seen with sheet margin
paper verifying that all stamps are perforated on all
sides.
Line perforated 11.5 x 11.5.
AL-13b
Color: Dark Blue on Blue paper
Usage Dates: 1913
Notes: This is the only imperforate variety known of
the almanac stamps.
AL-14
Color: Red on Rose paper
Usage Dates: 1914
Notes: Line perforated 11.5 x 11.5.
AL-15
Color: Green
Usage Dates: 1915
883
AL-16
Color: Orange-Yellow
Usage Dates: 1916
AL-17
Color: Brown
Usage Dates: 1917
AL-18
Color: Violet
Usage Dates: 1918
AL-19
Color: Dark Grey
Usage Dates: 1919
AL-20
Color: Grey-Green
Usage Dates: 1920
884
AL-21
Color: Blue
Usage Dates: 1921
AL-22
Color: Brown
Usage Dates: 1922
AL-23
Color: Dark Forest Green
Usage Dates: 1923
AL-24
Color: Red
Usage Dates: 1924
885
AL-24 Variety
Color: Red
Usage Dates: 1924
It was thought that this stamp was a simple over-inking
that produced this unusual error, but in fact it appears
that this is a true plate flaw resulting in a misspelled
name of EMII rather than EMIL. Examination of a
nearly complete sheet from the Moestue archives shows
that this error was present in six positions of the sheet;
positions 14, 18, 54, 58, 60, and 98.
It should be noted that the sheet made available for
study was missing positions 81 and 91 in the sheet. It is
unlikely but possible that error stamps could be
contained in either of those positions.
Many stamps from the 1920’s and 1930’s are known to have perforations that run
through the edge of the design as is illustrated in the stamp shown above. An extreme
example of mis-perforation is shown below from 1938. This stamp is well centered on 3
sides but extends to the left far enough to include a significant portion of the next stamp.
886
ALMANAKK - Issues 1925-1974

Stamps have the text ALMANAKK STEMPEL date EMIL MOESTUE A/S
As a part of the evolution of the Norwegian language, the spelling changed from
one K to KK at the end of the word ALMANAKK. This spelling is retained for the
remainder of the use of almanac stamps.
It has been observed that stamps printed as early as 1944, and possibly earlier,
were produced without any sort of sheet selvage. This resulted in sheet edge stamps
being perforated on only 2 or 3 sides. This has been observed on stamps as late as 1959
with the phenomenon reappearing in 1985 for a single year.
AL-25
Color: Yellow-Orange
Usage Dates: 1925
AL-26
Color: Violet
Usage Dates: 1926
AL-27
Color: Dark Orange
Usage Dates: 1927
887
AL-28
Color: Dark Blue
Usage Dates: 1928
AL-29
Color: Green
Usage Dates: 1929
The partial sheet in the Brofos collection has the right
marginal paper with an extra set of vertical
perforations. The upper right corner of the sheet is
shown below
AL-30
Color: Red
Usage Dates: 1930
888
AL-31
Color: Light Violet
Usage Dates: 1931
AL-32a
Usage Dates: 1932
AL-32b
Color: Light Ultramarine
Usage Dates: 1932
Illustrated stamp shown courtesy of the Brofos
collection.
AL-33
Color: Orange-Red
Usage Dates: 1933
889
AL-34
Color: Sea Green
Usage Dates: 1934
AL-35
Color: Brown
Usage Dates: 1935
AL-36
Color: Violet
Usage Dates: 1936
AL-37
Color: Red
Usage Dates: 1937
AL-38
Color: Blue
Usage Dates: 1938
890
AL-38
Color: Orange-Red
Usage Dates: 1939
AL-40
Color: Green
Usage Dates: 1940
AL-41
Color: Red-Violet
Usage Dates: 1941
AL-42
Color: Red
Usage Dates: 1942
891
AL-43
Color: Dark Brown
Usage Dates: 1943
Notes: Line perforated 12 x 12.
AL-44
Color: Ultramarine
Usage Dates: 1944
The sheets this year were imperforate at the left and
right edges of the sheet.
AL-45
Color: Dark Grey-Green
Usage Dates: 1945
The sheets this year were imperforate on all edges of
the sheet.
AL-46
Color: Violet
Usage Dates: 1946
the sheet.
892
AL-47
Color: Grey-Green
Usage Dates: 1947
the sheet.
AL-48
Color: Red
Usage Dates: 1948
the sheet.
AL-49
Color: Light Blue
Usage Dates: 1949
AL-50
Color: Mustard Yellow
Usage Dates: 1950
893
AL-51
Color: Red-Violet
Usage Dates: 1951
The sheets this year were imperforate at the top and
bottom edges of the sheet.
AL-52
Color: Ultramarine
Usage Dates: 1952
AL-53
Color: Light Green
Usage Dates: 1953
right edges of the sheet. It us unknown if the bottom
edge was perforated.
AL-54
Color: Red-Orange
Usage Dates: 1954
894
AL-55
Color: Violet
Usage Dates: 1955
AL-56
Color: Red
Usage Dates: 1956
AL-57
Color: Light Green
Usage Dates: 1957
the sheet.
AL-58
Color: Yellow
Usage Dates: 1958
895
AL-59
Color: Red
Usage Dates: 1959
AL-60
Color: Ultramarine
Usage Dates: 1960
AL-61
Color: Dark Green No photo of this stamp
Usage Dates: 1961 is currently available.
AL-62
Color: Blue Violet
Usage Dates: 1962
AL-63
Color: Mustard Yellow No photo of this stamp
896
AL-64
Color: Red No photo of this stamp
AL-65
Color: Ultramarine No photo of this stamp
AL-66
Color: Green
Usage Dates: 1966
AL-67
Color: Red-Violet
Usage Dates: 1967
AL-68
Color: Yellow-Orange
Usage Dates: 1968
897
AL-69
Color: Red-Orange
Usage Dates: 1969
AL-70
Color: Dark Blue
Usage Dates: 1970
The sheets this year were imperforate at the right and
possibly other edges of the sheet.
AL-71
Color: Green
Usage Dates: 1971
AL-72
Color: Red-Violet
Usage Dates: 1972
898
AL-73
Color: Orange
Usage Dates: 1973
AL-74
Color: Red
Usage Dates: 1974
Shown below is a portion of the back page of a large 1982 calendar bearing an example
of AL-82B.
899
Issues 1975?-1987 with no printer markings.
These stamps have the simple text ALMANAKK (date) STEMPEL. It is interesting to
note that the stamps from 1977 and 1978 revert back to the old design. It is possible that
both types may exist for 1975 through 1978 or longer. The earliest verified issue at this
time without a printer name is 1975. Unlike the pre-printed stamps, no evidence has been
found that both types were issued at the same time.
AL-75
Color: Light Blue
Usage Dates: 1975
AL-76
Color: Green
Usage Dates: 1976
AL-77
Color: Blue Violet
Usage Dates: 1977
AL-78
Color: Orange
Usage Dates: 1978
900
AL-79 No photo of this stamp

Color: Red is currently available.
Usage Dates: 1979
AL-80
Color: Ultramarine
Usage Dates: 1980
AL-81
Color: Green
Usage Dates: 1981
AL-82A
Color: Violet No photo of this stamp
Notes: Rouletted 8.5 x 8.5.
This stamp is listed in Brofos-Nelson, but has not been
observed by the present author.
901
AL-82B
Color: Violet
Usage Dates: 1982
AL-83
Color: Yellow
Usage Dates: 1983
AL-84
Color: Red
Usage Dates: 1984
AL-85
Color: Ultramarine
Usage Dates: 1985
It appears that stamps from the left side of the sheet
have a natural straight edge. It is possible that stamps
from the right edge have the same phenomenon.
902
The final two stamps issued under the almanac program have a different look than
that of previous years. They were again printed by the Moestue company who was also a
producer of regular postage stamps. They were likely produced in a single color offset
print and are perforated with a full sheet or possibly comb type perforator at the same
gauge that was used on the regular postage stamps of the era.
AL-86
Color: Orange-Yellow
Usage Dates: 1986
Notes: Sheet perforated 13.25 x 13.25.
AL-87
Color: Ultramarine
Usage Dates: 1987
Notes: Sheet perforated 13.25 x 13.25.
Wartime Crisis Supplementary Stamp
On 1 May, 1944 a new order took effect which banned certain types of printing.
A supplementary stamp was produced and placed next to the 1944 almanac stamp. The
text of the stamp indicated that the item was printed before the new order took effect.
ALS-1
Color: Probably Black
Usage Dates: 1944
Notes: The present author has not been able to observe
an example of this stamp to get accurate color and
perforation information.
903
Preprinted Stamp Impressions
Starting in 1920 many calendars received a preprinted stamp impression to

indicate the payment of the almanac tax. Most of these were printed on a lower corner of
desk calendars, or on the back of the December 31 page on calendars that had a page for
each day. They have also been noted on newer planner type calendars and on some wall
calendars. The stamp is invariably placed on the back page.
Due to the fact that these stamp impressions were usually printed in the same
color as the calendar, an almost infinite number of colors are possible in any one year.
Each year will receive a main catalog number with known colors being shown as sub-
listings of the main number. Many years have not been observed and it is unknown what
colors may exist. The author would appreciate any additions to the presented
information. Photos of these stamps are lacking for many years and would be
appreciated as well.
Many of the later years have the tax stamps printed in a variety of different sizes.
Unlike the adhesive stamps, there are years where both Moestue as well as anonymous
stamps were printed.
During late 1987 it was decided that the taxation system that utilized these stamps
should be discontinued. A number of calendars for the year 1988 had already been
printed bearing a 1988 almanac tax stamp impression. The tax for this year was not paid.
While they are in fact not revenue stamps, they are included as part of the catalog for
accuracy and curiosity.
Emil Moestue Issues 1920-1984
ALP-1
Color: Pale Sea Green
Usage Dates: 1920
Notes: The illustrated example is shown courtesy of
ALP-2
Color: Dark Ultramarine
Usage Dates: 1921
904
ALP-3a
Color: Brown Lilac
Usage Dates: 1922
ALP-3b
Color: Ultramarine
Usage Dates: 1922
ALP-4
Color: Slate in shades
Usage Dates: 1923
Notes: The illustrated examples are shown courtesy of
ALP-5
Color: Red
Usage Dates: 1924
905
ALP-6a
Color: Orange Red
Usage Dates: 1925
ALP-6b
Color: Red
Usage Dates: 1925
ALP-7
Color: Rose
Usage Dates: 1926
Notes:
ALP-8a
Color: Orange
Usage Dates: 1927
906
ALP-8b
Color: Rose
Usage Dates: 1927
ALP-8c
Color: Red
Usage Dates: 1927
Notes:
ALP-9
Color: Rose
Usage Dates: 1928
ALP-10a
Color: Red
Usage Dates: 1929
Notes: Type 2
collection.
907
ALP-10b
Color: Light Green
Usage Dates: 1929
Notes: Type 2
collection.
ALP-11a
Color: Red
Usage Dates: 1930
Notes: Type 1 date
collection.
ALP-11b
Color: Red
Usage Dates: 1930
Notes: Type 2 date (Flat top to 1 and wide 3)
Previous catalog numbers: Brofos-Nelson-11 Unlisted
ALP-11c
Color: Black
Usage Dates: 1930
Notes: Type 2 date (Flat top to 1 and wide 3)
collection.
908
ALP-12
Color: Red
Usage Dates: 1931
Notes: Type 1 date resumed
collection.
ALP-13a
Color: Red
Usage Dates: 1932
ALP-13b
Color: Black
Usage Dates: 1932
ALP-14
Color: Red
Usage Dates: 1933
Notes:
909
ALP-15a
Color: Red
Usage Dates: 1934
ALP-15b
Color: Rose
Usage Dates: 1934
Notes:
ALP-15c
Color: Light Green
Usage Dates: 1934
Notes:
ALP-15d
Color: Black
Usage Dates: 1934
Notes:
Previous catalog numbers: Brofos-Nelson-15 unlisted color
910
ALP-16a
Color: Red
Usage Dates: 1935
ALP-16b
Color: Light Green
Usage Dates: 1935
Notes:
ALP-16c
Color: Light Grey-Green
Usage Dates: 1935
ALP-17a
Color: Red
Usage Dates: 1936
Notes:
911
ALP-17b
Color: Light Green
Usage Dates: 1936
Notes:
ALP-17c
Color: Black
Usage Dates: 1936
Notes:
ALP-18a
Color: Red
Usage Dates: 1937
Notes:
ALP-18b
Color: Light Grey-Green
Usage Dates: 1937
Notes:
912
ALP-18c
Color: Dark Grey-Blue
Usage Dates: 1937
Notes:
ALP-19a
Color: Red
Usage Dates: 1938
Brofos collection.
ALP-19b
Color: Light Green
Usage Dates: 1938
Brofos collection.
ALP-19c
Color: Black
Usage Dates: 1938
Notes:
913
ALP-20a
Color: Red
Usage Dates: 1939
ALP-20a Variety
Color: Red
Usage Dates: 1939
Notes: This stamp has doubled printing.
collection.
ALP-20b
Color: Light Green
Usage Dates: 1939
Notes:
ALP-20c
Color: Black
Usage Dates: 1939
Previous catalog numbers: Brofos-Nelson-20c
914
ALP-21a
Color: Red
Usage Dates: 1940
Brofos collection.
ALP-21b
Color: Light Green
Usage Dates: 1940
Notes:
ALP-21c
Color: Black
Usage Dates: 1940
Notes:
ALP-22a
Color: Red
Usage Dates: 1941
915
ALP-22b
Color: Light Green
Usage Dates: 1941
Brofos collection.
ALP-22c
Color: Black
Usage Dates: 1941
ALP-23a
Color: Red
Usage Dates: 1942
Notes: Type 3 date. (“New” 1 and closed 9)
collection.
ALP-23b
Color: Light Green
Usage Dates: 1942
collection.
916
ALP-23c
Color: Rose
Usage Dates: 1942
collection.
ALP-24a
Color: Red
Usage Dates: 1943
ALP-24b
Color: Light Green
Usage Dates: 1943
ALP-24c
Color: Black
Usage Dates: 1943
917
ALP-25a
Color: Red
Usage Dates: 1944
ALP-25b
Color: Light Green
Usage Dates: 1944
ALP-26
Color: Black
Usage Dates: 1945
ALP-27
Color: Black
Usage Dates: 1946
918
ALP-28
Color: Black
Usage Dates: 1947
ALP-29
Color: Black? No photo of this stamp
Notes:
ALP-30
Color: Light Green
Usage Dates: 1949
ALP-31a
Color: Light Green
Usage Dates: 1950
ALP-31b
Color: Black
Usage Dates: 1950
919
ALP-31c No photo of this stamp

Color: Grey is currently available.
Usage Dates: 1950
Notes:
ALP-32a
Color: Black? No photo of this stamp
Notes:
ALP-32b
Color: Grey No photo of this stamp
Notes:
ALP-33a
Color: Black
Usage Dates: 1952
Notes: Type-3a date (Narrow 2)
collection.
ALP-33b
Color: Black
Usage Dates: 1952
Notes: Type-3b date (Wide 2)
collection.
920
ALP-33c
Color: Light Green
Usage Dates: 1952
Notes: Type-3b date (Wide 2)
collection.
ALP-34
Color: Unknown No photo of this stamp
Notes:
ALP-35
Notes:
ALP-36
Color: Dark Grey
Usage Dates: 1955
Notes:
ALP-37
Notes:
ALP-38
Notes:
921
ALP-39 No photo of this stamp

Color: Unknown is currently available.
Usage Dates: 1958
Notes:
ALP-40
Color: Unknown
Usage Dates: 1959
Notes:
ALP-41
Notes:
ALP-42
Notes:

Usage Dates: 1962
Notes:
ALP-44
Color: Brownish Orange
Usage Dates: 1963
Notes:
922

Usage Dates: 1964
Notes:
ALP-46
Color: Unknown
Usage Dates: 1965
Notes:
ALP-47
Notes:

Usage Dates: 1967
Notes:

Usage Dates: 1968
Notes:
ALP-50
Color: Unknown
Usage Dates: 1969
Notes:
923
ALP-51
Color: Black
Usage Dates: 1970
Notes:
ALP-52a
Color: Ultramarine
Usage Dates: 1971
Notes:
ALP-52b
Color: Grey
Usage Dates: 1971
Notes:
ALP-53
Color: Red
Usage Dates: 1972
Notes: Other colors likely exist.
ALP-54
Color: Grey
Usage Dates: 1973
Notes:
924
ALP-55
Color: Light Brown
Usage Dates: 1974
Notes:
ALP-56
Color: Grey
Usage Dates: 1975
Notes:
ALP-57a
Color: Grey
Usage Dates: 1976
Notes:
ALP-57b
Color: Orange Brown
Usage Dates: 1976
Notes:
ALP-58
Color: Orange Brown
Usage Dates: 1977
Notes:
925
ALP-59a
Color: Orange Brown
Usage Dates: 1978
Notes:
ALP-59b
Color: Black
Usage Dates: 1978
Notes:
ALP-60a
Color: Grey
Usage Dates: 1979
Notes:
ALP-60b
Color: Orange Brown
Usage Dates: 1979
Notes:
ALP-61
Color: Black
Usage Dates: 1980
Notes:
926
ALP-62
Color: Grey
Usage Dates: 1981
Notes:
ALP-63
Color: Grey
Usage Dates: 1982
Notes:
ALP-64
Color: Grey
Usage Dates: 1983
Notes:
ALP-65a
Color: Grey
Usage Dates: 1984
Notes:
ALP-65b
Color: Blue
Usage Dates: 1984
Notes:
927
Shown below is the back page of a 1974 Calendar bearing the preprinted stamp
ALP-55. This shows the typical placement of such stamp on calendars of the time.
928
Anonymous Issues 1976?-1988
The anonymous issues of pre-printed almanac stamps are known to have been
printed as early as 1976 but may have begun as early as 1973.
There are numerous variations of these stamps. Most stamps are printed in Grey
or Black, but other colors are also known. Starting in 1983 there are multiple sizes of
stamps for various types of calendars. The illustrations shown give a general impression
of the sizes relative to each other.
Beginning in 1985 many stamps have a small licensee number at the bottom of
the stamp. It is not known how many different numbers were used, but it appears that the
numbers may run into the thousands. No attempt will be made to produce a listing of all
of the known numbers.
ALP-66
Color: Black
Usage Dates: 1976
Notes:
ALP-67a
Color: Black
Usage Dates: 1977
Notes:
ALP-67b
Color: Slate
Usage Dates: 1977
Notes:
ALP-68
Color: Unknown
Usage Dates: 1978 No photo of this stamp
Notes:
929
ALP-69a
Color: Grey
Usage Dates: 1979
Notes:
ALP-69b
Color: Black
Usage Dates: 1979
Notes:
ALP-70a
Color: Grey
Usage Dates: 1980
Notes:
ALP-70b
Color: Black
Usage Dates: 1980
Notes:
ALP-71
Color: Black
Usage Dates: 1981
Notes:
930
ALP-72
Color: Black
Usage Dates: 1982
Notes:
ALP-73a
Color: Black
Usage Dates: 1983
Notes:
ALP-73b
Color: Olive Green
Usage Dates: 1983
Notes:
ALP-73c
Color: Dark Grey
Usage Dates: 1983
Notes:
ALP-74a
Color: Black
Usage Dates: 1984
Notes:
931
ALP-74b
Color: Light Violet
Usage Dates: 1984
Notes: This stamp was printed at the lower right corner
of a pocket type calendar.
ALP-75a
Color: Black
Usage Dates: 1985
Notes: This stamp type was printed without a licensee
number at the bottom.
ALP-75b
Color: Grey
Usage Dates: 1985
ALP-75c
Color: Brown
Usage Dates: 1985
ALP-75d
Color: Black
Usage Dates: 1985
932
ALP-75e
Color: Black
Usage Dates: 1985
Notes: This stamp type was printed with a licensee
ALP-75f
Color: Unknown
Usage Dates: 1985
number at the bottom. It was printed by Boktrykker
Gunnarshaug in Stavanger.
This is the only pre-printed almanac stamp that is
known with colored lettering.
ALP-76a
Color: Black
Usage Dates: 1986
number at the bottom. There is a space for the number.
ALP-76b
Color: Black
Usage Dates: 1986
ALP-76c
Color: Grey
Usage Dates: 1986
933
ALP-76d
Color: Brown
Usage Dates: 1986
ALP-76e
Color: Grey-Brown
Usage Dates: 1986
ALP-76f
Color: Blue
Usage Dates: 1986
ALP-76g
Color: Black
Usage Dates: 1986
ALP-77a
Color: Black
Usage Dates: 1987
934
ALP-77b
Color: Black
Usage Dates: 1987
ALP-77c
Color: Dark Grey
Usage Dates: 1987
ALP-77d
Color: Grey
Usage Dates: 1987
ALP-77e
Color: Slate
Usage Dates: 1987
ALP-77f
Color: Blue
Usage Dates: 1987
935
ALP-77g
Color: Green
Usage Dates: 1987
ALP-77h
Color: Dark Green
Usage Dates: 1987
ALP-77i
Color: Violet
Usage Dates: 1987
ALP-77j
Color: Brown
Usage Dates: 1987
ALP-78a
Color: Grey
Usage Dates: 1988
936
ALP-78b
Color: Grey
Usage Dates: 1988
ALP-78c
Color: Black
Usage Dates: 1988
Shown below is part of the back page of a 1988 calendar bearing an imprint of ALP-78a.
This particular calendar was issued directly by the Almanakkforlaget rather than a
specific licensee. This is the reason for the lack of a number at the bottom of the design.
937
CHAPTER 10 – TRAVEL PERMIT FEE STAMPS (Reisetillatelse

Gebyrmerker)
This small group of stamps has only been lightly touched in previous literature. A
small mention is made by Frederick A. Brofos in Norwegian Railway and Steamship
Parcel Stamps in 1964. This same note is repeated in The New Brofos Catalog of
Railways & Steamship Carrier Stamps of Norway in 2003. In addition, a small article
was written in the publication Stempelmerket by Geir Sør-Reime within the last couple of
years. Most of the information presented here is based on these limited sources.
These stamps were not specifically designated to read that payment of travel
permit fees was their main function. They are in fact parcel carrier stamps from Norges
Statsbaner that have been revalued with overprints. The base stamps were issued in 1909
(2 Øre) and 1914 (3 Øre) respectively. Both stamps received a 100 overprint valuation.
The stamps were issued at some time during World War II. Brofos lists that they
were used from 1943 to 1945. Train travel at that time required specific permits along
some routes that were issued by the Police officials of the day. This use continued for
some period after the end of the war, as permits dating to July 1945 have been noted.
The likely tax for this usage is listed as a “Crisis Additional Fee on Tickets for
Personal Travel by Railway.” The tax took effect 1 November, 1943 at the rate of 25%
of the cost of the rail ticket. On 1 July, 1944 the fee was raised to 50% on First and
Second class tickets. The fees were abolished as of 1 July, 1947.
In addition to the two different denominations of the base stamps, a third version
is known in the form of a test overprint. It has differently formed figures in the
overprinted denomination, and has an additional overprint “Pröve.”
While it appears that these stamps were specifically overprinted to meet the needs
of the imposition of the 1943 fee, it is known that other issues of NSB stamps were used
for this same purpose. More information about the use of NSB stamps on travel permits
would be greatly appreciated.
RT-1
Denomination: 100 over 2 ØRE
Color: Black on Pale Pink with Black overprint.
Delivery Date: Likely November 1943
Issue Date: Likely November 1943
Usage Dates: 1943 through at least July 1945
Notes: The permits illustrated by Geir Sør-Reime in his
article both bear examples of this stamp used in July
1945.
collection.
The base stamp for this issue is Brofos-37 in
Norwegian Railway and Steamship Parcel Stamps.
Previous catalog numbers: Brofos-99
938
RT-2
Color: Black on Pale Violet with Black overprint.
Delivery Date: Likely November 1943
Issue Date: Likely November 1943
Notes: This stamp seems to be somewhat more
common than RT-1.
The base stamp for this issue is Brofos-42 in
Previous catalog numbers: Brofos-100
RT-Trial
Color: Black on Lilac Pink with Black overprint.
Delivery Date: 1943
Issue Date: 1943
Notes: The only reported stamps of this proof are in a 3
strip with right sheet margin.
The base stamp for this issue is Brofos-36a in
collection.
Brofos - Mentioned as a Proof Stamp
939
Illustrated below is a travel permit bearing a regular 100 Øre NSB stamp (Brofos-96). It
was specifically issued for a Third Class ticket. This illustrates the use of other NSB
freight stamp issues for the purpose of the permit fee. Stamps not on such documents
would not be specifically attributable as revenue usages.
940
CHAPTER 11 – RAILROAD SEAT DUTY STAMPS

(Plassavgiftsmerker)
The Norwegian State Railways issued this supplemental tax stamp which was
placed on the back of train tickets.
This stamp was printed in sheets of 100 stamps. They are line perforated 12.5 x
12.5. They are printed on unwatermarked blue paper.
PA-1
Denomination: Kr. 1.00 betalt
Color: Black on Blue paper
Delivery Date: Unknown after 1945
Issue Date: Likely late 1945
Notes: There are a number of minor plate flaws
noted on these stamps.
While this is a very unusual stamp to acquire, there
are at least 2 full sheets known in collectors hands.
Position 1 – Lump on the underside of the upper from over the right wing of the NSB
logo. Dot on bottom frame under K in Kr.
Position 8 – Black dot above the b in betalt.
Position 10 – Hollow appearing wheel in the NSB logo.
Position 14 – Break in the left side of the wheel in the NSB logo.
Position 21 – Deformed 1 in the denomination. The left portion of the upper frame is
extra thick. (Illustrated below)
Position 26 – Black dot to the left of the K in Kr.
Position 31 – Bump on the left side of the L in PLASSAVGIFT.
Position 41 – Bump on the left side of the P in PLASSAVGIFT.
Position 82 – Cut in the outside of the lower right frame.
Position 85 – Extra thick lower frame under Kr. 1.00.
Position 95 – Bumps on the upper frame over the N of NSB and over the right wing of
the logo.
941
CHAPTER 12 – NORWEGIAN STATE RAILWAY PERFINS IN

GREAT BRITAIN
The Norwegian State Railways had a travel bureau in London. As a part of their
daily operations, they had specially prepared perfins on regular issue British Postage and
Revenue stamps for use to pay postage as well as their documentary fees.
These perfins have been located on a number of different stamps, but it is likely
that many others also exist. The estimated period of usage is from 1930 to 1939 or
possibly longer. This perfin is listed as 3090.01 by the British Perfin Society.
The documentary fee in Great Britain at the time was 2 pence. Other
denominations bearing this perfin would have been used as regular postage stamps rather
than revenue stamps. The actual revenue usage was as a documentary fee on invoices for
railway and steamship tickets. The stamps used for this purpose are cancelled with a
large rectangular cancel in two different types. The cancel reads “Received with Thanks
– Norwegian State Railways.”
Rather than a catalog type listing, a simple summary of known stamps used for
revenue purposes is shown below along with illustrations of the perfin. The catalog
number shown at the end of the book will be PE-1.
Scott # Stanley Gibbons #

190 421 2 Pence Orange George V
213 442 2 Pence Orange George V
238 465 2 Pence Orange George VI
A verified specimen of Scott 237 shows the result of a

broken pin in the perfin machine causing a missing hole on the
N. Both the early and late versions are shown below. The
backside illustrations of the perfin have been reversed to show
the letters as they normally appear from the front of the stamp.
The early version is shown courtesy of the Brofos collection.
Shown below is a coin
type “spinner” issued by
the Norwegian State
Railways in London.
942
Illustrated below are potions of 3 documents from the Brofos collection showing the
revenue usage of stamps bearing the NSR perfin. In the case of these stamps, the
invoices were for steamship passage from Great Britain to Norway. These tickets were
arranged through the Norwegian State Railways.
943
CHAPTER 13 – TRONDHEIM HARBOR FEE STAMPS

This interesting group of stamps was issued by the Trondheim Harbor Authority.
They were originally discussed by Knut Glasø in an article in NFF Varianten no. 3 1990.
Subsequently it was translated and appeared in Luren Volume 23 No. 10 in October
1991. Additional articles were published in Stempelmerket 4/1994, 3/1996, and Spring
2000. The information presented here is exclusively from these articles, as well as
additional information provided by Mr. Glasø.
These stamps were introduced in approximately 1935 and remained in use until
1982 or 1983. The stamps were used to indicate payment of a fee to use the quays in
Trondheim. Similar fees were still in place as of 1990 but were charged on a per piece or
weight basis with no stamps used to represent payment.
The method of use was the placement of a stamp on the contract or invoice in
place for the loading or unloading of goods. Prior to 1 March, 1955 this was likely done
by a Harbor official. The system was changed to allow firms using the quays to purchase
the stamps and administer the fees themselves. Firms purchasing stamps totaling more
than 10 Kroner received a 10% discount. It is apparent that only one stamp denomination
was in use at any one time. These usage periods will be indicated at the description for
each stamp issue.
Stamps HA-2 through HA-5 were issued in sheets of 48 stamps. While it is
known that HA-5 was issued in sheets 4 wide by 12 tall, it is likely that all of the sheets
had the same layout. It is not known what company printed these stamps.
HA-1
Color: Black print on Reddish-Pink paper
Usage Dates: Approx. 1935 through 28 February,
1955
The earliest registered usage is from February 1938.
Notes: The stamp is perforated 11 on two, three, or
four sides. Sheet edges were not perforated.
Stamps are about 5.6 cm wide and vary from 2.3 to
3.3 cm tall.
As of this writing only 4 examples are known. All are on documents.
The only item available to photograph was a photocopy.
Previous catalog numbers: Glasø-1
944
HA-2
Usage Dates: 1 March, 1955 through 31 December,
1958
The earliest registered usage is 10 March, 1955.
Quantity Issued: (Approximately 92,000)
Notes: The stamp is line perforated 11. It was
likely perforated on two, three, or four sides. Sheet
edges not being perforated.
As of this writing only the illustrated damaged example is known. It is on a document.
HA-3
Color: Black print on Reddish-Pink paper No photo of this stamp
Usage Dates: 1 January, 1955 through 31 is currently available.
December, 1963
Notes: The stamp was rouletted, likely on two,
three, or four sides. Sheet edges were probably
imperforate.
No examples of this stamp have been found as of this writing.
HA-4
Denomination: 60 øre over 50 øre
Color: Blue Overprint over Black print on Pink
paper
Usage Dates: 1 January, 1964 through 31
December, 1968
The only observed specimen is cancelled 21
September, 1964 and is on a document fragment.
The reported quantity is the amount sold of the denomination in general. This amount
may need to be split between provisional stamps and stamps with the correct pre-printed
denomination.
Notes: The stamp was rouletted, likely on two, three, or four sides. Sheet edges were
probably imperforate.
The blue colored overprint includes a colored bar over the 50 øre denomination, as well
as 60 øre inscribed below the bar.
Original research did not indicate that this denomination was a provisional issue.
However, at this time no evidence has been found to indicate that anything but the
overprinted stamps were ever issued. The possibility of the existence of a non-
overprinted 60 øre issue remains likely.
945
HA-5
Denomination: 1 KR.
Usage Dates: 1 January, 1969 through 1982 or
1983
Notes: The stamp is rouletted 9 on two, three, or
This issue along with HA-5 Variety are the only
stamps of this type that have been found in more
than a very few examples. They have only been
found in mint condition as of this writing.
Stamps are about 5.4 cm wide and vary from 2.3 to
2.8 cm tall.
HA-5 Variety
Denomination: (Without denomination)
Usage Dates: Not issued
Notes: The stamp is rouletted 9 on two, three, or
These stamps are actually examples of HA-5
without any printed denomination.
These are the most common stamps of this type.
Previous catalog numbers: Glasø-Listed but not
given an individual number.
It is known that the following companies purchased and used these stamps between 1955
and 1960:
Bremen-Westnorwegen-Linie Nordenfjeldske Dampskibsselskap

Kr. Alstad C. Lund
Aug. Fosse & Søn Namsos Dampskibsselskap
Orkla Eksp Møre og Romsdals Fylkesbåtar
H. Dyrkoren & Sønn Fosen Dampskibsskap
G. Gynnild Knut Rognes
Frosta Dampskibsselskap Innherred Dampskibsselskap
Jon Berg Ingvar Horg
B. Iversen
In addition, four individuals are known to have purchased these stamps, but they likely
were employees of the already listed companies.
946
Below is shown the document bearing the only known example of HA-2.
947
Below is shown the document fragment bearing the only known example of HA-4.
948
CHAPTER 14 – SERVICE TAX STAMPS (Bevertningsskattmerker)

This very small group of stamps exists only as printers proofs. No regular usage
stamps are known to have been issued or used. The following stamps are shown as
illustrated in the internet and printed versions of the F.C. Moldenhauer A/S auction of 11
November, 2005 in lot 689. The stamps were produced some time between 1925 and
1939 which was the validity period of this particular tax.
The various proofs seem to have been produced in four main types. They are
listed below along with the known color and denomination information:
Type 1
• Black color on all text elements.
-Known in Green with a Kr. 0,50 denomination.
Type 2
• White NORGE and denomination with remaining text in Black. The
denomination is actually a part of the design rather than being printed in a
separate operation.
-Known in Blue with a Kr. 10 denomination.
949
Type 3
• NORGE and BEVERTNINGSSKATT are without color
This type is known in the following colors:

-Green
-Yellow
-Orange
-Red
-Brown
950
Type 4
• NORGE is without color. BEVERTNINGSSKATT is printed in the same color
as the rest of the stamp.
Known in the following colors:

-Green (This is the only proof of the group that is known by more than one specimen.
The illustrated example in color has a very light manuscript denomination K 0,50)
-Blue
A potential fifth group may have been produced based on the written description and
drawing of a stamp as listed by Frederick Brofos. The drawing is shown here as included
in the 1983 Brofos-Nelson catalog. This stamp was there described as a Kr. 4.00
denomination printed in red and perforated. This may be an unissued realization of the
previously listed proofs.
951
CHAPTER 15 – RISØR MUNICIPAL TAX STAMPS

The tax stamps issued by the town of Risør were used for the short period of 1915
through 1917. They printed by lithography and are line perforated 9. The stamps are
perforated on all sides with ample margin paper at the sheet edges. The paper used is
white in color without any watermark.
These stamps are usually encountered in unused condition and usually have very
poor perforation quality
RI-1
Denomination: Kr. 1
Color: Red
Delivery Date: Approximately 1915
Issue Date: Approximately 1915
Notes: Usually found in mint condition.
RI-2
Denomination: Kr. 5
Color: Blue
Delivery Date: Approximately 1915
Issue Date: Approximately 1915
Notes: Usually found in mint condition.
952
CHAPTER 16 – AIRPORT PASSENGER TAX STAMPS

Airport passenger tax cards were issued starting in 1958 as a stapled supplement
to a regular passenger boarding pass when flying through Norwegian airports. The tax
was levied in accordance with the Decree of 20 March 1958.
These cards were printed in black with an under-print design of wings that
resemble pilots’ wings. They are rouletted at the sides and are printed on unwatermarked
paper. Each card also has a serial number.
Two denominations are known, but it is possible that other denominations may
exist from later years.
It is unknown when this tax was ended, but a similar tax was in place from 1994
to 2001.
LH-1
Color: Black with Light Blue under-print
Usage Dates: Observed in 1960
Notes: The illustrated example is taken from
the 1983 Brofos-Nelson catalog.
LH-2
Color: Black with Light Blue under-print
Usage Dates: Observed in 1965
Notes:
953
CHAPTER 17 – ENTERTAINMENT TAX

The tax on Entertainment venues in Norway was instituted in 1917 with a 10%
tax on Variety Shows, Cabaret Shows, Circus, and Dances. In 1920 this was extended to
cove Kino or movies. This tax was later expanded, raised and reduced a number of
times. A complete history of this tax from 1917 through 1950 is included at the end of
the book.
No specific stamps are known to have been issued to indicate the payment of
these taxes. Some issues were overprinted while other issues have the tax marking
printed as a part of the ticket design. This seal on the tickets indicates that the ticket was a
taxed item. These are known in two colors. All observed tickets were printed by
Fabritius in Oslo.
The estimated usage period for tickets bearing these taxation notations was
estimated by Brofos to have been the 1940’s. As can be seen by the illustrated example
of IN-2, this practice extended at least through 1954. The author would like to see
additional examples of these taxed items to gain a better understanding of the usage
period of the markings.
IN-1
Denomination: None
Color: Light Blue
Usage Dates: At least 1944 through 1950
Notes: Frederick Brofos showed an example of a ticket
that had been marked with 3 different show times in
June 1944 in a 1982 Luren article. This was caused by
a general boycott of German made films at the time by
the Norwegian public.
954
IN-2
Denomination: None
Color: Light Blue seal printed
Usage Dates: 19?? through at least 1954
Notes: The observed specimens of this color were all
from the same group of tickets at the same location.
Brofos-Nelson lists the color as Green, but observed
tickets have a Bluish colored tax marking.
The lower illustrated example is shown courtesy of the
Brofos collection.
955
CHAPTER 18 – GARBAGE FEE LABELS

The subject of garbage fee labels has not been discussed in any prior publication.
These are labels that indicated the amount a community charged for the transport or
removal of various forms of garbage. The varied Norwegian vocabulary word will be
indicated at the intro to each community’s labels.
The communities who issued these labels are spread around Norway, but most are
in the North Central part of Norway to the north of Throndheim. All of the observed
labels were printed by Vardal Boktrykkeri A/S. The only clue to the usage date is the
printing date of 11-82 on the labels from Drangedal. Additionally it is known that the tax
rate indicated on most of the labels must date to the period after January 1, 1970.
These labels often indicate the total fee being charged by the community, with an
additional mention of the “merverdi avgift” (Sales Tax) amount going to the national tax
coffers. Some variations from this pattern are noted.
All are perforated vertically as horizontal coil labels. The perforation gauge is
noted with each listing. Perforation quality is uniformly quite poor on these stamps.
These are arranged alphabetically by location. It is very likely that other
communities issued similar labels that will need to be incorporated into future editions.
The numbering system is therefore only tentative at this time.
Asker Kommune
Labels for “Avfall.” These labels include both the communal charge as well as
the amount that belongs to the State tax.
SØ-1
Denomination: kr. 20,- with m.v.avg of kr. 4,00
Color: Black on Bright Pink paper.
The illustrated example is number 33201. It is probable
that at least that many were issued.
Notes: This label is perforated vertically at gauge 11
The tax rate for sales tax on this label is 25%. This
percentage does not make sense with the tax laws of the
time. The label measures 85x58mm.
956
SØ-2
Color: Black on Light Pink paper.
The tax rate for sales tax on this label is 20%.
The label measures 81x58mm.
SØ-3
Color: Black on Light Green paper.
957
SØ-4
Drangedal Kommune
The labels from Drangedal are for the transportation of “Søppel” trash. The
denomination amounts are for the “m.v.” value added tax only. This is unique among the
various issuing locations.
SØ-5
Denomination: m.v. 1,00
Color: Black on Light Yellow paper.
Usage Dates: At least after November 1982
Notes: This label is perforated vertically at gauge 10.7
It is assumed that the tax rate for sales tax on this label
was 20%.
958
SØ-6
Denomination: m.v. 200
was 20%.
SØ-7
Denomination: m.v. 5,00
was 20%.
The label measures 40x38.5mm.
Leksvik Kommune
The label for Leksvik was made for a specific volume of “avfall.” This label
includes only the communal charge without making mention of the State tax. It is unique
in that respect.
SØ-8
Denomination: kr. 7,20
Tax for 100 liters of garbage.
Color: Black on Light Yellow paper.
The illustrated example is number 202. Numbers as
high as 205 have been seen. It is probable that at least
that many were issued.
959
Rissa Kommune
The labels for Rissa were made for specific volumes of “avfall.” These labels
include both the communal charge as well as the amount that belongs to the State tax.
SØ-9
Denomination: kr. 7,50 with m.v.a. of kr. 1,25
Tax for 100 liters of garbage.
SØ-10
Denomination: kr. 27,00 with m.v.a. of kr. 4,50
Tax for 1m3 of garbage.
Color: Black on Pink paper.
Skaun Kommune
Skaun does not indicate specifically that their label is for garbage, but the
department issuing the label is the “renovasjon” department. These labels include both
the communal charge as well as the amount that belongs to the State tax.
SØ-11
Denomination: kr. 15,- with m.v.a of kr. 2,50
960
CHAPTER 19 – PLAYING CARD TAX HANDSTAMPS

This chapter covers items that are not specifically adhesive stamps. Playing cards
in Norway were taxed between 1870 and 1971. To indicate the payment of the tax on the
cards, a hand stamp was placed on one of the cards in the deck. Usually this was placed
on the Ace of Spades, but occasionally other cards show up with these hand stamps.
This tax was first put into effect on January 1, 1870. Over the many years of this
taxation, the rate paid for each deck was occasionally raised until the final rate change
took place July 1, 1959. At 2 Kroner per deck, this rate remained in place until the tax
was dropped on January 1, 1972.
Playing cards exported from Norway, those used on ships and airplanes traveling
to foreign destinations, and cards used on Svalbard and Jan Mayen were all exempt from
this tax.
Much of the research into these hand stamps has been done by Peter Endebrock of
Germany, and by Terje Nordheim of Norway. All of the color illustrations are courtesy
of Mr. Endebrock. He received them from a number of sources.
It is very likely that other types of hand stamps were used. It is also likely that
minor variations of the known hand stamps will be found. Additional information should
be forwarded to the author for inclusion in future editions.
PC-1
Color: Brown-Red
Usage Period: Estimated 1870 to 1895
Notes: This hand stamp appears to be the earliest
version of the tax stamp that was used.
The observed hand stamps bear the number 1 at the left
and right of the shield. Other numbers may exist.
PC-2
Color: Red
Notes: This hand stamp bears the Swedish version of
the Norwegian Coat-of-Arms. The usage period will
likely be defined by the time period of Swedish
influence in Norway.
A very similar design is used on the 25 øre coins from
1896 to 1904.
The observed hand stamps bear the number 1 at the left
and right of the shield. Other numbers may exist.
961
PC-3
Color: Red
Notes: This hand stamp bears the post-independence
version of the Norwegian Coat-of-Arms. The usage
period is likely from the first years of Norwegian self
rule.
The illustrated hand stamp bears the number 1 at the
left and right of the shield. The number 2 has also been
observed. Other numbers may exist.
PC-4a
Color: Red-Violet
Notes: This hand stamp bears the number 1 at the right
of the shield. Similar hand stamps bearing the number
3, 12 and 36 are shown below.
PC-4b
Color: Red-Violet
of the shield.
This example is shown courtesy of the Brofos
collection.
PC-4c
Color: Red-Violet
of the shield.
962
PC-4d
Color: Red-Violet
of the shield.
PC-5
Color: Red-Violet
Usage Period: Estimated 1950-1960
Notes: This hand stamp has the new coat-of-arms that
was introduced on Documentary stamps in 1941 with a
solid colored lion. This hand stamp could date to as
early as that time period.
The text of this stamp reads:
Kgl. Finans- og Tolldepartement Spillkortavgift.
(Royal Finance and Toll Department Playing card tax)
PC-6
Color: Red-Violet
Usage Period: Estimated 1950’s
Notes: This hand stamp bears a coat-of-arms with a
normal width shield with a partially shaded lion.
The only example observed was stamped on the Ace of
Hearts rather than the Ace of Spades.
The text of this hand stamp reads:
STEMPELAVGIFT
963
PC-7
Color: Red
normal width shield. The final T points to the upper
part of the tail of the lion.
STEMPELAVGIFT
PC-8
Color: Red-Violet
normal width shield. The final T points to the middle
part of the tail of the lion.
STEMPELAVGIFT
PC-9
Color: Red-Violet in shades
Usage Period: Estimated 1960’s to 1971
narrow width shield.
STEMPELAVGIFT
964
CHAPTER 20 – GOVERNMENT APPROVAL STAMPS

(Godkjennelsesmerker)
This single issue was likely used as some sort of official approval label on
medicine bottles. They may not be revenue stamps, but they are certainly official in their
nature.
The stamps were line perforated 12.5 x 12.5 on unwatermarked paper, and are
thought to have been used in the 1930’s. No additional information is available about the
number of stamps in the sheet or who may have produced these stamps.
The present author would appreciate any additional information about the use and
production of these stamps.
AP-1
Denomination: None
Color: Dark Blue
Issue Date: Unknown
Usage Dates: Thought to be 1930’s.
Notes: Very few examples of this stamp have been
verified. Many are likely lying unnoticed in collections
of Norwegian Cinderella stamp material.
965
CHAPTER 21 – GASOLINE TAX EXEMPTION STAMPS

This issue is actually the opposite of a revenue stamp. It is in fact a stamp that
allowed the bearer to be exempt from paying the tax on gasoline purchased for use on
fishing boats.
The stamps were printed in small sheets of 25 stamps plus a stamp marked UTEN
VERDI (Without Value) to make a total sheet of 26 subjects. They were rouletted on two
or three sides depending on placement in the sheet.
These were apparently issued by local police authorities. The fishermen who
utilized them would pay the regular cost of gasoline minus the normally imposed tax of
Kr. 0.55 per liter. The gasoline dealer would take the necessary stamps and affix them to
official form 310 which would be forwarded to the oil company supplying their gasoline
as evidence of tax exemption for the sold gasoline.
Labels like these are also vaguely related to the many types of rationing coupons
used in Norway from World War II until 1961.
GAS-1
Denomination: None (But each stamp was worth Kr.
5.50)
Color: Orange Brown and Grey
Delivery Date: 1965
Issue Date: 1965
Usage Dates: At least 1965
Notes: The stamps measure approximately 17mm x
42mm.
collection.
966
CHAPTER 22 – REVENUE METER MARKINGS

Revenue meters are similar in nature to the meter markings used to indicate the
payment of postage. Most meters were used for the payment of various fees that would
normally have been paid by documentary stamps, but a number of meters were also
issued that paid the turnover tax that would have been paid with the O.A. turnover
stamps. They appear on the same types of documents that would have born their
respective documentary or turnover tax stamps.
The listings for these meters are not complete. Much more research is needed to
compile a more accurate listing. To do this, more material bearing these markings is
required for examination. Eventually a listing of all businesses and agencies that used the
meters should be compiled with cross referencing to which machine number(s) they used.
Documentary Fee Meters
ME-1
Color: Blue Green
Usage Dates: 1934 or earlier thought at least 1937
Notes: This is from a German produced “Franco-type” machine.
967
ME-2
Color: Green
Notes: This is from a German produced “Krag” machine.
This type bears the older coat of Arms with the small lion atop the crown.
ME-3
Color: Red
This type bears the older coat of Arms with the small lion atop the crown.
This illustrated example is shown courtesy of the Brofos collection.
968
ME-4
Color: Red
This type bears the newer coat of Arms with a large plain shield and plain cross at the top
of the crown. This illustrated example is shown courtesy of the Brofos collection.
ME-5
Color: Red
Usage Dates: 1950 or earlier through at least 1965
This type bears the newer coat of Arms with a small plain shield and plain cross at the top
of the crown.
969
ME-6
Color: Blue
Usage Dates: 1964 and likely other years
This type bears the newer coat of Arms with a plains shield and plain cross at the top of
the crown. This illustrated example is shown courtesy of the Brofos collection.
ME-7
Color: Green
Usage Dates: 1964 and likely other years
This type bears the newer coat of Arms with a plains shield and plain cross at the top of
the crown. This illustrated example is shown courtesy of the Brofos collection.
Previous catalog numbers: Brofos-Nelson-unlisted
970
ME-8
Color: Red
Usage Dates: 1965
of the crown. The denomination area is much larger on this type.
Turnover Tax Meters
ME-9
Color: Red
of the crown.
971
CHAPTER 23 – BANK SAVINGS STAMPS

Postal Savings Bank Stamps
Postal Savings Bank Stamps are not revenue stamps. They were actually intended
to be a sort of receipt for the deposit of funds into the Postal Savings Bank
(Postsparebank) system.
A well-written article on these stamps was published in 2004 in Det Lille
Bibliotek by the Norwegian Philatelic Association. Pages 17 through 23 of this
publication give a historical overview and as well as description of their uses and a
catalog. Finn Leiang has done a magnificent job in presenting these stamps.
The majority of the historical aspects will be left to the aforementioned article, but
a short overview will be given here. Postal Savings Banks were first opened in Norway
on 2 January, 1950. Transactions took place in Postal Offices and small bankbooks were
used to track the amount in the account for the account holder. Each time a deposit was
made into the account, the postal clerk made a notation in the bankbook, and a stamp or
stamps of the corresponding amount were placed into the book. Each stamp was then
cancelled with the regular postal cancellation from that office and was initialed in pen by
the clerk. As a book was filled, a new book would be issued and the old book would be
cancelled by means of holes being punched through all of the pages. Stamps with such
holes will be worth less than stamps without the holes. The use of these stamps
diminished through the late 1970’s and was discontinued in 1984 in favor of more
advanced electronic notations in the books.
The printing dates listed for the various stamps are the dates that printing was
started. Printing runs often took several days to complete.
Shown below are a number of stamps taken from a cancelled book. All bear the hole
punches that were mandated when a book was completed. Also shown is a propaganda
poster for the introduction of this system in 1950.
972
First Series
The first series of stamps were all issued to coincide with the opening of the
Postal Savings Bank System. The first 9 denominations (up to 500 Kroner) were issued
at that time with the addition of the 1000 Kroner stamp in May of 1950. Alvøen
delivered the paper for the early deliveries of this first series, and is the same as the
postage stamp paper used in that era.
The various printings of the first series began to utilize a special thin paper in
1960. The source of this paper is not known, but it is likely that it also came from
Alvøen. Stamps on this paper look very similar to the earlier printings, but the paper
appears very uneven and quite thin.
Included in the later printings are 4 new denominations not previously issued on
the thicker stamp paper. 25 Kroner, 300 Kroner, 2000 Kroner, and 5000 Kroner.
PB-1
Denomination: 1 KRONE
Color: Grey-Blue with Brown frame.
The printing for the denomination began on 4 August,
1949 with deliveries to the Stamp Administrator
starting on 8 August. Only one printing was produced
of this stamp.
Notes: The supplies of this denomination were
sufficient to last until the new type was issued in late
1971. This denomination was only issued on postage
stamp paper. The illustrated stamp is shown courtesy
Previous catalog numbers: Brofos-Nelson-1 Leiang-1
PB-2x
Denomination: 2 KRONER
Color: Red with Reddish-Brown frame.
The printing for the denomination began on 7 July,
starting on 3 August.
Only one printing was produced of this stamp.
Notes: The supplies of this printing were sufficient to
last until 1970.
Previous catalog numbers: Brofos-Nelson-2 Leiang-2X
973
PB-2y
Color: Red with Reddish-Brown frame.
Notes: Stamps on this paper are much less commonly
found than those on the first paper.
Previous catalog numbers: Brofos-Nelson-2 Leiang-2Y
PB-3
Color: Blue with Magenta frame.
starting on 7 July.
Notes: The supplies of this denomination were
sufficient to last until the new type was issued in late
1971.
This denomination was only issued on postage stamp
paper.
PB-4x
Color: Orange with Brown frame.
last until 1969.
974
PB-4y
Color: Orange with Brown frame.
Issue Date: 1969
Notes: Stamps on this paper are much less commonly
found than those on the first paper.
PB-5x
Color: Brown with Blue frame.
Delivery Date: July 1949
The printing for the denomination began on 28 June,
sometime soon thereafter.
last until 1962.
PB-5y
Color: Brown with Blue frame.
Issue Date: 1962
First Printing (560,000) delivered 21 Aug. 1962
Second Printing (1,340,000) delivered 26 Nov. 1963
Third Printing (605,000) delivered 18 Nov. 1969
Brofos collection.
975
PB-6
Color: Pink with Grey frame.
Issue Date: Mid-1967
First Printing (640,000) delivered 3 May 1967
Second Printing (585,000) delivered 4 Nov. 1968
Notes: This denomination was issued only on special
paper.
collection.
PB-7x
Color: Green with Red-Brown frame.
The printing for the denomination began on 1 August,
last until 1962.
PB-7y
Color: Dark Green with Red-Brown frame.
Issue Date: 1962
Third Printing (1,230,000) delivered 18 Nov. 1969
Fourth Printing (720,000) delivered 17 Oct. 1967
Fifth Printing (565,000) delivered 12 Nov. 1969
Sixth Printing (375,000) delivered 20 Nov. 1970
Notes:
976
PB-8x
Color: Brown with Green frame.
The printing for the denomination began on 12
August, 1949 with deliveries to the Stamp
Administrator starting on 17 August.
First Printing (2,072,500) delivered 17 Aug. 1949
Second Printing (595,000) delivered 7 May 1957
Third Printing (225,000) delivered 27 Jan. 1959
Fourth Printing (550,000) delivered 9 June 1959
Notes: This is the lowest denomination that was
produced in more than one printing on plain paper. It is
apparent that this was a very commonly used
denomination.
PB-8y
Issue Date: 1960
Second Printing (382,500) delivered 30 Jan. 1962
Third Printing (150,000) delivered 13 Feb. 1962
Fourth Printing (600,000) delivered 19 Feb. 1963
Fifth Printing (550,000) delivered 27 Aug. 1963
Seventh Printing (367,500) delivered 26 Jan. 1965
Eight Printing (590,000) delivered 6 Jan. 1967
Ninth Printing (555,000) delivered 29 Oct. 1968
Tenth Printing (582,200) delivered 21 Nov. 1969
Notes:
977
PB-9x
Color: Red with Brownish-Violet frame.
Third Printing (625,000) delivered 7 May 1957
Fourth Printing (265,000) delivered 27 Jan. 1959
Fifth Printing (585,000) delivered 9 June 1959
Notes: It is apparent that this was a very commonly
used denomination.
PB-9y
Color: Red with Brownish-Violet frame.
Issue Date: 1960
First Printing (640,000) delivered 22 Mar. 1960
Second Printing (720,000) delivered 6 Jun. 1961
Third Printing (627,500) delivered 20 Feb. 1962
Fourth Printing (1,120,000) delivered 27 Aug. 1963
Fifth Printing (1,042,500) delivered 10 Nov. 1964
Sixth Printing (620,000) delivered 20 Sep. 1966
Seventh Printing (592,500) delivered 17 Oct. 1967
Eight Printing (610,000) delivered 12 Nov. 1968
Ninth Printing (622,500) delivered 28 Nov. 1969
Tenth Printing (562,500) delivered 14 Oct. 1970
used denomination.
Stamps on this paper often have a slightly more orange
look to the center color than those on the first paper.
978
PB-10
Color: Blue with Orange frame.
Delivery Date: 30 November, 1965
First Printing (1,132,500) delivered 30 Nov. 1965
Second Printing (397,500) delivered 30 Jan. 1968
Third Printing (625,000) delivered 30 Apr. 1969
Fourth Printing (335,000) delivered 28 Aug. 1970
paper.
PB-11x
Color: Brown-Violet with Brownish Orange frame.
Second Printing (310,000) delivered 14 Sept. 1951
Third Printing (300,000) delivered 3 July 1954
Fourth Printing (1,195,000) delivered 7 Aug. 1956
Notes:
979
PB-11ya
Color: Dark Brown-Violet with Brownish Orange
frame.
Issue Date: 1960
First Printing (595,000) delivered 20 Dec. 1960
Second Printing (620,000) delivered 20 Feb. 1962
Fourth Printing (555,000) delivered 6 Nov. 1964
Fifth Printing (317,500) delivered 26 Jan. 1965
Sixth Printing (581,300) delivered 6 Jan. 1967
Seventh Printing (415,000) delivered 30 Jan. 1968
Eight Printing (578,500) delivered 5 Nov. 1968
Ninth Printing (592,500) delivered 25 Nov. 1969
Tenth Printing (580,000) delivered 20 Oct. 1970
used denomination.
PB-11yb
Color: Light Brown-Violet with Brownish Orange
frame.
Issue Date: 1960
See the listing above for printing information.
Notes: This color group appears to have been issued
in the mid to late 1960’s.
It is apparent that this was a very commonly used
denomination.
980
PB-12x
Issue Date: May 1950
April, 1950 with deliveries to the Stamp
Administrator starting on 3 May.
Second Printing (292,500) delivered 5 July 1954
Third Printing (1,135,000) delivered 7 Aug. 1956
Notes:
PB-12y
Issue Date: 1960
Fourth Printing (1,117,500) delivered 9 Nov. 1965
Fifth Printing (572,500) delivered 3 Nov. 1968
Seventh Printing (412,500) delivered 11 Dec. 1970
used denomination.
981
PB-13
Color: Violet with Orange frame.
Fourth Printing (110,000) delivered 30 Jan. 1968
Fifth Printing (622,500) delivered 18 Apr. 1969
paper.
PB-14
Color: Brown with Grey frame.
First Printing (384,000) delivered 23 Nov. 1965
Second Printing (620,000) delivered 26 Aug. 1968
paper.
collection.
982
Second Series
The second series of stamps was issued starting in 1971 to completely replace the
stamps of the aging first series. The paper for this series is apparently the same that was
normally used on the regular postage stamps of the era.
The printing was done by Norges Bank Seddeltrykkeri. The printing method is
from steel engraved plates. This same method has been used on many Norwegian
postage stamps since 1962.
Included in this series is one new denomination not previously issued in the first
series. The new denomination of 15,000 Kroner was printed a single time in 1976.
While the published material does give specifics of the various papers,
observation of the stamps show that these papers match those used on postage stamps
within the same printing periods. The dates shown below indicate the periods when these
papers were used in the production of regular postage stamps. The following paper types
were used on these stamps:
BoG (Borrggaard – Yellow) 1967 through June 1973 = Paper “x1”

BoH (Borregaard – White) June 1973 through October 1976 = Paper “x2”
Bu (Buskerud) October 1976 through 1980 = Paper “y”
Shown below are the front cover and first inside pages from one of the second series bank
books.
983
PB-15x1
Color: Dark Green
Issue Date: Mid 1971
First Printing (750,000) delivered 12 July 1971
Second Printing (1,040,000) delivered 6 July 1972
Brofos collection.
PB-15y
Denomination: 1 KRONE No photo of this stamp
Color: Dark Green is currently available.
Issue Date: December 1977 or early 1978
Notes: The single printing on this paper was printed
beginning November 11, 1977.
PB-16x1
Color: Red
First Printing (750,000) delivered 12 July 1971
Brofos collection.
984
PB-16y
Color: Red
Notes: Only a single printing was made on this paper.
Brofos-Nelson-16 Leiang-16
PB-17x1
Color: Blue
First Printing (1,000,000) delivered 25 June 1971
Notes:
PB-17x2
Color: Blue
PB-17y
Color: Blue
985
PB-18x1
Color: Yellow
collection.
PB-18x2
Denomination: 10 KRONER No photo of this stamp
Color: Yellow is currently available.
Second Printing (530,000) delivered 10 December 1975
Notes:
PB-18y
Color: Yellow
PB-19x1
Color: Orange Brown
First Printing (1,020,000) delivered 2 July 1971
Second Printing (1,250,000) delivered 6 Dec. 1972
Notes:
986
PB-19x2
Color: Orange Brown
PB-19y No photo of this stamp

Denomination: 20 KRONER is currently available.
Color: Orange Brown
PB-20x1
Color: Red-Violet
collection.
PB-20x2
Color: Red-Violet is currently available.
First Printing (340,000) delivered 18 Apr. 1975
Second Printing (190,000) delivered 10 Dec. 1975
Notes:
987
PB-20y
Color: Red-Violet
Notes:
PB-21x1
Color: Light Green
collection.
PB-21x2
Color: Light Green is currently available.
Second Printing (1,010,000) delivered 16 Sept. 1975
Notes:
PB-21y
Color: Light Green
988
PB-22x1
Color: Orange
Third Printing (1,520,000) delivered 18 Apr. 1975
Brofos collection.
PB-22y
Color: Orange
First Printing (1,470,000) delivered 25 May 1977
Notes:
PB-23x1
Color: Magenta
Notes:
989
PB-23x2
Color: Magenta is currently available.
Notes:
PB-23y
Color: Magenta
Third Printing (1,850,000) delivered 27 Nov. 1979
Notes:
PB-24x1
Color: Green-Blue
collection.
990
PB-24x2
Color: Green-Blue
First Printing (1,120,000) delivered 5 Nov. 1973
Second Printing (1,580,000) delivered 16 Sept. 1975
Notes:
PB-24y
Color: Green-Blue
Issue Date: Late 1977 or early 1978
PB-25x1
Color: Brown-Red
collection.
991
PB-25x2 No photo of this stamp

Denomination: 500 KRONER is currently available.
Color: Brown-Red
Third Printing (560,000) delivered 10 Dec. 1975
Fourth Printing (830,000) delivered 14 Sept. 1976
Notes:
PB-25y
Color: Brown-Red
Fourth Printing (550,000) delivered 5 Nov. 1979
Fifth Printing (1,510,000) delivered 12 Nov. 1979
Notes:
PB-26x1
Color: Lilac
992
PB-26x2
Color: Lilac
First Printing (1,150,000) delivered 6 Sept. 1973
Second Printing (1,860,000) delivered 3 Feb. 1975
Third Printing (530,000) delivered 1 Dec. 1976
Notes:
PB-26y
Color: Lilac
Fourth Printing (2,110,000) delivered 5 Nov. 1979
Brofos collection.
PB-27x1
Color: Green
collection.
993
PB-27x2
Color: Green
Third Printing (400,000) delivered 14 Sept. 1976
Notes:
PB-27y
Color: Green
Fourth Printing (1,990,000) delivered 19 Dec. 1979
Notes:
PB-28x1
Color: Blue
collection.
994
PB-28x2
Color: Blue
First Printing (520,000) delivered 1 Oct. 1974
Second Printing (280,000) delivered 14 Sept. 1976
Notes:
PB-28y
Color: Blue is currently available.
Notes:
PB-29
Color: Orange Red
Notes: Only a single printing was made of this stamp.
collection.
995
CHAPTER 24 – VACATION FUND STAMPS

This chapter again addresses stamps that are not revenue stamps. In this case they
are stamps that were used as a savings program for workers to have a paid summer
vacation.
The Government issued stamps along with the Postal Savings stamps and regular
postage stamps were all specifically available at the postal offices. Similar to the Postal
Savings stamps, these stamps indicated an amount equivalent to the amount of money
that was being saved in a special account by the patron. The stamps were placed in small
booklets made for this specific purpose.
This chapter lists the official governmental issues of this type of stamp, but it
should be noted that privately issued stamps that had a similar usage prior to the
institution of the government program in 1948 also exist. Because they were not issued
by a formal Governmental agency or entity, they are outside of the scope of this book.
The use of these stamps was authorized by the Vacation Fund Act of 1947 with
financial contributions from the trade unions and trade organizations.
Series of 1948
The first series was issued in 1948 in a total of 6 denominations from 50 Øre to 25
Kroner. The stamps were printed in a Black design with a colored background area. The
50 ØRE stamp is the only denomination of the series with a colored denomination text.
These stamps were available for direct purchase at some postal offices. Unused examples
are known.
VA-1
Denomination: 50 ØRE
Color: Orange and Black
Notes:
Brofos-Nelson-Unlisted Sør-Reime-1
VA-2
Denomination: 1 KR.
Color: Pale Green and Black
Notes:
996
VA-3
Denomination: 2 KR.
Color: Salmon and Black
Notes:
Brofos-Nelson-1 Sør-Reime-3
VA-4
Denomination: 5 KR.
Color: Violet and Black
Notes:
VA-5
Denomination: 10 KR.
Color: Blue and Black
Notes:
VA-6
Denomination: 25 KR.
Color: Bistre and Black
Notes:
997
Shown below is the cover of a booklet from 1949 as well as an interior page from
the same booklet bearing a complete set of the first series of the vacation stamps.
Booklets such as this are extremely rare to find because most would have been redeemed
at some point in time.
998
Series of 1960
Stamps from this series seem to be the least commonly found of the vacation
stamps. Two of the denominations remain unverified to the present author.
VA-7
Color: Green and black
Notes:
VA-8
Color: Red and black
Notes: This was the only denomination originally listed
in the Brofos-Nelson catalog in 1983.
VA-9
Notes: This denomination has not been observed by the
present author or other researchers of this issue.
999
VA-10
Color: Orange and black
Notes:
VA-11
Color: Blue and black
Notes:
VA-12
Color: Dull Grey and black
Notes:
VA-13
Notes: This denomination has not been observed by the
present author or other researchers of this issue.
1000
Series of 1971
VA-14
Color: Olive Green
Notes:
VA-15
Color: Red
Notes:
VA-16
Color: Blue
Notes:
VA-17
Color: Red-Brown
Notes:
1001
VA-18
Color: Brown
Notes:
VA-19
Color: Green
Notes:
VA-20
Color: Purple
Notes: This denomination is of a larger size than the
other denominations in the series.
1002
Price Guide
The prices listed here will no doubt cause controversy. There will always be
those individuals who think that prices are either too high or too low or that a certain
issue should be valued differently than others.
Many of the listed prices are estimated of what the author thinks that the stamp
would sell for. Many stamps are known by only a few examples and may never have
been for sale in a public transaction.
A few items are illustrated throughout this section.
In general the prices shown are what one should expect to pay for a single stamp
in a retail transaction from a stamp dealer. Prices shown are for stamps in undamaged
condition with full perforations unless otherwise noted. Private transactions will likely
take place at a reduced rate. Purchase of large quantities of stamps can often bring
significantly lower prices than those shown. All prices are listed in United States dollars.
Guide to symbols used:

** = Unused unhinged stamp with original gum
* = Unused stamp with original gum but with a hinge marking
(*) = Uncancelled stamp with partial or completely missing gum (Often a used stamp
without cancellation)
o = A stamp cancelled by means of a prefabricated canceller device (Often seen in
combination with manuscript dates or initials)
⌧ = A stamp cancelled by means of a hand written manuscript cancel
= A stamp on a cut piece of a document
= A stamp on original usage document
**** Special note

Many stamps illustrated throughout this book are only known from stamps acquired from
official sources. These have never been sold or traded on the open market. The values of
such stamp may be significantly different than those listed in this pricing guide.
1003
Chapter 1 - Fee Stamps (Sportelmerker)

Number ** * (*) ⌧
SP-1a 185.00 135.00 110.00 85.00 200.00
SP-1b 175.00 125.00 100.00 80.00 200.00
SP-2a - - - 25.00 50.00
SP-2b - - - 15.00 40.00
SP-2c 12.00 5.00 3.00 15.00 40.00
SP-3a - - - 25.00 50.000
SP-3b - - - 20.00 50.00
SP-3c 70.00 35.00 22.50 15.00 40.00
SP-4a 100.00 50.00 35.00 20.00 40.00
SP-4b 45.00 25.00 15.00 10.00 25.00
SP-4c 45.00 25.00 15.00 10.00 25.00
SP-5a 100.00 50.00 35.00 20.00 45.00
SP-5b - - - 12.50 30.00
SP-5c 45.00 25.00 15.00 10.00 30.00
SP-6a 120.00 80.00 50.00 20.00 40.00
SP-6b 75.00 50.00 25.00 10.00 30.00
SP-6c 45.00 25.00 15.00 10.00 30.00
SP-7a - - - 15.00 35.00
SP-7b 65.00 40.00 25.00 15.00 35.00
SP-7c - - - 30.00 60.00
SP-7d - - - 40.00 80.00
SP-8a 125.00 100.00 75.00 15.00 30.00
SP-8b 60.00 40.00 25.00 20.00 40.00
SP-9a 75.00 45.00 30.00 12.50 30.00
SP-9b 60.00 35.00 20.00 12.50 30.00
SP-10a - - - 50.00 80.00
SP-10b - - - 40.00 75.00
SP-10c 75.00 50.00 30.00 20.00 50.00
SP-10d - - - 20.00 50.00
SP-11a 175.00 125.00 75.00 20.00 50.00
SP-11b 80.00 60.00 40.00 20.00 50.00
SP-12a 200.00 150.00 100.00 65.00 100.00
SP-12b - - - 100.00 175.00
SP-12c 150.00 125.00 100.00 80.00 125.00
1004
Chapter 1 - Fee Stamps (Sportelmerker) - continued

Number ** * (*) ⌧
SP-13a 175.00 150.00 125.00 100.00 150.00
SP-13b 150.00 125.00 100.00 125.00 200.00
SP-13c 200.00 175.00 150.00 150.00 225.00
SP-14a 125.00 100.00 75.00 75.00 125.00
SP-14b 125.00 100.00 75.00 75.00 125.00
SP-14c - - - 100.00 150.00
SP-15a - - - 75.00 125.00
SP-15b - - - 50.00 100.00
SP-15c 125.00 100.00 75.00 50.00 100.00
1975 Reprint - - 20.00 - -
Several printings from various denominations have not been observed in mint condition.
Prices are not given for these stamps at this time.
Stamps with sheet margins are worth at least 100% extra.
Chapter 2 - Adjustment Fee Stamps (Justermerker)

Number ** * (*) ⌧/o
JU-1a - - 10.00 10.00 150.00
JU-1b - - 10.00 10.00 150.00
JU-2a - - 15.00 15.00 150.00
JU-2b - - 15.00 15.00 150.00
JU-3a - - 15.00 15.00 150.00
JU-3b - - 15.00 15.00 150.00
JU-4a - - 15.00 15.00 150.00
JU-4b - - 15.00 15.00 150.00
JU-5a - - 15.00 15.00 150.00
JU-5b - - 15.00 15.00 150.00
JU-6a - - 15.00 15.00 150.00
JU-6b - - 15.00 15.00 150.00
JU-7a - - 55.00 55.00 250.00
JU-7b - - 55.00 55.00 250.00
JU-7 Imperf. 600.00 300.00 200.00 - -
JU-8a - - 50.00 50.00 250.00
JU-8b - - 50.00 50.00 250.00
JU-8 Imperf. 600.00 300.00 200.00 - -
JU-9a - - 15.00 15.00 200.00
JU-9b - - 15.00 15.00 200.00
JU-9 Imperf. 600.00 300.00 200.00 - -
JU-10a - - 15.00 15.00 200.00
JU-10b - - 15.00 15.00 200.00
JU-10 Imperf. 600.00 300.00 200.00 - -
1005
Chapter 2 - Adjustment Fee Stamps (Justermerker) - continued

Number ** * (*) ⌧/o
JU-11a - - 20.00 20.00 225.00
JU-11b - - 20.00 20.00 225.00
JU-11 Imperf. 600.00 300.00 200.00 - -
JU-12 - - 55.00 55.00 250.00
JU-13 - - 50.00 50.00 250.00
JU-14 - - 15.00 15.00 200.00
JU-15 - - 15.00 15.00 200.00
JU-16 - - 20.00 20.00 225.00
JU-17a - - 50.00 35.00 250.00
JU-17b 100.00 75.00 45.00 30.00 250.00
JU-18a - - 50.00 35.00 250.00
JU-18b 100.00 75.00 45.00 30.00 250.00
JU-19a - - 35.00 25.00 250.00
JU-19b 95.00 70.00 30.00 20.00 250.00
JU-20a - - 35.00 25.00 250.00
JU-20b 95.00 70.00 30.00 20.00 250.00
JU-21a 75.00 50.00 35.00 20.00 250.00
JU-21b - - 40.00 25.00 250.00
JU-22a 75.00 50.00 35.00 20.00 250.00
JU-22b - - 40.00 25.00 250.00
JU-23a 100.00 75.00 50.00 35.00 250.00
JU-23b 60.00 45.00 35.00 45.00 250.00
JU-23c - - 90.00 60.00 250.00
JU-24a 100.00 75.00 50.00 35.00 250.00
JU-24b 60.00 45.00 35.00 45.00 250.00
JU-24c - - 90.00 60.00 250.00
JU-25a 100.00 75.00 50.00 35.00 250.00
JU-25b 60.00 45.00 35.00 45.00 250.00
JU-25c - - 90.00 60.00 250.00
JU-26a 90.00 65.00 45.00 30.00 225.00
JU-26b 55.00 40.00 30.00 42.50 225.00
JU-26c - - 85.00 55.00 225.00
JU-27a 90.00 65.00 45.00 30.00 225.00
JU-27b 55.00 40.00 30.00 42.50 225.00
JU-27c - - 85.00 55.00 225.00
JU-28a 90.00 65.00 45.00 30.00 225.00
JU-28b 55.00 40.00 30.00 42.50 225.00
JU-28c - - 85.00 55.00 225.00
1006
Chapter 2 - Adjustment Fee Stamps (Justermerker) - continued

JU-29 100.00 50.00 30.00 20.00 175.00
JU-30 100.00 50.00 30.00 20.00 175.00
JU-31 130.00 65.00 40.00 30.00 200.00
JU-32 150.00 75.00 50.00 35.00 200.00
JU-33 200.00 100.00 80.00 50.00 350.00
JU-34 350.00 250.00 150.00 150.00 400.00
JU-35 350.00 250.00 150.00 150.00 400.00
JU-36 350.00 250.00 150.00 150.00 400.00
JU-37 - - 300.00 200.00 500.00
JU-38 - - 350.00 250.00 600.00
JU-39 - - 300.00 200.00 500.00
JU-40 - - 500.00 400.00 750.00
JU-41 300.00 250.00 175.00 175.00 500.00
JU-42 300.00 250.00 175.00 175.00 500.00
JU-43 250.00 200.00 150.00 150.00 500.00
JU-44 250.00 200.00 150.00 150.00 500.00
JU-45 250.00 200.00 150.00 150.00 500.00
Pairs, strips, or blocks that contain more than one denomination will be worth a minimum
of 3 times the value of the individual stamps.
Stamps cancelled in any other location than Kristiania are worth a moderate to significant
premium.
Stamps that exhibit the various perforation errors should be worth 3 to 5 times the value
of a regular stamp. The exceptions to this rule would be stamps that are already very
expensive such as JU-36 and JU-37. These will normally trade at roughly double the
regular value.
1007
Chapter 3 - Documentary Stamps (Stempelmerker)

Number ** * (*) o/⌧
ST-1 150.00 50.00 20.00 10.00 30.00
ST-2 120.00 40.00 15.00 6.00 12.50
ST-3a 90.00 30.00 12.00 4.00 10.00
ST-3b 90.00 30.00 12.00 4.00 10.00
ST-3c 90.00 30.00 12.00 4.00 10.00
ST-3d 100.00 35.00 15.00 5.00 10.00
ST-4 200.00 65.00 25.00 8.00 20.00
ST-5 225.00 75.00 30.00 10.00 25.00
ST-6 350.00 115.00 45.00 15.00 35.00
ST-7a T.1 450.00 175.00 75.00 25.00 75.00
ST-7a T.2 450.00 175.00 75.00 25.00 75.00
ST-7b T.1 500.00 200.00 82.50 27.50 75.00
ST-7b T.2 500.00 200.00 82.50 27.50 75.00
ST-8 T.1 600.00 300.00 150.00 50.00 150.00
ST-8 T.2 600.00 300.00 150.00 50.00 150.00
ST-9 T.1 550.00 225.00 100.00 35.00 100.00
ST-9 T.2 550.00 225.00 100.00 35.00 100.00
ST-9 T.3 550.00 225.00 100.00 35.00 100.00
ST-10 I - - 500.00 260.00 750.00
ST-10 IIa 150.00 50.00 20.00 7.50 20.00
ST-10 IIb 150.00 50.00 20.00 7.50 20.00
ST-10 IIc 150.00 50.00 20.00 7.50 20.00
ST-10 IId 175.00 60.00 25.00 10.00 25.00
ST-11 20.00 10.00 5.00 2.00 4.00
ST-12 T.1 25.00 12.50 7.50 3.00 6.00
ST-12 T.2 25.00 12.50 7.50 3.00 6.00
ST-13 T.1 25.00 12.50 7.50 3.00 6.00
ST-13 T.2 25.00 12.50 7.50 3.00 6.00
ST-13 T.3 30.00 15.00 10.00 5.00 10.00
ST-14 T.1 75.00 37.50 25.00 10.00 20.00
ST-14 T.2 75.00 37.50 25.00 10.00 20.00
ST-15 T.1 90.00 45.00 30.00 12.50 25.00
ST-15 T.2 90.00 45.00 30.00 12.50 25.00
ST-15 T.3 90.00 45.00 30.00 12.50 25.00
ST-16 T.1 180.00 90.00 60.00 25.00 50.00
ST-16 T.2 180.00 90.00 60.00 25.00 50.00
ST-16 T.3 180.00 90.00 60.00 25.00 50.00
ST-17 T.1 150.00 75.00 50.00 20.00 40.00
ST-17 T.2 150.00 75.00 50.00 20.00 40.00
ST-18 T.1 375.00 187.50 125.00 50.00 100.00
ST-18 T.2 375.00 187.50 125.00 50.00 100.00
1008
Chapter 3 - Documentary Stamps (Stempelmerker) - continued

Number ** * (*) o/⌧
ST-19 T.1 250.00 112.50 75.00 30.00 60.00
ST-19 T.2 250.00 112.50 75.00 30.00 60.00
ST-19 T.3 250.00 112.50 75.00 30.00 60.00
ST-20 T.1 150.00 75.00 50.00 20.00 40.00
ST-20 T.2 150.00 75.00 50.00 20.00 40.00
ST-21 T.1 500.00 250.00 125.00 75.00 150.00
ST-21 T.2 500.00 250.00 125.00 75.00 150.00
ST-21 T.3 500.00 250.00 125.00 75.00 150.00
ST-22a 180.00 90.00 60.00 25.00 50.00
ST-22b T.1 180.00 90.00 60.00 25.00 50.00
ST-22b T.2 180.00 90.00 60.00 25.00 50.00
ST-23 T.1 500.00 250.00 125.00 80.00 150.00
ST-23 T.2 500.00 250.00 125.00 80.00 150.00
ST-23 T.3 500.00 250.00 125.00 80.00 150.00
ST-23 T.4 500.00 250.00 125.00 80.00 150.00
ST-23 T.5 500.00 250.00 125.00 80.00 150.00
ST-24a T.1 15.00 7.50 2.50 1.00 2.50
ST-24a T.2 40.00 20.00 12.50 7.50 20.00
ST-24b T.1 20.00 10.00 3.00 1.25 3.00
ST-25a T.1 20.00 10.00 3.00 1.25 3.00
ST-25a T.2 40.00 20.00 12.50 7.50 20.00
ST-25b T.1 25.00 12.50 7.50 3.50 10.00
ST-25c T.1 30.00 15.00 10.00 5.00 12.50
ST-26 30.00 15.00 10.00 5.00 12.50
ST-27 30.00 15.00 10.00 5.00 12.50
ST-28 T.1 50.00 25.00 15.00 10.00 17.50
ST-28 T. 1 200.00 100.00 75.00 40.00 80.00
Var.
ST-28 T.2 130.00 65.00 35.00 20.00 45.00
ST-29 30.00 15.00 10.00 5.00 12.50
ST-30 75.00 45.00 30.00 12.50 30.00
ST-31 Ia 22.50 12.50 7.00 3.00 6.00
ST-31 Ib 45.00 30.00 15.00 7.50 15.00
ST-31 IIa 25.00 15.00 10.00 5.00 10.00
ST-31 IIb 10.00 7.50 3.00 1.00 2.75
ST-31 IIc 22.50 15.00 8.00 4.00 8.00
ST-31 IId 15.00 10.00 5.00 2.50 5.00
ST-31 IIe 10.00 7.50 3.00 0.50 2.00
ST-31 IIf 25.00 15.00 10.00 5.00 10.00
ST-31 IIIa 15.00 10.00 5.00 2.50 5.00
ST-31 IIIb 15.00 10.00 5.00 2.50 5.00
1009

Number ** * (*) o/⌧
ST-32 Ia 15.00 10.00 5.00 2.50 5.00
ST-32 Ib 22.50 12.50 7.00 3.00 6.00
ST-32 Ic 10.00 7.50 3.00 1.50 4.00
ST-32 II 22.50 12.50 7.00 3.00 6.00
ST-32 IIIa 10.00 7.50 3.00 1.50 3.00
ST-32 IIIb 15.00 10.00 5.00 2.50 4.00
ST-32 IVa 22.50 12.50 7.00 3.50 7.00
ST-32 IVb 22.50 12.50 7.00 3.50 7.00
ST-32 Va 75.00 45.00 30.00 15.00 45.00
ST-32 Vb 10.00 7.50 3.00 1.00 2.50
ST-32 Vc 10.00 7.50 3.00 1.50 3.00
ST-33 I 180.00 120.00 60.00 30.00 75.00
ST-33 IIa 45.00 30.00 15.00 7.50 15.00
ST-33 IIb 60.00 40.00 20.00 10.00 20.00
ST-33 III 25.00 15.00 10.00 5.00 10.00
ST-33 IVa 180.00 120.00 60.00 30.00 75.00
ST-33 IVb 150.00 100.00 50.00 25.00 65.00
ST-34a 60.00 40.00 20.00 10.00 20.00
ST-34b 60.00 40.00 20.00 10.00 20.00
ST-35 I 45.00 30.00 15.00 8.00 16.00
ST-35 IIa 60.00 40.00 20.00 10.00 20.00
ST-35 IIb 80.00 60.00 40.00 20.00 45.00
ST-35 IIc 45.00 30.00 15.00 7.50 15.00
ST-35 IId 25.00 15.00 10.00 5.00 10.00
ST-35 IIe 80.00 60.00 40.00 20.00 40.00
ST-36 175.00 120.00 80.00 40.00 100.00
ST-37 Ia 60.00 40.00 20.00 10.00 20.00
ST-37 Ib 22.50 12.50 7.00 3.50 7.00
ST-37 Ib 150.00 110.00 70.00 35.00 85.00
Var. 1
ST-37 Ib 25.00 15.00 10.00 5.00 10.00
Var. 2
ST-37 IIa 45.00 30.00 15.00 7.50 15.00
ST-37 IIb 45.00 30.00 15.00 7.50 15.00
ST-38a 150.00 100.00 50.00 25.00 65.00
ST-38b 120.00 80.00 40.00 17.50 40.00
ST-38c 120.00 80.00 40.00 17.50 40.00
ST-39 T-1a 45.00 35.00 30.00 25.00 50.00
ST-39 T-1b 50.00 37.50 32.50 27.50 50.00
ST-39 T-2a 40.00 25.00 20.00 15.00 35.00
ST-39 T-2b 40.00 25.00 22.50 17.50 35.00
ST-39 T-3a 45.00 35.00 30.00 25.00 50.00
ST-39 T-3b 50.00 37.50 32.50 27.50 50.00
1010

Number ** * (*) o/⌧
ST-40 Ia 10.00 7.50 3.00 1.00 2.00
ST-40 Ib 10.00 7.50 3.00 1.00 2.00
ST-40 Ic 15.00 10.00 5.00 2.50 5.00
ST-40 Id 10.00 7.50 3.00 1.50 3.00
ST-40 Ie 15.00 10.00 5.00 2.00 4.00
ST-40 If 22.50 12.50 7.00 3.00 6.00
ST-40 Ig 25.00 15.00 10.00 5.00 10.00
ST-40 IIa 60.00 40.00 20.00 10.00 20.00
ST-40 IIb 60.00 40.00 20.00 10.00 20.00
ST-41 Ia 25.00 15.00 10.00 5.00 10.00
ST-41 Ib 15.00 10.00 5.00 2.50 5.00
ST-41 Ib 25.00 15.00 10.00 5.00 10.00
Var.
ST-41 II 60.00 40.00 20.00 10.00 20.00
ST-41 II 150.00 110.00 70.00 35.00 85.00
Var.
ST-41 IIIa 15.00 10.00 5.00 2.50 5.00
ST-41 IIIb 15.00 10.00 5.00 2.50 5.00
ST-42 Ia 75.00 45.00 30.00 15.00 30.00
ST-42 Ib 45.00 30.00 15.00 7.50 15.00
ST-42 Ic 25.00 15.00 10.00 5.00 10.00
ST-42 Id 22.50 12.50 7.00 3.50 5.00
ST-42 II 25.00 15.00 10.00 5.00 10.00
ST-42 III 110.00 75.00 50.00 25.00 65.00
ST-43 Ia 15.00 10.00 5.00 2.00 4.00
ST-43 Ib 25.00 15.00 10.00 5.00 10.00
ST-43 Ib 150.00 110.00 70.00 35.00 85.00
Var.
ST-43 Ic 500.00 250.00 150.00 100.00 250.00
ST-43 Ic 60.00 40.00 30.00 20.00 50.00
Transition
ST-43 IIa 15.00 10.00 5.00 2.00 4.00
ST-43 IIb 25.00 15.00 10.00 5.00 10.00
ST-43 III 85.00 60.00 40.00 20.00 45.00
ST-44 Ia 15.00 10.00 5.00 2.50 5.00
ST-44 Ib 22.50 12.50 7.00 3.50 7.00
ST-44 IIa 15.00 10.00 5.00 2.00 4.00
ST-44 IIb 22.50 12.50 7.00 3.50 7.00
ST-44 IIIa 22.50 12.50 7.00 3.50 7.00
ST-44 IIIb 25.00 15.00 10.00 5.00 10.00
ST-44 IIIc 22.50 12.50 7.00 3.50 7.00
ST-44 IIId 45.00 30.00 15.00 7.50 15.00
1011

Number ** * (*) o/⌧
ST-45 I 200.00 125.00 50.00 25.00 75.00
ST-45 II 250.00 150.00 70.00 35.00 100.00
ST-45 II 400.00 300.00 200.00 100.00 200.00
Var.
ST-46a 150.00 85.00 70.00 70.00 150.00
ST-46b 125.00 80.00 60.00 50.00 100.00
ST-47 Ia 22.50 12.50 7.00 3.00 6.00
ST-47 Ib 25.00 15.00 10.00 5.00 10.00
ST-47 Ic 25.00 15.00 10.00 5.00 10.00
ST-47 Id 60.00 40.00 20.00 10.00 20.00
ST-47 IIa 45.00 30.00 15.00 7.50 15.00
ST-47 IIb 45.00 30.00 15.00 7.50 15.00
ST-47 IIc 75.00 45.00 30.00 15.00 30.00
ST-48 Ia 25.00 15.00 10.00 5.00 10.00
ST-48 Ib 15.00 10.00 5.00 1.50 3.00
ST-48 Ic 25.00 15.00 10.00 5.00 10.00
ST-48 Id 22.50 12.50 7.00 3.50 7.00
ST-48 Ie 25.00 15.00 10.00 5.00 10.00
ST-48 If 45.00 30.00 15.00 7.50 15.00
ST-48 IIa 75.00 45.00 30.00 15.00 30.00
ST-48 IIb 75.00 45.00 30.00 15.00 30.00
ST-49 150.00 90.00 60.00 40.00 100.00
ST-50a 32.50 20.00 12.50 3.00 7.50
ST-50b 25.00 15.00 10.00 1.50 5.00
ST-50b Var. 60.00 40.00 20.00 10.00 20.00
ST-51 I 80.00 60.00 40.00 20.00 40.00
ST-51 IIa 45.00 30.00 15.00 7.50 15.00
ST-51 IIb 40.00 25.00 12.50 5.00 10.00
ST-51 IIc 45.00 30.00 15.00 7.50 15.00
ST-52a 50.00 25.00 12.50 2.50 5.00
ST-52b 50.00 25.00 12.50 2.50 5.00
ST-52c 75.00 40.00 20.00 10.00 20.00
ST-53a 50.00 25.00 12.50 2.50 5.00
ST-53b 50.00 25.00 12.50 3.00 6.00
ST-53c 50.00 25.00 12.50 5.00 10.00
ST-53d 60.00 30.00 15.00 7.50 15.00
ST-54 120.00 60.00 30.00 15.00 35.00
ST-55 120.00 60.00 30.00 15.00 25.00
ST-56 I 150.00 80.00 40.00 20.00 50.00
ST-56 II 150.00 80.00 40.00 20.00 50.00
ST-57 50.00 35.00 20.00 7.50 15.00
1012
Chapter 3 - Documentary Stamps (Stempelmerker) – continued

Number ** * (*) o/⌧
ST-58 Ia 180.00 120.00 60.00 30.00 75.00
ST-58 Ib 250.00 175.00 100.00 50.00 125.00
ST-58 II 180.00 120.00 60.00 30.00 75.00
ST-59 500.00 250.00 200.00 150.00 350.00
ST-60 Ia 60.00 40.00 20.00 7.50 15.00
ST-60 Ia 75.00 50.00 25.00 10.00 20.00
Var.
ST-60 Ib 45.00 30.00 15.00 3.00 6.00
ST-60 II 45.00 30.00 15.00 4.50 9.00
ST-61a 15.00 10.00 5.00 2.00 4.00
ST-61b 15.00 10.00 5.00 2.00 4.00
ST-61c 15.00 10.00 5.00 2.00 4.00
ST-62 120.00 60.00 30.00 15.00 35.00
ST-63a 360.00 180.00 90.00 45.00 125.00
ST-63b 200.00 100.00 50.00 25.00 60.00
ST-63c 90.00 45.00 30.00 15.00 40.00
ST-64 I 30.00 20.00 10.00 3.00 6.00
ST-64 II 37.50 25.00 12.50 5.00 10.00
ST-65a 500.00 350.00 250.00 150.00 450.00
ST-65b 350.00 150.00 65.00 50.00 250.00
ST-66 800.00 650.00 550.00 500.00 700.00
ST-67a 150.00 100.00 50.00 25.00 75.00
ST-67b 125.00 60.00 30.00 15.00 45.00
ST-68a 150.00 75.00 35.00 25.00 75.00
ST-68b 50.00 25.00 15.00 7.50 15.00
ST-69 25.00 20.00 10.00 7.50 20.00
ST-70 25.00 20.00 10.00 7.50 20.00
ST-71a 22.50 15.00 7.50 5.00 10.00
ST-71b 15.00 10.00 5.00 3.00 6.00
ST-71c 15.00 10.00 5.00 2.50 5.00
ST-72 52.50 35.00 22.50 15.00 45.00
ST-73 30.00 20.00 10.00 7.50 15.00
ST-74 30.00 20.00 10.00 7.50 15.00
ST-75a 15.00 10.00 5.00 2.50 5.00
ST-75b 15.00 10.00 5.00 2.50 5.00
ST-76a 15.00 10.00 5.00 2.50 5.00
ST-76b 15.00 10.00 5.00 2.50 5.00
ST-77a 22.50 15.00 7.50 3.50 7.00
ST-77b 22.50 15.00 7.50 5.00 10.0
ST-78a 60.00 45.00 30.00 20.00 40.00
ST-78b 75.00 55.00 37.50 25.00 50.00
ST-78c 52.50 35.00 22.50 15.00 30.00
1013

Number ** * (*) o/⌧
ST-79a 75.00 50.00 37.50 25.00 50.00
ST-79b 60.00 45.00 30.00 20.00 40.00
ST-79c 60.00 45.00 30.00 20.00 40.00
ST-80a 25.00 16.00 8.00 4.00 8.00
ST-80b 22.50 15.00 7.50 3.50 7.00
ST-81 22.50 15.00 7.50 3.50 7.00
ST-82a 37.50 25.00 17.50 12.50 25.00
ST-82b 37.50 25.00 17.50 12.50 25.00
ST-83a 52.50 35.00 22.50 15.00 30.00
ST-83b 225.00 150.00 75.00 50.00 125.00
ST-83c 60.00 45.00 30.00 20.00 45.00
ST-84a 22.50 15.00 7.50 5.00 10.00
ST-84b 22.50 15.00 7.50 5.00 10.00
ST-85 250.00 150.00 70.00 35.00 85.00
ST-86 45.00 30.00 15.00 10.00 20.00
ST-87 37.50 25.00 17.50 12.50 25.00
ST-88 Ia 60.00 45.00 30.00 20.00 40.00
ST-88 Ib 60.00 45.00 30.00 20.00 40.00
ST-88 II 45.00 30.00 15.00 10.00 20.00
ST-89 22.50 15.00 7.50 5.00 10.00
ST-90 20.00 10.00 5.00 3.00 6.00
ST-91 22.50 15.00 7.50 3.50 7.00
ST-92 22.50 15.00 7.50 5.00 10.00
ST-93 I 22.50 15.00 7.50 5.00 10.00
ST-93 IIA 60.00 45.00 30.00 20.00 45.00
ST-93 IIB 500.00 325.00 250.00 175.00 350.00
ST-94 52.50 35.00 22.50 15.00 30.00
ST-95 Ia 25.00 17.50 9.00 6.00 12.00
ST-95 Ib 25.00 17.50 9.00 6.00 12.00
ST-95 IIA 60.00 45.00 30.00 20.00 45.00
ST-95 IIB 600.00 400.00 300.00 200.00 400.00
ST-96 Ia 30.00 20.00 10.00 7.50 15.00
ST-96 Ib 60.00 45.00 30.00 20.00 45.00
ST-96 II 75.00 50.00 37.50 25.00 65.00
ST-96 III 75.00 50.00 37.50 25.00 65.00
ST-97 I 22.50 15.00 7.50 3.50 7.00
ST-97 II 75.00 50.00 37.50 25.00 50.00
ST-97 III 45.00 30.00 15.00 10.00 20.00
ST-97 IVA 22.50 15.00 10.00 7.50 15.00
ST-97 IVB 350.00 250.00 175.00 100.00 200.00
ST-98 I 22.50 15.00 7.50 3.50 7.00
ST-98 IIA 45.00 30.00 15.00 10.00 20.00
ST-98 IIB 375.00 275.00 200.00 125.00 250.00
1014

Number ** * (*) o/⌧
ST-99Aa 22.50 15.00 10.00 7.50 17.50
ST-99Ab 22.50 15.00 10.00 7.50 17.50
ST-99B 500.00 325.00 250.00 175.00 350.00
ST-100 I 22.50 15.00 7.50 3.50 7.00
ST-100 IIA 45.00 30.00 15.00 10.00 20.00
ST-100 IIB 450.00 300.00 225.00 150.00 300.00
ST-101Aa 60.00 40.00 20.00 12.50 25.00
ST-101Ab 57.50 37.50 25.00 17.50 35.00
ST-101Bb 600.00 400.00 300.00 200.00 400.00
ST-102 60.00 40.00 20.00 12.50 25.00
ST-103 I 22.50 15.00 7.50 5.00 10.00
ST-103 II 60.00 45.00 30.00 20.00 45.00
ST-104 I 22.50 15.00 7.50 5.00 10.00
ST-104 IIa 45.00 30.00 15.00 10.00 20.00
ST-104 IIb 45.00 30.00 15.00 10.00 20.00
ST-105 60.00 40.00 20.00 12.50 25.00
ST-106 22.50 15.00 7.50 5.00 10.00
ST-107 75.00 45.00 22.50 15.00 45.00
ST-108 60.00 45.00 30.00 20.00 60.00
ST-109 60.00 45.00 30.00 20.00 60.00
ST-110 120.00 80.00 55.00 35.00 100.00
ST-111 T.1 22.50 15.00 7.50 5.00 10.00
ST-111 T.2 22.50 15.00 7.50 5.00 10.00
ST-111 T.3 75.00 45.00 22.50 15.00 30.00
ST-112 T.1 45.00 30.00 15.00 10.00 20.00
ST-112 T.2 45.00 30.00 15.00 10.00 20.00
ST-113 T.1 45.00 30.00 15.00 10.00 20.00
ST-113 T.2 45.00 30.00 15.00 10.00 20.00
ST-114 75.00 45.00 22.50 15.00 30.00
ST-115 120.00 80.00 55.00 35.00 100.00
ST-116 75.00 50.00 37.50 25.00 65.00
ST-117 150.00 115.00 75.00 50.00 125.00
ST-118 150.00 115.00 75.00 50.00 125.00
ST-119 T.1 22.50 15.00 7.50 5.00 10.00
ST-119 T.2 22.50 15.00 7.50 5.00 10.00
ST-120 22.50 15.00 7.50 5.00 10.00
ST-121 120.00 80.00 55.00 35.00 100.00
ST-122 T.1 22.50 15.00 7.50 5.00 10.00
ST-122 T.2 22.50 15.00 7.50 5.00 10.00
ST-123 T.1 60.00 40.00 20.00 12.50 35.00
ST-123 T.2 60.00 40.00 20.00 12.50 35.00
ST-123 T.3 60.00 40.00 20.00 12.50 35.00
ST-124 T.1 90.00 60.00 30.00 15.00 40.00
1015

Number ** * (*) o/⌧
ST-124 T.2 90.00 60.00 30.00 15.00 40.00
ST-125 175.00 125.00 75.00 50.00 100.00
ST-126 T.1 60.00 40.00 20.00 12.50 35.00
ST-126 T.2 60.00 40.00 20.00 12.50 35.00
ST-127 90.00 60.00 30.00 15.00 40.00
ST-128 T.1 90.00 60.00 30.00 15.00 40.00
ST-128 T.2 90.00 60.00 30.00 15.00 40.00
ST-129 No# 175.00 125.00 100.00 50.00 100.00
ST-129 #1 75.00 50.00 37.50 25.00 50.00
ST-129 #2 90.00 67.50 45.00 30.00 60.00
ST-129 #3 120.00 80.00 55.00 35.00 70.00
ST-129 #4 75.00 50.00 37.50 25.00 50.00
ST-129 #5 75.00 50.00 37.50 25.00 50.00
ST-129 #6 20.00 15.00 10.00 7.50 15.00
ST-129 #8 45.00 30.00 15.00 10.00 20.00
ST-129 #9 37.50 25.00 20.00 12.50 25.00
ST-130 #1 175.00 125.00 100.00 50.00 100.00
ST-130 #2 115.00 75.00 50.00 35.00 70.00
ST-130 #3 75.00 50.00 37.50 25.00 50.00
ST-130 #4 175.00 125.00 100.00 50.00 100.00
ST-130 #5 75.00 50.00 30.00 20.00 40.00
ST-130 #6 175.00 125.00 100.00 50.00 100.00
ST-130 #7 60.00 40.00 22.50 15.00 30.00
ST-130 #11 60.00 40.00 22.50 15.00 30.00
ST-131 No# 250.00 200.00 150.00 100.00 200.00
ST-131 #1 225.00 175.00 127.50 75.00 150.00
ST-131 #2 235.00 185.00 135.00 85.00 170.00
ST-131 #3 350.00 250.00 200.00 150.00 300.00
ST-131 #4 350.00 250.00 200.00 150.00 300.00
ST-131 #5 350.00 250.00 200.00 150.00 300.00
ST-131 #6 350.00 250.00 200.00 150.00 300.00
ST-131 #7 350.00 250.00 200.00 150.00 300.00
ST-132 No# 225.00 175.00 127.50 75.00 150.00
ST-132 #1 350.00 250.00 200.00 150.00 300.00
ST-132 #2 350.00 250.00 200.00 150.00 300.00
ST-132 #3 350.00 250.00 200.00 150.00 300.00
ST-132 #4 250.00 200.00 150.00 100.00 200.00
ST-132 #5 350.00 250.00 200.00 150.00 300.00
ST-132 #6 350.00 250.00 200.00 150.00 300.00
ST-133 #6 45.00 30.00 15.00 10.00 20.00
ST-133 #7 45.00 30.00 15.00 10.00 20.00
ST-133 #8 20.00 15.00 10.00 7.50 15.00
ST-133 #9 T.1 22.50 15.00 7.50 5.00 10.00
1016

Number ** * (*) o/⌧
ST-133 #9 20.00 15.00 10.00 7.50 15.00
T.2
ST-133 #10 22.50 15.00 7.50 5.00 10.00
ST-133 #11 22.50 15.00 7.50 5.00 10.00
ST-134 #7 60.00 40.00 22.50 15.00 30.00
ST-134 #8 60.00 40.00 22.50 15.00 30.00
ST-134 #9 75.00 50.00 37.50 25.00 50.00
ST-134 #10 75.00 50.00 37.50 25.00 50.00
ST-134 #11 60.00 40.00 22.50 15.00 30.00
ST-134 #12 60.00 40.00 22.50 15.00 30.00
ST-134 #13 20.00 15.00 10.00 7.50 15.00
ST-134 #14 22.50 15.00 7.50 5.00 10.00
ST-135 #6 350.00 250.00 200.00 150.00 300.00
ST-135 #7 350.00 250.00 200.00 150.00 300.00
ST-135 #8 250.00 200.00 150.00 100.00 200.00
ST-135 #9 250.00 200.00 150.00 100.00 200.00
ST-135 #10 225.00 175.00 127.50 75.00 150.00
ST-136 #7 225.00 175.00 127.50 75.00 150.00
ST-137 60.00 40.00 22.50 15.00 45.00
ST-138 125.00 100.00 75.00 50.00 150.00
ST-139 75.00 50.00 30.00 20.00 60.00
ST-140 125.00 100.00 75.00 50.00 150.00
ST-141a 15.00 8.00 4.00 2.00 4.00
ST-141b 15.00 8.00 4.00 2.00 4.00
ST-142a 15.00 8.00 4.00 2.00 4.00
ST-142b 7.50 5.00 3.00 1.50 3.00
ST-143a 17.50 12.50 7.00 3.50 7.00
ST-143b 17.50 12.50 7.00 3.50 7.00
ST-144 15.00 8.00 4.00 2.00 4.00
ST-145 20.00 15.00 10.00 7.50 25.00
ST-146 20.00 15.00 10.00 7.50 25.00
ST-147 375.00 250.00 150.00 100.00 300.00
ST-148a 37.50 25.00 20.00 12.50 30.00
ST-148b 20.00 15.00 10.00 7.50 20.00
ST-149a 17.50 12.50 7.00 3.50 7.00
ST-149b 15.00 8.00 4.00 2.00 4.00
ST-150a 15.00 8.00 4.00 2.00 4.00
ST-150b 15.00 8.00 4.00 2.00 4.00
ST-151 22.50 15.00 7.50 5.00 10.00
ST-152a 12.50 7.50 3.50 1.75 3.50
ST-152b 12.50 7.50 3.50 1.75 3.50
ST-152c 12.50 7.50 3.50 1.75 3.50
ST-153 20.00 15.00 12.50 15.00 45.00
1017

Number ** * (*) o/⌧
ST-154 25.00 20.00 15.00 25.00 75.00
ST-155 75.00 50.00 30.00 20.00 60.00
ST-156a 15.00 10.00 5.00 2.50 5.00
ST-156b 15.00 10.00 5.00 2.50 5.00
ST-156c 15.00 10.00 5.00 2.50 5.00
ST-157 Ia 15.00 10.00 5.00 2.50 5.00
ST-157 Ib 15.00 10.00 5.00 2.50 5.00
ST-157 II 75.00 50.00 30.00 20.00 50.00
ST-158a 22.50 15.00 7.50 5.00 10.00
ST-158b 22.50 15.00 7.50 5.00 10.00
ST-159 15.00 10.00 5.00 3.00 6.00
ST-160 45.00 30.00 15.00 10.00 25.00
ST-161 45.00 30.00 15.00 10.00 25.00
ST-162 40.00 27.50 16.00 12.00 25.00
ST-163 750.00 500.00 350.00 250.00 500.00
ST-164a 15.00 10.00 5.00 2.50 5.00
ST-164b 15.00 10.00 5.00 2.50 5.00
ST-165a 15.00 10.00 5.00 3.00 6.00
ST-165b 15.00 10.00 5.00 3.00 6.00
ST-166a 22.50 15.00 7.50 5.00 10.00
ST-166b 22.50 15.00 7.50 5.00 10.00
ST-167a 15.00 10.00 5.00 3.00 6.00
ST-167b 15.00 10.00 5.00 3.00 6.00
ST-167c 15.00 10.00 5.00 3.00 6.00
ST-168 30.00 17.50 12.50 8.00 16.00
ST-169 45.00 30.00 15.00 10.00 20.00
ST-170 55.00 35.00 20.00 12.50 25.00
ST-171 75.00 50.00 37.50 25.00 65.00
ST-172 75.00 50.00 37.50 25.00 65.00
ST-173 45.00 30.00 15.00 10.00 20.00
ST-174 60.00 40.00 22.50 15.00 30.00
ST-175 75.00 50.00 37.50 25.00 75.00
ST-176a 25.00 17.50 9.00 6.00 12.00
ST-176b 25.00 17.50 9.00 6.00 12.00
ST-177 37.50 25.00 13.00 8.50 17.50
ST-178a 45.00 30.00 15.00 10.00 20.00
ST-178b 45.00 30.00 15.00 10.00 20.00
ST-179 60.00 45.00 22.50 15.00 40.00
ST-180a 22.50 15.00 7.50 5.00 10.00
ST-180b 22.50 15.00 7.50 5.00 10.00
ST-181a 30.00 20.00 15.00 10.00 20.00
ST-181b 37.50 25.00 13.00 8.50 17.50
ST-181c 55.00 35.00 17.50 12.50 25.00
1018

Number ** * (*) o/⌧
ST-182 45.00 30.00 15.00 10.00 20.00
ST-183 55.00 35.00 17.50 12.50 25.00
ST-184 30.00 20.00 10.00 7.50 17.50
ST-185a 30.00 15.00 7.50 5.00 20.00
ST-185b 30.00 15.00 7.50 5.00 20.00
ST-185c 30.00 15.00 7.50 5.00 20.00
ST-185d 30.00 15.00 7.50 5.00 20.00
ST-186 50.00 35.00 25.00 15.00 40.00
ST-187a 15.00 10.00 5.00 3.50 8.00
ST-187b 15.00 10.00 5.00 3.50 8.00
ST-188 75.00 50.00 35.00 25.00 75.00
ST-189 50.00 35.00 25.00 15.00 35.00
ST-190 15.00 10.00 4.00 2.00 5.00
ST-191a 15.00 10.00 4.00 2.00 5.00
ST-191b 15.00 10.00 4.00 2.00 5.00
ST-191c 15.00 10.00 4.00 2.00 5.00
ST-192a 15.00 10.00 4.00 2.00 5.00
ST-192b 15.00 10.00 4.00 2.00 5.00
ST-192c 15.00 10.00 4.00 2.00 5.00
ST-193 60.00 40.00 25.00 10.00 30.00
Documentary stamps used as postage stamps should be worth a minimum of $20.00 as a
single stamp and a minimum of $50.00 on cover.
Perfins o
SP (Horiz.) +10.00 +25.00
SP SP (Vert.) +15.00 +30.00
A.B +30.00 +75.00
N.L +50.00 +100.00
P.O.S +40.00 +100.00
LB (Horiz.) +10.00 +20.00
LB LB (Vert.) +10.00 +20.00
U.D. Co. LD +50.00 +100.00
Star Punch +10.00 +25.00
Specimen Issues ** * (*)

All With Ink +75.00 +50.00 +35.00
Line
1019
Documentary Stamps (Stempelmerker) London Exile Issue [Not regularly issued]

Number ** (*)
ST-London-1 40.00
ST-London-2 40.00
ST-London-3 40.00
ST-London-4 40.00
ST-London-5 40.00
ST-London-6 40.00
ST-London-7 40.00
ST-London-8 40.00
ST-London-9 40.00
ST-London-1 Specimen 70.00 *
These stamps are nearly always available only as complete sets.
1020
Chapter 4 – Turnover Tax Stamps (Omsetningsavgiftsmerker)
Chocolate and Sugar Confectionery Stamps

Number ** * (*) o/⌧
O-1 - - 3.00 2.00 4.00
O-2 - - 3.00 2.00 4.00
O-3 - - 3.75 2.50 5.00
O-4 - - 4.50 3.00 6.00
O-5 - - 3.00 2.00 4.00
O-6 - - 3.75 2.50 5.00
O-7 - - 4.50 3.00 6.00
O-8 - - 3.00 2.00 4.00
O-9a - - 3.75 2.50 5.00
O-9b - - 5.00 3.50 7.00
O-10a - - 3.75 2.50 5.00
O-10b - - 6.00 4.00 8.00
O-11a - - 4.50 3.00 6.00
O-11b - - 7.50 5.00 10.00
O-12a - - 3.75 2.50 5.00
O-12b - - 6.00 4.00 8.00
O-13 - - 7.50 5.00 10.00
O-14 - - 7.50 5.00 10.00
O-15a - - 15.00 10.00 20.00
O-15b - - 22.50 15.00 30.00
O-16 - - 12.00 8.00 16.00
O-17a - - 4.75 3.50 7.00
O-17b - - 7.50 5.00 10.00
O-17c - - 12.00 8.00 16.00
O-18a - - 15.00 10.00 20.00
O-18b - - 15.00 10.00 20.00
O-19a - - 17.50 12.50 25.00
O-19b - - 22.50 15.00 30.00
O-20a - - 22.50 15.00 30.00
O-20b - - 25.00 17.50 35.00
O-21a - - 22.50 15.00 30.00
O-21b - - 17.50 12.50 25.00
O-21c - - 30.00 20.00 40.00
O-22a - - 4.50 3.00 6.00
O-22b - - 11.50 7.50 15.00
O-22c - - 11.50 7.50 15.00
O-23 - - 15.00 10.00 20.00
O-24a - - 22.50 15.00 30.00
O-24b - - 25.00 17.50 35.00
O-25 - - 75.00 50.00 100.00
1021
Chocolate and Sugar Confectionery Stamps - continued

Number ** * (*) o/⌧
O-26 - - 30.00 20.00 40.00
O-27 - - 30.00 20.00 40.00
O-28 - - 30.00 20.00 40.00
O-29 - - 22.50 17.50 35.00
O-30 - - 75.00 50.00 100.00
O-31 - - 75.00 50.00 100.00
O-32 - - 30.00 20.00 40.00
O-33 - - 30.00 20.00 40.00
O-34 - - 35.00 22.50 45.00
O-35 - - 75.00 50.00 100.00
O-36 - - 30.00 20.00 40.00
O-37 - - 75.00 50.00 100.00
O-38 - - 75.00 50.00 100.00
O-39 - - 35.00 22.50 45.00
O-40 - - 37.50 25.00 50.00
O-41 - - 37.50 25.00 50.00
O-42 - - 45.00 30.00 60.00
O-43 - - 45.00 30.00 60.00
O-44 - - 45.00 30.00 60.00
O-45 - - 75.00 50.00 100.00
O-46 - - 30.00 20.00 40.00
O-47 - - 45.00 30.00 60.00
O-48 - - 60.00 40.00 80.00
O-49a 12.00 6.00 3.00 2.00 4.00
O-49b 12.00 6.00 3.00 2.00 4.00
O-50a 12.00 6.00 3.00 2.00 4.00
O-50b 12.00 6.00 3.00 2.00 4.00
O-50c 12.00 6.00 3.00 2.00 4.00
O-51a 12.00 6.00 3.00 2.00 4.00
O-51b 12.00 6.00 3.00 2.00 4.00
O-51b Var. 750.00 500.00 350.00 250.00 500.00
O-51c 15.00 7.50 3.75 2.50 5.00
O-52a 15.00 7.50 3.75 2.50 5.00
O-52b 15.00 7.50 3.75 2.50 5.00
O-52c 15.00 7.50 3.75 2.50 5.00
O-52d 15.00 7.50 3.75 2.50 5.00
O-53a 15.00 7.50 3.75 2.00 4.00
O-53b 12.00 6.00 3.00 2.00 4.00
O-53c 12.00 6.00 3.00 2.00 4.00
O-54a 18.00 9.00 4.50 3.00 6.00
O-54b 18.00 9.00 4.50 3.00 6.00
1022

Number ** * (*) o/⌧
O-55a 21.00 10.50 5.25 3.50 7.00
O-55b 21.00 10.50 5.25 3.50 7.00
O-56a 30.00 15.00 7.50 5.00 10.00
O-56b 15.00 7.50 3.75 2.50 5.00
O-57a 15.00 7.50 3.75 2.50 5.00
O-57b 24.00 12.00 6.00 4.00 8.00
O-58a 30.00 15.00 7.50 5.00 10.00
O-58b 45.00 22.50 11.00 7.50 15.00
O-59 21.00 10.50 5.25 3.50 7.00
O-60a 15.00 7.50 3.75 2.50 5.00
O-60b 30.00 15.00 7.50 5.00 10.00
O-60c 30.00 15.00 7.50 5.00 10.00
O-60d 30.00 15.00 7.50 5.00 10.00
O-61 21.00 10.50 5.25 3.50 7.00
O-62a 21.00 10.50 5.25 3.50 7.00
O-62b 21.00 10.50 5.25 3.50 7.00
O-63a 21.00 10.50 5.25 3.50 7.00
O-63b 30.00 15.00 7.50 5.00 10.00
O-64a 18.00 9.00 4.50 3.00 6.00
O-64b 24.00 12.00 6.00 4.00 8.00
O-65a 15.00 7.50 3.75 2.50 5.00
O-65b 15.00 7.50 3.75 2.50 5.00
O-65c 21.00 10.50 5.25 3.50 7.00
O-65d 30.00 15.00 7.50 5.00 10.00
O-66a 30.00 15.00 7.50 5.00 10.00
O-66b 30.00 15.00 7.50 5.00 10.00
O-66c 30.00 15.00 7.50 5.00 10.00
O-67a 30.00 15.00 7.50 5.00 10.00
O-67b 45.00 22.50 11.00 7.50 15.00
O-68a 30.00 15.00 7.50 5.00 10.00
O-68b 45.00 22.50 11.00 7.50 15.00
O-69a 30.00 15.00 7.50 5.00 10.00
O-69b 30.00 15.00 7.50 5.00 10.00
O-69c 45.00 22.50 11.00 7.50 15.00
O-70a 15.00 7.50 3.75 2.50 5.00
O-70b 15.00 7.50 3.75 2.50 5.00
O-70c 15.00 7.50 3.75 2.50 5.00
O-70d 15.00 7.50 3.75 2.50 5.00
O-71a 45.00 22.50 11.00 7.50 15.00
O-71b 45.00 22.50 11.00 7.50 15.00
O-71c 30.00 15.00 7.50 5.00 10.00
O-72 200.00 100.00 50.00 35.00 70.00
O-73 180.00 90.00 45.00 30.00 60.00
1023

Number ** * (*) o/⌧
O-74 45.00 22.50 11.00 7.50 15.00
O-75a 90.00 45.00 22.50 15.00 30.00
O-75b 90.00 45.00 22.50 15.00 30.00
O-76 200.00 100.00 50.00 35.00 70.00
O-77 21.00 10.50 5.25 3.50 7.00
O-78 21.00 10.50 5.25 3.50 7.00
O-79 21.00 10.50 5.25 3.50 7.00
O-80 24.00 12.00 6.00 4.00 8.00
O-81 21.00 10.50 5.25 3.50 7.00
O-82 30.00 15.00 7.50 5.00 10.00
O-83a 45.00 22.50 11.00 7.50 15.00
O-83b 60.00 30.00 15.00 10.00 20.00
O-84 21.00 10.50 5.25 3.50 7.00
O-85 300.00 150.00 75.00 50.00 100.00
O-86 30.00 15.00 7.50 5.00 10.00
O-87 60.00 30.00 15.00 10.00 20.00
O-88 30.00 15.00 7.50 5.00 10.00
O-89 30.00 15.00 7.50 5.00 10.00
O-90 45.00 22.50 11.00 7.50 15.00
O-91 45.00 22.50 11.00 7.50 15.00
O-92 90.00 45.00 22.50 15.00 30.00
O-93a 30.00 15.00 7.50 5.00 10.00
O-93b 30.00 15.00 7.50 5.00 10.00
O-94a 30.00 15.00 7.50 5.00 10.00
O-94b 30.00 15.00 7.50 5.00 10.00
O-95 30.00 15.00 7.50 5.00 10.00
O-96 45.00 22.50 11.00 7.50 15.00
O-97 45.00 22.50 11.00 7.50 15.00
O-98 21.00 10.50 5.25 3.50 7.00
O-99 120.00 60.00 30.00 20.00 40.00
O-100 150.00 75.00 37.50 25.00 50.00
O-101 300.00 150.00 75.00 50.00 100.00
O-102a 12.00 6.00 3.00 2.00 4.00
O-102b 12.00 6.00 3.00 2.00 4.00
O-102c 12.00 6.00 3.00 2.00 4.00
O-103a 12.00 6.00 3.00 2.00 4.00
O-103b 12.00 6.00 3.00 2.00 4.00
O-104a 12.00 6.00 3.00 2.00 4.00
O-104b 12.00 6.00 3.00 2.00 4.00
O-104c 12.00 6.00 3.00 2.00 4.00
O-105a 15.00 7.50 3.75 2.50 5.00
O-105b 15.00 7.50 3.75 2.50 5.00
1024

Number ** * (*) o/⌧
O-106a 12.00 6.00 3.00 2.00 4.00
O-106b 12.00 6.00 3.00 2.00 4.00
O-107 21.00 10.50 5.25 3.50 7.00
O-108a 18.00 9.00 4.50 3.00 6.00
O-108b 18.00 9.00 4.50 3.00 6.00
O-108c 21.00 10.50 5.25 3.50 7.00
O-109a 15.00 7.50 3.75 2.50 5.00
O-109b 12.00 6.00 3.00 2.00 4.00
O-110a 15.00 7.50 3.75 2.50 5.00
O-110b 15.00 7.50 3.75 2.50 5.00
O-111a 18.00 9.00 4.50 3.00 6.00
O-111b 15.00 7.50 3.75 2.50 5.00
O-112a 15.00 7.50 3.75 2.50 5.00
O-112b 15.00 7.50 3.75 2.50 5.00
O-113a 12.00 6.00 3.00 2.00 4.00
O-113b 12.00 6.00 3.00 2.00 4.00
O-114a 15.00 7.50 3.75 2.50 5.00
O-114b 15.00 7.50 3.75 2.50 5.00
O-114c 18.00 9.00 4.50 3.00 6.00
O-115a 15.00 7.50 3.75 2.50 5.00
O-115b 21.00 10.50 5.25 3.50 7.00
O-116 21.00 10.50 5.25 3.50 7.00
O-117 21.00 10.50 5.25 3.50 7.00
O-118a T.1 12.00 6.00 3.00 2.00 4.00
O-118a T.2 60.00 30.00 15.00 10.00 20.00
O-118a T.3 60.00 30.00 15.00 10.00 20.00
O-118a T.4 60.00 30.00 15.00 10.00 20.00
O-118b T.1 21.00 10.50 5.25 3.50 7.00
O-118c T.1 21.00 10.50 5.25 3.50 7.00
O-118d T.1 21.00 10.50 5.25 3.50 7.00
O-119a 30.00 15.00 7.50 5.00 10.00
O-119b 30.00 15.00 7.50 5.00 10.00
O-120a 30.00 15.00 7.50 5.00 10.00
O-120b 30.00 15.00 7.50 5.00 10.00
O-121a 30.00 15.00 7.50 5.00 10.00
O-121b 30.00 15.00 7.50 5.00 10.00
O-122a 30.00 15.00 7.50 5.00 10.00
O-122b 45.00 22.50 11.00 7.50 15.00
O-123a 12.00 6.00 3.00 2.00 4.00
O-123b 12.00 6.00 3.00 2.00 4.00
O-123c 12.00 6.00 3.00 2.00 4.00
O-123d 21.00 10.50 5.25 3.50 7.00
O-123e 18.00 9.00 4.50 3.00 6.00
1025

Number ** * (*) o/⌧
O-124a 21.00 10.50 5.25 3.50 7.00
O-124b 30.00 15.00 7.50 5.00 10.00
O-124c 21.00 10.50 5.25 3.50 7.00
O-124d 30.00 15.00 7.50 5.00 10.00
O-125a 30.00 15.00 7.50 5.00 10.00
O-125b 30.00 15.00 7.50 5.00 10.00
O-126a 110.00 55.00 27.50 17.50 35.00
O-126b 110.00 55.00 27.50 17.50 35.00
O-127 140.00 70.00 35.00 22.50 45.00
O-128 300.00 150.00 75.00 50.00 100.00
O-129 75.00 50.00 37.50 25.00 50.00
O-130 75.00 50.00 37.50 25.00 50.00
O-131 75.00 50.00 37.50 25.00 50.00
Luxury Goods Tax Stamps

Number ** * (*) o/⌧
OA-1 - - 3.00 2.00 4.00
OA-2 - - 3.00 2.00 4.00
OA-3 - - 4.50 3.00 6.00
OA-4 - - 5.25 3.50 7.00
OA-5 - - 3.50 2.25 4.50
OA-6 - - 4.50 3.00 6.00
OA-7 - - 4.50 3.00 6.00
OA-8a - - 5.25 3.50 7.00
OA-8b - - 12.00 7.50 15.00
OA-9a - - 6.00 4.00 8.00
OA-9b - - 6.00 4.00 8.00
OA-9c - - 12.00 7.50 15.00
OA-10 - - 5.25 3.50 7.00
OA-11 - - 20.00 12.50 25.00
OA-12 - - 7.50 5.00 10.00
OA-13 - - 12.00 7.50 15.00
OA-14 - - 13.50 8.50 17.00
OA-15a - - 13.50 8.50 17.00
OA-15b - - 13.50 8.50 17.00
OA-16 - - 30.00 17.50 35.00
OA-17 - - 30.00 17.50 35.00
OA-18 - - 30.00 17.50 35.00
OA-19 - - 30.00 17.50 35.00
OA-20 - - 15.00 10.00 20.00
OA-21 - - 30.00 17.50 35.00
OA-22 - - 30.00 17.50 35.00
OA-23 - - 30.00 20.00 40.00
1026
Luxury Goods Tax Stamps - continued

Number ** * (*) o/⌧
OA-24 - - 30.00 20.00 40.00
OA-25 - - 35.00 22.50 45.00
OA-26 - - 37.50 25.00 50.00
OA-27 - - 30.00 20.00 40.00
OA-28 - - 45.00 30.00 60.00
OA-29 - - 45.00 30.00 60.00
OA-30 - - 30.00 20.00 40.00
OA-31 - - 30.00 20.00 40.00
OA-32 - - 35.00 22.50 45.00
OA-33 - - 37.50 25.00 50.00
OA-34 - - 37.50 25.00 50.00
OA-35 - - 42.50 27.50 55.00
OA-36 - - 42.50 27.50 55.00
OA-37 - - 37.50 25.00 50.00
OA-38 - - 52.50 35.00 70.00
OA-39 - - 60.00 40.00 80.00
OA-40 - - 52.50 35.00 70.00
OA-41 - - 52.50 35.00 70.00
OA-42 - - 60.00 40.00 80.00
OA-43 - - 67.50 45.00 90.00
OA-44 - - 75.00 50.00 100.00
OA-45 Ia T.1 12.00 6.00 3.00 2.00 4.00
OA-45 Ia T.2 30.00 15.00 7.50 5.00 10.00
OA-45 Ib T.1 12.00 6.00 3.00 2.00 4.00
OA-45 II T.1 12.00 6.00 3.00 2.00 4.00
OA-45 II T.2 30.00 15.00 7.50 5.00 10.00
OA-45 IIIa T.1 18.00 9.00 4.50 3.00 6.00
OA-45 IIIa T.2 30.00 15.00 7.50 5.00 10.00
OA-45 IIIb T.1 18.00 9.00 4.50 3.00 6.00
OA-45 IIIb T.2 30.00 15.00 7.50 5.00 10.00
OA-46 I T.1 15.00 7.50 3.75 2.50 5.00
OA-46 I T.2 30.00 15.00 7.50 5.00 10.00
OA-46 IIa T.1 15.00 7.50 3.75 2.50 5.00
OA-46 IIa T.2 30.00 15.00 7.50 5.00 10.00
OA-46 IIb T.1 18.00 9.00 4.50 3.00 6.00
OA-46 III T.1 18.00 9.00 4.50 3.00 6.00
OA-46 III T.2 36.00 18.00 9.00 6.00 12.00
OA-47 I T.1 15.00 7.50 3.75 2.50 5.00
OA-47 I T.2 30.00 15.00 7.50 5.00 10.00
OA-47 IIa T.1 18.00 9.00 4.50 3.00 6.00
OA-47 IIb T.1 18.00 9.00 4.50 3.00 6.00
1027

Number ** * (*) o/⌧
OA-47 IIIa T.1 18.00 9.00 4.50 3.00 6.00
OA-47 IIIa T.2 36.00 18.00 9.00 6.00 12.00
OA-47 IIIb T.1 18.00 9.00 4.50 3.00 6.00
OA-47 IIIb T.2 36.00 18.00 9.00 6.00 12.00
OA-47 IV T.1 18.00 9.00 4.50 3.00 6.00
OA-48 Ia T.1 15.00 7.50 3.75 2.50 5.00
OA-48 Ia T.2 30.00 15.00 7.50 5.00 10.00
OA-48 Ib T.1 18.00 9.00 4.50 3.00 6.00
OA-48 II T.1 18.00 9.00 4.50 3.00 6.00
OA-48 II T.2 36.00 18.00 9.00 6.00 12.00
OA-48 III T.1 18.00 9.00 4.50 3.00 6.00
OA-48 III T.2 36.00 18.00 9.00 6.00 12.00
OA-49 Ia T.1 12.00 6.00 3.00 2.00 4.00
OA-49 Ib T.1 30.00 15.00 7.50 5.00 10.00
OA-49 II T.1 15.00 7.50 3.75 2.50 5.00
OA-49 II T.2 30.00 15.00 7.50 5.00 10.00
OA-49 III T.1 18.00 9.00 4.50 3.00 6.00
OA-49 IV T.1 18.00 9.00 4.50 3.00 6.00
OA-49 Va T.1 18.00 9.00 4.50 3.00 6.00
OA-49 Vb T.1 18.00 9.00 4.50 3.00 6.00
OA-49 Vb T.2 36.00 18.00 9.00 6.00 12.00
OA-50 Ia T.1 15.00 7.50 3.75 2.50 5.00
OA-50 Ib T.1 21.00 10.50 5.25 3.50 7.00
OA-50 II T.1 18.00 9.00 4.50 3.00 6.00
OA-50 II T.2 36.00 18.00 9.00 6.00 12.00
OA-51 I T.1 18.00 9.00 4.50 3.00 6.00
OA-51 IIa T.1 18.00 9.00 4.50 3.00 6.00
OA-51 IIb T.1 18.00 9.00 4.50 3.00 6.00
OA-51 IIIa T.1 18.00 9.00 4.50 3.00 6.00
OA-51 IIIa T.2 36.00 18.00 9.00 6.00 12.00
OA-51 IIIb T.1 24.00 12.00 6.00 4.00 8.00
OA-51 IIIb T.2 36.00 24.00 12.00 8.00 16.00
OA-52 I T.1 12.00 6.00 3.00 2.00 4.00
OA-52 I T.2 30.00 15.00 7.50 5.00 10.00
OA-52 IIa T.1 12.00 6.00 3.00 2.00 4.00
OA-52 IIa T.2 30.00 15.00 7.50 5.00 10.00
OA-52 IIb T.1 36.00 24.00 12.00 8.00 16.00
OA-53 I T.1 15.00 7.50 3.75 2.50 5.00
OA-53 II T.1 15.00 7.50 3.75 2.50 5.00
OA-53 II T.2 30.00 15.00 7.50 5.00 10.00
OA-53 IIIa T.1 18.00 9.00 4.50 3.00 6.00
OA-53 IIIb T.1 18.00 9.00 4.50 3.00 6.00
OA-53 IIIb T.2 36.00 18.00 9.00 6.00 12.00
1028

Number ** * (*) o/⌧
OA-54 Ia T.1 15.00 7.50 3.75 2.50 5.00
OA-54 Ib T.1 60.00 30.00 15.00 10.00 20.00
OA-54 II T.1 18.00 9.00 4.50 3.00 6.00
OA-54 II T.2 36.00 18.00 9.00 6.00 12.00
OA-55 I T.1 18.00 9.00 4.50 3.00 6.00
OA-55 II T.1 18.00 9.00 4.50 3.00 6.00
OA-55 II T.2 36.00 18.00 9.00 6.00 12.00
OA-56 I T.1 15.00 7.50 3.75 2.50 5.00
OA-56 I T.2 30.00 15.00 7.50 5.00 10.00
OA-56 IIa T.1 15.00 7.50 3.75 2.50 5.00
OA-56 IIb T.1 15.00 7.50 3.75 2.50 5.00
OA-56 IIb T.2 30.00 15.00 7.50 5.00 10.00
OA-57 Ia T.1 30.00 15.00 7.50 5.00 10.00
OA-57 Ib T.1 90.00 45.00 22.50 15.00 30.00
OA-57 II T.1 45.00 22.50 11.25 7.50 15.00
OA-58 I T.1 30.00 15.00 7.50 5.00 10.00
OA-58 II T.1 30.00 15.00 7.50 5.00 10.00
OA-58 II T.2 60.00 30.00 15.00 10.00 20.00
OA-59 I T.1 45.00 22.50 11.25 7.50 15.00
OA-59 II T.1 18.00 9.00 4.50 3.00 6.00
OA-59 II T.2 36.00 18.00 9.00 6.00 12.00
OA-60 I T.1 72.00 36.00 18.00 12.00 24.00
OA-60 II T.1 60.00 30.00 15.00 10.00 20.00
OA-61 I T.1 60.00 30.00 15.00 10.00 20.00
OA-61 II T.1 72.00 36.00 18.00 12.00 24.00
OA-62 I T.1 60.00 30.00 15.00 10.00 20.00
OA-62 II T.1 72.00 36.00 18.00 12.00 24.00
OA-63 T.1 84.00 42.00 21.00 14.00 28.00
OA-64 Ia T.1 24.00 12.00 6.00 4.00 8.00
OA-64 Ib T.1 30.00 15.00 7.50 5.00 10.00
OA-64 Ib T.2 60.00 30.00 15.00 10.00 20.00
OA-64 II T.2 60.00 30.00 15.00 10.00 20.00
OA-65 I T.1 75.00 37.50 18.75 12.50 25.00
OA-65 II T.1 60.00 30.00 15.00 10.00 20.00
OA-65 III T.1 60.00 30.00 15.00 10.00 20.00
OA-66 I T.1 60.00 30.00 15.00 10.00 20.00
OA-66 II T.1 60.00 30.00 15.00 10.00 20.00
OA-66 II T.2 120.00 60.00 30.00 20.00 40.00
OA-67 I T.1 75.00 37.50 18.75 12.50 25.00
OA-67 IIa T.1 75.00 37.50 18.75 12.50 25.00
OA-67 IIb T.1 75.00 37.50 18.75 12.50 25.00
1029

Number ** * (*) o/⌧
OA-68 Ia T.1 60.00 30.00 15.00 10.00 20.00
OA-68 Ib T.1 60.00 30.00 15.00 10.00 20.00
OA-68 Ic T.1 60.00 30.00 15.00 10.00 20.00
OA-68 II T.1 60.00 30.00 15.00 10.00 20.00
OA-69 I T.1 90.00 45.00 22.50 15.00 30.00
OA-69 II T.1 90.00 45.00 22.50 15.00 30.00
OA-69 II T.2 180.00 90.00 45.00 30.00 60.00
OA-70 T.1 150.00 75.00 37.50 25.00 50.00
OA-71 T.1 180.00 90.00 45.00 30.00 60.00
OA-72 120.00 60.00 30.00 20.00 40.00
OA-73 90.00 45.00 22.50 15.00 30.00
OA-74 90.00 45.00 22.50 15.00 30.00
OA-75 90.00 45.00 22.50 15.00 30.00
OA-76 105.00 52.50 26.25 17.50 35.00
OA-77 120.00 60.00 30.00 20.00 40.00
OA-78 150.00 75.00 37.50 25.00 50.00
OA-79 180.00 90.00 45.00 30.00 60.00
OA-80 210.00 105.00 52.50 35.00 70.00
OA-81 T.1 30.00 15.00 7.50 5.00 10.00
OA-81 T.2 300.00 150.00 75.00 50.00 100.00
OA-82 30.00 15.00 7.50 5.00 10.00
OA-83 30.00 15.00 7.50 5.00 10.00
OA-84 30.00 15.00 7.50 5.00 10.00
OA-85 30.00 15.00 7.50 5.00 10.00
OA-86 60.00 30.00 15.00 10.00 20.00
OA-87a 60.00 30.00 15.00 10.00 20.00
OA-87b 60.00 30.00 15.00 10.00 20.00
OA-88 300.00 150.00 75.00 50.00 100.00
OA-89a 30.00 15.00 7.50 5.00 10.00
OA-89b 30.00 15.00 7.50 5.00 10.00
OA-90 45.00 22.50 11.25 7.50 15.00
OA-91 45.00 22.50 11.25 7.50 15.00
OA-92 36.00 18.00 9.00 6.00 12.00
OA-93 45.00 22.50 11.25 7.50 15.00
OA-94 45.00 22.50 11.25 7.50 15.00
OA-95 45.00 22.50 11.25 7.50 15.00
OA-96 210.00 105.00 52.50 35.00 70.00
OA-97 210.00 105.00 52.50 35.00 70.00
OA-98 210.00 105.00 52.50 35.00 70.00
OA-99 90.00 45.00 22.50 15.00 30.00
OA-100 300.00 150.00 75.00 50.00 100.00
OA-101 300.00 150.00 75.00 50.00 100.00
OA-102 90.00 45.00 22.50 15.00 30.00
1030

Number ** * (*) o/⌧
OA-103 90.00 45.00 22.50 15.00 30.00
OA-104 120.00 60.00 30.00 20.00 40.00
OA-105 180.00 90.00 45.00 30.00 60.00
OA-106 300.00 150.00 75.00 50.00 100.00
OA-107 300.00 150.00 75.00 50.00 100.00
OA-108 15.00 7.50 3.75 2.50 5.00
OA-109a 15.00 7.50 3.75 2.50 5.00
OA-109b 15.00 7.50 3.75 2.50 5.00
OA-110 15.00 7.50 3.75 2.50 5.00
OA-111 24.00 12.00 6.00 4.00 8.00
OA-112 15.00 7.50 3.75 2.50 5.00
OA-113 21.00 10.50 5.25 3.50 7.00
OA-114 18.00 9.00 4.50 3.00 6.00
OA-115a 18.00 9.00 4.50 3.00 6.00
OA-115b 30.00 15.00 7.50 5.00 10.00
OA-116 21.00 10.50 5.25 3.50 7.00
OA-117 36.00 24.00 12.00 8.00 16.00
OA-118a 30.00 15.00 7.50 5.00 10.00
OA-118b 36.00 18.00 9.00 6.00 12.00
OA-119a 18.00 9.00 4.50 3.00 6.00
OA-119b 18.00 9.00 4.50 3.00 6.00
OA-119c 36.00 18.00 9.00 6.00 12.00
OA-120 45.00 22.50 11.25 7.50 15.00
OA-121 45.00 22.50 11.25 7.50 15.00
OA-122a T.1 30.00 15.00 7.50 5.00 10.00
OA-122a T.2 45.00 22.50 11.25 7.50 15.00
OA-122b T.3 30.00 15.00 7.50 5.00 10.00
OA-123 60.00 30.00 15.00 10.00 20.00
OA-124 T.1 75.00 37.50 18.75 12.50 25.00
OA-124 T.2 90.00 45.00 22.50 15.00 30.00
OA-125 180.00 90.00 45.00 30.00 60.00
OA-126 120.00 60.00 30.00 20.00 40.00
OA-127 120.00 60.00 30.00 20.00 40.00
OA-128 120.00 60.00 30.00 20.00 40.00
OA-129 210.00 105.00 52.50 35.00 70.00
OA-130 20.00 17.50 15.00 15.00 45.00
OA-131 120.00 60.00 30.00 20.00 40.00
OA-132 120.00 60.00 30.00 20.00 40.00
OA-132 Var. 1 210.00 105.00 52.50 35.00 70.00
OA-132 Var. 2 600.00 300.00 150.00 100.00 200.00
OA-133 120.00 60.00 30.00 20.00 40.00
OA-134 90.00 45.00 22.50 15.00 30.00
1031

Number ** * (*) o/⌧
OA-135 120.00 60.00 30.00 20.00 40.00
OA-135 Var. 210.00 105.00 52.50 35.00 70.00
OA-136 120.00 60.00 30.00 20.00 40.00
OA-137 150.00 75.00 37.50 25.00 50.00
OA-137 Var. 240.00 120.00 60.00 40.00 80.00
OA-138 150.00 75.00 37.50 25.00 50.00
OA-139 180.00 90.00 45.00 30.00 60.00
OA-139 Var. 300.00 150.00 75.00 50.00 100.00
OA-140 180.00 90.00 45.00 30.00 60.00
OA-141 180.00 90.00 45.00 30.00 60.00
OA-142 120.00 60.00 30.00 20.00 40.00
OA-142 Var. 210.00 105.00 52.50 35.00 70.00
OA-143 180.00 90.00 45.00 30.00 60.00
OA-143 Var. 300.00 150.00 75.00 50.00 100.00
OA-144 180.00 90.00 45.00 30.00 60.00
OA-145 300.00 150.00 75.00 50.00 100.00
OA-146 300.00 150.00 75.00 50.00 100.00
OA-147 180.00 90.00 45.00 30.00 60.00
OA-147 Var. 300.00 150.00 75.00 50.00 100.00
OA-148 180.00 90.00 45.00 30.00 60.00
OA-149 240.00 120.00 60.00 40.00 80.00
OA-149 Var. 360.00 180.00 90.00 60.00 120.00
OA-150 400.00 200.00 100.00 75.00 150.00
OA-151 400.00 200.00 100.00 75.00 150.00
Carbonated Beverages Tax Stamps

Number ** * (*) o/⌧
KD-1 - - 10.00 5.00 10.00
KD-2 - - 10.00 5.00 10.00
KD-3 - - 25.00 12.50 25.00
KD-4a - - 20.00 10.00 20.00
KD-4b - - 20.00 10.00 20.00
KD-5a - - 25.00 12.50 25.00
KD-5b - - 35.00 17.50 35.00
KD-6a - - 30.00 15.00 30.00
KD-6b - - 40.00 20.00 40.00
KD-7a - - 35.00 17.50 35.00
KD-7b - - 40.00 20.00 40.00
KD-8 - - 35.00 17.50 35.00
KD-9a - - 50.00 25.00 50.00
KD-9b - - 50.00 25.00 50.00
KD-10 - - 100.00 50.00 100.00
KD-11 - - 40.00 20.00 40.00
1032
Carbonated Beverages Tax Stamps - continued

Number ** * (*) o/⌧
KD-12 - - 100.00 50.00 100.00
KD-13 - - 80.00 40.00 80.00
KD-14 - - 100.00 50.00 100.00
KD-15 - - 70.00 35.00 70.00
KD-16 - - 100.00 50.00 100.00
KD-17 - - 100.00 50.00 100.00
KD-18 - - 80.00 40.00 80.00
KD-19 - - 100.00 50.00 100.00
KD-20 - - 70.00 35.00 70.00
KD-21 - - 100.00 50.00 100.00
KD-22 - - 100.00 50.00 100.00
KD-23 - - 70.00 35.00 70.00
KD-24 - - 100.00 50.00 100.00
KD-25 - - 100.00 50.00 100.00
KD-26 - - 100.00 50.00 100.00
KD-27 - - 100.00 50.00 100.00
KD-28 - - 80.00 40.00 80.00
KD-29 - - 100.00 50.00 100.00
KD-30 - - 100.00 50.00 100.00
KD-31 - - 100.00 50.00 100.00
KD-32 - - 100.00 50.00 100.00
KD-33 - - 100.00 50.00 100.00
KD-34 - - 100.00 50.00 100.00
KD-35 - - 100.00 50.00 100.00
KD-36 - - 100.00 50.00 100.00
KD-37 40.00 20.00 10.00 5.00 10.00
KD-38 120.00 60.00 30.00 15.00 30.00
KD-39 60.00 30.00 15.00 7.50 15.00
KD-40 160.00 80.00 40.00 20.00 40.00
KD-41 60.00 30.00 15.00 7.50 15.00
KD-42 120.00 60.00 30.00 15.00 30.00
KD-43 80.00 40.00 20.00 10.00 20.00
KD-44 80.00 40.00 20.00 10.00 20.00
KD-45 280.00 140.00 70.00 35.00 70.00
KD-46 80.00 40.00 20.00 10.00 20.00
KD-47 100.00 50.00 25.00 12.50 25.00
KD-48 400.00 200.00 100.00 50.00 100.00
KD-49 140.00 70.00 35.00 17.50 35.00
KD-50 I 100.00 50.00 25.00 12.50 25.00
KD-50 II 100.00 50.00 25.00 12.50 25.00
KD-51 120.00 60.00 30.00 15.00 30.00
KD-52 100.00 50.00 25.00 12.50 25.00
1033
Carbonated Beverages Tax Stamps - continued

Number ** * (*) o/⌧
KD-53 I 160.00 80.00 40.00 20.00 40.00
KD-53 II 120.00 60.00 30.00 15.00 30.00
KD-54 I 60.00 30.00 15.00 7.50 15.00
KD-54 IIa 80.00 40.00 20.00 10.00 20.00
KD-54 IIb 120.00 60.00 30.00 15.00 30.00
KD-55a 160.00 80.00 40.00 20.00 40.00
KD-55b 160.00 80.00 40.00 20.00 40.00
KD-56 120.00 60.00 30.00 15.00 30.00
KD-57 I 100.00 50.00 25.00 12.50 25.00
KD-57 II 100.00 50.00 25.00 12.50 25.00
KD-58a 150.00 100.00 50.00 25.00 50.00
KD-58b 150.00 100.00 50.00 25.00 50.00
KD-59a 150.00 100.00 50.00 25.00 50.00
KD-59b 150.00 100.00 50.00 25.00 50.00
KD-60 240.00 120.00 60.00 30.00 60.00
KD-61 260.00 130.00 65.00 32.50 65.00
KD-62 280.00 140.00 70.00 35.00 70.00
KD-63 Ia 340.00 170.00 85.00 42.50 85.00
KD-63 Ib 340.00 170.00 85.00 42.50 85.00
KD-63 IIa 320.00 160.00 80.00 40.00 80.00
KD-63 IIb 360.00 180.00 90.00 45.00 90.00
KD-64 90.00 60.00 30.00 15.00 30.00
KD-65 90.00 60.00 30.00 15.00 30.00
KD-66 90.00 60.00 30.00 15.00 30.00
KD-67 150.00 100.00 75.00 50.00 100.00
KD-68 150.00 100.00 75.00 50.00 100.00
KD-69 150.00 100.00 75.00 50.00 100.00
KD-70 150.00 100.00 75.00 50.00 100.00
KD-71 150.00 100.00 75.00 50.00 100.00
KD-72 150.00 100.00 75.00 50.00 100.00
KD-73 150.00 100.00 75.00 50.00 100.00
KD-74 150.00 100.00 75.00 50.00 100.00
KD-75 150.00 100.00 75.00 50.00 100.00
KD-76 150.00 100.00 75.00 50.00 100.00
KD-77 150.00 100.00 75.00 50.00 100.00
KD-78 150.00 100.00 75.00 50.00 100.00
KD-79 150.00 100.00 75.00 50.00 100.00
KD-80 150.00 100.00 75.00 50.00 100.00
KD-81 150.00 100.00 75.00 50.00 100.00
KD-82 150.00 100.00 75.00 50.00 100.00
KD-83 150.00 100.00 75.00 50.00 100.00
1034
Meter Receipt Cards (Stemplings Kort)

Number (*)
MC-1 100.00
MC-2 100.00
MC-3 100.00
MC-4 100.00
MC-5 100.00
MC-6 100.00
Partial cards that were actually used should be worth about $75.00 each.
1035
Chapter 5 - Consular Fee Stamps (Konsulatmerker)
Swedish Norwegian Joint Issues

Number ** * (*) o
KOS-1 100.00 50.00 37.50 30.00 200.00
KOS-2 50.00 25.00 20.00 15.00 150.00
KOS-3 50.00 25.00 20.00 15.00 150.00
KOS-4 50.00 25.00 20.00 15.00 150.00
KOS-5 50.00 25.00 20.00 15.00 150.00
KOS-6 50.00 25.00 20.00 15.00 150.00
KOS-7 T-1 50.00 25.00 20.00 15.00 150.00
KOS-7 T-2 90.00 45.00 30.00 22.50 175.00
KOS-8 150.00 75.00 50.00 37.50 250.00
KOS-9 70.00 35.00 25.00 15.00 150.00
KOS-10 150.00 75.00 50.00 35.00 250.00
KOS-11 - - - 250.00 500.00
Manual Value - - - +15.00 +50.00
Changes
Independent Norwegian Issues

KO-1 75.00 50.00 40.00 35.00 200.00
KO-2 60.00 40.00 30.00 25.00 150.00
KO-3 60.00 40.00 30.00 25.00 150.00
KO-4 I 45.00 30.00 20.00 15.00 100.00
KO-4 II 40.00 25.00 17.50 15.00 100.00
KO-5 60.00 40.00 30.00 25.00 150.00
KO-6 40.00 30.00 25.00 30.00 200.00
KO-7 60.00 40.00 30.00 25.00 125.00
KO-8 60.00 40.00 30.00 25.00 125.00
KO-9 52.50 35.00 25.00 20.00 100.00
KO-10a 60.00 40.00 30.00 25.00 150.00
KO-10b 60.00 40.00 30.00 25.00 150.00
KO-11 15.00 10.00 8.00 15.00 100.00
KO-12 67.50 45.00 35.00 30.00 250.00
KOS-9 and KO-12
1036
Chapter 6 - Radio
License Stamps (Radio Licensmerker)

Number ** * (*) o
RL-1 50.00 35.00 30.00 50.00 250.00
RL-2 120.00 60.00 40.00 40.00 150.00
RL-3 240.00 120.00 60.00 60.00 200.00
RL-4 120.00 60.00 40.00 40.00 150.00
RL-5 200.00 100.00 50.00 50.00 200.00
RL-6 90.00 45.00 30.00 30.00 60.00
RL-7 150.00 75.00 50.00 50.00 100.00
RL-8 90.00 45.00 30.00 30.00 60.00
RL-9 150.00 75.00 50.00 50.00 100.00
RL-10 90.00 45.00 30.00 30.00 60.00
RL-11 150.00 75.00 50.00 50.00 100.00
RL-12 90.00 45.00 30.00 30.00 60.00
RL-13 200.00 100.00 65.00 65.00 150.00
RL-14 90.00 45.00 30.00 30.00 50.00
RL-15 150.00 75.00 50.00 50.00 100.00
RL-16 90.00 45.00 30.00 30.00 50.00
RL-17 150.00 75.00 50.00 50.00 100.00
RL-18 60.00 30.00 20.00 20.00 40.00
RL-19 120.00 60.00 40.00 40.00 80.00
RL-20 60.00 30.00 20.00 20.00 40.00
RL-21 120.00 60.00 40.00 40.00 80.00
RL-22 60.00 30.00 20.00 20.00 40.00
RL-23 450.00 225.00 150.00 150.00 300.00
RL-24 225.00 112.50 75.00 75.00 150.00
RL-25 225.00 112.50 75.00 75.00 150.00
RL-26 225.00 112.50 75.00 75.00 150.00
RL-27 150.00 75.00 50.00 50.00 100.00
RL-28 150.00 75.00 50.00 50.00 100.00
RL-29 150.00 75.00 50.00 50.00 100.00
RL-30 70.00 35.00 17.50 17.50 35.00
RL-31 20.00 10.00 4.00 4.00 8.00
RL-32 500.00 300.00 150.00 150.00 300.00
RL-33a 45.00 22.50 15.00 15.00 30.00
RL-33b 30.00 15.00 10.00 10.00 20.00
RL-34 45.00 22.50 15.00 15.00 30.00
RL-35a 15.00 10.00 6.00 5.00 8.00
RL-35b 15.00 10.00 6.00 5.00 8.00
RL-Test 150.00 100.00 - - -
1037
Radio License Fee Control Stamps “Kontroll Merker”

Number ** * (*) o
RLK-1 - - 50.00 50.00
RLK-2 - - 15.00 15.00
RLK-3 - - 100.00 100.00
RLK-4 - - 50.00 50.00
RLK-5 100.00 50.00 30.00 30.00
RLK-6a 60.00 30.00 15.00 15.00
RLK-6b 60.00 30.00 15.00 15.00
RLK-Test 150.00 100.00 - -
Control stamps still attached to license stamps are worth triple the value of the stamps.
Radio License Late Fee Stamps (Tilleggsavgift Merker)

Number ** * (*) o
RLT-1 - - 20.00 20.00 40.00
RLT-2 40.00 20.00 10.00 10.00 20.00
RLTK-1 - - 100.00 100.00 -
Control stamps (RLTK-1) still attached to the late fee stamps are worth triple the value of
the stamps.
Tax Stamps for the Sale of Receivers and Radio Parts

Number ** * (*) o
RP-1 - - 15.00 15.00 30.00
RP-2 - - 15.00 15.00 30.00
RP-3 - - 15.00 15.00 30.00
RP-4 - - 15.00 15.00 30.00
RP-5 - - 17.50 17.50 35.00
RP-6 - - 20.00 20.00 40.00
RP-7a - - 20.00 20.00 40.00
RP-7b - - 30.00 30.00 60.00
RP-8 - - 20.00 20.00 40.00
RP-9a - - 25.00 25.00 50.00
RP-9b - - 35.00 35.00 70.00
RP-10 - - 75.00 75.00 150.00
RP-11 - - 50.00 50.00 100.00
RP-12 - - 50.00 50.00 100.00
RP-13 - - 50.00 50.00 100.00
RP-14 - - 75.00 75.00 150.00
1038
Tax Stamps for the Sale of Receivers and Radio Parts - continued
Number ** * (*) o
RP-15 - - 65.00 65.00 130.00
RP-16 10.00 7.50 5.00 5.00 10.00
RP-17a 10.00 7.50 5.00 5.00 10.00
RP-17b - - 10.00 10.00 20.00
RP-18 15.00 10.00 7.50 7.50 15.00
RP-19 15.00 10.00 7.50 7.50 15.00
RP-20 15.00 10.00 7.50 7.50 15.00
RP-21 22.50 15.00 10.00 10.00 20.00
RP-22 22.50 15.00 10.00 10.00 20.00
RP-23 80.00 40.00 20.00 20.00 40.00
RP-24 80.00 40.00 20.00 20.00 40.00
RP-25 100.00 50.00 25.00 25.00 50.00
RP-26 45.00 30.00 20.00 20.00 40.00
RP-27 45.00 30.00 20.00 20.00 40.00
RP-28 45.00 30.00 20.00 20.00 40.00
RP-29 120.00 60.00 30.00 30.00 60.00
RP-30 50.00 37.50 25.00 25.00 50.00
RP-31 50.00 37.50 25.00 25.00 50.00
RP-32 - - 35.00 35.00 70.00
RP-33 30.00 15.00 7.50 7.50 15.00
RP-34 30.00 15.00 7.50 7.50 15.00
RP-34 Var. 100.00 50.00 35.00 35.00 70.00
RP-35 30.00 15.00 7.50 7.50 15.00
RP-36 45.00 30.00 15.00 15.00 30.00
RP-37 45.00 30.00 15.00 15.00 30.00
RP-38 45.00 30.00 15.00 15.00 30.00
RP-39 75.00 50.00 25.00 25.00 50.00
RP-40 75.00 50.00 25.00 25.00 50.00
RP-41 75.00 50.00 25.00 25.00 50.00
RP-42 75.00 50.00 25.00 25.00 50.00
RP-43 75.00 50.00 25.00 25.00 50.00
RP-44 75.00 50.00 25.00 25.00 50.00
RP-45 45.00 30.00 15.00 15.00 30.00
RP-46 75.00 50.00 25.00 25.00 50.00
RP-47 75.00 50.00 25.00 25.00 50.00
RP-48 45.00 30.00 15.00 15.00 30.00
RP-49 75.00 50.00 25.00 25.00 50.00
RP-50 75.00 50.00 25.00 25.00 50.00
RP-51 75.00 50.00 25.00 25.00 50.00
1039
Tax Stamps for the Sale of Receivers and Radio Parts - continued
Number ** * (*) o
RP-52 75.00 50.00 25.00 25.00 50.00
RP-53 - - 35.00 35.00 70.00
RP-54 - - 50.00 50.00 100.00
RP-55 - - 35.00 35.00 70.00
RP-56 - - 35.00 35.00 70.00
RP-57 - - 35.00 35.00 70.00
RP-58 - - 35.00 35.00 70.00
RP-59 - - 35.00 35.00 70.00
RP-60 - - 10.00 10.00 20.00
RP-61 - - 10.00 10.00 20.00
RP-62 - - 30.00 30.00 60.00
RP-63 - - 35.00 35.00 70.00
RP-64 - - 35.00 35.00 70.00
RP-65 - - 35.00 35.00 70.00
RP-66 - - 35.00 35.00 70.00
Stamps RP-1 through RP-15 with bottom margins are worth slightly more. These same
stamps with control numbers on the bottom margin should be worth double the price of a
normal stamp.

Number ** * (*) o
RA-1 - - 50.00 50.00 100.00
RA-2 - - 50.00 50.00 100.00
RA-3 50.00 35.00 25.00 25.00 50.00
RA-4 50.00 35.00 25.00 25.00 50.00
RA-5 50.00 35.00 25.00 25.00 50.00
RA-6 50.00 35.00 25.00 25.00 50.00
RA-7 50.00 35.00 25.00 25.00 50.00
RA-8 50.00 35.00 25.00 25.00 50.00
RA-9 50.00 35.00 25.00 25.00 50.00
RA-10 50.00 35.00 25.00 25.00 50.00
RA-11 50.00 35.00 25.00 25.00 50.00
RA-12 50.00 35.00 25.00 25.00 50.00
RA-13 50.00 35.00 25.00 25.00 50.00
RA-14a 60.00 45.00 30.00 30.00 60.00
RA-14b 60.00 45.00 30.00 30.00 60.00
1040
Tax stamps for the sale of Radio Receivers (Radioapparat) - continued

Number ** * (*) o
RA-15 60.00 45.00 30.00 30.00 60.00
RA-16 60.00 45.00 30.00 30.00 60.00
RA-17 60.00 45.00 30.00 30.00 60.00
RA-18 60.00 45.00 30.00 30.00 60.00
RA-19 60.00 45.00 30.00 30.00 60.00
RA-20 60.00 45.00 30.00 30.00 60.00
RA-21 60.00 45.00 30.00 30.00 60.00
RA-22 60.00 45.00 30.00 30.00 60.00
RA-23 60.00 45.00 30.00 30.00 60.00
RA-24 60.00 45.00 30.00 30.00 60.00
RA-25 60.00 45.00 30.00 30.00 60.00
RA-26 60.00 45.00 30.00 30.00 60.00
RA-27 60.00 45.00 30.00 30.00 60.00
RA-28 60.00 45.00 30.00 30.00 60.00
RA-29 60.00 45.00 30.00 30.00 60.00
RA-30 60.00 45.00 30.00 30.00 60.00
RA-31 - - 35.00 35.00 70.00
RA-32 - - 35.00 35.00 70.00
RA-33 - - 25.00 25.00 50.00
RA-34 - - 25.00 25.00 50.00
RA-35 - - 25.00 25.00 50.00
RA-36 - - 25.00 25.00 50.00
RA-37 - - 25.00 25.00 50.00
RA-38 - - 25.00 25.00 50.00
RA-39a - - 25.00 25.00 50.00
RA-39b - - 25.00 25.00 50.00
RA-40 - - 25.00 25.00 50.00
RA-41 - - 25.00 25.00 50.00
RA-42a - - 25.00 25.00 50.00
RA-42b - - 25.00 25.00 50.00
RA-43a - - 25.00 25.00 50.00
RA-43b - - 25.00 25.00 50.00
RA-43c - - 25.00 25.00 50.00
RA-44a - - 30.00 30.00 60.00
RA-44b - - 30.00 30.00 60.00
RA-45a - - 30.00 30.00 60.00
RA-45b - - 30.00 30.00 60.00
RA-46a - - 30.00 30.00 60.00
RA-46b - - 30.00 30.00 60.00
RA-47 - - 30.00 30.00 60.00
1041

Number ** * (*) o
RA-48a - - 30.00 30.00 60.00
RA-48b - - 30.00 30.00 60.00
RA-49a - - 30.00 30.00 60.00
RA-49b - - 30.00 30.00 60.00
RA-50a - - 30.00 30.00 60.00
RA-50b - - 30.00 30.00 60.00
RA-51a - - 30.00 30.00 60.00
RA-51b - - 30.00 30.00 60.00
RA-52 - - 30.00 30.00 60.00
RA-53 - - 30.00 30.00 60.00
RA-54 - - 30.00 30.00 60.00
RA-55 - - 30.00 30.00 60.00
RA-56a - - 30.00 30.00 60.00
RA-56b - - 30.00 30.00 60.00
RA-57a - - 30.00 30.00 60.00
RA-57b - - 30.00 30.00 60.00
RA-58 - - 30.00 30.00 60.00
RA-59 - - 30.00 30.00 60.00
RA-60 I - - 30.00 30.00 60.00
RA-60 II - - 30.00 30.00 60.00
RA-60 III - - 30.00 30.00 60.00
RA-60 III Var - - 35.00 35.00 70.00
RA-61 - - 30.00 30.00 60.00
RA-62 - - 30.00 30.00 60.00
RA-63a - - 30.00 30.00 60.00
RA-63b - - 30.00 30.00 60.00
RA-64a - - 30.00 30.00 60.00
RA-64b - - 30.00 30.00 60.00
RA-64c - - 30.00 30.00 60.00
RA-65 - - 30.00 30.00 60.00
RA-66 - - 30.00 30.00 60.00
RA-67 - - 30.00 30.00 60.00
RA-68 - - 30.00 30.00 60.00
RA-69 - - 30.00 30.00 60.00
RA-70 - - 30.00 30.00 60.00
RA-71 - - 30.00 30.00 60.00
RA-71 Var. 1 - - 32.50 32.50 65.00
RA-71 Var. 2 - - 45.00 45.00 90.00
RA-72 - - 30.00 30.00 60.00
RA-73 - - 30.00 30.00 60.00
1042

Number ** * (*) o
RA-74 - - 30.00 30.00 60.00
RA-75 - - 40.00 40.00 80.00
RA-76 - - 40.00 40.00 80.00
RA-77 - - 40.00 40.00 80.00
RA-78 - - 40.00 40.00 80.00
RA-79 - - 40.00 40.00 80.00
RA-80 - - 40.00 40.00 80.00
RA-81 - - 40.00 40.00 80.00
RA-82 - - 40.00 40.00 80.00
RA-83 - - 40.00 40.00 80.00
RA-84 - - 40.00 40.00 80.00
RA-85 - - 40.00 40.00 80.00
RA-86 - - 40.00 40.00 80.00
RA-87 - - 40.00 40.00 80.00
RA-88 - - 40.00 40.00 80.00
RA-89 - - 40.00 40.00 80.00
RA-90 - - 40.00 40.00 80.00
RA-91 - - 40.00 40.00 80.00
RA-92 - - 40.00 40.00 80.00
RA-93 - - 40.00 40.00 80.00
RA-94 - - 40.00 40.00 80.00
RA-95 - - 30.00 30.00 60.00
RA-96 - - 30.00 30.00 60.00
RA-97 - - 30.00 30.00 60.00
RA-98 - - 30.00 30.00 60.00
RA-99 - - 30.00 30.00 60.00
RA-100 - - 30.00 30.00 60.00
RA-101 - - 30.00 30.00 60.00
RA-102 - - 30.00 30.00 60.00
RA-103 - - 30.00 30.00 60.00
RA-104 - - 30.00 30.00 60.00
RA-105 - - 30.00 30.00 60.00
RA-106 - - 30.00 30.00 60.00
RA-107 - - 30.00 30.00 60.00
RA-108 - - 30.00 30.00 60.00
RA-109 - - 30.00 30.00 60.00
RA-110 - - 30.00 30.00 60.00
RA-111 - - 30.00 30.00 60.00
RA-112 - - 30.00 30.00 60.00
RA-113 - - 30.00 30.00 60.00
1043

Number ** * (*) o
RA-114 - - 30.00 30.00 60.00
RA-115 - - 30.00 30.00 60.00
RA-116 - - 30.00 30.00 60.00
RA-117 - - 30.00 30.00 60.00
RA-118 - - 30.00 30.00 60.00
RA-119 - - 30.00 30.00 60.00
RA-120 - - 30.00 30.00 60.00
RA-121 - - 30.00 30.00 60.00
RA-122 - - 30.00 30.00 60.00
RA-123 - - 30.00 30.00 60.00
RA-124 - - 30.00 30.00 60.00
RA-125 - - 30.00 30.00 60.00
RA-126 - - 30.00 30.00 60.00
RA-127 - - 30.00 30.00 60.00
RA-128 - - 30.00 30.00 60.00
RA-129 - - 30.00 30.00 60.00
RA-130 - - 30.00 30.00 60.00
RA-131 - - 30.00 30.00 60.00
RA-132 - - 30.00 30.00 60.00
RA-133 - - 30.00 30.00 60.00
RA-133 Var. - - 75.00 75.00 150.00
RA-134 - - 30.00 30.00 60.00
RA-135 - - 30.00 30.00 60.00
RA-136 - - 30.00 30.00 60.00
RA-137 - - 30.00 30.00 60.00
RA-138 - - 30.00 30.00 60.00
RA-139 - - 30.00 30.00 60.00
RA-139 Var. - - 75.00 75.00 150.00
RA-140 - - 30.00 30.00 60.00
RA-141a - - 30.00 30.00 60.00
RA-141b - - 30.00 30.00 60.00
RA-142 - - 30.00 30.00 60.00
RA-143a - - 30.00 30.00 60.00
RA-143b - - 30.00 30.00 60.00
RA-144 - - 30.00 30.00 60.00
RA-145 - - 30.00 30.00 60.00
RA-146a - - 30.00 30.00 60.00
RA-146b - - 30.00 30.00 60.00
RA-147 - - 30.00 30.00 60.00
RA-148 - - 30.00 30.00 60.00
1044

Number ** * (*) o
RA-149 - - 30.00 30.00 60.00
RA-150 - - 30.00 30.00 60.00
RA-151 - - 30.00 30.00 60.00
RA-152 - - 30.00 30.00 60.00
RA-153 - - 30.00 30.00 60.00
RA-154 - - 30.00 30.00 60.00
RA-155 - - 30.00 30.00 60.00
RA-156 - - 30.00 30.00 60.00
RA-157 - - 50.00 50.00 100.00
RA-158 - - 50.00 50.00 100.00
RA-159 - - 50.00 50.00 100.00
RA-160 - - 50.00 50.00 100.00
RA-161 - - 50.00 50.00 100.00
RA-162 - - 50.00 50.00 100.00
RA-163 - - 50.00 50.00 100.00
RA-164 - - 50.00 50.00 100.00
RA-164 Var. - - 150.00 150.00 300.00
Stamps of this type are generally found with moderate to severe damage. Completely
sound examples should command a premium.

Number ** * (*) o
R-1 50.00 37.50 25.00 25.00 50.00
R-2 40.00 30.00 20.00 20.00 40.00
R-3a 20.00 15.00 10.00 10.00 20.00
R-3b 30.00 22.50 15.00 15.00 30.00
R-4a 20.00 15.00 10.00 10.00 20.00
R-4b 30.00 22.50 15.00 15.00 30.00
R-5 30.00 22.50 15.00 15.00 30.00
R-6a 40.00 30.00 20.00 20.00 40.00
R-6b 40.00 30.00 20.00 20.00 40.00
R-7 50.00 37.50 25.00 25.00 50.00
R-8 50.00 37.50 25.00 25.00 50.00
R-9 50.00 37.50 25.00 25.00 50.00
R-10 50.00 37.50 25.00 25.00 50.00
R-11 50.00 37.50 25.00 25.00 50.00
R-12 50.00 37.50 25.00 25.00 50.00
R-13 50.00 37.50 25.00 25.00 50.00
1045

Number ** * (*) o
R-14 50.00 37.50 25.00 25.00 50.00
R-15 50.00 37.50 25.00 25.00 50.00
R-16 - - 35.00 35.00 70.00
R-17a - - 10.00 10.00 20.00
R-17b - - 15.00 15.00 30.00
R-17b Var. - - 35.00 35.00 70.00
R-18a - - 10.00 10.00 20.00
R-18b - - 10.00 10.00 20.00
R-19 - - 10.00 10.00 20.00
R-19 Var. - - 50.00 50.00 100.00
R-20a - - 15.00 15.00 30.00
R-20b - - 15.00 15.00 30.00
R-21 - - 25.00 25.00 50.00
R-22a - - 25.00 25.00 50.00
R-22b - - 25.00 25.00 50.00
R-23 - - 25.00 25.00 50.00
R-24 - - 25.00 25.00 50.00
R-25 - - 25.00 25.00 50.00
R-25 Var. - - 100.00 100.00 200.00
R-26 - - 25.00 25.00 50.00
R-27 - - 25.00 25.00 50.00
R-28 - - 25.00 25.00 50.00
R-29 - - 25.00 25.00 50.00
R-30 - - 25.00 25.00 50.00
R-31 - - 25.00 25.00 50.00
R-32 - - 25.00 25.00 50.00
R-33 - - 30.00 30.00 60.00
R-34 - - 30.00 30.00 60.00
R-35 - - 30.00 30.00 60.00
R-36 - - 35.00 35.00 70.00
R-37 - - 35.00 35.00 70.00
R-38 - - 35.00 35.00 70.00
R-39 - - 35.00 35.00 70.00
R-40 - - 35.00 35.00 70.00
R-41 - - 35.00 35.00 70.00
R-42 - - 35.00 35.00 70.00
R-43 - - 35.00 35.00 70.00
R-44 - - 35.00 35.00 70.00
R-44 Var. - - 150.00 150.00 300.00
R-45 - - 30.00 30.00 60.00
R-46 - - 30.00 30.00 60.00
1046

Number ** * (*) o
R-47 - - 30.00 30.00 60.00
R-48 - - 30.00 30.00 60.00
R-49 - - 25.00 25.00 50.00
R-50 - - 30.00 30.00 60.00
R-51 - - 30.00 30.00 60.00
R-52 - - 30.00 30.00 60.00
R-53 - - 30.00 30.00 60.00
R-54 - - 30.00 30.00 60.00
R-55 - - 30.00 30.00 60.00
R-56 - - 30.00 30.00 60.00
R-57 - - 35.00 35.00 70.00
R-58 - - 35.00 35.00 70.00
R-59 - - 35.00 35.00 70.00
R-60 - - 35.00 35.00 70.00
R-61 - - 35.00 35.00 70.00
R-62 - - 35.00 35.00 70.00
R-63 - - 35.00 35.00 70.00
R-64 - - 35.00 35.00 70.00
R-65 - - 35.00 35.00 70.00
R-66 - - 35.00 35.00 70.00
R-67 - - 35.00 35.00 70.00
R-68 - - 35.00 35.00 70.00
R-69 - - 35.00 35.00 70.00
R-70 - - 35.00 35.00 70.00
R-71 - - 35.00 35.00 70.00
R-72 - - 35.00 35.00 70.00
R-73 - - 35.00 35.00 70.00
R-74 - - 35.00 35.00 70.00
R-75 - - 35.00 35.00 70.00
R-76 - - 35.00 35.00 70.00
R-77 30.00 25.00 20.00 20.00 40.00
R-78 30.00 25.00 20.00 20.00 40.00
R-79 30.00 25.00 20.00 20.00 40.00
R-80 - - 30.00 30.00 60.00
R-81 - - 25.00 25.00 50.00
R-82 - - 25.00 25.00 50.00
R-83 - - 25.00 25.00 50.00
R-84 - - 30.00 30.00 60.00
R-85 - - 30.00 30.00 60.00
R-86 - - 30.00 30.00 60.00
R-87 - - 35.00 35.00 70.00
Trial Print - - 50.00 - -
Price refers to stamps on original tag from the radios as shown after R-76.
1047
Radio Tax Exemption Stamps

Number ** * (*) o
RE-1a 50.00 35.00 30.00 50.00 250.00
RE-1b 25.00 20.00 17.50 25.00 150.00
RE-2 35.00 30.00 25.00 50.00 150.00
RE-3 - - 30.00 30.00 100.00
Chapter 7 – Television Tax Stamps
Number ** * (*) o
TV-1 25.00 20.00 15.00 25.00 50.00
TV-2 45.00 40.00 35.00 35.00 65.00
TV-3 40.00 35.00 30.00 35.00 65.00
TV-4 50.00 40.00 25.00 25.00 50.00
TV-5 120.00 100.00 75.00 75.00 135.00
TV-6 120.00 100.00 77.50 77.50 140.00
TV-7 125.00 110.00 85.00 85.00 150.00
TV-8 125.00 110.00 85.00 85.00 150.00
TV-9 120.00 100.00 75.00 75.00 140.00
TV-10 120.00 100.00 75.00 75.00 140.00
TV-11 115.00 90.00 60.00 60.00 100.00
TV-12 115.00 90.00 60.00 60.00 100.00
TV-13 115.00 90.00 60.00 60.00 100.00
TV-14 120.00 100.00 75.00 75.00 140.00
TV-15 125.00 110.00 85.00 85.00 150.00
TV-16 125.00 110.00 85.00 85.00 150.00
TV-17 125.00 110.00 85.00 85.00 150.00
Price refers to stamps on original tag from the televisions as shown at the end of
Chapter 7.
1048
Chapter 8 - Leather Fee Stamps (Læravgiftsmerker)
Number o
LA-1 10.00 50.00
LA-2 10.00 50.00
LA-3 10.00 50.00
LA-4 15.00 60.00
LA-5 10.00 50.00
LA-6 15.00 60.00
LA-7 20.00 65.00
LA-8 15.00 60.00
LA-9 15.00 60.00
LA-10 15.00 60.00
LA-11 20.00 65.00
LA-12 15.00 60.00
LA-13 25.00 75.00
LA-14 50.00 150.00
LA-15 25.00 75.00
LA-16 100.00 500.00
LA-17 100.00 500.00
LA-18a 10.00 50.00
LA-18b 30.00 75.00
LA-19a 10.00 50.00
LA-19b 30.00 75.00
LA-20a 10.00 50.00
LA-20b 30.00 75.00
LA-21 15.00 60.00
LA-22 10.00 50.00
LA-23 15.00 60.00
LA-24 30.00 100.00
LA-25 15.00 60.00
LA-26 20.00 65.00
LA-27 20.00 65.00
LA-28 20.00 65.00
LA-29 75.00 300.00
LA-30 75.00 300.00
1049
Chapter 9 – Almanac Fee Stamps (Almanakksmerker)

Number ** * (*)/o
AL-1 - - 50.00 100.00
AL-2 60.00 55.00 50.00 100.00
AL-3 60.00 55.00 50.00 100.00
AL-4 50.00 45.00 40.00 85.00
AL-5a 50.00 45.00 40.00 85.00
AL-5b 50.00 45.00 40.00 85.00
AL-6 75.00 70.00 50.00 100.00
AL-7 45.00 40.00 35.00 75.00
AL-8 45.00 40.00 35.00 75.00
AL-9 45.00 40.00 35.00 75.00
AL-10 45.00 40.00 35.00 75.00
AL-11 45.00 40.00 35.00 75.00
AL-12 45.00 40.00 35.00 75.00
AL-13 25.00 22.50 20.00 40.00
AL-13b 150.00 137.50 125.00 -
AL-14 20.00 17.50 15.00 30.00
AL-15 20.00 17.50 15.00 30.00
AL-16 20.00 17.50 15.00 30.00
AL-17 20.00 17.50 15.00 30.00
AL-18 20.00 17.50 15.00 30.00
AL-19 20.00 17.50 15.00 30.00
AL-20 20.00 17.50 15.00 30.00
AL-21 20.00 17.50 15.00 30.00
AL-22 20.00 17.50 15.00 30.00
AL-23 17.50 15.00 12.50 25.00
AL-24 17.50 15.00 12.50 25.00
AL-24 Var. 30.00 27.50 25.00 50.00
AL-25 17.50 15.00 12.50 25.00
AL-26 17.50 15.00 12.50 25.00
AL-27 17.50 15.00 12.50 25.00
AL-28 17.50 15.00 12.50 25.00
AL-29 17.50 15.00 12.50 25.00
AL-30 17.50 15.00 12.50 25.00
AL-31 17.50 15.00 12.50 25.00
AL-32a 17.50 15.00 12.50 25.00
AL-32b 20.00 17.50 15.00 30.00
AL-33 15.00 12.50 10.00 20.00
AL-34 15.00 12.50 10.00 20.00
AL-35 15.00 12.50 10.00 20.00
AL-36 15.00 12.50 10.00 20.00
AL-37 15.00 12.50 10.00 20.00
1050
Almanac Fee Stamps (Almanakksmerker) - continued

Number ** * (*)/o
AL-38 15.00 12.50 10.00 20.00
AL-39 15.00 12.50 10.00 20.00
AL-40 15.00 12.50 10.00 20.00
AL-41 15.00 12.50 10.00 20.00
AL-42 15.00 12.50 10.00 20.00
AL-43 15.00 12.50 10.00 20.00
AL-44 15.00 12.50 10.00 20.00
AL-45 15.00 12.50 10.00 20.00
AL-46 15.00 12.50 10.00 20.00
AL-47 15.00 12.50 10.00 20.00
AL-48 15.00 12.50 10.00 20.00
AL-49 15.00 12.50 10.00 20.00
AL-50 15.00 12.50 10.00 20.00
AL-51 15.00 12.50 10.00 20.00
AL-52 15.00 12.50 10.00 20.00
AL-53 15.00 12.50 10.00 20.00
AL-54 15.00 12.50 10.00 20.00
AL-55 15.00 12.50 10.00 20.00
AL-56 15.00 12.50 10.00 20.00
AL-57 15.00 12.50 10.00 20.00
AL-58 15.00 12.50 10.00 20.00
AL-59 15.00 12.50 10.00 20.00
AL-60 20.00 17.50 15.00 30.00
AL-61 20.00 17.50 15.00 30.00
AL-62 20.00 17.50 15.00 30.00
AL-63 20.00 17.50 15.00 30.00
AL-64 20.00 17.50 15.00 30.00
AL-65 20.00 17.50 15.00 30.00
AL-66 20.00 17.50 15.00 30.00
AL-67 20.00 17.50 15.00 30.00
AL-68 20.00 17.50 15.00 30.00
AL-69 20.00 17.50 15.00 30.00
AL-70 20.00 17.50 15.00 30.00
AL-71 20.00 17.50 15.00 30.00
AL-72 20.00 17.50 15.00 30.00
AL-73 20.00 17.50 15.00 30.00
AL-74 20.00 17.50 15.00 30.00
AL-75 20.00 17.50 15.00 30.00
AL-76 20.00 17.50 15.00 30.00
AL-77 20.00 17.50 15.00 30.00
1051
Almanac Fee Stamps (Almanakksmerker) - continued

Number ** * (*)/o
AL-78 20.00 17.50 15.00 30.00
AL-79 20.00 17.50 15.00 30.00
AL-80 17.50 15.00 12.50 25.00
AL-81 20.00 17.50 15.00 30.00
AL-82A 50.00 35.00 25.00 50.00
AL-82B 12.50 10.00 5.00 10.00
AL-83 12.50 10.00 5.00 10.00
AL-84 12.50 10.00 5.00 10.00
AL-85 12.50 10.00 5.00 10.00
AL-86 12.50 10.00 5.00 10.00
AL-87 12.50 10.00 5.00 10.00
The prices shown for almanac stamps in the column are for stamps either on a
calendar or in a book of some sort as originally issued.
Wartime Crisis Supplementary Stamp

Number ** * (*)/o
ALS-1 150.00 100.00 50.00 100.00
Preprinted Almanac Stamp Impressions

Number
ALP-1 25.00 50.00
ALP-2 25.00 50.00
ALP-3a 25.00 50.00
ALP-3b 25.00 50.00
ALP-4 25.00 50.00
ALP-5 22.50 45.00
ALP-6a 22.50 45.00
ALP-6b 22.50 45.00
ALP-7 22.50 45.00
ALP-8a 22.50 45.00
ALP-8b 22.50 45.00
ALP-8c 22.50 45.00
ALP-9 20.00 40.00
ALP-10a 20.00 40.00
ALP-10b 20.00 40.00
ALP-11a 20.00 40.00
ALP-11b 20.00 40.00
ALP-11c 20.00 40.00
ALP-12 20.00 40.00
1052
Preprinted Almanac Stamp Impressions - continued

Number
ALP-13a 20.00 40.00
ALP-13b 20.00 40.00
ALP-14 15.00 30.00
ALP-15a 15.00 30.00
ALP-15b 15.00 30.00
ALP-15c 15.00 30.00
ALP-15d 15.00 30.00
ALP-16a 15.00 30.00
ALP-16b 15.00 30.00
ALP-16c 15.00 30.00
ALP-17a 10.00 20.00
ALP-17b 10.00 20.00
ALP-17c 10.00 20.00
ALP-18a 10.00 20.00
ALP-18b 10.00 20.00
ALP-18c 10.00 20.00
ALP-19a 5.00 10.00
ALP-19b 5.00 10.00
ALP-19c 5.00 10.00
ALP-20a 5.00 10.00
ALP-20a Var 30.00 60.00
ALP-20b 5.00 10.00
ALP-20c 5.00 10.00
ALP-21a 5.00 10.00
ALP-21b 5.00 10.00
ALP-21c 5.00 10.00
ALP-22a 5.00 10.00
ALP-22b 5.00 10.00
ALP-22c 5.00 10.00
ALP-23a 10.00 20.00
ALP-23b 10.00 20.00
ALP-23c 10.00 20.00
ALP-24a 10.00 20.00
ALP-24b 10.00 20.00
ALP-24c 10.00 20.00
ALP-25a 10.00 20.00
ALP-25b 10.00 20.00
ALP-26 10.00 20.00
ALP-27 10.00 20.00
ALP-28 10.00 20.00
ALP-29 10.00 20.00
ALP-30 10.00 20.00
1053

Number
ALP-31a 10.00 20.00
ALP-31b 10.00 20.00
ALP-31c 10.00 20.00
ALP-32a 10.00 20.00
ALP-32b 10.00 20.00
ALP-33a 10.00 20.00
ALP-33b 10.00 20.00
ALP-33c 10.00 20.00
ALP-34 10.00 20.00
ALP-35 10.00 20.00
ALP-36 10.00 20.00
ALP-37 10.00 20.00
ALP-38 10.00 20.00
ALP-39 10.00 20.00
ALP-40 10.00 20.00
ALP-41 10.00 20.00
ALP-42 10.00 20.00
ALP-43 10.00 20.00
ALP-44 10.00 20.00
ALP-45 10.00 20.00
ALP-46 10.00 20.00
ALP-47 10.00 20.00
ALP-48 10.00 20.00
ALP-49 10.00 20.00
ALP-50 10.00 20.00
ALP-51 10.00 20.00
ALP-52a 5.00 10.00
ALP-52b 5.00 10.00
ALP-53 5.00 10.00
ALP-54 5.00 10.00
ALP-55 5.00 10.00
ALP-56 5.00 10.00
ALP-57a 5.00 10.00
ALP-57b 5.00 10.00
ALP-58 5.00 10.00
ALP-59a 5.00 10.00
ALP-59b 5.00 10.00
ALP-60a 5.00 10.00
ALP-60b 5.00 10.00
ALP-61 5.00 10.00
ALP-62 5.00 10.00
ALP-63 5.00 10.00
ALP-64 5.00 10.00
1054

Number
ALP-65a 5.00 10.00
ALP-65b 5.00 10.00
ALP-66 5.00 10.00
ALP-67a 5.00 10.00
ALP-67b 5.00 10.00
ALP-68 5.00 10.00
ALP-69a 5.00 10.00
ALP-69b 5.00 10.00
ALP-70a 5.00 10.00
ALP-70b 5.00 10.00
ALP-71 5.00 10.00
ALP-72 5.00 10.00
ALP-73a 5.00 10.00
ALP-73b 5.00 10.00
ALP-73c 5.00 10.00
ALP-74a 5.00 10.00
ALP-74b 5.00 10.00
ALP-75a 5.00 10.00
ALP-75b 5.00 10.00
ALP-75c 5.00 10.00
ALP-75d 5.00 10.00
ALP-75e 5.00 10.00
ALP-75f 20.00 40.00
ALP-76a 5.00 10.00
ALP-76b 5.00 10.00
ALP-76c 5.00 10.00
ALP-76d 5.00 10.00
ALP-76e 5.00 10.00
ALP-76f 5.00 10.00
ALP-76g 5.00 10.00
ALP-77a 5.00 10.00
ALP-77b 5.00 10.00
ALP-77c 5.00 10.00
ALP-77d 5.00 10.00
ALP-77e 5.00 10.00
ALP-77f 5.00 10.00
ALP-77g 5.00 10.00
ALP-77h 5.00 10.00
ALP-77i 5.00 10.00
ALP-77j 5.00 10.00 The prices shown for the preprinted
ALP-78a 10.00 20.00 almanac stamps in the column are for
ALP-78b 10.00 20.00 stamp impressions either on a full calendar
ALP-78c 10.00 20.00 or calendar page if from tear-off calendars.
1055
Chapter 10 - Travel Permit Stamps

Number ** * (*) o
RT-1 - - - 25.00 50.00
RT-2 - - - 30.00 50.00
RT-Trial 150.00 125.00 100.00 - -
Others - - - - 50.00
The “Others” listing is for other NSB freight stamps being used as payment for the 1
Krone fee.
Chapter 11 – Railroad Seat Duty Stamps (Plassavgiftsmerker)

Number ** * (*) o
PA-1 15.00 12.50 10.00 25.00 50.00
Chapter 12 - Norwegian State Railway Perfins

Number o
PE-1 25.00 40.00 75.00
The prices listed apply only to 2d stamps specifically used for
revenue purposes. Other denominations used on regular mail
will be worth about half of the listed prices.
Chapter 13 - Harbor Lading Fee Stamps

Number ** * (*) o
HA-1 150.00 75.00 25.00 25.00 50.00
HA-2 200.00 100.00 50.00 50.00 75.00
HA-3 300.00 150.00 75.00 75.00 100.00
HA-4 200.00 100.00 50.00 50.00 75.00
HA-5 10.00 7.50 5.00 50.00 75.00
HA-5 Variety 2.50 2.00 1.00 - -
1056
Chapter 14 – Service Fee Stamps (Bevertningsskattmerker)

Type 1 50.00
Type 2 50.00
Type 3 50.00
Type 4 50.00
Type 5 50.00
Stamps of Type 5 have never been verified. The price
listed is given as an estimate for the possible future
discovery of such a stamp.
Chapter 15 – Risør Municipal Tax Stamps

Number ** * (*) o
RI-1 50.00 35.00 25.00 50.00 250.00
RI-2 50.00 35.00 25.00 50.00 250.00
Chapter 16 – Airport Passenger Tax Stamps

Number o
LH-1 25.00
LH-2 25.00
Chapter 17 – Entertainment Tax

Number (*)
IN-1 25.00
IN-2 25.00
1057
Chapter 18 – Garbage Fee Labels

Number (*)
SØ-1 10.00
SØ-2 10.00
SØ-3 10.00
SØ-4 10.00
SØ-5 10.00
SØ-6 10.00
SØ-7 10.00
SØ-8 10.00
SØ-9 10.00
SØ-10 10.00
SØ-11 10.00
Chapter 19 - Playing Card Tax Handstamps

Number o
PC-1 150.00
PC-2 100.00
PC-3 75.00
PC-4a 25.00
PC-4b 25.00
PC-4c 25.00
PC-4d 25.00
PC-5 20.00
PC-6 15.00
PC-7 10.00
PC-8 10.00
PC-9 10.00
Prices are for single cards bearing the taxation marking. Full decks would be worth
more.
Chapter 20 - Government Approval Stamps (Godkjennelsesmerker)

Number ** * (*)
AP-1 75.00 50.00 25.00
Chapter 21 - Gasoline Tax Exemption Stamps

Number **
GAS-1 25.00
1058
Chapter 22 – Revenue Meter Markings

Number **
ME-1 - 20.00 25.00
ME-2 25.00 10.00 15.00
ME-3 - 10.00 15.00
ME-4 - 10.00 15.00
ME-5 15.00 7.50 12.50
ME-6 - 15.00 20.00
ME-7 - 15.00 20.00
ME-8 25.00 - -
ME-9 15.00 20.00 25.00
In the case of meter impressions, the ** column is for proof impressions. These are
usually on plain carton paper and often have very unusual denominations.
Chapter 23 - Postal Savings Bank Stamps (Postsparebankmerker)

Number O Hole
Cancelled
PB-1 15.00 5.00 30.00
PB-2x 15.00 5.00 30.00
PB-2y 40.00 15.00 80.00
PB-3 10.00 2.50 20.00
PB-4x 10.00 2.50 20.00
PB-4y 20.00 5.00 40.00
PB-5x 12.50 3.00 25.00
PB-5y 12.50 3.00 25.00
PB-6 25.00 10.00 50.00
PB-7x 10.00 2.50 20.00
PB-7y 10.00 2.50 20.00
PB-8x 10.00 2.50 20.00
PB-8y 7.50 2.00 15.00
PB-9x 10.00 2.50 20.00
PB-9y 7.50 2.00 15.00
PB-10 12.50 4.00 25.00
PB-11x 12.50 4.00 25.00
PB-11ya 10.00 2.50 20.00
PB-11yb 10.00 2.50 20.00
PB-12x 15.00 5.00 30.00
PB-12y 10.00 3.00 20.00
PB-13 20.00 10.00 40.00
PB-14 30.00 15.00 75.00
PB-15x1 20.00 10.00 30.00
PB-15y 40.00 20.00 60.00
1059
Chapter 23 - Postal Savings Bank Stamps (Postsparebankmerker) - continued

Number O Hole
Cancelled
PB-16x1 20.00 10.00 30.00
PB-16y 40.00 20.00 60.00
PB-17x1 8.00 4.00 12.50
PB-17x2 12.50 6.00 18.00
PB-17y 15.00 7.50 22.50
PB-18x1 8.00 4.00 12.50
PB-18x2 12.50 6.00 18.00
PB-18y 15.00 7.50 22.50
PB-19x1 7.50 3.00 10.00
PB-19x2 12.50 6.00 18.00
PB-19y 12.50 6.00 18.00
PB-20x1 10.00 5.00 15.00
PB-20x2 12.50 6.00 18.00
PB-20y 10.00 5.00 15.00
PB-21x1 7.50 3.00 10.00
PB-21x2 7.50 3.00 10.00
PB-21y 12.50 6.00 18.00
PB-22x1 7.50 3.00 10.00
PB-22x2 10.00 5.00 15.00
PB-22y 10.00 5.00 15.00
PB-23x1 7.50 3.00 10.00
PB-23x2 7.50 3.00 10.00
PB-23y 7.50 3.00 10.00
PB-24x1 10.00 5.00 15.00
PB-24x2 7.50 3.00 10.00
PB-24y 12.50 6.00 18.00
PB-25x1 7.50 3.00 10.00
PB-25x2 10.00 5.00 15.00
PB-25y 7.50 3.00 10.00
PB-26x1 7.50 3.00 10.00
PB-26x2 7.50 3.00 10.00
PB-26y 7.50 3.00 10.00
PB-27x1 10.00 5.00 15.00
PB-27x2 10.00 5.00 15.00
PB-27y 7.50 3.00 10.00
PB-28x1 12.50 6.00 18.00
PB-28x2 15.00 7.50 22.50
PB-28y 10.00 5.00 15.00
PB-29 50.00 25.00 75.00
Prices shown for are for stamps still in the original booklets. Stamps on individual
pages will only be worth the same as regularly used stamps.
1060
Chapter 24 - Vacation Stamps (Feriemerker)

Number ** * (*) o Booklet
VA-1 20.00 15.00 10.00 10.00 25.00
VA-2 20.00 15.00 10.00 10.00 25.00
VA-3 20.00 15.00 10.00 10.00 25.00
VA-4 20.00 15.00 10.00 10.00 25.00
VA-5 40.00 30.00 20.00 20.00 50.00
VA-6 60.00 45.00 30.00 30.00 60.00
VA-7 40.00 30.00 20.00 20.00 40.00
VA-8 40.00 30.00 20.00 20.00 40.00
VA-9 100.00 75.00 50.00 50.00 100.00
VA-10 60.00 45.00 30.00 30.00 60.00
VA-11 60.00 45.00 30.00 30.00 60.00
VA-12 80.00 60.00 40.00 40.00 80.00
VA-13 125.00 90.00 60.00 60.00 125.00
VA-14 30.00 22.50 15.00 15.00 30.00
VA-15 30.00 22.50 15.00 15.00 30.00
VA-16 40.00 30.00 20.00 20.00 40.00
VA-17 40.00 30.00 20.00 20.00 40.00
VA-18 50.00 37.50 25.00 25.00 50.00
VA-19 50.00 37.50 25.00 25.00 50.00
VA-20 60.00 45.00 30.00 30.00 60.00
1061
Glossary and Definitions

This section will be a little different than most simple glossaries that are shown in
philatelic references. It is said that a picture is worth a thousand words. The present
author has elected to try to illustrate many of the terms in this section.
Monetary Units:
120 Skilling = 1 Speciedaler (Used until 1873)
1 Skilling = 3 ⅓ øre (transitional exchange value)

4 Kroner = 1 Speciedaler (transitional exchange value)
(Used 1874-1875)
100 øre = 1 Krone (Used 1875 to Date)
1062
Coil: Stamps issued in rolls. Usually issued

imperforate on 2 sides. The only Norwegian
revenue stamps issued in coils are the radio
parts stamps listed as RP-1 through RP-15.
They were issued in coils three stamps wide
with selvage on the bottom margin of the coil.
Comb Perforation: A perforation type where a perforation apparatus perforates the

stamp one or two rows at a time. One row of stamps will only be perforated on 3 sides in
a single pass giving the appearance of teeth of a comb. Most 20th Century Norwegian
revenue stamps were produced by this type of perforation method.
Diamond Perforation: A doubled

perforation on a stamp that is slightly offset
from the original perforation holes. This
phenomenon is known on fee stamps and
adjustment fee stamps.
1063
Double Perforation: A phenomenon similar to diamond

perforation. Double perforated stamps show two complete
sets of perforations on one or more side of the stamp. The
only known double perforations on Norwegian revenue
stamps are on adjustment fee stamps.
Fluorescent: See the special article written by Jay Smith after the Glossary to learn
about this topic.
Gum: The adhesive applied to the back of the stamp. M
Imperforate: A stamps that is intentionally or

inadvertently not perforated. In Norwegian revenue stamps
only a very few stamps are known in imperforate condition.
All were produced accidentally.
Line Perforation: This is a perforation type where one

row is perforated at a time. Stamps are perforated one
direction at a time. Stamps produced in this manner
typically have perforations that do not meet at the corners
of the stamp.
Pane: Individual groups of stamps printed within a sheet of stamps. Panes will be
divided by selvage. Norwegian revenue stamps were sometimes printed with 2 or 4
panes in a sheet. More often, Norwegian revenue stamps were printed in sheets of a
single pane of stamps.
Perforation: The holes punched around the edges of stamps to facilitate separation of
the stamps.
1064
Phosphorescent: See the special article written by Jay Smith after the Glossary to
learn about this topic.
Rough Perforation: Know by the term Flissetagging in

Norwegian. Many stamps exhibit this phenomenon which
is actually a form of incomplete perforation. This is caused
by the perforation of too many sheets of stamps at the same
time.
Roulette: Similar to perforation, but the separation

between the stamps is made by simple slits that are cut
into the paper rather than a hole that is punched
through.
Selvage: The paper that is at the edge of the sheets.
Sheet: A complete piece of paper that is run through the printing press. Sheets may
contain one or more panes of stamps. Norwegian revenue stamps have been produced in
sheets of stamps that have 1, 2, or 4 panes in a sheet.
Sheet Perforation: A type of perforation that is performed as a single operation for an

entire sheet or pane. It is not known if any of the various types of Norwegian revenue
stamps were perforated in this manner.
Straight Edge: An intentional imperforate edge(s) of

a stamp from the outer edge(s) of the sheet. A number of
Norwegian revenue stamps exhibit this phenomenon.
1065
Tagged: See the special article written by Jay Smith after the Glossary to learn
about this topic.
Thin: Damage to a stamp caused by improper removal of backing paper or stamp

hinges. This type of damage often does not cause a significant change in the appearance
of a stamp from the front, but will cause a significant change in the value of a stamp.
Toning: The staining of paper that can occur from

outside environmental factors such as water, rust, or grease.
Watermark: A marking impressed or embossed into paper

during the manufacture process. Watermarks found on
Norwegian revenue stamps are in the form of crowns.
1066
Tagged Paper – Fluorescent, Phosphorescent, etc.
This article was written by Jay Smith and is used with his express permission.
***An important note of caution: Ultraviolet light causes "sunburn" and can do serious
damage to the eyes. Never, never, never look into a UV light source. Minimize the time
the light is on. Cover exposed skin. Do not hold stamps in hand while using light. Avoid
using light where there are reflective surfaces; reflected UV light can cause just as much
harm as direct UV light. Do not use while other people are present. Short-wave UV light
is much more harmful than long-wave.
Detecting fluorescence differences in Scandinavian stamp papers is a subject about which

I receive many inquiries. This can be a highly technical subject, however, armed with
some basic information it is relatively easy to master detecting fluorescent papers.
Use of fluorescent or phosphorescent reactive papers for stamps has come about for two
basic reasons: 1) increased productivity of mail processing and 2) improvement in
brightness of papers and appearance of the inks used to print stamps.
Ultraviolet light (200-400 nanometers) is of shorter wavelength than visible light (400-
800 nanometers). Fluorescence refers to the emission of visible light from a substance
which is being irradiated with ultraviolet light (sometimes called "black light" because it
is not visible to the human eye). Phosphorescence is the same except that the emission of
light continues for some period of time after the ultraviolet light source is removed.
Ultraviolet light is absorbed by a substance, which has been used either in the stamp
paper or to coat the stamp surface. This causes the irradiated substance to adopt an
excited electronic state which emits visible light of a longer wavelength than the original
ultraviolet light. Why some substances phosphoresce and others fluoresce is a function of
the dynamics of the excited state and the molecular structure of the particular substance.
Unfortunately, in philately, the two terms have often been used interchangeably and also
tend to be used variously by catalog and album makers operating in different parts of the
world. From a practical standpoint, however, all we philatelists care about is whether or
not we see an emission of visible light while viewing the stamp irradiated with ultraviolet
light.
In the early 1960s, when post offices sought new technologies for canceling and sorting
the exploding volume of mail, the concept of using stamps that emitted visible light when
irradiated with ultraviolet light came to the fore. Using paper made with or coated with a
compound which fluoresces or phosphoresces allows automated facer and canceller
equipment to locate which side and corner of the envelope bears the postage, rotate the
envelope as required, and then place the cancellation properly on the stamp. This resulted
in huge labor savings; so much so that in the 1970s Sweden discontinued the use of
fluorescent papers supposedly so that more people could be employed in the process of
canceling mail.
1067
Likewise, post offices have used fluorescent inks for bar-coding mail sorting information.
Once imprinted with a bar code, the mail can be sorted and resorted by machine. By
using an ultraviolet absorbing ink to make the bar code imprint, the machines can more
easily see the bar code without being confused by the other markings on the envelope.
Papermakers have, for several decades, added "paper whiteners" to make the daylight
visible brightness of their paper brighter. In many cases, brighter papers make the inks
printed on them appear more vibrant, add contrast, etc. The "paper whitener" compounds,
in actuality, absorb ultraviolet light and emit visible light. When viewed under ultraviolet
light, the brightened papers may look white, yellowish, or bluish. The use of such
brighteners is typically not for postal purposes. In some case the post offices have been
completely unaware that there is more than one version of the paper. Papers that includes
such brighteners are different papers compared to those that do not and are thus catalog-
listed in most specialized catalogs and are sought by specialists.
Scandinavian catalogs listing Swedish stamps have not done a good job (or any job) of
listing the so-called whitened papers. From the 1950s to the 1980s a number of whitened
paper issues exist but are not listed by the specialized catalogs. It is a great opportunity
for further research.
In the case of Denmark, a number of the fluorescent stamps of the 1960s exist with both
white and yellow fluorescence. However, I am not aware of any catalog that recognizes
this fact. In contrast, very minor differences in the fluorescent appearance of Norwegian
stamps (the result of different papers from different papermakers) are all cataloged by
Norgeskatalogen.
When catalog publishers and album makers refer to either fluorescent or phosphorescent
stamps they are, as a practical matter, simply referring to emission of visible light when
viewed under ultraviolet light. In Scandinavian philately, I am not aware of any stamp
issues which have been issued in both fluorescent and phosphorescent versions.
The terms "ordinary paper", "nfl", and "non fluor", all refer to stamps which do not emit
visible light upon irradiation with ultraviolet light, or for which the emission is dull or
insignificant.
The visual appearance of Scandinavian stamps which fluoresce or phosphoresce may

range from bluish to white to yellow. (Stamps of other countries also use orange and
green, and probably other colors too.) The difference, intensity, or texture of the color can
signify different papers or coatings. Differences can also be the result of aging, soaking to
remove stamps from envelopes, extended exposure to light (particularly ultraviolet light),
contact with other fluorescent or phosphorescent materials (including other stamps,
particularly in the case of Canadian stamps). When the difference signifies a different
paper, it usually results in a listing in the specialized catalogs; modern Finnish and
Norwegian definitive stamps are good examples of well-researched listings.
1068
It must be emphasized that soaking stamps (to remove them from envelopes) may result
in the reduction or loss of the fluorescent coating. Soaking fluorescent stamps (or the
envelope paper they are on) with non-fluorescent stamps may result in the transfer of
fluorescence to a non-fluorescent stamp. For this reason it is a good idea to soak stamps
only in small batches. It may also be helpful to pre-check the envelope paper they are on
for any that are strongly fluorescent; it is best to soak those separately.
When attempting to identify which of the different possibilities of a fluorescent stamp

issue you have, it is usually important to compare both issues in the same viewing. In
many cases, particularly comparing examples of whitened papers to fully fluorescent
examples, seeing just one of the two possibilities will result in more confusion than
answers. Furthermore, the terminology may be relative: the difference between "white
fluor" and "yellow fluor" may be obvious when you see both at the same time, but the
may be very misleading if you see only one copy of the stamp.
In Scandinavian philately, all fluorescent stamps must be viewed using long wave
ultraviolet light. In contrast, the stamps of many other countries (including the U.S.)
require the use of short wave ultraviolet light. If you only collect Scandinavia, you only
need the less costly long wave light. However, if you collect other countries as well, you
will probably be better off buying a dual light source.
Acknowledgments:
After initial publication of this article in my March 14, 2002, Scandinavian Philatelic E-
News, I was pleased to receive valuable suggestions and additional information from Dr.
John Grunwell, a philatelist and an organic chemist with a professional interest in the
field of photochemistry. Holding a Ph.D. from MIT, Dr. Grunwell is a well-published
Full Professor of Chemistry at Miami University and has taught photochemistry as a
special topic at the graduate level.
http://www.jaysmith.com/Resource/Articles/fluorescence.html
1069
Norsk-Engelsk / Norwegian – English Word List and Translation Guide
This vocabulary list should assist readers who have limited knowledge of either English
or Norwegian when using this book.
Norwegian to English:
NORWEGIAN ENGLISH NORWEGIAN ENGLISH NORWEGIAN ENGLISH
-aktig -ish del part jevn even
-lig -ish diamanttagging diamond perforation kamtagget comb perforated
anmerkning note dobbelt double kant edge
annen second dobbeltagging double perforation kjennetegn point of recognition
annulaering cancellation dyptrykk photogravure klar clear
antall number dårlig bad klisje cliché, die
antikva roman lettering ekte real/ genuine komplett complete
anvende use eksemplar example konsulat consulate
arbeid work endret changed kort short
ark sheet erstatte replace krone crown
arkrand sheet margin farge color liggende laying
avgift fee fargegruppe color group lignende similar
avstand distance feil error lilla lilac
avvike differ feiltagget perforation error liten small
bakgrunn background feiltrykk printing error linje line
bakside backside/ fiolett violet linjetagget line perforated
reverse
begge both flekk spot loddrett vertical
beløp amount fluorescerende fluorescent lys light
beskadiget damaged forandret changed løve lion
beskåret trimmed forfalskning fake/ forgery manglende missing
bestemme determine form shape matt dull
blek pale forside front messing brass
bleket faded/ bleached forskjellig different mørk dark
blekk ink forskjøvet displaced måle measure
blekkannullering pen cancellation fosforescens phosphorescence nede down
blekk strek ink line fot foot nedre lower
block block frimerke stamp nummer number
blot soft først first nyanse shade
blå blue Gjennomstukket rouletted offentlig official
boktrykk typography glatt smooth oliven olive
bred wide god good omgravert reengraved
brev letter/ cover gravert engraved omsetning transaction
brevstykke cut piece grønn green omvendt inverted
grå grey oppgravert retouched
brudd break gul yellow opplag issue amount
brukket broken gull gold oransje orange
brukt used gummi gum over above
brun brown gyldig valid overtrykk overprint
brett fold/ crease hengsel hinge papir paper
bøy bend hjørne corner par pair
bånd band hvit white platefeil plate flaw
dato date høyre right platina platinum
defekt defective håndskrevet handwritten/ postfrisk unmounted mint
manuscript
1070
NORWEGIAN ENGLISH NORWEGIAN ENGLISH

prikk small spot ståltrykk recessed printing
pris price størrelse size
provisorisk provisional svart black
prøvetrykk trial print/ proof sølv silver
rad row søppel garbage
ramme frame tagging perforation
randeksemplar margin stamp tall numeral/figure
rekonstruksjon reconstruction tegning design/drawing
reparasjon repair tett close
rettvendt upright tidlig early
retusjert retouched tilintetgjort destroyed
rift tear tonet toned
rosa rose/pink trykk print
rull coil trykkning printing
rød red trykkplate printing plate
salg sale tydelig distinct
sammenhengende attached/ se- tykk thick
tenant
segl seal type type
sentrert centered tynn thin
serie series/set ubrukt unused
sirkel circle ugylidig invalid
sjelden rare ukjent unknown
skadet damaged ujevn uneven
skatt tax ultramarin ultramarine
skjold shield under under
skjære cut utagget imperforate
skrive write utgave issue
slitt worn vannmerke watermark
smal narrow vannret horizontal
spillekort playing card variant variety
sportel official variere varies
document
service fee
sprukket cracked/split vekt weight
stemplet cancelled venstre left
stentrykk lithography verdi value
stilling position våpen coat of arms
stor large øvre upper
stripe strip øx ax
stående standing/upright år year
The term A/S (Aksje Selskap) = Incorporated
1071
Biographies of Famous Collectors, Authors, and Researchers

of Norwegian Revenue Stamps
The author felt it important to honor the memory and the presence of some of the
pioneers in the field of Norwegian Revenue stamps. Some of the listed individuals are
still living and collecting. Others have passed on. All have made contributions that have
significantly affected the study of Norwegian revenue stamps. Many have also had a
lasting impact on the history of the study of general Norwegian Philately
Frederick A. Brofos - Autobiography

Since a young boy, I have attempted to collect just
about everything possible. A strong influence was my mother,
who collected stamps of the world. In the back of her large
album were a few pages of foreign revenues, seals and other
mysteries that particularly interested me. I still have that old
album, it is so full it can no longer stand upright, but must lie
flat on the shelf. My first small album rather disappointed me,
in that my few stamps seemed to disappear among the many
blank pages. I was only 7 then, but I decided I wanted to see
everything at once. I therefore cut out all the stamps and the
few black illustrations and put them in a brown paper bag!
Besides collecting stamps, I also collect coins, medals, books, costume jewelry,
shells, rocks, pressed flowers, etc. I also had a scrapbook to paste in pretty pictures cut
from magazines. Of course, philately has always been my main interest and my large
collection will be carried on by my son, Alexander, instead of being sadly auctioned off.
The combination of collector and writer is not too common in philately, so many
people die and with them is lost the wisdom accumulated. I started writing as early as
1945, and it has been spread around in the U.S., Norway, and England. A few years ago,
I decided to gather the articles together and had them born again into 2 volumes, which
have been very popular.
I have been involved with stamp clubs, wherever I’ve been. I founded a small
stamp club at boarding school at Ottestad, while in Norway during the war. Alex, the
grandson, of polar explorer, Fritjof Nansen, was a member. Later, I joined, the Oslo
Philatelic Club, junior group B., where I met Paul H. Jensen, with whom, I had a life long
friendship. Moving to America in 1946, I joined the Scandinavian Collectors Club, as
well as the Collectors Club in New York. I even started a small stamp club in the army
after being drafted during the Korean War. Later, after I moved to New Hampshire, I
joined the N. H. Collectors Club and was Vice President and Recording Secretary for a
while, and designed their shows postmark for 29 years and acted as temporary
Postmaster, too.
With the above mentioned S.C.C., I was at times, Librarian, Secretary and Editor
of their magazine, The Posthorn. I have been made an Honorary Member of the S.C.C.
and the N.H. Collectors Club and an Invited Member of the Norwegian Postal History
Society. Furthermore, I am a Life Member of the National Philatelic Society, London and
of the Friends of the Norwegian Railroad Museum. I was invited to be a Signatory to the
Roll of Fame of the Cinderella Club of Great Britain. I was also awarded the Gold Medal
1072
of the Norwegian Postal Museum. I was elected to the Writers Hall of Fame of the
American Philatelic Society and last year I received the Order of the Silver Lion from the
Norwegian Philatelic Federation. I also was awarded the prestigious Anderssen-Dethloff
gold medal, both of which were a great joy to me.
Unfortunately, I have been fighting cancer for 10 years and have been dissected
by doctors to the point that I am now a terminal case, with limited survival time left. I
should also note that other interests of mine are gardening and music. In the latter, the
only instrument I play is the phonograph, but I have hundreds of records. Finally, I must
thank the many fine friends I have made in person or by correspondence.
***Authors Note
Frederick is arguably the greatest collector of all time of Norwegian Revenue
stamps as well as a number of other categories of Norwegian and American philately.
He provided the information for the Norway section of the 1983 reference, as well
as the introduction for the entire book. He has written hundreds of articles on a wide
variety of topics that have brought to light interesting and sometimes obscure areas of the
hobby. Hundreds of illustrations in the present volume are of stamps in the Brofos
collection.
Paul A. Nelson
Paul could be considered to be the coordinating father
of the study of Scandinavian revenue stamps in the United
States. He has collected material from Scandinavia for many
years and coordinates the Revenue Study Group of the
Scandinavian Collectors Club. He has edited and been a major
contributor to books on Scandinavia Revenues (1983, 1986),
Danish Taxpaids (1998), Finnish Revenues (1999), Iceland
(awaiting publication), and the present work.
His focus has been on the sharing of knowledge and
discovery rather than specifically on completing collections.
Many of the stamps from his collection were used in research
for this book as well as providing illustrations throughout.
Paul H. Jensen
Paul Jensen was one of the leading collectors of
Norwegian stamps as well as revenue stamps. He had a
leading position in promoting Norwegian philately at local,
national, and international levels.
Sadly he passed away only 3 weeks into the writing of
the present volume on July 17, 2004. A number of stamps
from his award winning collection of revenue stamps were
used in illustrating this book. A number of other stamps were
sold from his duplicate collections in 2005, and these stamps
were also used.
1073
Tron Soot-Ryen
(This tribute was written by Per Wibe Due who
was a good friend with Tron Soot-Ryen for many
years.)
Tron Soot-Ryen was born on 7 March,

1896 to Odd and Marie Soot-Ryen in Lier,
Norway. In 1921 he was hired by the Museum of
Natural History in Tromsø. He eventually
became the director of the museum from 1950 to
1955.
He was a driving force in the Tromsø
Filatelistklubb (Philatelic Club) and had joined
the Oslo Filatelistklubb on 4 June, 1928. He was
a highly valued member until his death in May of
1986 at the age of 90.
Through his training in the natural sciences areas, Tron applied the same
methodology of scientific research to Norwegian philatelics. Together with Werenskiold
they studied the stamps issued by Christian H. Knudsen from 1909 to 1937. His greatest
achievement was the study of Norwegian postal stationery. He did a majority of the
original research in this area, and wrote a book on the subject that was issued in 1972.
He was interested in many of the “stepchildren” of Norwegian philatelics. This
led to the issuance of his book on Norwegian revenue stamps in 1975.
During his final years he was working on a catalog of the Norwegian railway
stamps. This was never published.
He was an honorary life member of the Oslo Filatelistklubb (OFK), and the
Norwegian Postal History Society. He was on the OKF catalog committee which was
responsible for the content of main Norwegian philatelic reference catalog
Norgeskatalogen for a number of years. Honors received include “Storkorset av Det
Gyldne Posthorn” from OFK, “Sølvløven” from the Norsk Filatelistforbund, and the
Andersen-Dethlof medal.
Jens Edvard Thomle

J. E. Thomle was both a philatelist as well as a government official. He wrote
articles as early as 1897 discussing the revenue stamps from Norway to try to increase the
interest in collecting of this side area of philately.
His most lasting contribution to the area of revenue stamps came in June 1910. At
that time he gave a presentation to the 6th Nordic Scandinavian Philatelic Meeting. This
presentation was printed in the program for this meeting and was later reproduced in
Nordisk Filatelistisk Tidskrift in the fall of the same year.
Much of the information he presented became the basis for the Soot-Ryen catalog
in 1975. It appears that much of his knowledge was gained in collaboration with his
contemporary collector, Olaf Røsholm.
1074
Einar Oscar Schou

Einar Oscar Schou was born in Christiania in 1877. He was a well known and
respected architect in Bergen for many years. Several of the buildings that he designed
are well known and are considered to be architectural masterpieces. He passed away in
1966.
He was a collector of all facets of Norwegian philately. His revenue collection
was sold at auction in late 2005. It was then broken up and further sold during 2006. A
significant amount of information came from this collection that has helped to reconstruct
the various printing stones for the adjustment fee stamps of Chapter 2.
Olaf Røsholm
Olaf Røsholm who was born in Christiania in 1874 was known as an eccentric
collector of many areas of Norwegian stamps. He was a contributor to the information
contained in the 1910 articles by Thomle that eventually became the basis for the Soot-
Ryen book.
His entire collection was eventually sold after his death in 1957 to Frederick
Brofos. A number of items from that original collection are illustrated in this catalog.
The stamps from this collection also made a major contribution toward the writing of the
Brofos-Nelson catalog in 1983.
In the 1930’s Røsholm was in the process of writing a book about Norwegian
revenue stamps as well as Railway and Ferry stamps. This manuscript book still exists,
but was never formally published. This manuscript was utilized in the writing of the
present work.
Per Wibe Due

Per Wide Due was born in the Frogner area of Kristiania. He worked in the
insurance industry for many years. He worked with documentary stamps for most of his
career and is a collector of general Norwegian philately as well as the revenue stamps.
Recently Per received the “Storkorset av Det Gyldne Posthorn” from OFK. He
has also sat on the Board of OFK.
Per began collecting in 1935 and has continued to this day. He made a special
point to learn as much as possible about the first 200 stamp issues from Norway. Much
of his revenue collecting was based on his association and friendship with Soot-Ryen.
Edward Christian Hannevig

E. C. Hannevig was born in England in 1915. He was soon taken to Norway
where he lived in the Vestfold area. He worked in the shipping industry.
His interest in Revenue stamps appears to have blossomed earlier than for most
collectors. He was writing short articles about documentary stamps in the 1950’s. These
articles contributed to the work done by Soot-Ryen in the 1970’s. His revenue collection
was sold sometime around the time of his death in 1998. It is unknown where this
material eventually ended up.
Hannevig had interests in multiple areas of Norwegian philately. He wrote a
number of books and pamphlets that are still used today. He was awarded the Anderssen-
Dethloff Medal in 1991 for his contributions to the hobby.
1075
Historical Tax rates

This section includes information about many different tax rates that were paid by
the use of revenue stamps. Many rates remain unknown to the present author. This area
is deserving of a significant amount of research.
Chapter 1 – Fee Stamps

The present author does not any specific information about the taxation rates utilized in
the usage of these stamps.
Chapter 2 – Adjustment Fee Stamps

Chapter 3 – Documentary Stamps

A very long list of various uses for documentary stamps could be produced. This list will
eventually be published in a future edition of this book. The following is a partial listing
of the various types of usages for documentary stamps.
Document fees
Notarizations
Insurance Documents/Policies
Foreign Exchange
Checks
Stock sales
Execution of Wills
Sale of property/Deeds
Consular fees
1076
Chapter 4 – Turnover Tax Stamps

Chocolate and Sugar/confectionery
In accordance with the law of 1 March, 1922 a tax on eating chocolate and sugar candies was
instituted at 33⅓% of the wholesale price, effective 6 March, 1922. Also a 10% tax was
instituted on cooking chocolate. This law was superseded by a new law on 6 July, 1923.
On 1 September, 1940 a tax of 10% was instituted on cacao powder. At the same time the tax on
eating chocolate and sugar candies was increased to 40% and the tax on cooking chocolate was
increased to 20%.
On 1 July, 1941 the tax on eating chocolate and sugar candies was increased to 60%. The tax on
cooking chocolate was increased to 30%. The tax on cocoa powder was increased to 20%.
On 1 July, 1947 the tax on eating chocolate and sugar candies was increased to 66⅔%. This
increase was made as a compensation for the decrease in the overall turnover tax on general sales
that went from 10% down to 6¼%.
On 13 February, 1950 the tax on eating chocolate and sugar candies was increased to 100%. The
tax on cooking chocolate was increased to 40%. These increases were necessitated by the need
for increased income because of a recent devaluation in the currency and an attempt to limit the
increase in demand for chocolate with the lifting of rationing on eating chocolate in 1950.
On 1 July, 1950 the tax on cooking chocolate was reduced back to 30%.
On 25 September, 1950 the tax on eating chocolate and sugar candies was increased to 150%.
On 1 December, 1951 the tax on cooking chocolate was increased to 50%
On 1 September, 1954 the tax on eating chocolate and sugar candies was reduced to 120%.
On 1 July, 1958 the tax on eating chocolate and sugar candies was reduced to 90%. The tax on
cocoa powder was eliminated entirely.
On 1 July, 1960 household items containing cocoa were exempted from taxation. The tax on all
eligible chocolate and confectionery items was set at 60%.
On 1 July, 1962 a tax of 5 Kroner per kilogram was instituted on chocolate and marzipan that
would be used as filling in wafers and cookies.
On 1 January, 1964 the tax on all eligible chocolate and confectionery items was increased to
66⅔%.
On January 1, 1970 the use of stamps on invoices was discontinued and replaced by a cash
payment system.
1077
Luxury Items
Avgift Paa Visse Varer Lov av 19. mai 1933 nr. 11

Effective Ending date
TAXED ITEMS Tax % or amount Start Date of tax
Avgift paa finere skotoy - Tax on fine shoes 4% of the price to the retailer 10.7.1933
15% of the price to the retailer 1.7.1941 1.6.1953
Avgift paa hansker og vanter av skinn eller silke 5% of the price to the retailer 10.7.1933
Avgift paa silkevarer - Tax on silk wares 6% of the price to the retailer 10.7.1933
-Tax dropped on artificial silk wares 1.7.1952
Avgift paa platina, gull, og solv varer. Avgift av
personlige smykke og pyntegjenstander av annet
material enn platin, gull eller solv
Tax on platinum, gold, and silver wares. Tax on personal 6% of the highest price to the
jewelry and decorations of materials other than platinum, retailer for platinum and gold. 4%
gold, or silver. for silverwares. 1.7.1933
20% of the price to the retailer (all
-Tax expanded to jewelry of non-precious nature types) 1.7.1941
30% of the price to the retailer 1.7.1947
-Tax reduced for platinum, gold, and silverwares 30% of the price to the retailer 1.7.1958
-Tax reduced for platinum, gold, and silverwares 15% of the price to the retailer 1.7.1960
-Tax reduced for jewelry 40% of the price to the retailer 1.1.1961
-Tax reduced for silverwares 7.5% of the price to the retailer 1.1.1968 1.1.1969
Avgift paa finere glassvarer - Tax on fine glass wares 5% of the price to the retailer 1.7.1934 1.7.1955
Avgift paa kosmetiske toalettmidler
Tax on cosmetic Toiletries 10% of the price to the retailer 1.7.1934
-Tax raised for makeup, powder, and eyebrow makeup 60% of the price to the retailer 1.7.1947
-Tax rate equalized for all products 40% of the price to the retailer 1.7.1959
-Minimum tax amount for wholesalers instituted 1200 Kroner per year 1.1.1962
-Apothecaries exempted from minimum tax 1.1.1963
Rate tied to specific rates in the toll
tariff structure 1.1.1968 1.1.1971
Avgift paa kunstige sotstoffer (Sakkarin, dulcinm
glucin, ol.) - Tax on artificial sweeteners 7 Kroner per kg 1.8.1941 1.7.1946
Avgift paa belysningsmidler 15% of the price from wholesaler 16.8.1941 1.7.1946
Avgift paa skinn til tilvirkning av pelsvarer 25% of the price to the retailer 1.11.1941 12.3.1946
Avgift paa fotografiske haandkameraer
Tax on photographic cameras. 10% of the price to the retailer 1.7.1947 1.7.1953
Avgift paa portfoljevarer (Skinn og laer) 30% of the price to the retailer 1.7.1947
-Tax expanded to plastic “ 1.7.1948
-Tax expanded to voksduk or similar materials “ 1.7.1950 1.7.1955
1078
Carbonated beverages
On 6 October, 1924 a tax of 15 Øre per liter was instituted on all carbonated alcohol free
beverages.
On 1 September, 1940 the tax was increased to 20 Øre per liter.
On 1 July, 1941 the tax was increased to 25 Øre per liter.
On 1 July, 1947 the tax was increased to 30 Øre per liter.
In accordance with the law of 10 June 1949, the use of stamps on invoices was
discontinued on 1 July, 1949 and replaced by a cash payment system.
It should be noted that a general turnover tax was paid on all items purchased at a retail
level. This tax was never paid via revenue stamps, but historical rates are noted below:
1 July, 1935 1%
1 March, 1940 2%
1 July, 1940 3%
1 September, 1940 10%
1 July, 1947 6.25%
9 April, 1951 10%
1 December, 1964 12%
This was replaced by a Value Added Tax (Merverdiavgift):
1 January, 1970 20%

1 January, 1993 22%
1 January, 1995 23%
1 January, 2001 24%
1 January, 2005 25%
Chapter 5 – Legation and Consular Fee Stamps

The only known rate for these stamps is a fee of 1 Krone charged for each worker
transferred onto a ship.
There are undoubtedly many other rates and charges that need to be researched.
1079
Chapter 6 – Radio Stamps

Radio License Fee
Oslo Area 10 Kroner every 6 months
Outside Oslo Area 2.50 Kroner every 6 months
Radio Parts
A tax of 10% was valid on all parts and radios sold from 1924 to 1941
Radio Apparatus and Parts (Effective for both large (RA) and small size (R) stamps)
Tax Rate Turnover Tax Rate Effective Date

10% 6.25% 1 July, 1947
10% 10% 9 April, 1951
15% 10% 1960
15% 12% 1 December 1964
8% Included in price 1 July 1967
Televisions

10% 10% 1961
10% 12% 1 December 1964
As an example of the various rates, clarifications are shown on the following page:
1080
1947-1951
The stamp shown at right is R-3b. The tax would be
figured as follows:
Original price of the part 10.00 Kr.

Radio tax @ 10% of the original price (10.00 Kr) 1.00 Kr.
Turnover tax of 6.25% of the final price (11.73 Kr.) 0.73 Kr.
Total 11.73 Kr.
1951-1960
The stamp shown at right is RA-64c. The tax would be
figured as follows:
Original price of the radio 1000 Kr

Radio tax @ 10% of the original price (1000 Kr) 100 Kr.
Turnover tax of 10% of the final price (1222.22 Kr.) 122.22 Kr.
Total 1222.22 Kr.
1960-1964
The stamp shown at right is RA-147. The tax would be
figured as follows:
Original price of the radio 2050.00 Kr

Radio tax @ 15% of the original price (2050 Kr) 307.50 Kr.
Total 2619.44 Kr.
1964-1967
figured as follows:
Original price of the radio 1850.00 Kr

Radio tax @ 15% of the original price (1850 Kr) 277.50 Kr.
Total 2417.61 Kr.
1967-1970
figured as follows:
Original Price of the Radio 345.00 Kr

Radio tax @ 8% of the final price 30.00 Kr
Total 375.00 Kr
1081
Chapter 7 – Television Stamps

10% Included in price 1 July 1967
Chapter 8 – Leather Tax Stamps

The charged for leather was a type of turnover tax. The present author does not any
specific information about the taxation rates utilized in the usage of these stamps, but the
one invoice from 1946 made available for examination appears to have a ½% tax on the
leather item.
Chapter 9 - Almanac Stamps

Apparently the fee paid to the University for the printing of almanacs and calendars has
varied over the years, but the only known rate is that the fee paid from 1945 or earlier
through at least 1972 was 25 Øre per item/stamp.
Chapter 10 – Travel Permit Fee Stamps

A set fee of 1 Krone was charged for each issued permit.
Chapter 11 – Seat Duty Stamps

A set fee of 1 Krone was charged for each reserved seat.
Chapter 12 – Norwegian State Railways Perfins

The documentary fee in Great Britain at the time of the revenue usage of these stamps
was 2 pence.
Chapter 13 – Trondheim Harbor Fee Stamps

The fee charged per ship was as follows:
Rate Dates
10 øre Ca. 1935 to 28 February, 1955
25 øre 1 March, 1955 to 31 December, 1958
50 øre 1 January, 1955 to 31 December, 1963

60 øre 1 January, 1964 to 31 December, 1968
1 Krone 1 January, 1969 to 1982 or 1983
1082
Chapter 14 – Service Tax Stamps

The service tax (bevertningsskatt) was instituted by the law of 18 March, 1925 and was in effect
until being replaced on 1 July, 1939 by a similar law about providing service of alcohol and food
(skjenkingsavgift). The present author does not have any specific taxation rate information for
this particular class of tax.
Chapter 15 – Risør Municipal Tax Stamps

Chapter 16 – Airport Taxation Tax Stamps

The following dates and rates are known for sure. Other rates may have been in place:
1958 through at least 1960 7 Kroner per ticket

1965 15 Kroner per ticket
Chapter 17 – Entertainment Tax

In accordance with the law of 18 July, 1917 a tax of 10% was instituted fro cabarets, variety
shows, masquerades, dances, and circus performances.
On 1 July, 1920 the tax was expanded to general performances (Meant to cover motion picture
shows), and concerts. Exceptions were made for operas, dramatic performances and concerts
with no food service in the hall, and displays of scientific objects and art.
On 1 July, 1924 the tax rate was increased to 12% with exception of motion picture shows.
On 1 July, 1930 the tax rate for concerts was reduced to 8%.
On 1 July, 1931 exemptions were made for accordion concerts and for dramatic presentations.
On 1 July, 1934 the tax rate for Norwegian produced films was reduced by the amount that was
paid to rent the film for showing. The rate however would not be less than 5%.
On 18 May, 1942 the tax rate for motion pictures was increased to 30%. Norwegian produced
films were taxed at 25%.
On 1 January, 1943 dramatic presentation were again taxed at 12%.
On 1 August, 1943 the tax rate for all taxable entertainment forms was increased to 30% except
for presentation don in state owned theaters which remained at 12%.
On 15 December, 1943 the tax rate for films was increased to 40% and for concerts was reduced
to 20%. The rate for church concerts was reduced to 12%. Performances at the 3 main state
theaters remained at 12%.
1083
On 1 March, 1945 the tax on concerts and dramatic performances was removed.
On 1 July, 1946 dramatic presentations and theater with food service were again valid for
taxation. Concerts with foreign performers were taxable at 20%. Orchestras or musical
associations with state support were tax exempt.
On 1 January 1, 1947 the tax rate for performances with foreign artists was reduced to 10%. The
rate for official dances was set at 20%.
On 1 July, 1947 the tax rate for performances with foreign artists was reduced to 8%. The rate
for official dances was reduced to 12%.
On 1 January, 1948 an exemption was created for dance presentations such as ballet.
On 1 July, 1948 the rate for some film was reduced to 35%. At the same time an exemption was
created for some official dances.
On 1 July, 1949 the rate for Norwegian produced films was reduced to 20%. At the same time an
exemption was created for the showing of informational films.
On 1 July 1950 the rate informational films was set at 31½%. The rate for official dances was
increased to 30%.
On 1 July, 1951 the rate for official dances was increased to 40%. The rate for films was reduced
to about 35%.
A number of additional and increasingly complicated tax rates were added and removed from
1953 through 1975. The present author has not seen evidence that tax marking were used on
tickets after about 1954.
Chapter 18 – Garbage Fee Labels

No specific information about tax rates is known for these labels beyond what is printed
on the labels themselves.
Chapter 19 – Playing Card Tax Stamps

Very little is known about the rates paid for the tax on playing cards. The rate in 1943 was 1.25
Kr. per deck. When the tax was dropped in 1972 the tax rate was 2 Kr. per deck.
Chapter 20 – Government Approval Stamp

No information is known about tax rates for the use of this stamp.
Chapter 21 – Gasoline Tax Exemption Stamps

Taxation of Gasoline began in Norway in 1931. For the purposes of this reference the
effective taxation rate on gasoline in 1965 was 55 øre per liter.
1084
Bibliography
A large number of sources were used to assemble the information in this catalog.
Many sources added only a small piece of information, while others supplied significant
portions of the information presented in some sections. The main sources utilized are
shown here. Many other internet information sources were used to locate historical
information that was not specific to revenue stamps.
The most important sources of information were the stamps themselves. The
ability to review literally thousands of stamps in dozens of collection made this book
possible. Those contributors to this book are listed in the early pages of the book.
Correspondence with these individuals totals over 2000 pages.
Aune, Finn; Norske Frimerker 1855-2003 2004 Priskatalog; Norske Stempelmerker pp.
70-74; Skanfil A/S; Haugesund, Norway; 2003
Aune, Finn; Norske Frimerker 1855-2004 2005 Priskatalog; Norske Stempelmerker pp.
72-79; Skanfil A/S; Haugesund, Norway; 2004
Barefoot, John; Scandinavia Revenues – European Philately 14; J. Barefoot Ltd.; York,
England; 1988
Bergman, Leif; radio- och TV-licenser Märken, blanketter med mera; Bältespännaren;
Spånga, Sweden; No.1-2 – 1997
Bergman, Leif; Sweden’s Radio and TV Licenses: Stamps, Forms and More; Luren;
Scandinavia Philatelic Library of Southern California, Inc.; Los Angeles, CA;
January 1999
Brofos, Frederick A.; Radio Tax Stamps of Norway; The Posthorn, Scandinavian
Collectors Club, January 1958
Brofos, Frederick A.; Revenue Stamps of Norway; American Philatelic Congress
Yearbook, 1961
Brofos, Frederick A.; Norwegian Revenue Stamps; The Posthorn, Scandinavian
Collectors Club, January 1964
Brofos, Frederick A.; Norwegian Passport Visas and Stamps; Luren; Scandinavia
Philatelic Library of Southern California, Inc.; Los Angeles, CA; September 1980
Brofos, Frederick A.; Norwegian Tax Receipt Cards; Luren; Scandinavia Philatelic
Library of Southern California, Inc.; Los Angeles, CA; April 1982
Brofos, Frederick A.; Norwegian Entertainment Tax Stamp; Luren; Scandinavia
Philatelic Library of Southern California, Inc.; Los Angeles, CA; April 1982
Brofos, Frederick A.; Unknown Norwegian Revenue Essays; Luren; Scandinavia
Philatelic Library of Southern California, Inc.; Los Angeles, CA; February 1983
Brofos, Frederick A.; Catalog of Scandinavian Revenue Stamps Volume 1; Scandinavian
Philatelic Foundation; Madison, WI; 1983 (Paul Nelson, Editor)
Brofos, Frederick A.; Norwegian Documentary Revenue Types; Luren; Scandinavia
Philatelic Library of Southern California, Inc.; Los Angeles, CA; May-June 1994
Brofos, Frederick A.; Surcharged Norwegian Revenues; The Posthorn, Scandinavian
Collectors Club, February 2000
Bye, Arne (Spikula); Stempelmerker; Krimerkekontakt; Horten Filatelistklubb; Horten,
Norway; 4-1956
1085
Endebrock, Peter; Norsk Playing Card Stamps; Luren; Scandinavia Philatelic Library of
Southern California, Inc.; Los Angeles, CA; June 1996
Forbin, A.; Catalogue de Timbres-Fiscaux; Yvert & Tellier, Amiens, France; 1915
Glasø, Knut; Trondheim Harbor’s Fee Stamps for goods; Luren; Scandinavia Philatelic
Library of Southern California, Inc.; Los Angeles, CA; October 1991
Glasø, Knut; Norway: Norway: Trondheim Harbour’s fee stamps for goods;
Stempelmerket; Stavanger, Norway; 4/1994
Glasø, Knut; Norway: Norway: Trondheim Harbour’s fee stamps for goods addenda;
Glasø, Knut; Norway: Tax stamps for sale of radios and radio parts; Stempelmerket;
Stavanger, Norway; 2/1998
Glasø, Knut; Norway: Norway: Trondheim Harbour’s fee stamps for goods;
Stempelmerket; Stavanger, Norway; Spring 2000
Glasø, Knut; Kommunale skattemerker; Den Blaa Løve; Bergens Filatelist-klub, Bergen,
Norway; 3/2000
Glasø, Knut; Stempelmerker for sjokolade; NFF Varianten; Nordenfjeldske
Filatelistforening, Trondheim, Norway; 2/2000 and 3/2000
Glasø, Knut; Stempelmerke nr. 39: Tre forskjellige overtrykk; NFF Varianten;
Nordenfjeldske Filatelistforening, Trondheim, Norway; 3/2001
Glasø, Knut; Stempelmerker for vareomsetning – del 2; NFF Varianten; Nordenfjeldske
Filatelistforening, Trondheim, Norway; 2/2003
Glasø, Knut; Radiolisensmerker; NFF Varianten; Nordenfjeldske Filatelistforening,
Trondheim, Norway; 3/2005
Glasø, Knut; Radioavgiftsmerker; NFF Varianten; Nordenfjeldske Filatelistforening,
Trondheim, Norway; 4/2005 and 3/2006
Hafsten, Bjørn; Duty Stamps for Television Sets and Parts (Norway); Luren; Scandinavia
Philatelic Library of Southern California, Inc.; Los Angeles, CA; March 1996
Hafsten, Bjørn; Tax Stamps for Chocolate, Sugar Confectionery, and Luxury Items
(Norway); Luren; Scandinavia Philatelic Library of Southern California, Inc.; Los
Angeles, CA; March 1996
Hannevig, Edward Christian; Norske Stempelmerker; Krimerkekontakt; Horten
Filatelistklubb; Horten, Norway; 6-1956
Hoel, Arve; Justermerkene ; Norsk Filatelsitisk Tidskrift 8/2005; Norsk Filatelistforbund;
Oslo, Norway; December 2005
Hoel, Arve; Justermerkene; http://www.filatelist.no/klubber/aalesund/justermerker.pdf;
2006
Jensen, Paul H.; Norway’s Provisional Revenue Stamps; Luren; Scandinavia Philatelic
Library of Southern California, Inc.; Los Angeles, CA; May 1992
Jensen, Paul H.; Nelson No. 64 on document; Stempelmerket; Stavanger, Norway;
4/1998
Larsson-Fedde, Torbjørn; De norske konsulatmerkene; Norsk Filatelsitisk Tidskrift
5/2005; Norsk Filatelistforbund; Oslo, Norway; July 2005
Leiang, Finn; Det Lille Bibliotek bind 1; Innskuddsmerkene fra Norges Postsparebank
pp. 17-23; Norsk Filatelistforbund; Oslo, Norway; 2004
Liwendahl, Lars; Utrikesdepartementets konsulatstämpelmärken; Bältespännaren;
Spånga, Sweden; No.1-2 – 1997
1086
Liwendahl, Lars; Hur noga man än kollar… eller nyuupptäckter på UD:s stämpelmärken;
Bältespännaren; Spånga, Sweden; No.2 - 2005
Moldenhauer, Jr., Ferdinand C.; Fosforescert papir også fra Alvøens Papirfabrikk A/S;
Norsk Filatelsitisk Tidskrift 2/1984; Norsk Filatelistforbund; Oslo, Norway; February
1984
Nelson, Paul A.; Scandinavian Revenue Stamps – An Update; Luren; Scandinavia
Philatelic Library of Southern California, Inc.; Los Angeles, CA; August 1983
Nelson, Paul A.; untitled article about the discovery of a service fee stamp essay; Luren;
October 1985
Nelson, Paul A.; untitled article about Norwegian almanac stamp; Luren; Scandinavia
Philatelic Library of Southern California, Inc.; Los Angeles, CA; April 1986
Nelson, Paul A.; Norwegian Radio Tax Stamps; Luren; Scandinavia Philatelic Library of
Southern California, Inc.; Los Angeles, CA; March 1988
Nelson, Paul A.; Norwegian Revenue Errata; Luren; Scandinavia Philatelic Library of
Southern California, Inc.; Los Angeles, CA; February 1997
Nelson, Paul A.; Norwegian Revenue Stamps: Unissued Documentaries; Luren;
February 1997
Nordheim, Terje; Brofos, Norwegian Playing Card Tax Stamps; Luren; Scandinavia
Philatelic Library of Southern California, Inc.; Los Angeles, CA; February 1997
Poulsen, Peter; Catalog of Scandinavian Revenue Stamps Volume II Denmark;
Scandinavian Philatelic Library of Southern California, Los Angeles, CA; 1989
Riddell, Andrew; Norwegian Feriemerker; Luren; Scandinavia Philatelic Library of
Southern California, Inc.; Los Angeles, CA; February 1997
Roberts, Eric; Norwegian Radio License Stamps; Luren; Scandinavia Philatelic Library
of Southern California, Inc.; Los Angeles, CA; April 1986
Røsholm, Olav; Stempelmærker og Jernbanemærker catalog; unpublished manuscript;
Oslo, Norway, c. 1943
Schuiling, Eddie; More Playing Card Tax Markings from Scandinavia; Luren;
December 1991
Solbakken, Frank; Norge Stempelmerker; unpublished manuscript, various versions
Snertingdal, Norway 2002-2004
Sommerfeldt, W. P.; Den Norske Almanakk Gjennom 300 År 1644-1944; Universitetets
Almanakk Forlag; Oslo, Norway; 1944
Soot-Ryen, Tron; Norges sportel-, juster- og stempelmerker; Oslo Filatelistklubb; Oslo
1975
Soot-Ryen, Tron: Nytt om norske stempel- og justermerker; Norsk Filatelsitisk Tidskrift
9/1975 p. 321; Norsk Filatelistforbund; Oslo, Norway; November 1975
Sør-Reime, Geir; Norway Almanac Stamps; Luren; Scandinavia Philatelic Library of
Southern California, Inc.; Los Angeles, CA; October 1987
Sør-Reime, Geir; Norwegian Almanac Tax Stamps; Luren; Scandinavia Philatelic
Library of Southern California, Inc.; Los Angeles, CA; March 1988
Sør-Reime, Geir; De Norske Radiolisensmerkene; Stempelmerket; Stavanger, Norway;
2/1993
1087
Sør-Reime, Geir; Omsetningsavgiften; Stempelmerket; Stavanger, Norway; 1/1994

Sør-Reime, Geir; “Credit Stamps” Om norske spare- og forsikringsmerker;
Sør-Reime, Geir; New Discovery Norwegian Radio and TV Tax Stamps; Stempelmerket;
Stavanger, Norway; 3/1994
Sør-Reime, Geir; Turn-over Tax Stamps for Carbonated Beverages on Documents;
Sør-Reime, Geir; Turn-over Tax Stamps for Luxury Goods on Documents;
Sør-Reime, Geir; Norwegian Revenues on Documents – Luxury Tax Stamps (Turnover
Tax stamps with O.A. overprint); Stempelmerket; Stavanger, Norway; unknown date
Sør-Reime, Geir; Norway: Radio license stamps; Stempelmerket; Stavanger, Norway;
4/1998
Sør-Reime, Geir; Norwegian Revenues on Documents – Contract Notes; Stempelmerket;
Stavanger, Norway; Summer 1999
Sør-Reime, Geir; Radio Licenses after 1940; Stempelmerket; Stavanger, Norway; Spring
2000
Thomle, Jens Edvard; Norske Stempelmerker, Nordisk Filatelistisk Tidsskrift Nr. 19, 10
December, 1897, Christiania, Norway
Thomle, Jens Edvard; Norske Stempelmerker, Foredrag ved det VI. Nord Filatelistmøde
Nordisk Filatelistisk Tidsskrift Nr. 10 & No.11, 30 September, 1910 and 31 October,
1910, Kristiania, Norway
Thomle, Jens Edvard; Norske Stempelmerker, Nordisk Filatelistisk Tidsskrift Nr. 6, 20
June, 1913, Kristiania, Norway
--; Topp priser på bade nytt og gammelt materiale (Auction sales report); Norsk
Filatelistisk Tidskrift; Nr. 10-1996, Oslo, Norway
--; Facit 2005 special; FACIT Förlags AB, Västerås, Sweden; 2004
--; Norgeskatalogen 1979 Catalog of the Postage Stamps of Norway; Oslo Filatelisklubb,
Oslo, Norway; 1978
--; Norgeskatalogen 2007 Catalog of the Postage Stamps of Norway; Oslo Filatelisklubb,
Oslo, Norway; 2006
--; Særavgivter i Norge; Toll- og Avgiftsdirektoratet 2004; Oslo, Norway 2004
--; Særavgivter i Norge; Toll- og Avgiftsdirektoratet 2006; Oslo, Norway 2006
--; Cirkulære fra Poststyret; Postdepartement; 3 July, 1929 through 17 September, 1941
In addition auction catalogs from the following companies were used:

Engers Frimerker A/S
Kjell Germeten A/S
F.C. Moldenhauer A/S
Skanfil A/S
DANO Frimerker A/S
Stein Kristiansen Frimerker
Samlerbørsen
1088
The following Internet auctions and sales lists were used:

Ebay – www.ebay.com
Frimerkehuset A/S – www.frimerkehuset.no
QXL – www.qxl.no
Thomas Hoiland – www.thauctions.com
A number of informative websites are available and were used in the preparation of this
book:
Information website about radio tax stamps.

http://www.nrhf.no/nrhf-stempel.html
Playing Card tax markings.

http://www.unics.uni-hannover.de/rrzn/endebrock/stamps/st-n.html
Norwegian Census Information for the years of 1865, 1875, and 1900.
http://www.rhd.uit.no/folketellinger
Justermerkene (Also about the Ålesund Justerkontor) by Arve Hoel.

http://www.filatelist.no/klubber/aalesund/justermerker.pdf
http://no.wikipedia.org
The original notes made by Tron Soot-Ryen for the documentary stamp section of his
book as well as correspondence between Soot-Ryen and Brofos concerning the
adjustment fee stamps were made available for this project.
1089
About the Author

Bjorn Kristian Wang has been a student of Norwegian philately and numismatics for
more than 30 years. He is a resident of Utah in the United States and is a first generation
Norwegian American.
Prior to writing the present work he has written a number of philatelic articles that have
been published in The Posthorn and in Norsk Filatelistisk Tidskrift. His first set of
articles in The Posthorn in 2003 received the Frederick A. Brofos award as the best
article of 2003. He has previously edited a comprehensive catalog of the trade tokens
used in Utah issued in 1998, and has been writing a significant work about the trade
token, medals, and other antiques from Yellowstone National Park for a number of years.
The Yellowstone project was set aside to devote as much time as possible to the present
volume of work.
Kristian is fluent in Norwegian and English which made the writing of the present
volume much easier. He has been to Norway on a number of occasions in the past to
include living in Norway full time from 1990 to 1992.
Kristian plans to issue a second volume specifically relating to the Stamped Revenue
Paper from Norway in the next few years. Other planned books include an illustrated
guide to die varieties of Norwegian coins, and a pamphlet detailing the known examples
of several extremely rare Norwegian postage stamps.
This book is dedicated to Katie and Sam who have put up with endless hours of research
and typing to complete this book.
1090

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THE REVENUE STAMPS OF NORWAY

Paul Albright – Boulder, CO Bjørn Muggerud – Oslo, Norway

Bjørn Kristian Wang

For the determination of stamp values, at the

Norway = 6.5 Kroner

Major References on Norwegian Revenue Stamps

Norges sportel-, juster- og stempelmerker – T. Soot-Ryen (50 pages)

Catalog of Scandinavian Revenue Stamps – Volume I (80 pages + 7 supplemental pages)

HOW TO USE THIS BOOK

Catalog Number: The newly assigned catalog number

Stamps Obtained from Archival Sources

CHAPTER 17 – ENTERTAINMENT TAX [IN-#] Page 954

CHAPTER 1 – FEE STAMPS (Sportelmerker)

Examples of the following

It has been noted some stamps have a difference in

Additionally a single stamp has been noted

An example of SP-1a used in 1873 and an unused example of SP-1b

This unused block in the

This stamp exhibits the earliest recorded usage date

Shown below is a beautifully centered mint example of SP-10d.

The reconstructed strip of 3 stamps of SP-14a shown below is a very unusual

Gauge 11 Gauge 11.6 Gauge 11.3

Gauge 11 Gauge 11.4 Gauge 11.25

The vertical perforations on

The following document is an attestation document from Moss in December

Reprint Sheet 1975

CHAPTER 2 – ADJUSTMENT FEE STAMPS (Justermerker)

Kristiania Justerkammer. Type 1

Kristiania Justerkammer Type 2

KRISTIANIA JUSTERKAMMER (Specifically in even sized capital letters) Type 3

Single Line Pen Cancellations

Other Manuscript Cancellations

Dated Manuscript Cancellations

Transfer Types and Plate Flaws

Additional Printer Information

Modern technology has made it possible to locate genealogical information about

Bertram Frithjof Lyng

Identifying Adjustment Fee Stamps

Type I (1877) Type II (All subsequent issues)

On Öre denominations only:

Type IIa (1900)

Type IIb (1904)

Type IIc (1908)

Type IId (1909)

Type IIe (1911, 1912, or 1913)

Öre Denominations (1877)

50 Öre 20 Öre 10 Öre 5 Öre 2 Öre 1 Öre

Illustrated to the left is a composite photograph of the

A pair of JU-1 and JU-2.

A pair of JU-4 and JU-5.

TYPE DESCRIPTIONS AND ILLUSTRATIONS

Plate Reconstruction (1877 Öre Series)

Unplated variety - Large patch of missing color below the US of JUSTERBESTYRELSE

50 Ore – Type 1 50 Ore – Type 2

Here is another document used in Trondhjem. This document exhibits a prepared

Kroner Denominations (1877)

20 Kroner 10 Kroner 5 Kroner 2 Kroner 1 Kroner

Plate Reconstruction (1877 Kroner Series)

Unplated constant varieties:

Imperforate Adjustment Fee Stamps

The imperforate stamps from the Paul Jensen exhibition collection.

Wine Red Set

Perforation Error Adjustment Fee Stamps