Jay T. Carrigan

Census of Overprinted Revenue Stamps

 

The quantities printed for each type of the issued First Edition overprints are well documented in the literature.  Not so for the unissued trial printings on Hungarian revenue stamps.  All that has been recorded is the total quantity printed for each stamp.  With the assistance of other collectors of this material, I would like to take the first step in attempting to clarify this situation.

 

What follows is a compilation of types observed in my collection, the standard reference works on Carpatho-Ukraine overprints and a few recent auction catalogs. 

 

The Overprint Types

 

These are well-known to most collectors, but I will summarize them here for reference purposes.

 

Type I Type Ia Type Ib Type II Type III Type IIIa Type IV
Broken ш Broken н Missing а

 

So far I have not found Type Ib on a revenue stamp.  Several stamps from the First Edition also do not exist with Type Ib overprints.  My assumption is that the letter Н was damaged at some point in the printing process and that therefore the Trial Printings on Revenue stamps, having been printed first, do not exist in this state.

 

 

The following tables are color-coded according to the source of the information.

 

Types shown in black are in my collection.

Types shown in blue I have found in various handbooks and auction catalogs.

Types reported by members will be shown in red.

 

Please report any types not shown to the author at jay@jaypex.com

 

 

1.      Documentary Issues of 1934 & 1943 (no inscription)

 

No illustration
of overprinted
stamp no. 19
available
1-11 12-16 17-18 19  

 

Color Varieties

 
3 - red orange 3a - red   7 - violet 7a - blue violet
No. 3a is the same color as no. 2.  No. 3 is a lighter color
 

No.

 Denomination Color (Underprint) Types

Quantity

1.

10/2f

rred brown (green)

I

 

 

 

 

 

100

2.

10/4f

red (orange)

I

 

 

 

 

 

109

3.

40/4f

red orange (orange)

 

 

II

III

IIIa

IV

110

3a.

40/4f

red (orange)

I

Ia

 

III

IIIa

IV

60

4.

40/5f

blue (orange)

I

 

II

III

IIIa

IV

372

5.

40/10f

red (green)

I

 

II

III

IIIa

IV

430

6.

40/20f

brown (blue)

I

 

II

III

 

 

80

7.

60/30f

violet (orange)

I

 

 

 

 

 

150

7a.

60/30f

blue violet (orange)

I

 

II

III

IIIa

 

55

8.

60/40f

red (blue)

I

 

 

 

 

 

76

9.

1.00/40f

red (blue)

I

Ia

II

III

IIIa

 

130

10.

1.00/50f

yellow green (orange)

I

Ia

II

III

IIIa

IV

107

11.

2.00/50f

yellow green (orange)

I

 

 

 

 

 

43

12.

2.00/1P

emerald & pink (pink)

I

Ia

II

III

IIIa

IV

276

13.

4.00/2P

carmine & gray green (pink)

I

Ia

II

III

IIIa

 

155

14.

4.00/3P (1943)

brown & gray blue (brown)

I

 

 

 

 

 

13

15.

6.00/3P (1943)

brown & gray blue (brown)

I

Ia

II

III

IIIa

 

50

16.

10.00/5P

blue & gray green (orange)

 

 

II

 

IIIa

 

14

17.

2.00/10P

plum & green (pink)

I

 

 

 

 

 

2

18.

2.00/20P

dark green & buff (yellow)

I

 

 

III

 

 

14

19.* 

2.00/50P

brown & violet (green?)

 

 

 

 

 

 

2

 

2.         Bill of Exchange Issue of 1941 (Váltó Illeték)

 

  Color Varieties  
20-27   24 - blue 25 - navy blue  
 

No.

 Denomination Color (Underprint) Types

Quantity

20.

 10/3f brown red (ivory) I   II III   IV

107

 21.

40/15f

brown (yellow gold)

I

Ia

II

III

IIIa

 

218

 22.

60/30f

red (orange?)

 

Ia

 

 

 

 

4

 23.

1.00/45f

pink (gray pink)

I

Ia

II

III

IIIa

 

54

 24.

1.40/60f

blue (gray pink)

I

 

 

III

 

IV

80

 25.

1.40/60f

navy blue (gray pink)

I

 

 

III

 

IV

75

 26.

6.00/3P

blue (lilac and yellow orange)

I

 

II

III

IIIa

 

61

 27.*

15.00/7.50P

brown (orange)

 

 

 

 

 

 

2


3.         Judicial Issue of 1834 (Törvénykezési Illeték)

 

   
28-33 34-36 37    
 

No.

 Denomination Color (Underprint) Types

Quantity

28.

 20/10f indigo & turquoise (yellow green)

I

 Ia II III IIIa  

50

29.

40/10f

indigo & turquoise (yellow green)

I

 

 

 

 

 

11

30.*

40/20f

red (green)

 

 

 

 

 

 

2

31.

 1.00/50f orange & turquoise (blue green) I Ia II III IIIa  

78

32.

 1.00/50f orange & turquoise (blue green) I Ia II III IIIa  

77

33.

2.00/50f

orange & turquoise (blue green)

I

 

 

 

 

 

3

34.

2.00/1P

brown violet (orange)

I

 

 

III

 

 

20

35.

4.00/2P

brown (light blue)

I

Ia

 

 

 

 

14

36.*

6.00/5P

green & light gray (light)

 

 

 

 

 

 

2

37.

10.00/5P

green & light gray (light)

 

 

II

 

IIIa

 

11

 

4.         1944 Two-Part Receipt Issue (Ellenőrző Szelvény / Számla Illeték)

 

     
38-47 48-50      
 

No.

 Denomination Color (Underprint) Types

Quantity

38.

 10/5f light brown I   II III   IV

100

39.

 20/10f light violet   Ia II III IIIa IV

99

40.

 40/20f ultramarine I   II III IIIa IV

200

41.

1.00/50f

opal green

I

Ia

II

III

IIIa

 

100

42.

2.00/1P

red orange

I

 

II

III

IIIa

IV

282

43.

5.00/2P

violet (pink)

I

 

 

 

 

IV

9

44.

6.00/3P

yellow brown (orange)

I

Ia

II

III

 

 

20

45.

10.00/4P

lt. ultramarine (gray green)

I

 

 

III

IIIa

 

12

46.

10.00/5P

ultramarine (orange)

I

Ia

II

III

IIIa

 

18

47.

 15.00/6P red (light violet) I         IV

20

48.

20.00/10P

blue (gray & gray green)

 

 

 

 

 

IV

9

49.

40.00/20P

brown (brown & gray green)

I

 

 

 

 

 

6

50.

60.00/30P

emerald (gray green & pink)

 

 

II

III

IIIa

 

10

 

5.         1934 Accounting Tax Issue (Számolólap Illeték)

 

 

Overprint

Types 
51-52     Type I Type Ia - Broken т

  

No.

 Denomination Color (Underprint) Types

Quantity

51.

 4.00/2P brown (pink) I Ia

117

 52.

10.00/5P

green (pink)

I

 

 

5

 

* - stamps not listed in Jiří Majer’s catalog, but are listed in the earlier literature.

 

I welcome offers of 1944-45 material, especially revenue stamps missing from my collection.