War Tax Stamps of the Independent State of Croatia
War tax stamps (ratni doprinos, lit: war contribution) were issued for the benefit of the Postal Administration of the Independent State of Croatia. The stamps were designed by Mr. Bravo Muhamed from Sarajevo.
Experts who were studying this issue classified these stamps »as a means of increasing postage fees« (Ercegović, 1995: 418) and are, as such, not surcharge stamps in strict sense of the term but a sort of a definitive issue. This notion is based on the following facts:
- Decree of the Ministry of Transport, by which the stamps were introduced is not based on a regulation of mandatory collection of contributions for caritative purposes and that the postal administration is issuing them on its own accord.
- Owners of franking machines were not obliged to use the stamps but only to imprint the correct amount of postage fee, increased for appropriate surcharge.
- In case the surcharge stamp was not put on the envelope upon sending, regular postage due stamps, in double the amount, would be applied upon reception.
The stamps were printed by Hrvatska državna tiskara in Zagreb, in photogravure on a white thick soft paper. Printing sheet consisted of 4 postal sheets, each having 100 stamps. Postal sheets on a printing sheet were not marked. Circulation is unknown.
The stamps were issued twice as the fees, planned at the end of 1943, were increased in May 1944.
January 2nd 1944
- 1 kuna, green for postal stationeries, specimens with no value, AR cards, ads and printed papers,
- 2 kuna, red for letters, money orders, parcels and telegrams sent from Croatia.
June 15th 1944
- 5 kuna, black for postal stationeries,
- 10 kuna blue for letters, value letters, money orders, telegrams and parcels up to 10 kg,
- 20 kuna for telegrams with paid reply and parcels of above 20 kg.
At this time 2 kuna stamp was used for printed papers, specimens with no value, ads and AR cards.
Stamps for 30 and 60 kuna were planed to be released on the January 1st 1945 but the printing was delayed and the issue postponed. These stamps appeared on the market after the war and were never postally used.
Varieties and types
In tables below, the exact position of a variety in a sheet is indicated. In literature not all varieties were recorded. The possible constant varieties are presented in separate tables.
- Ercegović, Velimir (1995): HRVATSKA FILATELIJA – Od predfilatelije do maraka Republike Hrvatske, Agencija za komercijalnu djelatnost, Zagreb ISBN-13: 978-9539641915
- Katalog poštanskih maraka jugoslovenskih zemalja (1991), Jugomarka (Belgrade). YU ISSN 0351-4447