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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:

Print


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

June 15th 1944

At this time 2 kuna stamp was used for printed papers, specimens with no value, ads and AR cards.

Unissued stamps


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.

Constant varieties

CONSTANT VARIETIES
2 kuna, carmine I II III IV
I Croatia war tax stamp plate flaw Broken lower part of the letter S in DOPRINOS Broken lower part of the letter S in DOPRINOS ?
II Croatia war tax stamp plate flaw white spot on the wounded's head White spot on the wounded’s head. 93
III Croatia war tax stamp plate flaw white spot below the letter N in DOPRINOS White spot below the letter N in DOPRINOS. 29
IV Croatia war tax stamp plate flaw white spot on wounded's head White spot on top of wounded’s head. 91

 

POSSIBLE CONSTANT VARIETIES (not mentioned in literature)
1 kuna, slate green
1 White dot to the right of the first letter A in HRVATSKA (100th stamp). Croatia war tax stamp error White dot to the right of the first letter A in HRVATSKA
2 kuna, carmine
1 Broken upper part of the letter S in DOPRINOS. Croatia war tax stamp error Broken upper part of the letter S in DOPRINOS
2 Colored dot below letter P and damaged letter S in DOPRINOS. Croatia war tax stamp plate flaw Colored dot below letter P and damaged letter S in DOPRINOS Croatia war tax stamp plate flaw Colored dot below letter P and damaged letter S in DOPRINOS
3 White dot inside the letter V of HRVATSKA. Croatia war tax stamp error White dot inside the letter V of HRVATSKA
4 Various spots on the wounded’s face, big colored dot between letters I in RATNI and D in DOPRINOS and a S-shaped smudge at the end of the inscription DOPRINOS. Croatia war tax stamp plate flaw Various spots on the wounded's face, big colored dot between letters I in RATNI and D in DOPRINOS and a S shaped smudge at the end of the inscription DOPRINOS Croatia war tax stamp plate flaw Various spots on the wounded's face, big colored dot between letters I in RATNI and D in DOPRINOS and a S shaped smudge at the end of the inscription DOPRINOS
5 Horizontal dotted line on wounded’s neck. Croatia war tax stamp error Horizontal dotted line on wounded's neck
6 Small colored dot between letters I in RATNI and D in DOPRINOS. Croatia war tax stamp error Small colored dot between letters I in RATNI and D in DOPRINOS
7 Small colored dot between letters I and N in DOPRINOS. Croatia war tax stamp error Small colored dot between letters I and N in DOPRINOS
8 Color smudge between letters N and I in RATNI. Croatia war tax stamp error Color smudge between letters N and I in RATNI
9 White dot between letters D and H in N. D. HRVATSKA. Croatia war tax stamp error White dot between letters D and H in N. D. HRVATSKA
10 White dot on the lower left part of the second letter O in DOPRINOS. Croatia war tax stamp error White dot on the lower left part of the second letter O in DOPRINOS
11 Red dot on the letter I in DOPRINOS. Croatia war tax stamp error Red dot on the letter I in DOPRINOS
12 Red don above the letter O in DOPRINOS. Croatia war tax stamp error Croatia war tax stamp error Red don above the letter O in DOPRINOS
13 Colored dot on the wounded’s face. Croatia war tax stamp error Colored dot on the wounded's face
14 White dot on the wounded’s face. Croatia war tax stamp error White dot on the wounded's face
15 Big red scar on wounded’s face (the 1st stamp). Croatia war tax stamp error Big red scar on wounded's face (the 1st stamp)
16 White dot on the numeral 2 (the 2nd stamp). Croatia war tax stamp error White dot on the numeral 2 (the 2nd stamp)
17 Colored dot on letter D in N. D. Croatia war tax stamp error Colored dot on letter D in N. D.
18 Red dot on wounded’s face. Croatia war tax stamp error Red dot on wounded's face
19 Red dot on the bandage on the forehead. Croatia war tax stamp error Red dot on the bandage on the forehead
20 White dot on the right side of the second letter A in HRVATSKA. Croatia war tax stamp error White dot on the right side of the second letter A in HRVATSKA
21 White dot above the last letter A in HRVATSKA. Croatia war tax stamp error white dot above last letter A in HRVATSKA
22 Two white dots on wounded’s shoulder above letter I in RATNI. Croatia war tax stamp error two dots on wounded's shoulder
23 Colored dot in letter N in RATNI. Croatia war tax stamp error colored dot RATNI
24 White line on the right lower serif of the final letter A in HRVATSKA. Croatia war tax stamp error damaged letter A in HRVATSKA
25 White dot below frist letter A in HRVATSKA. Croatia war tax stamp error white dot below letter A in HRVATSKA
26 Colored dot in letter S of DOPRINOS. Croatia war tax stamp error dot in DOPRINOS
5 kuna, black
1 Dark dot on wounded’s right temples. Croatia war tax stamp error Dark dot on wounded's right temples
2 White dot on wounded’s neck. Croatia war tax stamp error White dot on wounded's neck
3 Vertical line over letter I in DOPRINOS. Croatia war tax stamp error Vertical line over letter I in DOPRINOS
4 Vertical line on wounded’s head bandage. Croatia war tax stamp error Vertical line on wounded's head bandage
5 Black dot below wounded’s right eye. Croatia war tax stamp error Black dot below wounded's right eye
6 White dot inside letter H in HRVATSKA. Croatia war tax stamp error White dot inside letter H in HRVATSKA
10 kuna, blue
1 Small blue dot above letter N in RATNI. Croatia war tax stamp error Small blue dot above letter N in RATNI
2 Blue dot on letter R in HRVATSKA. Croatia war tax stamp error Blue dot on letter R in HRVATSKA
3 Shape of the underprint color damaged to the left. Croatia war tax stamp error uderprint distorted Croatia war tax stamp error uderprint left border
4 White dot next to wounded’s head. Croatia war tax stamp error white dot
20 kuna, brown
1 Colored smudge between letters P and R of DOPRINOS. Croatia war tax stamp error Colored smudge between letters P and R of DOPRINOS

 

Bibliography


  1. Ercegović, Velimir (1995): HRVATSKA FILATELIJA – Od predfilatelije do maraka Republike Hrvatske, Agencija za komercijalnu djelatnost, Zagreb ISBN-13: 978-9539641915
  2. Katalog poštanskih maraka jugoslovenskih zemalja (1991), Jugomarka (Belgrade). YU ISSN 0351-4447