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 the 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 panes, each having 100 stamps. Panes 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.
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. Unlisted varieties are presented in separate tables.
| CONSTANT VARIETIES | |||
|---|---|---|---|
| 1 kuna, slate green | |||
| I |  |
White dot to the right of the first letter A in HRVATSKA. | |
| Field №: 100 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: another example. | |||
| Value €: 3 | |||
| II |  |
Wide white spot in the center of the ruin. | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 6,75 | |||
| III |  |
Small white spot left from the top left window. | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 6 | |||
| IV |  |
Letters SKA in HRVATSKA stricken through. | |
| Field №: 68 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 9,75 | |||
| V |  |
Whitening between letters N and D in N. D. | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 3 | |||
| VI |  |
Two large white spots below top frame, covering letters HR in HRVATSKA. | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 6 | |||
| VII |  |
Two white spots above the ruin. | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| VIII |  |
Short thick white line on the wall of the ruin. | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 6 | |||
| IX |  |
Long thick white line on the wall of the ruin. | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 6 | |||
| X |  |
“R” with a stick. | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 3 | |||
| XI |  |
Roof with holes. | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| 2 kuna, carmine | |||
| I |  |
Broken lower part of the letter S in DOPRINOS. | |
| Field №: ? | Pane: III | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 3 | |||
| II |  |
White spot on the wounded’s head. | |
| Field №: 93 | Pane: I | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 2,25 | |||
| III |  |
White spot below the letter N in DOPRINOS. | |
| Field №: 29 | Pane: III | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 3 | |||
| IV |  |
White spot on top of wounded’s head. | |
| Field №: 91 | Pane: I | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 3 | |||
| V |  |
Colored dot below letter P and damaged letter S in DOPRINOS. | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: another example. | |||
| Value €: 4,5 | |||
| VI |  |
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. | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: another example. | |||
| Value €: 4,5 | |||
| 5 kuna, black | |||
| I |  |
Letter P in DOPRINOS retouched. | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| II |  |
Bottom left corner damaged. | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: another example. | |||
| Value €: 4,5 | |||
| 20 kuna, brown | |||
| I |  |
A mole on chin. | |
| Field №: 75 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| II | Thin horizontal line above top frame, above letters HRV in HRVATSKA. | ||
| Field №: 86 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| III | A nest on letter T in HRVATSKA. | ||
| Field №: 87 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| IV |  |
Tiny dot on head bandage (below letter D in N.D.). | |
| Field №: 7 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| V | Brown egg above letter N in DOPRINOS. | ||
| Field №: 9 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| VI |  |
Horizontal line on letter T in RATNI thicker. | |
| Field №: 83 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| VII | Dot on wounded’s neck, above letter N in DOPRINOS. | ||
| Field №: 84 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| VIII | Additional shading line below chin. | ||
| Field №: 94 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| IX |  |
Pale colored spot above letter N in DOPRINOS. | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| X | Colored dots in field, right from wounded’s neck. | ||
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| XI | Colored dot on last letter A in HRVATSKA. | ||
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| XII |  |
K with a ball. | |
| Field №: 41 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 6 | |||
| XIII |  |
Bottom frame between words RATNI and DOPRINOS interrupted. | |
| Field №: 70 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 5,25 | |||
| XIV | Horizontal stroke of letter A in RATNI short at right. | ||
| Field №: 80 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 5,25 | |||
| XV |  |
Colored dot on letter k in kn. | |
| Field №: 72 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: another example. | |||
| Value €: 4,5 | |||
| XVI |  |
Colored dot on head bandage (below letter R in HRVATSKA). | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| XVII |  |
Colored dot on zero in denomination value (at bottom right). | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| XVIII | Letter O in DOPRINOS notched at top right. | ||
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| XIX |  |
Dots below last letter A in HRVATSKA. | |
| Field №: 64 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| XX |  |
Two large white dots in the field below denomination. | |
| Field №: ? | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 9,75 | |||
| XXI |  |
Brown dot on bottom frame below letter R in DOPRINOS. | |
| Field №: 50 | Pane: N/A | ||
| Other nomenclatures: – | |||
| Notes: – | |||
| Value €: 4,5 | |||
| UNLISTED VARIETIES | ||
|---|---|---|
| 1 kuna, slate green | ||
| 1 | White spot on top of the ruin, below letter H in HRVATSKA. |  |
| 2 | White spot on top of the ruin, below letter R in HRVATSKA. |  |
| 3 | Colored dot between letters T and S, white spot on letter S. |  |
| 4 | Loop of letter R in HRVATSKA missing. |  |
| 5 | Two big colored lines, left from the ruin (a butterfly). |  |
| 6 | Big white circle between letters R and V in HRVATSKA. |  |
| 7 | Colored spot between letter n and a dot in kn. |  |
| 8 | White spot at top right of letter V in HRVATSKA. |  |
| 2 kuna, carmine | ||
| 1 | Broken upper part of the letter S in DOPRINOS. |  |
| 3 | White dot inside the letter V of HRVATSKA. |  |
| 5 | Horizontal dotted line on wounded’s neck. |  |
| 6 | Small colored dot between letters I in RATNI and D in DOPRINOS. |  |
| 7 | Small colored dot between letters I and N in DOPRINOS. |  |
| 8 | Color smudge between letters N and I in RATNI. |  |
| 9 | 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. |  |
| 11 | Red dot on the letter I in DOPRINOS. |  |
| 12 | Red don above the letter O in DOPRINOS. |  |
| 13 | Colored dot on the wounded’s face. |  |
| 14 | White dot on the wounded’s face. |  |
| 15 | Big red scar on wounded’s face (the 1st stamp). |  |
| 16 | White dot on the numeral 2 (the 2nd stamp). | |
| 17 | Colored dot on letter D in N. D. |  |
| 18 | Red dot on wounded’s face. |  |
| 19 | Red dot on the bandage on the forehead. |  |
| 20 | White dot on the right side of the second letter A in HRVATSKA. |  |
| 21 | White dot above the last letter A in HRVATSKA. |  |
| 22 | Two white dots on wounded’s shoulder above letter I in RATNI. |  |
| 23 | Colored dot in letter N in RATNI. |  |
| 24 | White line on the right lower serif of the final letter A in HRVATSKA. |  |
| 25 | White dot below frist letter A in HRVATSKA. |  |
| 26 | Colored dot in letter S of DOPRINOS. |  |
| 27 | White dots below letters R and T in HRVATSKA. |  |
| 28 | Circular white spot in front of the numeral 2. |  |
| 29 | Thick vertical colored lines over the design. |  |
| 30 | Colored dots on the bandage. |  |
| 31 | Thickening on letter H in HRVATSKA. |  |
| 32 | White spot between V and A in HRVATSKA. |  |
| 5 kuna, black | ||
| 1 | Dark dot on wounded’s right temples. |  |
| 2 | White dot on wounded’s neck. |  |
| 3 | Vertical line over letter I in DOPRINOS. |  |
| 4 | Vertical line on wounded’s head bandage. |  |
| 5 | Black dot below wounded’s right eye. |  |
| 6 | White dot inside letter H in HRVATSKA. |  |
| 10 kuna, blue | ||
| 1 | Small blue dot above letter N in RATNI. |  |
| 2 | Blue dot on letter R in HRVATSKA. |  |
| 3 | Shape of the underprint color damaged to the left. |   |
| 4 | White dot next to wounded’s head. |  |
| 5 | Colored dot on bottom frame between letters P and R in DOPRINOS. |  |
| 20 kuna, brown | ||
| 1 | Colored smudge between letters P and R of DOPRINOS. |  |
| 2 | Thin vertical scratches on wounded’s head, below letter D in N. D. HRVATSKA. |  |
| COINCIDENTAL VARIETIES | ||
|---|---|---|
| 1 | Spilled color spikes. |  |
| 2 | Missing pin. |  |
| 2 | Misalignment in printing frame (image standing lower). |  |
Bibliography
- 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
