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NORWEGIAN CINDERELLAS FIZZY DRINK TAX STAMPS

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    Posted: 29 May 2010 at 06:45
Norway Revenue Stamp TURNOVER TAX on Soda Pop, Fizzy Drinks, and Carbonated Beverages 1.00 Kr KD-44


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Omsetnings (Turnover) stamps were used to pay the tax on wholesale transactions.   The stamps overprinted K.D. were for Kullsyreholdige Drikkevarer (Carbonated Beverages) such as mineral water and flavored soda.  The stamps  overprinted O.A. (Omsetnings Avgift) were used for luxury and personal items.  Unoverprinted stamps were used on Chocolates and other confectionery items.

The stamps this week are from the third series which appeared in 1939 and were in use into the late 1940's.  I thought I would point out that there 2 quite distinct shades and printing qualities that occur frequently on these stamps in addition to the major die varieties noted below.   Perhaps some interested reader can tell us whether any inspection of dates / printing books would indicate whether these impression / color changes represent distinct printing operations or would occur "randomly" within the job.   I note for instance, that the light impression has a 1947 cancel.  I have specially chosen these two examples for their very striking difference in impression and color.  Given how difficult the color red is to scan, if you can see the difference here, you will definitely notice the difference once you mount them in your collection.  

Series of these stamps are distinguished by type font. Plates can be differentiated by the alignment of the numerals relative to the letters. Different printings / printers have different colors.  Sometimes they are canceled with the device that shows the name of the Candy or Chocolate manufacturer e.g., NIDAR, and FREIA.   Errors and oddities appear in the overprints of these stamps.

Omsetnings stamps are a fertile and unpicked field for the observant student who wants to discover something new.  There is a great catalog for them available online by Bjørn Kristian Wang. 
Some stamps were so rare that no illustration could be found for the catalog.  However, some of these rarities turn up from time to time.  For instance here is one denomination (3.5 Kr) that could not be found for the catalog.


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