Lot 108 Canada #249-251, 254 1c - 4c Green - Carmine , 1942-1943 KGVI War Issue, 4 Fine/Very Fine Used Envelopes, Canadian Bank of Commerce Cheques In Place Of Excise Tax Stamps, Dated 1943, 1948 & 1947

4 fine/very fine used envelopes of the 1c - 4c green - carmine from the 1942-1943 KGVI War Issue, Canadian Bank of Commerce cheques in place of excise tax stamps, dated 1943, 1948 & 1947.

The 1943 cheques bear single 3c and 1c+2c stamps paying 3c excise tax and pair paying 6c. Usual file folds affect the 1c+2c cheques.

Unitrade doesn't list these, so we estimate them at $8. The stamps offered here grade between 70 and 75 as follows:

Centering/Margins: 30/60, 35/60

Paper Freshness: 5/5

Colour: 5/5

Impression: 5/5

Absence of Visible Paper Flaws: 5/5

Perforations: 10/10

Cancellation: 10/10