MR4 2+1c BROWN WAR TAX


It soon became apparent to the Post Office that there was confusion between the regular 2 cent carmine
and the new 2+1 cent carmine(which included the War Tax).
Both were carmine and so it was decided to change the color of the stamp that included the War Tax to Brown.

All 2+1 cent War Tax stamps were printed using the 'wet' method.


A trial color proof for the 2+1c Brown




This was done using Die I numbered OG 100 and hence is only a trial color proof.



A few examples of Plates 1 and 2 Die I were printed in Brown
There is no good reason for these to exist since Plates 15 and 16 had already been used for the last printings of the 2+1c in Carmine
These could be the first of the so called 'favours' that began to appear towards the end of the War Tax era



Lower left Plate 1 with PO 937A



Lower left Plate 2 with PO 937A


Redrawn Die II number OG 106 1/2

This is the second Die II prepared. The original is numbered OG 106 and can be seen in the exhibit of MR3. I cannot find any difference between the two dies and so one must question why it was produced. Perhaps the original die numbered 106 was damaged in some way. At any rate there is so far no way to tell which die was used to actually print the stamps.



Printed in Brown on India and in Black on card


The die number is printed very faintly on the Brown proof
This is standard for all of the proofs of this type that I have seen. Some are so faint that the proof looks like an 'unhardened' one.
Collectors should look carefully!!




Plates 15-30 were printed in the usual fashion with upper and lower imprints



Lower right plate 15



Upper right plate 30



Plates 31-56 were printed without a lower imprint but with a band of Lathework in the lower margin


Plates 31-42 had type A Lathework with an abreviated imprint
It is possible to see the original imprint underneath the Lathework on the earliest plates. This demonstrates that the Lathework was at first applied to the plates in a separate operation after they had been laid down.



Lower right Plate 31



Lower right plate 42



Upper right plate 56


Beginning with plate 43 the lathework in the lower margin became type B



The lower imprint for the right pane of plate 43 was placed in the right hand margin by error.
This was normal for the plates of the Revenue War Tax stamps
and was probably done as if this were a Revenue plate.




The lathework was left off plate 44



The lathework was inverted on plate 49

It is generally accepted that some time late in 1916 numerous impereforate sheets of the 2+1c Brown were given to one or more persons as 'favours'. This began a long series of imperforates and part perforates that were given out through the back door. See Marler's book for a more detailed description.



The following were printed from the regular Post Office sheets



Upper plate 1 Upper plate 2



Upper plate 13



Upper plate 14



An example of an imperforate from a Die II plate


Upper left plate 17

The following were printed from the coil sheets



Lower right plate 3



Lower right plate 4


A pair in a distinctive Yellow Brown shade possibly printed on India and mounted on card.
This is very unusual and could imply that it is actually a plate proof.



Numerous favours were also produced partly perfororated

These examples are from regular Post office sheets not even used for the 2+1c Brown



Upper left plate 14



PO 937F from plates 11-14



The following were printed from the coil sheets and perforated 12 horizontally



Upper left plate 3



Upper left plate 4



The following were printed from the coil sheets and perforated 12 vertically



Upper left plate 3


Upper left plate 4



Coil stamps were produced from plates with both Die I and Die II. Die II stamps are much more rare and I have yet to see a starting or ending strip.
For a more detailed description of the coil assembly process see the MR3 section.



A Die I starting strip of 4 with attached label



A Die I paste up strip of four



A Die I ending strip



A Die II paste up strip of four


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