R. M. Coulter,
Deputy Postmaster-General.
The new stamps were printed from engraved plates as usual from a special die adapted from the ordinary 2 cent stamp. Upon the King's coat, immediately below the portrait but within the portrait oval, is engraved a capital “T” beneath the left branch of which is the numeral “1”, and beneath the right branch the letter “c” for cent. These presumably came into general use on January 1st, 1916.
Sometime in July or August, 1916, this special 3c stamp was reported as existing with a perforation of 12 at top and bottom and 8 at the sides. It was generally presumed these were stamps from sheets which had been originally intended for coil use and this was confirmed in a letter sent to a correspondent from the Superintendent of the Postage Stamp Branch at Ottawa, viz.:—
The explanation of this lies in the simple fact that owing to quick deliveries of this stamp being required by the Department, the manufacturers were obliged to use part of stock which had been prepared for roll postage and perforated sidewise with the wide perforation. These sheets were then perforated endwise with the regular perforation and issued.
It is said that 50,000 of these stamps were supplied to the Montreal Post-office but whether this represents the total quantity issued or not we cannot say.
As this 3c tax stamp was in the same color as the ordinary 2c label much confusion resulted and the advantage of issuing the stamp in a distinctive color was ultimately considered by the Post Office Department. Rumours that the color would be changed began to circulate early in September, 1916, and shortly afterwards the stamp made its appearance in an attractive brown color. The new stamp was apparently distributed late in August and postmasters were instructed not to issue it until all stocks of the old 3c in carmine had been sold. The circular dealing with this matter is worded as follows:—
Post Office Department, Canada,
Ottawa, 28th August, 1916.
Two-Cent Surcharged Postage and War Tax Stamp.
The Postmaster will please observe that the 2c Surcharged Postage and War Tax stamps, herewith enclosed, are printed in BROWN instead of in RED, as formerly. In future these stamps will be issued in the colour mentioned so as to overcome the difficulty experienced owing to the similarity in colour to the ordinary 2c stamp.