Hi all - is there any evidence of R135 used as a half stamp or did this person just accidentally rip it up while collecting his dues? Cancellation is faint but complete below the partial stamp. Thanks, Leif
Looks like it was ripped accidentally or after the fact rather than being a legitimate bisect. I'm not learned in all of the rates of the time, but I don't know that there were any valid 1-cent rates, i.e., a reason for bisecting the stamp.
As stated above, there was no 1 cent rate. The proper tax on checks was 2 cents regardless of the amount of the check. It is very possible that someone was careless, a stamp that was only partially attached that got torn during normal bank business. It is also possible that someone simply reused a stamp and tore off the cancelled portion. Since the bank was the only institution to see the check unless it was needed for a legal action, a person could get away with it. The banks didn't care since they were not responsible for the tax money, the writer of the check was.
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