Starting in 1939, 20% tax had to be paid for all forms of entertainment.
This tax was paid by adding stamps to the entertainment tickets.
By law the tickets and stamps had to be torn in two to prevent reuse of the stamps.
The picture shows a very rare early usage and the ticket somehow escaped to be torn.
Interesting is that the ticket is for a magician show by
Max Malini of Houdini level fame.
Are there any stamps issued showing Max Malini? if Yes what country and what Scott number?
These very early tickets in good condition sell for about $250- $300.
Later in 1944 to raise more revenue for the war effort, also restaurant and hotel receipts were taxed with a 20% tax rate. Those receipts are more common, especially from direct after the war.