Merely a thought: Since it is a manuscript cancel, could someone have picked up a pen without enough ink on it and started to initial the stamp but changed pens or put the pen in the inkwell to restore the writing? It would help to account for the light brown cancel over the eye also where it started weak and then went very strong into the remaining portion of the initials.
BTW, you usually pickup on these flyspecking details: What's with the dot in the numeral "2" in the UR corner?
Yep! Looks like an old fountain pen tried to hit it without enough ink. Neat stamps too! I know JamesW collects these and has quite the assemblage of them. Thank you for the neat pics!
Wert, you'll find these in the van Dam catalogue (The Canadian Revenue Stamp Catalogue). They are strictly revenue stamps (though I do have one used illegitimately on a postal cover) and were used on cheques, money orders and other documents. Printed by the American Bank Note Co and issued in 1915. These remain my favourite of the Canadian war tax stamps. I love the design. I found one when I collected as a kid (still in the collection), and took me years to find information about them. I have to agree with the consensus that this looks like a dry fountain pen. I do have the complete set and am now working on overprints, precancels the like.
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