Set Of Van Dam Ogt1-9 Ontario Gasoline Tax

Ontario Gasoline Tax Stamps started being used in 1928. It was initially an illegal tax for a province, but alas, a loophole was found and we are still taxed to this day.

This is a full set, MHOG. This set is the Ontario Law Stamps, overprinted. OGT10-20 featured the Luxury Tax Stamps, overprinted.

Please clarify for me as there are only nine overprints, but OGT10 through OGT 20 would indicate eleven different stamps.

Wow, taxes on gasoline, as early as 1928? Any older use of these stamps?

The set shown is OGT1-9. OGT10-20 were "Gasoline Tax" overprinted on Ontario's Luxury Tax stamps.

Luxury Tax overprinted "Gasoline Tax" + new value. E. S. J. van Dam numbers OGT10 to OGT20. Pictured here is OGT12, 6 cent red on 1 cent green.

How were these used? Were they attached to bills for bulk gasoline purchases? Surely they weren't used to prove payment of tax on a few gallons at the pump?

Stamps1962..Here is some information here for you.

http://www.esjvandam.com/Ontario%20...or%20Web.pdf

#'s 1-9 were overprinted on Ontario Law Stamps. The others were May 15, 1925. This was against the BNA Act to indirectly charge end users a tax. However, they indirectly charged it by encouraging all but the end-users and gas station owners of collecting the tax from their customers. So, having a stamp in a used condition from a gas station receipt is more valuable.

The tax was three cents a gallon and was to go towards the maintenance of roads.

Sorry I did not subscribe to this thread after posting, so I missed all the discussion until now.

There is also a great write-up by Ed Zaluski in CARIS if you have either the volume that includes Ontariko, or the full DVD Volume 8. For those not familiar with CARIS, it is the "CAnadian Revenue Identification System" by Ed Zaluski. An invaluable reference for any revenue collector.

I recently reduced these 25%.

Steve