World War One (WWI) Parcel Post Tax Covers, Tags And The Required Documentary Stamps For Payment

Scattered around are several threads, none very long about the 1917 Documentary Stamps and their their use on Parcel Post Mailing from 12-1-1917 through 12-31-1921. The tax rate was one cent per the first 25 cent in postage and once cent for each 25 cents or fraction thereafter. To be clear it was a tax on postage not on any additional fees paid with postage stamps (insured, C.O.D. and special delivery fees for example).

I have collected the threads here and note that they also show some War Tax usages as well as the documentary stamps:

https://goscf.com/t/83672
https://goscf.com/t/78227 (This links to a third in the current last post)
https://goscf.com/t/87140 See post 3 specifically
https://goscf.com/t/85151 See 8th post specifically

The WWI Parcel Tax started December 1, 1917 and ended December 31, 1921. One cent per the first 25 cent in postage and once cent for each 25 cents or fraction thereafter.

Now that I got the organization handled above, I wanted to have a location to post examples of the WWI Parcel Tax when they are found, especially not by me but by other lucky collectors to have one or some.

I will start here and show a new find, well new for me after looking 42 years for these usages. I am posting two images, one is upside down so that a manuscript notation is easily read. I do not want to hide the fact that this was made by a collector.




Yes, collector inspired, but watch how the "stink of being philatelic" gives way to the invigorating fresh air of a tall pinnacle of a grand find.

This is a crossed center line block of Scott #C3. Based upon the manuscript note in the upper right above the block, it is clear the sender wants to preserve the block and willingly overpaid postage and fees. Here is how it can rate:

10 cents Special Delivery
25 cents Insurance (max at time, indemnity to $100.00)
47 cents Parcel Post Postage Zone 4 ( 7c 1st lb, 40 cent next 10 lbs, 10 x 4c/lb)
14 cent convenience over payment to secure used block
96 cents (4 x 24) in affixed postage.

Now the tax paid was 2 cents in Docs (Scott # R228, type 2, BEP printing), for PP postage over 25 cents up to and including 50 cents. Here, 47 cents was the maximum postage as one more pound pushed the tax to three cents, 51-75 cents postage.

What this shows is that a convenience overpayment of postage was NOT taxed for purposes of the parcel tax. This item collected the proper tax on just the postage amount affixed to pay the actual parcel post postage, not the fees nor the purposeful overpayment.

This is the first such PP WWI convenience overpayment taxed example, properly tax as well, that I have seen. I never expected to see one of these, only taking 42 years to find.

As a fun aside, I have several examples of C3 on parcels with war tax paid. C3 could be used as normal postage for non-airmail and non-SD.

Here the sender properly using manuscript, initialed and dated the documentary stamps to cancel them. Per rule, it was not the PO Clerk's job but the responsibility of the sender to manuscript cancel the war tax documentaries.

Now that said, I have seen them:

Manuscript canceled (with variations on initials and date)
PO Round dated
PO City only cancel
PO mute cancelled
Company round date revenue cancel
Company straight line cancel
Company cut cancel per a revenue document
Company punch cancelled per a revenue document
Uncancelled in any manner
Perhaps one or two others but none come to mind at the moment.
Normal stamps, normally postally cancelled for the tax
Normal stamps manuscript cancelled (initials and date)

Now can we see your examples?

Lovely example, especially with the center-line block, even if philatelically-inspired. I have several parcel tags and parcel front fragments. I'll try to dig them up and post them here.

What makes gleaning context difficult is that the revenue stamps are frequently cut off parcel fronts without enough other information to determine the rates.

For now:

Thank you for your post revenuecollector. I look forward to your others.

While I accept any WWI Parcel Tax items, my preference is items in combination with one or more parcel post stamps. That said, here is another "Mission Mix" company which used C3. This is in bad condition, but I have others which are intact with C3 from the same company.(Alas, this is the only postable photo of the tags I currently have)



Techny, Ill. handstamp on tag for unpicked mission stamps to Bethlehem, Pa. Missing one postage stamp between the two documentaries, 5c and 1c paying War Tax. Missing postage stamp pays parcel post postage of 9 cents or less, plus any insurance fee.

The War Tax applied only domestically, but not to or from certain areas in the Pacific. Hawaii was included in the areas requiring the Parcel Tax. Such is spelled out in the USPOD Postal Guides, specifically which areas had the parcel tax and which were exempt, EXCEPT there was not clear direction for mail to and from the US Postal Agency in Shanghai. While spelled out everywhere else, the Postal Guide said to handle and treat all mail at the Agency as "regular domestic mail."



Honolulu, Hawaii, Jul 29, 1920, a Zone 8 parcel weighing 15 lbs. ($1.80 at 12¢ per pound + 5¢ insurance) $1.85 + 8¢ War Tax.

What a shame that was cut from the complete wrapper......

This is a 23 lb, zone 2 parcel (5c 1st lb, 1c each additional lb, 22 x 1= 22 Cents)




The WWI tax as structured limited the tax to packages beginning at 3 pounds for tax may apply (8th zone), with the zoned maximum weight for a parcel before the tax applied was 20 lbs. (1st and 2nd zone). The local rate allowed for 39 pound to be untaxed, with 40 finally qualifying for the tax.

Indeed it is. I sold that piece to the late Gregory Ward in April 2014. He had it in his exihibit, later sold as lot 1093 in Kelleher's sale 734 on Feb 20, 2020. Fortunately, it has not been further trimmed since I had it.

I wondered if you would notice it John Becker. I had helped Scott with his exhibit for years. He was a good friend, we'd talk 5 times or so a week on the phone plus in person visits during our over two decade friendship. He came to my house to help organize my PP/PPD and to leave with what he needed to start his exhibit.

I have no plans to trim the Hawaii item in any way.

The first tag was posted by me in a "YMCA" thread discussing the military and YMCA supplying envelopes and tag to soldiers for use writing or send matter home.






Here are two more new ones:


Unlike the first example in this post, this is also a YMCA offering but preprinted rather than handstamped.


Now a humdinger--


Here the rating is a bit more complicated. Total tax of 10 cents, paid by a perfinned 10 cent Documentary means a parcel post postage should be between $2.50-$2.26 of the postage affixed of $2.49. The stand alone 10 cent payment for the Special Delivery fee, paid by the perfinned SD stamp does not fit into the calculation. The insurance fee however is not stand alone but embedded as part of the ordinary stamps affixed. Thus of the $2.49, no more than 23 cents can be used toward the insurance fee ($2.49-$2.26=$0.23) The insurance fee indemnity steps at the time were set at a 3, 5, 10 and 25 cents fee. But the 25 cent fee is eliminated as it is greater than the 23 cents available for insurance fee.

The distance between Akron, Ohio and Dodge City Kansas place this item at the out edge of a Zone 5 distance. That rates a 8 cents for the 1st pound and 6 cent for each additional pound or fraction. Thus the maximum weight is 41 lbs for $2.48 in postage. That leave just 1 cent for insurance. At one pound lighter it becomes $2.42 postage/7 cents fee. No match. Two pounds lighter and it is $2.36 postage/13 cent fee. No match. At three pounds less it is $2.30 postage and 19 cents fee. Still no match. At found pounds less it would be $2.24 postage/25 cent fee. IT MATCHES and is the only match. But it is over the 23 cents available for the insurance fee.

Assuming the zone is wrong and it is Zone 6 (9 cents 1st lb, 8 cents each additional or fraction) does not allow any insurance fee step to match.

The zone 5 was correct (I knew it was) so, what is incorrect. The tax, it should have only been 9 cents on $2.24 parcel post postage with a 25 cent insurance fee. HOWEVER, such incorrect assessing of tax on Insurance fees is not uncommon. There are even examples of the SD fee, always 10 cents during the taxing period, being incorrectly taxed as well.

So the final rating is:

37 pound parcel post "package" (tires were not boxed) at .08 1st lb, .06 each additional 36 lbs (36 x .06 = $2.18 + 8 = $2.24.
25 cents insurance fee for indemnity $50.01-$100.00
10 cents WWI Tax paid on ALL $2.49 in affixed regular stamp (incorrectly paying tax on stamps paying insurance fee)
10 cents SD paid by SD stamp.

Insurance fee less than 25 cents.