Lot 109 Canada #249, 252bs 1c - 3c Green - Rose Violet , 1942-1943 KGVI War Issue, 2 Very Fine Used Cheques, 1944 & 1949 Canadian Bank of Commerce Cheques, Sheet & Booklet Singles Used IN Place Of Excise Tax Stamps

2 very fine used cheques of the 1c - 3c green - rose violet from the 1942-1943 KGVI War Issue, 1944 & 1949 Canadian Bank of Commerce cheques, sheet & booklet singles used in place of excise tax stamps.

The usual folds do not affect stamps. These are unusual as booklet singles were seldom used in this way & 1c was seldom used to pay excise tax.

Unitrade doesn't list these, so we estimate them at $5. The stamps offered here grade 75 as follows:

Centering/Margins: 35/60

Paper Freshness: 5/5

Colour: 5/5

Impression: 5/5

Absence of Visible Paper Flaws: 5/5

Perforations: 10/10

Cancellation: 10/10