Revenue stamps of Bern

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Map of the canton Bern
Bern arms
English: Revenue stamps of Bern (Switzerland) and its municipalities, by type. Numbering according Denis Gainon (1996, version 5), Catalogue de timbres administratifs publics de Suisse (fiscaux et analogues) confédération, cantons, communes. Additionally the catalogue by Clayton Wallace (2016, 2nd Edition) Tourism Tax Stamps of Switzerland is used.
Nederlands: Fiscaalzegels van Bern (Zwitserland), gegroepeerd per type. Indeling en nummering aan de hand van Denis Gainon (1996, version 5), Catalogue de timbres administratifs publics de Suisse (fiscaux et analogues) confédération, cantons, communes. Voor toerisme belasting is de catalogus van Clayton Wallace (2016, 2nd Edition) Tourism Tax Stamps of Switzerland gebruikt.


Canton of Bern[edit]

The canton of Bern is the second largest of the 26 Swiss cantons by both surface area and population, located in west-central Switzerland. Cantonal revenue stamps were issued for 4 different purposes (classifications A-D), and for tourism tax. Most stamps were printed by Kümmerly & Frey.

[edit]

Purpose classification A. Arms of Bern inscribed Kanton Bern.

1865[edit]

Gainon group 1.

General revenue[edit]

Purpose classification B. Arms of Bern inscribed Kanton Bern.

1865-1874[edit]

Gainon groups 1-3. Imperforate. Group 1 no watermark, group 2 watermark small 'CB' normal and inverted (I and Ia) and group 3 large 'CB' normal and inverted (II and IIa). Group 3 is known in thick (A-B) and thin (C-D) paper.

1874-1877[edit]

Watermark IIIa inverted 'B'

Gainon groups 4-6. Perforated 11.75. Group 4 watermarked large 'CB' normal and inverted (II and IIa), group 5 'B' normal and inverted (III and IIIa) and group 6 'S' (IV).

1880[edit]

Gainon group 7. Arms of Bern inscribed Canton Bern, each corner ornamented, right text 'MARKE'.

Watermark 'S'[edit]
Watermark IV 'S'

Different perforations exist, 11.5-11.75 (B), 12.75-13 (C) or mixed 11.5x11.5x13x11.5 (D).

Watermark 'S' inverted[edit]
Watermark IVa 'S' inverted

Different perforations exist, 11.5-11.75 (E), 12.75-13 (F).

Value 15 in each corner[edit]
Numeral above lower right 15

Gainon group 8. Design changes: right text 'TIMBRE', '15' in each corner. Small numeral above lower right 15: 1, 2 (a), 3 (b), 4 (c) or 5 (d). Sometimes a small dot in the lower left corner. Watermark 'S' (A) or inverted (B). perforated 12.75x10.25.

1881[edit]

Gainon group 9. Value in centimes. Different type of cancellations exist, common are fiscal, manuscript (and later railway), uncommon are postal.

Without numeral and 'K'[edit]

Without numeral and 'K' above lower values. Watermark 'S' and perforated 11.5 (A) or 12.75x10.25 (B) or inverted 'S' and perforated 12.75x10.25 (C).

With numeral and 'K'[edit]

Subtype a: with small numeral above lower left value and 'K' above lower right value. Numerals 1-5 exist for the 5c, 10c, 30c and 60c. Watermark 'S' and perforated 12.75x10.25 (B) or inverted 'S' and perforated 12.75x10.25 (C). Perforation 11.5 does not exist. 'K' is the first initial of the printing company Kümmerly & Frey.

The theory is that there were five types of stamps transferred to the lithographer's stone making up the complete plate for the sheets of the 1880 and 1881 issue. The stamps in rows carry the same number, the stamps in column are sequenced downwards (cf. M.N. Thaler).

Details of the 10c lower left corner with numeral 1-5:

Stamps:

1886[edit]

Gainon group 10. Design changes: leaves on the left, main groups no numeral above lower right value, but numerals exist for the 15c: 1 (a), 2 (b), 3 (c), 4 (d) or 5 (e). Watermark 'S' (A) or inverted (B). Perforated 12.75x10.25. The 15c is known in two types, thick (I) or thin (II) lower left '15'.

1892-1902[edit]

Date (IX.97) on left leaf

Gainon group 11. Value in centimes and design changes: Month (Roman numerals) and year inscribed on one of the lower left leaves (ranging from X.92 to X.02). Value in each corner, but no numerals or letter 'K' above lower value. Watermark 'S' (A) or inverted (B, uncommon), perforated 12.75x10.25. From 10-1898 (X.98) the corner '10' has a top dash. The 15c like Gainon group 10, thick (I) or thin (II) corner numerals.

1893-1898[edit]

Date on right leaf, number (here 2) and K inscribed

Gainon group 12. Month (Roman numerals) and year inscribed on one of the lower right leaves. Watermark 'S', perforated 12.75x10.25. The 5, 10 and 15c like Gainon group 9, can have small numerals (1-5) above lower left value and letter 'K' above lower right value.

1902[edit]

Gainon special issue. Month (Roman numerals) and year inscribed on one of the lower left leaves. Watermark 'S', perforated 12.75x11.25.

1903[edit]

1903: Inscription 'H Kümmerly'

Gainon group 13, completely changed design. This group bears the name of one of the owners of the printing company 'H Kümmerly' (Hermann Kümmerly) below the front right paw of the bear. Watermark IV ('S' - A), 10c exists with inverted 'S' (B). Perforated 12.75x10.25.

1906[edit]

1903 and 1906, decoration in lower part of value frame.

Gainon group 14. Changed, less detailed design, no engraver's name. Five types can be distinguished:

  • A: Watermark IV ('S'). Perforated 12.75x10.25. Brown-lilac to red-brown on yellowish paper,
  • B: Watermark IV ('S'). Perforated 12.75x10.25. Lilac-brown/red on white paper,
  • C: Watermark IVa ('S' inverted). Perforated 12.75x10.25. Lilac-brown/red on white paper,
  • D: Watermark IV ('S'). Perforated 9.75x12.5. Lilac-brown/red on white paper,
  • E: Watermark IVa ('S' inverted). Perforated 9.75x12.5. Lilac-brown/red on white paper.

1914[edit]

Gainon group 15. Overprint 'WECHSELSTEMPEL'. Watermark IV ('S'), perforated 12.75x10.25.

1930+[edit]

1930, no decoration in lower part of value frame.

Gainon group 16. No decoration in lower part of value frame. Watermark IV ('S' - A) or watermark IVa ('S' inverted B). Perforated 9.75x12.5.

1934+[edit]

1934, square undecorated value frame.

Gainon group 17. Square undecorated value frame. Watermark IV ('S' - A) or watermark IVa ('S' inverted B). Perforated 9.75x12.5.

Fixed fees[edit]

Purpose classification C. Intended for taxation of a precisely defined service, but mixed usage with general revenue stamps was common practice (eg. the 1938 postal cheque fragment above).

1878[edit]

Arms of Bern inscribed Kanton Bern. Gainon group 1. Watermark 'B' (A), 0.50, 1 and 2Fr are known with 'S' (B). Perforated 11.75.

1884[edit]

Gainon group 2. Arms of Bern inscribed Canton Bern and Gebührenmarke. Watermark 'S' (A), some values known with inverted 'S' (B). Perforated 12.75x10.25.

1903-1918-1930[edit]

1903-1930, value frame round at top.

Gainon group 3. Value frame round at top. Up to 80c the numeral can be either in dark green or black (subtype a-c). Four main types can be distinguished:

  • A: Watermark IV ('S'). Perforated 12.75x10.25,
  • B: Watermark IVa ('S' inverted). Perforated 12.75x10.25,
  • C: Watermark IV ('S'). Perforated 9.75x12.5,
  • D: Watermark IVa ('S' inverted). Perforated 9.75x12.5.

1933+[edit]

1933, square value frame.

Gainon group 4. Square value frame, perforated 9.75x12.5. Three main types can be distinguished:

  • A: Watermark IV ('S'),
  • B: Watermark IVa ('S' inverted),
  • C: No watermark.

War tax[edit]

Purpose classification D. Gainon fixed fees group 4 (№ 48a, 1Fr. and 50, 2Fr.) and group 5 (№ 65, 50c.) overprinted 'KW' (Kriegswirtschaftsamt).

Bern City[edit]

Police tax[edit]

1908[edit]

1908, bear touches upper diagonal in arms.

Gainon group 1. Bear touches upper diagonal in arms. Perforated 11.5.

1908-1927[edit]

Gainon group 2. Smaller diagonal dash on '1' and smaller ornament in top corners. Perforated 11.5.

1927[edit]

Gainon group 3. Bear is smaller and does not touch upper diagonal in arms. Perforated 11.

1927, bear does not touch upper diagonal in arms.

1939[edit]

Gainon group 4. New design. Imperforate (A) or perforated 11 (B).

Chancellery[edit]

1930[edit]

Gainon group 14, light (A) or dark colors (B). Group 15 perforated 11 (A) to 11.5 (D).

Legal guardian office[edit]

Gainon group 17, Vormundschafts-bureau.

Tourism[edit]

Colored paper with wide shield, inscribed Beherbergungs-Abgabe (Mountain Lodge Duty). Perforated 10.75-11 (A) or 11.25-11.5 (B).

Markings[edit]

Gainon distinguishes three different categories of revenue markings:

  • Hand stamps (A), from 1805,
  • Preimprinted marking (B),
  • Relief (dry) marking (C), from 1807.

Municipalities of the canton of Bern[edit]

There are 351 municipalities in the canton of Bern (as of January 2017), of which some issued revenue stamps.

Aarberg[edit]

Aarberg issued 4 different revenue stamps in 1904. 28 special printings (S) exist.

Aarberg-coat of arms.svg

Albligen[edit]

Albligen (former French name: Albenon) is a former municipality in the Bern-Mittelland administrative district in the canton of Bern in Switzerland. 4 different stamps were issued between 1910 and 1913.

Albligen-coat of arms.svg

Biel / Bienne[edit]

Biel/Bienne is a town and a municipality in the Biel/Bienne administrative district. 88 different stamps were issued between 1892 and 1935.

Biel-coat of arms.svg

Municipal tax[edit]

Documents[edit]

1902-1919 issues. Schriften-Controlle, perforated 11.5. or 13.25 (1910 - B). 5 types can be distinguished of the 1902 issue, based on small line deformations in the lower half of the stamp.

Police[edit]

1918-1931. Polizei-Commissariat, perforated 11.5.

City of Biel[edit]

1919-1933.

Brügg[edit]

Brügg is a municipality in the Biel/Bienne administrative district. 12 different stamps were issued between 1907 and 1935.

Brügg-coat of arms.svg

Burgdorf[edit]

Burgdorf is the largest city in Emmental. 12 different stamps were issued in 1917. Four different perforations exist: 11.25x11.5 (A), 13 (B), 11.25x13 (C) and imperforate (D).

Burgdorf-coat of arms.svg

Corgémont[edit]

Corgémont is a municipality in the Jura bernois administrative district. 17 different stamps were issued.

Corgémont-coat of arms.svg

Court[edit]

Court is a municipality in the Jura bernois administrative district. 6 different stamps were issued in the 1900's.

Court-coat of arms.svg

Evilard (BE)[edit]

Evilard is a municipality in the Biel/Bienne administrative district. 14 different stamps were issued, perforated either 10 (A) or 11.5 (B).

Evilard-coat of arms.svg

Guggisberg[edit]

Guggisberg is a municipality in the Bern-Mittelland administrative district. 7 different stamps were issued in 1908 and 2 tourism tax stamps.

Guggisberg-coat of arms.svg

Huttwil[edit]

Huttwil is a municipality in the Oberaargau administrative district. 29 different stamps were issued from 1903.

Wappen Huttwil.gif

Interlaken[edit]

Interlaken is a statistic town and municipality in the Interlaken-Oberhasli administrative district. 31 different stamps were issued between 1926 and 1933. Variations exist, some can be distinguished by measuring the distance between value numeral and 'Cts' or 'Fr'.

Interlaken-coat of arms.svg

Köniz[edit]

Köniz is a statistical town and a municipality in the Bern-Mittelland administrative district right on the southern border to Bern. 43 different stamps were issued from 1901.

Köniz-coat of arms.svg

Langenthal[edit]

Langenthal is a town and a municipality in the district of Oberaargau. 36 different stamps were issued between 1907 and 1950.

Langenthal-coat of arms.svg

Laufen / Laufon (1994: BL)[edit]

Laufen is currently a municipality and the capital of the district of Laufen in the canton of Basel-Country. 7 different stamps were issued in 1908, perforated either 11 (A) or 11.5 (B).

Laufen-coat of arms.svg

Lützelflüh[edit]

Lützelflüh is a municipality in the administrative district of Emmental. 15 different stamps were issued between 1904 and 1957.

Lützelflüh-coat of arms.svg

Madretsch[edit]

Madretsch (formerly Mardrez) is a former commune in the Swiss canton of Bern. Now a suburb of Biel/Bienne, which it joined in 1920. 5 different stamps were issued in 1903.

Madretsch-arms.jpg

Mett[edit]

Mett is a former commune in the Swiss canton of Bern. Now a suburb of Biel/Bienne, which it joined in 1920. 5 different stamps were issued in 1916.

Moutier[edit]

Moutier is a municipality in the Jura bernois administrative district. 22 different tax stamps were issued between 1915 and 1945.

Moutier-coat of arms.svg

Neuveville, La[edit]

La Neuveville is a municipality in the Jura bernois administrative district. 8 different tax stamps were issued, dates are unknown. Gainon distinguishes 3 different groups.

La Neuveville-coat of arms.svg

Nidau[edit]

Nidau is a municipality in the Biel/Bienne administrative district. 19 different tax stamps were issued from 1910. Gainon distinguishes 4 different groups.

Nidau.jpg

Niederbipp[edit]

Niederbipp is a municipality in the Oberaargau administrative district. 19 different tax stamps were issued to c. 1976. Gainon distinguishes 2 different groups.

Niederbipp-coat of arms.svg

Reconvilier[edit]

Reconvilier is a municipality in the Jura bernois administrative district. 9 different tax stamps were issued between 1904 and 1919. Gainon distinguishes 2 different groups (1904 and 1919 issue).

Reconvilier-armoiries1.svg

Riggisberg[edit]

Riggisberg is a municipality in the Bern-Mittelland administrative district. 4 different tax stamps were issued in 1921.

Riggisberg-coat of arms.svg

Roggwil[edit]

Roggwil, Bern is a municipality in the Oberaargau administrative district. 34 different tax stamps were issued from 1916. Gainon distinguishes 5 groups.

Roggwil-coat of arms.svg

Saanen[edit]

Saanen is the capital of the Obersimmental-Saanen administrative district. 25 different tax stamps were issued, dates are unknown. Gainon distinguishes 5 groups.

Saanen-coat of arms.svg