World Stamp Catalogue/Lucerne (Switzerland)

World Stamp Catalogue/Switzerland right|thumb|250px|Map of the canton of Lucerne thumb|right|100px|Lucerne arms Revenue stamps of Lucerne (Switzerland). Canton of Lucerne The canton of Lucerne is located in the centre of Switzerland. 279 different stamps were issued between 1878 and 1957 for general tax purposes only. Special issues like essays are known. The amount of tax in Lucerne, as in Schwyz and Zug, was defined by the size of the document (discontinued in 1950). For simple legal matters: 5c - 1/8 bogen, smaller or equal to A6 10c - 1/4 bogen, A5 20c - 1/2 bogen, A4 40c - 1 bogen, larger or equal to A3 The tax stamps of Lucerne were to be cancelled either by manuscript (company name and date) or handstamp.J. Gross Stempel-Vorschriften für Wechsel, Checks und andere Handelspapiere sowie die wichtigsten wechselrechtlichen Bestimmungen ausländischer Staaten Berlin, Heidelberg: Springer Berlin Heidelberg 79 1889 9783662326855 1878 Arms of Lucerne, without overprint. 1880-1887 Arms of Lucerne, with overprint month and year. 1889-1890 Arms of Lucerne, with overprint 'Emission', month and year. 1891-1894 Changed design, overprint 'E' (of Emission) in corner upper left, numeral (month) in corner upper right and the year in the lower corners. Size 22x31.5mm. 1894-1896 Larger size, 24.5x34mm. The 'C' of 'Cts.' measures 1.5mm. Perforated 14. 1896-1940 Inscription in different font and larger size. The 'C' of 'Cts.' measures 1.8mm. Perforated 13.75-14. 1896-1897 1898-1905 1906-1909 1910-1914 1915-1937 Markings Two different categories of revenue markings can be distinguished: Hand stamps (A), Relief (dry) marking (C) from 1805. References