Postage Due Mail
International Destinations
George VI Period

(Post 41)

Unpaid or short paid international letters and post cards were liable to a charge equal to double the amount of the deficient postage, to be paid by the addressee. The country of origin applied a "T" (tax) mark on the underpaid correspondence with the amount due in UPU gold centimes.

UPU Monetary Unit

(The UPU monetary unit was the gold franc of 100 centimes of a weight of 10/31 of a gramme and of a fineness of 0.900. The gold franc was a notional currency. No country actually minted the UPU franc. Nations converted their currencies to gold francs based on the definition above.)

British pence - UPU gold centimes conversions

The value of the British pence in relation to the gold centime changed several times during the George VI period.



This article shows examples of underpaid international surface letters and post cards taxed by the British Post Office during each of the pence to centime conversion periods. (Empire destinations are not shown)

References

Furfie, Michael, British Civilian Postage Rates of the 20th Century (published by the author 2000)
Snelson, K., UK Taxe Marks for International Mail 1875-2000 Usage & Listing (By the author 2007)


Period 1

1d. = 10 centimes (to April 31, 1940)

Czechoslovakia
 

London to Prague, February 21, 1938
2 ounce letter, rate 4d. (all-up)
Shortpaid 1 d. and taxed 2 korunas





Truro to Ceske Budejovice, August 1, 1938
1 1/2d. all up surface post card rate
Shortpaid 1d. and taxed 1 koruna

Dues Analysis:



Denmark


Glasgow to Vesterborg, Denmark, August 9, 1939
2 1/2d. all-up surface letter rate
Shortpaid 1 d. and taxed 24 ore

Dues Analysis:






Manchester to Silkiborge, May 13, 1938
2 1/2d. all-up surface letter rate
Shortpaid 1 d. and taxed 24 ore

Dues Analysis:




Estonia



London to Tallinn, Estonia, February 16, 1940
2 1/2d. letter rate
Shortpaid 1 d.

British Taxation: 20 gold centimes (double deficiency x 10 gold centimes/1d.)
Estonian Taxation : 24 senti ( 20 gold centimes x 30 senti/25 gold centimes)


British marking : T20 (gold centimes) Estonian marking : 24 (senti)


Finland


Glasgow to Helsinki, August 18, 1938
2 1/2 d. all-up rate
Shortpaid 1 d. and taxed 2.8 marks

Dues Analysis




France
 

Portsmouth to Paris, July 18, 1938
1 1/2d. post card rate
Shortpaid 1/2d and taxed 70 c.

Dues Analysis





Glasgow to Pont-du-Leu, February 23, 1940
2 1/2d. letter rate
Shortpaid 1 d.
British taxation 20 gold centimes French due 2 francs

Dues Analysis




French Morocco


London to passenger on the S.S. "Stratheden", Casablanca, August 2, 1939
Casablanca receiver August 6, 1939
Shortpaid 1d. and taxed 20 gold centimes by London post office
French Morocco due 1.80 francs

Dues Analysis:




Greece


Altrincham to Athens, Greece, September 24, 1939
2 1/2d. surface letter rate
Shortpaid 1d. and taxed 20 gold centimes (No Greek tax marking)


Hungary


London to Budapest, September 31, 1937
2 ounce letter (37g) rate 4d.
Prepaid 3d., thus shortpaid 1 d.

British tax : T 20 (pencil)
Hungarian tax: 32 fillers







Windsor to Budapest, May 28, 1939
Novelty postcard treated as a letter by the Hungarian Post Office
Taxed 16 fillers





Iran


Sheffileld to Tehran, Iran, December 9 1938
4d. surface letter rate for 2 ounces
Shortpaid 1/2d. and taxed 10 gold centimes
Iranian charge 1 rial


British 10 gold centimes due


Iranian 1 rial due


Italy



London to Mantova, January 22, 1939
2 1/2 d. all-up letter rate
Shortpaid 1/2d. and taxed 50 cent.





Malta


Walton-on-Thames to St. Julien's, Malta, May 13, 1937
4 d. air mail rate
Shortpaid 1 d. and taxed 2d. by Malta post office





Netherlands


London to Amsterdam, April 18, 1938
2 1/2d. all-up surface letter rate
Shortpaid 1d
British tax = 20 gold centimes
Dutch Conversion = 10 cents



Birmingham to Groningen, Netherlands, March 29, 1940
4d. two ounce rate
Incorrectly considered to be shortpaid because the meter tape was folded on the back of the envelope.
Taxed 20 cents by Dutch post office


The meter strip had two impressions of the 2d. value


Portugal



West Bromwich to Lisbon, Portugal, July 11, 1940
3d. surface letter rate
Shortpaid 1/2d. and taxed 75 centavos


Lisbon receiver, July 20, 1940
60 c due (1921-27 series)
10c and 5 c dues ( 1932-33 series)

Dues analysis:




Romania


Leeds to Bucharest, Romania, October 3, 1938
2 1/2d. all-up letter rate
Shortpaid 1d. and taxed 8 lei


8 lei postage due
Bucharest, October 8, 1938

Dues Analysis




Sweden


Newcastle-on-Tyne to Lund, Sweden, September 23, 1938
1 1/2d. all-up post card rate
Shortpaid 1/2d. and taxed 15 ore

Dues Analysis





Bradford to Norkoping, October 4, 1938
2 1/2d. all-up surface letter rate
Shortpaid 1 d. and charged 25 ore

Dues Analysis




Switzerland


Birmingham to Bienne, Switzerland, July 26, 1938
2 1/2d. all-up letter rate
Shortpaid 1d.
Swiss tax : 25 centimes

Dues Analysis





Warrington to Lucerne, August 8, 1938
2 1/2d. all-up letter rate
Shortpaid 1d.
Swiss tax : 25 centimes

Dues Analysis




Uruguay


London to Montevideo, July 6, 1937
2 1/2d. surface letter rate
Shortpaid 1d. and taxed 20 gold centimes
Uruguay due was 9 centesimos


Period 2
1 d. = 8 centimes(May 1, 1940 - August, 1948)

a) Incorrect Taxation

The covers shown below were taxed at the old rate of 1d. = 10 centimes.

Chile


West Kensington to Santiago, Chile, May 21, 1940
3d. surface letter rate
Shortpaid 1/2d. and taxed 10 gold centimes


T 1o (gold centimes)


China


Southsea to Shanghai, July 27, 1940
3d. surface letter rate
1/2d. shortpaid
British tax : 10 gold centimes
Chinese tax: 17 cents


British "T 10" and Chinese due "17" in blue pencil


Shanghai cancellation on the postage due stamps September 26, 1940


b) Correct Taxation (1d. = 8 centimes)

Algeria


Barnard Castle to Alger, August 21, 1944
3d. surface letter rate
Shortpaid 1/2d. and taxed 8 gold centimes
Algerian due "1fr 30" written above dater
Dues affixed and cancelled with blue crayon


British T 8 (gold centimes)


Algeria tax "1 fr. 30"

Dues Analysis




Belgium


Darlington to Anvers, March 14, 1947
3d. surface letter rate
Shortpaid 1/2d. and British charge 8 gold centimes
Belgian tax 1.20 francs

Dues Analysis:





Dorchester to Brussels, July 17, 1947
3 d. surface letter rate
Shortpaid 1/2d. and British charge 8 gold centimes
Belgian tax 1.10 francs

Dues Analysis:




Czechoslovakia


London to Prague, January 1, 1948
3 d. surface letter rate
Shortpaid 1/2d. and British charge 8 gold centimes
Czechoslovakian 1.4 karunas paid the postage due.

Dues Analysis:




France


Stratford-on-Avon to Passenger on board SS. "Burma", Marseilles, June 23, 1947
3 d. surface letter rate
Shortpaid 1/2d. and British charge 8 gold centimes
French due 3 francs. Due stamp affixed and cancelled, June 27, 1947
Returned to Sender







Slough to Etretat, August 23, 1948
Shortpaid 1/2d. and British charge 8 gold centimes due
French tax 6 francs
Dues cancelled August 25, 1948

Dues Analysis:
 



Netherlands


Exmouth to Leden, March 24, 1947
3 d. surface letter rate
Shorpaid 1/2d. and British charge 8 gold centimes
Dutch tax 7 cents

Dues Analysis:




Poland



London to Gdynia, December 12, 1946
3 d. surface letter rate
Shorpaid 1/2d. and British charge 8 gold centimes
Polish tax paid. Dues cancelled December 20, 1946






Instructional handstamp on the back of the envelope


Switzerland



London ( G A Co perfin) to the Swiss Reinsurance Company, Zurich, March 24, 1944
3d. surface letter rate
Shortpaid 1/2d.
British tax : 8 gold centimes
Swiss tax: 10 Swiss centimes








German censor Paris (X at bottom of handstamp)




London to Zurich, August 10, 1946
3 d. surface letter rate
Shortpaid 1/2d. and British charge 8 gold centimes
Swiss dues affixed twice because the letter was redirected.





British charge 8 gold centimes


Swiss tax 10 centimes



Tax affixed August 13, 1946 Voided

Turkey


London to Istanbul, Turkey, October 10, 1944
3 d. surface letter rate
Shortpaid 1/2d.
British charge : 8 gold centimes
Turkish Due : 3 kurush


3 kurush definitive stamp paying the postage due


3. September 1, 1948 - September 30, 1952 : 1d. = 7 centimes
 

Brazil


London to Sao Paulo, December 2, 1948
3d. surface letter rate
Shortpaid 1/2d. and correctly taxed 7 centimes by the British Post Office
Brazil dues 500 reis affixed and cancelled


British tax marking
7 centimes


Norway
 

Poplar to Norway, March 7 1950
3d. "All-Up" letter rate
Shortpaid 1/2 d.
Norwegian tax 14 ore




Switzerland


Cambridge to Zurich, January 10, 1949
3d. "All-Up" letter rate
Shortpaid 1/2d.
British tax : 7 gold centimes
Swiss charge : 15 Swiss centimes

Dues Analysis



United States


Paddington to Brooklyn, June 16, 1949
2d. surface post card rate
Shortpaid 1d. and taxed 14 gold centimes
U.S. due 3 cents

Dues Analysis:




Period 4 1 d. = 5 centimes (from October 1, 1952)

Denmark


Glasgow to Odense, June 30, 1951
Shortpaid 1d.
British Tax : 10 gold centimes
Danish charge : 25 ore


Instructional handstamp on back of envelope



Glasgow Taxe


25 ore due


Machine due, July 3, 1951




London to Kalundorg, March 26, 1952
4d. "All-Up" letter rate
Shortpaid 1d.
British Tax : 10 gold centimes
Danish charge : 25 ore

Dues Analysis




France


London to Paris, February 2, 1951
Shortpaid 1d.
British tax : 10 gold centimes
French due : 12 francs



Chester to British Embassy, Paris, November 7, 1951
4d. "All-Up" letter rate
Shortpaid, refused and returned








Sender charged 3d.


Netherlands


Taunton to Amsterdam, March 13, 1952
4d. "All-Up" letter rate
Shortpaid 1 1/2d.
British tax: 15 gold centimes
Netherlands due: 15 cents

Dues Analysis




Sweden


Dundee to Uppsala, April 10 1952
Shortpaid 1 1/2d.

Dues Analysis