Very Late Use of Circular 1d Impressed Duty Craig 7.504

[Ross Ewington]

1896 - small Commercial Bank Launceston cashier’s cheque altered in pen for use at the National Bank of Tasmania,
Stanley with circular colourless One Penny impressed duty Craig 7.504 (i.e. base of crown 3.5mm wide). This is a
very late usage (approx. 16 years after Craig’s LRD) but this may be explained by the age of the cheque.
I will look to see if I can find out when the Commercial Bank folded or was merged.
Any thoughts or comments are welcome.

To be offered for sale in the TSA November 2009 postal auction.

[Revenuer]

Ross

I think we have an 1876 date not 1896. Usage 30 years late is a massive time frame for a cheque to be held then used.

1876.jpg (35 KiB) Viewed 1388 times

The writer of the cheque clearly writes 994 at the left, the 9 in 1896 date appears to differ. Any thoughts?

Dave

[Ross Ewington]

well-spotted Dave ... your evidence is quite compelling, especially the comparison of the written number "9".

I think that as there was nothing "that early" (i.e. from the 18970s) found in the "Stanley Bank Hoard",
I saw what looked like a nine and called it a nine. An earlier date would certainly explain the usage.

[Ross Ewington]

.....but then again, the cheque is clearly endorsed "National Bank of Tasmania" which was established in 1885.

I didn't want to be wrong so I "Googled" it!

http://www.gabr.net.au/biogs/ABE0248b.htm

[Revenuer]

Hmm I was hoping for the earlier date but as you say National bank inc 1885 but still very unusual to have it dated so late unless it was using up old cheque books? but then there would be others around surely.

looks like i will have to write it up as the later date!

Cheers

[Ross Ewington]

It looks like it must a new late date but a "freak" rather than a "solid" late usage. I think that it's unlikely that
another example from the 1890s will turn up ..... there's a little bit of the "Stanley Bank Hoard" left but I've
gone through all of it very thoroughly and it's unlikely that I would have missed another example. ........ Ross

[John Shepherd]

Embossed cheques are unlike other revenues in that the embossings were applied when the cheque book was prepared. The duty was paid by the account owner.

The cheque may not be used until many years after the book was prepared. The books were quite large (eg. 240 cheques or so).

For this reason very late uses are likely to be freaks and will skew the data on useage.

[Revenuer]

Ross

I have quite a lot of material from the 'Miss Lillie' estate inc many cheques and many mint cheques from the 200 books i.e. 100 pages x 2 cheques, the copy you show above is from a 'single' book [no perfs top or bottom] so hopefully no more will turn up.

Of interest i phoned the solicitors in Tasmania who handled 'Miss Lillie' and they had a retired solicitor who kept company archives when i got to contact him he had never heard of a 'Miss Lillie' i went on to say i had hundreds of receipt from his company acting for Miss Lillie. Have you heard of the name before?

Dave