capitals between the
portrait and the value. As this stamp collected a tax on letters and
postcards it will undoubtedly be considered collectible by the most
advanced of the philatelic purists. A 2c value was also issued in this
type and while this was primarily intended for use on money orders,
checks, etc., it was also quite frequently used for postage. In fact
there seems to have been no necessity for these special stamps, for so
long as a letter had 3c postage on it (or 2c in the case of drop
letters) the law was fully complied with.

That both the 1c and 2c values were good for postage is proved by the
following letter addressed to Mr. Gladstone Perry in answer to an
enquiry by him:--

POST OFFICE DEPARTMENT, CANADA,
OTTAWA, _22nd April, 1915._

Dear Sir:--

I am directed to acknowledge the receipt of your favour of the 19th
inst. on the subject of War Tax Stamps.

In so far as the Post Office Department is concerned, the War Tax
Stamps have only been issued in two denominations, namely:--the one
cent and two cent.

The Two Cent War Tax Stamp may be used on money orders, cheques,
notes and wherever else the tax on that amount is applicable.

I would also add that ordinary postage stamps may also be used to
pay the War Tax and that Post Office War Tax Stamps are available
for postage purposes.

Very sincerely yours,
E. J. LEMAIRE, Superintendent,
_Postage Stamp Branch._

It was considered, however, that a stamp which would pay both postage
and tax would be a great convenience to the public and in December,
1915, a stamp of this sort was issued. The official announcement
regarding these was as follows:--

POST OFFICE DEPARTMENT, CANADA,
OTTAWA _December 30th, 1915._

Sir:--I have the honor to enclose three specimens of a stamp which
this Department is issuing for postage and War Tax purposes, having
a value of three cents. This is an ordinary two cent postage stamp
surcharged as follows: 1 T c (one cent tax). This has been issued
in response to the demand of the public for a stamp having the
value of three cents so that postage and War Tax might be paid by
affixing one stamp. This stamp is of permanent validity.

I have the honor to be, Sir,
Your obedient servant,
R. M. COULTER,
_Deputy Postmaster-General._

The new stamps were printed from engraved