# World Stamp Catalogue/Lucerne (Switzerland)

    See also: World Stamp Catalogue/Switzerland
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.

### 1878

Arms of Lucerne, without overprint.
* 5c
* 10c
* 10c
* 20c
* 20c
* 40c

### 1880-1887

Arms of Lucerne, with overprint month and year.
* January 1880, 5c
* January 1880, 10c
* August 1880, 5c
* August 1880, 10c
* November 1881, 5c)
* November 1881, 10c
* November 1881, 20c
* November 1881, 40c
* December 1883, 5c
* December 1883, 20c
* March 1885, 5c
* March 1885, 10c
* March 1885, 20c
* May 1886, 5c
* May 1886, 10c
* September 1887, 5c
* September 1887, 10c
* September 1887, 40c

### 1889-1890

Arms of Lucerne, with overprint 'Emission', month and year.
* February 1889, 5c
* February 1889, 5c
* February 1889, 10c
* February 1889, 20c
* February 1889, 40c
* December 1890, 5c
* December 1890, 10c
* December 1890, 20c

### 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.
* 1891, 5c - 11-91
* 1891, 5c - 11-91
* 1891, 10c - 11-91
* 1891, 10c - 11-91
* 1891, 10c - 11-91. Used in Hasle
* 1891, 20c - 11-91
* 1891, 20c - 11-91. Used in Grossdietwil
* 1893, 5c - 8-93
* 1894, 10c - 3-94
* 1894, 20c - 3-94
* 1894, 40c - 3-94

### 1894-1896

Larger size, 24.5x34mm. The 'C' of 'Cts.' measures 1.5mm. Perforated 14.
* 1894, 10c - 3-94
* 1894, 5c - 8-94
* 1894, 5c - 12-94
* 1895, 5c - 5-95
* 1895, 10c - 9-95
* 1895, 20c -11-95
* 1896, 5c - 2-96
* 1896, 5c - 7-96
* 1896, 10c - 12-96

### 1896-1940

Inscription in different font and larger size. The 'C' of 'Cts.' measures 1.8mm. Perforated 13.75-14.

#### 1896-1897

* 1897, 5c - E 1 97
* 1897, 30c - E 1 97
* 1897, 40c - E 1 97
* 1897, 50c - E 1 97
* 1897, 60c - E 1 97
* 1897, 70c - E 1 97
* 1897, 80c - E 1 97
* 1897, 90c - E 1 97
* 1897, 1Fr - E 1 97
* 1897, 2Fr - E 1 97
* 1897, 3Fr - E 1 97
* 1897, 4Fr - E 1 97
* 1897, 5Fr - E 1 97
* 1897, 10Fr - E 1 97
* 1897, 30Fr - E 1 97
* 1897, 40Fr - E 1 97
* 1897, 50Fr - E 1 97
* 1897, 100Fr - E 1 97
* 1897, 20c - E 8 97
* 1897, 10c - E 11 97 (plate error: broken dash)

#### 1898-1905

* 1898, 5c - E 1 98
* 1898, 10c - E 5 98
* 1898, 10c pair - E 5 98
* 1899, 5c - E 2 99
* 1899, 10c - E 6 99
* 1899, 20c - E 7 99
* 1899, 40c - E 11 99
* 1900, 5c - E 5 00
* 1901, 10c - E 3 01
* 1901, 5c - E 8 01
* 1901, 20c - E 12 01
* 1901, 40c - E 12 01
* 1902, 5c - E 5 02
* 1902, 10c - E 5 02
* 1903, 10c - E 6 03
* 1903, 10c - E 10 03
* 1904, 20c - E 1 04
* 1904, 5c - E 10 04
* 1905, 40c - E 1 05
* 1905, 10c - E 5 05
* 1905, 5c - E 10 05
* 1905, 5c - E 10 05

#### 1906-1909

* 1906, 10c - E 5 06
* 1906, 5c - E 8 06
* 1906, 20c - E 12 06
* 1907, 30c - E 1 07
* 1907, 40c - E 7 07
* 1907, 5c - E 9 07
* 1908, 10c - E 1 08
* 1908, 20c - E 5 08
* 1908, 5c - E 7 08
* 1909, 10c - E 1 09
* 1909, 30c - E 1 09
* 1909, 20c - E 7 09
* 1909, 10c - E 11 09
* 1909, 5c - E 12 09

#### 1910-1914

* 1910, 40c - E 1 10
* 1910, 50c - E 6 10
* 1911, 5c - E 2 11
* 1911, 10c - E 2 11
* 1911, 20c - E 2 11
* 1911, 2Fr - E 12 11
* 1912, 20c - E 1 12
* 1912, 40c - E 1 12
* 1912, 10c - E 6 12
* 1912, 5c - E 7 12
* 1912, 50c - E 11 12
* 1913, 20c - E 2 13
* 1913, 30c - E 3 13
* 1913, 1Fr - E 3 13
* 1914, 5c - E 1 14
* 1914, 10c - E 2 14
* 1914, 20c - E 4 14
* 1914, 2Fr - E 4 14

#### 1915-1937

* 1915, 5c - E 4 15
* 1915, 5c - E 4 15
* 1915, 40c - E 4 15
* 1915, 50c - E 5 15
* 1915, 20c - E 6 15
* 1918, 5c - E 9 18
* 1919, 20c - E 8 19
* 1920, 5c - E 4 20
* 1923, 10c - E 2 23
* 1924, 10c - E 5 24
* 1937, 40c pair - E 4 37
* 1914 Receipt with 5c - E 1 14

### Markings

Two different categories of revenue markings can be distinguished:
* Hand stamps (A),
* Relief (dry) marking (C) from 1805.
* 1805, 3R (C)

## References

* ↑ Gross, J. (1889). Stempel-Vorschriften für Wechsel, Checks und andere Handelspapiere sowie die wichtigsten wechselrechtlichen Bestimmungen ausländischer Staaten. Berlin, Heidelberg: Springer Berlin Heidelberg. p. 79. ISBN 9783662326855.