Channel Islands Specialists’ Society

Founded 1950

David Winnie

Jersey Poll Tax

Although inscribed POLL TAX, these issues were in fact a landing fee which was applicable to certain categories of ferry passenger.

History: The first railway company to operate a service to the Channel Islands was the London & South Western Railway which had been responsible for the Channel Islands mail service since 1845. Initially, sailings were from Southampton, but later from Weymouth.

After 1889 the Great Western Railway was also operating a service from Weymouth to the Channel Islands, and this put the two rival companies in direct competition for the business. A decade later in 1899, they sensibly agreed to amalgamate their services and share the profits. This business arrangement continued after 1923 (as S.R. / G.W.R.) when most of the private railway companies were amalgamated to form four major railway groups.  The London & South Western became part of the Southern Railway and the Great Western was able to retain its original title, becoming the major constituent of one of the four groups.

Southern Railway poll tax tickets have not been seen, but it is possible that they did not operate the type of sailing which required a landing fee. One source does suggest that after the 1923 grouping, the Weymouth to Channel Islands ferry was exclusively operated by the G.W.R until 1948. The railways were nationalized in 1947, trading as The Railway Executive / British Railways until 1953 when the British Transport Commission was formed. This period lasted until 1962 when it was dissolved, and the British Railways Board took over.

The Tickets:  Great Western Railway

The first example as shown in Figure 1 is printed on a thin card and was issued in rolls with perforations between, while all subsequent issues (Figure 2) were issued as individual Edmondson style tickets. Both of these issues refer to the Poll Tax as a ‘Fare’ and state “This ticket must be given up at destination with the ticket in respect of which EXCESS is paid”. 

The later issues (Figures 3, 4, and 5) refer to the Tax as a ‘Charge’ and payment was expected at Weymouth Quay as well as in Jersey.

The Railway Executive / British Railways (Southern Region). 

Now on blue card and inscribed ‘Payable by Free Ticket holders’ (Figures 6a and 6b).

The British Transport Commission.

Tax increased to 1/5d single and 2/9d return (child 1/5d) (Figures 7a, b and c on next page).

The British Railways Commission (Southern Region). The ticket shown at Figure 8 is the latest example seen. I have been unable to find any official information regarding this aspect of the ferry service or for how long the charge continued to be applied.

This ‘Revenues’ subject is not recorded in John Simpson’s books on ‘Channel Islands Revenues’ and, to my knowledge, has not appeared as an article in our Journal.

My sincere thanks go to Chris Tennant RNCP for researching and producing this article and for permitting it to be published in our Journal. This is a subject I knew absolutely nothing about and feel it will add value to those members who have a collecting interest in the Revenues of the Channel Islands.

Two Guernsey Sub-Post Office Occupation Registered Covers

I have recently been fortunate to acquire two extremely nice commercial registered covers from Market Place and St. Peter in the Wood sub-post offices, both used in 1942.

Market Place

This cover is addressed to the Procureur’s Office, Manor Place, Guernsey. The embossed 4½d registered letter has been uprated by the addition of a 1d Arms stamp to make up the correct registration fee of 5½d with both stamps cancelled by the 24mm single circle datestamp for Market Place on the 8 July 1942.

A perforated coil gummed registration label has been affixed for this Town Office and is Type 3 in David Gurney’s book The Postal History of the Guernsey Sub-Post Offices.

On the reverse, shown above, is the Market Place backstamp.

St Peter in the Wood

The cover below (Figure 3a) is addressed to the States of Guernsey, The Emergency Hospital, Castel, Guernsey. This too is similarly uprated to make up the correct fee with both stamps cancelled by the St. Peter in the Wood double circle datestamp on the 13 July 1942.

A perforated coil gummed registration label, which came into use during the German Occupation and similar in style to those introduced in the late 1930s is affixed and is Type 5 in David Gurney’s book.

There are no postal markings on the back of this cover (Figure 3b) and the wording is different from the Market Place cover above.

My experience suggests that whilst many philatelic registered covers can be found from those Guernsey sub-offices that remained open during the Occupation period, truly commercial covers are very scarce, and these are two such excellent examples.


I will be most interested to hear from any member who may have similar examples used from these offices at a similar time.

New Sub-Post office find – Trinity, Jersey registered cover 1935

Whilst searching for C.I Revenue stamps at MIDPEX, I was very fortunate to come across the registered cover shown below.

Any items from this Sub-Post office are not easy to find and as I did not recognise the label, I bought the item. The Registered Letter Size F, with a 4½d rate embossed stamp in a puce colour was issued between 1923 and 1928 and remained in use for some time. The Registration Label itself needed some investigation and by searching ‘Registered Mail of the British Isles’ by James A Mackay, I have established that it is an ‘A’ type Small Sheet label categorised by Mackay as Type 10A. This type came into use around 1924 and is notable for its clean–cut appearance, but most especially for the office name being in both upper and lower case lettering. This type of label is therefore unrecorded from this office and, as such, precedes the recorded perforated coil labels by some three years.

This commercial item is addressed to St. Blazey, Cornwall and the 4½d embossed stamp has been cancelled by the Trinity double circle datestamp on the 8th June 1935 with a Par, Cornwall double circle shown as a receiving mark for the 11th June 1935 on the front of the envelope. There
are no postal markings on the reverse of the cover as seen below.

I would be very interested to learn if any other member has a similar cover in their collection. Please contact me at chairman@ciss.uk

CISS Member Profile – David Winnie FRPSL

When and why did you start collecting C.I. stamps/postal history?

My Junior School ran a stamp club and as our family received foreign mail, I thought it would give me something to do. Like most schoolboys, I collected everything, but in my early 20s, I decided to collect Channel Islands as they had only just started to issue stamps.  At the time, I had never heard of Postal History!

When did you join the CISS? What/Who introduced you to the CISS?

I joined the Society in 1976 as I read an article in one of the Stamp Magazines about C.I Stamps which provided contact details for the Society.

What benefit have you got from your membership of the CISS?

This hobby introduced me to Postal History and has enabled me to widen my horizons by joining several other Societies.  I have enjoyed exhibiting, but most of all, I have enjoyed the friendship and help I have received from members and the philatelic fraternity.

What aspect of C.I. stamps/postal history do you collect?

I major on the Sub-Post Offices of all the Islands, and I enjoy collecting C.I. Revenues and Allix Postcards.

Do you have a favourite item or group of items in your C.I. collection?

I have a few, but I really like my 1858 Sark undated double arc addressed to Gibraltar ‘or elsewhere’, this being the earliest of only four recorded. I also love my 1907 Registered Letter from Colomberie Sub-Post Office, the only known item other than Parcel Post labels to be found from this office. Stunning!!

Do you collect other non-C.I. stamps/postal history?

Yes. I now have quite a substantial collection of early Wiltshire Postal History.

What has the hobby of philately meant to you?

I could say it has taken over my life, certainly since retirement from HSBC. I have enjoyed hours and hours of researching postal history items and writing them up. Despite having a significant written up Sub-Post Office collection, I am still finding fresh material which is both enjoyable and rewarding. This also enables me to contribute regular updates on new finds in our excellent Journal.

My time in the Society has been highly rewarding especially in my two stints as Chairman and of course, attending Society meetings, weekends and meeting so many friends within Philately.

St. Owens, Jersey 1904 Registered Letter

I have recently acquired a most attractive and early registered letter from this country Sub-Office which I show below. 

It is a 3d brown registered stationery envelope which has been uprated by the addition of KEVII ½d and 1d definitive stamps to make up the 4½d rate and it is addressed to Fleurier in Switzerland. Each of the three postage stamps has been cancelled by the Jersey registered oval datestamp with alongside, clear examples of the 22mm ST. OWENS single circle datestamp with code C inserted for the 14th March 1904.

Routed through London, it shows a faint registered “hooded circle” in violet on the front of the cover for the 16th March 1904.

The reverse of the cover on the next page shows again, an oval REGISTERED datestamp and a complete FLEURIER single circle datestamp for the 17th March 1904 used as an arrival mark.

A very well marked and attractive cover from this office. Can any member report a similar example please

WAR DAMAGE DEPARTMENT circular cachet


I refer to Geoff Cory’s article on this subject in Les Isles Normandes Volume 41 No 1 (March 2022) and write in response to his enquiry regarding the above cachet. I have found three very nice examples in my collection including one which is complimentary to that shown in Geoff’s article  and I illustrate these below.

This first invoice is from W.C. Bruce of Vale Road, St. Sampson’s for interior decorating and the client is once again, Miss Peake of Delancey, the same client in Geoff’s article. The value of the invoice is £0.19.7 of which 7d relates to Sales Tax, with four 1946 Sales Tax stamps making up the required rate. At the centre of the invoice is the circular “WAR DAMAGE DEPARTMENT/3 MAR/1948” cachet applied in violet.  

The second invoice is from the Guernsey Gas Light Co. Ltd to E.L. Trealic in Vale for £21.10.4. of which £1.12.6½ relates to Sales Tax. This has been made up, somewhat unusually, by two circular 15/- embossed revenue stamps and two 1946 issued Sales Tax stamps for the remaining 2/6½d. Also shown is a 2d embossed revenue stamp on the receipt, cancelled in manuscript.

Top centre is the circular “WAR DAMAGE DEPARTMENT/28 AUG 1947” cachet applied in black.


The third invoice is from I.C. Fuzzey Ltd also to E.L. Trealic and is for £38.5.10, a considerable amount of money at the time and now worth around £1,050. In this instance, Sales Tax of only 11/1d applies made up of a 1d first type and two 1946 second type Sales Tax stamps (1/- and 10/-) making up the tax. These have been cancelled by square “Fuzzey” handstamps in violet. Also shown is a 2d orange revenue stamp on the receipt, cancelled in manuscript.

Top right is the circular “WAR DAMAGE DEPARTMENT/28 AUG 1947” cachet applied in black.

I, too, was aware that the States of Guernsey set up a Rehabilitation Compensation Scheme in 1946 and I tend to support the views expressed by Geoff that the addition of the cachet being applied to the invoice is in confirmation that it had been seen by the States Department and that it was agreed as a War Damage claim. It is also my view that the cachet was produced and used exclusively on the Island as I have not seen it used anywhere else.