22-01-2026, 09:19 AM
This is a rather tiny (13.75cm x 7.75cm) example of a Postal Stationary envelope from Peru. This particular example is probably from 1883 or 1884. It has a 5 centavos green indicium with the arms of Peru in the centre and 'Correos / Cinco Centavos' above and below - there is an Arabic numeral 5 on each side. At the time, 5c was the standard domestic letter rate for the first weight step (~15 grams).
Why I date it to 1883 or 1884 is because of the red hand stamp to the left. It reads, 'Caja Fiscal de Lima' [Lima Tax Fund] and is the same hand-stamp that Chile used to create occupation stamps following the 'Pacific War' with Peru. The Pacific War (1879-1884) was fought between Chile and an alliance of Bolivia and Peru. The war ended with victory for Chile who then occupied part of Peru before annexing significant resource-rich territory.
This is a nice item for my occupation collection. Used examples are very scarce as these envelopes were withdrawn from service almost immediately.
As an aside .. after a recent exchange on revenue and monetary policy with another collector -- I found myself wondering about the 'Lima Tax Fund'. Contemporary newspapers in Peru accused Chile of extracting wealth though taxes, forced loans and customs revenues. There is no proof, of course. The Memoria de Guerra y Marina, the official report issued by Chile's Ministry of War and Navy [Ministerio de Guerra y Marina] framed the collection of taxes as essential for maintaining order and paying for local governance. Naturally, they'd say that (smile).
It is certainly plausible that some of the Caja Fiscal de Lima’s income (including stamp‐based revenues) went back to Chile’s national treasury rather than being spent exclusively on Lima’s administration. Who knows?
There was no clear international treaty before 1907 that outright forbade that practice. The 1874 Brussels Declaration and the 1888 Oxford Manual laid out evolving norms for managing occupation finances, but that was after the war and, in any event, would not have been binding on Chile or Peru (or any other country). And, in fact, even the Oxford Declaration did not explicitly forbid sending monies back to the occupying power.
Cheers, Hugh
Why I date it to 1883 or 1884 is because of the red hand stamp to the left. It reads, 'Caja Fiscal de Lima' [Lima Tax Fund] and is the same hand-stamp that Chile used to create occupation stamps following the 'Pacific War' with Peru. The Pacific War (1879-1884) was fought between Chile and an alliance of Bolivia and Peru. The war ended with victory for Chile who then occupied part of Peru before annexing significant resource-rich territory.
This is a nice item for my occupation collection. Used examples are very scarce as these envelopes were withdrawn from service almost immediately.
As an aside .. after a recent exchange on revenue and monetary policy with another collector -- I found myself wondering about the 'Lima Tax Fund'. Contemporary newspapers in Peru accused Chile of extracting wealth though taxes, forced loans and customs revenues. There is no proof, of course. The Memoria de Guerra y Marina, the official report issued by Chile's Ministry of War and Navy [Ministerio de Guerra y Marina] framed the collection of taxes as essential for maintaining order and paying for local governance. Naturally, they'd say that (smile).
It is certainly plausible that some of the Caja Fiscal de Lima’s income (including stamp‐based revenues) went back to Chile’s national treasury rather than being spent exclusively on Lima’s administration. Who knows?
There was no clear international treaty before 1907 that outright forbade that practice. The 1874 Brussels Declaration and the 1888 Oxford Manual laid out evolving norms for managing occupation finances, but that was after the war and, in any event, would not have been binding on Chile or Peru (or any other country). And, in fact, even the Oxford Declaration did not explicitly forbid sending monies back to the occupying power.
Cheers, Hugh
Hugh MacDonald, Wolfe Island
Member: BNAPS. PHSC, Auxiliary Markings Club, Postal Stationary Society, British Postmark Society,
AMG Collectors Club, China Stamp Society, France and Colonies Philatelic Society
ArGe Deutsche Feldpost: 1914-1918 e.V.