French, Customs / Tax Seal

French Customs / Tax Seal, Image by StuE, Found by Julian Gould.
Found near Glasgow, Scotland.

Distinctive sunken middle seal with stylised letters in the centre, C on one side and I on the other. Both have inscriptions around the raised outer which is mostly illegible but from other similar seals probably includes CONTRIBUTIONS INDIRECT. The C side inscription appears to include a number with 3 in it.

Indirect taxes (French). "Taxes can be divided into direct taxes (taxes on income or property), and indirect taxes (taxes on alcohol and tobacco)." From 'France as a superpower 1700 - 1715'
The style of the I (resembling a J) matches that seen on a letter envelope stamped Minister des Finances Administration des Contributions Indirectes dated 20/12/1834. Delcampe - Ministère des finances/administration des contributions indirectes/lettre pour le prefet d'Agen.

This series of small, indented seals all have a variant of of the IC monogram. Most have a number in the indent on the reverse and many have CONTRIBUTIONS with an undeciphered word after it curved around the edge. The CI ligature looks to be from an earlier time. Philippe Lanez confirms this change but has not yet discovered when or why it happened.


From Michel Royer, "For this type, I think we can date them from the 3rd republic period from 1870 to 1940".