Hello all,

We have received the following query by e-mail and though we know we have seen references to financial accounting years we cannot put our fingers on the source.

We have tried the Four Kings, Kirk etc. but cannot find the reference.
Can anyone help with this.

Quote:-

Several writers easily refer to the connection between the control number and the year, like A37 reflects the accounting period - 1937. Or does it?

Can you please tell me exactly what dates constitute(d) a Post Office accounting year?

I always thought that anything to do with finances of the government fell within the Fiscal Year from April 5th, until April 4th of the following year.

So, I'm guessing the control number refers to the governmental Fiscal (April-April year).

What started me wondering (more than usual) about this was a remark by Kirk about some (1936) cylinder still being used in April of 1937.

Am I right in assuming that the Accounting Year is only the period within which Harrisons were paid, and has no literal relationship with the calendar year? .

So stamps printed in say January could well carry controls with the previous calendar year numbers because in fact they were still within the Fiscal Year?

Unquote.

Any help would be most appreciated.
Regards.
Ron and Eunice.

The only article I can recall is that of Jean and Crawford Alexander in Stamp Collecting of 21Sep78. I have tried to attach the scan but it does not seem to want it.

Starting in 1884, QV low values went from A to Q or A to X depending on the value. KEVII started again at A.

The early KEVII controls were confusing when they muddled fiscal periods with practicality, but by KGV they had settled for two control periods per calendar year.

Each reign reverted to A for its first period, so KGV started with A11 and KEVIII with A36. With KEVIII abdicating in Dec36, KGVI started in Jan37 with A37. The second half of 1937 was therefore B37.

So there is nothing strange with, for instance, the KEVIII 1d Cyls 12 and 13 showing both A36 and A37 controls.

I always thought that the accounting period was the one where Harrisons, say, had to account for all the watermarked paper received versus stamps printed, which is why perforation confetti had to be so diligently collected!

Don't confuse printing dates with issued dates. The first KGV photo 1.5d Cyl8 was issued on 20Aug34 with U34 control, not V34, showing it had been printed before July34. It rather confirms the first accounting period finishing in Jun34.

Rgds

John

Hello John,
Many thanks indeed for that response which we will pass on to the original enquirer.
I am sure he will be pleased with the response to his query.
We appreciate you taking the trouble to explain when the system does not seem to want to take your scan.
All the best
Ron and Eunice.