Page 448 - Jarvis & Wright: Jamaica Display to RPSL

Jamaica: Accountancy, Underpaid & Tax

‘T’ Marks
‘T’ in Circle & Fraction

In 1966 the UPU changed from the centimes equivalent approach to a fractional one.
The denominator gave the correct rate and the numerator DOUBLE the underpayment.
From 1976 the numerator gave just the underpayment amount (not double).
1966 Jones Town to USA (double numerator)

At Jones Town
cds of 25 Feb 1966

At Kingston
Insufficiently Paid
...
Tax mark
UPFC-D12

Correct air mail rate 1s, sent by surface at rate 6d (fraction denominator ‘6’).
Fraction numerator ‘6’ = 3d underpayment * 2.
1991 Spanish Town to USA (single numerator)

At Spanish Town
cds 5 Mar 1991

At Kingston
Insufficiently Paid
...
Tax mark
UPFC-D12b

Air mail rate $1.10c, surface rate $1.00 (fraction denominator ‘100’).
Fraction numerator ‘50’ = 50c underpayment.