Tax (stamps) and motorcycles 2

When we think of tax in combination with motorcycles, most of us will think of the Road tax and BPM, the Dutch Tax on cars and Motorcycles. But also for getting your driving license there used to be special (tax) stamps, as explained in the story below by Oscar van Vliet.

A multiple taxed ride

Most of us can still remember what they had to do to get their driving license. After a few theoretical lessons, the theoretical examination and some driving lessons the wish or recommendation came to apply for the driving exam. During the exam you were accompanied by an unknown person who told you where to drive to and what to do (or don't) during this ride. After an hour you knew whether you passed or failed, and whether you would receive your driving license.

Before these examinations could be undergone, they had to be applied for by the driving-school at the Dutch "Central Bureau for Driving ability certificates" or short CBR. During some period the driving-school had to stick a special stamp (label) on the application form, that they had to buy first at the CBR. With these stamps the examination fee was paid. The exact period of use is unknown, but from older correspondence between the CBR and the late mr. Vermunt it seems that it must be a post-war period until about 1962.
The stamps were available in many values, depending on the examination price at that time. Mostly it concerned double stamps, for both the theoretical and practical exam. The stamps that were received by the CBR were canceled with a fat Andreas-cross postmark when the application was accepted. The use of these stamps has been abolished when an (automated) current account system for the driving-schools was introduced by the CBR. No information can be found anymore at the CBR about both the stamps as well as their use.

At the moment 4 different types of stamps have been found in a series of 22 that have been acquired at an auction.

The oldest is a model carrying a picture of the CBR building. Values that exist are fl. 3.50 in green and fl. 6.- in yellow:  

The 2nd and all following series have an image that shows a schematic drawing of all vehicles for which a driving license can be acquired: a bus, truck, car and motorcycle.

In the 2nd series we find a value of fl. 6.- in green with the black imprint '11.-' and 'C.B.R.' in small letters beneath the text 'rijexamen'. The upper half of the stamp has a light grey background with a random screen in white.

From the 3rd series are the values fl. 2.50 in red and fl. 11.- in dark blue. 2 different kinds of perforation exist of these stamps.

The last series is the same as the one above, but with rouletted perforation. Further these stamps light up in white under a UV lamp, and the backside carries the text "This side must only be moistened and can then be pasted" (in Dutch).

In the next table all models are summarised:

Perhaps there are readers who have more information about these driving examination stamps.
On the one hand they are similar to tax stamps: they must be bought in advance and can only be used when something must be done that requires these stamps.
On the other hand they are not real tax stamps, as the money is not intended for the Governement but for an independent organization.

But anyhow, the lucky one got his desired driving license at that time. After a duty to be paid to the CBR at the application and the duty to do a nervous making exam, the driving license itself was also taxed with legal charges from the provence.
Fortunately the driving license also has a positive side. You are allowed to explore the world by car or motorcycle on your own and as an extra you get the best wishes of the driving-school and the examiner.

Backside of the driving license, with on top the Dutch text "A prosperous 1946 wished to you by:"

Sources: correspondence CBR and the late mr. Vermunt, own research.

Oscar van der Vliet

Top   -   Back to former page   -   Home