----- Original Message -----
 From: MPCgram <mpcgram@yahoo.com
 To: <mpcgram@yahoo.com
 Sent: Monday, December 16, 2002 7:18 AM
 Subject: MPCGram 805


  ===========================================
                MPC GRAM
  ===========================================
  Covering the entire World of Military Numismatics
  Series 004 - Number 805   Monday December 16, 2002
 
          JIM and VICTORY Notes in Liberation
 
 
  by Ken Berger
 
      Over a year ago, I sent in some information
  regarding the validity of JIM in the Philippines. I
  thought the Gramsters might enjoy reading the entire
  text of the article. I guess the guilt trip Fred laid
  on me for making him feel bad helps produce articles.
 
  From the Express, Year I, Volume II, Manila, Thursday,
  October 18,
  1945,
  No. 14, pp. 1 & 4
 
  The headline read:
 
  VALIDITY OF JAP NOTES IN PANGASINAN UPHELD
 
  For Taxes Paid One Week Before Yank Occupation
 
  Payment in Japanese "Mickey Mouse" money of the real
  property taxes in some municipalities of Pangasinan
  from January 1, this year up to the occupation thereof
  by the liberating forces (Americans) are valid, the
  Department of Justice rules in a recent opinion
  requested by the Secretary of Finance.
      Pangasinan tax payers, according to the basic
  communication, hearing that the Americans were about
  to land, or that they had actually landed, "took
  advantage of using their Japanese notes for the
  payment of their taxes for the current year." The
  Department held that the phrase cannot alter the law
  governing the payment of said taxes.
      Citing section 21 of Commonwealth Act No. 470, the
  Japanese Military Administration enforcement of tax
  laws of the Commonwealth, Instruction 37 of the
  Director General of the JMA, and international law,
  the Justice secretary holds that the government
  established by the Japanese army of occupation had the
  power to collect the real property tax provided for in
  the Assessment Law. "The military government in
  occupied or conquered territory has authority to
  promulgate laws and regulations for the collection of
  revenue, and may collect taxes and duties, for the
  support of military operation and of the government,"
  runs 67 Corpus Juris, 423.
      Valid payment of taxes in "Mickey Mouse" is upheld
  by 61 C. J. 963, 26 R. C. L. Sec. 335, p. 376 which
  says that "the legislature has the power to prescribe
  the kind of funds in which taxes shall be payable. It
  may declare that only gold and silver coin shall be
  receivable for this purpose, and in such cases the
  United States treasury notes are not legal tender in
  payment of taxes, although there is contrary
  authority. But in the absence of such restriction,
  taxes may be paid in any lawful current money,
  although the collector has no authority to accept
  anything else unless specially allowed by law."
      Executive Order No. 25 by the President of the
  Philippines dated November 18, 1944, decreed the New
  Victory Series of Philippine Treasury Certificates and
  the coins identical to pre-war issue then in
  circulation as legal tender, and prohibited
  transaction in Japanese currency. But then the same
  decree provides that it was only application to "all
  areas free from enemy occupation and control
  throughout the Philippines."
      Hence the Department rules "The real property
  taxes in question having been paid in municipalities
  not free from enemy occupation, although in Japanese
  military notes, were, therefore, paid in lawful
  current money."
  ===========================================
            Editorial
  ===========================================
  After sending yesterday's Gram, I spent some time
  looking for that scan that I made at the New York
  International Coin Fair. I could not find it. I did,
  however, find the scan that I made of Tom Warburton's
  note at Fest II. With a little luck, I can get Doug
  Bell to hang it at papermoneyworld.net so that
  everyone can see it. Of course I will publish a link
  when that happens. Hey Marcus, you could do the same
  with yours!
    Then I thought of a topic that Marcus mentioned that
  I did not discuss. As Marcus described, in the current
  WWII Remembered, we have a computer "sketch" of the
  Gibralter notes. Of course that was because we did not
  have an adequate illustration to use.
    I actually enjoyed fussing with the computer to make
  the sketch (and a few others in the book) and was
  pleased with the results.
    In keeping with the odd couple tag, Joe hated the
  sketches. To be fair, even though I like them, I would
  rather have had the real thing.
 
  Fred
  ===========================================
       Mail Call
  ===========================================
  Dear Editor,
     All is well now with the gram delivery, thanks. The
  last one, #804 was labeled at the top as 803. No big
  deal, just thought I'd pass it along.
    Thanks again & best regards,
 
  Aubrey
 
  Dear Aubrey,
    Thanks, but do not underestimate our ability to fix
  an unbroken widget. Indeed, I just noticed that 804 at
  first numbered 803 had the 803 date (Dec 14) so there
  is no Dec 15 Gram except that Dec 14 is listed as Sat
  AND Sun. See what I mean!
 
  Editor
 
  Dear Fred:
    Read your "run down" of my home town, Margaretville,
  in the 8/10/2002 MPCGam.
    I'll be posting your picture and the article at the
  library and elsewhere around town under the title
  "Open Season".
     You may want to stick to dining down Ulster way or
  in Kingston.
 
  Regards,
 
  Burr H.
 
  Dear Burr
    Wow, I did poke a little fun at the restaurants and
  a few other thing in the Gram that you mention. Now I
  feel really bad about it. Now that I realize how bad
  things really are there, I will try to be more
  careful. Man, it never occurred to me that it could
  take three months for an email to arrive in
  Margaretville!
    Your statement about the library was particularly
  funny because the library was specifically discussed
  in part I of my Margaretville travelogue. I wish that
  I could send it to you, but I do not even know when it
  was published. Possibly Phil Goldstein can send you a
  copy. Heck, both stories might be on his web site
  (IWANTMYMPC@aol.com).
    Thanks for writing.
 
  Editor
 
  Dear Editor,
 
  Just to fill out Marcus's article on the Gibraltar.
 
  I have read or been told that the Gibralter POW Camp
  was mainly used as
  a
  holding transit facility mainly for U boat and aircrew
  captured by the
  naval
  units.
 
  Cambell has the more accurate image of the note (sorry
  Fred). The
  'Specimen'
  note is  as described by Marcus, the overall size is
  99 x 88mm, the
  outlined
  area is 87 x 77mm. In the border created  is  ' G.C.
  2m. 4/42 (10203).
  '.
  You can just see traces of this bottom left of Cambell
  reproduction.
  One can
  guess if there is any meaning to this. I would
  speculate G.C. means
  Gibraltar Command and 4/42 is a date April 1942 and
  one can further
  speculate ther would be very little need for POW
  holding facility
  previous
  to this date. ( I'll try to find out from other
  sources when the camp
  was
  created.Cambell says April 1942.)
 
  Marcus can I have the size of your note please?
 
  Tom Warburton
  ===========================================
      CALENDAR OF EVENTS
  ===========================================
  2002
  FUN Florida United Numismatists, Orlando, 9 - 12Jan
  2003 Confirmed table holders and attendees [Leo May
  (table), Fred Schwan (table), David Seelye (table),
  Larry Smulczenski (table w/Schwan), Harold Kroll,
  Marcus Turner, Howard Daniel, David Amey, Rod and Wes
  Hardy, (with table), Al Glaser, Bill Yanchick, Ian
  Marshall [with table] others please confirm.
 
  CPMX 9: 20 - 23 February, Chicago, IL
 
  MPC Fest IV: 28 Feb - 2 March, Port Clinton, OH
  Fest Registrants: Doug Bell, Joe Boling?, Guido
  Crapanzano?, Dick Freyser, Philip M. Goldstein$$, Gary
  Hicks, Harold Kroll, Jack Lippincot, Kevin Maloy, Leo
  May$$, Fred Schwan, David Seelye, Nick Shrier, Larry
  Smulczenski$$, Warner Talso$$$, Marcus Turner, Tom
  Warburton, Mark Watson, Bill Yanchick, Tom Koch, Nancy
  and John Wilson?, Bill McNease, Cuneyd Tolek?, Wenell
  Wolka?, Al Glaser.
    Registration fee: $148 double occupancy $198 single
  occupancy (including meals and motel). Payments may be
  sent to BNRPress, 132 E. Second St., Port Clinton, OH
  43452 or via PayPal to fredschwan@yahoo.com. Suggested
  airports in order of desirability: Toledo, Cleveland,
  Detroit (attempts will be made to provide ground
  transportation to/from these airports) $$ = Paid
  Running total: 26, ?=new fester (running total 5 new
  Festers).
 
  ANA National Money Show, March 21-23, 2003, Charlotte
  (NC) Convention Center, Contact ANA Convention
  Department at convention@money.org or
  JoeBoling@aol.com for forms to exhibit. Hours are
  10-6:30 Friday & Saturday & 10-2 Sunday. Hotels are
  The Westin Charlotte (704-375-2623) and the nearby
  Hampton Inn Charlotte Uptown (704-373-0917). Howard
  Daniel will be manning a joint NI/NBS/IBNS club table
  where Gramsters can meet each other. He is also
  conducting a joint NI/IBNS meeting on Saturday and
  invites all Gramsters to the meeting's show and tell
  session and to meet other collectors with similar
  interests.
 
  Masstricht April 4-6, Valkenburg, The Netherlands,
  contact Jos Eijsermans, Box 3240, NL 5930 Tegelen
  Netherlands
 
  Military Numismatics Summer Seminar Session I dates
  are Saturday, June 28, to Friday, July 4; session II,
  Saturday, July 5 to Friday, July 11, 2003
  Link for more and general information:
 
  http://www.money.org/sumsem2003.html
 
  Link to photos from Seminar II
  http://www.money.org/summer2002images5.html
  ========================================
  2003 scholarship fund
 
  Donations of cash and numismatic material will be
  gladly accepted. Generally the numismatic material is
  auctioned at MPCFest, but might be sold via ebay or
  other places. Your scholarship donations help the
  hobby by sending qualified individuals to the ANA
  summer seminar military money class.
   Except for unavoidable charges like ebay fees, 100%
  of your donation goes to scholarships.
 
  2003 Scholarship Donors
  Ed Hoffman
  RA Medina
  Dick Freyser
  Larry Smulczenski
  David Seelye
  Howard Daniel
  Steve Feller
  Warner Talso
  Pam West
  Mr. 691
  Leo May
  John & Nancy Wilson
  Max Spiegel
  Gail Baker
 
  Contact me at: "Marcus Turner" maturner@indy.rr.com
 
  Checks should be made out to the "Military
  Numismatists Scholarship".
  or
  Marcus Turner
  8103 East US Highway 36
  Suite 163
  Avon, Indiana 46123
  USA
  ===========================================
         MPC ANA Museum Project
  ===========================================
  Below is a list of the MPC holdings in the ANA Museum
  at this time. It goes without saying that donations of
  additional notes will be most welcome.
 
  Series 100 - [50 sen]
  Series 461 - 5 cents
  Series 471 - None
  Series 472 - [5 cents]
  Series 481 - 5 cents, [10 cents,] 50 cents, $1
  Series 521 - 5, 15, 25, 50 cents
  Series 541 - 5, 10, 25 cents
  Series 591 - NONE
  Series 611 - NONE
  Series 641 - 5, 10, 25, 50 cents, $1, $5, $10
  Series 651 - [$1]
  Series 661 - [10, 50c], [$5], $10
  Series 681 - 5, 10, 25, 50 cents, $1, [45]
  Series 691 - [$1, $5, $10, $20]
  Series 692 - 5, 10, 25, 50 cents, $1
  Series 701 - [$1, $5, $10, $20]
 
  [50c etc.] = notes donated by Gramsters
 
  contact
 
  Chris Connell
  ANA Museum Collections Manager
  818 North Cascade Ave.
  Colorado Springs, CO 80903-3279
 
  collections@money.org  (719) 632-2646
 
  ===========================================
                RESEARCH
  ===========================================
  Papermoneyworld maintains an innovative interactive
  data base of all military payment certificates.
  Everyone is invited to enter notes in their possession
  or that they have observed.
 
  Visit the site at:
 
  http://www.papermoneyworld.net/user/default.asp
 
  this project is financially supported by David Seelye
  www.thempcman.net, coinman@rochester.rr.com
 
  ===========================================
  Subscription information:
  ===========================================
  You can enter an email address to receive the gram by
  using the link below. Use this to change your address
  (add the new one), add a friend or enemy.
 
  http://www.papermoneyworld.net/WebMailList/Default.asp
  =========================================
  HOT CONTACT LIST - DEALER & RESOURCE LIST
 
  Below is the BNR Press Hot Contact List. This list
  serves several functions. Obviously it is an outreach
  by the dealers listed for your business. Most of them
  buy and sell MPC. Others organize shows or publish
  periodicals, or furnish information dedicated to this
  field. They have supported the new Comprehensive
  Catalog of Military Payment Certificates with their
  advertising.
 
  They deserve your support and patronage!
  Name phone fax / cell email
  Allens (614) 882-3937 (614) 882-0662 info@allens.com
  American Coins & Collectibles (800) 865-3562
  American Numismatic Ass'n(800) 367-9723 ana@money.org
  Guy Araby(562) 945-7891(310) 508-0018
  guyaraby@earthlink.net
  Bob Baker(713) 864-3122
  Ken Barr (408) 272-3247 ken@kenbarr.com
  Fred Bart (810) 979-3400
  Dick Balbaton(508) 699-2266 (508) 643-1154
  RBalbaton@aol.com
  Keith and Suzanne Bauman (248) 647 8938
  tnaksbauman@earthlink.net
  Joe Bissell (602) 440-0442 (602) 494-9103
  BNR Press(419) 732-6683 (419) 732-6683
  fredschwan@yahoo.com
  Remy Bourne(800) 789-7070 (763) 789-4747
  Ed Carne (614) 882-3937 (614) 882-0662 info@allens.com
  Champion Stamp (212)489-8130 (212) 581-8130
  Cookie Jar Collectibles (301) 604-9225
  cjcpi@comcast.net
  Guido Crapanzano [39] 2-8056228 [39] 2-4459856
  Currency Dealer Newsletter (310) 515-7369
  David F. Cieniewicz(205)852-7015
  CGC (602) 493-4758 (602) 494-9103
  sales@gradedcurrency.com
  Mike Cummings (863)603-9899 (863) 603-9880
  mpccoin@hotmail.com
  Cygnet Charters(419) 734-2422
  Ray Czahor (301) 604-9225 cjcpi@comcast.net
  Doric Coins & Currency (508) 699-2266 (508) 643-1154
  FUN(407) 321-8747
  Philip M. Goldstein : (845) 586-4672
  iwantmympc@aol.com
  Great Lakes Bank Note Company(419) 732-6683 IBNS
  joeboling@aol.com
  Essie Kashani(909) 627-3996 (909) 627-2776
  kashani10@aol.com
  Lowel Horwdel (765) 583-2748 (765) 583-4584
  horwdel@inshightbb.com
  Lyn Knight(800) 243-5211
  Krause Publications (715) 445-2214 (715) 445-4087
  bnr@krause.com
  Harold Kroll(251) 649-5134 HARBONS@aol.com
  Leo May (305) 271-8391(305) 720-0695 LeoMayEnt@aol.com
  or Wide World of Banknotes
  Ian Marshall(416) 445-0286 (416) 445-0286
  iam@total.net
  Memphis Coin Club (901) 757-2515
  MPCGram (419) 732-6683 MPCGram@yahoo.com
  Pomexport Ltd. 1-201-641-6641 / Fax: 1-201-641-1700
  E-Mail: Info@pomexport.com // website:
  http://www.Pomexport.com
  Bob Reed(504) 361-5684 bobreed@rrcoins.net
  Fred Schwan (419) 732-6683 (419) 732-6683
  FredSchwan@yahoo.com
  David Seelye(585) 594-1987 (585) 594-2311
  coinman@rochester.rr.com
  Richie Self (318) 868-9077
  R. M. Smythe(800) 622-1880 (212) 908-4047
  www.smytheonline.com
  Mel Steinberg & Son(415) 453-9750 (415) 457-4432
  melsteinberg@mindspring.com
  Military Trader(800) 334-7165
  Scott Winslow Associates (603)472-7040 (603) 472-8773
  scott@scottwinslow.com
  George Warner(307) 672-3700
  Pam West [44] 0208 641 3224[44] 0208 641 3224
  pamwestbritnotes@compuserve.com
  =======================================
  POST / BASE EXCHANGE(PX/BX/NEX)
 
  Dump your dupes! Your classified advertisement for
  items for sale, purchase or trade will be run here for
  free. Send your ads to the gram. This service is for
  everyone, most humble dealer or most advanced
  collector. The point is to make the gram more
  interesting. In all cases confirm your order via email
  first.
 
  FOR SALE:
 
  I have extra ship chits for sale/trade as follows.
  Will sell at price
  below or will trade for equivalent items:
 
  U.S.S. Wyoming .05 Soda Fountain Only     mint /$35.00
  U.S.S. Henderson .05 Ships Service             AU
  /$25.00
  U.S.S. Tangier (AV8) .05 Ship's Service
  Mint/$30.00
  U.S.S. Melville  .05 Ship's Service Store
  Mint/$30.00
  U. S. S. Plattsburg   Mess   (no value/mess ticket)
  believe to be from
  WWI/$35.00
 
  Tom Koch
  kochfam@gte.net
  425/228-5946
 
  Series 651 Twenty-Five Cents Note in UNC. Have three
  (3) available:
  SPECIAL FOR GRAMSTERS: $550.00 POSTPAID.
 
  Series 651 $5.00 Notes in AU/UNC Four (4) Available
  SPECIAL FOR GRAMSTERS: $125.00 POSTPAID
 
  Thank you.
 
 
 
  Continental Coin Investors, Inc.
  3123 N. HWY 98
  Lakeland, FL 33805-2103
 
  Tel 863-603-9899
  Fax 863-603-9880
  Toll Free 866-603-9899
 
  WEBSITE: www.internet4coins.com
  Email: mpccoin@hotmail.com
  Email: mpccoin@ozline.net
 
  $ 10.00 Series 521 MPC Note please contact
  camiller05@hotmail.com
 
  WANTED SECTION:
  Collectors may submit lists of items wanted for their
  collections for listing here.
  Dealers and collectors who have these items, are then
  encouraged to list them for sale in the above section
  as a reply.
  Wanted listings will run for a period of 1 month.
 
  WANTED Rendezvous with Destiny MFC Series 022 souvenir
  notes. Paying up to five times face value. Put your
  for sale notice in the Gram.
 
  I would like to list my Christmas want list.
 
  I'm looking for the following notes:
 
  Series 100 Supplemental A yen - the 100 yen note.
  Series 100 Supplemental B yen - the 1,000 yen note.
  Series 521 .25 cent, 3rd printing.
  Series 521 .50 cent, 2nd printing.
  Series 521  $5.00, 2nd printing.
 
  Thank you, I hope someone has these notes for sale.
 
  Gary
 
  Wanted :  Japan Occupation Malaya 10 cent 2 letters ,
  Burma 1 & 5 cent 2 letters ! High grade preferred !
 
  Looking to buy 1 each all EVEN and all ODD serial
  numbers on a Series 681 $1note, Uncirculated or
  better. Also, I personally consider any zero in the
  serial number to be an even digit.
  ===========================================
  MPC CATALOG CORRECTIONS & ENHANCEMENTS
 
  Page 18, Bottom - Users of Military Payment
  Certificates
  Check marks were omitted from production copies of
  books. Please check off the following:
  Australia: 641, 661, 681, 692
  Canada:461 through and including 591
  Korea: 641, 661, 681, 692
  New Zealand:641, 661, 681, 692
  Thailand: 641, 661, 681, 692
  United States: All
  (date listed: 02 APRIL 2002)
 
  Page 201, Bottom Right - Very last sentence on this
  page
  Two serial numbers listed for the second printing of
  Series 472 .50 cent notes. The first serial number
  listed is obviously in error as a nine digit number:
  C040351392C
  Correct Serial Number is: C04035139C
  D Freyser (date listed 10 April 2002)
 
  Page 207, #833/4 - Series 481 .25 4th Printing
  (table listing serial number breakdowns) line 5
  Start Number is incorrect. It appears as:
  (start) D14784001D(end) D14784000D
  Correct start number should be: D09408001D
  PK6 (date listed: 03 APRIL 2002)
 
  Page 214, #855/r2 - Series 541 $1 Replacements,
  Ending serial number is incorrect
  Correct number is F1112000
  (date listed: 02 APRIL 2002)
 
  Page 220, #884/2r - Series 641 .50 Replacements
  On page 284, it is broken down into 2 printings.
  That's correct, BUT, on page 220 he lists only (1)
  printing reported. It should "list" both first and
  second printings.
  Guy Araby (date listed 04 APRIL 2002)
 
  Page 287, Series 661 Series Summary, 25 cent note: the
  "list" shows "#CU as 10(7) . It should read, 8(7). As
  only 8 are known in CU. Just recount P.289.
  Guy Araby (date listed 08 APRIL 2002)
 
  Page 398, Series #541 $10 on "UNC." price is $2500,
  on P.214 the UNC. price is $3500. Also the rest of the
  prices don't match all the way to "VG" on this issue.
  They should be the same price.
  Guy Araby (date listed 08 APRIL 2002)
  ===========================================
  MPC Gram Staff:
 
  Publisher:
   Fred Schwan -
  MPCGram@yahoo.com
  Editor:
   Philip M. Goldstein -
  IWANTMYMPC@aol.com
  Subscription Manager:Doug Bell
  -
  doug@papermoneyworld.net
  Tuesday Columnist : Joe
  Boling -
  JoeBoling@aol.com
  Thurski Columnist: Larry
  "Ski" Smulczenski - skifla@prodigy.net
  Friday Columnist:Fred
  Schwan -
  MPCGram@yahoo.com
  Critic:
  Harold Kroll -
  HARBONS@aol.com
 
  Scholarship Coordinator: Marcus
  Turner -
  maturner@indy.rr.com
  Index & Back Issue Manager:vacant
  Webmaster & Technical Advisors:Doug Bell "Wiz" -
   doug@papermoneyworld.net
 
   Russ Walsh -
  russ.walsh@gte.net
  Fact Checker: Warner Talso -
  Calendar Coordinator: John & Nancy Wilson -
  The Boss: Judy Schwan
 
 
  =====
  MPC Gram is published by BNR Press and papermoneyworld.com as a free
 service to the community of military money collectors. Your suggestions,
 criticisms, complaints, editorial contributions, letters, and even praise
 are very welcome. The entire contents including linked illustrations are
 copyright protected by the publishers. In the case of contributors, the
 copyright is protected on behalf of the creators. Please send all
 correspondence regarding the gram to MPCgram@yahoo.com. Thank you very
much
 for your participation.
 
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