The stamps of Carpatho-Ukraine, 1939-1945, Background
The stamps of Carpatho-Ukraine, 1939-1945, The National Assembly Issue
The stamps of Carpatho-Ukraine, The Yasinia Local Trident Overprints
The Uzhhorod Provisional Overprints
Considerable discrepancies occur among catalogs as to how many basic Hungarian stamp releases were overprinted by the NZRU. Some compilations list all of the dozens of revenue stamps that were prepared. Others ignore most of these stating that they were essays and therefore never put into postal circulation. No two listings are the same and this has caused a great deal of confusion among philatelists.
Nevertheless, there are basic characteristics of these overprints that everyone does agree upon. The Uzhhorod overprints all consist of three lines of Ukrainian text: “Poshta Zakarpatska Ukraina” (Post of Transcarpathian Ukaine) plus a denomination. (Although not indicated, the value is in Pengő and/or fillér.) Three distinct overprints (A, B, and C – see Figure 
were employed. Overprinting of Hungarian stamps took place at two different times in two different printeries. That is about all that can be stated with certainty, as the various experts are in disagreement about the specifics.
Figure 8. The three Uzhhorod overprint styles.
First Edition. The overprinting of the First Edition, consisting of overprints A and B, began on 1 February 1945 (10 February according to some accounts) in the state printing shop, Litografia Lam. This was a rather limited edition as stocks for the overprinting were drawn only from post offices in the vicinity of Uzhhorod. Seventeen different Hungarian postage stamps, six postage due stamps, and three revenue stamps were overprinted into First Edition Uzhhorod Provisionals (Figure 9). Additionally, numerous other revenue stamps were prepared but not released.
Figure 9. First Edition stamps.
The First Edition stamps were overprinted in vertical strips of ten. Frequently, smaller units were pasted together to form strips for overprinting. Four major types (I through IV) and several subtypes of the A-overprint are known (Figure 10), primarily due to a shortage of capital letters (increasing the number of collectible varieties to well over 150). The following types and sub-types are recognized by most collectors:
Type I - Normal; initial capital letters without serifs (positions 3, 5 early, 7, and
Type IA - Broken н in Україна (position 5 late)
Type II - З in Закарпатська with serifs (position 2).
Type III - П in Пошта with serifs (positions 4 and 6).
Type IIIA – Missing final а in Закарпатська (position 1).
Type IV - Serifs on both Пошта and Закарпатська (positions 9 and 10)
Figure 10. Types and subtypes of Overprint A. Click to enlarge.
Figure 11. Broken letters
Note: Some authors also list a Type Ia (breaks in П and ш of Пошта), which occurs in both the first edition (position 3) and second edition (see Figure 11). We choose to omit this and other minor varieties from the listings. (For more information on other overprint varieties, see references 21, 22, and 24.)
Various sources have reported the angle of the 2nd and 3rd lines of the A-overprints as follows: 34 to 36 degrees (Blaha, Rauch, and Táborský), 36 degrees (Simády), and 38 degrees (von Steiden). Computer measurements of a representative sample of stamps shows multiple examples of every angle from 34 to 38 degrees, with the majority falling at 36 degrees. The 23- and 27-degree angles mentioned by von Steiden (as being scarce) remain unconfirmed.
Figure 12. Broken т.
Three small-format accounting revenue stamps (plus two unissued large-format accounting revenue stamps) were overprinted in a horizontal format for the First Edition. They display the numeral on the right side, and are designated as Overprint B, Type I. One sub-type, designated Type IA, exists (т broken to resemble a г, reading “Закарпагська”; see figure 12).
These overprinted revenue stamps were issued as ordinary postage stamps, and not as revenue stamps (or as official stamps as claimed in the Michel catalog).
In addition to these issued revenue stamps, several categories of Hungarian revenue stamps received Overprint A. These are considered to be unissued essays by most sources, although a few are known on cover. It seems likely that they were overprinted before the postage stamps, since Type IA (broken н in Україна) has so far not been found on any revenue stamp.
Watermarks
The basic Hungarian stamps used for overprinting exist with either or both of the following watermarks:
Figure 13. Watermarks on Hungarian stamps.
Watermark IX (Scott 210) is a pattern of detached double crosses. It can exist in up to four positions (based on the alignment of the pyramidal cross bases). On single stamps it is often not possible to identify the watermark position.
Watermark X (Scott 266) is a crowned coat of arms with double cross. It can exist in up to four positions (based on the direction that the cross on the crown leans). On single stamps, only two positions are identifiable.
Second Edition. Most references state that the Second Edition, consisting of overprints A and C, was released on 20 March 1945, but covers with Second Edition franking are known as early as 27 February. The second edition overprints were produced by a private concern, Földesi. However, some authors attribute the first edition to Földesi and the second edition to Lam (Figure 14).
Figure 14. Second Edition stamps.
These stamps were overprinted in vertical strips of five, and sufficient type was available so that the initial capitals were all in sans-serif. [A lone exception exists: The 2.00/80f value of the 1941 Churches set (catalog number 9) has serifs on the ‘З’ of Закарпатська, as in Type II of the first edition.]
As with the First Edition, sources differ about the angle of the 2nd and 3rd lines of the A-overprints: 30 to 36 degrees (Blaha, Rauch, and Táborský), 23 to 27 degrees (Simády), and 30 and 36 degrees (von Steiden). Computer measurements of a large number of stamps show virtually every angle between 24 and 40 degrees (25 and 33 degrees were not found). Clusters occurred at 28 to 30 degrees and at 37-38 degrees. Second edition overprints at 34 to 38 degrees are often difficult to distinguish from their first edition Type I counterparts. A knowledge of plating is required, which is beyond the scope of this article (see references 21, 22, and 24).
Only the three small-format revenue stamps received overprints – with numerals at the left – and they are designated as Overprint C, see Figure 13 above. (The broken “т” variety does not exist in this edition.)
The Second Edition overprinted a far more extensive variety of Hungarian stamps as stocks for the overprinting were drawn from post offices throughout Carpatho-Ukraine. Fifty-eight basic postage stamps (making 72 major catalog numbers as some values were overprinted with a second or even third value), ten postage due stamps, and three revenue stamps were used in creating the Second Edition Uzhhorod Provisionals. The Second Edition overprints were also applied to a dozen previously overprinted local Khust stamps of 1944.
Figure 15. Cover from Kvasy to Uzhhorod carrying a 60f Uzhhorod Provisional Second
Edition stamp . The 23.VII.45 date is pencilled inside the cancellation.
Forgeries
Although forgeries are known of the overprinted issues, none of them are particularly dangerous when comparisons can be made with known genuine material. In some instances the forgers exhibited their ignorance by printing forged Type II, III, or IV overprints on stamps that were not part of the genuine First Edition. Doubtful stamps should always be expertized.
Three different forgeries are known to the authors:
1. The common “Budapest” forgery, characterized by thinner letters, and taller, thinner numerals (Figure 16).
2. A forgery characterized by several deformed letters. Especially notable is the high center bar of the ш in Пошта. The numerals resemble the genuine in shape, but they are about 0.3 mm too tall. In one interesting variation, the forger added “1944” to the left of the numerals. At one time, some collectors thought that these were trial printings. So far, the authors have only seen these overprints in red on the 18f stamp (Figure 17).
3. A poorly executed forgery with many overinked and underinked letters. Known both without numerals and with “00” numerals. Here too, some collectors once thought that these were trial printings (figure 18).
Figure 16. “Budapest” forgery. Figure 17. Forgeries with deformed letters; with and without “1944”. Figure 18. Forgeries without value or with “00” value.
None of the forgeries were printed by typography (letterpress) as in the genuine.
The stamps of Carpatho-Ukraine, The National Council Definitive Issues