Quebec Tobacco Tax Stamps, Die 4 "Crown Above Crest", Set of 7, 1940, unissued plate proofs on card. Eight values were originally approved including a 1c value, however; the one-cent value has not been reported to exist. Of the other seven values -- two cents through 25 cents -- only one sheet of each value printed on card paper was known, which has now been separated into singles, pairs and blocks.
The CARIS (Canadian Revenue Identification System) identifiers for this set of 7 are PQCT2-PQCT8
Take note that these stamps are very small, with the design being approximately 9mm x 13.5mm. If issued, these would contend as being the second smallest Canada Revenue stamp, with the Alberta Prosperity Certificate stamp being the smallest.
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Moreland Stamps
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