Only a few examples of many possible ones are shown here. After 1945, there were more occupation zones than anyone would believe today. My Fiscal Philatelic Baden Book, published in 2015, shows these almost forgotten but at the time still existing occupation zones.
French Occupation Zone in Germany
First, the French occupation area was divided into the provinces Baden (capital Freiburg), Württemberg-Hohenzollern (Tübingen), Palatinate-Rheinhessen (Neustadt), Rhineland and Hesse-Nassau (Bad Ems) and Saar (Saarbrücken). In 1946, under the supervision of the French military government, the states of Baden, Württemberg-Hohenzollern and Rhineland-Palatinate and Saarland, which had been spun off in February 1946 with tacit toleration of the Allies from the French occupation zone and as Saar protectorate (Protectorate de la Sarre, Government of Militaire de la Sarre (GMSA)) was subordinated to a special regime with the aim of incorporating it into the territory of the Fourth French Republic.
In July 1946 parts of the districts of Trier, Saarburg and St. Wendel were spun out of the French occupation zone and connected to the Saarland. In some border regions to Luxembourg, Belgium and the British occupation zone z. For example, there have been efforts by the population to leave the French zone and become part of an economically better-off region. In the Palatinate 1946/1947 there were efforts for a separation of this province. Only slight interest in the population and energetic rejection of the military government ended the separatist plans. There was also a French sector in Berlin in the West Berlin districts of Reinickendorf and Wedding next to the sectors of the US, Britain and the Soviet Union. In 1948, the Palatinate in Rhineland-Palatinate was incorporated.
On May 23, 1949, the federal states of Rhineland-Palatinate, Baden and Württemberg-Hohenzollern became part of the Federal Republic of Germany. As early as 1952, the states of Baden and Württemberg-Hohenzollern merged with the state of Baden-Württemberg, formed by the American military government, to form Baden-Württemberg. The Saarland joined the Federal Republic only after 1957, after rejection of the Saar statute in a plebiscite carried out on 23 October 1955. The French occupation zone also included the Bavarian district of Lindau. This served as a connection corridor to the French, occupied zone in the west of Austria. The reintegration of the district to Bavaria took place on 1 September 1955.
1947 Gerichts Kosten Marken OBERREGIERUNGS PRÄSIDIUM PFALZ
1947 Court Coats Stamps UPPER GOVERNMENT PRESIDENTIAL PALATINATE
Picture background: Trademark costs stamps from the Palatinate and Rhineland-Palatinate with the image of the goddess Justitia blindfolded. Justitia is the Roman goddess of justice and justice. It is therefore the symbol of justice. Justitia is shown with her eyes blindfolded, holding a balance in one hand and a straightening sword in the other. This is to clarify that the law without the reputation of the person (blindfold), after careful consideration of the state of affairs (Libra) spoken and finally enforced with the necessary severity (Richt sword).
Inscription: OBERREGIERUNGS PRÄSIDIUM PFALZ, GERICHTS KOSTEN MARKE. Year 1947, currency code: 20 RPF (ReichsPFennig) as well as 5, 10 DPF (Deutsche/German PFennig) on RPF (ReichPFennig) and 2, 3, 10 DM (Deutsche/German Mark) on 2, 3, 10 RM (ReichsMark). With the high values always hand devaluation, with the small values with authorities stamp, Perforation: 11 ½, without watermark. Dimensions: 21.5 x 28.5 mm and 38 x 28mm.
Here without the changed currency code in 1947, therefore RPF for (ReichsPFennig).
So there has been another and not yet listed edition in the Erler Catalog
1948 GERICHTS KOSTEN MARKE LANDESREGIERUNG RHEINLAND – PFALZ
1948 Court Costs Stamps COUNTRY GOVERNMENT RHINELAND – PALATINATE
Inscription: LANDESREGIERUNG RHEINLAND- PFALZ – GERICHTS KOSTEN MARKE. Year 1948, Currency code: 20, 50 DPF (Deutsche/German PFennig) and 1, 5, 50 DM (Deutsche/German Mark) at 20, 50 RPF (ReichsPfennig) and 1, 5, 50 RM (ReichsMark). Stamp and handwritten cancellation. Perforation: 11 ½, without watermark. Dimensions: 21.5 x 28.5 mm and 38 x 28mm.
1949 GERICHTS KOSTEN MARKE LANDESREGIERUNG RHEINLAND – PFALZ
1949 COURT COSTS STAMPS COUNTRY GOVERNMENT RHINELAND – PALATINATE
Inscription: LANDESREGIERUNG RHEINLAND- PFALZ, GERICHTS KOSTEN MARKE, Year 1949, currency code: 5, 50 DPF (Deutsche/German PFennig) and 1, 2, 3, 5, 10, 20DM (Deutsche/German Mark) on 5, 50 RPF (ReichsPfennig) and on 1, 2, 3, 5, 10,20 RM (ReichsMark). Stamp and handwritten cancellation. Perforation: 10¾, without watermark. Dimensions: 21.5 x 28.5 mm and 38 x 28mm.
1950 GERICHTS KOSTEN MARKE LANDESREGIERUNG RHEINLAND – PFALZ
1950 COURT COSTS STAMPS COUNTRY GOVERNMENT RHINELAND – PALATINAT
Also this issue was not listed in the Erler Catalog
Same Design, color change, Inscription: LANDESREGIERUNG RHEINLAND- PFALZ, GERICHTS KOSTEN MARKE. Year: 1950, currency code: 1 and 3 DM (Deutsche/German Mark), footbridge perforation.
The French zone always went its own way in spending tax stamps.
Canceled district court Wuppertal 20. Frb. (February) 1951
Allied occupation zone Berlin
The four occupation zones of Berlin in the Four Powers Status
Embossed: The Justitia in the left hand the Libra, in the right a straightening sword. The balance is about enough that the litigation will make its decisions after a careful review of the situation. The bar of Libra used to be horizontal, while today it tends to be sideways. The reason: “In doubt for the defendant”. The straightening sword stands for hardness and assertiveness. In some illustrations, the Justitia also wears a blindfold, which is supposed to stand for, is ultimately spoken without respect of the person the right.
Inscription: KAMMERGERICHT BERLIN
GERICHTS KOSTEN MARKE für ganz Berlin (Großberlin) nach 1945
COURT COSTS STAMPS for the whole of Berlin (Greater Berlin) after 1945
1946. GERICHTSKOSTENMARKE KAMMERGERICHT BERLIN. Issue for all four sectors of the city Berlin. Center embossed (Justitia). Watermark: 5Pf. To 3RM ascending step lines, 5RM to 50 RM descending steplines. Perf. 13. Dimension 21 x 27mm. 5, 10, 20, 50 Rpf. and 1, 2, 3, 5, 10, 20, 50 RM.
Advance payment to the district court in a bailout in 1948:
1948 GERICHTSKOSTENMARKE KAMMERGERICHT BERLIN mit handschriftliche Hinzufügung „West“. 1948 Court costs mark chamber court Berlin with handwritten addition “West”
Monetary reform, previous issue with red manuscript „West“. Thus far not all values have been seen with this manuscript „West“. It is however, probable that they exist.
5, 20 and 50 Rpf. (Reichs- Pfennig) Court Stamps from 1946. West court revenues
1948, curious same revenue, handwritten 1 RM Ost (Reichs- Mark) and nowhere listed!!
Court stamps from 1946. EAST court revenues
1948. Because of loss of mortgage letters the court costs advance calculation.
Court Stamps from 1946. WEST court revenues
1949 Neue Ausgabe, KAMMER- GERICHT BERLIN, GERICHTSKOSTENMARKEN WEST
1949 New edition, CHAMBER COURT BERLIN, COURT OF JUSTICE WEST
1949. Issue for the western sectors of the city. Year, date and value in black. Watermark quatrefoils. Perforation 13. Dimension 21 x 27mm. 5, 10, 20, 50 Pf. West, 1, 2, 3, 5, 10, 20, 50 DM West.
Court Stamps from 1949
1949, 70 DM WEST (Deutsche Mark West) are charged as court expenses disbursements to the court
1952. General Court fee stamp design for the FRG (Federal Republic of Germany) and West Berlin
Value, year, date and „BERLIN“ in black.
Every year a new year date, here from 1956
Dimension 5, 8, 10, 20, 50 Pf. (20,5 x 27mm). Perf. 13 x 13 ½.
Dimension 1, 2, 3 DM (21,5 x 27,5mm), Perf. 13 x 13 ½. Underprint lilac.
Dimension 5, 10, 20, 50 DM (32,5 x 22,4 mm), Perf. 14. Underprint lilac.
Watermark quatrefoils.
These general court costs marks of the countries of the FRG (Federal Republic of Germany) were considered as permissive and could therefore be used before each court in the whole Federal Republic (Germany) as court costs marks.
Here is a receipt from the common letter acceptance point of the judicial authorities in Berlin, Charlottenburg 5 with the postal entrance postmark 1956
1977. Court stamps from 1975. Voucher from the district court Charlottenburg with bonded court costs stamps country Berlin over 600 DM (German mark) Westmark, because of proof fuse after a mansion fire. The one hundred court costs mark was introduced 1972.
2002 /2003 Court stamps for reunited Germany
Uniform and general court costs marks of the Lands of the Federal Republic of Germany after the reunification with the GDR (German Democratic Republic) 1990 were again considered as permissive and could therefore be used before any court in the whole Germany as Justice Court costs marks.
Source: https://de.wikipedia.org/wiki/Besatzungszone, Wolfgang Morscheck Bad Säckingen Germany, Erler/ Norton Catalogue of the Adhesive Revenue stamps of Germany VII. Court Fee Stamps after 1945