Postby blakstone » Sun Jun 13, 2010 4:15 am
The spoon dates to the period of the earliest marks: 1798-1809. Each time a new series of marks was introduced, France conducted a brief period wherein all silver bearing the old marks could be struck with a special “census” mark exempting the pieces from duty. After this brief “census” period, however, the old marks were considered invalid and any item presented for sale which bore neither the new marks nor the most recent census mark was considered unmarked and subject to duty.
As your spoon does not bear the "census" mark for 1809 or 1819, it was considered unmarked when offered for re-sale sometime between 1819 and 1838. It was thus re-assayed, subjected to the appropriate duty, and struck with the then-current (1819-1838) marks.
Note, however, that it does bear the next census mark - the giraffe’s head - used at the introduction of the 1838 marks; this suggests it was still in the hands of the dealer who had paid the re-marking duty and who was doubtless eager to avoid having to pay it yet again!