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Angelo Panelli was a stamp forger (or at least forgery seller) initially from San Remo (Italy) and later in Milan from the early 1920's to around 1940. He was born on 11 May 1894 in Milan and lived in San Remo later according to The Oneglia Engraved Forgeries by Lowe and Walske. He sold products from the forgers Fournier and Oneglia. Many of the forgeries made by Oneglia were originally attributed to Panelli. His name is also spelled Panelli Angelo sometimes (even on his envelopes).
Handwritten letter from Panelli on the back of a Tomato advertisement label, dated 7 April 1923, including some forgeries of Benin similar to the one mentioned in 'Philatelic Forgers, their Lives and Works' of V.E.Tyler (image obtained from a Rumsey auction). The attached forgeries appear to be Fournier forgeries.
The letter reads:
PANELLI ANGELO Cassella Postale, N. 1. San Remo, 7 APR 1923.
I take the liberty of asking your attention on the fac-similes (imitations) of the stamps of French Coloniesno in use as samples enclosed.
Price per sets of
13 pieces 1 shill
4-6 id 1 shill
4-6 id, with overprinted 1/2 shill
and I can send 25 differents very complete sets of all french colonies, also the same with differents overprinted, variety, errors, etc. Settlement in English money please. I exchange my imitation for others but only for nice and very fine imitations of all countries.
Special offer: 1 Booklet with 20 complete sets differents only l Pd.
If you no like my types please send in retour the stamps enclosed, or send 1 shill in balance. Yours truly,
A similar letter also appears in the American Philatelist, Vol. 36 (6), March 1923, page 292; but here the currency is also indicated in US$.
Letter from Panelli Angelo posted in 1921.
Some examples of forgeries that were previously attributed to Panelli, but probably produced by Oneglia:
I've been told that these are Panelli forgeries of British Columbia, note the very clear '35' numeral cancel (I've also seen them with a much blurrer cancel though); In the 2 c value, the surcharged 'TWO CENTS.' is too broad when compared to a genuine stamp.
Forgery of the 96 c, with slightly different lettering, note for example the "96" or the "S" of "POSTAGE".
Forgery of the 12 c, with different '1' and different lettering. On the backside a greasy printed(?) watermark is visible.
Other Panelli (Oneglia?) products of British Guiana with the 'INLAND REVENUE' overprint.
Forgeries of New South Wales. Made by Panelli or Oneglia? A similar forgery (same facial expression) of the 2 p value can be found in Philatelic Forgers, Their Lives and Works by V.E.Tyler in which it is attributed to Angelo Panelli.
This forgery type exists engraved and lithographed.
The Oneglia Engraved Forgeries by Robson Lowe & Carl Walske (1996, 104 pages)
'Philatelic Forgers, their Lives and Works' by V.E Tyler.