The Revenue Society POSTAL AUCTION No 13

with selected lots also featuring in a room auction at the Malvern Meeting

Closing date for postal / EMail bids: Thursday 16th May 2013 Auctioneer: Andrew McClellan
9 Orchard Road, Bromley, BR1 2PR, UK Tel: +44 (0) 20 8460 1844

Plate A

Ex 72

174

236

392

394

158

255

156

298

476

Ex 161

Ex 151

263

353

301

382

Ex 463

493

Ex 196

Ex 478

EMail your bids to auctionbids@revenuesociety.org.uk or bid by post using the enclosed form

Plate B

17 (reduced)

14

Ex 16

Ex 28

29

37

154

Ex 11

Ex 12

Ex 45

51

146

26

68

Ex 80

Ex 123

Ex 33

Ex 66

Ex 70

Plate C

44

52

Ex 81

Ex 102

115

Ex 139

157

121

Ex 84

361

473

Ex 100

Ex 165

Ex 197

Ex 218

Ex 241

150

Ex 159

160

Plate D

Ex 136

147

148

Ex 149

162 (detail)

155

Ex 168

222

Ex 223

POSTAL AUCTION No 13
Lot Description

The Revenue Society

Est () Lot
Austria 20

Thursday 16th May 2013

Est ()

Description

All world 1 Early to modern group of 100+ revenue / 11 cinderella stamps, slight duplication, good to fine 2 Early to modern duplicated group of 100 120+ adhesives, incl El Salvador, Indian States, Japan, fair to fine British Commonwealth 3 Early to modern group of 50 all different incl Barbados, Cyprus, Jamaica, Malaya, Malta, Mauritius etc, good to fine used 4 c1920 watermark proof: three complete impressions of script CA on plain paper Literature 5 Mansfield (2008), A Short History of the UK Revenue Key Types 1872-1985, new, published price 20 6 Collection of 12 books by revenue pioneer Harry Dagnall, incl The Taxation of Paper in Great Britain 1643-1861 (pub price 27.50), some non-philatelic content, new Aden 7

c1870 5kr stamp paper cut-out

Bahrain 21 1961 Isa bin Salman 50p & 1r, fine used with minor creasing (BF 23/4) 22 c1992 500f, 1d & 10d, fine used (BF 53/4, 56) Bangladesh 23 1981 Radio set of 4, u/m (BF 1/4) Barbados 24 1916 provisionals: 'Revenue' with stop on 6d, good used (BF 8) 25 1916 embossed: 6d, 1s, 2s, 2s6d, 5s & 10s, good to fine used (BF 24/27, 29/30) B 26 - - 20, couple of short perfs otherwise good used, scarce (BF 34) 27 1950 $4.80 Script, good used (BF 60) Basutoland / Lesotho 28 c2005 birds 20l, 50l & 1m, u/m, unlisted Bechuanaland 29 1961 R10 on 5, fine used (BF 71) Belgium 30 1970s Railway Parcel receipts x6 bearing 22 adhesives, values to 1000f, generally good condition Bermuda 31 1918-22 MCA 5s and 1924-32 Script 10s, good fiscally used (BF 4, 9) 32 1954 1 good used (BF 20) British Guiana 33 c1900 Medicine Duty 4c and 8c (BF 1/2) plus unlisted 8c duty (32c value) and 24c duty (96c value), good to fine unused and very scarce 34 - - 8c duty (32c value) black & red, fine unused strip of 4 (BF unlisted) 35 - - 8c duty (64c value) black & green, unused block of 8, slight faults and overall toning (BF 2) British Occupation of Italian Colonies 36 Eritrea: 1946 receipt bearing 1946 10c pair and 20c (BF 29/30), fine B British Solomon Islands 37 c1920 1s opt on GB general duty, unused with gum toning and a couple of shortish perfs but very scarce (BF 1) Burma 38

7 13

24

11 11 28 5

5 B 6

B c1945 2a, 4a, 8a and 1r, fine used (BF 13, 15/6, 18) 12

36

Arab Gulf States 8 1970s-90s group of 20 different, including Oman, Qatar and Yemen, good to fine

13 9 5

B B

Australia 9 Customs Duty: 1907-58 d and 1d perf 48 12, each in u/m folded sheet of 100, some perf separation (BF 3, 5) 10 - - 5d perf 12, u/m (BF 9) 8 11 Queensland: Impressed Duty 1895 QV 750 complete set of 63 to 500, fine used with embossed cancels (BF 1/63) 12 - - 1907 6d, 1s, 2s6d & 10s black on 26 blue-green, f/used (BF 112/3, 115, 119) 13 - - Stamp Duty 1873 10s perf 12 and 15 1899 Widow's Weeds 1d violet, good used (BF 32, 48) 14 - - Swine Sales 1965 1c mint (BF 11) 12 15 Victoria Stamp Duty: 1879-97 3s purple 13 on blue plus 2x 15s (one with pinholes) showing wmk sideways to R and L, good used (BF 7, 15) 16 - -1887 5 bicolour, 1909 1.10, c1914 16 5s6d and 8s, f/used (BF 62, 108, 121/2) 17 - -1966 $50 perf 11, complete u/m sheet 110 of 10, minor creasing, spectacular (BF 170) 18 Western Australia: 1880s-1930s 100 duplicated group of 40+, mainly Stamp Duty, plus 2 Tasmania cheques, good to fine 19 - -1903-5 1d opt Supreme Court (BF 1) 13 and 1917 Probate 3d & 1s (BF 32, 34), fine mint

150

55 48

30

85

39 40

India revenues used in Burma: Special Adhesive 1903 3r used on piece with 1914 8a and 4r, Rangoon cancel Court Fee: 1937 KGV 1a, 6a, 1r, 5r, 6r, fine mint (BF 1, 4, 7, 12/3) - - 8a, 1r & scarce 2r, used with punch cancels (BF 5, 7, 9)

28 10

The letter before the lot number gives the photo plate (A to H) where the lot is illustrated

POSTAL AUCTION No 13
Lot
41 42

The Revenue Society

Est ()
18 22 69 B

Thursday 16th May 2013

Est ()
18

Description
- - 1948 Chinthe 6r pair mint plus 8a x2, 12a used (BF 47/48, 54) - - 1974 photo 75p x3 and litho 25p x3, c1988 photo 50p x2, c1989 5k x2, c1990 1k x3, 2k x2, 6k x3, mint (BF 57, 61, 67, 89, 81/2, 90) - - c1990 1k, 2k, 3k, 5k & 6k, u/m (BF 81/4, 88/90) Insurance: c2005 INSURANCE opt on Special Adhesive 100k, mint, trivial creasing Notarial: 1989 25k fine used (BF 13); also Insurance 1974 10k value omitted (BF 48a) in u/m pair with slight faults Revenue: 1991 50p (BF 2) in u/m block of 8 plus Education 10k (BF 2) unused Savings stamps: c1948 4a elephant & 8a tractor, mint blocks of 4, plus surcharged single Share Transfer: 1937 KGV 1r & 5r mint, 4a used with slight faults (BF 2, 4/5) - - 1r (BF 4) x4 fine used on piece Special Adhesive: 1948 5r & 10r (BF 50, 52) used together on KGVI 7r8a stamp paper of India, cancelled 1952, fine - - 1953 500k, fine used (BF 75) - - c1997 1000k, fine used (BF 97) Stamp paper: c1920 India 60r paper opt Burma in large seriffed capitals (D&M unlisted), slight imperfections but unused and scarce thus - - 1929 KGV Government of Burma set of 7 from 8a to 100r, good to fine used (D&M 140/11 to 18) - - 1r, 2r and 5r plus Court Fee 10r and 25r, good to fine used (D&M 140/12-14 and 141/3-4) - - 1942-45 Jap Occ wmk C 5r and 10r fine used plus 50c used with faults (D&M 144A/5, 7, 11) - - 5r brown x2 showing different watermarks, fine used (D&M 144A/5 + unrecorded) - - 10r green x2 showing the two different watermarks as listed by Davis & Meech, fine used (D&M 144A/7, 19) - - 25r violet, fine used (D&M 144B/34) - - 100r brown, good used, very scarce (unrecorded by D&M) - - c1946 KGV opt MILY ADMN (D&M unlisted) 4a, 1r, 2r, 5r & 25r (faults) - - 1r, fine - - 1948 Chinthe set of 6 from 8a to 25r, good to fine used (D&M 146/2 to 7) - - Court Fee 25r, fine used (D&M 146/16) - - 1953 Chinthe 2k & 5k violet and 1k brown, fine used (D&M 147/5, 6, 15) Telegraphs: 1946 1a, 2a, 8a, 1r, 2r & 10r, fine mint (Hiscocks 1/3, 5/7)

Lot
68

Description

1904 Newfoundland Cigarette Excise '10' violet, couple of pulled perfs but u/m and scarce 1909 Quebec Prohibition 2c & 5c, usual slight faults (BF 2/3)

43 C 44

10 24

45

20

46 47

7 5

48 49 50

18 15 20

B C

51 52 53

18 22 20

Ceylon / Sri Lanka 70 1885-93 Judicial 1r/1000r & 5r/1000r, punch cancels, scarce (BF 61, 63) 71 1905 KEVII Telegraphs wmk MCA 10c, 20c, 40c, 50c, 75c, 1r, 2r50c and 5r, whole stamps, fine used (Hiscocks between 250/260) A 72 1924-27 Script 50r, 100r black and 100r purple & blue, fine fiscally used with perfin or punch cancels (BF 5/7) 73 - - 50r and 100r purple & blue, fiscally used with spike holes (BF 5, 7) 74 1927 5r, 10r and 20r (SG 365/7), fiscally used with perfin cancels 75 1938 small format 10r & 20r, good used with punch cancels (BF 8/9) 76 1950s QE2 20r and 50r, as BF16/17 but unlisted wmk Lotus Blossoms, fine used 77 1979 1000r, 1984 100r and 2002 50r, some faults, used (BF 31, 33, 41) B H

28 32

90

40 13 13 13 6

54

20

55

18

56

14

57

11

58

11

59 60 61 62 63 64 65 B 66

12 28 14 13 22 11 9 11

Canada 67

1900s Liquor strips x9 different, fair to fine condition

Cyprus 78 Ottoman documents x3: 1878 150 application for trial by Asst Commissioner Limassol, bearing 1k fixed fee negative seal; 1879 petition to Commissioner of Paphos, with 1k proportional fee seal; c1900 property document cancelled with negative seal for Sharia Court of Cyprus Nicosia; fine condition and very scarce 79 1878-98 group of 30 values to 2s6d all 80 used with Court, Customs or certifying officer cancels (BF between 1/23) B 80 1878 1d (single and block of 6), 2d, 3d & 20 6d, all opt Specimen, good to fine (BF 1/4SP) C 81 - - 1d, 6d block of 4, 8d; 1883 1p x3, 30 4p x2 (BF 1, 4/5, 17, 19) and Postal Surcharge 8d x2, 1p x2, 2p (BF 37, 46/7), good to fine used 82 1878-83 group of 18 values to 10s (BF 100 11, faults) all used with perfin cancels, many multiple strikes (BF between 4/19) 83 1879 petition to High Commissioner, 2d 75 fixed fee paid with QV adhesive (BF 2), folded through stamp otherwise fine, scarce C 84 1881 2s x2, 2s6d block of 8 and 5s x2 75 plus 1898 1s and 2s6d, all used with audit cancels, scarce (BF 13/15, 23, 25) 85 1912-21 KGV revenue key type 34 duplicated group of 47 to 45p (slight faults) incl some multiples (BF between 37/49) 86 1920s teachers' salary receipt pages 32 bearing 40+ adhesives (mostly postage & revenue), values to 1p; also 1931 hotel licence bearing P&R 1p pair, fine

Lots marked will be available for viewing and room bidding at the Malvern Meeting on 18th May

POSTAL AUCTION No 13
Lot
87

The Revenue Society

Est ()
16

Thursday 16th May 2013

Est ()

Description
1920s-60s passport pages x11 bearing visas for Cyprus (without adhesives), some with stamps for Turkey, Lebanon etc, fine 1924-28 1pi, 1934 1pi, 1938-51 1pi, 1pi, 2pi; postage and revenue stamps with fiscal cancels, good to fine (SG 106, 136, 154, 155a, 155b)

Lot

Description

88

Dominica 89 1878 crown CC set of 3, g/used (BF 1/3) Egypt 90

c1900 3pt Judicial stamp paper with embossed seal and COURT D'APPEL ALEXANDRIE cachet, punctured

El Salvador 91 1897 Timbre $1, 1904 Aguardiente del Pas 5c, 10c, 50c, $1, $5 (Forbin 135/6, 138, 140/1+), Cancelacin de Contratos 5c & $1, Premios y Seguros 1c, Profesiones $5, Operaciones y Documentos Diversos $1, Alcoholes 2c x2 & $1, fine unused (Forbin 34, 84, 88, 91, 104, 113, 143, 146) 92 1901-18 municipals to $1 x24 plus 4 imperf blocks, used or unused 93 c1920 Fomento cigarette tax 2c imperf Europe 94 Early to modern accumulation incl Finland, France, Russia, Spain (with stamp paper cutouts), 120 items total, fair to fine Fiji 95

10

8 4

Gibraltar 104 1884 30c, 1p25c, 1p85c, 2p50c, 5p plus 5p x2 var with scarlet value tablet, fine used on pieces (BF 1/2, 4/6, 6 var) 105 - - 1p25c and 1p85c x2 on complete Supreme Court documents, very fine (BF 2, 4) 106 1898 the scarce 1d plus 3d (faults), 1s, 2s and 4s, fine used on pieces (BF 9/13) H 107 - - 3d x2 strips of 3 (scarce multiples), 1s and 2s on complete Supreme Court documents, very fine (BF 10/12) 108 - - 2s x2 and 4s, fine used on piece with manuscript cancel for 1900 (BF 12/13) 109 Fiscal use of postage stamps: 1903-10 KEVII 1d, 2d, 6d x3, 1s x2, 2s x2 & 4s, good to fine on small pieces (between SG 50/73) 110 - - 1903 2s (1st printing) with oval Supreme Court datestamp on 1903 document, fine (SG 52) 111 - - 1909 1d x3 and 1s x2 (minor wrinkles), f/u on 1909 document, date stamps and perfin cancels (SG 61a, 67) 112 - - 1912-25 KGV 6d x2, 1s x2, 2s x3, 2s6d, 5s plus 3d Rock, good to fine on small pieces (between SG 80/113) 113 - - 1970s group of 68 definitives and commemoratives, values to 5, good to fine used Gold Coast 114 1899 values to 10s plus postage 20s x3 with revenue cancels, good to fine used (BF between 1/8) C 115 1903 Judicial 1d grey & red, mint with light corner crease, scarce value (BF 11) 116 1921-24 6d & 2s6d (SG 94, 97), each fiscally used on indemnity form Great Britain / United Kingdom 117 19th cent duplicated group of 50, mostly direct embossed on blue base paper with royal cypher 118 1880s-1960s group of 13 documents incl Chancery Court, Companies Winding Up, Foreign Bill, Judicature Fees etc, condition fair to fine 119 Direct embossed: 1893-1901 2s6d, 5s, 7s6d x2, 10s & 1 in vermilion on 4 parchment indentures, fine E 120 Embossed adhesives: 1890 6 and 6.10s opt Specimen, fine mint (BF 174/5 SP) C 121 1938 KGVI 8d unappropriated die, imperf black proof on card, fine 122 Companies Registration: 1921 4d wmk MIOR, perf 14, fine used, unlisted by Mansfield (BF 22 var) B 123 Consular Service: 1885 5s, plus twice underprinted 6d, 1s, 2s, 2s6d and 10s, good to fine used (BF 2, 5/8, 10) 124 - - 1917-21 1d, 4d, 2s x2 and 5s, fine used on document at Casablanca (BF 130, 133, 136, 140)

26

34

55 48

24 38

28

20

13

120

28

12 13

1970-75 direct embossed 5c, 10c, 20c, 40c, 50c, $1, $1.50, $2, used on small insurance certificates (Barber 102/4, 106/110)

90

France 96

1892 Copies 5f & 2/10, 10f & 2/10, good used (Yvert 16/7)

14

French Colonies 97 Cameroun: 1910s-50s 8 different, good to fine used 98 - - 1940s Timbre Fiscal surcharges x3, one with faults (Duston 73, 90, 117) 99 French West Africa: 1950s overprints on Cameroun 50f, 100f x2 different (Duston 91/3), used with slight faults but very scarce C 100 Guadeloupe: 1990s Marianne revenue 1f, 2f, 4f & 5f of France, each in vert pair with Guadeloupe cancel 101 Martinique: 1910s-50s 10 different, unused or used, mostly fine C 102 - - 1940s Timbre Dimension 7f20c and Timbre Fiscal 1f x2, each wth double surch, fine and scarce (Duston 21, 99) 103 - - 1940s Timbre Fiscal x6, values to 100f, fine used

26 26 40

15

13 9

20

46 40

22

26

The letter before the lot number gives the photo plate (A to H) where the lot is illustrated

POSTAL AUCTION No 13
Lot
125

The Revenue Society

Est ()
40 D

Thursday 16th May 2013

Est ()
55

Description
- - 1s x4, 2s x3, 2s6d x2, 3s x2, 4s x2, 5s & 10s x3 plus handful of KGVI Consular or Foreign Service, all used on 17 complete passport pages paying visa fees for Cyprus (BF 135ff) - - 1s & 2s6d (slight faults) and 1 pair, used on complete 1923 US passport (BF 135, 137, 144) - - 4s x2 on passport page used in Baghdad, on reverse 10s used in Basra (BF 139, 143) - - 1947 6d and 1s (short perf) on passport page used in Kuwait (BF 160/1) - - 1s variety watermark inverted, fine used (BF 161 var) - - 2s x3 and 2s6d x4 on passport page used in Bahrain (BF 162/3) - - 8s x2 examples, each good used on passport page in San Francisco (BF 168) Contract Note: 1908-51 group of 9 broker's notes bearing KEVII, KGV or KGVI values from 6d to 6s, fine - - 1917 5s short perf otherwise good used, scarce value (BF 41) - - 1946 2s variety wmk sideways, good used (BF 48 var) Copyhold and Commission: 1877 1 wmk Scales, good used (BF 20) Customs: 1860 part set of 9 to 10 (no 2s) plus 1s6d, good to fine used (BF 11/14, 16/21) District Audit: 1882 set of 5 to 5 (slight thins) plus 1896 surcharge set of 5 to 5, good to fine used (BF 6/15) Estate Duty: 1895 10s, 1.10s, 2.10s plus 1902 1.10s and 2.10s, fine used (BF 3, 5, 7, 16/17) Excise: 1916 part set of 13 to 5s opt Specimen, fine mint (BF 2/15 SP) Foreign Bill: 1860s-1900s issues (values to 2) on 17 complete bills, various cancels and perfins, mostly good to fine - - 1902 KEVII 1 and 1.10, wmk orbs, mint with part gum, fine appearance (BF 131/2) - - 1948 4s variety watermark inverted, good used (BF 208 var) Foreign Service: 1951 1.10s (BF 13) used on passport page; also similar page bearing Consular 7s6d pair (BF 167) Justice Room: 1869 rose-brown stamp unused (pinhole); 1871 1s & 2s; 1888 1s; 1896 2s6d (short corner) & 3s, good used (BF 1/2, 4, 12, 20/21) Labels: 1951 anti-TB Christmas stamps, complete sheet of 100 (folded), u/m Land Commission: 1884 1 lilac and black, tiny pinhole otherwise fine used, scarce thus (BF 5) Liverpool Corn Trade: 1953-72 15s, fine unused block of 4 (BF 23) - - 20s, fine unused block of 4 (BF 24)

Lot

Description

C 32 A 60

126 127

128

32 E 7 90 13 B D 11 A C 9 9 7 65 C 32 A A C

129 130 131

132

133 134 135 D 136 137 138 C 139 140 141

46

36 30

8 C 6 7

142 143

144

18 D 5 48

145 B 146 147 148

149 Liverpool Cotton Association: c1881 2.2s brown (faults), 2.2s carmine, 3; 1883 1.1s (torn) and 2.2s; good to fine used (BF 6/8, 10/11) 150 Matrimonial Court: 1866 1s ultramarine, opt Specimen, mint (BF 21SP) 151 Mayor's Court: 1883 6d, 1s, 4s, 4s6d, 5s, 9s6d (BF 2/3, 9/11, 13) good used, plus similar stamp without denomination perf Specimen, very fine 152 Passport: 1921 2s (BF 9) plus Consular Service 1917-21 2s (BF 136), used on complete 1928 UK passport, fine 153 Patent: 1863 2d & 8d (both trimmed) used together on piece; 1870 1s; 1872 set of 4 to 1s; 1879 2d x3, 8d x2, 1s, 2s6d; good to fine used (BF 6, 8, 13, 19/22, 25, 27/9) 154 - - 1872 2s6d, the scarce perf 12, fine used (BF 23a) 155 Post Office Savings Bank Receipt: 1912 Downey 1s, fine used 156 - - 1920 Mackennal 1s, very fine used 157 Prescription Charge: 1960-68 6d yellow, fine used, very scarce (BF 1) 158 - - 1971-79 5p green, mint (BF 6) 159 Probate: 1858 opt on Chancery Court; 1858 lilacs 1s, 2s6d, 5s; 1860 1s, 2s6d; 1878 5s, 10s, 1, 3, 5, 6, good to fine used, the odd slight faults as usual (BF 2, 9/11, 17/18, 25/27, 29/31) 160 - - 1860 1 ultramarine, opt Specimen, mint (BF 21SP) 161 Register House Scotland: 1897 surch 1d, 3d, 6d; 1903 6d & 1s, very fine mint (BF 35/7, 46/7) 162 Savings stamps: 1982 Scottish & Newcastle Beer 1 holiday savings stamps, 25 different designs se-tenant in u/m block 163 Southampton: 1878 2s and 1880 set of 7 to 5s, good to fine used with some faults (BF 4, 22/28) 164 Tax discs: 1940s-70s selection of 18 different incl 1945 tractor and 1957 bicycle, good to fine 165 Tea Clearing House: 1923 d, d, 1d, 1d, 3d, 3d, 4d, 7d green plus 1924 2d opt triangle, good to fine used (BF 1/4, 6/8, 10, 43) 166 Television Licence: 1972-95 7, 8, 12, 18, M1 to M9 and C1 to C12, fine used (BF 1/13, 20/31) 167 - - 1981-95 C4, C5, C7 and C10 to C12, each fine used on complete licence (BF 23/24, 26, 29/31) 168 Transfer Duty: 1888-93 collection of 47 different incl 1s6d x3 and 4s x3, a few faults, good used (between BF 1/53)

22 32

14

20 55 48 24 28 48

26 16

26

18

24

20

48

12

48

D D

36 42

Great Britain / United Kingdom - Northern Ireland 169 NI County Courts: 1921 2s, fine used on 6 Co Tyrone decree (BF 7) 170 NI Petty Sessions: c1960 5s purple & 24 red (as BF 13), block of 4, mint

Lots marked will be available for viewing and room bidding at the Malvern Meeting on 18th May

POSTAL AUCTION No 13
Lot Description

The Revenue Society

Est () Lot Description

Thursday 16th May 2013

Est ()

Great Britain / United Kingdom - Jersey 171 1912-71 1 p13, 2 p12, 25 and 50 p11, specimen (BF 17, 28/9, 34SP) Greece 172

10

1960 Consular (Salaried) 20l, 30l, 60l, 3d & 5d, used on passport pages (between BF 115/120)

Grenada 173 1875-79 Perkins Bacon 1d, 6d, 1s and 2s, good used (BF between 1/18) A 174 c1908 1 MCA wmk, good used (BF 37) Hong Kong 175 QV to KGV Stamp Duty group with a few B of E overprints, 70 stamps total with some duplication, values to $6, good to fine used 176 Bill of Exchange: 1949 complete bill bearing KGVI 30c opt B of E (BF 187K) 177 - - 1967 part set of 6 to $3 plus 1954 $1 and 1970 25c/15c x2, f/u (BF between 279R/295) 178 Contract Note: 1945-53 KGVI opt type B part set of 8 from 50c to $40, good used, most with slight faults (BF 218, 220, 223/7, 230B) E 179 - - 1972 $4, $5, $10x2, $12, $20 plus surch DLR $50/25c x2, Waddington $9/$16 and $15/$20, g-f/u (BF between 332G/410) E 180 - - 1972 Waddington $3/$4, $6/$10, $9/$16, $15/$20, $30/$40, $50/25c and $60/$80 g-f/u (BF between 395/420) 181 Stamp Duty: 1912 10c & 25c, 1921 30c, g-f/u (BF 105, 108, 134) 182 - - 1920s numeral 5c & 15c script wmk, fine unused (BF 127, 129) 183 c1941 British War Organisation Fund label, fine unused 184 Japanese Occupation: c1943 10s Hong Kong Bank, fine mint (BF 7) E India 185

8 20

28

5 8

22

18

24

5 5 11 11

Court Fee: 1870-72 provisional on Small Cause Court 1a & 8a (short perf), punch cancels (BF 135, 138) 186 Court Fee Service: 1875 1r (BF 25) on court document plus another doc bearing High Court Service 1r (BF 75), punch cancels 187 High Court: 1904 KEVII 1r (unlisted value as BF 79/81), used with punch cancel 188 Refugee Relief: 1972 insurance policy bearing Special Adhesive 10p with Refugee opt plus Insurance adhesives x4, fine 189 Special Adhesive: 1903 surch 12a/8r, 12a/20r x2, 3r/40r x2, good used (BF 52/3, 55) 190 Stamp paper: c1938 Court Fee 1r8a and 3r papers with Bombay Province imprint, fine used

14

13

Indian States (for Bahawalpur see lots 341/2) 191 Berar: c1880s Hundi cut-outs for 4a, 6a and 1r, used 192 - - 1883-85 QV 8a Court Fee opt BERARS x2 (K&M 236), used, punched 193 Bhadarva: 1940-45 1a scarlet type 10 and 1a red type 15, fine used (K&M 102, 151) 194 Bharatpur: 1920-23 Court Fee 5r type 3A, used (K&M 49) 195 Bhavnagar: 1889 1a type 2; 1904 1a, 2a, 8a and 1r, fine used (K&M 31, 71/2, 74/5) A 196 - - 1935-40 type 4 unlisted 25r and 50r proofs (lower corners removed) and 10r printer's sample in violet, very fresh C 197 Bhopal: 1870-85 1a type 20 x2 used, slight faults but scarce (K&M 201a) 198 - - 1883-84 1a type 21 (imperf) x2, unused and used (K&M 211) 199 - - 1935-42 type 10 1a, 2a x2, 4a, 6a x2, 2r & 7r, used or unused (K&M between 101/115) 200 - - 1940-45 type 11 12a on 8a, fine used (K&M 164) 201 - - 1945 type 10 6a on 4a, good used (K&M 125) E 202 Bhor: 1880 type 20 2a and 8a, unused (K&M 200, 203) 203 - - 1885 type 22 1a x2 shades, 1 probably a forgery (K&M 220) 204 - - 1898-1900 type 10 1a x2 shades plus 1930-40 type 25 1a, used (K&M 151, 251) 205 Jaipur: 1930s-40s documents x5 bearing Court Fee adhesives x40, good to fine 206 Kerala: 1977 document bearing Special Adhesive opt on Share Transfer 5r and 10r pair 207 Kishangarh: 1938-47 type 29 2a x250+ used examples, various shades and papers (K&M 455 or 474) 208 Mewar Udaipur: 1948-50 Court Fee accumulation of 1100+ used stamps incl many rupee values, all with Rajasthan key overprint 209 Shahpura: 1898-1949 type 15 1a, used on neat document (K&M 152) 210 Travancore-Cochin: c1951 20r & 30r stamp paper tops, used with adhesives 211 - - 1952 8r stamp paper, fine used, also a Copying Paper opt State of Madras Iraq 212 1920s-30s Excise strip for 20 matches (Ross & Powell MA-2) plus three unlisted values and cigarette paper tax label, fine unused, some minor creasing E 213 1933-42 Railways Letter Service 10f blue & red, fine used and very scarce (Ross & Powell 5) F Ireland 214

6 10 12

14 12

20

10 10 12

10 8 12 6 8

13 8

10

12

5 4 5

20 18

13

55

48

Land Commission: 1912 KGV 1s, good used with perfin and slight faults (BF 16)

The letter before the lot number gives the photo plate (A to H) where the lot is illustrated

POSTAL AUCTION No 13
Lot Description

The Revenue Society

Est ()
E E

Thursday 16th May 2013

Est ()
40 18

Lot
238 239

Description

Italy and Colonies (see also lots 36, 276/282, 376/8) 215 1866 Riscontro 50c, 1l, 2l, 3l, 4l, imperf 5 se-tenant, probably reprints but attractive, u/m (as Forbin 1/5) 216 c1930 40l Africa Italiana, fine u/m 5 Jamaica 217 1860s-1900s slightly duplicated group of 28 incl Judicial and embossed revenue with a few St Vincent, good to fine C 218 Direct embossed cut-outs: 1901-69 (Barber type 40) 2d, 6d, 9d, 3s, 7s & 15s, fine 219 Embossed adhesives: 1899 large format part set of 11 to 2 (no 1), fine used (BF 5/14, 16) 220 - - 1904 small format in grey part set of 11 to 10, good to fine used (BF between 30/46) 221 - - 1914 small format in blue part set of 10 to 1, good to f/u (BF between 51/67) D 222 - - 3 J, fine used (BF 69) D 223 - - 1950s the scarce watermarked printings, 1s3d, 3s, 5s and 15s (BF 84, 88, 91, 95), fine used 224 Fiscal use of postage stamps: 1920s30s KGV pictorial 4d, 6d, 1s (both shades) and 2s, fine used, some with diamond of dots cancel 225 - - 1930s-50s KGVI 1d, 2d x2, 6d x2, QE2 1d & 2d, and 1953 2d Coronation, good to fine used 226 Judicial: 1858 1s, 1898 6d & 1s, 1908 2s brown & 5s, g/u (BF 1, 5/6, 12, 14) 227 - - 1953 Block CA wmk 6d & 1s perf 14, f/u (BF 43/4A) 228 Telegraphs: 1s x3 different shades plus 1889 3d Crown CA, good used (Hiscocks 2/3) KUT - British East Africa / Kenya & Uganda 229 British East Africa: 1894 sunburst provisionals: 2r, 3r & 5r (pinhole) with violet opt, good used, scarce (BF 12/3, 15V) 230 - - 1896 4a Queen opt INLAND REVENUE, good used (BF 39) 231 - - 1897 Judicial 4a, fine used, scarce (BF 1) 232 - - 10r, good used (BF 4) 233 East Africa & Uganda: 1900s-40s group of 17 fiscally used values incl KEVII 4r, KGV 50r and 5s (SG 29, 61, 92), fair to fine condition 234 - - Postage & revenue 1904-07 MCA part set of 5 from 1r to 5r, fine fiscally used (SG 26/30) 235 - - 1905 seriffed Judicial opt 8a x2 & 3r plus c1908 4a MCA, good to fine used (BF 30, 33, 41) 236 - - Postage & revenue 1912 100r purple & black on red, fine fiscally used (BF 47) 237 Kenya & Uganda: 1922-27 50c x2, 1s x2, 2s, 3s, 5s, 10s, 1, good used, range of fiscal cancels (SG between 85/95)

240 26

- - 4, fine used on piece with embossed revenue cancel (BF 53) - - 5 black and blue, couple of short perfs otherwise fine used with Law Courts cancel (SG 99 / BF 54) 1930s-50s group of 10 different KGV/VI and QE2 pictorials plus 1935 1s Jubilee, good used with fiscal cancels

12

15

24

28

28 12 16

6 5 5

KUT - Kenya 241 1920s-70s direct embossed 1s, 1s50c and 4s, all vermilion, all with creasing, good used 242 c1922-28 Judicial 50c, 1s, 2s, 4s, 5s, 10s, 1, good to fine used (BF between 7/31) 243 - - 3s with black opt, used with heavyish cancel but very scarce (BF 11) E 244 1934 1s Kodi KGV, slightly washed colours, unused (BF 1) 245 c1954-55 KENYA REVENUE opt on basic set of 8 to 1 (one of each value), 1 creased otherwise fine used (BF between 1/11) 246 1957 wmk Script set of 8 to 20s, good to fine used, scarce (BF 12/19) 247 1957 20s lion fine used (BF 19) plus 1960 Olympics label, 1977 20s Airport Tax (BF 2) and duplicated group of 1954 QE2 issues to 50c, good to fine 248 c1963 wmk block CA set of 6 to 25s, u/m (BF 21/5, 29) 249 c1965-66 Graduated Personal Tax value in black 4s, 6s, 13s, 20s, 50s; value in red 9s, 13s, 30s, 40s; MSA02 control as usual, mint (between BF 1/23) E 250 1980s-2000s modern Lion revenue 10c, 50c, 1s & 2s, u/m (BF 50, 53, 62, 72) C KUT - Tanganyika 251 1920s-80s group of 26 including GEA opt 5r fiscally used (punched), Stamp Duty 1950 to 1s, 1961 to 10s (faults) etc, mostly fair to fine used 252 Stamp Duty 1950 set of 8 to 20s, fine used (BF 1/8) E 253 - - c1960 10c on 1s Kodi provisional, fine used (BF 17)

28

32 65 38

32 22

24 5

55

32 18

18 24 32 18

E E

14

48

65 12

KUT - Uganda 254 1890s-1960s group of 10 different incl 14 1898 1a, 1954 2s, 1962 2s, good to fine used A 255 Consular: c1896 1r typeset with 110 'Consular' added in manuscript, fine used and very scarce (BF 2) E 256 - - c1898 1r QV with 'Consular' in 32 manuscript, defective used example but very scarce (BF 4) 257 Revenue: 1898 1r and 5r, fine used (BF 13 6/7) 258 - - 1907 1c u/m and 6c used (BF 24, 26) 8 E 259 - - 1912 one-line opt part set of 9 to 5r 28 (no 3c or 3r), 5r with pinhole otherwise good to fine used (BF 29, 31/6, 38/9)

Lots marked will be available for viewing and room bidding at the Malvern Meeting on 18th May

POSTAL AUCTION No 13
Lot
260

The Revenue Society

Est ()
13

Thursday 16th May 2013

Est ()

Description

Lot

Description

A F

- - c1918 two-line opt 10c & 15c plus larger opt 25c & 50c and vertical opt 25c, good to fine used (BF 47, 49, 59/60, 68) 261 - - 1922 12c (key value), mint (BF 83) 262 - - 1938 large seriffed opt on KGVI 10c x both colours, 20c, 1s, 2s & 5s, fine used (BF 118/20, 122/4) 263 - - c1940 sans-serif opt on KGVI 10s fine u/m, very scarce (BF 114) 264 - - 1954 10c and 20c (short perfs), the scarce wmk Block CA printings, fine used (BF 140a, 141b) 265 - - 1962 Independence 2s with allcapitals opt, fine used (BF 163) 266 - - 1965 Birds 5s, fine used (BF 173) Kuwait 267 268 269 270 271 272 273 274

13 22

95 18

Malaya Straits Settlements 286 1888-93 $1 (BF 41) and 1904-10 $5 (SG 138), each fine used on folded complete Singapore promissory note F 287 1912 MCA $25, fine used with Board of Licensing Justices cancel (BF 51) 288 1923 Script $25, vert pair and single, each fine used with manuscript cross (BF 54) 289 1932, 1936 & 1938 Penang rates receipts x3, each bearing 4c adhesive (SG 262 or 280), slight toning Malayan States 290 Federated Malay States: Judicial 1903 5c, 10c, 25c & 50c CC wmk plus 1908 25c MCA, good used (BF 41/2, 44/5, 55) 291 - - 1922-34 10c purple on pale yellow (SG 67), pair fine used on promissory note, Stamp Office Port Dickson cds 292 Negri Sembilan: 1935-41 40c (SG 35), pair fine used on promissory note 293 Perak: 1935-37 5c (SG 91) x2, each used on contract note at Ipoh 294 - - 1957-61 $2 (SG 156), fine used on contract note Malaysia 295 1990 small format 15c (key value), marginal block of ten, u/m (BF 19) Malaya - Japanese and Thai Occupation 296 1942 Kedah boxed Tax chop: 6c chop inverted, mint (BF 62a) F 297 - - 40c, variety chop double (BF 66 var) A 298 1942-44 Selangor $2 with Tax chop inverted, mint (BF 220 var) 299 1942-44 Negri Sembilan 30c and Pahang 30c with Tax chop, mint (BF 236, 241) 300 1942-44 Selangor Dai Nippon 40c, Tax chop sideways (BF 248) A 301 1944 Thai Occ of Kelantan $50 Sultan (top value), tropicalised otherwise fine used, scarce (BF 27) F Maldive Islands 302 1960 25r, 50r & 100r, fine mint (BF 1/3) Malta 303

75

40 50

26

9 13

20

20

c1970 Consular 100f, 250f, 350f, 750f, good used (BF 5/7, 9) 1982 oil well 250f, 500f & 1d, good used (BF 10/12) c1985 Ministries 1d, 2d, 5d & 10d x2 shades, fine used (BF 17/20) c1985 Authorities 2d & 10d, fine used (BF 24, 26) c1987 500f, 1d, 2d, 5d & 10d, fine used (BF 31/5) c1989 Ministries 5d & 10d, fine used (BF 36/7) c1990 Arms in hologram 250f, 1d, 5d and 10d, fine used (BF 40, 42, 44/5) c2000 Towers 1d, 2d, 5d plus c2001 1d, 5d & 10d, fine used (BF 52/4, 58, 60/1)

13 13 9 8 13 12 12 15

20 26 13

12

5 36 28 9

Lebanon 275 1954-69 Timbre Fiscal ship/ruins x40 different with values to 500p, fine used (Duston between 200/299) Libya (Independent) 276 1955-60 Large Arms Consular L (scarce), L & 1, fine used 277 1955-63 Bradbury Wilkinson Cyrenaica issues: Mosque 5m, 10m & 50m and Office 5m & 10m, fine used 278 1956 Federal Revenue L, opt Specimen, u/m F 279 c1960s Mosque and Palm Tree part set of 11 to 1000m, good to fine used, top value with short corner perf but scarce 280 1970 Consular 1d and War Tax 1d plus 1980s Consular 1d and War Tax 1d, f/u 281 1980s-90s Consular set of 6 to 20d, f/u 282 1990-2009 Octagon 250d, 500d, 1000d & 2000d, u/m Lithuania 283 1929 passport complete with 6 adhesives to 1l, fine 284 1932 hunting licence booklet, no adhesives, complete and fine 285 1936 passport complete (photo removed) with 2x 25c adhesives, signs of ageing but scarce

20

5 110

12 8

9 32

32

6 12 32

50 32 20

1920s-50s group of 30 different postage & revenue stamps, good used with fiscal cancels 304 1929-42 Workmen's Compensation 1d red, 1d blue & 1d navy blue, all with slight faults, plus 1944-55 2d brown fine used (BF 1/2, 7, 16) 305 1950s-60s cinema ticket stubs with imprinted excise tax 3d on 9d ticket and 6d on 1s ticket, scarce survivors

12

13

Mauritius 306 1869 Bill of Exchange local 1d x2 (1st & 3rd of Exchange), 2d (2nd) & 6d (1st), good used with slight faults (BF 1/2, 4)

The letter before the lot number gives the photo plate (A to H) where the lot is illustrated

POSTAL AUCTION No 13
Lot Description

The Revenue Society

Est () Lot
325 28

Thursday 16th May 2013

Est ()

Description

Middle East 307 1910s-70s group of 100+ including Turkey and Lebanon with some ADPO opts, minor duplication, good to fine 308 1930s-90s group of 40 all different incl Egypt, Kuwait and Qatar E Mongolia 309 c1924 Yin-yang set of 7 to $1, very fine mint (BF 1/7) 310 - - set of 8 to $5, fine used (BF 1/8) New Zealand 311 Land and Deeds: 1877-79 part set of 6 to 20s, used with slight faults (BF 1, 3/5, 9, 11) 312 Stamp Duty: 1931-58 1s3d, 2s6d, 4s, 5s & 6s, plus 1968 $4, $6 & $8, all postally used (BF 301, 304/7, 385/7) 313 Wages Tax: 1931-53 group of 13 to 4 (BF 22) all different, good to fine used F Nigeria 314

36 48

18

11

315

1887-1902 Lagos 6d and 1s (SG 35, 38), used pairs with Lagos Govt Telegraph cancels 2006 Stamp Duty N50, fine used (BF unlisted)

10 H 7

North Borneo 316 1943 Jap Occ Tobacco tax 4c & 8c (defective), very scarce, unused (BF 2/3) Nyasaland / Malawi 317 Fiscal use of postage stamps: 1913-35 KGV key types and Symbol of Protectorate issues, mostly fine used on pieces, values to 1, 37 stamps total (SG between 92/122) 318 - - 1913-30 KGV key types set of 8 from 6d to 1, good to fine fiscally used (SG between 92/113) 319 - - 1913-19 MCA 10s & 1, each in fine used strip of 4 on piece (SG 96e, 98) F 320 1955 1d, 2d, 6d, 1s & 2s6d, fine used or unused (BF 20/1, 23/5) E Oman 321

38

26

22

- - 2000 Sindh 250r in complete folded 14 sheet of 100, some creasing / perf separation, u/m 326 - - 2000 Sindh 10r, 15r, 175r, 225r & 12 250r, plus 2004 Punjab 5r, 10r & 50r, u/m 327 Central Excise: c1950s-60s 50p, 1r, 5r, 12 10r, 20r & 100r, fine u/m (BF 2, 4, 9, 14/15, 17) 328 Court Fee: 1961 12p blue, minor 12 creasing, u/m, scarce (BF 22) 329 DP Adhesive: c1961 13p/2a, 50p/8a, 13 75p/12a & scarce 2r (BF 5/11), fine u/m 330 Driving Licence: Punjab 2004 set of 4 8 plus Sindh 2000 30r & 75r (x2 shades), u/m (BF 51, 53, 56, 63, 69 etc) 331 - - Punjab 2005 50r, fine u/m single 5 showing variety offset of frame on reverse (BF 54 var) 332 - - Baluchistan 2005 10r (BF 30) and 5 unlisted 5r, u/m blocks of 4 333 Entertainment: c1965 bilingual 2p, 3p, 9 10p, 20p, 25p & 30p, fine u/m (BF 1/2, 7, 9/11) 334 Income Tax: 1991-92 self-adhesive, 40 130 complete mint sets in blocks or part sheets (BF 1/4) 335 Motor Vehicle Fitness Certificate: Sindh 9 2001 5r, 10r, 25r, 50r & 75r plus 2003 5r, 10r, 25r and 50r, u/m 336 - - Punjab 2004 50r, 100r & 200r, u/m 7 337 Refugee Adhesive: c1950 2r, 3r, 5r & 9 10r, u/m (BF 3/6) 338 Route Permit: Sindh 2003 5r, 75r, 100r 9 & 200r, u/m (BF 40/43) 339 Share Transfer: 1947 8a, 1r and 5r, fine 5 used (BF 4, 6, 8) 340 Special Adhesive: 1947-2000s 9 13 different values to 500r (BF between 7/21), used on documents, the odd fault

36 24

Pakistan - Bahawalpur 341 1933 pictorial 2a and 4a, used G 342 Court Fee: 1940-45 Ameer - DLR printing 25r, the scarce top value, fine used, punched G Palestine 343 Turkish revenues handstamped EEF: 1917-18 20pa black/red, fine mint, scarce (BF 8) 344 1918-28 group of HJZ, OPDA & Revenue, values to 2pt, 30+ with some duplication, good to fine 345 Court Fee: 1918 opt on EEF postage stamps 1p/1m, 2p/2m & 5p/4m, fine used, scarce (BF 1, 6, 8) 346 - - 1920 the scarce 3m, fine used (BF 67) 347 HJZ: 1918 opt on EEF postage stamps 1p/1p, 2p/5m, 10p/5m & 25p/5m, fine used, scarce (BF 2, 4, 7, 10) 348 - - 1919 typeset, perforated wmk Script GvR 5m x2, 1p x4, 2p x3, all different, good used (between BF 16/22)

13 42

1989 Arms 50b (unlisted), 1r, 3r & 5r (BF 22, 24, 26), plus 100b & 200b as BF 30ff, fine used, the odd minor fault

15

24

13

Pakistan 322 Early to modern accumulation of 50+ pieces and documents (mostly with adhesives) incl India used in Pakistan pre-Independence, also stamp papers and telegraphically used postage stamps, fair to fine 323 1950s-90s heavily duplicated group of 100+ revenue adhesives incl Central Excise, Entertainment and Insurance, mint or used 324 Arms Licence: 1960s West Pakistan set of 6 opt on Court Fee, fine u/m (BF 1/6)

11

24

14 32

13

18

Lots marked will be available for viewing and room bidding at the Malvern Meeting on 18th May

POSTAL AUCTION No 13
Lot
349 350

The Revenue Society

Est ()
22 32

Thursday 16th May 2013

Est ()

Description
- - 1924 wmk Block GvR 5m x2, 1p, 2p, 5p, 10p & 25p, fine used (BF 27, 29/33) OPDA: 1919 typeset, perforated wmk Script GvR bold type m, 1m, 2m x3, 5m x2, 1p x3, 2p & the scarce 10p, all different, good used (between BF 252/264) - - 1924 wmk Block GvR m, 1m, 2m, 5m, 1p, 2p & 5p, fine used (BF 271/2, 274/7, 280) c1930 Singer Sewing Machine 10pt, fine used (Wallerstein SM1)

Lot
Serbia 372

Description

2008 Excise strip, fine

351

18

Seychelles 373 1894 Internal Revenue 5c, 25c, 50c & 5r, good used (BF 7, 11/12, 15) 374 1897 Bill of Exchange 5c (1st & 2nd of Exchange) plus 10c 1st, good used (BF 1/2) F Sierra Leone 375 1884 5s on 1s surch, thinned and faded but used without red bar, v scarce thus (BF 5)

18 11

352

24

Papua New Guinea 353 c1960 direct embossed 20 black, f/u 354 1973 $1 and $2 u/m (BF 59/60) 355 1988-95 50t/60t both, u/m (BF 103/4) Qatar 356 357

24 9 12

E F

1976 5r & 10r; c1989 1r, 5r, 10r, fine used (BF 12/3, 20, 22/3) 2001 50r u/m (BF 29)

13 18

Somalia (Independent) 376 1950s-60s Coat of Arms 50c, 1s, 2s, 5s, 100s & 200s (top value), plus c1990 1s & 4s, mint or used, scarce 377 c1956 20c Anti-TB label, fine u/m F 378 1990s Lion 10s plus Mogadishu local revenue 100s, fine used together on identity card South Africa - Provinces 379 c1880s-1900s accumulation of mainly QV Cape plus a few later KUT / S Rhodesia etc, 200+ stamps with some duplication, mostly good to fine 380 1880s-1940s group of 37 all different with values to 2 (BF 13) and some QV Cape, good used 381 QV to 1930s duplicated group of 250+, incl KEVII Natal to 1 and Transvaal to 5 but majority are Cape low values, fair to fine A 382 Cape: 1873 8s headplate proof pair opt CANCELLED, fine (BF 52P) E 383 - - 1899 d Railway prepaid parcel, defective used example but very scarce 384 - - c1950 Entertainments 4d, fine u/m horiz pair (BF 13) 385 - - 1961 Entertainments 2c, 4c & 5c in horiz pairs, mint (BF 23, 25/6) G 386 Natal: 1880 3d Railway prepaid parcel, very fine used (H & Naylor PP8-1) 387 - - 1881 Telegraphs 1d, 3d and 6d, mint (Hiscocks 1/3) F 388 - - 1909 1d Govt Railways, good used pair (H & Naylor PP11-1) 389 Orange Free State: 1888-99 Telegraphs 1d, 3d, 6d & 1s, good to fine used (Hiscocks between 16/29) F 390 - - 1899 Commando Brief, fine used with part Modder River cds (SG M1) 391 - - c1920 3d Entertainments (BF 14), fine used A 392 Transvaal: 1903 5 KEVII with Telegraphs opt, fine used (Hiscocks 25) G 393 - - 1910 Co-operative Live Stock co perforated receipt labels x2, each bearing KEVII 1d postage & revenue, faults but attractive

16

5 14

Rhodesias (see also Nyasaland / Malawi) 358 1903 Beira & Masonaland Railways 1d prepaid newspaper parcel, used with faults, scarce 359 1907 2 on piece without perfin, 1909 1 perfinned (BF 20, 24) 360 Northern: 1953 d opt R, f/ used (BF 6) C 361 - - c1955 1d, corner block of 4 with sheet number, fine postally used (BF 16) 362 - - c1962 Central African Airways 6d Letter Service, fine used 363 Southern: Impressed revenue 1931 1 on Box Keeper's Licence, folded through stamp 364 - - 1935 10 on General Dealer's Licence, fine 365 Zimbabwe: 1981-c2006 $100 x3 different colours, $200, $500, $1000 and $200000 (as BF 20/6 etc), mint without gum as issued G Saint Kitts Nevis 366 1884 1d and 1s, mint and used (BF 1, 4) 367 - - 1d plate block of 4, minor toning, mint (BF 1) Saint Vincent 368 1882-83 De La Rue 1d x both colours, 1884-97 1d, 1885-88 surch 1d x2 (carmine and vermilion opts) and 3d, good to f/used (BF 9/10, 15, 23, 23b, 24) Sarawak 369 1933 Telegraph $5 on 8c orange, fine mint (Hiscocks 24) 370 1958 Kuching Land Registry document bearing $1 (SG 200) Saudi Arabia 371 1970s-80s 2r Exit Visa, 50r Entry Visa and 100r Final Exit, fine used (Thoden RP37, 58, 61)

15

330

32 9 13 8 5

32

15 15 16 22 20 11 15 9

15 16

8 5

13

18 18 65 8

30 11

The letter before the lot number gives the photo plate (A to H) where the lot is illustrated

POSTAL AUCTION No 13
Lot Description

The Revenue Society

Est () Lot
416 42

Thursday 16th May 2013

Est ()
4 4

Description

H F F

South Africa - Union 394 Additional Stock: 1913 10s (opt with stop), faults incl small tear but fine used appearance, very scarce (BF 3) 395 - - 1 (opt with stop), some creasing otherwise good used, rare (BF 4) 396 Assize: 1938-42 3d and 5s, both dated 1942, good used (BF 61, 66) 397 - - 10s left-hand half with A control, fine (BF 75) 398 Consular: 1937 10s KGV small head, fine used (BF 14) 399 - - 1948-52 1s and 1954-55 2s6d (thinned), used with neat cds (BF 36, 52) 400 Customs Duty: 1913-18 KGV d, 1d, pictorial d, 1d, 2d; 1926-33 d x4, 1d x4, 2d x2; 1940-47 d x2; 1954 d; all different, fine used (BF between 2/53) 401 - - 1926-33 1d hyphenated, mint block of 4 (BF 35) 402 National Savings: c1970 5c brown and green, English and Afrikaans se-tenant in vert pair, u/m 403 Native Tax: 1942 2s6d x2 in English (thinned) and Afrikaans singles, fine used appearance, very scarce without Revenue / Inkomste overprint (BF 1) 404 Penalty: 1913 2s6d plus 1931-37 2s6d, fine used (BF 5, 24) 405 - - 1931-37 10s, fine used (BF 26) 406 - - 1978-98 5c x12, 50c x6, 1r x4 overprints reading up and 10c x8, 20c x8, 25c x8 reading down; all in used blocks or strips (BF 90/95) 407 - - 1978 opt reading down on 20c & 25c and reading up on 25c, 50c & R1, fine used (BF 92/5) 408 Revenue: 1913 part set of 13 to 5 (no 2nd 2) and 1931-37 part set of 12 to 2 (no 1s6d); good to fine used (BF between 1/30) 409 - - 1931-37 1s6d x3 for years 34, 35 & 36, good used (BF 22) 410 - - 1938-42 part set of 21 to 2 (no 1s6d or 9s) with most year codes complete, good to fine used (BF between 34/416) 411 - - 1942 opt on 2s6d Native Tax x2 singles; 1943-46 bantam set of 10 to 2 (no 1s6d, 9s or 15s), good to fine used singles (BF 50/3, 55/8, 60, 62/3) 412 - - 1946-52 3d x4, 6d x7, 1s x7, 2s x6, 2s6d x5, 3s x3, 5s x3, 10s x3, 15s x2, 1 x2, 2 x1, 5 x2, 10 x1, including English and Afrikaans singles with different year imprints and language errors, total 45 different stamps, good to fine used (BF 67/9, 71/80) 413 - - 1954 QEII 1, fine used (BF 88) 414 - - 1978-98 duplicated selection of 56 used on pieces, values to 200r (BF between 153/164) South West Africa 415 1928 1s KGV, fine used on teacher's employment contract (BF 16)

55 G 20 G 20 F 8 H 12 11

1935 receipt bearing 2d pictorial (SG 76), fine used 417 1943-44 War Effort 1s bantam, block of 4 (2 units) with violet fiscal cancel (SG 130b) 418 c1945 2 revenue of S Africa opt S.W.A., good used, scarce (BF 64) 419 Cigarette Tax: 1935 2d Silver Jubilee, unused English single (BF 9E) 420 Penalty: 1933 10s, fine used Afrikaans single, scarce (BF 15A) 421 - - 1965 50c pictorial with bilingual opt in black (BF 25 var), fine used, very scarce

28 18 20 28

Sudan 422 G 423 424 G 425 426

8 5

32 E 427 428 13 11 42

429 430

431 432

9 433 434 435 F 436

5 16

11 G 14 G E

437 438 439 440

441 22 26 G

Airport Tax: c1998 100p, f/used (BF 2) Entertainments: c1968 perf 13 x 14 set of 10 to 25p, u/m (BF 1/10) - - c1968-74 group of 19 to 25p incl 3 blocks of 4, u/m (between BF 2/27) - - 1971 perf 14 x 14 set of 7 to 25p, u/m (BF 12/3, 14/9) - - c1974 perf 12 x 11 set of 8 to 25p, u/m (BF 20/7) Judicial: 1982 5p, 200p and 5, fine u/m (BF 1, 3/4) Military Telegraphs: 1898 wmk Star & Crescent set of 7 to 25pt (incl 5m both colours), fine mint or used (Hiscocks 18/24) Passport: c1928 5p & 10p, fine used (BF 2/3) - - 1948 10p & 1951 50p, fine used (BF 5, 11) - - 1951 5p u/m, 20p and 50p fine used plus c1955 50p fine used (BF 8, 10/12) - - 1978 set of 6 to 25, fine used (BF 13/18) - - 1978 2 to 25 plus c1990 25, good to fine used (BF 14/19) - - c1990 set of 5 to 50, f/u (BF 19/23) - - c1995 50d (BF 26) plus unlisted 20d, fine used Registrar's Office: c1990 15 and 20 (BF 1/2) plus Commercial Tax c2000 50p to 5 (BF 2/5), u/m Revenue: 1962-c1995 group of 14 to 5 (BF 43a) and 50ds (BF 64), mint or used Stamp Duty: c1994 5 and 20 to 100, u/m (BF 53, 56/60) Tobacco: 1960 set of 6 to 42m, fine u/m (BF 1/6) Training stamps opt SCHOOL: 1948 camel postman 1m, 2m, 3m, 4m, 5m & 10m, u/m plate blocks of 4, punched (as SG 96/101) - - 1951 Pictorials set of 14 to 10p, u/m

7 20 11 14 8 13 12

12 16 28 22 14 28 9 8

9 32 24 44

16

Swaziland 442 c1970 Graded Tax 50c (BF 1) plus unlisted 35c, fine unused, scarce Switzerland 443 1931 Zurich 30rp revenue adhesive x2 different, each fine used on document

22

Lots marked will be available for viewing and room bidding at the Malvern Meeting on 18th May

POSTAL AUCTION No 13
Lot
Syria 444

The Revenue Society

Est () Lot Description

Thursday 16th May 2013

Est ()

Description

445

446

447

448

449

450

451

452

453

454

455

456

457

1920s 'Etat de Syrie' mosque/arms types for Revenue (Duston 5ff), Judicial (Duston 15ff) and Dette Publique (Duston 50ff), slightly duplicated group of 30+, fair to fine used 1920s-30s Marianne series: slightly duplicated collection of 60+ adhesives, mainly Timbre Fiscal (with a range of Finance Ministry overprints) incl some scarce values, mostly good used - - group of 8 documents showing usage, mostly Timbre Fiscal with Ministry controls, fair to fine condition 1920s-30s Alaouites group of 17 mainly Marianne issues with French or Arabic inscriptions, values to 40p incl several on document, used, a few faults but scarce 1930s-50s Harvester-Monument series (as Duston 162/225 etc): specialist collection of 100+ adhesives both with and without overprint, including Land Fee (unlisted in Duston), Notarial, Syrian Army Tax etc, values to 500p with some duplication, mostly good to fine, hard to assemble - - 22 adhesives used on complete documents, incl Palestine Tax, Syrian Army Tax and Finance Ministry opts in scarce attractive combinations, mostly very fine 1940s-90s group of 80+ professional syndicate / charity stamps incl Aleppo Lawyers, Damascus Workers, Teachers etc, some duplication but a scarce group, almost all unlisted in Duston 1950s-90s Arms series (as Duston 226/308 etc): specialist collection of 85+ adhesives, including a range of overprints and inscriptions for Judicial, Land Fee, Notarial etc, many unlisted in Duston, some duplication, values to 10p, good to fine used - - small group of attractive documents bearing 33 adhesives total in various combinations, good to fine 1960s-2010s Agri-Industrial series (as Duston 309/353 etc): specialist collection of 120+ adhesives, including Court House, Judicial and Land Fee overprints (most unlisted), with changes of watermark and paper, some duplication, good to fine used - - bundle of 10 mostly handwritten documents bearing 37 adhesives including a few overprints, fair to fine Timbre Fiscal: 1964 inscribed Syrian Arab Republic no wmk set of 12 to 1l, fine used (Duston 309/320) - - c1970 SAR wmk Small Arms set of 12 to 250p, fine used (as Duston 309/320, 348/9) c2000 100l Airport Tax, fine used (Duston unlisted)

14

Thailand 458 1883 Chulalongkorn 1t pair, unused without gum (BF 5) Trinidad and Tobago 459 1884 Tobago 5s Crown CA, fine unused, scarce thus (BF 11) 460 1887 1d (both colours), 6d, 1s & 5s with sans-serif FEE opt (BF 4/5, 7/9) plus 1s opt FREE FEE (BF 3), good used 461 1908 embossed (MCA wmk) part set of 7 from 6d to 6s, the odd fault, good to fine used (BF 4/10) 462 1935 4c pictorial x2 different shades, used (BF 40) A 463 1950s-60s direct embossed $1, $2, $5 and $10 vermilion, fine used G G Tunisia 464

10

28 9

32

22

18

7 18

36

55

1945-47 Douanes 5f, fine mint with tab (Duston 5)

Turkey 465

c1880s-1910s duplicated group of 50 with values to 150k, mostly good used

30

40

36

United Arab Emirates 466 c1975 small format 10dh, 15dh, 20dh, 50dh A & B, 60dh and scarce 200dh, good to fine used (BF 12/16, 18) 467 c1990 large format 15dh, 50dh, 60dh, 100dh & 500dh (BF between 21/7) plus unlisted 20dh and 200dh, fine used

28

36

38

26

42

14

11

14

United States of America 468 1862-71 1st issue imperforate: 2c blue 28 x3, 5c x2, 20c, 25c x3, 50c x2, $1 x2, all different, some faults, good used (Scott between R5a/72a) 469 - - 10c Bill of Lading, 25c Protest, 25c 65 Warehouse Receipt, used with faults but scarce (Scott R32a, 49a, 50a) 470 - - 50c x3 Lease, Life Insurance & 70 Probate of Will, used with faults (Scott R57a, R58a, R62a) 471 - - $1 x3 Foreign Exchange, Lease & 60 Mortgage, used with faults (Scott R68a, R70a, R73a) 472 - - $1.50 Inland Exchange, defective 20 example with repaired tear and but very scarce, used (Scott R78a) C 473 - - $20 Conveyance, very fine used 85 example with 4 huge margins and light ms cancel (Scott R98a) 474 1862-71 1st issue perforate: part set of 15 36 to $5, good to fine used, some with defects but a good group (Scott between R4c/92c) 475 - - 2c Certificate and 5c Playing Cards, 22 used with faults (Scott R8c, R28c) A 476 - - 3c Playing Cards, fine used with neat 110 cancel, rare (Scott R17c) 477 - - 30c Foreign Exchange, 50c Probate 70 of Will and $1 Manifest, good used (Scott R51c, R62c, R72c)

The letter before the lot number gives the photo plate (A to H) where the lot is illustrated

POSTAL AUCTION No 13
Lot
A 478 479

The Revenue Society

Est ()
H

Thursday 16th May 2013

Est ()
8

Description

Lot
499

Description

480

481 482 483

484 485 486

487

488

489 490

- - $1.30, $1.60 and $1.90 Foreign 105 Exchange, good used, scarce (Scott R77c, R79c, R80c) - - $2 Probate of Will, $3 Manifest and 75 $5 Inland Exchange, some creasing otherwise sound used (Scott R83c, R86c, R87c) - - $10 x3 Charter Party, Mortgage & 55 Probate of Will, good used with minor faults (Scott R93c, R95c, R96c) 1871 2nd issue: 1c, 70c (thinned) & 55 $2.50, used (Scott R103, R117, R124) 1871-72 3rd issue: part set of 13 to $3, 70 good used, some with faults and/or cut cancels (Scott between R135/147) c1880s-1950s collection incl 13 Documentary, Tobacco, Beer and Wines Excise, 100+ stamps with a few documents and some duplication, fair to fine condition c1900s-1970s cinderella accumulation 9 incl poster stamps, facsimiles, airmail etiquettes etc, 50+ c1910 Narcotic $1, part sheet of 15, 34 cancelled with black cross 1940s Dept of Agriculture $10 Food 9 stamps booklet containing 25c adhesives x17 u/m in part panes, cover rather aged Local post: 1850s Menant & Co 2c, 38 presumably a reprint (Scott L215, cat $15000!) Postal savings: 1911 10c, 1936 10c (pair 24 and imprint strip of 3), 1940 25c, fine mint (Scott PS4, PS6, PS8) Telegraphs: 1910s-50s group of 70+, all 20 different, good to fine Tobacco: 1926 1oz, 1oz, 1 5/8 oz & 5 1oz, very fine (Springer 801b, 890b, 940a, 974b)

c1965 5r; c2000 small type 2r x3 different colours perf 12 plus 2r green rouletted, u/m 500 1969 Southern Yemen 5d, 25d and 50d, u/m with some tropicalisation, scarce high values 501 1970s People's Democratic Republic 10f, 25f, 50f and 250f, fine u/m

26

The following catalogues have been used in compiling lot descriptions: 1. J. Barefoot Ltd, British Commonwealth Revenues (9th edition, 2012) 2. J. Barefoot Ltd, Great Britain Revenues (4th edition, 2002) 3. J. Barefoot Ltd, South East Asia Revenues (1st edition, 2006) 4. Gerald Davis and Alan Meech, A Catalogue of Telegraph and Revenue Stamps for Burma and Myanmar (1998) 5. Donald L Duston, French Colonies Revenues (and former colonies now independent): North Africa and Middle East Colonies (2nd edition, 2000) 6. A Forbin, Catalogue de TimbresFiscaux (1915) 7. S E R Hiscocks, Telegraph & Telephone Stamps of the World (1982) 8. Koeppel & R.D. Manners, The Court Fee and Revenue Stamps of the Princely States of India (vol 1 1983, supplement 1986) 9. Joe Ross & John Powell, The Revenue Stamps of Iraq (1998)

United States of America - State issues 491 c1920s-50s group of 30 Ohio issues incl Sales Tax, Beer Tax etc, mostly fine, slight duplication 492 c1920s-50s group of 30+ state issues incl California, Massachusetts, New York, fair to fine, slight duplication A 493 Hawaii: 1894 20c stamp duty, couple of short perfs otherwise fine u/m, APS cert (2012) for block of 4 (Scott R9) H 494 Nevada: Documentary 2c roulette 10, fine mint (D21) 495 Oregon: 1870s Insurance State Tax 10c x2 different, $1 (faults), good used (DN 1a, 21, 5b) 496 Utah: c1920s Feed Tax c and Oleomargarine $1.60, unused 497 - Game bird license 1951 $3 & $15 plus c1970 $3 & $15, fine mint Yemen 498

11

11

Many thanks for bidding!

110 24 5

Our next sale will be our November room auction in London. Revenue Society members are invited to submit material for this auction now. Commission is charged at 5% for each lot realising 100+, otherwise at 10%. Material, suitably lotted and described, should be sent by the end of July to: Tony Hall, 57 Brandles Road, Letchworth, Herts SG6 2JA, UK

5 10

1960s-70s Southern Yemen revenues x9 plus postage stamps with fiscal cancels, values to 250f

13

Lots marked will be available for viewing and room bidding at the Malvern Meeting on 18th May

Plate E

Ex 120

Ex 153

238

Ex 309

Ex 179

Ex 180

Ex 189

213

231

Ex 250

Ex 185

383

Ex 440

Ex 480

Ex 202

Ex 229

239

Ex 321

Ex 356

Ex 427

232

Ex 235

244

253

256

Ex 259

Plate F

Ex 264

Ex 279

287

297

390

Ex 436

Ex 302

Ex 314

315

388

Ex 320

375

396

397

403

357

Ex 212

420

378 (detail)

Plate G

342

343

358

386

Ex 393

464

Ex 500

419

418

Ex 423

Ex 425

Ex 438

Ex 442

459

Ex 439

487

485 (detail)

Plate H

78 (details)

395

421

Ex 488

Ex 499

494

107 (detail)

334 (detail)

EMail your bids to auctionbids@revenuesociety.org.uk or bid by post using the enclosed form