MONOGRAPH OF THE REVENUE ISSUES OF HONG KONGhongkongstudycircle.com/Papers/012-HK-Revenue...William...

Philippe Orsetti

MONOGRAPH OF THE REVENUE ISSUES OF HONG KONG

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HONG KONG STUDY CIRCLE

Monograph of the Revenue Issues of Hong Kong Sep 10, 2013 Part I - 1 / 95

COPYRIGHT 2013by the author

ALL RIGHTS RESERVEDThis Monograph is intended for research purposes online or to be downloaded freely for personal use.

It cannot be re-published in part or in its entirety, under any form of support or language, without the prior written consent of the author.


Monograph of the Revenue Issues of Hong Kong

Part I(1867 - 1945)

Fiscal Seals & Revenue Adhesives of Hong Kong from the Reigns of Queen Victoria to King George V (including the WWII Japanese Occupation)

By

Philippe Orsetti


Monograph of the Revenue Issues of Hong Kong

Foreword

Hong Kong revenue seals and adhesives represent a fascinating area of collecting, and an open subject of research since little has been published. Revenues were mentioned in only a few limited instances in some catalogs, and some articles listed in the enclosed bibliography, it was hard to make sense of the numerous revenue adhesives until Frits G. Huygen published his book in 1979. It was particularly well illustrated with full size color pictures. It opened new horizons in this field and helped in sorting all the issues.

An attempt at a catalog was drafted by the author in cooperation with G. T. Olson, but Barefoot produced a catalog in 1986 and the project was put on hold. Still several issues were not, or were incompletely described. With inputs from fellow collectors, acknowledged in this document, the author has attempted a more systematic description of all the issues, recording them in Tables in which overprints could be associated with original issues. While a little confusing a first sight, with a little practice, these “Tables of Association” allow users to immediately spot potential discoveries and missing values.

The author has decided to make these “Tables of Association” and illustrations available to fellow collectors through the Hong Kong Study Circle website. http://www.hongkongstudycircle.com/

Thanks to the business activity explosion in Hong Kong, a mass of revenue adhesives were printed. However, few survived since they were used on official or business documents that seldom surface on the open market. Therefore no regard was given to scarcity which, for many issues, has no correlation to face values. Moreover a strict control of the use of revenues was exercised by the Government and unused adhesives had to be returned for refund. Normally no mint values should be obtainable on the stamp market. There are exceptions: some Victoria issues were sold to the public for postal purposes and some King George V & George VI mint sheets were looted during the Japanese Occupation and were sold on the open market. In addition some Elizabeth II issues which were produced in such quantities that total control must have been too difficult, so some mint adhesives may be found. Consequently, no special attention was given to illustrating mint adhesives.

Illustrations are primarily from the author's own collection complemented by auction lots scans, illustrations extracted from Huygen's book and key scans of very seldom seen items graciously provided by fellow philatelists who are recognized below and credited whenever applicable.

The horizontal “Landscape” format has been purposely chosen rather than the vertical “Portrait” format used in books and exhibits, because this monograph is intended to be viewed on a computer screen which permits seeing complete pages at actual size.

Please send any comments, corrections or additional scans to [email protected]


http://www.hongkongstudycircle.com/

mailto:[email protected]

Scope of the Monograph

The Monograph is done from a collector stand-point. It is just the illustration and organization of as many as possible of the revenue seals and adhesives that have been issued in Hong Kong. It is a virtual collection gathered from the holdings of few long time philatelists resulting in a near complete collection.

This Monograph should help present and future philatelists in organizing their collections. It will give them guidance and avenues to make additional discoveries, the "treasure hunting" aspect of collecting, which give so much pleasure to collectors.

The Monograph stops with the last revenue issues that were printed before Hong Kong's transfer of sovereignty on July 1, 1997.

The following revenue topics are outside the scope of this monograph (though some examples may be illustrated for specific purposes). Some of these areas have been already studied and published, and some should represent fruitful areas for further studies:

* Subjects related to the Monograph Stamps Issues: - Revenue Essays and proofs. (There is a reference collection formed by R. Bodily now being in the hands of a prominent Hong Kong philatelist).- Color variations and printings- While many varieties and errors are illustrated, there is no attempt at plating any issue.- Forgeries and bogus markings.- Earliest and latest dates of usage, although they may occasionally be indicated.- QE II printer waste overprints which have been redeemed (or marked “Stamp Cancelled”). They are profusely illustrated in Huygen.- Perfins and Markings on revenue adhesives. They have been extensively researched by a group of collectors over many years and the resulting illustrations, descriptions and organization may be seen on the website: http://rodsell.com/hksmsic/hksmsic.htm - Usages and Fees evolution, which represents to the revenue field what Postal History is to postal adhesives. Such a study would be welcome to complement this Monograph. - Scarcity (unless very few examples are known) and values.

* Other related colonial adhesives:- British Consular Stamps used in HK, denominated in $ and Cts..- British revenue adhesives used in HK, denominated in £, s & d. (sometimes overprinted with HK firm's markings such as H & S B C.) - WEI HAI WEI overprint revenue adhesives, since they are described in Goldsmith M. & Goodwyn C.W. “The Crown Colony of Wei Hai Wei”, RPS, London 1985.- Meter Impressions introduced in 1960.

* Specialized revenue labels:- Air Passenger Departure Tax.- “Dutiable Commodities” labels.


http://rodsell.com/hksmsic/hksmsic.htm

Hints

Numbering and Tables:

- Numbers were originally attempting to match 1990 Barefoot system, however due to changes of numbers in subsequent editions, the author has been using his own numbers and numbering system. They may coincide, only from time to time, to some Barefoot numbers.- An ? indicates that, although recorded in some catalogs, the existence of the corresponding adhesive is strongly in doubt.- A yellow cell indicates that the adhesive is illustrated- A pale green cell indicate that the adhesive may have been recorded in some catalogs, or may have been seen, but is not illustrated.- A blank cell corresponds to an adhesive that potentially may exist, but that has not been evidenced as yet.- Overprints indexes may be different from Huygen or Barefoot but correspondences are mentioned.- Set numbers have been introduced for KE, KGV, KGVI & QEII issues, they are only intended for quick and easy reference.- The words “Revenue” or “fiscal”, as well as “adhesive” or “stamp” have been used interchangeably.

Watermarks

- Revenue adhesives watermarks are often extremely difficult to detect. The use of a “Signoscope” or equivalent equipment is recommended.- All the watermark illustrations are shown viewed from the back of the adhesives, the usual way to detect them.- Watermark scans may have been touched up to make the watermarks clearer, however adhesive scans have not been edited, unless the original picture was too unclear.

Perforations

- Queen Victoria large format adhesives may be found perforated 14 or 15 ½ x 15 (abbreviated perf. 15 in this document)). They may be easily distinguished by counting the teeth 20 x 23 for perf. 14 and 22 x 25 for perf. 15.- King George VI large format adhesives may be found perforated 14 or 13 ½ x 13 (abbreviated perf. 13 in this document)). They may be easily distinguished by counting the teeth: 20 x 23 for perf. 14 and 19 x 22 for perf. 13.

Display

- When displaying this document at “Letter” size (8.50” x 11”), all the illustrations will appear at scale 1, (unless indicated to the contrary or obviously blown up). To do so the “View” and “Zoom” tabs from the Menu may be used, (to be sure that the display is correct, it may be convenient to put a letter sheet against the monitor for adjusting the image to the exact paper size).- Most of the images have be scanned at 300 dpi resolution, zooming a page at 200% or above will give a very clear enlargement of the illustrations.- All the items illustrated are always credited to their owners, unless they are from the author's collection.


AcknowledgmentsI started exchanging information on this topic with fellow collectors about 30 years ago. Then, correspondences were long hand written letters and black and white photocopies which was imprecise and time consuming. I am glad everyone stayed with it, into the computer age, wherein we now communicate with emails, color scans and by using cloud file sharing. This has given a new dimension to the hobby, until another technology improves it again.

I am very thankful to Michel Houde, Hong Kong Study Circle Webmaster for his constant support, and to such philatelists as Lee C. Scamp, Ming W. Tsang, Peter R. Feltus, Charles Jones and few more, (that I hope will forgive me if I do not mention their names), for their most erudite help

I am specially indebted to a very small group who provided research time and key scans for this document, namely W.Y. Chu, Nick Halewood, George T. Olson, Axel Olsson, William Tong, Danny Tse, K.K. Tsui and Alan Yeung. This exercise has been the catalyst for life long friendships which is probably the most rewarding achievement from undertaking such a task. Short biographies of some people mentioned in the document are provided below.

Nick Halewood: Born in UK. Came to Japan in 1973. Retired in 2007 (staying in Japan). Started collecting stamps again in 1981. Main areas of philatelic interest: Hong Kong airmails, 1938-52 definitives, 1954-62 definitives and QEII revenues. Editor of Hong Kong Study Circle Journal and Newsletter.

George Olson: Born in USA. US Navy submarine service during Viet Nam War. Chemical Engineer in the adhesives industry. Retired 2002. Main philatelic interests are WW revenues (particularly Hong Kong, China, Japan, Egypt, and Peru. Enjoy the research and communicating with several revenue & telegraph authors.

Axel Olsson: Hong Kong born & raised. Education in HK & Australia. HK Government employed for 30 years. Retired in 1997 before moving to Canada. Primary collecting interests: HK & US early to modern stamps & postal history. Past editor HKPS Bulletin (1971-92) as well as Exchange Secretary. Exhibited multiple times in Canada. Past editor Winnipeg Philatelic Society Bulletin.

Philipe Orsetti: Native of France, made a career in the helicopter industry starting as an aeronautical engineer, Lived in Hong Kong between 1968 and 1973. Collected most aspects of Hong Kong philately and has exhibited internationally “HK under Japanese Occupation” and “HK Officially Sealed labels”. Now retired, lives between France and Texas.

Dr William C M Tong, MB, BCh, BAO, FHKCR, FHKAM (Radiology), Consultant in Nuclear Medicine, President of the HK Collectors Association and VP of the HK China Cinderella Collectors Society. Main interest in HK and China revenues, post cards, photos, posters, documents, stamps and postal history. He has been actively involved in the promotion of the collecting habits in HK and China. His publication includes “A Selective Collection of HK Historic Postcards”, “HK during Japanese Occupation” and many articles.

Alan Yeung : Currently wafer operator/tech in the Electronic Industry, specializes in Hong Kong Revenue, researching the types of overprints and provisionals issues in connection with their regular uses, and their chronology.

Danny Tse : Present Chairman of the Surf Casting HK and President of the Angling Entertainment biweekly magazine. Collecting stamp since 1985, mainly China, Hong Kong Japanese Occupation revenue stamps, HK QE revenue stamps, specializing in revenue paper, water mark, printing, colors, etc.

Frits Huygen : Born in 1910 in Canton, the son of the Swedish consul. He spent most of his life in the Far East, before becoming a resident of Hong Kong after the War, from where he ran his own export business. Avid stamps & coins collector. He passed away on June 14, 1985 in Hamburg, Germany. His extensive collections were dispersed in Germany in October 1985.


Bibliography:

Books (fiscal sections):- Webb F.W. Hong Kong and the Treaty Ports of China & Japan, 1960- Gurevitch R.N. Hong Kong : Queen Victoria Postal Adhesives, Vol. 1 & 2, 2001

Catalogs:- Forbin A. Catalogue de Timbres-Fiscaux, 1915- Huygen, Frits G. Hong Kong Fiscal Stamps, 1979- Shimomura, Japanese Revenue Stamps, 1981- Barefoot J., British Commonwealth Revenues, 1986, 1990 & 2006 editions.

Articles:- Bishp G.T. & Sayers, A short Study of the Postal Fiscals, The Stamp Lover, December 1933- Padget P.I. & Pearson P.C., Revenue Stamps of Hong Kong, Hong Kong Study Circle Bulletin No.168 Dec. 1970.- Koeppel A., Fiscal Stamps of Hong Kong, American Revenuer, Feb. & June 1975.- - Gurevitch R.N. Fiscal Stamps Used for Postal, Hong Kong Philatelic Journal # 1 Feb 1997- Halewood N. QEII “B OF E” and “CONTRACT NOTE” issues of Hong Kong, Hong Kong Philatelic Journal # 2 Feb 1998- Orsetti P. Hong Kong Revenue Stamps: The Last Frontier, Hong Kong Philatelic Journal # 5 Feb 2001- Halewood N. QEII “B OF E” and “CONTRACT NOTE” issues of Hong Kong, G.S.M. October 2003.

Ordinance:- Stamp Duty Ordinance. The Government Printer, Hong Kong, updated as of January 1995.

Websites:- Revenue and security markings on revenue adhesives: http://rodsell.com/hksmsic/hksmsic.htm- Hong Kong Study Circle: http://www.hongkongstudycircle.com/- Hong Kong Philatelic Society: http://www.hkpsoc.com/- Hong Kong Stamp Society: http://hkss.org/- The Revenue Society: www.revenuesociety.org.uk


http://hkss.org/

http://www.hongkongstudycircle.com/


Table of Contents for Part I

HONG KONG EMBOSSED REVENUE SEALS.............................................................................................................................................................111-1 Embossed Revenue Seals........................................................................................................................................................................................111-2 Other Embossed Seals.............................................................................................................................................................................................141-3 Embossed Seals used to cancel Stamp Duties.........................................................................................................................................................16

HONG KONG QUEEN VICTORIA REVENUE STAMPS.............................................................................................................................................182-1 Thin,white paper, wmk CC, perf 15, 1867- 68 issue..............................................................................................................................................202-2 Thick, white paper, wmk CC, perf 15, 1880 issue..................................................................................................................................................232-3 Thick, white paper, wmk CC, perf 14, 1882 issue..................................................................................................................................................252-4 Thick, white paper, wmk CC, perf 14, new color standardization, 1882 issue.......................................................................................................252-5 Thick, bluish paper, wmk CC, perf 14, new color standardization, 1882 issue......................................................................................................262-6 Provisional Large format (29x33 mm) Perf 15. Queen portrait, 1880 issue..........................................................................................................282-7 Provisional Large format (29x33 mm) Perf 14. Queen portrait, 1891 issue..........................................................................................................282-8 Provisional Large format (29x33 mm) Perf 15 & Perf 14. Queen portrait, 1897 issue.......................................................................................292-9 Large format (29x33 mm), white paper , Numeral design, 1882 issue...................................................................................................................302-10 Large format (29x33 mm), bluish paper, Numeral design....................................................................................................................................302-11 Small format (20x24 mm), Queen portrait (Perf. 14), respectively 1873 and 1880 issue....................................................................................312-12 Postal stamps overprinted for revenue use, 1891 issue.........................................................................................................................................312-13 QV postal adhesives used for revenue..................................................................................................................................................................322-14 Fiscal and /or Security Markings on QV revenue adhesives................................................................................................................................332-15 QV revenue adhesives used as postal stamps.......................................................................................................................................................35

HONG KONG KING EDWARD VII REVENUE STAMPS............................................................................................................................................363-1 Stamp Duty, wmk Crown CC, perf. 14, white paper, 1903 issue (set 1)................................................................................................................383-2 Stamp Duty, Wmk Crown CA Sideways, perf. 14, colored paper, 1903 issue (set 1 continuation).......................................................................383-3 Stamp Duty, wmk Crown CC, perf. 14, violet paper, 1903 issue (set 2)................................................................................................................393-4 Stamp Duty, Wmk Multiple Crown CA, perf. 14, white paper, 1907 issue (set 3).................................................................................................403-5 Stamp Duty Color Trials, Wmk Crown CA, Imperforate, white paper..................................................................................................................413-6 Provisional Stamp Duty, Wmk Multiple Crown CA, perf. 14, white paper, 1908 issue (set 4).............................................................................423-7 Revenue “Stationery”..............................................................................................................................................................................................433-8 Bill of Exchange: Stamp Duty overprinted B OF E , wmk Multiple Crown CA, perf. 14, white paper, 1907 issue (set 5)................................453-9 King Edward VII postal adhesives used for revenue..............................................................................................................................................46


HONG KONG KING GEORGE V REVENUE STAMPS................................................................................................................................................484-1 Stamp Duty, Wmk Multiple Crown CA, perf. 14, large format, (28x33 mm), 1912 issue (set 1)..........................................................................504-2 Stamp Duty, Wmk Multiple Script CA, perf. 14, large format, (28x33 mm), 1921 issue (set 2).........................................................................514-3 Postage Stamps overprinted Stamp Duty 1933 issue (set 3)...................................................................................................................................544-4 Bill of Exchange: B OF E overprints summaries..................................................................................................................................................554-5 Bill of Exchange: Stamp Duty overprinted B OF E, Wmk Multiple Crown CA, perf. 14, 1912 issue (set 4)....................................................564-6 Bill of Exchange: Stamp Duty overprinted B OF E, Wmk Multiple Script CA, perf. 14, 1921 issue (set 5 to 13)..........................................574-7 Bill of Exchange: Forgery on unwatermarked paper..............................................................................................................................................704-8 Contract Note: Stamp Duty overprinted CONTRACT NOTE, Wmk Multiple Script CA, perf. 14, 1938 issue.................................................704-9 Postage Stamps used for revenue purposes.............................................................................................................................................................71

HONG KONG JAPANESE OCCUPATION.....................................................................................................................................................................725-1 Japanese Revenue Stamps Used in Hong Kong from 1942....................................................................................................................................745-2 Japanese Revenue & Postal Stamps Overprinted and Used in Hong Kong, Provisional Issues, 1943...................................................................825-3 Occupation Revenue Stamps Printed and Used in Hong Kong, 1944....................................................................................................................865-4 Occupation Revenue Stamps Printed, Overprinted & Used in Hong Kong, Inflation Period, 1945......................................................................905-5 Japanese Postal Stamps Used for Revenue Purpose in Hong Kong.......................................................................................................................945-6 Japanese Occupation Revenue Seal used in Hong Kong........................................................................................................................................95

Tables of Association

Table 1: HONG KONG EMBOSSED “STAMP OFFICE” REVENUE SEALS..............................................................................................................13Table 2: HONG KONG QUEEN VICTORIA REVENUE DEFINITIVES......................................................................................................................19Table 2 - 1: HONG KONG QUEEN VICTORIA MISCELLANEOUS REVENUE STAMPS.....................................................................................27Table 3: HONG KONG KING EDWARD VII REVENUE STAMPS (STAMP DUTY & B OF E OVERPRINT).........................................................37Table 4: HONG KONG KING GEORGE V REVENUE STAMPS (STAMP DUTY, B OF E & CONTRACT NOTE OVERPRINTS)........................49Table 5: HONG KONG JAPANESE OCCUPATION REVENUE STAMPS....................................................................................................................73

Overprints Summary

Summary & Conversion table of B OF E overprints for King Edward VII & King George V issues............................................................................55Summary of KGV B OF E overprints recorded period of uses.........................................................................................................................................55


HONG KONG EMBOSSED REVENUE SEALS

1-1 Embossed Revenue Seals

They were introduced in Hong Kong at about the same time as the revenue adhesives. They were used either as stand alone or in conjunction with adhesives. They are illustrated used from 1868 to 1941, but they may have been used after the war.

The steel dies were produced by De La Rue & Co. Two Formats are known, Format A with STAMP OFFICE above HONG KONG and Format B with STAMP OFFICE underneath.

The low values were cut within the dies, while high values (from $200 to $1000) were inserted as slugs into the seals as may be seen from the proof below:

Value slugs proof (scale 80%) (from R Bodily)

The outer circle decor was added to the dies and several designs exist that have arbitrarily been classified as Ring Design a, b, c , etc... Probably, more decors are yet to be recorded.

This chapter introduces these seals according to Format, Size and Ring design, but much more study is necessary to address this complex subject.

Stock Transfer Certificate with seals dated May 11, 1900 (Scale 50%)Type 1 & 2 Embossed Seals, respectively 50 Cents (at right) and $2 (at left)


Outer Ring Designs:(Enlarged)

Design a Design b Design c

Design d Design e Design f

Check pre-taxed with one 10c Type 1 embossed seal dated June 21, 1941. (Scale 100%)


Table 1: HONG KONG EMBOSSED “STAMP OFFICE” REVENUE SEALS

Note: Besides the high values for which the proof slugs are illustrated in the previous page, private communications have yield several other records: 1c., 3c., 15c., $1.25, $4.50, $6.00, $10.50, $50.00 & $100.00.


STAMP OFFICE HONG KONG

Format: A B HONG KONG STAMP OFFICE

Type : 1 2 3 4 5

Diameter : 27 mm 31 mm 33 mm 30 mm 31 mm

Format: A A A B B

Ring Design: a b a c, d, e f

Values : earliest latest earliest latest earliest latest earliest latest earliest latest

2c a 1889 (29mm)5c e 1887 e 1929

10c 1869 194120c d 190225c 1892 190230c 188650c 1868 190275c 1884 1886$1 c 1897 c 1900

$1.50 1901$2 1868 1900

$2.50 c 1900$3 1897$4 1886$5 c 1869

$6.50 1895$8.50 1899

$10 1885$20 e 1902$25 1885$40 1902

$200 f 1902$1,000 f 1902

manual entry f 1919 f 1927

Type 1 Type 2 Type3 Type 4 Type 5


1-2 Miscellaneous Embossed SealsSeveral other monetary or non-monetary embossed seals were used. They are beyond the scope of this study but some examples are illustrated below:

Stamp Office Adjudication Fee Paid Duplicate seal Collector of Stamp Duty Collector of Stamp Revenue Director of Commerce & Industry 40mm (Huygen p.41) 39mm (1947) 43mm (1972) 40mm (1958) (from G.Olson) (also found embossed non-inked, see next paragraph)

Last Will. Estate Duty paid certified with a 31mm red embossed Seal and a paper seal dated May 2, 1933 (from A.Olsson) (Scale 100%)


1-3 Embossed Seals used to cancel Stamp Duties

A De La Rue embossing machine for canceling stamps duties was put to use in Hong Kong on or before 1903. Red ink was used to enhance the official seal strike.

It was 30 mm high and had six slugs date holes. The date was shown on top and at bottom as day – month - year (two digits) struck vertically. Between 1939 and 1941, it is known also with the year slug inserted sideways.

It was in use between 1903 and 1941 on KEVII, KGV and early KGVI issues. It was not used after the war. It has not be seen used on QV adhesives, however a proof exits canceling a $2 adhesive, dated 25-12-01, there is still the possibility that QV usage may be discovered.

early strike on KEVII Additional strike, to cover a weak strike on KGVI heavy strike on KGV late strike on combination KGV-KGVI (from A.Yeung) (from A.Yeung)

Combination KGV & “Duplicate Seal” sideways year slug Two different dates on same document (from A.Yeung) (normally there is one seal per stamp) (from A.Yeung)


Non-inked Year slug on KGV Non-inked Year slug on KGV Unusual full strikes on adhesives (only seen with 1938 year slug, so far) (from A.Yeung) (from A.Yeung) (from A.Yeung) (from J.Bull auctions)

Jockey Club ticket taxed directly with an embossed seal (scale 100%) (from A.Yeung)


HONG KONG QUEEN VICTORIA REVENUE STAMPS

Bill of Exchange dated 7 th October 1867 (Scale 100%)This document may be the earliest known with a QV Stamp Duty adhesive, outside Official Archives.


Table 2: HONG KONG QUEEN VICTORIA REVENUE DEFINITIVES


Large format Queen portrait (frame: 25 x 30 mm).

Wmk. : CC CCPerf. : 15 14

Paper : Thin Thick Thick Remarks :Paper color : White White Bluish

Values : Date of issue : 1867 1868 1880 1882 1882 1891

3c Lilac 19A 19B (inverted wmk.) 19A i

3c Orange 1A 1C 1D (inverted wmk.) 1A i

3c Yellow-Brown 1Aa 1Ca 1Da Bright yellow 1Db

25c Green 2A 2C ? 2D 2D has not been seen (reversed wmk.) 2A r

25c Lilac 20A 20B (inverted wmk.) 20A i

30c Lilac 21A 21B30c Light Brown 3B 3C 3D50c Lilac 22A 22B

(unwatermarked) 22A u (inverted wmk.) 22A i

50c Violet 4B 4C$1 Blue 5A 5C 5D$1 Lilac 23A 23B

(inverted wmk.) 23A i$1.50 Green 24A 24B$1.50 Brown-Carmine 6B 6C 6D

$2 Grey-Green 7A 7C Authorized for Postal use$2 Bluish-Green 25A 25B Authorized for Postal use, from 1891$3 Mauve 8A 8C Authorized for Postal use$3 Lilac 26A 26B Authorized for Postal use, from 1902

$10 Rose-Carmine 9A 9C Authorized for Postal use$10 Grey-Green 27A 27B Not authorized for Postal use

color standardization

2-1 Thin ,white paper, wmk CC, perf 15 , 1867- 68 issue

Wmk Crown CC 1A 1Aa 2A 3B 4B

5A 6B 7A 8A 9A (from A.Olsson)

Note 1: “B” indicates an 1868 issue.

Note 2: “PAID ALL” is a Court Fee cancel, it may be found with index A or B and with or without hyphen in HONG -KONG & PAID-ALL

Inverted wmk. 1A i (from A.Yeung) Reverse wmk 2A r Wmk Crown CC 6B imperf. thin paper


Note: Proofs are outside the scope of this Monograph, but it would have been a shame not to illustrate this spectacular group

Color Die Proofs or Trials of QV 1867 set, printed on card paper in issued colors (from Dr. Tong)

Early Payment Order, with a pair & a single 50c (4 B) dated March 23, 1875 (scale 70%) (from A.Olsson)


Insurance Policy for goods carried from Hong Kong to Tientsin, dated 1869.Issued by the China Traders Insurance Co. Ltd. Through their agent Augustine Heard & Co.

(scale 100%) (from A.Olsson)


2-2 Thick , white paper, wmk CC, perf 15 , 1880 issue

Note: “Thin paper” is 8/100 mm, while “Thick paper” is 10/100 mm thick, they may be distinguished by feel only.

Wmk Crown CC 1C 1Ca 2C 3C 4C

5C 6C 7C 8C 9C (postal use)

Trials on un-watermarked paper, Imperforate:

1 T 2 T 4 T 7 T


Steamer passenger fare receipt dated September 26, 1872 (scale 100%) (from C.Jones)


2-3 Thick, white paper, wmk CC, perf 14 , 1882 issue

Wmk Crown CC 1D 1Da 1Db (from G.Olson) 3D 5D 6D

Note on the 3 cent: According to G. Olson, the yellow pigment of the period was composed of ferric oxide (rust) and cadmium oxide (bright yellow). The "bright yellow" variety (1Db) results from an excess of the heavier Chromium at the bottom of printing ink buckets.

2-4 Thick, white paper, wmk CC, perf 14 , new color standardization , 1882 issue

Wmk Crown CC 19A 20A 21A 22A 23A

24A 25A 26A 27A

Inverted wmk 19A i 22A i 23A I


2-5 Thick, bluish paper, wmk CC, perf 14, new color standardization, 1882 issue

Wmk Crown CC 19B 20B 21B 22B 23B

24B 25B 26B 27B

Largest multiple of $10 (27A) known for revenue usage (Phillip's Auction) (scale 80%)


Table 2 - 1: HONG KONG QUEEN VICTORIA MISCELLANEOUS REVENUE STAMPS


Provisional Large format Queen portrait (frame 25 x 30 mm)

Wmk. : CC CA CCPerf. : 15 14 15 14 Note Remarks

Values : Date of issue : 1880 1891 1897

12c / $10 Rose-Carmine 11 Authorized for Postal use (thin paper) 11A Authorized for Postal use

$5 / $10 Purple / Red paper 29 Authorized for Postal use$1 / $2 Green 31A 31B i, ii Authorized for Postal use

(thin paper) 31A t i Authorized for Postal use (vertical overprint omitted) 31B vo One known with CANTON cancel (Chinese overprint omitted) 31A co 31B co i Authorized for Postal use (inverted diag. Overprint) 31B di One known mint

Note i : - exist with right strike bar offset Note ii : - exist with DOLLAR overprint shifted to right

(O of DOLLAR at the right of O of ONE, Position 12)

Large format Numeral design (frame 25 x 30 mm)

Wmk. : CC sideto L to R

Perf. : 14 RemarksPaper color : White Bluish White

Values : Date of issue : 1882

1c Lilac 16A 16B 16C5c Lilac 17A 17B 17C Forgery exists on unwmk. paper, perf. 10

10c Lilac 18A 18B 18C

Small format Queen portrait (frame 18.5 x 22.5 mm)

Wmk. : CC CAPerf. : 14 Remarks

Values : Date of issue : 1873 1880

2c Bluish Slate 102c Lilac 28 Authorized for Postal use 24 Dec. 1890 to 20 Feb. 1891.

(inverted wmk.) 28 i

Postal stamps overprinted for revenue use :

Wmk. : CAPerf. : 14 Remarks :

Values : Date of issue : 1891overprint Overprint both in English and Chinese

2c Carmine. S. O. 12 Authorized for Postal use from 1 Jan. 1891.

2c S.D/O 12b Authorized for Postal use from 1 Jan. 1891. Fiscal use unknown

2c Carmine. S. D. 14 Authorized for Postal use from 1 Jan. 1891. Fiscal use unknown

(Inverted overprint) S. D. 14a Only one known, postal cancel 27 Dec. 1892.

10c Purple / Red paper. S. O. 13 Authorized for Postal use from 1 Jan. 1891. Fiscal use unknown

Carmine. D pen stroke

2-6 Provisional Large format (29x33 mm) Perf 15. Queen portrait, 1880 issue

Wmk Crown CC 11 11A 11A Short T Short T Thick Paper Thin Paper Thin Paper

Note: The above example of 11A on thick paper, dated 1880, demonstrates that the corresponding thick paper adhesive without overprint (9C) must have been issued as early as 1880, and not in 1883 as shown in some catalogs.

2-7 Provisional Large format (29x33 mm) Perf 14. Queen portrait, 1891 issue

Note: This stamp was never issued without overprint, it was printed from the same die as # 9, 11 & 27

Wmk Crown CA 29 29This watermark was intended for small format adhesives. “Land Office” cancel. Court “Paid All” cancel.On large formats, several Crowns or CA's may be seen including margins showing part of “CROWN AGENTS”

Note: For all matters pertaining to Postal-Fiscal adhesives, please refer to Gurevitch R.N. Hong Kong, Queen Victoria Postal Adhesives, Vol. 1 & 2, 2001.


2-8 Provisional Large format (29x33 mm) Perf 15 & Perf 14. Queen portrait, 1897 issue

Wmk Crown CC 31A t 31A 31B Thin paper Thick Paper Thick Paper Perf. 15 Perf 14

- Chinese overprint omitted:

31B vo (vertical overprint omitted) 31A co 31B co Perf 14 Perf. 15 Perf 14 (Postal cancel) (from Auction) (Postal cancel) Note i: Normal O positions O of ONE at left of O from DOLLAR

- Offset overprints:

31A (offset at left) 31B (offset at right) 31B Note i: Right strike bar offset Note ii: O of ONE at left of O from DOLLAR

Note: The “omitted and offset overprints” are illustrated above by mint adhesives or adhesives with postal markings. Similar adhesives may certainly be found with revenue cancels, but the author has not seen any yet


2-9 Large format (29x33 mm), white paper , Numeral design, 1882 issue

Wmk Crown CC sideways to Left 16 A 17 A 18 A

Wmk Crown CC sideways to Right 16 C 17 C 18 C

2-10 Large format (29x33 mm), bluish paper, Numeral design

Wmk Crown CC sideways to Left 16 B 17 B 18 B


2-11 Small format (20x24 mm), Queen portrait (Perf. 14), respectively 1873 and 1880 issue

Wmk Crown CC 10 Wmk Crown CA 28 (from W.Y.Chu)

2-12 Postal stamps overprinted for revenue use, 1891 issue

Wmk Crown CC 12 (See Note 2 below) 12b (unused) 14 (postal use) 14a (postal use) 13 (postal use) Only known inverted overprint Note 1: New forgeries of the above overprints are appearing regularly on Internet auction sites.

Note 2: These adhesives were the subject of the short article reproduced below in the HKPS Newsletter of December 2001:


2-13 QV postal adhesives used for revenue

Most QV postal adhesives may have been used for revenue purposes, but their comprehensive study is outside the scope of this document. Here are few examples with the circular revenue cancel “Paid All”. (Unknowing or unscrupulous dealers sometimes offer stamps with PAID-ALL cancels as postally used).

Receipt dated 1902, duty being paid with a 2c postage adhesive. (scale 100%)Monograph of the Revenue Issues of Hong Kong Sep 10, 2013 Part I - 32 / 95

2-14 Fiscal and /or Security Markings on QV revenue adhesives

Perfins and other markings on revenue adhesives have been extensively researched and published on the Web at the following link:


Here are few examples of markings on QV revenue adhesives:

- Revenue Cancellations

Overseas Banking Corporation Hong Kong & Shanghai Banking Corporation David Sassoon, Sons & Co. Chartered Bank of India Australia & China

- Revenue Cancellations which could be used also as Security Markings on postal adhesives

Great Northern Telegraph Messageries Maritimes Douglas Lapraik Atick Lane Crawford

- Printed or Perfins Security Markings associated with fiscal handstamps and manuscript cancels

Hong Kong & Shanghai Banking Corporation Chartered Mercantile Bank Carlowitz & Co.



Consulate Seal canceling a Stamp Duty, dated August 20, 1872 (From W.Y.Chu) (scale 90%)


2-15 QV revenue adhesives used as postal stamps

In spite of few exceptions and Postal-Fiscal stamps that are indicated in the tables, revenue stamps were NOT authorized for postal use. However, due to the inexperience of some postal clerks or for fortuitous events, few covers may be found with genuine cancels on revenue adhesives. The cover below being an example. Otherwise most of the postal cancels on revenue adhesives are either contrived, or just bogus.

7c + 7c Registration fee with a 3c revenue adhesive not contributing to this 14c overseas rate (scale 100%) (from A.Olsson)


HONG KONG KING EDWARD VII REVENUE STAMPS

Stock Transfer Certificate dated January 25, 1911. (scale 100%)Most King Edward revenue adhesives were canceled with a red STAMP DUTY embossed seal

indicating the date (day, month and 2 digit year in separate circles) at top and at bottom.


Table 3: HONG KONG KING EDWARD VII REVENUE STAMPS (STAMP DUTY & B OF E OVERPRINT)


Set number: 1 2 3 5

Overprint : none

Wmk. : CC CA side to L CC Remarks :

Paper : White White Violet White White All the stamps are large format (frame 25.5 x 30 mm). Perf. : 14.

Values : Date of issue : 1903 1903 1903 1907 1907

1c Olive & violet 40 # 40 Two examples known. The 1st appeared in 2002 and the 2nd in 20132c Brown & grey 413c Violet & green 42 42 V5c Blue & Grey 43 43 V 69 ? 69 A # 69 A may not exist.

10c Bistre & grey 44 44 V 70 70 A 70 Ad15c Green & mauve 45 7120c Brown & mauve 46 72 72 A 72 Ad25c Dark & light green 47 47 V 73 73 A30c Indigo & violet 48 7440c Green & orange ? 49 # 49 may not exist.50c Yellow & green 50 76 76 A 76 Ad75c Brown & green 51 77 77 A$1 Red & black 52 78 78 A 78 Ad

$1.50 Olive & green 53 79 79 A$2 Violet & black 54 80 80 A$3 Green & sea-green 55 81 81 A$4 Blue & black 56 82 82 A$5 Brown & violet 57 83 83 A$6 Blue & sea-green 58 84

$10 Red & violet 59 85$20 Black & violet 60$25 Violet & black 61$40 Orange & green 62$50 Brown & black/ yellow paper 63 86

$100 Violet & black/ red paper 64$200 Blue & black / blue paper 65

Provisional 19085c/10c Bistre & grey :

899091

Type A

mult. CA mult. CA F of OF dropped

Set 4

FIVE only, over Ten crossed out FIVE CENTS in English & Chinese over FIVE FIVE CENTS in English & Chinese

3-1 Stamp Duty , wmk Crown CC, perf. 14, white paper, 1903 issue (set 1)

wmk Crown CC 40 (from W.Ng) 41 42 43 44 45 46

47 48 50 51 52 53 54

55 56 57 58 59 60 61 62

3-2 Stamp Duty, Wmk Crown CA Sideways , perf. 14, colored paper, 1903 issue (set 1 continuation)

Wmk Crown CA Sideways to Left 63 64 65


3-3 Stamp Duty, wmk Crown CC, perf. 14, violet paper, 1903 issue (set 2)

Wmk Crown CC 42V 43V 44V 47V

Note: All the known violet paper adhesives, illustrated above, were used in 1903. They seem to be an earlier version of this issue on thin paper (8/100 mm).(ex-Koeppel)

Bank draft, March 28, 1907 (from Ebay)


3-4 Stamp Duty, Wmk Multiple Crown CA , perf. 14, white paper, 1907 issue (set 3)

Wmk Multiple Crown CA 69 70 71 72 73

74 (from A.Yeung) 76 77 78 79 80

81 82 83 84 85 86 (from A.Olsson)


3-5 Stamp Duty Color Trials, Wmk Crown CA , Imperforate, white paper

Note: Numbers are for reference only, they correspond to the stamp value and not to its color.

Wmk Crown CA 45 CT 45 CT 45 CT 45 CT actual color used color used for $1.50 value color used for $10 value color used for $200 value

46 CT 46 CT 46 CT (from A.Yeung) 46 CT (from A.Yeung) 46 CT (from A.Yeung) 46 CT (from A.Yeung)

actual color used color used for 5c value color used for 10c value color used for 30c value color used for 50c value color used for $4 value

46 CT (from A.Olsson) 46 CT (from A.Olsson) 46 CT (from A.Olsson) 46 CT (from A.Olsson) 46 CT (from A.Olsson)

color not used color used for 1c value color used for $5 value color used for $10 value color used for $100 value

Wmk Crown CA Sideways to Left 46 CT (from A.Yeung)

color used for 15c value


3-6 Provisional Stamp Duty, Wmk Multiple Crown CA, perf. 14, white paper, 1908 i ssue (set 4)

Wmk Multiple Crown CA 89 90 91 Original issue Second issue with Final issue with value change new value in Chinese

Note: So far, this value has only been seen used in 1909.

91 Long N 91 Short N


3-7 Revenue “Stationery”

Revenue “stationery” were forms, probably tailored to the Chinese-speaking, that were purchased pre-stamped and pre-cancelled, the buyer would fill out the nature & amount of the transaction the same day or later, and the IRD would then get the official documentation done in English.

Pre-Paid form STAMP DUTY OFFICE (heading in red)

Blank pre-paid form (scale 80%) (from A.Olsson) Promissory note (identical seal & brush date) (scale 80%) (from A.Yeung)

(form size 33 x 14 cm)


Ship sale & Purchase Agreement dated July 20, 1909 (scale 70 %) (from A.Yeung)

(form size 35 x 22 cm)


3-8 Bill of Exchange : Stamp Duty overprinted B OF E , wmk Multiple Crown CA, perf. 14, white paper, 1907 issue (set 5)

Type A overprint: Typographic 15.5 x 3.5 mm, OF 3.5 x 2 mm, black, no serif.

Wmk Multiple Crown CA 70 A 72 A 73 A 76 A 77 A

78 A 79 A 80 A 81 A 82 A 83 A

Note: Bill of Exchange: Stamp Duty overprinted B OF E , with F of OF dropped down

F dropped down 70 Ad 72 Ad 76 Ad (from G.Olson) 78 Ad


3-9 King Edward VII postal adhesives used for revenue

Most KEVII postal adhesives may have been used for revenue, including high values, but their comprehensive study is outside the scope of this document. Here are few examples with PAID ALL cancel, pen cancel, punch killer and company chop:

1906 Receipt stub Private Punch killer (from Auction)


Insurance Policy, fee paid with Postal adhesives canceled by company chop marking.This policy was signed in Montreal, Canada on September 27, 1918 with HK fiscal stamps, probably because the annuities had to be paid in

quote “Mexican Silver of present weight and fineness, Hong Kong Local Currency” unquote.


HONG KONG KING GEORGE V REVENUE STAMPS

Indenture, with solicitor’s wax seal, October 1926 (Scale 80%)

Insurance Certificate, November 1934 (Scale 100%)


Table 4: HONG KONG KING GEORGE V REVENUE STAMPS (STAMP DUTY, B OF E & CONTRACT NOTE OVERPRINTS)

Note: 30c (101) & 40c (102) have been incorrectly indicated in Huygen as issued in 1916.


Large format : (frame 25.5 x 30 mm). Perf. : 14.

Set number: 1 2 4 5 6 7 8 9 10 11 12 13 14

Overprint : none CONTRACT

Overprint Type : A B C D E F G J J1 K NOTE

Overprint color: black violet

Wmk.(M=Multiple) : MCA MCAValues: Date of issue : 1912 1921 1938

2c Brown & grey ? 94 ? 123 3c Violet & green ? 95 ? 124 5c Blue & Grey 96 125 125 A 125 B 125 C 125 F 125 G 125 K

10c Bistre & grey 97 126 97 A 126 A 126 B 126 C 126 D 126 E 126 F15c Green & mauve 98 127 127 A 127 F 127 G 127 K20c Brown & mauve 99 128 99 A 128 A 128 B 128 C 128 D 128 E 128 F 128 G 128 J 128 J1 128 K25c Dark & light green 100 129 100 A 129 K30c Indigo & violet 101 130 130 A 130 B 130 C 130 E 130 F40c Green & orange 102 131 131 F50c Yellow & green 103 132 103 A 132 A 132 B 132 C 132 F 132 G75c Brown & green 104 133 104 A 133 K$1 Red & black 105 134 105 A 134 A 134 B 134 E 134 F 134 G

$1.50 Olive & green 106 135 106 A 135 A 135 C 135 J 135 K$2 Violet & black 107 136 107 A 136 A 136 C 136 F 136 G$3 Green & sea-green 108 137 108 A 137 A 137 B 137 C 137 D 137 F 137 G$4 Blue & black 109 138 109 A 138 A 138 C 138 D 138 F$5 Brown & violet 110 139 110 A 139 A 139 C 139 D 139 F 139 G$6 Blue & sea-green 111 140 140 A 140 D 140 F

$10 Red & violet 112 141 141 A 141 C 141 E 141 F$20 Black & violet 113 142 113 A 142 A 142 C 142 D 142 F$25 Violet & black 114 143 143 A 143 J 143 J1$40 Orange & green 115 144 144 c A$50 Brown & black/ yellow paper 116 145 116 A 145 A 145 F 145 G

$100 Violet & black/ red paper 117 ? 146$200 Blue & black / blue paper 118 147 147 G

set 3

Wmk : Date of issue : 1933

149

B OF E

M ScCA M ScCA

Provisional overprint on Postal Adhesive

Script CA

10 Cents on 12c Purple/ yellow paper

4-1 Stamp Duty , Wmk Multiple Crown CA, perf. 14, large format, (28x33 mm), 1912 issue (set 1)

Wmk Multiple Crown CA 96 97 98 99 100

101 (from A.Yeung) 102 103 104 105 106

107 108 109 110 111 112

113 (from G.Olson) 114 115 116 117 118

Note: 101 and 102, respectively 30c and 40c, possibly issued in 1916, have never been seen by the author.


4-2 Stamp Duty, Wmk Multiple Script CA , perf. 14, large format, (28x33 mm), 1921 issue (set 2)

Wmk Multiple Script CA 125 126 127 128 129

130 131 132 133 134 135

136 137 138 139 140 141

142 143 144 145 146 147


Share Transfer document. Mix franking KGV – KGVI with date year slug sideways (scale 100%) (from A.Olsson)


Note: Several KGV values were used post war until 1948 with the STAMP OFFICE circular date stamp. Post-war KGV Stamp Duty adhesives were always officially punched before being stuck on document. Few examples are illustrated below.

Wmk Multiple Crown CA

117 (from A.Yeung)

Wmk Multiple Script CA

125 (from A.Yeung) 128 129 133 (from A.Yeung)

135 Late use in 1948 (from A.Yeung) 143 Dark violet cancel (from A.Yeung) 144 (from A.Yeung)


4-3 Postage Stamps overprinted Stamp Duty 1933 issue (set 3)

149

Front (Scale 70%) Back (Scale 70%) Deposit Certificate of $100 through the postal saving system of the Republic of China, dated November 4, 1941

Its purpose was to rebuild the nation through saving. The coupon was withdrawn and canceled.


4-4 Bill of Exchange: B OF E overprints summaries

Summary & Conversion table of B OF E overprints for King Edward VII & King George V issues (actual size overprint illustrations when printed, or displayed at “Letter” format)

Summary of KGV B OF E overprints recorded period of uses


1934 1935 1936 1937 1938 1939 1940 1941 1942 – 45 1946 1947 19484, 5 A

6 B7 C8 D9 E10 F11 G12 J, J113 K

KGV Set #

Overprint Index

Index Type A Type B Type C Type D

Printing Typographic Typographic Typographic Typographic TypographicColor black black black black black black black dark violet violet

Width (mm) 15.5 x 3.5 16 x 3 14.5 x 3 15 x 3 14 x 5 16 x 3 16 x 3 15.5 x 4 15-16 x 4Height (mm) 3.5 x 2 5 x 2 5 x 2 5 x 2 5.5 x 4 6 x 2.5 6 x 2.5 4 x 2 5 x 3Specificity small OF thin OF short F large OF, square O OF near top

Serif sans serif serif serif sans serif serif on B only serif serif sans serif sans serif

a c d f e e Page 39 – 40 bBarefoot a - - - f D D B C

Type E, 1,2,3 Type F Type G Type J Type J1 Type K

Handstamp Handstamp Handstamp HandstampType J in black

Huygen

4-5 Bill of Exchange: Stamp Duty overprinted B OF E , Wmk Multiple Crown CA, perf. 14, 1912 issue (set 4)

(set 4) Type A overprint: Typographic 15.5 x 3.5 mm, OF 3.5 x 2 mm, black, no serif.

Wmk Multiple Crown CA 97 A 99 A 100 A

103 A 103 A (double overprint) 104 A 105 A 106 A

107 A 108 A 109 A 110 A 113 A (from A.Olsson) 116 A (from A Yeung)


4-6 Bill of Exchange: Stamp Duty overprinted B OF E , Wmk Multiple Script CA , perf. 14, 1921 issue (set 5 to 13)

(set 5) Type A overprint: Typographic 15.5 x 3.5 mm, OF 3.5 x 2 mm, black, no serif.

Wmk Multiple Script CA 125 A 126 A 127 A (from A.Yeung) 128 A 130 A

132 A 134 A 135 A (from G.Olson) 136 A 137 A 138 A (from G.Olson)

139 A 140 A 141 A 142 A 143 A 145 A

inverted wmk 128 A inv (from A.Yeung) 129 A inv (from A.Yeung)


Shares Certificate, B OF E Type A , May 1947 (Scale 90%)

Bank Draft, B OF E Type A , dated June 27, 1929 (Scale 85%)


(set 6) Type B overprint : Typographic16 x 3 mm, OF 5 x 2 mm, black, serif. (Similar To Type F, but smaller OF)

125 B 126 B 128 B 130 B 132 B 134 B 137 B

Bank draft with KGV B Of E Type B overprint dated August 28, 1935 (scale 100%) (from A.Yeung)


(set 7) Type C overprint: Typographic 14.5 x 3 mm, thin OF 5 x 2 mm, black, serif.

125 C 126 C 128 C 128 C Kiss Printing (A.Yeung) 130 C 130 C Triple Overp. (A.Yeung) 132 C

135 C (from A.Yeung) 136 C 137 C 138 C 139 C 141 C 142C

(set 8) Type D overprint : Handstamp 15 x 3 mm, OF 5 x 2 mm, short F, black, no serif.

126 D 128 D 137 D 138 D 139 D 140 D (from A.Yeung) 142 D (from G.Olson)


Bill of Exchange dated October 9, 1936 with a KGV 20c Type C overprint ( front scale 50%, back 100%) (from A.Yeung)


Type E overprint: Handstamp 14 x 5 mm, OF 5.5 x 4 mm, square O, black, serif on B only.(set 9)

126 E (from A.Yeung) 128 E (from A.Yeung) 130 E (from A.Yeung) 134 E 141 E (from A.Yeung, ex Huygen p.26)

Notes: Type E's overprints consist in a family characterized by their constant dimensions, 14 x 5 mm, and by serif on B only, but with different “OF”. It seems that there is an early version of this overprint that has an almost square O, identified as Type E. It is found on KGV and first issue of KGVI. A “narrow oval 0” has been found on one value of KGV issue. It has been identified as Type E1. A “high oval O” has been found on one example of KGV issue. It has been identified as Type E2. The “oval O” is found on the later issues of King George VI and on one value of King George V. It has been identified as Type E3. It is very likely that several wood-blocks of this overprint were produced and more variations may be identified in the future.

Type E1 overprint: similar to Type E with narrow oval 0 Type E2 overprint: similar to Type E with high oval 0 Type E3 overprint: similar to Type E with large oval O (only known so far on one KGV value) (only one example known so far on KGV issue) (only one example known so far on KGV issue)

128 E1 (from A.Yeung) 126 E2 (from A.Yeung) 126 E3


Bank draft with KGV B Of E Type E overprint (# 128 E) dated June 16, 1938 (scale 100%) (from A.Yeung)


Bank Draft (front & back) with KGV B OF E overprints Types E, E1 & C (scale 100%) (from A.Olsson)


Type F overprint: Typographic 15 x 3 mm, thick OF 5 x 2 mm, (1mm inside O) black, serif.(set 10)

125 F 126 F 127 F 128 F 130 F 131 F 132 F

134 F 136 F 137 F 138 F 139 F 140 F (from G.Olson)

141 F 142 F (Huygen p.21) 145 F (Huygen p.21)


Bill of Exchange with KGV B Of E Type F overprint (# 134 F) dated May 15, 1940 (scale 100%) (from W.Y.Chu)


(set 11) Type G overprint: Typographic 16 x 3 mm, OF 6 x 2.5 mm, black, serif.

125 G 127 G (Grom G.Olson) 128 G 132 G 134 G 136 G (Huygen p.23)

137 G 139 G 145 G (Huygen p.23) 147 G (J.Bull auction)

Acceptance Draft with KGV B OF E overprint Type G dated February 28, 1941 (verso scale 80%, front 50%) (from A.Yeung)


(set 12) Type J overprint: Handstamp 15.5 x 4 mm, OF 4 x 2 mm, oval 0, dark violet, no serif. (OF located near top)

128 J 135 J (Huygen p.20) 143 J (Huygen p.20)

Note: The following overprints appear to be black, and not a dark violet, if such the case, they are Type J1 that is normally found overprinted on KGVI issues. Moreover, the $25 value shows a “worn” overprint that is associated with later KGVI issues

128 J1 (from W.Y.Chu) 143 J1 “worn” (from W.Y.Chu)


(set 13) Type K overprint : Handstamp 15-16 x 4 mm, OF 5 x 3 mm, violet, no serif.

125 K (G.Olson) 127 K 128 K 129 K 133 K 135 K

133 K showing late date of usage of September 17, 1947 (from A.Olsson) 127 K in combination with a KGVI with same overprint (from A.Olsson)

perfin “Under Lien to the H & S B C”


4-7 Bill of Exchange: Forgery on unwatermarked paper

This $10 forgery was made to deceive the Internal Revenue. It may be distinguished by minutes details including the shape of the N in TEN and a smaller size.

Forgery (ex Koeppel, A.Yeung) genuine 141 E forgery genuine forgery

4-8 Contract Note: Stamp Duty overprinted CONTRACT NOTE , Wmk Multiple Script CA, perf. 14, 1938 issue

Type A overprint: 3mm spacing between the lines, no serif. (Same initial Type used on King George VI, 1937 issue)(set 14)

144 c A (from A.Yeung) 144 c A (with an official punch hole and a firm cancellation)

Note 1: Only the $40 orange & green value was overprinted as such.

Note 2: “Official” hole punches are usually 5mm in diameter, however the above hole is 6mm demonstrating that several punches have been used.


4-9 Postage Stamps used for revenue purposes

Most KGV postal adhesives may have been used for revenue, including high values, but their comprehensive study is outside the scope of this document. Few examples are illustrated below.

CUSTOM DUTY DEPOSIT SEAL OF DISTRICT OFFICE DISTRICT LAND OFFICE (Several cancels exists, they were addressed in the HKPS Newsletter dated July and August 1988.)

Unframed Marking Framed marking Double circle HONG KONG TAI PO (from W.Y.Chu)

on KE on KGV

Memorial Land Registration showing the official H K perfin tying the adhesives to the document, dated July 8, 1918


HONG KONG JAPANESE OCCUPATIONOn Christmas day of 1941, Hong Kong surrendered to the Japanese Forces after fierce fighting following the Japanese units of the Imperial Japanese Army invasion from Mainland China, on December 8th. Occupation of this territory was to last over three and half years until the Emperor of Japan broadcast his surrender August 15th, 1945.The Japanese had always intended to incorporate Hong Kong in its Empire. Consequently, ordinary Japanese revenue adhesives were used, then Hong Kong specific overprints and new adhesives were issued.

Residential Property Sale Agreement with two J-12 ¥100 tax stamps, dated August 7, 1944 (The small chops belong to the Seller, the Buyer and the larger rectangle to the Legal Firm) (scale 54%) (from A.Olsson)


Table 5: HONG KONG JAPANESE OCCUPATION REVENUE STAMPS


Date: 19422 Sen Green small format Wavy Watermark J-13 Sen Violet " " " " J-25 Sen Red-brown " " " " J-3

10 Sen Green " " " " J-420 Sen Orange " " " " J-530 Sen Brown " " " " J-650 Sen Blue " " " " J-7

1 Yen Red large format " " J-85 Yen Red / yellow " " " " J-9

10 Yen Red / yellow " " " " J-1050 Yen Red / light violet " " " " J-11

100 Yen Red / light green " " " " J-12

For use as 10 c. Date: 1943

10 Sen on 3 Sen Violet red overprint Overprint A J-1310 Sen on 20 Sen Orange " " “ J-1410 Sen on 30 Sen Brown " " “ J-1510 Sen on 50 Sen Blue " " “ J-16

For use as revenue 10 c. Hong Kong

10 Sen on 4 Sen Green (postage stamp) (Admiral Togo) Overprint B J-1710 Sen on 4 Sen Green (postage stamp) (Mount Fuji) “ J-18

Date: 1944 Small format

10 Sen Yellow-green Perf : 14.5 No Watermark J-19“ “ " " Perf : 12.5 “ J-20“ “ " " Imperf. “ J-21“ “ " " Perf : 14.5 Chin. Char. Watermark J-22“ “ " " Perf : 12.5 “ “ J-23“ “ " " Imperf. “ “ J-24

High format50 Yen Green Perf : 12.5 No Watermark J-25

100 Yen Red Imperf. “ J-26

Date: 1945

1 Yen on 10 Sen Yellow-green Perf : 14,5 Overp. C No Watermark J-27 “ “ " " " Perf : 12.5 “ " " J-28

FIVE YEN

FOR USE IN HONG KONG ONLY

5 Yen on 5 Sen Red-brown blue overprint Overprint D J-2910 Yen on 10 Sen Green red overprint “ J-3010 Yen on 20 Sen Orange black overprint “ J-31

1. Japanese Revenue Stamps Used in Hong Kong :

2. Japanese Revenue Stamps Overprinted and Used in Hong Kong :

3. Occupation Revenue Stamps Printed and Used in Hong Kong :

4. Occupation Revenue Stamps Printed, Overprinted & Used in Hong Kong :

5-1 Japanese Revenue Stamps Used in Hong Kong from 1942.

During the early period of occupation, ordinary revenue adhesives issued in Japan were sold and used in Hong Kong. Their cancels or the documents on which they were affixed are the only way to distinguish the origin of their use.

For clarity, the following small format illustrations are displayed in mint condition:

Small format

wavy watermark J-1 J-2 J-3 J-4 J-5 J-6 J-7 (from Shimomura) (2 sen) (3 sen) (5 sen) (10 sen) (20 sen) (30 sen) (50 sen)

Large format

All the large format stamps illustrated below have been used in Hong Kong:

wavy watermark J-8 J- 9 J-10 J-11 J-12 (from Shimomura) (1 Yen) (5 Yen) (10 Yen) (50 Yen) (from W.Y. Chu) (100 Yen) (from A.Olsson)


Japanese Occupation Revenue rate table (from Dr.Tong)

Note: This table indicates that there is a minimum fee of 10 sen regardless of the actual duty. This explains the scarcity of the 2 & 3 sen values.


Note: Two recognizable Hong Kong revenue cancels are a 41 mm Court Fee strike and a 32 mm bank cancel:

J-3 J-5 (5 sen) (20 sen)

The Bank of East Asia Ltd.– Hong Kong SUPREME COURT HONG KONG OCCUPIED REGION // GOVERNOR'S OFFICE //

Note: Examples below are extracted from full Hong Kong revenue documents:

J-1 J-2 J-4 J-6 (from A.Yeung) J-7 (2 sen) (3 sen) (10 sen) (30 sen) (50 sen)


Receipt (scale 80%) (from Dr.Tong) Bank deposit slip in Military Currency (scale 80%) with two 5 sen J-3 with one 10 sen J-4


Affidavit for the loss of Sincere's shares, dated March 6, 1944. (scale 80%)with two 20 sen J-5 and one 10 sen J-19 for a total of 50 sen duty


J-6, J-7 & J-8 tied to a P romissory Note ( dated January 20 th , 1943 ) (scale 80%) (from A.Yeung),

“executed between the undersigned, the lender, Mrs. Tong Kam Fung, who hereby acknowledged receipt, from the borrower Mr. Fung Fuk Tin, of 120 shares of Kwong Sang Hong, (Share Cert #58) as a guaranty for the loan of ¥1,800 in Japanese military money, with interest calculated at 11% per month, for a limit of 2 months. Principal and interests shall be paid back to the lender when due, otherwise the lender shall have the right to sell the shares to recover the loan plus its

interests. Any differences of proceeds will still be owed by the borrower, and will result in further claim.” Also written at the left of the document: "this amount paid on 1944 03 12” one year, one month and eight days late.


Land Certificate with three J-8, J-9 & J11 adhesives (scale 80%)(from Dr.Tong)

Four page Land Certificate with three J-10 ¥1 0 adhesives dated July 3, 1943 (scale 60%)


Reassignment land deal in Japanese involving four buyers and their signature seals. Its three pages include seventy-seven J-11 ¥ 50 adhesives. (courtesy of W.Y.Chu)


5-2 Japanese Revenue & Postal Stamps Overprinted and Used in Hong Kong, Provisional Issues, 1943.

When the inventory of 10 sen adhesives was exhausted, little utilized Japanese revenue values were overprinted locally:

overprint A (with translation)

FOR USE AS 10 SEN J-13 J-14 J-15 J-16 (on 3 sen) * (on 20 sen) * (on 30 sen) (on 50 sen) (from A.Yeung) (from A.Yeung)

Note *: Not mentioned previously in any catalog.

When the above values were exhausted, two Japanese postage stamps were overprinted locally:

overprint B (with translation)

10 SEN J-17 (from W.Y.Chu) J-18 J-18 block (from W.Y.Chu)

FOR USE AS REVENUE (on 4 sen “Admiral Togo”) (on 4 sen “Mount Fuji”) HONG KONG


Receipt for Material & labor from Lee Wah Electric Company, HK Receipt from Shui Hing Loong (contractor for HK Electric Co.), dated year of Showa 18, (Nov 15, 1943), (grocery store), dated year of Showa 18, (Dec 2nd, 1943 ) franked with J-13, 3 sen violet brown provisional overprinted 10c. franked with J-14, 20 sen orange provisional overprinted 10c. (scale 80%) (from Dr.Tong) cancelled with blue round chop: “ Revenue fully paid “ (scale 80%) (from Dr.Tong)


Receipt from the Bank of East Asia for ¥25 Military money, Rental receipt (10, ground floor, Wo Fong street, Hong Kong) one year's rental of a safe deposit box, dated Dec 10, 1943 ¥40 for payment of February, dated 20th year of Showa, March 2nd , 1945 franked with J-15, provisional 30 sen overprinted 10c. . franked with J-16, provisional 50 sen overprinted 10c,. (scale 80%) (from Dr.Tong) (scale 80%) (from Dr.Tong)


Rental receipt dated February (1944) R estaurant receipt dated January 15, 1944 franked with J-17, provisional 4 sen overprinted 10c franked with J-18, provisional 4 sen overprinted 10c (scale 80%) (from Dr.Tong) (scale 80%) (from Dr.Tong)


5-3 Occupation Revenue Stamps Printed and Used in Hong Kong, 1944.

10 sen “Hong Kong & Shanghai Bank Building”

no wmk J-19 J-20 J-21 (from Dr.Tong) Perf. 14½ Perf. 12½ imperforate

Note: The easiest way to differentiate the perforated stamps is to count the teeth on the vertical side: 18 or 19 for perf. 14 ½ and 16 for perf. 12 ½ .

Chinese Char. wmk J-22 J-23 J-24 (from Shimomura) Perf. 14½ Perf. 12½ imperforate

¥ 50 or 100 “Mount Fuji”

no wmk , ungummed paper J-25 (¥50) J-26 (¥100) Perf. 12½ imperforate

Note 1: J-25 (¥50) has not yet been seen in used condition by any participant of this Monograph.

Note: 2 The text at bottom of the stamps reads: Revenue StampGovernment Headquarter of the Hong Kong Occupied Region


Rent receipt dated February 3, 1945. (scale 80%) Electric Bill, dated January 26, 1943 (scale 80%) with J-19 (10c sen) stamp duty, no wmk., perf. 14 ½ with J-20 (10c sen) stamp duty, no wmk., perf. 12 ½


Receipt for clothes payment (scale 80%) (from Dr.Tong) Rent receipt (scale 80%) (from G.Olsson) Receipt (scale 70%) J-21 (10c sen) stamp duty, no wmk., imperforate J-22 (10c sen) stamp duty, watermarked, perf. 14 ½ J-23 (10 sen) stamp duty, watermarked, perf. 12 ½


Receipt dated April 17, 1945 (scale 75%) (from A.Yeung) Receipt dated Aug 3, 1945 (scale 75%) (from W.Y.Chu)

with J-26 (¥100 sen) stamp duty with J-26 (¥100 sen) stamp duty

Note: Both receipts concern the sale of one ton of “smooth stone powder”. The cost was ¥13,000 in March and ¥38,000 in August, showing the serious inflation during that period.


5-4 Occupation Revenue Stamps Printed, Overprinted & Used in Hong Kong, Inflation Period, 1945.

overprint C (with translation)

ONE YEN

no wmk J-27 J-28 Perf. 14½ Perf. 12½ (1 Yen on 10 sen) (1 Yen on 10 sen)

Note: There is the possibility that this overprint was applied on the watermarked issue of this stamp, however no evidence of it has come to light so far.

overprint D (with translation)

FIVE YEN TEN YEN TEN YEN FOR USE IN HONG KONG ONLY FOR USE IN HONG KONG ONLY FOR USE IN HONG KONG ONLY

wavy watermark J-29 J-30 J-31 (from Shimomura) (5 Yen on 5 sen) (10 Yen on 10 sen) (10 Yen on 20 sen)


J-28 (10 Yen) on a water bill dated May 29, 1945 J-29 (5 Yen) on a water bill dated May 24, 1945


Ten J-30 (10 Yen) on a Bill of Lading (recto & verso scale 100%) (from G.Olson)

(interestingly, there are only 499 units for each of the goods, why not 500?)


J-28 Perf. 12½ with Imperforated right margin (from Dr.Tong)

J-29 misplaced overprint (from W.Y.Chu)

(5 Yen on 5 sen)

J-31 (¥ 10) on a ¥1,000 military voucher (scale 100%)dated June, 16, 1945 (34th year of the Republic of China)


5-5 Japanese Postal Stamps Used for Revenue Purpose in Hong Kong.

Bank of East Asia Deposit Slips, in Military Currency, dated respectively July 30 (from W.Y.Chu) and June 11, 1943 (both scale 100%)

The 3 sen “Hydroelectric Plant” adhesive was issued in Hong Kong on January 22, 1942, however, the 4 sen “Hyuga Monument” adhesives was not issued in Hong Kong until September 10, 1943. Therefore the adhesives on this document must have been purchased in Japan and brought to HK.


5-6 Japanese Occupation Revenue Seal used in Hong Kong.

During the Japanese Occupation, Indentures had to be re-recorded with the Japanese Authorities to be valid. A 34 mm seal was then struck on the original indenture.

Indenture originally recorded on April 10, 1940, re-recorded on December 4, 1942 with Japanese Authorities.

Seal translation: Hong Kong Occupation Region, Governor Department Housing Registry Office

To be continued in:

Part II : (1938 - 1952) Revenue Adhesives of Hong Kong during the Reign of KGVI (including numeral design issues)and

Part III : (1953 - 1997) Revenue Adhesives of Hong Kong during the Reign of Queen Elizabeth II


MONOGRAPH OF THE REVENUE ISSUES OF HONG KONGhongkongstudycircle.com/Papers/012-HK-Revenue...William...

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