This FREE online catalogue is courtesy of Dave Elsmore 

I would welcome any comments to improve the pages.

Back to Catalogue Index

Constantly updated as information and prices are sourced.

Prices in Australian $ are for sound fiscally used copies, damaged copies by negotiation.

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Presentation Proof

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Contents:

Stamp Statute 1871-1884. Adhesive Stamp Duty 1879-1966. Fiscal Postal. Registered & Too Late. Numeral [large] 1902-1965. Numeral [small] 1915-1965. Revenue Stamped Paper [Impressed] 1890-1965. R.G.O. Fee 1879. Betting Tax 1916. Talking Tax 1902. Entertainment Tax 19--. Beer Duty 1880-1901. Relief Tax 1930-1932. Tax Instalments 1941-42. Cattle Duty 1924-1965. Swine Duty 1927-1965

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The Watermarks

Hollow Numeral Watermarks shown as:  1, 2 or 10etc, others by 'type'

               [type1]                          [typeII]                    [typeIII]                        [typeIV]                    [typeV]                          [typeVI]

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 Perforation Notes

Three listed line perforation machines were in use to 30 June 1901, none measure an accurate 12, 12½ or 13. You need to base your measurements for perforations as follows:

Perf 12 will read 11½-12 [never over 12].

Perf 12½ will read 12¼-12½ [never over 12½]

Perf 13 will read 12½-13.

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1871 Statute

1871 Watermark Numeral 1, 2, 10  upright, sideways or inverted Perf 12 or 13 Shades Mint x 4

1/--$80.00 1/-[Unwatermarked]-$500.00 2/--$80.00 10/--$300.00

Recorded Watermark Positions: 1/--sideways up, down & no wmk. 2/--upright, reversed, sideways up & down. 10/--sideways down

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1871 Watermark V/Crown [type I] upright, inverted or sideways Perf 12, 12½ or 13 Mint x 4 Shades from several printings found

½d on 1d-$200.00 1d-$30.00 3d-$950.00 4d-$600.00 6d-$50.00 1/--$30.00 2/--$30.00 2/6d-$80.00 5/--$150.00 10/--$200.00 £1-$60.00 £5-$750.00

6d[imperf]-$200.00 1/-[imperf]-$300.00

Set overprinted 'Reprint' -$450.00

Set overprinted 'SPECIMEN' -$10,000.00

Various hand painted essays exist, along with complete & incomplete die proofs from-$700.00each

The Gothic SPECIMEN & the unissued 12/6 plate proof in black

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1882 Watermark V/Crown [type II] upright or sideways Perf 12, 12½ or 13 Mint x 4

1d-$10.00 2/6d-$45.00 £5-$300.00

Looking for more detail? click here Stamps of Victoria

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1879 Adhesive Stamp Duty

Affixing to velum posed a problem this pair of £2 values have been stitched on with black string!

£25-£100 format

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1879 Watermark V/Crown [type I or II] & Crown/A upright or sideways Perf 12, 12½ or 13 all 3 perfs found on some values Shades Mint x 3

BEWARE: Perf 11 and some 12½ are re-issued post federation stamp duty worth 50% of below values

1d-[Green]$5.00 1d-[Brown]$3.00 6d-$3.00 1/--$2.00 1/6d-$5.00 2/--$3.00 2/6d-$4.00 3/--$5.00 4/--$4.00 5/--$5.00 5/-[Roulette 1932]-$8.00 5/6d-$4.00 6/--$5.00 8/--$5.00 10/--$5.00 15/--$5.00 £1-$3.00 £1/5/--$15.00 £1/10/--$50.00 35/-[*1]-$120.00 £2-$15.00 45/--$60.00 £5[*2]-$50.00 £6-$150.00 £7-$150.00 £8-$150.00 £9-$150.00 £10[*3]-$50.00 £25-$70.00 £50-$90.00 £100-$120.00 [Where a value is printed by the Lithographic & Typographic method the Lithographs can command a premium]

High Value Die Proofs: £6 Mauve manuscript 'PROOF' in red 1 recorded]-$20,000. £8 Black [5 recorded]-$6,000each. £9 [black on green, Royal Collection]-*. £10 Black [5 recorded]-$6,000each. £25 [black  Royal Collection]-*. £50 [black 1 recorded]-$10,000. £100 [black 2 recorded, 1 in Royal Collection]-$10,000.

Manuscript 'SPECIMEN' various-$200-$300each

Overprinted 'SPECIMEN' various-$50-$800each [scaled up from 1d-£100]

Overprinted 'REPRINT' various-$20each

[*1] This glamour stamp apparently had a print run of only 1200 copies but it would appear 99% have survived and therefore always available. One collector I know has well over 100 copies alone. Remember the 35/- is not scarce at all, it is like the 5/- Harbour Bridge postage issue, expensive but always in dealers stock

[*2] A recent hoard of over 100 have come onto the market

[*3] A recent hoard of over 200 have come onto the market

HOW?

Most values were printed Lithographic & Typographic. Many different printings and ink shades are known e.g. 20 different issues of the 5/- value are known. Several are very susceptible to fading in particular the 15/- Mauve & £1/5/- Dull Rose, prices above are for rich full colour, faded stamps belong in the bin!

I have been asked on more than one occasion "How can you tell the difference between a Lithographic and a Typographic printing?". After you have several stamp duties in front of you, you may see a difference between the same value some have a much crisper and more detailed printing these are the Typographic's known as a 'Typo Print' the rough or sometime blurred prints are the Lithographics known as a 'Litho Print'.

Lithographic Print                              Typographic Print

Care should also be taken as several copies have recently been sold on eBay as mint when they are no more than cleaned pen cancels done by unscrupulous philatelic vandals. Please email me if you have been offered mint stamps and are unsure

Looking for more detail? click here Stamps of Victoria

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1880 Unissued Perforated Die Proofs

 Singular struck die proofs.

c1880 Perf 12½ No watermark thick paper 3 'sets' with a single 15/- manuscript PROOF

7/- 8/- 9/- 11/- 12/- 13/- 14/- 16/- 17/- 18/- 19/--$1000.00each

15/--$1500.00

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1881 Unissued Perforated Die Proofs

Unique single value showing further horizontal die cutting of the solid background, drab in colour

c1881 Perf 11.6 No watermark thick paper

19/--$2500.00

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Fiscal Postal

Fiscal Postals; From 1 January 1884 to 1901 all listed postage stamps in Stanley Gibbons & Scott catalogue were available for revenue purposes. This time frame also allowed revenue stamps to be used postally.

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Registered & Too Late Revenues

The 'Registered' label of 1854 & 1857 & the 'Too Late' label of 1855 did not pay the postage and was an additional fee for the Registered or Too Late service, these can be classed as a revenues. These fee stamps are listed in SG & at the end of Victoria in the Scott catalogue. Although inscribed 'POSTAGE STAMP' these are Fee Stamps. Note the 'ONE' & 'SHILLING' were left by the printer in the lower left & right triangular cartouches when altering the die to accommodate the purpose lettering & value, making a face value on the Too Late fee 1/6d!

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1887

Bi-colour

1887 Watermark V/Crown [type II] upright or sideways Perf 12½ Mint x 10 Prices are for clean neat cancelled copies 95% are scruffy!

£5-$250.00 £6-$250.00 £7-$250.00 £8-$250.00 £9-$250.00

Perfin on £8-$300.00

Recorded Watermark Positions: £5-sideways left & right. £6-sideways left & right, upright & inverted. £7-sideways left & right. £8-upright & inverted. £9-sideways left & right

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1950

1950 Watermark V/Crown [type V] upright Perf 11 Mint x 10 Prices are for clean neat cancelled copies 95% are scruffy!

£5-$120.00 £6-$180.00 £7-$180.00 £8-$180.00 £9-$180.00

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1930

1930 Motor Transfer overprint

2/6d-$5.00

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1902 Numeral

[large]

1902 Watermark V/Crown [type IV] inverted or sideways Perf 11, 12½ Shades Mint x 2

1d-$2.00 6d-$2.00 1/--$5.00 1/6d-$25.00 2/--$25.00

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1911 Watermark V/Crown [type V] upright, inverted or sideways Perf 11, 12½ Roulette x 5 Shades Mint x 2

½d on 1d-$3.00 1d-.50c 3d-.50c 6d-$1.00 9d-$5.00 1/--$2.00 1/6d-$2.00 2/--$4.00

1d imperf [wmk sideways]-$35.00

1d imperf 3 sides x perf 11 [wmk sideways]-$40.00

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1915 Watermark Crown/A [type VI] upright, inverted or sideways Perf 11

1/--$20.00

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1930 No Watermark

3d-.50c

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VR Penalty Paid

                                                                  Purple                                                                           Blue

Watermark V/Crown Perf 12¼ Mint x 2

c1887 Nil value on stamp-[violet]-$120.00

c1887 Nil value on stamp-[blue]-$200.00

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1915 Numeral

[small]

1915 Watermark V/Crown [type V] upright or inverted Perf 12½ or 11 both perfs found on some values. Roulette x 3 Crown/A on 2d Shades Mint x 2

½d-$2.00 1d-$1.00 1½d-$10.00 2d-.50c 2d[imperf between vertically]-$60.00 3d-$.50 3don2d-$6.00

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1952 No Watermark Perf 11 or comb13x12½ [1956]

2d-.50c

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1885 Impressed

Cheques & Receipts

[Revenue Stamped Paper]

1855

From 1885 Colourless Plain paper document cut out Full document x 3

ONE PENNY[1885]-$3.00

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From 1892 Red Plain paper document cut out Full document x 3

ONE PENNY[1892]-$10.00 THREE PENCE[1946]-$10.00

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From 1918 Red Plain paper document cut out Full document x 3

1d-[1955]-$5.00 1½d[1924]-$5.00 2d[1932]-$5.00 3d[1946]-$5.00 4d[1957]-$8.00 5d[1951]-$15.00

1½d,2d,3d Proofs in blue & white-$200.00each

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                                                                       DieI Thin 2                DieII Thick 2

1957

From 1932 Colourless Plain paper document cut out Full document x 3

½d-$100.00 1d-$1.00 1½d-$100.00 2d-$5.00 3d-$8.00

1d, 1½d Colourless proof on rose-$200.00each

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Combo Colourless Plain paper document cut out Full document x 5

1d&2d-$10.00

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1966

1966 Colourless Plain paper document cut out Full document x 3

6c-$50.00 10c-$50.00 36c-$50.00 $1.00-$50.00

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Direct Printed

[Revenue Stamped Paper]

1888 Plain paper document cut out Full document x 3

5/--$10.00

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Direct Print

Cheque tax imprints

1953 Plain paper document cut out Full document x 3

2d-$8.00 3d-$2.00 DUTY PAID-$5.00

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1879 Impressed

Promise notes & bills etc

[Revenue Stamped Paper]

   Each die has a different design, with values £10-£100 in full circle

1879 [all in words] RED Plain paper document cut out Full document x 3  NO £400 or £500 recorded used as yet

6d-$1.00 1/--$3.00 1/6d-$2.00 2/--$2.00 2/6d-$2.00 3/--$2.00 4/--$2.00 5/--$2.00 6/--$2.00 7/--$3.00 7/6d-$5.00 8/--$4.00 9/--$4.00 10/--$2.00 11/--$8.00 12/--$8.00 13/--$8.00 14/--$8.00 15/--$3.00 16/--$8.00 17/--$8.00 18/--$9.00 19/--$10.00 £1-$3.00 24/--$15.00 25/--$8.00 £1/10/--$5.00 32/--$80.00 35/--$10.00 £2-$5.00 45/--$8.00 48/--$20.00 50/--$20.00 £3-$5.00 £4-$5.00 £5-$5.00 £6-$5.00 £7-$5.00 £8-$5.00 £9-$8.00 £10-$15.00 £15-$15.00 £20-$20.00 £30-$25.00 £40-$30.00 £50-$35.00 £100-$80.00 £200-$200.00 £300-$400.00

Proofs on card-$60.00ea 

£500 Set hand stamped SPECIMEN-$2000.00

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1880 Purple

1880 [all in words] PURPLE Plain paper document cut out Full document x 3

1d-$5.00 2d-$5.00 3d-$5.00 6d-$5.00 1/--$5.00 1/6d-$5.00 2/--$5.00 3/--$5.00 4/--$5.00 5/--$5.00 6/--$10.00 7/--$10.00 8/--$10.00 9/--$15.00 10/--$5.00 12/--$20.00 14/--$20.00 15/--$20.00 17/--$20.00 18/--$20.00 19/--$25.00 £1-$15.00 £4-$40.00

1d-6d-1880. 1/--£4-from 1885

1885 Chief Secretary letter with 15 numerous pale purple impressions, 1 colourless, & Post Master General Frank Stamp-$3000.00

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1887 [all in words] PURPLE Full coloured round Plain paper document cut out Full document x 3

6d-$10.00 1/6d-$30.00 4/--$20.00 6/--$20.00 £2-$60.00 

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1955 QEII

QEII 'ER' inscribed on each die

1955 [all in words] RED Plain paper document cut out Full document x 3

2/6d-$10.00 £1-$30.00 £1/10/--$20.00 37/6d-$45.00 £2-$25.00 50/--$25.00 

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1962 QEII

New Die [JL, VR or ER omitted, new crown]

1962 [all in words] RED Plain paper document cut out Full document x 10

6d-$55.00 1/--$55.00 2/--$55.00

In use for less than 18 months

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Commissioners Adjudication

Registrar General

Instrument Duly Stamped [carmine/yellow]                     Instrument Not Chargeable [blue-grey/yellow]

Watermark V/Crown Perf 12¼ Mint x 2

c1890 Nil value on stamp-$200.00each

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Instrument Not Chargeable

                                             Registrar of Titles [blue-grey/yellow]             VR            Comptroller of Stamps [grey-blue/yellow]

                                           Comptroller of Stamps [grey-blue/yellow]         ER                   Collector of Imposts [blue/pink]

'THIS INSTRUMENT IS NOT CHARGEABLE WITH ANY STAMP DUTY' Various frames & coloured papers exist

Watermark V/Crown Perf 12¼ Mint x 2

c1890 Nil value on stamp-[VR]-$80.00

c1902 Nil value on stamp-[ER]-$100.00

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Instrument Duly Stamped

                                                   Registrar of Titles [red/yellow]                VR             Comptroller of Stamps [violet/yellow]

ER Collector of Imposts [carmine/pink]

'THIS INSTRUMENT IS DULY STAMPED' Various frames & coloured papers exist

Watermark V/Crown Perf 12¼ Mint x 2

c1887 Nil value on stamp-[VR]-$150.00

c1902 Nil value on stamp-[ER]-$100.00

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Direct Printed

[Revenue Stamped Paper]

Promise Note

1966-1982 Plain paper document cut out Full document x 3

20c-$20.00 $1-$40.00

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Duplicate Title Copy

1966-1982 Plain paper document cut out Full document x 3

20c-$20.00

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1879 Fee Hand Stamp

Registrar General Office

1879 R G O 6d, 1/-, 2/-, 2/6, 5/-, 6/-, 10/-, 12/6, 20/-, £1, £1-2, £1-12, £1-13, £2, £3

1879 T O [Treasury Office] 3d, 10/-, 12/6d

From $5 each or by collector negotiation

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Cash Register Imprint

1966

[Revenue Stamped Paper]

1969

1988

By collector negotiation or $5-$50ea

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Instructional

[Revenue Stamped Paper]

1940 Plain paper document cut out Full document x 3

From-$3.00

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Penalty Paid

Manuscript 5/-

1954 Plain paper document cut out Full document x 3

5/--$5.00

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1966 Plain paper document cut out Full document x 3

From-$2.00

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Electric Telegraph

Revenue Stamped paper

1880 on telegram x 3

1/--$150.00

SPECIMEN x 2

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Head Die Proof in black-$400.00

1881 Watermark V/Crown [type II] Perf 12½ Mint only recorded

1892 Watermark V/Crown [type II] Perf 12½ Mint x 3 Also seen with vertical control number at right

2d-$80.00 10d-$120.00 1/6d-$120.00

Head Die Proof in black-$400.00

Hand stamped SPECIMEN-$250.00each

Manuscript SPECIMEN-$250.00each

1892 Watermark V/Crown [type II] Perf 12½ Mint only recorded. Also seen with vertical control number at right

2/10d on 2/9d-$500.00 8/4d-$500.00

Manuscript SPECIMEN-$250.00each

THREEPENCE[sans serif][black on pink]-$80.00 FIFTEEN PENCE[sans serif]-$120.00 2/3d-$120.00 4/3d-$180.00

THREE PENCE & 1/3-not boxed

1892 Watermark V/Crown [type II] Perf 12½ Mint x 3 4/1½d-12/6d 12½cm x 4½cm

4/1½d[kilderkin correct rate] 4/3d[kilderkin incorrect rate]

1900 Watermark V/Crown [type II] Perf 12½ Mint x 3 Legend reads 'sugar or materials other than malt & hops'

6d-$150.00 1/--$150.00 1/6d-$150.00 6/--$150.00 [prices are for manuscript SPECIMEN copies. I have not sighted a used copy]

1903 Watermark V/Crown [type II] upright, inverted or sideways or No Watermark Imperf Mint. Used x 2

4d -$170.00 1/8-$200.00 2/6-$250.00

Imperf Proofs-4d-$250.00 10d-$250.00 1/6-$250.00 1/8-$250.00 2/6-$250.00 2/10-$250.00  5/6-$250.00  8/4-$250.00

1912 Imperf Proofs

4/2[surcharged 4/4 26.2.13]-$300.00

4/4=half hogshaed

1903 Watermark V/Crown [type II] upright, inverted or sideways Perf 12½ or No Watermark Imperf Mint. Used x 2

Duty Rate 3d per gallon

1912 Watermark V/Crown [type II] upright, inverted or sideways or No Watermark Roulette Mint. Used x 2

1903 Watermark V/Crown [type II] upright, inverted or sideways Perf 12½ or No Watermark Imperf or Roulette 7[later printings] Mint Used x 2

1903 Watermark V/Crown [type II] upright, inverted or sideways Perf 12½ or No Watermark Imperf or Roulette 7[later printings] Mint Used x 2

6d-$100.00 1/--$100.00 1/6-$100.00 2/--$150.00 2/6-$100.00 3/--$200.00 4/--$200.00 5/--$200.00

6d=1dozen green, 1/-=2dozen yellow, 2/-=4dozen deep-olive, 2/6=5dozen brown, 3/-=6dozen lake, 4/-=8dozen deep-olive 5/-=10dozen black

8/--$350.00

24 /-on12 /-brown-$300.00

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1d-$3.00 2d-$3.00 3d-$3.00 3d[imperf]-$60.00 4d-$3.00 5d-$5.00 6d-$5.00 7d-$5.00 8d-$5.00 9d-$5.00 10d-$5.00 11d-$15.00 12d-$5.00 1/--$10.00 1/6d-$30.00 2/--$5.00 2/6d-$15.00 3/--$30.00 4/--$35.00

1/6d-$20.00 2/--$20.00 2/6d-$45.00 3/-[Crown/A wmk]-$80.00 4/--$55.00 5/--$30.00 6/--$45.00 10/--$35.00 15/--$80.00 £1-$45.00 25/--$80.00 £1/10/--$90.00 £2-$40.00 £5-$35.00 £10-$150.00 £25-$85.00 £50-$400.00 £100-$150.00

1d-$10.00 2d-$10.00 3d-$10.00 4d-$30.00 5d-$20.00 6d-$30.00 7d-$30.00 8d-$10.00 9d-$15.00 10d-$20.00 12d-$5.00 1/4d-$30.00 1/6d-$30.00 2/--$15.00 2/6d-$45.00 1/8d-$50.00 3/--$30.00 3/6d-$40.00 4/--$40.00 6/--$40.00 7/--$50.00 8/--$20.00 8/-[blue]-$40.00 10/--$100.00

1d-$10.00 4d-$10.00 1/--$15.00 1/4d[long & short wedge, same price]-$25.00 2/6d-$40.00 5/--$80.00 6/9d-$100.00

1925-51 Watermark V/Crown [type V] Perf 11 Mint x 2

1d-$5.00 2d-$5.00 3d-$7.00

1950

1d-$5.00 2d-$5.00 2d [perf 12½]-$8.00 3d-$7.00

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3d-$5.00 3d[perf12½]-$8.00 6d-$5.00 9d-$5.00 1/--$5.00 1/6d-$15.00 2/--$15.00 2/1d-$10.00

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1960

1966

1c-$3.00 2c-$2.00 4c-$2.00 6c-$2.00 8c-$3.00 10c-$2.00 12c-$3.00 16c-$3.00 20c-$3.00 20c[vertical overprint]-$6.00 30c-$3.00 40c-$2.00 50c-$3.00 $1-$3.00 $1-50c-$3.00 $2-$3.00 $5-$3.00 $10-$20.00 $15-$25.00 $20-$30.00

Email Dave Elsmore: anytime! - I am happy to answer any questions you may have [if I can], I am also happy to buy your collection or single items of Revenue Stamps

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