The Singer Manufacturing Company

Head Office: 34 Union Square, New York

Chief Office in Europe: 39 Foster Lane, Cheapside, London

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AUSTRALIA / Brisbane

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Type 1

Recorded use 1883 Grey/Black

Perf 10 x imperf at right

5 digit [3mm] rose red control number

EKD: 17/11/83

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Type 2

Recorded use Feb 84 to May 84. Green/Black.

Miss-perf diagonal

Perf 13½ x imperf at right

5 digit [4.5mm] red control number

BRISBANE Larger, no stop after OFFICE

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Type 3

Recorded use May 84 to June 84 Apple Green/Black

Perf 13 x imperf at right

5 digit [4.5mm] red control number.

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Type 4

Recorded use 4 July 84 [only recorded date]. Blue Green/Black

Perf 13 x imperf at right

6 digit [4.5mm] red control number

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Australia Notes:

1. Brisbane has the earliest recorded use of any Singer Receipt Revenue in the world

2. Only a 2/6d value has been recorded

3. One of the above has been used to pay the Stamp Duty on Agreement as per the Stamp Duty Act 1866

4. Other known Australian States with Offices in 1884 are Sydney Melbourne Adelaide, no stamps have yet been recorded for these offices.

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BULGARIA

Type 1 & 2

Recorded use 1908-12

Type 2

Type 1 Perf
5 red/black [1908]

Type 2 Roulette [1912]
5 red/black

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Type 3

'A' or 'B' Added Top left. Recorded use 1912-1930

Different printing shades can be found

Bulgaria Notes:

Type 3 - Prefix A or B top left

A30 brown/black
A50 green/black

B20 blue/black
B50 green/black
B100 violet/black
B200 red/black
B300 yellow/black

Some unique punch hole shaped canceling devices were used:

Bulgaria Notes:

1. I know of no other country where a cancelling device was used, possibly at the completion of the contract. It makes no sence to cancel each stamp at the time of stamping as pages were back to back.

Can you add to the above punch hole shapes? if so please contact Dave

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LATVIA

Type 1

Recorded use 1928-35

Type 1 Central inscription closely-spaced

3 green/black
6 carmine/black
10 red-orange/black

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Type 2

Type 2 Central inscription widely-spaced

2 blue/black
3 green/black
5 yellow/black
10 red-orange/black

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MALTA

Type 1

Recorded use 1919

2/- green/red-orange

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PALESTINE

Type 1

Type 1

100m red/black
150m blue/black
200m yellow/black
500m green/black

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Type 2

Recorded use 1933-1940

Trilingual [English, Arabic & Hebrew]

Type 2 with the words & A/c No......... added at lower left

100m red/black
150m blue/black
200m yellow/black
500m green/black

Palestine Notes:

1. Perf x Roulette

2. Rouletted

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ROMANIA

Type 1

Recorded usage 1930 - 1934

Type 1 Prefix A top left
10 yellow/black
50 red/black
100 blue/black
200 green/black
400 brown/black

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Other countries known to have issued Receipt Revenues:

Denmark - Egypt - Greece - Italy - Lithuania - Norway - Poland - Russia - UK - USA - Yugoslavia

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All Graphics. Dave Elsmore

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