Commonwealth of Australia Revenue Stamp Catalogue

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Commonwealth of Australia and it's Territories

ISSN 1836-0084

This is a 'work in progress' from a series of on line catalogues to help the collector and dealer alike.

This FREE online catalogue is courtesy of Dave Elsmore

This is a Catalogue only.

Nothing is for sale from these pages. It is purely to help guide you to better collecting.

Priced from Collectors, Dealers & Auctions.

I would welcome any comments to improve the pages.

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

Back to Catalogue Index

Constantly updated as information and prices are sourced. Prices are in Australian $

Contents: Customs Duty Customs Clearance Beer Duty National Insurance Income Tax Postal Notes Canteen Orders Patent & Trade Mark Office Fee Departure Tax Entertainment Tax Copyright Northern Territory A.C.T. Duty Norfolk Island Papua [British New Guinea] Papua Territory of New Guinea Territory of Papua & New Guinea

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Customs Duty

1923 5th Series Unissued 10d perforated proof

The Customs Tariff Act 1902 provided for a duty of 3d per lb on printed circulars, price lists & advertising matter sent to Australia. This duty prepaid the Customs tariff making sure the items were delivered and not refused by the addressee.

Customs Duty revenues were issued by 'Order' for convenience and not by 'Act'. Usage was not compulsory. No values in Australian cents were ever produced.

The revenues were available at High Commission Office London and could be used in any country. The surcharged values in US cents and values with no surcharge were available at both the Australian Consulate in New York & the High Commission Office London.

Plain and surcharged [sometimes both together] values have been recorded used to Australia from: Austria, Belgium, France, Germany, Great Britain, Italy, Norway, Switzerland, & United States. Unpaid articles subject to Customs Duty payments prior to delivery have been sighted paid by postage due from: Egypt, France, Great Britain, Germany, Japan, New Zealand, Switzerland & United States. Those covers with Customs Duty value cancels and NO Duty Stamps or Postage Dues on would have been refused by the addressee and returned to sender. Noted from all above inc Portugal.

Series 1-7 lithographed. 1st Series printed by Waterlow & Sons London. 2nd Series printer unknown but thought to be either by Waterlow & Sons or Perkins Bacon & Co Ltd London. 3rd & 4th Series printed by Perkins Bacon & Co Ltd London. 5th Series printed by Bradbury Wilkinson & Co Ltd London. 6th Series printed by Waterlow & Sons. 7th Series printed by Perkins Bacon & Co Ltd London.

Many shades are found from many printings. Customs Duty cancels can be a study in themselves

Can you help update this page?

Series

Stone I

Stone II

Stone III

Veins in

arabesques

No base

inner frame

Roul 7½

Perf 10.1

Perf 11

Perf 11.3

Perf 11¾

Perf 12½

Perf 13

Perf 13¾

1st Series 1907

√

2nd Series 1911

√

3rd Series 1912

√

4th Series 1918

√

5th Series 1923

√

6th Series 1932

√

12.4

7th Series 1933

√

CLICK HERE for printing records from the 1912 Perkins Bacon issues plus LOTS more including type layouts & new finds etc

Three different secondary plates were used for shading behind the value and to decorate the Arabesques

Stone I-Series 1, 2, 3, 4, 5 Stone II-Series 2, 3, 4 & 7 Stone III-Series 6, 7

Shading lines 45° Shading is tree like Shading is tree like

Stone I & II can vary in appearance with an array of inkings

Explaining the Arabesques

With veins in arabesques Without veins in arabesques

"The arabesque is an elaborative application of repeating geometric forms that often echo the forms of plants and animals"

Numbering: Each Series out of G.B. per 'Stone' starts from 1. Each Series overprinted out of U.S. per 'Stone' starts from 1u.

Sterling value purchased and sent from New York

As we know these revenues were available to the public in the USA from the Australian Consulate in New York and

overprinted in US cents, advertisers could purchase the revenues to prepay the Australian Customs Duty

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1907 1st Series

Printed By: Waterloo & Sons Ltd

Veins in arabesques

1907 No Watermark Line Perforation 10.1 Stone I [thick paper] Printed in sheets of 120 12x10 in one pane. Noticeable ink shades can be found in the 1d & 2d

1.¼d-$30.00 2.½d-$3.00 3.1d-$2.00 4.2d-$60.00 5.3d-$20.00 6.4d-$80.00 7.8d-$80.00 8.9d-$60.00 9.10d-$100.00 10.11d-$125.00 11.1/--$35.00

1a.¼d-margin stamp with colour dots in margin-$600.00

1b.¼d, 5a.3d & 11a.1/- Perfin 'SPECIMEN / WATERLOW & SONS / LIMITED'. Ex Waterlow archives-$800.00 per pattern

SPECIMEN

WATERLOW & SONS

LIMITED

Missing shading to left arabesque

Missing shading to left arabesque Row 7 Stamp 5. 1/- only

11b.1/--$80.00

Fish hook, extension curving to right of middle prong in right arabesque Row 8 Stamp 12. 1/- only

11c.1/--$80.00

Imperf vertically between on horizontal pair

11d.1/--$2,200.00

Overprinted

1917 [on 1907 issue] No Watermark Perforation 10.1 Stone I Remainder stock of this value was sent to Perkins Bacon & Co and on 12 July 1917 was overprinted in words

7u.12con8d-$250.00

10u.18con11d-$250.00

1910 No Watermark Line Perforation 14 Stone I [thin paper] Printed in sheets of 120 12x10 in one pane. Noticeable shades can be found in the 2d

12.½d-$6.00 13.1d-$6.00 14.3d-$8.00 15.5d-45.00 16.6d-$35.00 17.7d-$80.00

17a.7d[Bistre ERROR of Colour]-$500.00

Overprinted

1917 [on 1910 issue] No Watermark Line Perforation 14 Stone I Remainder stock of this value was sent to Perkins Bacon & Co and on 12 July 1917 was overprinted in words

2mm spacing between words

12u.1con½d-$8.00 13u.2con1d-$15.00 14u.4con3d-$25.00 16u.8con6d -$30.00 16ua.8con6d 2.75mm spacing between words-$30.00 17u.10con7d-$40.00 18u.18con11d-$35.00 19u.20con1/--$55.00

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Overprinted

1917 [on 1910 issue] No Watermark Line Perforation 14 Stone II Remainder stock of this value was sent to Perkins Bacon & Co and on 12 July 1917 was overprinted in words

2mm spacing between words

16ub.8con6d-$30.00

2.75mm spacing between words

16ub.8con6d-$30.00

Any covers from series I from $100.00

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1911 2nd Series

Printed By: Unknown

Veins in arabesques. Double frame line at base

1911 No Watermark Roulette 7½ or Line Perforation 11 Stone I Noticeable shades can be found in the perforated 2d

1.1d-[Roulette 7½]$10.00

2.2d-[Roulette 7½]$10.00

3.2d-[Perf 11]$4.00

4.3d-[Perf 11]$15.00

5.4d-[Roulette 7½]$10.00

6.6d-[Perf 11]-$50.00

Overprinted

1917 [on 1911 issue] No Watermark Line Perforation 11 or Roulette 7½ Stone I Remainder stock of this value was sent to Perkins Bacon & Co and on 12 July 1917 was overprinted in words

4u.3con2d-[Perf 11]$250.00

4ua.3c-[Overprint vertical]-$300.00

6u.5con4d[Roulette 7½. 2mm spacing between words]-$150.00

7u.8con6d-[Perf 11. 2mm spacing between words]-$55.00

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1911 No Watermark Roulette 7½ or Line Perforation 11 Stone II

1.1d[Roulette 7½]-$15.00

2.2d[Roulette 7½]-$20.00

3.3d[Perf 11]-$25.00

4.4d[Roulette 7½]-$20.00

5.6d[Perf 11]-blue/blue[28mmx24mm small 'd', centre of 6 is a circular]-$50.00

Overprinted

1917 [on 1911 issue] No Watermark Line Perforation 11 or Roulette 7½ Stone II Remainder stock of this value was sent to Perkins Bacon & Co and on 12 July 1917 was overprinted in words

2ua.3con2d[Perf 11. 2mm spacing between words]-$35.00

4ua.5con4d[Roulette 7½. 2mm spacing between words]-$20.00

5ua.8con6d-[Perf 11. 2mm spacing between words]blue/blue 28mmx24mm small 'd', centre of 6 is a circular]-$55.00

Any covers from series II from $150.00

Scale of charges from 1902-1907 were as follows: Up To: 3½oz., ½d; up to 6½oz., 1d; up to 9oz., 1½d; up to 12oz., 2d; 14½oz., 2½d; 16oz. or 1lb, 3d, with an increase to 6d lb from August 1907

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1912 3rd Series

Printed By: Perkins Bacon & Co Ltd

Veins in arabesques. Inner bottom frame missing. Thin C & small CUSTOMS DUTY

CLICK HERE for printing records from the 1912 Perkins Bacon issues plus LOTS more including type layouts & new finds etc

1912 No Watermark Line Perforation 13¾ Stone I 1d, 5d, 6d, 7d, 9d, 10d, 1/- in sheets of 20. A Myriad of perf varieties exist

1.½d-$4.00 2.1d-$6.00 3.3d-$50.00 4.5d-$150.00 5.6d-$50.00 6.7d[perf 11.3]-$500.00 7.9d[perf 11.3]-$150.00 8.10d[perf 11.3]-$150.00 9.1/--$120.00

1a.½d-[perf 11]-$60.00

1b.½d-[perf 11.3 and 12½ compound]-$60.00

1c.½d-[perf 12½]-$60.00

1d.½d-[perf 12½ x 13¾]-$60.00

1e.½d-[perf 12½ x 12]-$60.00

1f.½d-[perf 12½ and 11.3 compound]-$60.00

2a.1d-[perf 12½ x 13¾]-$80.00

5b.6d-[perf 11.3]-$75.00

5c.6d-[perf 12½]-$75.00

Notes: 7d is rare, 6 only recorded in private hands and 500 printed. 2 x MUH : 1 x unused no gum : 4 unused with /without gum all 4 have biggish pieces missing or damaged

Overprinted

1917 [on 1912 issue] [July 12] No Watermark Line Perforation 13¾ Stone I [sometimes over inked] In sheets of 20 except 6c on 5d in sheets of 15. Overprint in words

1½mm spacing between words

1u.1con½d[perf 11.3]-$25.00 2u.2con1d-$20.00 3u.4con3d-$80.00 3u.6con5d[perf 11.3]-$150.00 4u.8con6d[perf 11]-$150.00 9u.14con9d[perf 11.3]-$100.00 7u.16con10d-$150.00 8u.20con1/-[perf 12.3]-$100.00

2½mm spacing between words

1ua.1con½d[perf11.3]-$25.00 2ua.2con1d-$20.00 3ua.4con3d-$80.00 3ua.6con5d[perf 11.3]-$150.00 4ua.8con6d[perf 11]-$150.00 9ua.14con9d[perf 11.3]-$100.00 7ua.16con10d-$150.00 8ua.20con1/-[perf 12.3]-$100.00

1ub.1con½d-[perf 11.3 x 12½]-$150.00

2ub.1con½d[perf 12½x11.3]-$125.00

3ub.2con1d[perf 14 double overprint]-$200.00

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1912 No Watermark Line Perforation 13¾ Stone II ½d, 1d, 3d in sheets of 120. 2d in sheets of 30

1.2d-$20.00 2.3d-$20.00

1a.2d-[perf 12½ x 13¾]-$80.00

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Overprinted

1917 [on 1912 issue] [July 12] No Watermark Line Perforation 13¾ Stone II Overprint in words

1½mm - 2½mm spacing between words

2u.4con3d-$80.00

Any covers from series III from

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1918 4th Series

Printed By: Perkins Bacon & Co Ltd

Frame under STRA of AUSTRALIA & columns supporting CUSTOMS DUTY [left copy below] often get over inked in this series

NO Veins in arabesques. Double frame line wider

CUSTUMS error

1918 [April 12] No Watermark Line Perforation 13¾ Stone I ½d, 1d, 3d in sheets of 120. 3d, 4d, 5d, 6d, 7d, 8d[May 9 1919], 9d, 10d, 11d, 1/- in sheets of 20. A Myriad of perf varieties exist

1.½d[type I]-$10.00 2.½d[type II]-$25-00 3.½d[type III]-$40.00 4.1d-$10.00 5.2d-$10.00 6.3d-$10.00 7.4d-$10.00 8.5d-[perf 11.3]-$30.00 9.6d-$30.00 10.7d-$50.00 11.8d-$50.00 12.9d-$40.00 13.10d-$50.00 14.11d-$50.00 15.1/--$60.00

1a.½d-[perf 11.3]-$100.00

1b.½d-[perf 13¾ x 11.3]-$80.00

4a.1d-[perf 11.3]-$100.00

4b.1d-[perf 13¾ x 11.3]-$80.00

5a.2d-[perf 11.3]-$100.00

9a.6d-[perf 13¾][CUSTUMS]-$150.00

15a.1/--[perf 11.3]-$75.00

I II III

Three types of ½d exist

Type I has a white bar separating 1 from 2

TypeII has half a red bar seperating 1 from 2

Type III has a full red bar seperating 1 from 2

Overprinted

1919 [from May 20] No Watermark Line Perforation 13¾ Stone I Overprint in words. In sheets of 20

2mm spacing between words

1u.1con½d-$10.00 4u.2con1d-$10.00 5u.3con2d-$10.00 6u.4con3d-$30.00 7u.5con4d-$10.00 8u.6con5d-$100.00 9u.8con6d-$100.00 10u.10con7d-$10.00 12u.14con9d-$40.00 13u.16con10d-$50.00 14u.18con11d-$120.00 15u.20con1/--$80.00

3½mm spacing between words.

1ua.1con½d-$10.00 4ua.2con1d-$10.00 5ua.3con2d-$10.006ua.4con3d-$30.00 8ua.6con5d-$60.00 9ua.8con6d-$40.00 10ua.10con7d-$10.00 11ua.12con8d-$30.00 12ua.14con9d-$60.00 13ua.16con10d-$50.00 15ua.20con1/--$80.00

1ub.1con½d[Overprint double, one inverted]-$100.00

9ub.8con6d[perf 11]-$60.00

5ub.3con2d-[Reversed first E of THREE on 2mm only]-$500.00

15ub.20con1/-[Sans Serif Y in TWENTY on 3½mm only]-$120.00

15uc.20con1/-[Sans Serif Y in TWENTY in a pair with normal on 3½mm only]-$500.00

Any covers from series IV from $60.00

Reversed & Inverted first E of THREE Sans Serif Y in TWENTY

1918 No Watermark Line Perforation 12½ Stone II ½d, 1d, 3d in sheets of 120. 3d, 4d, 5d, 6d, 7d, 8d[May 9 1919], 9d, 10d, 11d, 1/- in sheets of 20. A Myriad of perf varieties exist

1.½d[type I]-$35.00 2.½d[type II]-$45-00 3.½d[type III]-$60.00 4.1d-$35.00 5.2d-$25.00 6.3d-$40.00 7.4d-$25.00 8.5d[perf 11.3]-$50.00 9.6d-$30.00 10.7d[perf 11.3]-$80.00 11.8d-$60.00 12.9d-$50.00 13.10d-$50.00 14.11d-$75.00 15.1/-[perf 11.3]-$55.00

1a.½d-[perf 11¾ x 11.3]-$100.00

1b.½d-[perf 11¾ and 11.3 compounds]-$100.00

1c.½d-[perf 11.3]-$30.00

4a.1d-[perf 11¾ x 11.3]-$50.00

4b.1d-[perf 11¾ and 11.3 compounds]-$50.00

4c.1d-[perf 11.3]-$40.00

5a.2d-[perf 11.3]-$75.00

6a.3d[perf 11.3]-$75.00

6b.3d-[perf 12½ x 11.3]-$60.00

6c.3d-[perf 11¾ x 11]-$100.00

7a.4d-[perf 12½ x 11.3]-$60.00

7b.4d-[perf 11.3]-$60.00

10a.7d-[perf 12½ x 11.3]-$80.00

12a.9d-[perf 11.3]-$60.00

12b.9d-[perf 13¾]-$60.00

15a.1/--[perf 12½ x 11.3]-$75.00

I II III

Three types of ½d exist

Type I has a white bar separating 1 from 2

TypeII has half a red bar seperating 1 from 2

Type III has a full red bar seperating 1 from 2

Overprinted

1919 [from May 29] No Watermark Line Perforation 12½ Stone II Overprint in words. In sheets of 20. A Myriad of perf varieties exist

1¼mm spacing between words

1u.1con½d-$20.00 4u.2con1d-$20.00 5u.3con2d-$60.00 6u.4con3d-$30.00 7u.5con4d-$20.00 8u.6con5d[perf 11.3]-$40.00 10u.10con7d[perf 11.3]-150.00 11u.12con8d-$120.00 12u.14con9d-$100.00 13u.16con10d-$100.00 14u.18con11d-$100.00 15u.20con1/--$150.00

2mm spacing between words

1ua.1con½d-$20.00 4ua.2con1d-$20.00 5ua.3con2d-$60.00 6ua.4con3d-$30.00 7ua.5con4d-$20.00 8ua.6con5d[perf 11.3]-$40.00 10ua.10con7d[perf 11.3]-150.00 11ua.12con8d-$120.00 12ua.14con9d-$100.00 13ua.16con10d-$100.00 14ua.18con11d-$100.00 15ua.20con1/--$150.00

3½mm spacing between words

1ub.1con½d-$20.00 4ub.2con1d-$20.00 5ub.3con2d-$60.00 6ub.4con3d-$30.00 7ub.5con4d-$20.00 8ub.6con5d[perf 11.3]-$40.00 10ub.10con7d[perf 11.3]-150.00 11ub.12con8d-$120.00 12ub.14con9d-$100.00 13ub.16con10d-$100.00 14ub.18con11d-$100.00 15ub.20con1/--$150.00

1uc.1con½d-[inverted N in ONE]-$350.00

1ud.1con½d-[double overprint]-$350.00

6uc.4con3d-[perf 11.3]-$60.00

6ud.4con3d-[perf 11.3 x 12½]-$60.00

6ue.4con3d-[perf 12½ x 11.3]-$80.00

6uf.4con3d-[perf 12½ x 11.3 compounds]-$60.00

6ug.5con4d-[perf 11.3]-$60.00

7uc.5con4d-[perf 12½ x 11.3]-$150.00

8uc.6con5d-[2½mm setting]-$60.00

10uc.10con7d-[perf 12½ x 11.3, 1½mm setting]-$60.00

12uc.14con9d-[perf 11.3]-$180.00

12ub.14con9d-[perf 13¾, 2mm setting]-$60.00

12uc.14con9d-[perf 13¾, 3½mm setting]-$60.00

12ud.14con9d-[perf 12½ x 11.3 compounds]-$60.00

12ue.14con9d-[perf 13¾]-$150.00

15uc.20con1/--[perf 12½ x 11.3, 1½mm setting]-$60.00

15ud.20con1/-[perf 11.3]-$200.00

15ue.20con1/--[perf 12½ and 11.3 compounds]-$250.00

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1923 5th Series

Printed By: Bradbury Wilkinson & Co Ltd

ND of LONDON joined at top. Frame line closer. Shading in arabesques consist of vertical lines laid on 45°

CLICK HERE for printing records from the 1923 Bradbury Wilkinson issues plus LOTS more including type layouts & new finds etc

1923 No Watermark Line Perforation 11¾ Stone I In sheets of 100 10x10. Noticeable shades can be found in the 2d

1.½d[type I]-$2.00 2.½d[type II]-$20-00 3.½d[type III]-$20.00 4.½d[type IV]-$60-00 5.1d-$2.00 6.2d-$2.00 7.3d-$2.00 8.4d-$3.00 9.5d-$4.00 10.6d-$4.00 11.7d-$30.00 12.8d-$40.00 13.9d-$35.00 14.11d-$40.00 15.1/--$20.00

16.10d-Unissued perforated proof$1,500.00

1a. - ½d, - 1a.1d - 5a.2d - 7a.3d - 8a.4d - 9a.5d - 10a.6d-Perforated PROOF Sheets, complete with job number and printing date-[Ex Bradbury Wilkinson & Co Ltd, archive]-$800.00 per sheet

11a.7d - 12a.8d - 13a.9d - 14a.11d - 15a.1/--Perforated PROOF Sheets, complete with job number and printing date-[Ex Bradbury Wilkinson & Co Ltd, archive]-$2,000.00 per sheet

1b.½d-Bradbury Wilkinson Archive Specimen Rhombus-$500.00

5b.1d-[major misplacement of frame]-$100.00

5b.1d-[Row 1 Stamp 4 from 4.3.1941 printing - colour dot in margin quarter way down at left]-$40.00

14b.11d-[Left arabesque shading, one third missing on left side, row 1 stamp 10]-$100.00

I II III IV

Four types of ½d exist.

Type I has a white bar separating 1 from 2

Type II has thick red shading to horizontal bar separating 1 from 2

Type III has thin red bar separating 1 from 2, note: types I, II & III are on same sheet

Type IV has two red bars separating 1 from 2

Overprinted

1923 No Watermak Line Perforation 11¾ Stone I Overprint in words. In sheets of 100 10x10. Overprint letters are larger on 12c & 20c.

4mm spacing between words except:

4con3d - 3mm spacing between words

20con1/- - 2½mm spacing between words

1u.1con½d-$2.00 5u.2con1d-$2.00 6u.3con2d-$6.00 7u.4con3d-$5.00 8u.5con4d-$5.00 9u.6con5d-$5.00 10u.8con6d-$15.00 11u.10con7d-$7.00 12u.12con8d$20.00 13u.14con9d-$20.00 14u.18con11d-$80.00 15u.20con1/--$25.00

1ua.½d, 5ua.1d, 6ua.2d, 7ua.3d, 8ua.4d, 9ua.5d, 10ua.6d-Perforated PROOF Sheets, complete with job number and printing date-[Ex Bradbury Wilkinson & Co Ltd, archive]-$1,500.00 per sheet

11ua.7d - 12ua.8d - 13ua.9d - 14ua.11d - 15ua.1/--Perforated PROOF Sheets, complete with job number and printing date-[Ex Bradbury Wilkinson & Co Ltd, archive]-$3,000.00 per sheet

1ub.1con½d - 5ub.2con1d - 6ub.3con2d - 8ub.5con4d - 9ub.6con5d - 10ub.con6d - 11ub.10con7d - 13ub.14con9d-Bradbury Wilkinson Archive Specimen Rhombus-$350.00 each

16u.16con10d-Unissued perforated proof-$1,500.00

15ub.20con1/--[perf 11¾ x 12]-$50.00

Any covers from series V from $30.00

1931 5th series con't

Provisional Overprinted '1 FARTHING'

1931 [1 Jan] No Watermark Line Perforation 11¾ Stone I In sheets of 100 10x10. Printings prepared in 1929

17.1 FARTHINGon1d[Provisional Overprint in words on one line]-$25.00

18.3 FARTHINGSon½d[Provisional Overprint in words on one line]-$15.00

19.¼d-$3.00

20.¾d-$3.00

19a.¼d-Perforated PROOF Sheets, complete with job number and printing date-[Ex Bradbury Wilkinson & Co Ltd, archive]-$1,000.00

20a.¾d-Perforated PROOF Sheets, complete with job number and printing date-[Ex Bradbury Wilkinson & Co Ltd, archive]-$1,000.00

1932 6th Series

Printed By: Waterloo & Sons Ltd

Shading in arabesques consist of vertical lines, outer frame wider. Inner bottom frame missing

1932 No Watermark Line Perforation 12.4 Stone III In sheets of 100 10x10

1.¼d-$3.00 2.¾d-$3.00 3.1d-$2.00 4.3d-$2.00 5.4d-$20.00 6.1/--$10.00

2a.¾d[perf 11¾]-$30.00

Retouch to key plate. Inner vertical left frame above left column [left of C] both above copies show this flaw.-Any value x 10

Any covers from series VI from $20.00

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1933 7th Series

Printed By: Perkins Bacon & Co Ltd

As 4th series but perf 13, also brighter colours

1933 No Watermark Line Perforation 13 Stone II [fine dots] In sheets of 100 10x10

1.1d-$1.00 2.2d-$1.00 3.4d-$2.00

1a.1d-[perf 13¾]-$10.00

2a.2d-[perf 13¾]-$10.00

Retouch to key plate. Inner vertical left frame above left column [left of C] above copy shows this flaw.-Any value x 10

Overprinted

1933 No Watermark Line Perforation 13 Stone II [fine dots] Overprint in words. In sheets of 100 10x10

3u.5con4d-$8.00

Any covers from series V from $30.00

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Some Examples of Usage

Proving piece from the USA without being surcharged in 'cents'. Once removed from the cover you would have no way of telling it's provenance

Incoming untied card

Incoming 1938 cover from Germany cancelled by PUMA WERK SOLINGEN company chop

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Some Examples of Perfins

From $30ea

CTCo Caterpillar Tractor Company Oakland California B&F Used 1930. Rare. Any help on this would be appreciated

EFH E F Houghton Co. Philadelphia USA

For more information on these and different perfins click Here

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Below are a few typical hand stamps and cancels to be found on these revenues

Handstamps & Cancels-$5-10ea or by collector negotiation

Various Australian Customs Cancellations

Manuscript

Australian Post Office

Victoria Brisbane Parcel Delivery

GB Post Office

Romford Essex

Germany

Company Cancels UK

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Customs Clearance

1899

Also referred to as: Customs House and Brandy Excide Seals

Note: UK Coat of Arms

For completeness I have grouped all State [1899] and Commonwealth [from 1902] recorded customs seals below. Can you add to them?

Port of Sydney, red/green. Port of Newcastle, purple/green

1899 [4 April] No watermark, Embossed Design [printed in Sydney by the New South Wales Government Printer by brass embossing die and woodcut background blue-green] Perf 12

Port of Sydney[red]-$400.00

Imperf Proof-$400.00

Port of Newcastle[purple]-$450.00

Imperf Proof-$400.00

Handstamped SPECIMEN in violet [on Sydney Red]-$300.00

Handstamped SPECIMEN [corner clipped off]-$200.00

Imperf colour trials - Four colours exist in collectors hands. Orange, Brown, Blue & Plum -$500.00each

1900

New South Wales NEWCASTLE

1900 No watermark [printed in Sydney] Perf 11 [Very short lived prior to redesign adding in 'PORT OF' see below] Note: UK Coat of Arms

Newcastle-$600.00

1901

'PORT OF' added

New South Wales Port of Sydney New South Wales Port of Newcastle Queensland Port of Brisbane

1902 No watermark [printed in Sydney] Perf 11½ Note: UK Coat of Arms

Port of Sydney-$250.00

Port of Newcastle-$250.00

Newcastle-$250.00

Port of Brisbane-$250.00

Port of Thursday Id-$250.00

1904

South Australia

1904 No watermark Imperf Note: UK Coat of Arms

Port Darwin-$300.00

1906

Victoria Western Australia

Various frames. There must be more from other States

1906 No watermark Imperf Note: UK Coat of Arms

Port of Melbourne-$600.00

Port of Bunbury-$600.00

1948

NORFOLK ISLAND

1948 No watermark Imperf Note: UK Coat of Arms

Norfolk Island-$500.00

Port Kembla[1939]-$500.00 [same design as Norfolk Island]

1950

CA CUSTOMS NSW

1950c No watermark [printed in Sydney] Perf 11 Note: No Coat of Arms

By State-$250.00

1952

1952 [26 August] No watermark Roulette 7 Note: UK Crest

National-$200.00

--------------------------------------------------------------------------------------------------------

Commonwealth Beer Duty 1901-1920: see each separate Australian State in the catalogue

--------------------------------------------------------------------------------------------------------

Commonwealth Beer Duty 1918-1958

Notes:

See individual States revenues for State/Commonwealth issues

Commonwealth Beer Excise Act, 8.10.1901.

Commonwealth Beer Stamps were made uniform throughout the Australian States on 8/10/1901

Transfer of the Beer Duty Stamp Accounts, from Department of Trade and Customs to the Postmaster General's Department, 11.4.1906

Duty Rates:

Bulk Bottled Beer N-E-I

8.10.1901 3d per ½ dozen bottled.
1.1.1912 2d per ½ dozen bottled.
3.12.1914 5d per ½ dozen bottled.
10.8.1917 6d per ½ dozen bottled.
25.9.1918 1/- per ½ dozen bottled.
25.3.1920 1/3 per gallon or ½ dozen.
17.9.1920 1/9 per gallon or ½ dozen.
23.8.1929 2/- per gallon or ½ dozen.
10.7.1930 1/10 per gallon or ½ dozen.
27.3.1931 2/- per gallon or ½ dozen.
5.10.1933 1/9 per gallon or ½ dozen bottled.
9.9.1939 2/- per gallon or ½ dozen bottled.
22.11.1940 2/9 per gallon or ½ dozen bottled, beer in larger containers charged at 5/9 per gallon.
30.10.1941 3/- per gallon or ½ dozen bottled, beer in larger containers charged at 6/- per gallon.
3.9.1942 4/7 per gallon or ½ dozen bottled.
Purpose Commonwealth design issued 1920. Beer Stamps - change over from value to quantity denominations in 1947.
27.9.1951 7/2 per gallon or ½ dozen bottled.
3.3.1956 9/10 per gallon or ½ dozen bottled.
8.1965 11/4½d per gallon or ½ dozen bottled.

Legislation abolishing beer duty stamps came into affect on 1 Aug 1958 [Sydney Morning Herald 30 July 1958]

Tax exempt permit to move Beer outside a brewery 1950's

--------------------------------------------------------------------------------------------------------

Kegs: 25.9.1918 N-E-I Provisional Essays. Commonwealth

[N-E-I = Not Elsewhere Included in the duty schedule of excise duties]

Duty Rate 1/-

Duty Rate Manuscript Essay on Victorian Beer Duty with N-E-I and VICTORIA struck out

1918 Watermark V/Crown upright, inverted or sideways or No Watermark or Perf 11, 12½ Roulette Mint. Used X 2

2/-on6dbistre-$300.00 5/-on2/11on1/3brown-red-$300.00 9/-on5/3blue-$300.00 10/-on5/10on 5/-black-$300.00 17/-green-$200.00 26/on15/2on6/6violet $300.00 35/-red-$200.00 52/-on30/4brown-$300.00

Kegs: 25.9.1918 N-E-I Commonwealth Bulk Beer

[N-E-I = Not Elsewhere Included in the duty schedule of excise duties]

Duty Rate 1/-

Above graphic is a sample of the 1/- rate BUT without the surcharge

1918 No Watermark Imperf Mint or used

Nil survival

Casks: 1920 Commonwealth

Duty Rate 1/3

1920 No Watermark Imperf Mint or used

Nil survival

Provisional Casks: 1920

Duty Rate 1/9

8/9on10/-ochre-$300.00 26/3on15/-brown-orange-$300.00

Casks: Sep 1920-1933

Duty Rate 1/9

3/6-$140.00 8/9-$150.00 15/9-$170.00 17/6-$170.00 29/9-$200.00 45/6-$170.00 61/3-170.00 91/--$250.00

3/6=2gallons brown-orange, 8/9=5gallons orange, 15/9=9gallons blue, 17/6=10gallons black, 29/9=kilderkin green, 45/6=½hogshead violet, 61/3=barrel red, 91/-=hogshead brown

Casks: 1939

Duty Rate 2/-

Nil survival

Casks: 1940

Duty Rate 2/9

Nil survival

Provisional Casks: 1942

Duty Rate 3/-

1942 No Watermark Imperf Mint or used Provisional Surcharge

30/-on20/-$170.00

30/-on20/-=10gallons black

Casks: 1942

Duty Rate 3/-

Nil Survival

Provisional Casks: 1942

Duty Rate 4/7d

1942 No Watermark Imperf Mint or used Provisional Surcharge

41/3-on24/9--$400.00 45/10-on27/6--$400.00 77/11-on34/--$400.00 also unboxed 77/11-on51/--$400.00

41/3 on24/9=9gallons blue, 45/10on27/6d=10 gallons black, 77/11on34/-=kilderkin green also unboxed 77/11on51/-=kilderkin green

Casks: 1943

Duty Rate 4/7d

1943 No Watermark Perf 12½ Mint or used

77/11--$200.00 119/2--$250.00

77/11=½kilderkin green, 119/2=½hogshead purple

Casks: 1947

Duty Rate assented on 3.9.1947 4/7d per gal. [Beer Excise Act No.20 of 1947]

Further rate rises: 27/9/51 - 7/2d & 3/3/1956 - 9/10d

1947 No watermark, no gum, Perf 14[clean cut] x rough vertical perf 14. Printed in sheets of 10 2x5 Prices are for Mint remainders, Used x 5

Different printings show an 'A' or 'B' prefix on some values. Various fonts used in the central audit numbers. Also different papers

2-$15.00 5-$15.00 9-$15.00 10-$15.00 17-$15.00 26-$15.00 35-$25.00 52-$35.00

2 gallons olive, 5 gallons orange, 9 gallons blue, 10 gallons black, 17 gallons green, 26 gallons purple, 35 gallons red, 52 gallons brown

--------------------------------------------------------------------------------------------------------

Bottles: 25.9.1918 N-E-I Provisional Essays. Commonwealth

[N-E-I = Not Elsewhere Included in the duty schedule of excise duties]

Manuscript Essay on Victorian Beer Duty with N-E-I & VICTORIA struck out

Duty Rate 1/-

1918 No Watermark Imperf Provisional Surcharge handstamped in violet except 24/-

2/-on1/2on1/-green-$300.00 4/-on1/-yellow-$300.00 6/-on3/6on3/-violet-$300.00 8/-on8/-green-$300.00 10/-on5/10on2/-bistre-$300.00 12/-on7/-on6/-brown-$300.00 16/-on8/-blue-$300.00 20/-on10/-black-$300.00 24/-on14/-deep-orange-$300.00 40/-on£1green-$300.00 60/-on30/-violet-$300.00 80/-on46/8-on20/-brown-$300.00 120/-on70/--on£3brown-$300.00

Any[full stamp CANCELLED]-$150.00

Gallons Bottled: 1918

Duty Rate 1/-

1918 Overprinted CANCELLED [2 sizes] on full stamp

6/-burgundy-$100.00 10/-ocre-$100.00

Any[full stamp CANCELLED]-$150.00

Gallons Bottled: 1920

Duty Rate 1/3

1920

Nil Survival

Provisional: Gallons Bottled: 1920

Duty Rate 1/9

1920 No Watermark Mint remainders

10/6on6/--$150.00 17/6on10/--$150.00

10/6on6/-=6gallons violet, 17/6on10/-=10gallons buff

Gallons Bottled: 1920

Duty Rate 1/9

1920 No Watermark Perf 11 or 14. Only half stamps known On cart note x 3

3/6--$100.00 7/--$100.00 10/--$100.00 14/--$100.00 21/--$100.00 28/--$100.00 35/--$100.00 42/--$100.00 70/--$100.00 105/--$100.00 140/--$100.00 210/--$100.00

Any[full stamp CANCELLED]-$150.00

3/6=2gallons green, 7/-=4gallons buff, 10/-=4gallons ochre, 14/-=8gallons red, 21/-=12gallons brown, 28/-=16gallons green, 35/-=20gallons black, 42/-=24gallons orange, 70/-=40gallons blue-green, 105/-=60gallons brown-red, 140/-=80gallons red, 210/-=210gallons brown

Gallons Bottled: c1923

Design Change

Duty Rate 1/9

1923c No Watermark Perf 11 or 14 Mint or used. Only half stamps known used also overprinted CANCELLED [2 sizes] on full stamp Off cart note deduct 50%. On cart note x 3

3/6-$50.00 7/--$50.00 14/--$80.00 21/--$50.00 28/--$50.00 35/--$80.00 42/--$50.00 70/--$120.00 105/--$180.00 120/--$130.00 140/--$300.00 175/--$150.00 280/--$150.00 350/--$150.00 490/--$150.00 700/--$150.00

3/6=2gallons green, 7/-=4gallons buff, 14/-=8gallons green, 21/-=12gallons brown, 28/-=16gallons green, 28/-=16gallons slate-blue, 35/-=20gallons black, 42/-=24gallons orange, 70/-=40gallons blue-green, 105/-=60gallons maroon, 140/-=80gallons red, 175/-=100gallons green, 280/-=160gallons grey, 350/-=200gallons slate-grey, 490/-=280gallons brown, 700/-=400gallons brown

3/6[full stamp mint remainder]-$80.00

700/-[full stamp mint remainder CANCELLED]-$200.00

Provisional: Gallons Bottled: 1929

Duty Rate 2/-

1929 No Watermark Perf 11 or 14 Mint or used. Only half stamps known On cart note x 3

24/-on22/--$40.00 8/-on7/--$40.00

Gallons Bottled: 1929

Duty Rate 2/-

1929

Nil survival

Provisional: Gallons Bottled:1930

Duty Rate 1/10

1930 No Watermark Perf 11 or 14 Mint or used Provisional Surcharges in violet on 1920 issues. Only half stamps known On cart note x 3

7/4-on7/--$50.00 14/8-on14/--$50.00 29/4-on28/--$50.00

7/4on7/-=4gallons buff, 14/8on14/-=8gallons brown, 29/4on28/-=16gallons blue

24/-on12/-brown [Used on remainder 12/- value from the state of Victoria; see Victoria]-$150.00

Gallons Bottled:1930

Duty Rate 1/10

1930 No Watermark Perf 11 or 14 Mint or used Only half stamps known On cart note x 3

3/8-$30.00 14/8-$40.00 22/--$40.00 29/4-$40.00 36/8-$40.00 73/4-$40.00

3/8=2gallons, 14/8=8gallons green, 22/-=12gallons maroon, 29/4=16gallons blue, 36/8=20gallons, 73/4=40gallons

Provisional: Gallons Bottled: 1932

Duty Rate 2/-

1932 No Watermark Perf 11 or 14 Mint or used Provisional Surcharges in violet on 1920 issues. Only half stamps known On cart note x 3

4/-on3/6-$40.00 4/-on3/8-$80.00 8/-on7/--$40.00 12/-on10/6-$40.00 16/-on14/--$40.00 16/-on14/8-$40.00 16/-on14/8on14/--$60.00 24/-on21/--$40.00 24/-on22/--$40.00 32/-on28/--$40.00 32/-on29/4on28/--$60.00 32/-on29/4-$40.00 40/-on35/--$40.00 40/-on36/8-$50.00 40/-on36/8on35/--$60.00 48/-on42/--$40.00 48/-on44/-on42/--$60.00 80/-on70/--$100.00 80/-on73/4-$80.00 160/-on140/--$250.00

4/-on3/6d=2gallonsgreen, 4/-on3/8-2gallons green, 8/-on7/-=4gallonsbuff, 12/-on10/6=6gallons brown, 16/-on14/-=8gallons blue-green, 16/-on14/8=8gallons green, 16/-on14/8on14/-=8gallons blue-green, 24/-on21/-=12gallons brown, 24/-on22/--=12gallons maroon, 32/-on28/-=16gallons blue, 32/-on29/4on28/-=16gallons green, 32/-on29/4=16gallons blue, 40/-on35/-=20gallons black, 40/-on36/8on35/-=20gallons black, 48/-on42/-=24gallons orange, 48/-on44/-on42/-=24gallons orange, 80/-on70/-=40gallons blue green, 80/-on73/4=40gallons blue-green, 160/-on140/-=80gallons purple

Gallons Bottled: 1932

Duty Rate 2/-

1932 No Watermark Imperf Mint or used Only half stamps known On cart note x 3

24/--$80.00

24/-=12gallons maroon

Gallons Bottled: 1933

Duty Rate 1/9

1933 survival: half stamp only

14/--$40.00 21/--$40.00 42/--$40.00 70/--$40.00 105/--$40.00

14/-=8gallons green, 21/--8gallons brown, 42/-=8gallons yellow-orange70/-=40gallons blue-green, 105/-=60gallons maroon

Gallons Bottled: 1939

Duty Rate 2/-

1939

Nil survival

Gallons Bottled: 1940

Duty Rate 2/9

1940

Nil survival

Gallons Bottled: 1941

Duty Rate 3/-

1941

Nil survival

Gallons Bottled: 1942

Duty Rate 3/-

1942

Nil survival

Provisional Gallons Bottled: 1942

Duty Rate 4/7

1942 No Watermark Perf 11 Mint only seen

9/2on6/--$60.00

9/2[in circle]on6/-=2gallons green

Gallons Bottled: 1947

Watermarked CofA

Duty Rate assented on 3.9.1942 4/7d per gal

Further rate rises: 27/9/51 - 7/2d & 3/3/1956 - 9/10d

1947 Watermarked CofA. Perf 12½xroul9 Prices are for Mint remainders Used halves x 2. On cart notes x 2 With a black 'A'

6-$60.00 8-$60.00 16-$60.00 24-$60.00

6 gallons red-brown, 8 gallons pale-green, 16 gallons blue, 24 gallons red

Watermark inverted seen on 8gallons x 2

No Watermark

Duty Rate assented on 3.9.1942 4/7d per gal

Further rate rises: 27/9/51 - 7/2d & 3/3/1956 - 9/10d

1947 No Watermark, with or without gum. Perf 12½xroul9, 10 Perf 11xroul9, 400 Perf 12½xroul9 or 11xroul9 or 12½x11. Printed in sheets of 10 2x5 Prices are for Mint remainders Loose used halves x 2. Halves on cart note x 6 Different printings show with or without a black 'A'

2-$15.00 3-$15.00 4-$15.00 6-$40.00 10-$15.00 12-$15.00 20-$15.00 24-$40.00 40-$15.00 60-$15.00 80-$15.00 100-$15.00 120-$15.00 160-$35.00 200-$25.00 400-$40.00

2 gallons apple-green, 3 gallons blue, 4 gallons yellow-ochre, 6 gallons red-brown, 10 gallons olive-brown, 12 gallons brown, 20 gallons black, 24 gallons orange, 40 gallons greenish-blue, 60 gallons purple, 80 gallons deep-red, 100 gallons green, 120 gallons brown, 160 gallons grey, 200 gallons turquoise, 400 gallons red-brown [shades]

Halves recorded used 2, 4, 8, 12, 24, 40, 60, 80, 100, 120

Commonwealth Beer Duty Usage

Legislation abolishing beer duty stamps came into affect on 1 Aug 1958 [Sydney Morning Herald 30 July 1958]

--------------------------------------------------------------------------------------------------------

National Insurance

1938

1938 Watermarked Crown CofA multiple [SG 15] Perforation 14 Comb

6d - 8d - 10d - 1/- - 1/6 - 1/10 - 2/- - 2/8d - 3/- - 8/- - 8/8d - 12/- - 26/- - 39/-

Although not officially issued some have leaked into the market place. From $60.00ea

--------------------------------------------------------------------------------------------------------

Income Tax

1941

Queensland. Northern Territory. New South Wales. South Australia. Victoria Western Australia. Tasmania.

1941 Watermarked Crown CofA multiple [SG 15] Perforation 15x14 Comb Mint x 3 N.T. add 50%

1d-$15.00 2d-$15.00 3d-$15.00 4d-$15.00 6d-$15.00 8d-$18.00 9d $15.00 10d[victoria only]-$140.00 1/--$15.00 2/--$15.00 3/--$15.00 4/--$15.00 5/--$10.00 6/--$15.00 7/--$15.00 8/--$15.00 9/--$15.00 10/--$15.00 11/--$30.00 12/--$30.00 13/--$30.00 14/--$30.00 15/--$15.00 16/--$30.00 17/--$30.00 18/--$30.00 19/--$50.00 £1-$15.00 £2-$40.00

Key plate die proof-$500.00ea

3/-[buff. Tas. Vic. NT SA only]-$120.00

From a book of specimens

Any value overprinted-CANCELLED-$80.00

Any value overprinted-Specimen-$80.00

Any value overprinted-CANorCELorLED-$80.00

Queensland. New South Wales. South Australia. Victoria Western Australia. Tasmania.

1941 Watermarked Crown Crown/A [SG 5] Sideways Perforation line 11 Used x 2

£5-$350.00

No £5 issued for N.T.

Essay die Proof-$2000.00

Die Proof-$2000.00

1944

New design, se-tenant pair

1941 Watermarked Crown CofA multiple [SG 15] Perforation 15x14 Comb

Prices are for Mint pairs. Instalment side ¼ of below price Check side ½ of below price

3d-$15.00 6d-$15.00 9d-$18.00 1/--$15.00 2/--$15.00 3/--$15.00 4/--$15.00 5/--$10.00 6/--$15.00 7/--$15.00 8/--$15.00 9/--$15.00 10/--$15.00 11/--$20.00 12/--$20.00 13/--$30.00 14/--$30.00 15/--$10.00 16/--$30.00 17/--$30.00 18/--$30.00 19/--$50.00 £1-$5.00 £2-$20.00 £3-$10.00 £4-$25.00 £5-$50.00 £10[1961]-$100.00

Essay die Proof-$1000.00

1966

1966 Watermarked Crown CofA multiple [SG 15] Perforation 14½ Comb

Prices are for Mint pairs. Instalment side ¼ of below price Check side ½ of below price

5c-$3.00 10c-$3.00 20c-$3.00 30c-$3.00 40c-$3.00 50c-$3.00 60c-$4.00 70c-$4.00 80c-$6.00 90c-$15.00 $1-$6.00 $2-$6.00 $3-$6.00 $4-$10.00 $5-$8.00 $6-$15.00 $7-$15.00 $8-$15.00 $9-$30.00 $10-$25.00 $20-$60.00

Die Proof[dated 10-10-1965]-$1000.00ea

Mint set overprinted CANCELLED in blue-$150.00

$20-[forgery, no wmk perf 11]-$600.00

Security print on surplus watermarked paper

1971 Watermarked Crown CofA multiple [SG 15] & wavy security under-print Perforation 14½ Comb

Prices are for Mint pairs. Instalment side ¼ of below price Check side ½ of below price

5c-$6.00 10c-$6.00 20c-$6.00 30c-$6.00 40c-$6.00 50c-$6.00 60c-$10.00 70c-$10.00 80c-$15.00 90c-$30.00 $1-$6.00 $2-$20.00 $3-$20.00 $4-$25.00 $5-$15.00 $6-$40.00 $7-$40.00 $8-$40.00 $9-$75.00 $10-$100.00 $20-$150.00

1971 No Watermarked wavy security under-print Perforation 14½ Comb

Prices are for Mint pairs. Instalment side ¼ of below price Check side ½ of below price

5c-$3.00 10c-$3.00 20c-$3.00 30c-$3.00 40c-$3.00 50c-$2.00 60c-$3.00 70c-$3.00 80c-$3.00 90c-$2.00 $1-$2.00 $2-$4.00 $3-$6.00 $4-$10.00 $5-$7.00 $6-$12.00 $7-$14.00 $8-$15.00 $9-$20.00

$10[1971 red/blue value]-$20.00

$10[1984 red/green value]-$30.00

$20[1971 black/green value]-$30.00

$20[1984 black/blue value]-$40.00

$40[1984 blue/green value]-$50.00

$40[1986 blue/pink value]-$60.00

$100[1984 red/green value]-$110.00

$100[1986 red/black value]-$150.00

$200[1984 green/black value]-$250.00

$200[1986 grey/red value]-$300.00

Plate number x 20

--------------------------------------------------------------------------------------------------------

Postal Notes

The Commonwealth printed uniform Postal Notes throughout Australia, until their demise on 31st May 1966 when the Postal Order system took over

1912

10 different issues found

Each State name found at the top

Also see Papua below

1912-1934 Various values 1/--20/- 'Watermarked COMMONWEALTH OF AUSTRALIA' curved in hollow capitals with Coat of Arms in Centre

Any single note from any State-$300.00ea

1928

Each State name found at the top

Incorrect Coat of Arms

Each State name found at the top

1928 Various values 1/--£1 'Watermarked COMMONWEALTH OF AUSTRALIA' curved in hollow capitals with Coat of Arms in Centre

Any single note from any State-$600.00ea

1931

Each State name found at the top

Coat of Arms change Each State name found at top

John Ash printer imprint at base

1931 Various values 1/--£1 Watermarked C/CofA

Any single note from any State-$200.00ea

1940

Each State name found at the top

1940 W McCracken printer imprint on reverse

Several cancels found 7/6 £1 graphics courtesy Australian National Archives

1940 Various values 1/--£1 Watermarked C/CofA

Any single note from any State-$150.00ea

2/6-Queensland 'AUSTRALIAN ARMY CANTEEN SERVICES ONLY' in pay line-$250.00

New Smaller Size 1949

Each State name found at the top

NOTE: From 1953 'PLEASE KEEP A RECORD OF THIS NOTE' is deleted from the reverse

1949 Various values 1/--£1 Watermarked C/CofA

Any single note from any State-$80.00ea

1966

Each State name found at the top

1966 Various values 5c-$8 Watermarked C/CofA 40mm x 10mm 4 times over note POUNDAGE deleted now FEE

Any single note from any State-$150.00ea

BRITISH DEPENDENCY OF NEW GUINEA was worried by the growing German presence in New Guinea, the British colonies in Australia started claiming the annexation of the eastern part of the island by the UK and in an attempt to force an issue, Queensland even sent an agent to the island in 1883, but the action was not recognized by the British government. It was only after Germany had established a protectorate over the north eastern part that London finally yielded and also proclaimed its protectorate over the south eastern part [1884]. In 1888 the area was formally annexed by the UK as British New Guinea, the colonies of New South Wales, Queensland and Victoria having however to participate in the financing of the administration until 1898

Provisional

Fiscal Postal

Assistant Resident Magistrate, Kokoda N.D. 1/10/05

1901 Watermark Multi Rosettes upright sideways Perf or Comb perf 14 On document x 5

1d-$350.00

--------------------------------------------------------------------------------------------------------

Papua 1907

Provisional

Small Papua

Postage stamps overprinted STAMP DUTY

Inverted overprint. Beware of forgeries

1907 Watermark C/A upright sideways or reversed Perf 11 or 12½ On document x 5 Mint x 2

½d-$20.00 1d-$25.00 6d [perf 11 only]-$35.00

1d-Triple overprint-$80.00 Beware of forgeries

6d-Inverted overprint-$80.00 Beware of forgeries

1907

Postage stamps overprinted STAMP DUTY

New font to PAPUA

1907 Watermark C/A upright sideways or reversed Perf 11 or 12½ On document x 5 Mint x 2

½d[perf 11 only]-$20.00 1d-$5.00 2/6d-$100.00

½d-No stop after DUTY-$25.00

1d-No stop after DUTY-$8.00

2/6d-No stop after DUTY-$120.00

1907

Mono-Colour

Double overprint. Beware of forgeries

1907 Watermark C/A sideways Perf 12½ Mono-Colour On document x 3 Mint x 2

1d-$15.00 6d-$50.00

1d-Double overprint-$100.00 Beware of forgeries

1910

Fiscal Postal

From 1910 Postage Stamps used fiscally On document from-$25.00

1d[various]-$5.00

1911

1911 Watermark C/A sideways Perf On document x 5 Mint x 2

1d[perf 14]-$30.00 6d[perf 12½]-$50.00

1911

As below but STAMP DUTY in capitals straight

1911 Watermark C/A sideways Perf 14 On document x 5 Mint x 2

1d-$40.00 1½d[dates seen to 1925]-$5.00 2d[dates seen to 1926]-$5.00

1911

STAMP DUTY curved no stop

1911 Watermark C/A sideways Perf 14 On document x 5 Mint x 2

1d-$10.00 2/6d-$1500

1929

Mono-colour. Undated handstamp Registrar of Companies

c1929 Watermark C/A Perf 13½x12½ On document x 5 Mint x 2

£10on6d-$550.00

1930

Lakatoi postage stamps overprinted STAMP DUTY

c1930 Watermark C/A Perf 13½x12½ On document x 5 Mint x 2

10/--$80.00 £1-$100.00 £1on½d-$750.00 £5on1d-$1500.00 £10on6d-$1500.00 £50on5/--$2000.00 £100on2/6d-$2500.00

Embossed Duty 1952

[revenue stamped paper]

Used on Cheques 1952-1964

1952 Document cut out On full document x 8

1d-$50.00

Usage

Direct Print Fee 1938 -41

Printed by W Bock Gov't Printer. Form 8774. Book B72. Printed March 1938, 10 books of ?

1931-41 Annual Miner's Right [If you have a Miner's Right earlier than 1938 please let me know]

10/--$200.00

Postal Notes

[revenue stamped paper]

Postal Notes Do you have other values? if so please email meoundage

5/--[poundage 1d]-$300.00 20/-[poundage 3d]-$500.00

--------------------------------------------------------------------------------------------------------

Territory of New Guinea 1925

As a consequence of the Japanese invasion both territories were placed under military rule in February 1942. Two months later they were merged to form Australian New Guinea, which also remained under military rule until 1945/1946

Provisionals

Postage stamps overprinted STAMP DUTY

1925 Perf 11 on document x 5 Mint x 2

1d-$15.00 2d-$30.00 6d-$100.00 1/--$80.00 2/--$300.00 5/--$250.00 10/--$250.00

1d-Overprint inverted-$100.00

1d-Double overprint-$130.00

1/--Overprint inverted-$140.00

1928

Purpose Revenues

Purpose revenues inscribed 'Territory of New Guinea'

1928 Watermark C/A multi [sg15] Perf 13½x12½ On document x 5 Mint x 2

1d-$30.00 2d-$30.00 6d-$50.00

1930

1930 Watermark C/A Perf 13½x12½ On document x 5 Mint x 2

1d-$10.00 2d-$10.00 6d-$10.00 1/--$70.00 2/--$100.00 2/6d-$100.00 5/--$150.00 10/--$200.00

John Ash Imprint pairs-1d-$50.00 2d-$150.00 6d-$200.00 1/--$300.00 2/--$300.00

1934

1934 Watermark C/A multi [sg15] Perf 11 On document x 5 Mint x 2

2d-$40.00

1935

ONE PENNY on 6d Sub-Charge

1935 Watermark C/A Perf 13½x12½ On document x 5 Mint x 2

1don6d-$50.00

John Ash Imprint-$150.00

Embossed Duty c1956

[revenue stamped paper]

Used on Cheques c1956-1964

c1956 Document cut out On full document x 2

2d-$30.00

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Territory of Papua & New Guinea c1930

1952

Provisional

Australian Robes series postage stamps overprinted TERRITORY OF PAPUA/AND NEW GUINEA/STAMP/DUTY

1952 Watermark C/A Perf 14x13½ On document x 5 Mint x 2

£1-$300.00

Used 1949-1952 on Company file fees all genuine copies should have a company name hand-stamp

1952

Purpose revenues inscribed 'Territory of Papua & New Guinea'

1952 Watermark C/A Perf 13½x14 also wmk inv on white paper. On document x 50 Mint x 2

1d-$5.00 2d-$5.00 3d-$5.00 4d-$15.00 6d-$5.00 8d-$15.00 1/--$5.00 2/--$5.00 5/--$5.00 10/--$15.00 £1-$30.00 £3-$120.00 £5-$120.00

1958

6½d Postage stamp overprinted STAMP DUTY 1d

1958 Watermark C/A Perf 14 On document x 5 Mint x 2

1don6½d-$4.00

1959

1 on 2d

1959 Watermark C/A Perf 13½x14 On document x 50 Mint x 2

1don2d-$25.00

1966

New Currency

1966 Watermark C/A Perf 14½x14 On document x 10 Mint x 2

1c-$5.00 2c-$3.00 3c-$3.00 3c[wmk sideways]-20.00 $3.00 5c-$3.00 8c-$15.00 10c-$5.00 15c-$20.00 20c-$10 25c-$10.00 50c-$8.00 $1-$30.00 $2-$30.00 $3-$30.00 $5-$30.00 $10-$50.00

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Papua New Guinea 1973

New Legend

Papua New Guinea Independence 19 April 1975

1973 Watermark C/A Perf 14½x14 On document x 10 Mint x 2

3c-$4.00 5c-$4.00 10c-$4.00 20c-$10.00 25c-$10.00 50c-$10.00 $1-$10.00 $2-$10.00 $5-$20.00

No 2c value available in this new series, supplies of the old issue used. In this case prior to independence

Embossed Duty 1952

[revenue stamped paper]

Used on Cheques 1952-1964 duty on cheques was 2d

1952 Document cut out On full document x 5

2d-$20.00

1952 Document cut out On full document x 3 Colourless embossed x 5

2d-$5.00 3d-$5.00 6d-$5.00 1/--$3.00 2/--$5.00 2/6-$4.00 3/--$6.00 5/--$3.00 7/6d-$8.00 9/--$6.00 10/--$6.00 15/--$4.00 18/--$6.00 £1-$3.00 £2-$10.00 £3-$10.00 £5-$5.00 £10-$5.00 £20-$10.00 £30-$10.00 £50-$20.00 £100-$25.00

Embossed Duty 1966

[revenue stamped paper]

1952 Document cut out On full document x 3

2c-$3.00 3c-$3.00 5c-$3.00 8c-$3.00 10c-$3.00 15c-$3.00 20c-$3.00 25c-$3.00 30c-$3.00 40c-$2.00 50c-$3.00 70c-$3.00 75c-$2.00 $1-$3.00 $1.50-$15.00 $2-$3.00 $3-$5.00 $4-$8.00 $5-$2.00 $6-$8.00 $7-$8.00 $8-$7.00 $9-$8.00 $10-$5.00 $20-$7.00 $30-$7.00 $40-$7.00 $50-$5.00 $75-$5.00 $100-$10.00 $200-$10.00

Municipal Entertainment Tax

Theatre

1974

1970-1972 Document cut out On full document x 3

10c-$20.00 20c-$20.00

Postal Notes

[revenue stamped paper]

Postal Notes Do you have other values? if so please email me

2/--$200.00

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Papua New Guinea Independence 19 April 1975

Below are examples of Papua New Guinea Independence Revenues which are outside the scope of this Australian Territory Please email questions

New Currency

Betting

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Back to Catalogue Index

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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All Graphics. Dave Elsmore

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