Revenue Catalogue

REVENUE CATALOGUE

BEING A COMPILATION OF BEER, BILL, DEED, LAW, REVENUE, TELEGRAPH,

TOBACCO STAMPS, Etc.

P A R T I

G R E A T BRITAIN AND COLONIES.

COMPILED BY

FRED. GEO. C. LUNDY,

MEMBER OF THE LONDON AND DRESDEN PHILATELIC SOCIETIES.

1 8 9 1 . PUBLISHED BY WILLIAM BROWN,

C a s t l e S t r e e t , S a l i s b u r y .

FREDERICK A. PHILBRICK, E s q ., q .c .,

President of the Philatelic Society, London, Etc., Etc.,

\ In grateful acknowledgment of the invaluable assistance rendered by him for the furtherance of both Postal and

Fiscal Philately, part I of this Catalogue is inscribed by

The AUTHOR. INDEX

PAGES PAGES Antigua ...... 27 Great Britain— Continued. Bahawalpur: Court Fee ...... *7 Foreign Bill .. .. 6. 83 Receipt ...... 28 Gloves, Duty on .. .. 6 Berars: Court Fee ...... 28 In Chancery .. .. 9 Foreign Bill .. .. , i.. 28 Inland Revenue .. .. 9 Foreign Papers, &c. .. .. 28 Judicature Fees .. .. 11 Revenue ...... 28 J ustice Room .. .. 11 Bhavnagar Durbar .. .. ., .. 29 Land Registry .. .. 11 Bhopal ...... 29 Life Policy .. .. 12 Bikanir ...... 29 Liverpool Cotton Stamps 13. 83 British Bechuanaland ,. ., .. 29, 84 Local Courts, Ely .. 12 Protectorate .. ; .. .. 3° „ Gloucestershire 12 British East African Company .. .. 3° ,, Northamptonshire 12 British Guiana: Inland Revenue .. .. 3“ Matrimonial Cause Fee .. 13 Summary Jurisdiction .. 3* Maj ors’ Court .. .. 13. 83 British North Borneo ...... 32' 84 Medicines .. .. 14 Canada: Bill Stamp ...... 33 M ixture of Coffee .. 15 Gas Inspection ...... 34 Naturalization .. .. 15 Law Stamps .. .. . 34 Patent ...... 15 Liqueurs ...... 34 Paymaster General Service l6 Petroleum Inspections .. .. 34 Pedlars' Certificate .. 16 Seal Labels ...... 34 Police Courts .. .. 16 Telegraphs...... 34 Probate Court .. .. 16 Tobacco, &c...... 351 84 Probate ...... 16 Cape of Good Hope : Customs .. .. 44 Public Records .. .. 16 Cape Town Railway 44 Receipt ...... *7 Stamp Duty .. 44 Sea Policies .. .. 17. *4 Telegraphs, Military 46 Telegraph .. .. 19. *4 Ceylon : Duty ...... 48, 94 „ Military .. 20 Foreign Bill ...... 46. 94 „ Private .. 21 Judicial ...... 47 Tobacco ...... *3 Receipt .. .. ,. .. 48 Transfer Duty .. .. 23 Revenue ...... 49 Winding-Up Companys .. 24 Telegraph ...... 49, 94 Grenada ...... 55 Warehouse Warrant .. .. 54 Griqualand ...... 56 Cyprus: Revenue ...... 55. 9^ Hamilton: Tobacco, &c...... 39. 85 Tobacco ...... •• 55 Holkar ...... 57 Dominica ...... 55 Hong Kong ...... 57 Faridkot ...... • 55 India : Court Fee ...... 57> 96 F i g i ...... • • 55 Court Fee Service ...... 58 Great Britain: Admiralty Court .. .. 2. 83 C ustoms ...... 58 Bankruptcy Court.. .. 2, 83 Foreign Bill ...... 58, 96 Board of Agriculture .. 24 Foreign Papers, & c .. ., .. 59. 96 Chancery Court .. .. 3. 83 High Court...... 59 Chancery Fee Fund .. 3 High Court Service .. .. 60 Civil Service .. .. 4 Notarial ...... 60 Common Law Court .. 4, 83 Petition ...... 60 Company Registration .. 4 Receipt, Bill or Draft .. .. 60 Consular Service .. .. 4 Revenue ...... 6O Contract Note .. .. 5 Share Transfer ...... 60 Copyhold, &c., Commission 5 Small Cause Court...... 60, 96 Court Fee, Southampton.. 5 Telegraphs ...... 6l Customs ...... 5» 83 Ireland: Admiralty ...... *4 District Audit .. .. 6 Admiralty Court...... 24 Draft ...... 6 Bankruptcy .. : .. 24 Fine or Fee, Southampton 13 Chancery Fee Fund .. .. 24 4 INDEX—Continued.

PAOKS f PAQ1S Ireland— Continued. Nova Scotia : Bill Stamp .. .. 40, 90 County Courts .. . as- 84 Law Stamps .. 41 Dog Licence .. . 25 Nowanuggur .. j 1...... 74 Judicature.. .. . 25 Ontario: I.aw Stamps .. .. 41 Land Commission . 26 Ottawa: Tobacco ...... 41 Land Registry .. . 6 l Quebec: Assurance .. .. • • 41 Petty Sessions ,. . 26 Law Stamps . ■ • • 42, 90 Record of Title Fee . 26 Licence Stamps .. .. 42 Registration of Deed Fee 26 Registration Lower .. 42 Isle of M a n ...... 20 Registration .. .. 42 Jamaica : Customs .. .. . l6 Tobacco, &c. .. .. 42. 90 Judicial Stamps.. . 62 Perak: Revenue ...... 74 Revenue .. .. . 62 Pountch : Revenue ...... 74 Telegraphs .. . 62, 96 Protectorate: Revenue .. .. 29 Jepore : Revenue .. .. . 62 Queensland : Stamp Duty .. .. 74 Joliette : Tobacco, &c. .. . 39. 87 St. Christopher and Nevis .. .. 75 Jummoo Kachmir .. ., . 62 St. Lucia : Revenue . .. .. 75 Kappurthala .. .. •.. . 62 Stamp ...... 75 Leeward Islands: Fees .. . 62 St. Vincent, ...... 76 Revenue . 63 Scotland : Law Courts .. .. 26 London: Tobacco, &c. .. . 39- 88 Register House .. .. 27 Manitoba : Law Stamps .. . 39 Selangor : Revenue ...... 79 Mauritius: Bill Stamps .. . 63 Sierra Leone : Revenue .. .. 76 Inland Revenue . 64 Stamp Duty .. 77 Insurance .. . 64 Sirmoor : Receipt ...... 77 Internal Revenue . 65 South Australia : Railway Stamp .. 77 Montreal: Tobacco, &c. .. . 40, 89 Revenue .. .. 77 Montserrat: Internal Revenue . 66 Straits Settlements: Foreign Bill .. 77 Morvee ...... 66 Judicial .. 77 Mysore: Court Fee .. .. . 66 Marine Policies 78 Chancery Fee Fund . 66 Revenue .. 78 Foreign Bill .. . 66 Receipt .. 78 Receipt, Bill or Draft . 67 Tasmania: Revenue .. .. 79 Revenue .. .. . 67 Beer Duty .. .. 79 Share Transfer .. , 67 Tobago: Revenue ...... 79 Natal, Railway Stamp .. . 64, 68 Toronto: Tobacco, &c. .. .. 43. 91 Revenue .. .. . 68 Transvaal: Revenue .. .. 80 Telegraphs .. .. . 68 T ra van core : Revenue .. .. 80 Nevis .. .. . 68 Trinidad: Fee ...... 80 Nevis and St. Christopher .. . 68 Free Fee,. .. .. 80 New Brunswick : Law Stamps . 40 Free ...... 80 New South Wales: Stamp Duty , 6g Trois Rivieres ...... 43 T elegraphs . 70 Victoria : Beer Duty .. .. 80 New Zealand: Ad valorem Duty . 70 Railway Stamp .. .. 81 Beer Duty . . 70 Stamp Duty .. .. 81 Counterpart . 70 Stamp Statute ,. .. 82 Fine .Paid .. . 70 West Australia : Internal Revenue 82 Law Courts . 70 Telegraphs .. 82 Law Deeds.. . 70 Windsor: Tobacco, &c. .. .. 43. 93 Not Liable.. . 71 Zululand : Revenue ...... 82 Paid in full.. . 7* Penalty Paid . 71 Revenue .. . 71 Stamp Duty . 71. 96 Copyright— All Rights Reserved.)

REVENUE CATALOGUE:

BEING A COMPILATION OF

BEER, BILL, DEED, LAW, REVENUE, TELEGRAPH, TOBACCO STAMPS, Etc,,

COMPILED FOR THE PUBLISHERS OF . THE PHILATELIC JOURNAL OF GREAT BRITAIN,

By FRED. GEO. C. LUNDY,

MEMBER OF THE PHILATELIC SOCIETIES OF LONDON AND DRESDEN.

PREFACE.

At the request of the Publishers of the P h i l a t e l i c J o u r n a l o f G r e a t B r it a in , I have undertaken to compile this Catalogue of Fiscal Stamps. Being the first of its kind published in the English language, it is hardly necessary to state but that discrepancies will arise, for which I crave lenience. The collecting of Revenue Stamps being in its infancy in this country, I hope this com pilation will assist those few who do collect, to arrange their collections, and induce those who have a liking for this branch of Philately, but who so far have not commenced owing to no catalogue being in existence, to pursue that hobby without “ let or hindrance." A collection of Revenue Stamps is quite as interesting as that of Postage : there is more room for study and research, and in iny humble opinion, such a collection when arranged, is more beautiful; and from a pecuniary point of view it is within the reach of every one. After mature consideration I have decided to divide the Catalogue into six parts as fo llo w s:— I.— England and British Colonies. II.— America North. III. — „ Central. IV. — „ South. . V.—Europe. VI.— Africa and Asia. At the commencement of each country, I will give a short money table, showing the currency employed, and its nearest equivalent in English money, in order that the facial value of the Stamps can be easily translated. Having no official documents to work upon, regarding dates of issue, I have taken those from the oldest obliterated specimens I have come across, or when wanting, from the well- known Continental Authorities, to whose Journals I am indebted for much information. In conclusion, 1 sincerely trust my endeavours will meet with your approval, and be welcomed as a want long waited for. As this Catalogue will be published in parts, concurrently with the Journal, any sugges tions, or advice on that part which may be then unpublished, are cordially invited.

FRED. GEO. C. LUNDY. London, N., January, 1891. 2 Philatelic Journal of G reat Britain.

PART I. SECTION I. 1871. Same as preceding, title embossed, black EMQIiAND. divisional line, colour on white wove paper,, wmk. ADMIRALTY COURT OF ENGLAND. scales. I 29 1 penny, rose 1857. Upright rectangle, jin. X2gin. Profile of 30 3 pence, „ Victoria to left on horizontally lined ground, 31 8 „ / | enclosed in double lined solid oval, containing “ Fee Fund of the High Court of Admiralty of I have never seen Nos. 29/31, but they are chroni England ” in white block letters. Value above cled by M. Moens. and below in coloured numerals, and likewise 1871. Same as preceding, colour on white wove repeated in white Roman capitals on solid ground paper, perf. 13, wmk. scales. in curve. Above, “ Admiraltybelow, “ Court; ” 32 1 penny, rose in white block letters on solid ground, traversed 33 3 pence, „ by diagonal lines, watered groundwork, colour on 34 4 i> •' glazed azure wove paper ; perf. 14; wink, two 35 8 .. .. flags and anchor. 36 1 shilling, ,, 1 1 shilling, violet 37 1 „ 6p., rose 2 2 shillings, 6p., violet 38 2 shillings, 6p., „ 3 5 >> ’» 39 5 » » 4 10 „ „ 4° 7 •• ” 5 1 pound. „ 4 1 10 n 6 5 pounds, ,, 42 15 •• .. June, 1870. Same as preceding, on glazed white 43 1 pound, ,, wove paper. 44 1 .. tos. „ 7 1 shilling, violet 45 2 pounds, „ 8 2 shillings, 6p , violet 4® 3 1. i* 9 5 « - 47 5 .. .. 10 10 ,, „ 48 10 „ „ 11 1 pound, „ 49 20 .. •• 12 5 pounds, ,, 5° , 3° „ „ Specimens are also obtainable on white unglazcti 51 , too .. .. paper. M arch, 1873. Pence type of patent issue, 1872, surcharged, “ Bankruptcy" in thin coloured BANKRUPTCY COURT. Roman capitals, colour on glazed white paper, 1869. Arms, value, title and date embossed, perf. 14, wmk. garter. separate design for each value, black divisional 52 1 penny, lilac, surch. brown line separating each stamp, colour, on Whatman 53 3 pence, „ „ azure wove paper, wmk., V.R. 54 8 „ „ „ 1 1 penny, rose Shilling type of patent issue, 1872, surcharged as 2 8 pence, ,, before; wmk., V.R. 3 1 shilling, „ 55 1 shilling, green, surch. carmine 4 1 „ 6p., rose 56 1 „ „ „ brown Same as preceding, colour on white wove paper. 57 1 - - *. black 5 1 penrty, rose 58 1 „ 6p. „ ,, red 6 8 pence, ,, 59 2 shillings, green, surch. blue 7 1 shilling „ 60 2 „ 6p. „ „ red 8 1 „ 6p., rose 61 5 „ „ „ violet 62 10 ,, „ „ red January 1, 1870. Same as preceding, “ Bank ruptcy ” surcharged horizontally in thin blue 188. Same as preceding issue. block letters, blue divisional lines, colour on A wmk., orb. yellowish wove paper, wmk, V.R. 83 1 penny, lilac , surch. black 9 1 penny, rose 64 3 pence, „ ,, brown 10 3 pence, „ &5 4 . 1* M „ violet 11 4 i» >» 66 6 ,. „ „ green 12 8 „ ,, 67 8 „ „ „ carmine 13 1 shilling, ,, B wmk., V.R. (script). 14 i „ 6p., rose 69 1 shilling, green, surch. black rose IS 2 shillings, 6p,, 68 1 „ bp. it 11 blue 16 5 .. 7° 2 shillings, M It •» 17 7 - 6P- 1* 2 „ 6p. ,, „ brown 10 „ 71 18 72 5 .. ,, ,, violet 19 15 .. 73 to „ „ carmine 20 1 pound, ti Upright rectangle of larger size, over printed “ Bank 21 1 „ iosh. »t 22 2 pounds, ruptcy ” in curve, above and below in coloured thin Roman capitals, colour on white wove paper, 23 3 s» 11 »t perf. 14, wmk., two orbs. 24 5 .. 74 1 pound,lilac surch. black 25 10 „ »» 26 20 „ >. 75 2 pounds, „ „ blue 76 5 » .1 » green 27 3° .. t? 28 100 ,, ♦» 77 20 „ ,, „ carmine Revenue Stamp Catalogue. 3

CHANCERY COURT. 56 x shilling, 8p. carmine 1862. Oblong design, profile of Victoria to left on 57 2 shillings, horizontally lined ground, enclosed in double 58 2 .. 4P- >. lined circle, containing: “ Account of the Court of 59 2 - fip- .. Chancery,’’ below; above, " Suitor's Fee Fund,” 60 2 ,, 8p. ,, in coloured block letters on white ground. Value 61 3 „ „ in white figures at each side on watered ground. 62 3 „ 6p. „ Above, “ Chancery Court,” below, value, all in 63 4 .. .. white block letters on solid ground, traversed by 64 5 .. *. white diagonal lines, colour on glazed white wove paper, perf. 16, two maces, diagonal-wise. 67 10 „ „ I 3 pence, lilac 2 68 14 ., ,, 4 41 4* 69 1 pound, ,, 3 6 •» M 70 2 pounds, „ 4 8 11 1» 1 shilling, „ 71 3 - •• 5 72 .. 6 1 it 4P* »i 5 Specimens are also obtainable on unglazed white 7 1 ., 6p. „ 8 1 ,. 8p. „ wove paper. 9 2 shillings,,. CHANCERY FEE FUND. to 2 41 4P* II 11 2 „ 6p. „ 1852. Crown, in scrolled frame, different design 12 2 8p. „ for each value, date and title embossed, colour on azure Whatman stout wove paper, black divi

«3 3 44 41 sional line, watermark in large Roman capitals 4* 6p. ,, 14 3 vertically. 15 4 ♦ » 4» 16 5 11 44 1 3 pence. *7 7 14 14 2 4 - 18 8 II II 3 8 ,. 19 10 41 «4 4 1 shilling, 20 *1 44 5 • .. 4P- 21 1 pound, „ 6 1 „ 6p. 22 2 pounds, ,, 7 2 shillings, 23 3 11 tl 8 2 „ 6p. 24 5 41 * 11 9 2 „ 8p. 1852. Arms, value, title and date embossed, black Same as preceding, colour on glazed azure wove divisional line, colour on white Whatman wove paper, perf. 14, wmk., two maces, diagonal-wise. paper, wmk., double lined, V.R. 25 3 pence, violet 10 3 pence, rose 26 4 It 41 11 4 11 n 27 6 II 11 12 8 „ „ 28 8 11 11 13 1 shilling, „ 29 1 shilling, „ 14 i „ 4P- '< 3° 1 " 4P- " 15 1 „ 6 p . „ 31 1 1. 6p. ,. 16 2 shillings, ,, 32 t ,, 8p. ,, 17 2 „ 6p. „ 33 2 shillings, „ 18 2 „ 8p. „ 34 2 41 4P* 1* 19 2 pounds, „ 35 2 tl tl 20 3 „ „ 38 2 tt 8p. „ 21 5 „ „ 37 3 tl 41 1853. Same as preceding, black divisional line, 38 3 „ 6p. „ colour on white wove paper, water mark, double 39 4 11 II lined, V.R. 40 5 11 tl ?3 pence, rose 11 11 >9 41 7 20 11 8 41 11 4 1. 42 21 8 „ »i 10 II 1» 43 22 1 shilling 11 44 14 11 11 1 pound, ,, 23 I .. 4P- n 45 x „ 6p. 46 2 pounds, ,, 24 11 25 2 shillings, ii 47 3 11 1» 26 2 „ 6p. 11 48 5 11 II 27 2 „ 8p. »1 Same as preceding, colour on glazed white wove 28 ?x pound, it paper, perf. 14, wmk., two maces, diagonal-wise. 29 ?2 pounds, 11 49 3 pence, lilac 30 ?3 .. I* 11 5° 4 »• *» 3i ?5 .. 5 1 6 it 11 Same as preceding on azure wove paper, water 52 8 ,, 11 mark, double lined, V.R. 53 1 shilling, ,, 32 3 pence, rose 54 1 4P* *. 33 4 .. II 4 Philatelic Journal of G reat Britain.

35 i shilling, rose 36 i 4p. „ COMPANY REGISTRATION. 37 1 8p. „ Jan uary 1, 1867. ? Profile of Victoria to left on 38 2 shillings, „ horizontally lined ground in various frames, 39 2 „ 6p. „ separate design for each value, colour oh; tinted 40 2 „ 8p. „ wove paper, perforated 15, wmk., ship to lejt. 41 1 pound, „ 1 4 pence,, 1 violet (1872) 42 2 pounds, ,, 2 6 „ ' 1 „ 43 3 .. „ 1 shilling, ,, 44 5 >, 3 4 5 shillings, ,. CIVIL SERVICE. 5 1 pound, ,, 1870-72. Various embossed designs, surcharged i 38o. ? Same as preceding, colour on glazed lilac “ Civil Service” in blue block letters, black divi tinted wove paper, perf. 15, wmk., ship to right. sional line, colour on Whatman azure wove paper, 6 1 shilling, violet (20, 12, 80) wmk., double lined, V.R. 1882. ? Same as preceding, colour on azure tinted I 1 shilling, wove paper, perf. 14, wmk., anchor only. 2 2 shillings, 6p, 7 4 pence, ? violet 3 5 .. 8 6 ,. „ 4 10 ,, 9 j shilling, „ (17, 12, 83) 5 . >5 - 10 3 shillings, ,, 6 1 pound, never issued. 11 1 pound, ,, 7 5 pounds,’ 1882.? Same as preceding, colour on white wove 872. Type ol shilling paper, perf. 14, wmk., anchor. wove paper, perforated 14, wmk., single lined, V.R. 12 4 pence, violet (2, 6, 82) 8 1 shilling, green, surch. carmine 13 6 ,. ? ,. 9 2 shillings, „ „ „ *4 1 shilling, ,, • 10 5 .. ,1 15 3 shillings, ? „ Ji 10 „ ,, „ „ 16 1 pound, „ 1872. Type of Bankruptcy, colour on white wove I am led to understand that only one issue exists, paper, perforated 14, wmk., scales. and on white paper, with anchor watermark, and that those on azure are caused by discolouring in 12 1 pound, lilac green i j 5 pounds, „ the printing.

1881-82. Same as preceding, wmk., V.R. (script). CONSULAR SERVICE. 14 1 shilling, green, surch. black 1885. Arms embossed in white on solid ground, 1 „ 6p. blue surrounded by white oval with legend, “ Consular 16 2 shillings, 6p. brown Service ’’ perpendicularly at sides in white block !7 5 .. violet letters. Above, number and value in black figures 18 to „ carmine across centre of design, value in black block Same as preceding, colour on white wove paper letters repeated at foot in smaller type. Colour on perforated 14, wmk., two orbs. white machine wove paper, perf. 12, wmk., block letters (probably Consular Service). 19 1 pound, lilac, surch. black 20 5 pounds, „ „ green 1 6 pence, blue 2 1 shilling, vermilion shillings, ,, COMMON LAW COURTS. 3 2 4 2 11 bp* 11 Jan uary, 1866. Profile of Victoria to left on 5 5 It 99 horizontally lined ground in circle, surmounted by 6 10 9l It a crown. Stamp of Inland Revenue surcharged 7 20 „ violet *• Common Law Court Fee ” in carmine block Same design as preceding, value in cents and letters, colour on white wove paper, perf. 15, dollars. wmk., anchor. 8 i dollar, blue r 1 penny, lilac, surch. carmine It 9 1 ” Jan uary 1, 1866. Upright rectangle, profile of 10 ! 11 Victoria to left on horizontally lined ground, 11 1 .. vermili enclosed in double lined circle, containing:— 12 1 dob, 50 c. II “ Common Law Courts ” in block letters, various 13 3 dollars. tt designs, colour on glazed white paper, perforated 14 5 .. purple 14, wmk., scales. 15 6 „ If 16 20 „ It 2 1 penny, violet 3 6 pence, „ 1886. Type of pence patent issue, surcharged 4 1 shilling, ,, “ Consular Service ” in coloured block letters, 5 2 shillings, ,, colour on white wove paper, perf. 14, wmk., orb. 6 5 •• m 17 i penny, lilac, surch. black 7 to „ „ 18 2 pence, tl II blue 8 1 pound, „ 19 3 .. 11 91 brown Specimens of these also exist on unglatcd white 20 4 It 91 violet paper. 21 6 „ It II green Revenue Stamp Catalogue. 5

1886. Type of shilling patent issue, surcharged as 1869. Same as preceding, perf. 12J, wmk., V.R.— before, colour on white wove paper, perf. 14, V.R. wmk„ V.R. (script). 7 1 shilling, rose, surch. blue 22 i shilling, green, surch. black 8 2 shillings, 6p. „ „ „ 23 2 shillings, „ „ blue 9 5 »i 11 ii 11 to 10 ,, ,, ,, ,, 24 2 „ 6p. ,. ,, brown 11 1 pound, „ „ „ 25 5 .. .. „ violet 26 10 „ „ ,, carmine 12 5 pounds, „ „ „ 1886. Same as preceding, with value 1876. Type of shilling patent issue, surcharged coloured figures, surcharged on centre of design, “ Copyhold, &c,. Commission ” in coloured block colour on white wove paper, perf. 14, wmk. letters, colour on white wove paper, perf. 14, V.R, (script). wmk., V.R. • 27 1 shilling, green, surch. black 13 1 shilling, green, surch. carmine 28 2 shillings, ,, ,, blue 14 2 shillings, 6p. „ „ „ 29 2 „ 6p. ., ,, brown 15 5 »t ♦» ♦+ »* 3® 5 .. 1. „ violet it 11 t r •» 3 1 10 i. .1 ,, carmine Type of pound Bankruptcy issue, colour on white Type of pound Bankruptcy issue, surcharged in wove paper, perf. 14, wmk., scales. coloured elongated block letters, with value on 17 1 pound, violet, surch. black centre of design in figures, colour on white wove 18 5 pounds, „ „ „ paper, perf. 14, wmk., two orbs. 1881. Same as preceding, wmk., two orbs, 32 1 pound, lilac, surch. black ig 1 pound, violet, surch. black 33 2 ...... blue 20 5 pounds, „ ,, green 34 3 1* i» •* brown 35 5 ...... green COTTON BROKERS. 1887. Same as issue of 1886, with value, sur charged in cents and dollars. • LIVERPOOL CLEARING HOUSE. ? Rectangle, figure of value on lined ground, colour A wmk., orb. on white paper, perf. 13, 36 25 cents, on 3d. lilac, surch. brown 1 6 pence, rose 37 50 ,, 6d. ,, „ green 38 75 .. 8d. „ „ carmine COURT FEE (Southampton). B wmk., V.R. (script). I Feb., 1878. Arms of Southampton. Double 39 1 dollar on ish. green, surch. black lined oval, containing “ Town of Southampton 40 i£ „ ish. 6p. M „ blue Court fee ” in Roman capitals with value sur 41 2 dollars 2sh. »t „ blue charged in black at foot on lined ground. Rec 42 3 „ 2sh. 6p. It „ brown tangular frame, colour on white paper; perf. 15, 43 44 - 5sh- tf ,, violet printed by Messrs. Waterlow and Sons. C wmk., two orbs. 1 no value, grey green 2 1 shilling, blue (perf. 12) 44 5 dollars on £ 1, lilac, surch. black 3 1 „ 6p. vermilion 45 6 .. £2, „ blue 4 2 shillings, 6p. deep green 46 10 .. £ 3. .. M brown 5 6 ,, 6p. violet 47 20 „ £5, „ It green 6 10 „ black on mauve CONTRACT NOTE. 7 20 „ „ blue 1879. Completion of issue, same as preceding. A u g u st 31, 1888. Type of pence patent issue, “ Contract Note ” and value in black block letter, 8 6 pence, green 9 2 shillings, orange colour on white wove paper, perf. 14, wmk., orb. 10 3 ,, black on yellow 1 6 pence, lilac, surch. black II 3 ,, 6p. brownish on black(perf.ia) Type of shilling patent issue, sur. as before, colour 12 4 „ 6p. slate blue on white wove paper, perf. 14, wmk., V.R., script. 13 5 „ brown 14 6 ,, blue 2 1 shilling, lilac, surch. black 15 7 ,, 6p. black on rose 3 t 11 fip. 1. »t ,, 16 8 „ 6p. ochre (perf. 12) 4 2 shillings, „ „ „ 17 9 ,, 6p. black 5 5 »> »* *> 18 18 ,, bistre 19 40 „ black on yellow CO PYH O LD , E t c ., COMMISSION. 1868. Embossed crown and ornaments, separate CUSTOMS. design for each value, surch. in blue block letters, M ay i860. Embossed designs, varing for each “ Copyhold, etc., Commission,” colour on white value, surmounted by crown, either Imperial or wove paper, imperf. accidental, wmk., V.R.— V.R. Royal, surcharged “ Customs "horizontally across 1 1 shilling, rose, surch. blue design in black Roman capitals ; black divisional 2 2 shillings, 6p. „ „ „ lines, color on stout azure wove paper; imperf. 3 5 n » 11 11 1 1 penny, rose 4 to „ ,, „ ,, 2 4 pence, „ 5 1 pound, „ „ „ 3 6 11 11 6 5 pounds, „ „ „ 4 1 shilling, „ Philatelic Journal of G reat Britain.

5 2 shillings, rose 45 1 shilling, 3p. vermilion 6 5 » it 46 2 shillings, 6p. „ 7 io „ „ 47 3 <• 9P- 8 i pound, „ 9 5 pounds, „ 48 5 .. ” i i IO „ „ CUSTOMS DUTY. < < Same as preceding, variety two stamps together one 1870-1873. Riband 233 mm. Embossed profile of upsidedown. Victoria to left, colour on white wove paper ; perf. it ' i penny, rose • 16J 12 4 pence, „ * 49 no value, red 13 6 „ „ 50 ,, orange 14 1 shilling, „ 51 ,, brown, 1873 15 2 shillings, „ 16 5 „ 1. CUSTOMS TOBACCO. *7 „ „ 1863. Oblong i5 j“ x ij.’’ Inscription “ Caven 18 1 pound, ,, dish,” or “ Negro ” “ Head ” repeated five times 19 5 pounds, „ from the left in five borders ; followed bv an in 20 10 „ „ scription in a border ending with “ Under— Before i860. Profile of Victoria to left in various ounces ” between the letters B or F, following frames, containing; Custom and value in various which is an embossed stamp with head to left of types, colouron white wove paper, perf. is, wmk., Victoria in centre in rose relief, p. 15J wmk., 12 ship {to left). J vessels to left. 21 1 penny, rose I brown, under 2 oz. 22 4 pence, „ 2 green, tt 4 i» 23 6 „ 3 black, „ 8 „ 24 1 shilling, lilac 4 red, .. 12 „ 25 1 ,, 6d. red 5 blue, „ 16 ,, 26 2 shillings, lilac • 1873. Same as preceding on unwatermarked *7 5 .. .. paper. 28 10 „ „ 6 brown. under 2 oz. 29 1 pound, green 7 | peen, it 4 *1 Several of these values (especially the id., 4d. and 8 black, .1 8 „ 1/6), exist watermark, ship (to right) 9 red, ti 12 M Upright rectangle, similar designs to preceding, IO blue, II 11 colour on azure wove paper, perf. 15, wmk., ship r875- Same as preceding in vermilion relief. (to left) and value in block letters. 11 brown, under 2 oz. 30 5 pounds, green 12 green, ♦ 1 4 11 31 10 .. 13 black, IT 8 Tt Same as preceding, but of similar dimension, colour *4 red, 41 12 >• on glazed azure wove paper, perf. 15, wmk., ship 15 blue, „ 16 „ (to left) 32 10 shillings, lilac DISTRICT AUDIT. 33 r pound, green M arch 1879. Type of patent issue, surcharged ? Profile of Victoria to left on solid ground, in District Audit in coloured block letters, perf. 14. double lined circle, containing : above, Customs ; A wmk., V.R. below, value in coloured block letters, on white 5 shillings, green, surch. violet ground, double lined octagonal frame, ornamental 10 „ „ „ carmine ground, colour on wove paper, perf. 15. B wmk. Scales. A on white paper. 1 pound, green, surch. black 34 1 shilling, 6p. red, wmk., anchor & cable 2 pounds, ,, „ blue 1 ,, 6p. „ ,, anchor 35 5 .. 1. green B on azure paper. 1882-3. Same as preceding, pref. 14. 36 1 shilling, 6p. red, wmk., anchor & cable 37 1 6p- » » anchor A wmk. V.R. (script). Sept., 1871. Similar designs to embossed, surch, 5 shillings, green, surch. violet horizontally in thin blue block letters, issue, colour on white wove paper, perf. 12J, wmk., V.R., in B wmk., two orbs, large block letters t pound, surch. black 38 8 pence, rose 2 pounds, ,, blue 39 I shilling, 3p. „ 5 1. 1. green 40 2 shillings, 6p. „ 41 3 » 9P- » DRAFT. 42 ? 5 .1 ’• Oct. gth, 1853. Profile of Victoria on horizontally 1883-1886. Same as preceding, surcharged in thin lined ground in double lined garter, containing: blue block letters, colour on white wove paper, “ Draft, one penny,” in coloured block letters, perf. 12J, wmk., four orbs. ornamental ground work in spandrels, colour on 43 3 pence, vermilion various papers, perf. 15, wmk., foul anchor 44 8 ,, n (reversed) Revenue Stamp Catalogue 7

1 i penny, brown (shades) on white 29 4 pence, violet 2 i „ bistre „ 30 6 1, 11 3 1 « i, on azure 31 8 11 ,1 M arch »3, 1855. Same as preceding, except 32 9 •• ii inscription, “ Draft Payable on Demand or 33 1 shilling, ,, Receipt," colour on various papers, perf. 15, 34 1 11 4P* 11 wmk., foul anchor. 35 1 8p. „ 36 2 shillings, „ A on white wove paper. 37 2 „ 6p. „ 4 1 penny, lilac on stout paper 38 3 it 11 5 1 „ thin „ 39 3 it 4P* .1 B on azure wove paper. 40 4 11 11 41 5 .. 1. 6 1 penny, lilac, on stout paper 42 6 „ 8p. „ 7 1 ,, ,, thin ,, 43 7 11 6p. „ 1856. Same as preceding, wmk., anchor, with 44 tO ii 11 cable, stock of anchor at top, instead of below, 45 13 .. 4P- .. perf. 15. 46 15 i. .. 8 1 penny, lilac, on white 47 1 pound, „ 9 1 „ azure 48 1 „ losh. „ 49 2 pounds, ,, DUTY ON GLOVES. 50 2 „ 5sh. „ Royal Arms in circle, colour on white paper. The £2 10s. and £5 values, chronicled by Con 1 3 pence, blue tinental Authorities never existed before 1861. The above is chronicled by Mr. Roussin, but I have Before March, 1856. Same as preceding ; value not been able to obtain any official confirmation in letters and figures, surcharged, in vermilion, regarding same colour on stout usure wove paper; perf. 16, wmk., doubled lines, V.R. FOREIGN BILL. 5 * 1 p e n n y , v i o l e t

O ctober 10, 1854. Profile of Vicioria to left 011 5 2 2 p e n c e . tl

horizontally lined ground enclosed in double lined 5 3 3 - tl oval, containing “ Bill of Exchange, drawn out of 5 4 4 .. 11

the United Kingdom,” in white block letters, value 5 5 6 „ tl in white block letters and white figures, above and 5 6 8 „ tl below respectively, as far as the 9d. inclusive, and 5 7 9 .1 11 vice versa for the higher values, both on orna 5 8 1 s h i l l i n g , It

mented ground work. Above, “ Foreign " ; 5 9 t 1, 4 P - below, “ Bill ” in white Roman capitals on solid 60 t ,. 8p . „ ground traversed by white diagonal lines; up 61 2 shillings, ,, right rectangular frame, colour on glazed azure 62 2 „ 6p - .. wove paper, perf. 16, wmk. V.R. f>3 3 11 ,, I 1 penny, violet 64 3 .. 4 P * 11 2 2 pence, ,, 65 4 .1 it 66 3 3 11 >1 5 .. »i 67 p . „ 4 4 It » 6 n 8 68 6p . „ 5 6 It M 7 .. 69 10 „ 6 8 II «l It 70 7 9 It II 1 3 .. 4 P - .. 8 1 shilling, „ 7 l » 5 .. II 1 p o u n d , 9 1 n 4P- n 7 2 tl 10 1 .. 8p. „ 7 3 1 „ t o s h . „ it 2 shillings, „ 7 4 2 p o u n d s , tl 12 2 11 6p. „ 7 5 2 „ S s h . „ 76 ? „ 13 3 It II 2 ,, losh. 1861 1861 „ M 3 it 4P* •• 7 7 ? 5 . . r5 4 11 tt M arch, 1856. Same as preceding, colour on stout 16 5 it it white wove paper, perf. 16, wmk, double lined l 7 6 „ 8p.„ V.R. 18 It 6p* ,, 7 78 1 penny, violet 10 tt t» l9 79 2 pence, „ 20 13 ,, 4P’ *» 21 15 it *1 80 3 » 1. 22 1 pound „ 81 4 n »* 1 t* 10th. 11 82 6 „ „ 23 83 8 ,, „ 24 2 pounds, violet 2 84 9 *» 1* 25 ii 5 11 85 1 shilling, „ Same as preceding, colour 86 1 „ 4p. „ . paper, perf, 16, wmk., double lines, V.R. 87 1 .. 8p. „ 26 1 penny, violet 88 2 shillings, ,, 27 2 pence, „ 89 2 „ 6p. 28 3 .. >. 90 3 • I 8 Philatelic Journal of G reat Britain.

9 1 3 shillings, 4p. violet i860. Temporary issue. Lion on crown, sur 92 4 ». .» rounded by riband, surmounted by large crown, 93 5 .. ,» date and value all embossed, surcharged “ Foreign 94 6 „ 8p. „ Bill ” in two lines in thick carmine block letters, 95 7 n 6p> ,, colour on stout azure wove paper. 96 *** 11 ,, 158 2 pound iosh., rose 97 *3 >. 4P- .1 159 5 pounds, „ 1 98 *5 .. ., 160 10 „ „ 99 1 pound, „ 100 1 „ ish. „ July, 1871. Profile of Victoria to left on horizon 101 2 pounds, „ tally lined ground, smaller but similar designs, 102 2 „ 5®h- ,, different for the pence, shillings, and pounds, 103 ? 2 „ iosh. „ i[1861) colour on various wove papers, perf. 14, wmk. 104 ? 5 .. . . I [1861) single lines V.R. M arch, 1859. Same as preceding, colour on stout A on thin white azure. azure wove paper, perf. 14, wmk., doublelined V.R. 161 1 penny, lilac 105 1 penny, violet 162 2 pence, ,, 106 2 pence, „ 163 3 t, „ 107 3 M .. 164 6 „ ,, 108 4 .. .. 165 9 .. .. 109 6 „ „ 110 8 „ „ B on stout glazed surface. h i 9 ... ,, 166 1 shilling, violet 112 1 shilling, ,, 167 2 shillings, ,, ” 3 * » 4P- 1. 168 3 „ „ 1*4 1 8p. „ 169 4 .. .. “ 5 2 shillings, ,, 170 5 „ „ 116 2 ,, 6p. „ 171 10 „ „ 117 3 »» *1 172 *5 .. .1 118 3 .. 4P- .. 119 4 1* ,, | C on thin unglazed white. 120 5 .. .1 173 1 pound dull violet 121 6 ,, 8p. ,, 174 1 „ losh, „ 122 7 1. 6p. „ 175 2 pounds, ,, 123 10 „ „ 176 2 ,, tosh. ,, 124 *3 .. 4P- .1 *77 5 .. .. I25 *5 .. .. 126 1 pound, ,, 176/1 D 6 pence lilac, unperforated, !27 1 ,, iosh. ,, E on thin tinted azure. 128 2 pounds, „ 178 1 penny, lilac 129 2 ,, 5sh. ,, 179 2 pence, „ 130 2 „ iosh. „ (1861) 180 3 „ „ t3i 5 .. .. (1861) 181 6 „ „ ? Same as preceding, colour on stout white wove 182 9 „ „ paper, perf. 14, wmk., double lined V.R. M ay, 1872. Same as preceding, colour changed, 132 1 penny, violet perf. 14, wmk., single lined V.R. 133 2 pence, ,, *34 3 .. .. A on stout and thin white wove. *35 4 »4 tt 183 I shilling, dark green 136 6 „ „ 184 2 shillings, ,, 137 8 „ „ *85 3 t» Jt 138 9 .... „ 186 4 < * n 139 1 shilling, „ 187 5 11 it 140 1 „ 4P- ..• 188 10 It IS 141 1 „ 8p. „ 189 *5 .. .. 142 2 shillings, „ *43 2 „ 6p. „ B on surface glazed tinted 144 3 .. .. 190 I pound, dark green 145 3 .. 4P- *9 * I „ losh. „ 146 4 .. »» 192 2 pounds „ 1460 5 .. ... *93 2 ,, xosh. „ 147 b ,, 8p. ,, *94 5 14 »t 148 7 *. 6p. ,, 149 *0 „ „ Same as preceding, colour on thin tinted wove 150 *3 .. 4P- .. paper, perf. 14, wmk., single lined V.R. *5 * *5 .. .. *95 1 shilling, ? pale green 152 1 pound, „ 196 2 shillings. 153 1 „ tosh. „ *97 3 It 198 > 154 2 pounds, „ 4 „ tt ? *55 2 „ 5sh. „ *99 5 „ tt 156 2 „ losh. „ i[1861) 200 10 „ *57 5 >> » l *86i) 201 *5 „ Revenue Stamp Catalogue. 9

N o v. i88x. Same as preceding, for the pence ana 19 2 shillings, rose, Die K pound values, similar designs for the shillings, 20 2 „ 6p„ „ „ O colour on various wove papers, perf. 14, wmk., 21 B 9 pence, rose laid azure paper, not known V.R. (script), white gum. C in pairs, one reversed A on thin tinted wove. 22 ? 2 pence, rose, Die 202! 1 penny, lilac 23 1 shilling, „ ,. E 203 2 pence, „ 24 2 shillings, ., „ K 204 3 „ „ 25 2 „ 6p„ „ „ O *05 6 .. .. 3o6 9 „ „ April 30, 1861-4. Protile of Victoria to left on B on thin white wove. horizontally lined ground, enclosed in double lined circle, containing:—“ Inland Revenue” in thin 207 1 shilling, pale green white Rom in Capitals on solid ground, with rose, 208 2 shillings, ,, thistle, and shamrock below— crown above ; value 209 3 » •» at foot in straight line in white Roman Capitals on aio 4 „ ,, solid ground, ornamental ground w ork; double 311 5 .. .. lined border; colour on wove paper; perf. 15. 212 10 „ „ 313 *5 .. A 1861, watermark anchor. C on thin tinted wove. 26 1 penny, lilac on white 27 1 „ ,, azure 214 1 pound, violet 215 1 „ tosh. ,, B 1864, watermark, anchor. 216 2 pounds, ,, 28 1 penny, lilac on white 217 2 „ ioslt. ,, 29 1 ,, „ azure 218 5 „ „ A u g. 30, 1867. Smaller design, same profile, in IN C H AN CER Y. double lined oval, containing above “ Inland Revenue” ; below, “ one penny,” in white block ? Embossed crown and ornaments (without date), letters on solid ground with ornaments between ; surcharged “ In Chancery,” horizontally in green dotted ornamentations in spandrels; colour on block letters, no divisional line, colour on thinnish while wove paper ; perf. 14, wmk. anchor. azure wove letter, perf. 114 ; wmk. scales (twice) 30 A 1 penny, lilac 1 ? 6 pence, rose, surch green 2 3 pounds, „ „ Die ? E B 1871. Embossed Crown, date, value and ornaments as before; surcharged “ Inland Revenue” in two I learn on good authority that no adhesives “ In lines horizontally, in thin green block letters, black Chancery " were issued in 1888, and that in 1875 divisional line, perf. 124, wmk. small anchor. the Court of Chancery commenced to use the Judi cature Fees adhesives. 3 » 2 -pence, pink, Die A 33 9 I* „ A & C INLAND REVENUE. 33 1 shilling, „ „ F 2 shillings bd., pink, Die O O ctober 1853. Embossed arms, crown, value, date 34 and ornaments surcharged “ Inland Revenue,” in i860. Surface printed stamps. Same profile, dif thick green block letters in two lines, black ferent design for both values, colour on white wove divisional line, colour on hand-made Whatman paper; wmk.,/o«/ anchor. stout azure wove paper. 35 3 pence, mauve (June)on white, perf. 15 1 A 2 pence, rose. Die 36 3 „ „ (Sept.) on azure „ 2 C 37 6 „ „ on azure, perf. 154 x 15 3 *...... 38 6 ,, „ on white „ 3 6 ,, ,, ,, U 4 9 „ .. 1868. Same as preceding; wmk. anchor ; 16 mm. 5 1 shilling, ,, ., 39 3 pence, mauve on azure 6 2 shillings, „ „ 40 3 „ „ white O 7 2 6p., „ „ 4 * 6 .. .. Variety. Same as preceding, in pairs, one reversed. 42 6 „ „ azure 8 2 pence, rose, Die 1869. Same as preceding ; wmk. anchor, 18 mm., 9 3 C colour on azure wove paper. 10 U 43 3 pence, lilac 11 44 & „ „ 12 sh ling* 2 shillings, 1872. Same as preceding; colour on white wove *3 paper; perf. 15. 2 „ 6p., O *4 45 3 pence, purple A pril i860. Draft payable, etc., and likewise Receipt of 1874, surcharged in two vertical lines, 46 6 » •, “ Inland Revenue” in carmine, block letters; Same as preceding ; wmk., 20 mm., perf. 14. colour on wove paper, perf. 15 ; wmk. foul anchor. 47 3 pence, purple 15 1 penny lilac, on white 48 f> 16 1 „ .. azure July, 1871. Same type of 1867, but plain ground J u ly i860. Same as preceding issue of 1853, colour in spandrels, colour on glazed wove paper; perf. on white wove paper ; perf. 124 14; wmk. anchor. '17 A ? 2 pence, rose, Die 49 1 penny, lilac on white 18 1 shilling, „ „ E 50 1 ,, „ azure B 10 Philatelic Journal of G reat Britain.

Same as preceding. Embossed designs surcharged, in 1890. Similar design, typographed in colour on thin green block letters in two lines, colour on white wove paper; perf. 14, wmk. large crown white wove paper; perf. 125, wmk. four small g6 10 pence, purple and carmine n anchors. N.B.— Many of the Jubilee issue existlf with 51 2 pence, vermilion, Die A reversed watermark 52 & .• „ A 53 9 11 n ,, C 1882. Postage stamps of various designs, surch. 54 1 shilling, ,, ,, E “ I.R. ” above, and “ official” below in black 55 2 >. 6p., „ „ O ? block letters. 1878. Same surface printed design as 1871, type 97 J penny, blue grey, 1881. re-made, oval narrower, lettering smaller, larger 98 J ,, vermilion, 1887. ornaments in spandrels, colour on wove paper ; 99 1 ,, lilac, 1881. perf. 14 ; wmk. small anchor. 100 t ,, ,1 101 pence, ,, 1884. 56 1 penny, lilac on white 102 2j ., „ 1884. 57 1 1, „ azure 103 4 „ „ 1884. 1881. Same as preceding ; wmk. orb. 104 6 „ brown p 18, 1881. ? 58 1 penny, lilac on white 105 6 ., green 1884. 106 9 „ „ 1884. Ju n e i, 1881. Profile of Victoria to left, separate 107 1 shilling, „ 1884. design for each value. “ Postage and Revenue ” 108 r ,. grey green, 1887. above, and value below in block letters, also value 109 5 shillings, carmine repeated in figures, except the lowest value; 110 to „ light blue colour on white wove paper; perf. 14; wmk. 111 1 pound, red brown (orb) large crown. 112 1 „ (crown) 59 1 penny, lilac, 14 pearls in each spandrel 60 1 ,, ,. 16 ., „ 1883. Surcharged G O V T — P A R C E L S , on two 61 lines in similar type. ' 62 2 pence, " 3 pence, lilac, 1884. 63 • 2i .* .. . 114 14 ,, purple and green, 1887. 64 3 » ■ • *15 6 ,, red, plate 13. 65 4 ., green 116 6 „ ,, ,, 14 (with dot) 66 6 ,, ,. 1 *7 6 „ „ ,, 14 (without dot) 67 9 . .. 118 6 ,. green, 1884. 68 1 shilling, ,. 1 *9 6 ,, red, 1887. 69 2 shillings 6p., lilac (wmk anchor) 120 9 „ green, 1884. 1882. Embossed designs as before, perf. 12J, wmk. 121 g ,, purple and blue, 1887. four orbs. ' 122 1 shilling, green. 1887. 70 2 pence, orange vermilion. Die A A p ril 1885-1887. Surcharged with Turkish value 71 9 in paras and piastres. 72 1 shilling, ,, ,, C 123 40 paras on 2j pence, lilac, 1884. 73 2 shillings, „ ,, E 124 40 „ ,, 2^ ,, purple on blue, 74 2 O 1887. Jan u ary 1877. Jubilee Issue. Smaller profile to 125 80 paras on 5 pence, green, 1884. left on various separate designs for each value, 126 So ,, ., 5 ,, purple and- blue, “ Postage and Revenue " in small block letters, 1887. typographed in colour on various wove papers, 127 12 paistres on 2/6 pence, lilac, 1883. perf. 14., wmk. large crown Although all the foregoing carry the word Revenue, 75 $ penny, vermilion, on white I understand on good authority that only the last 76 *4 ,, purple and green „ issue can be used for Fiscal purposes. 2 pence, green and carmine „ 77 ISLE OF MAN. 78 24 „ deep purple on blue 79 3 „ brown „ yellow January, 1891, Type of ‘ ‘ Patent ” issue, 1872, 80 4 ,, green and brown on white for the pence and shillings, and “ Bankruptcy ” 81 5 „ purple and blue „ 1888 for the pounds, surcharged ‘‘ Isle of M an” 82 6 ,. purple on red in black block letters, typographed on white wove 83 9 ,, purple and blue on white paper. perf. 14 84 1 shilling, grey green „ A wmk., orb. 1889. Same as preceding, with coloured line r 1 1 penny, lilac, surch. black the sheet 2 4 pence, „ „ „ 84 £ penny, vermilion on white 3 b h »t 11 n 86 1 ,, lilac ,, B wmk., V.R. (script). i j ,, purple and green on white 87 4 1 shilling, green, surch. black 88 2 pence, green and carmine „ 2 shillings, „ „ „ 2J „ deep purple on blue 5 89 6 2 „ 6 p .,...... 90 3 „ brown, on yellow 7 5 it it 11 11 9 1 4 „ green and brown on white 8 5 ,, purple and blue ,, 11 11 11 11 9 « C wmk. two orbs (sideways). 93 6 ,, purple on red 94 9 „ purple and blue on white 9 1 pound, lilac, surch. black 95 1 shilling, grey green 10 5 pounds, „ „ „ Revenue Stamp Catalogue. ii

JUDICATURE FEES. Capitals above, in banderole ; value surcharged E nd 1875. Type of pence and shilling patent below in similar Roman typ e; ornaments in issue, surcharged, in coloured Roman capitals, spandrels; colour on white paper, perf. n j . colour on white wove paper; perf. 14. A on horizontally lined paper. A wmk. garter. I no value, rose red 1 1 penny, lilac, surch. black 2 ONE SHILLING, black, surch. carmine 2 2 pence, „ „ blue 3 ? ONE SHILLING 1 3 3 ■> „ ,, brown SIXPENCE, j ” 4 6 „ „ „ green 4 TWO SHILLINGS, ,, 11 If B wmk. single lined V.R. 5 TWO SHILLINGS 1 SIXPENCE, J ” *1 11 5 1 shilling, green, surch. black 6 ? THREE SHILLINGS, „ 41 6 1 „ 6d., blue 7 ? FOUR „ „ 11 !« 7 2 shillings, 11 blue 8 ? FIV E „ „ 8 *1 >1 2 ,, 6d., 14 brown 9 ? TEN SHILLINGS | 9 5 „ 1l lilac SIX P E N C E , j ” 11 11 10 14 carmine B value surcharged in b lo c k letters, c o lo u Type of pound “ Bankruptcy ’ issue, surcharged, ^ on white wove paper ; perf. 15. in coloured Roman capitals, colour on white wove 10 no value, rose red paper ; perf/14 ; wmk. scales. 11 ONE SHILLING, black, surch. carmine 11 1 pound, deep lilac, surch. black 12 ONE SHILLING 1 12 2 pounds, ,, „ blue AND SIXPENCE, ) ” 11 TWO SHILLINGS, „ 13 5 .. „ „ green 13 11 11 14 TWO SHILLINGS | 1877. Upright rectangle. Profile of Victoria to left AND SIXPENCE, f ” 11 11 on horizontally lined ground in various frames, 15 THREE SHILLINGS, ,, 11 separate design for each value, colour on white 16 FOUR SHILLINGS, „ 11 41 wove paper ; perf, 14, wmk scales. 17 FIVE SHILLINGS, ,, 14 »! 14 1 penny, lilac 18 TEN SHILLINGS 1 41 14 15 2 pence, „ a n d SIXPENCE, ) ” 19 THIRTY ONE 1 16 4 .. SHILLINGS 1 „ 17 6 .. .1 AND SIXPENCE, 1 1877. Oblong design, same profile in various frames, C Same as preceding surcharged in larger separate design for each value, colour on white Roman letters ; perf. 15. wove paper ; perf. 14, wmk. scales. 20 o n e s h i l l i n g , black, s u r c h . carmine 18 1 shilling, green 1890. Same as preceding; value surcharged in 19 1 „ 6d., „ figures; on laid paper, perf. 12. 20 2 shillings, „ 21 is. od., black, surch. red ai 2 ,, 6d., „ 22 2s. od., „ „ ,, 22 3 » ,1 23 5 1. .. LAND REGISTRY. 24 10 „ „ 25 15 .. .. 1862. Embossed arms, value and date, surcharged, , 26 1 pound, pale lilac and later “ Land Registry ” in green block letters, black 26a 1 „ deep mauve divisional line, colour on hand made azure wove paper, perf. 13, wmk. double lined V.R. Type of pound “ Bankruptcy” issue as before, 1 4 pence, rose, Die A colour on white wove paper; perf. 14, wmk. two 2 6 „ „ „ T orbs (sideways) 3 1 shilling, „ „ E 27 2 pounds, mauve, surch. blue 4 2 shillings 6p., ,, 28 5 „ „ „ green 5 3 >• •> 1881-2. Same as preceding issue, colour on white 6 5 n *t wove paper; perf. 14, wmk. two orbs. 7 10 .. » 8 1 pound, „ 29 1 penny, lilac 9 5 pounds, „ 30 2 pence, ,, 10 1 shilling, rose, Die F dated 1865, 31 4 •> •> ,883 (variety imperf.) 32 b ,, ,, 33 1 shilling, pale green 1873. Type of pence and shilling patent issue, sur charged, “ Land Registry ” in coloured Roman 34 1 i> m 35 2 shillings, ,, capitals, colour on white wove paper ; perf. 14. 36 2 „ 6d. „ A wmk. garter. 37 3 .. *' 11 6 pence, lilac, surch. brown 38 5 >’ 12 1877 1 penny, „ „ black 39 10 „ „ 13 3 „ „ „ pale brown 40 15 II M 41 1 pound, pale lilac B wmk. single lined V.R. 14 1 shilling, green, surch. carmine JUSTICE ROOM, CITY OF LONDON. 15 z shillings, 6p., „ „ „ January i, 1871. Arms of London on ornamental i® 5 t» tt t, ,, ground. “ Justice Room” in coloured Roman 17 I® It ti It tt \

12 Philatelic Journal of Great Britain.

I®73- Type o f pound “ Bankruptcy ” issue, sur 1871. Same as preceding, colour on white paper; charged, “ Land Registry” in coloured Roman perf. 12J, wmk. three anchors. , capitals, colour on white wove paper; perl. 14; 28 I penny, dull red It wmk. scales. 29 3 pence. „ 18 1 pound, lilac, surch. green 30 6 „ „ 19 5 pounds, ,, „ ,, 31 1 shilling, „ 32 2 shillings, „ 1, 1887. Type o f pence and shilling Patent issue, 33 2 „ 6 p., ,, surcharged in colour as before; colour on white wove paper; perf. 14. 34 5 » - 35 10 *• « A wmk. 36 1 pound, „ 20 t penny, lilac, surch. black (orb.) 21 2 pence, ,, „ blue (garter) LOCAL AUTHORITY. 22 3 „ „ „ brown „ . ‘ E LY . 23 6 „ ., carmine ,, LOCAL COURTS. B wmk. V.R. (script). Arms of County (Union Jack in oval) on ornamen 24 1 shilling, green, surch. black ted ground; in arched frame above “ Ely in 25 2 shillings 6p., „ .. brown coloured block letters on white ground; below 26 5 ,, „ ,, purple oblong with watered background, containing 27 10 ,. ,, ,, carmine value surcharged in carmine block letters in two Type of pound Bankruptcy issue; surcharged as lines, all enclosed in broad scroll worked frame, before, colour on white wove paper ; perf. 14; wmk. two orbs (sideways). 1 1 penny, blue, surch. carmine 2 6 pence, 11 14 ,, 28 I pound, lilac, surch. black 3 1 shilling, 11 1* it 29 5 .• .. .* green 4 2 shillings, •1 11 J an u ary 1891. Same as preceding, colour on white 5 2 6p., 14 wove paper; perf. 14, wmk. orb. 6 5 - 11 14 11 30 6 pence, violet, surch. green 7 10 ,, 11 »* tt 8 1 pound, 11 14 14 LIFE POLICY. Same as preceding, colours changed. 6 pence. brown, surch. violet 1854. Profile of Victoria to left on solid ground, 9 10 1 shilling, surrounded by double lined circle, containing 11 11 2 shillings, “ Life Policy” above, and value below in white 41 2 „ 6p., Roman capitals on solid ground. Value above 13 41 41 11 and below in large skeleton figures. Large up 14 5 .. 14 10 „ right rectangle, colour in azure wove paper; 15 11 1 pound, imperf. wmk. three foul anchors. 16 44 1* 44 I understand a third issue exists with 1 r penny, dull red changed again to pale green and carmine, but I 2 3 pence, „ have not been able to see specimens. 3 6 ” . ’> 4 I shilling, „ GLOUCESTERSHIRE. 5 2 shillings, ,, Arms of County (Union Jack in oval) on ornamen 2 „ p., „ 6 6 ted ground; in arched frame above “ Gloucester 7 5 it .. shire ” in coloured block letters on white ground; 8 10 „ „ below,oblong with watered back ground containing 9 1 pound, ,, value surcharged in carmine block letters in two Same as prceding, colour on white wove paper; lines, all enclosed in broad scroll worked frame, imperf. wmk. three foul anchors. colour on white wove paper, perf. 12. 1 1 penny, blue, surch. carmine 10 1 penny, dull red 2 6 pence, *1 It it 11 3 pence, „ 1 shilling, 12 6 „ „ 3 11 41 14 2 shillings, 13 1 shilling, „ 4 11 11 14 2 „ 6p., 14 2 shillings, „ 5 11 11 11 6 5 .. 1* 11 14 15 2 - 6p., „ 10 „ 16 5 .. .. 7 41 11 11 8 1 pound, • 1 M »» 17 10 .. .. 18 I pound, „ ? Same as preceding, colours changed. 9 1 penny, brown, surch, lilac 1868. Same as preceding, colour on white wove 10 6 pence, 11 11 14 paper ; imperf. wmk. three anchors. 11 1 shilling, 11 11 11 1 penny, dull red 12 z shillings, *1 11 •» 19 2 „ 6p., 20 3 pence, 11 13 It 14 11 21 6 „ 11 14 5 .. 11 14 41 22 1 shilling, 11 15 10 ,1 11 41 11 16 1 pound, 23 2 shillings, 41 It 41 11 24 2 i( I understand that another issue exists with the 25 5 1. it colours again changed to pale green, with value in 26 10 „ 11 carmine, but, so far, I have not been able to find any 27 1 pound, 41 specimens. Revenue Stamp Catalogue. 13

NORTHAMPTONSHIRE. “Association ” below “ Limited.” All in coloured Feb. 1 st, 1870. Arms of County {Union Jack in block letters ; small figure, 6d., in angles : second, oval) on ornamented ground, in arched frame small oblong— one shilling in large coloured block above “ Northamptonshire ” in coloured block letters in two lines, watered ground in double lined letters on white ground; below, oblong with oblong. The wording is otherwise the same as the watered back ground containing value surcharged lower value except that the word is “ Limited ” sub in carmine block letters in two lines, all enclosed stituted by “ Clearing House," small double cir in broad scroll worked frame, colour on white cles in angles containing ornaments resembling wove paper, perf. 12. scollop shells on ruled ground, perf. xi. Title and value surcharged. A Colour on plain white paper. 1 1 penny, blue, surch. carmine 1 6 pence, vermilion 2 6 pence, 44 44 *1 2 6 „ blue 3 1 shilling. 44 It 44 3 1 shilling, French grey 4 2 shillings. 44 44 II B on emerald green surface paper. 5 2 „ 6p., 44 44 11 4 1 shilling, black on green 6 5 .. 7 10 „ 41 44 11 Similar to preceding. In centre 6d. in skeleton 8 r pound, »4 11 41 type with clearing house in sloping coloured block letters in two lines across on black ground Same as preceding, colours changed, title and value composed of diagonal lines. The wording is the surcharged. same except “ Cotton Brokers” above, and value 9 1 penny. brown, surch. violet at foot; ornaments in angles—colour on white 10 6 pence, 11 44 II paper, perf. n . 11 t shilling, 11 11 *1 5 6 pence, carmine 12 2 shillings, 1* 41 11 6 1 shilling, black 13 2 ,, 6p., 11 44 44 Identical in design to Nos. J, except that the word 14 • 5 ~ “ Cotton ” is substituted by “ Cotton Brokers," 15 10 „ 14 44 It colour on plain white paper, perf. 10. 16 ? 1 pound. 1* 14 11 7 1 shilling, deep blue Same as preceding, value alone surcharged in 8 1 „ violet blue colour I am indebted to Messrs. Ridpath & Co., of Liver *7 1 penny, blue, surch. carmine pool, for the loan of specimens of the above. 18 6 pence, 14 11 44 19 1 shilling, . 44 It »l MATRIMONIAL CAUSE FEE. 20 2 shillings. 11 11 14 21 2 „ 6p., 44 l» 11 1858. Profile of Victoria to left in double lined 22 5 - It It It circle, containing “ Matrimonial Cause Fee,” in 23 10 „ 44 It ti white block letters on solid ground. Emblematic 24 1 pound. It 11 It flowers at base with value at each side in large shaded figures: ornamental ground: oblong Same as preceding, colours changed. design, colour on white wove paper ; perf. 15 ; 25 1 penny, pale green, surch. red wmk. P.M. (script). 26 6 pence, 11 11 11 1 6 pence, violet 27 1 shilling, tt 41 It 2 1 shilling, „ 28 2 shillings. 3 2 shillings.fip., „ 29 2 ,, 6d., t, *4 » 4 5 n 1* 3° 5 11 41 1t 5 10 « „ 31 10 „ *1 44 44 6 1 pound, „ r pound, It 11 11 32 O ct. 1870. Same as preceding. FIN E OR FEE STAMPS. A on thick cream wove. 7 6 pence, ultramarine (SOUTHAMPTON). 8 1 shilling, „ Rose surmounted by Royal Crown on shield, above 9 2 shillings, 6p., ,, Com. South’tonin coloured block letters in curved 10 5 >. .. banderole on white ground, at each side double n to „ „ lined white tablets, containing to left “ Fine or ’’ 12 1 pound, „ to right “ Fee Stamps.” Rosettes in ornamented B on thin tinted wove. ovals in spandrels, at foot solid cartouche traversed 13 6 pence, ultramarine by crossed diagonal lines, containing value sur 14 1 shilling, „ charged in black Roman capitals ; colour on plain 15 2 shillings 6p., „ whitepaper: perf. 15. 16 5 „ „ 1 1 shilling, pale blue, surch. black 17 10 .. .. 2 2 shillings, ,, „ „ 18 1 pound, ,,

LIVERPOOL COTTON ASSOCIATION, Ltd. MAYOR’S COURT. Two values : first, small square— large skeleton, six Arms of London on ornamental ground, “ Mayors with diagonal bar across, containing “ Clearing Court ” in coloured block letters above in house ” in centre of white ornamental bordered banderole, spandrels in corners, value surcharged shield on back ground of horizontal lines. At in colour, all enclosed in single line octagonal left: “ Liverpool ” above “ Cotton ; ” at right; frame, colour on white wove paper, perf. 11. *4 Philatelic Journal of G reat Britain.

A surcharged in vermilion. 1873. Small oblong, containing in its centre Royal 6 pence, ultramarine, surch. vermilion crown and values in a circle; to left, on ground work of red and black, value in letters enclosed in B surcharged in black. circle. “ Stamp Office” in capital letters at each 2 1 shilling, ultramarine, surch. black side in ovals, ten varieties to the sheet, colour, 3 2 shillings, on white laid paper. 4 3 A plain. ' 5 4 30 3J pence, red and black 6 4 6 p., B with patentee’s name. 7 5 31 34 pence, red and black 8 9 6 p., Same design; at right, Medicine Label in capital Same as proceeding, perf. 14 letters, and Inland Revenue; smalt A under 9 6 pence, ultramarine, surch. black crown colour on white laid paper. 10 1 shilling, „ „ A plain. 11 ? 2 shillings, „ „ 32 34 pence, red and black B with patentee’s name. 12 ? 3 si IS If 13 4 ll is 1» 33 3J pence, red and black *4 4 >> bp., 1, „ Large oblong, same as preceding, cartouche to 15 ?5 SS IS SI right containing crown without inscription; 16 ?9 »i 6p*» 11 *» colour on white laid paper. A plain. MEDICINES. 34 34 pence, red and black ? Large oblong, containing in centre, value sur B with patentee’s name mounted by Royal Crown in circle: black on 35 34 sence, red and black white laid paper; 10 varieties to the sheet. A plain. Same as preceding, with medicine label as before, in cartouche at righ t; colour on white paper. 1 3 pence, black 2 6 „ „ A plain. 3 1 shilling, „ 36 3{ pence, red and black 4 3 shillings, „ B with patentee’s name. B with manufacturers’ names and address 37 I 34 pence, red and black engraved at each side. ? Same as preceding, type remade, three issues, 5 3 pence, black distinguished by letter under crown. 6 6 ,, „ A plain. 7 1 shilling, „ 38 31 pence, red and black, issue I. 8 3 shillings, ,, 39 34 .. II. ? Circular label: crown in centre ol circle, value 40 3$ .. .. .» HI- around, with four flaps forming the shape of B with patentee’s name. a cross. This stamp was designed to be pasted 41 34 pence, red and black, issue I. on the bottles' necks, colour on white laid paper. 42 34 .. .. „ II- g 3 pence, red 43 34 .. , .. HI* 10 6 „ „ ? Same as preceding, DY and value in Roman 11 I shilling „ capitals in circle in centre of design ; colour on ? Oblong. Containing in its centre, Royal Crown white laid paper. ■ in circle. To left “ value above ish. not exceeding A plain. 2sh. 6d." in capital letters, to right, space reserved 44 3 pence, red and black for name. All on ornamented ground, ten varieties 45 3 shillings, „ 46 20 .. .. 12 3 pence* red B with patentee’s name. 47 3 pence, red and black. Large oblong ; same as p 48 3 shillings, „ 13 34 pence, red 49 20 „ „ •4 3 .. .. ? Same colour on plain white paper. *5 b ,, ,, A plain. 16 1 shilling „ 50 3 pence, red and black l 7 2 shillings, „ 51 3 shillings, „ 18 5 !> >• 52 ? 20 „ „ 19 10 „ 1, B with patentee’s name. 20 20 „ ., 53 3 pence, red and black B with patentee 54 3 shillings, „ Small oblong. 55 ? 20 „ „ 21 3 pence, red ? Same as preceding, DUTY instead of DY, colour Large oblong. on white laid paper. 22 34 pence, red A plain 23 3 .. ». 56 6 pence, red and black 24 b ,, ,, 57 1 shilling, tl 25 1 shilling, „ 58 10 shillings, ,, 26 2 shillings, „ C with patentee’s name. 27 5 .. .. 59 6 pence, red and black bo 28 Tl 11 1 shilling, tl 29 20 m It 61 10 shillings, »» Revenue Stamp Catalogue. 15

Same as preceding, colour on plain white paper 5 2 pence, deep blue (shades) Die A A plain ® 4 » »» i. »» 62 6 pence, red and black 7 8 ,, „ ,, 63 1 shilling, „ 8 1 shilling, „ „ „ 64 ? ioshillings, „ N .B.— On bottom row of some of the sheets bear B with patentee's name. ing this date the stamps are reversed. 65 6 pence, red and black 1866-67. Same as preceding, colour on white 66 1 shilling, ,, wove paper. 67 ? 10 shillings, ,, 9 2 pence, blue (shades) There are three issues of each of the preceding, to 4 M .. distinguished by letter underneath the Crown. 11 8 ...... 12 1 shilling, „ „ ? Same as preceding type remade, without letter 1870. Some as preceding, colour on thinner white under Crown ; ten varieties to the sheet, colour wove paper ; wmk. V , R , horizontally. on plain white paper. 13 2 pence, chalky blue A plain. 14 4 >. .. 68 3 pence, red and black 15 8 M 69 6 „ „ 16 i shilling, ,, 70 1 shilling, ,, • 1871. Same as preceding, perf. 13. B wmk. patentee's name. 17 2 pence, chalky blue 71 3 pence, red and black '8 4 .. .1 72 6 ”. . ” 19 8 .. .. 73 • shilling, ., 20 1 shilling, „ ? Same as preceding, with letter C under Crown, 1872. Same as preceding, but without black colour on plain white paper. divisional line ; perf. 13, wmk. V , R , 21 2 pence, chalky blue A plain. 22 4 „ 74 3i pence, red and black 23 8 ,. „ 75 3 .. » 24 1 shilling, „ 76 6 „ ., 77 t shilling „ Same as preceding, colour on azure wove paper ; 78 2 shillings, ,, perf. 13, wmk. ‘V’. R . 25 2 pence, pale blue 79 3 .. 26 4 ,, ,, MIXTURE OF COFFEE. 27 8 „ „ 28 1 shilling, „ A u gu st 1882. Oblong design, divided into three parts. In centre Royal Arms on white ground 1872. Same as preceding, colour on white wove with “ Excise label ” at sides, above “ Mixture for paper ; perf. 13; wmk. scales. Coffee,” below “ D uty” and value, all in coloured 29 2 pence, pale blue capitals on white ground. Directions at each 30 4 11 i» side in similar type in four lines, with “ Act 45 & 31 ? 8 ., ,. 46 Victoria ” above in white block letters on solid 32 ? 1 shilling, „ ground. Ornamental border; colour on plain Decem ber, 1872. Profile to left of Victoria, on white paper, perf. 14. horizontally lined ground with value in coloured 1 J penny, blue block tetters vertically at each side, in single 2 1 „ carmine lined octagonal frame, white ornamentations on solid ground in spandrels ; lower half of design NATURALIZATION. an oblong space, with watered ground, over which is surcharged in coloured Roman capitals the 1870. Embossed Royal Crown and ornaments, word “ Patent ” all enclosed in single lined frame; undated, black divisional line, surcharged “ Natur colour on white wove paper, perf. 14, wmk. garter. alization” in blue block letters; colour on plain 2 pence, lilac, surch. blue white paper. 33 34 2 „ „ „ brown 1 10 shillings, rose, Die I 35 6 „ „ ♦ 1 M 2 1 pound, „ „ A 36 6 „ „ „ green 37 8 „ „ », brown PATENT. 38 8 „ ., „ carmine 1853. Embossed design containing arms or crown December, 1872. Small upright rectangle : Profile with date, value and ornaments. Lettering in to left of Victoria on horizontally lined ground in white Roman capitals, various designs, colour on oval, separate ornamentations in spandrels for each plain azure paper. issue, oblong below reserved for title, as in previous issue, colour on white wove paper; perf. 1 2 pence, deep blue (shades) Die A 14, wmk. V.R. (single lined) 2 4 ,, ,, ,, „ A 3 8 „ „ „ ,, A 39 1 shilling, green, surch. carmine 4 1 shilling, „ „ „ A 40 1 44 44 „ black 41 2 shillings 6p., „ „ carmine 1862. Same as preceding with black divisional 42 2 1. 6p., ,, „ brown line, colour on azure wove paper, wmk. V . S . 43 5 »» 44 4 4 44 vertically. 44 5 ♦ ♦ 14 ,, carmine i-6 Philatelic Journal of G reat Britain.

188 . Same as preceding issue. 2 6 pence, violet, surch. black A wmk. orb. 3 1 shilling, „ „ „ 4 2 shillings 6p., „ „ „ , 45 2 pence, lilac, surch. blue 5 5 I’ 11 ti •* II 46 4 •• .. violet 6 10 „ ...... " 47 6 .. .. green 7 1 pound, ,, „ ,, 48 8 „ ,, „ carmine 1859. Profile of (Victoria to left on horizontally B wmk. V.R. script, lined ground in double lined circle, containing 49 r shilling, green, surch. black . both above and below— “ Probate Court Fee ” in 50 2 shillings, 6p., „ ,, brown white block letters on solid ground, with emblem 5» 5 1. „ „ violet atical flowers at foot and each side; above— value in large white block letters, with crown in centre PAYMASTER GENERAL’S SERVICE. on solid ground traversed by diagonal lines; December, i8go. Present issue of Foreign Bill, below— “ Probate Court ’’ in large white Roman surcharged “ Paymaster General’s Service ” in capitals; value at each side of profile in large black block letters in three horizontal lines, white shaded type on ornamented groundwork; all colour on white wove paper ; perf. 14, wmk. V.R. enclosed in single lined oblong frame ; colour on (script). glazed tinted paper ; ptrf. 15, wmk. P.M. (script). 1 1 penny, lilac, surch. black 8 3 pence, violet 2 2 pence, „ „ 9 6 „ ., 10 1 shilling, ,, 3 3 *» it 11 4 6 „ „ „ 11 2 shillings 6p., „ 5 9 11 11 11 12 5 I- *1 6 1 shilling, green, „ 13 to .1 .. 7 2 pounds, lilac, ,, 14 1 pound, ,, 15 5 pounds, „ 8 5 »i 1* n 1860-80. Same as preceding, colour wove paper; PEDLARS’ CERTIFICATE. perf. 15, wmk. P.M. script. 1873. Type of pence Patent Issue, colour on white A on thick cream wove. wove paper ; perf. 14, wmk. garter. 16 3 pence, ultramarine 1 6 pence, lilac, surch. brown 1 7 1 6 11 ti 2 6 „ „ „ green 18 1 shilling, ,, 19 2 shillings 6p., „ These were withdrawn from circulation on 4th 20 5 „ „ April, 1879 21 10 „ „ 22 1 pound, „ POLICE COURTS. 23 5 pounds, „ Hexagonal frame, containing embossed arms, B on thin tinted wove. crown, date, and ornamentations; surcharged, 24 3 pence, ultramarine “ Police Courts ” in block letters, colour on white 25 6 pence, „ wove paper; wmk. Scales 26 1 shilling, „ 1 6 pence, rose, February, 1875 27 2 shillings 6p., „ 2 6 „ vermilion „ 1876 28 5 „ „ 3 6 11 .1 perf. 12J 29 to „ „ ' 4 6 .. i. .1 30 1 pound, ,, 1877. Type of shilling Patent issue, surcharged 31 5 pounds, „ “ Police Courts” in coloured Roman capitals, This issue was put out of circulation in r88o. colour on white wove paper; perf. 14, wmk. V.R. PROBATE. 5 1 shilling, green, surch: black 6 2 shillings, ., ,, blue 1881. Type o f shillings Patent Issue, colour on 7 2 ,, 6p., „ ,, brown white wove paper; perf. 14, wmk. V.R. 8 5 .. ,, „ violet 1 5 shillings, green, surch. violet 9 10 „ „ ,, carmine 2 10 „ „ „ carmine 10 10 „ 6p., ,. „ orange 1881. Type of pound Bankruptcy Issue, colour on 1882, Same as preceding, colour on white wove white wove paper; perf. 14, wmk. two orbs. paper ; perf. 14 ; wmk. V.R. (script). 3 1 pound, lilac, surch. black 11 1 shilling, green, surch. black 4 2 pounds, „ „ blue 12 2 shillings, ,, „ orange 5 3 ,, ,, ,, brown 13 2 ,, 6d., ,, ,, blue 6 5 si 11 11 green 7 6 it t» 11 Jftlcc PROBATE COURT. PUBLIC RECORDS. 1858. Embossed arms, date and value surcharged “ Probate Court ” in black block letters, colour on 1867. Embossed arms, date, and value, surcharged "Public Records” in thick blue capital letters, stout azure wove paper. colour on stout azure wove paper; wmk. V .R . 1 3 pence, rose (double lined) 1858. Provisional. Chancery Court issue, original 1 6 pence, rose Die U title obliterated by surcharge “ Probate Court ” in 2 1 shilling, „ „ F black block letters; colour on white wove or tinted 3 5 shillings, „ „ F paper ; perf. 14 ; wmk. two sceptres. 4 1 pound...... A A p r il 1891. Revenue Stamp Catalogue. >7

1874. Type o f pence and shillings Patent issue *5 3 shillings, ro se , D ie D surcharged •• Public Records " in coloured block 16 3 If „ „ E letters, coloured on white wove paper; perf. 14. 17 4 If it II C A wmk. garter. 18 5 If it II C D 5 6 pence, lilac, surch. brown 19 5 If it If 20 6 If it It D B wmk. V.R. (single lined) 2 1 6 ft It 6 1 shilling, green, surch. brown 22 9 11 it >1 A 7 t „ „ ., black 23 10 ft it It G ’ 8 1 „ „ ,, carmine 24 10 ft it II I ( w it h o u t arms) 9 5 shillings, „ „ „ 25 "5 II 11 l» E to 5 „ „ „ violet 2 6 i p o u n d , it 11 B G 1881. Type of pound Bankruptcy issue, surcharged 27 1 „ 5f h . , tr )t as belore, colour on white wove paper; perf. 14, 28 1 ,, 10 „ tl It wmk. scales. 29 1 15 it ft 30 2 p o u n d s , II II C 11 1 pound, lilac, surch. green 3 1 2 „ 5 s h „ »» II C 12 1 „ „ „ black 32 2 1. 1 0 „ It 11 C 1881 Same as preceding. 33 3 ft it tt G A wmk. orb. 34 3 ,, io s h ., 11 It B 35 4 fl It 13 3 pence, lilac, surch. brown „ t o s h ., 14 6 „ „ ,, green 3 6 4 It It 37 5 It It It E B wmk. V.R. (script). 38 6 tl 11 tt E 6 „ io s h ., B 15 1 shilling, green, surch. black 39 tt II 40 ,, 16 5 shillings, „ ,, violet 7 11 II 4 0 a 7 ,, i o s h ., 1, If C wmk. two orbs (sideways). 4 0 b 8 ■*1 t) tl B 17 1 pound, lilac, surch. black 4 0 c 9 II tl It E 4 od 10 II ,, f 1 C RECEIPT. 40 e 12 II 11 11 O ctober 10, 1853. Profile to left of Victoria on 4of *5 If 11 II solid ground in oval garter, containing inscription Same as preceding, colour on aiurt 'tinted wove “ Receipt one penny," in coloured block letters paper ; wmk. V X (double lined). on plain ground, ornamentations with festooned border in sprandrels, colour on glazed wove 41 3 pence. rose, Die B paper; perf. 13, wmk. foul anchor. 42 3 1. it 1* H 43 6 tt P 1 1 penny, blue on tinted A 2 1 ,, ,. white 44 9 .. it II 45 1 shilling, tt H N .B .— This exists with reversed watermark. 46 * tl ,, 1 B thinner paper,no watermark. 47 2 shillings, 11 It G H 3 1 penny, blue 48 2 „ •1 It 49 2 „ 6p., »i It J 1854. Same as preceding, type re-made, larger 5° 2 „6p., it It K lettering in oval garter, smaller festooned border 51 3 .. M 11 D in spandrels, colour on wove paper; perf. 15, 52 3 .1 11 E wmk. foul anchor. 53 4 .T tt It C A white paper. 54 5 .. it E 6 „ it C 4 t penny, blue 55 tl 56 6 „ tt 11 D B white paper. 57 9 .. tt 11 5 1 penny, blue 58 10 „ it ,, F 59 10 „ tt ,, G SEA POLICIES. 60 1 pound, it 11 1850, Embossed Arms, value, date and ornaments Same as preceding, colour on 1 G 71 5 .. 11 It E 10 2 .. »> H 72 5 .. ti II G 11 2 „ 6 p., ti f» J 73 6 „ it 11 D 12 2 „ 6 p., II 1t L 74 9 » 11 II 13 2 „ 6 p., »» t» M 75 10 „ i« 11 F »4 3 -> *? *» G 76 to „ ti it G C i * i 8 Philatelic Journal of G reat Britain. April ,, Iggi.

Same as preceding, colour on u/hite wove paper 133 3 pence, vermilion, Die B wmk. scales. >34 3 1. 1t 11 H P 77 3 pence, rose, Die B '35 6 „ tl tt A 78 3 »i n It H ' 3& 9 11 tt tl 1 shilling, H 6 «» 11 P '37 »t tt 79 2 shillings, H 80 9 .. it It A 138 It tt 2 „ 6p., 81 1 shilling, it It H 139 tt 11 E 82 2 shillings, t» 11 H 140 3 .. tt tt C 2 „ 6p., i* ll K 141 4 •• tl tt 83 C 84 11 D 142 5 .. tt tt 3 .. it D it It E i 43 6 .. tt tt 85 3 .. 144 F 86 11 ll C 10 „ tl tt 4 .. E 87 it „ '45 15 ii tt tt 5 .. 1 pound, C 88 •t It E 146 ft tl 5 - 2 pounds iosh., vermilion, D 89 5 .. it It G *47 D 90 6 ,, it tt M ay 1882. Same as preceding_ colour white 9 i 10 „ tl tl F wove paper; perf. 12 j ; wmk. four orbs. ' 92 to „ 11 It G (‘ R ’ denotes Royal and ‘ I ’ Imperial Crown). 93 1 pound, tl t J 148 3 pence, R vermilion, Die B 1874. Same as preceding, colour on white wove 149 E paper; perf. 12J; wmk. scales. 3 .. R tl tt 150 3 ii R tl tt H Die B 94 3 pence, rose* ' 5« 3 .. R It tt I r 95 6 „ It 152 6 „ I ,, It DD ,, A 96 9 t 7 t» 153 6 „ I tt t1 L t shilling, H 97 tt tt 154 6 „ R tl t» Z H 98 2 shillings, t» 11 '55 9 11 R tt tt A 2 ,, 6p., K 99 11 11 156 9 .. R ,, ,, C E 100 3 .. 11 tt 1 shilling, I tt tt N C '57 101 4 .. tt 11 158 1 R It tt E 102 E 5 .. it 11 '59 1 „ 3p., R 11 It 0 E 103 6 „ 11 11 160 1 „ 6p., I tl 11 N 104 to „ tt 11 G 161 1 „ gp., I !1 tl F 1 pound, 105 it tt 162 2 shillings, R tt tl K 1874. Same as preceding, colour on axure tinted 183 2 „ 6p., R tt tt Q wove paper ; perf. 12J ; wmk. scales. 164 3 .. R tt tt F 165 E 106 5 shillings, rose, Die E 3 .. 9P-. R It tt 166 4 .. I tt tt C 1874. Same as preceding, colour on plain white 167 4 .. I tt tt E paper; perf. 12 J ; wmk. scales. 168 5 .. R tt It G 107 3 pence, vermilion, Die B 169 5 .. R 11 tl I 170 6 „ I F I08 11 H tl tl 3 11 *1 6 „ 3p., R C ioq tt P ' 7' ft fl 6 1. tt 172 7 „ 6p., R E n o 9 „ „ It A It It n r 1 shilling, ,, H '73 9 1. R It tt D tt 10 „ R 112 2 shillings, ,, tt H '74 tt tt J 2 ,, 6p., ,, K '75 12 „ 6p., R It 11 F ” 3 II '76 H 114 tt E '5 .1 R tt *1 3 .. » 1 pound, R F 4 it '77 »! It 1 r5 1 „ 5sh., R 116 > .. ,, ,, C *78 11 J t ,, J7sh. 6d., 1 117 6 .. ,. ,, C '79 without crown j tt tt C 118 10 „ „ tt F 180 2 pounds, tosh., R tt 11 D 119 15 1. .• tt F f| 120 1 pound, „ it 181 5 .. R tt G 182 10 „ R 11 11 D 1875. Same as preceding, colour on N.B.— The 2/• and 15/- are imperforate and dated paper perf. 13. 1883 ; the 37/6 has the head of Minerva to right, in 121 3 pence, vermilion. Die stead of crown and arms. 122 6 „ „ tt 123 9 .. .. It 1887. Same as preceding, without date in circles, 124 1 shilling, ,, It colour on white wove paper; perf. 14; wmk four 125 2 shillings, „ tt orbs. 126 2 ,, 6p., ,, It A with Imperial Crown. 127 3 tt ti tt 183 3 pence, pale blue, Die L 128 5 *♦ 11 184 6 „ „ 129 6 ti ti tt 185 8 „ „ 130 10 ,* „ tt 186 ? 9 .. 1. 131 15 t* it tt 1S7 t shilling, ,, Die N I32 1 pound, ,, 11 188 ?i „3p.,„ 1877. Same as preceding, colour on white wove 189 1 „ 6p., pale blue, „ N paper. The stamps o f this issue are not pierced ' 9® 1 ^ ,, 9p.» t» h E with date plugs, except the gd. value; colour 191 ? 2 shillings, „ „ V on white wove paper; perf. 14; wmk. four orbs. ' 92 2 116p., V A p r il i , 1891. Revenue Stamp Catalogue 1 9

•93 ? 3 shillings 254 2 shillings, pale blue, Die 194 ? 3 .. 9P- 255 2 n 6p., „ v 195 4 „ pale blue, „ E 256 3 196 5 .. „ „ N 257 3 .. 9P. *97 6 „ « „ F 258 4 M ,, „ E 198 ? 6 „ 3P-. V 259 5 »• 11 „ N 199 7 .• bp., » .. E 260 6 „ 200 9 - „ D 261 6 „ 3P-. 201 10 „ „ P 262 7 .. bp., 202 12 „ 6p., „ H 263 P 203 15 .. « - J 264 12 „ bp., 204 ? 17 „ 6p., 265 *5 .. 205 ? r pound, 266 17 >1 bp., „ „ D 206 ? 1 „ ssh., 267 1 pound, 207 ? 5 pounds, 268 1 „ ssh., 208 ?8 „ 269 5 pounds, 270 8 B with Royal Crown, * signifies without crown. t signifies without date plugs. B with Royal Crown 209 1 penny, pale blue 271 I penny, pale blue, Die O 210 2 pence, „ * Die A 272 3 *» it „ I 211 3 n „ I 273 b „ „ « z 212 b „ „ z 274 8 „ 213 8 „ „ 275 9 +» i» c 214 9 n i» „ c 276 1 shilling, 215 ? 1 shilling, 277 1 .. 3P*> .. „ 0 216 1 „ 3P-. „ 0 278 1 ,, 6p., 217 ? 1 „ 6p., 279 1 „ 9P-. 218 ? 1 „ gp., 280 2 shillings, pale blue „ K 219 2 shillings, ,, „ K 281 2 „ 220 ? 2 „ 6p., 282 3 !> H „ F 221 3 *1 it .. F 283 3 .. bp., 222 3 ™ 9P*» tt t „ D 284 4 .. 285 223 ?4 .. 5 .. 224 ?5 » • 286 6 ,. 225 ?6 „ 287 b „ 3P-. 226 6 .. 3P-. .. f „ A 288 7 .. bp., 227 ? 7 - bp.. 289 9 228 ? 9 „ 290 xo „ 229 ? 10 „ 291 12 „ 6p., 230 ? 12 „ 6p., „ E 2g2 *5 17 „ 6p., 231 ? 15 1. 293 232 ? 17 „ 6p., 294 1 pound, 233 1 pound, „ „ A 295 1 „ 5sh., 234 1 „ 5sh., „ t H 2g6 5 pounds, 235 5 pounds, „ 297 8 „ pale blue, ,, E 236 8 ,, ,, C with head of Minerva as before. 298 1 pound 2sh. 6p.,pale blue, Die D

1887. Embossed head to right of Minerva wearing 299 1 It 7sh. 6p., „ tl C helmet, plain date circles colour on white wove 300 1 It losh. ,, tt G pape r; perf. 14 ; wmk. four orbs. 3°« 1 It I2sh. 6p., florets it C 302 1 *5sh. „ F 237 1 pound, i7sh. 6p., pale blue, blank, It 1t Die C 303 ? 1 tt i7sh. 6p., blank tf C ? 2 pounds ? 238 2 pounds, pale blue, blank, Die F 3°4 2 ,, tosh., „ florets, „ E 3°5 2 tt ssh., pale blue florets, Die D 239 306 2 i5sh., „ D 240 3 >, „ blank, „ J tt tt tt 241 ,, ,, c 307 3 tt tosh., „ tt tt C 4 » 308 iosh., „ C 242 5 ” » ,, ,, c 4 It It tt 8 „ rosh.. , no plugs ,, A 3°9 5 M rosh., ,, tt tt C 243 6 C 244 10 „ , blank, „ E 3*o tt tl It tt 3XI 6 tt josh., „ It C 2887. Same as preceding, embossed arms with 312 7 tt It II E floral ornamentations in date circles. 3*3 7 »» tosh., „ ,, It E tt tl It 1 G A with Imperial Crown. 3*4 9 tt 3*5 12 tt tt 11 It F. 1 penny, pale blue 245 316 *5 ,, It ft C 246 3 pence, tl Die L 3*7 20 tt . tt tt tt D 247 DD 6 „ tt If 3*8 25 tl tt 11 ♦ t E 248 8 „ * TELEGRAPH STAMPS. 249 9 >1 tl t» D 250 I shilling, It 91 N 1875- Profile to left of Queen Victoria, on 25* 1 „ 3P-. horizontally lined ground of various designs and 252 1 .1 b p - . tl 9* N sizes, above 1 Telegraphs,’ below value in letters, 253 t » 9P-. tl It F colour on white wove paper. \ 2 0 Philatelic Journal of G reat Britain. ■ April i, 1891.

A 1 Feb, 1876, perf. 14 ; wink, shamrock TELEGRAPHS (M il it a r y ). 1 penny, red brown Plates 1234 Used in Egyptian Campaign. Nos. 1 ia 2 2a September, 1885. Type of pence and shilling patent, 1872, surcharged “ Military Telegraphs” B i Feb. 1876., perf. 14 ; wmk. spray of rose 3 pence, carmine in coloured block letters in two lines, colour on white wove paper; perf. 14. Plates 1 2 3 Nos. 3 3a 4 A watermark, orb. 1 penny, purple, surch. black ' 1881. Perf. 14; wmk. large crown 2 pence, ,, „ blue 3 pence, carmine 3 ,, „ „ brown Plate 3 6 „ „ „ green No! 5 8 „ ,, „ carmine C 1 Feb., 1876, perf. 14; wmk. spray of rose B watermark V.R. (script) 1 shilling, green 1 shilling, green surch. black Plates 12345689 10 2 shillings, „ ,, blue Nos. 6 7 8 9 10 11 12 13 14 5 •• .. .. v‘olet 10 „ „ ,, carmine 1 shilling, red brown 9 10 Plates 10 12 15 Nos. 15 16 Type of “ Bankruptcy ” colour on white wove paper; perf. 14 ; watermark two orbs, (sideways). March, 1881, perf. 14; wmk. crown 1 shilling, red brown C Plates 11 12 11 1 pound lilac, surch. black Nos. 17 18 Same as preceding, the values being surcharged in D 1 Feb., 1876, perf. 15 ; wmk. Maltese cross Egypt in black block letters. The id. value is 5 shillings, pink divided by a black line across, the entire design, Plates 1 2 3 from the upper right to lower left angle, and the Nos. 19 20 2! |3d. value by two black lines which in this instance stop after bisecting the upper half of the design. E 1 March, 1877, perf. 14 ; wmk. large garter The left halves of the stamps are surcharged P.T. 4 pence, pale sage green and 0.1. (or O. 25), in two lines ; the left halves, Plate 1 0 .1. (or O. 25). and P.T. in two lines; typographed No. 22 in colour on white wove paper; perf. 14, wmk. F 1 March, 1877, perf. 14; wmk. spray of orb. rose A left halves, surch. black. 6 pence, greenish grey Plates 1 2 12 0.1 piastre, (1 dime) on id. lilac and black 13 0.25 ,, 2J dime on 3d. „ brown Nos. 23 24 B right halves. 1881. Perf. 14; wmk. large crown 14 0.1 piastre, (1 dime) on id. lilac and black 6 pence, greenish grey Plate 2 15 0.25 ,, 2j dimes on 3d. „ brown No! 25 C entire stamps. A 1 March, 1887, perf. 14 ; wmk. spray of rose 16 o.t piastre twice=(2 dimes) on id. lilac 3 shillings, slate blue and black Plate 1 17 0.25 piastre twice = (5 dimes) on 3d. lilac and brown No. 26 H 1 March, 1877, p e rf.’ 15; wmk. Maltese Same tyre as preceding surcharged, one Piastre cross vertically at right and left of upper half of design 10 shillings, green grey in black block letters ; typographed in colour on Plate 1 white wove paper, perf. 14, wmk. orb. No. 27 18 I piastre on 6d., lilac and green, surch. black i March, 1877, thin oblong, perf. 15 ; wmk. sh imrock, repeated three times, Type of shilling unappropriated dies, over-printed sideways ‘ Military Telegraphs’ in two lines at foot in 1 pound, violet brown coloured block letters; and surcharged with Plate 1 Egyptian currency in black block letters in curve No. 28 inside the oval frame, over the original value; y 1 March, 1877, thick oblong, perf. 15; wmk. typographed in colour on white wove paper; perf, shamrock 1 3 wmk. VR script. 5 pounds, orange vermilion 19 5 piastres on ish. green and black Plate i surch. black No. 29 20 10 piastres on 2sh. green and blue surch. black ■ K 1 April, 1880, perf. 14 ; wmk. shamrock 21 25 piastres on 5sh. green and violet i penny, orange vermilion * surch. black Plate 5 22 5° piastres on tosh, green and carmine No. 30 surch. black A pril i , ;8gi. Revenue Stamp Catalogue. 21

Design of one pound, surcharged “ hundred BRITISH & IRISH MAGNETIC TELEGRAPH piastres ” in small black block letters in curve COMPANY. below over the word pound; typographed in colour on white wove paper; perf. 13 j, wmk. two 1853. Lithograrhed on coloured wove paper by orbs (sideways). Messrs. Mawdesley & Co. In centre ol design— upright tablet with circular top, bisected by 23 too piastres on £ 1, lilac and black surch. oblongcontaining control number— in upper half,in black four lines “ British and Irish—Magnetic— Tele Same as preceding, surcharged with Egyptian graph Co.— Limited” ; in lower half, “ Edward currency in England, in black block letters in B, Bright, Secty," in script. Above and below two straight lines, perf. 14. single lined oblong panels, containing “ Frank stamp ” and value respectively— all the lettering A watermark orb. with the exception of the Secty’s name, is in 24 r dime on id. lilac, surch. black coloured block letters on white ground. Floral 25 2 dimes on 2d. lilac, surch. black and ornamentation and scroll work compose the back blue ground, peff. 13 and 13J. 26 5 dimes on 3d. lilac, surch, black and A perf. 13. • brown 27 1 piastre on 6d. lilac, surch. black and 1 Threepence, black on white green. 2 Sixpence, ., „ flesh 28 2 piastres on 8d. lilac, surch. black and 3 One shilling, „ ,, lavender grev carmine 4 ish, fid., „ ,, 5 One shilling sixpence, black on grey B watermark VR (script) 6 Two shillings, black on yellow 29 5 piastres on ish. green, surch. black 7 Three shillings, black on pink 30 10 ,, on 2sh. green, surch. black and 8 Four shillings, , , pale green blue B perf. 13$. 31 25 „ on 5sh. green, surch, black and Threepence, black on white violet 9 32 50 ,, on rosh. green,surch. black and 10 Sixpence, ,, flesh 11 One shilling, „ lavender carmine 12 One shilling sixpence, black on grey C watermark two orbs, (sideways). 13 Two shillings, black on bright yellow 33 100 piastres, on £1 lilac, surch. black 14 2sh. fid., ,. pale olive yell !5 Three shillings, „ pink Provisionals. Same as preceding, surcharged in 16 Four shillings, pale green black ink with the pen. *7 Five shillings, „ pale blue 34 ? 6d. on iosh. green over-printed carmine, surch. black ELECTRIC TELEGRAPH COMPANY. 35 ? 1/- on 5sh. green over-printed violet, 1852. Large upright rectangular frame of crossed surch. black lines, with ornaments in angles, containing large 36 ? 1/- on £1 lilac, over-printed black, oval, bisected by an oblong carrying “ The surch. black Electric Telegraph Company” in white block letters, in three lines, on engine turned ground, with “ Franked Message," in coloured Roman TELEGRAPHS (PRIVATE). capitals, in curve immediately below ; at left and BONELLI ELECTRIC TELEGRAPH right the Chairman’s (J.L.R.) and Secretary’s (S.F.) initials. Below— Company’s conditions COMPANY. commencing 20 words under 50 (100) miles, or above loo miles, in thirteen lines. At foot 1861. Mercury holding caducens on rayed ground space reserved for sender’s signature. Engraved in double lined garter, containing “ Non usitata and lithographed on coloured paper by Messrs. nex tenui ferar penna ” in small coloured block Perkins, Bacon & Co. letters; above and below ornamented oblong 1 Under 50 miles, black on pink panels with value in larger coloured block letters 2 ,, too miles, black on deep blue and central number surcharged in black figures 3 Above 100 miles, blaek on white respectively—ornamental background. All en closed in double lined solid rectangular frame, !853- Same design as preceding, except inscription, containing at left, “ Electric,” at top, “ Bonelli’s," which commences with value in script as first at right, “ Telegraph,” at foot, “ Coy., Limited,” line, and “ The Electric Telegraph Co.,” &c. in white block letters, white ornaments in frame 4 Threepence, black on primrose angles ; lithographed on plain white paper ; perf. 5 One shilling, „ fawn I2j. 6 One shilling sixpence, „ pink 1 3 pence, yellow green 7 Two shillings, ,, light blue 2 6 „ brown black 8 Three shillings, „ deep blue 3 6 „ „ (imperf.) 9 Four shillings, ,, white 4 9 ,, light blue 1861. Smaller oblong design; in upper half, traverse 5 1 shilling, vermilion oval with beaded border, containing value in two lines in white block letters on coloured ground— 1868. Design, same as preceding, with central with Chairman's (R.G.) and Secretary’s (].S.F.) figures alone (without No.) in larger brown initials at each side— over which, a white scroll figures, lithographed on plain white paper, perf. with beaded border containing “ The Electric i3- Telegraph Coy.” in coloured block letters. In fi 3 pence, bistre-brown lower angles small solid circles with beaded 22 Philatelic Journal of Great Britain. A pr il i , 1891.

border containing date, “ 1861,” in white figures, design. At top “ Frank Stamp ” in coloured with white space between reserved for control Roman capitals in white tablet; back ground number, above which is white scroll containing relieved with five rayed stars. Lithographed by inscription in three lines. Lithographed by Messrs. Mawdesley & Co., Liverpool, on thin Messrs. Waterlow & Sons, on white paper; white paper. perf. 12J. 1 One shilling, black A Continental Service 2 One shilling, sixpence, lilac 10 Threepence, black 3 Two shillings, sixpence, blue ri Eighteenpence, ? 4 Four shillings, pale red 12 Four stillings, ? 5 Five shillings, green 13 Eight shillings, - ? LONDON DISTRICT TELEGRAPH B For Inland Service COMPANY, LIMITED. 14 Threepence, brown ochre 1862, Large shaded figure of value, traversed by 15 One shilling, orange yellow Company’s name and Secretary’s signature above, 16 pne shilling, „ (imperf.) control number— all enclosed in double lined rec 17 One shilling, ,, white tablet tangular frame. Lithographed in black on ifl Eighteenpence, rose pink coloured paper, perf. 13. ig Two shillings, green A Red control number 20 Two shillings, blue (imperf.) 1 Threepence, black on primrose 21 Two shillings and sixpence, chocolate 2 Fourpence. „ blue brown 22 Three shillings, blue B Black control number 23 Four shillings, black 3 Sixpence, black on surfaced vermilion 24 Four shillings, black, white tablet, 1862. Similar design, figure of value traversed by 3 (perf. 12) solid oblong, containing “ Frank Message ” in 25 Five shillings, purple block letters, above” London District Telegraph ” 1864. Same as preceding, except secretary’s initials, in an arch in block letters, below address, control H.W ., lithographed on plain white paper number, and Secretary's signature. Rectangular frame, containing Company’s initials in the angle. A perf. 12$ Lithographed in black on coloured paper; perf. 26 Threepence, brown ochre n j . • 27 Sixpence, bright vermilion A on coloured paper 28 One shilling, orange yellow 4 Threepence, black on yellow 2g Two shillings, green 5 Sixpence, ,, pink 30 Three shillings, blue B on surfaced paper 31 Four shillings, black 6 Threepence, black on greenish blue 32 Ten shillings ? brown 7 Sixpence „ vermilion B perf. 10 33 Threepence, brown ochre SOUTH EASTERN RAILWAY COMPANY. 34 Sixpence, bright vermilion ELECTRIC TELEGRAPH. 35 One shilling, orange yellow i860. Company’s arms on solid ground, with ” Elec 36 Two shillings, green tric Telegraph ” above, ” Frank ” below, in white 37 Three shillings, blue Roman capitals enclosed in large oval, containing above “ South Eastern Railway ” in old English DIRECTOR’S MESSAGE. type on white ground, and value below in thin r85g-r868. Small design with centra! number at white block letters on solid ground, ornamental top, and below The Electric Telegraph Compy. frame, and background enclosed in large double with initials as before. In centre, Director’s lined rectangle. Designed by Mr. Charles Message for the use o f ------only ; at foot. Whiting, colour on white hand-made paper, perf. conditions in three lines. All enclosed in pearled 12, wmk. S.E.R. border. Lithographed as before on blue paper, imperf. 1 Ninepence, red With initials, J.L.R.— J.S.F. 2 One shilling, orange yellow 38 No value, black on blue 3 One shilling, two pence, black With initials, R.G.— J.S.F. 4 One shilling, sixpence, lilac 3g No value, black on blue 5 Two shillings, threepence, red brown With initials, R.G.— H.W. 6 Two shillings, ninepence green 40 No value, black on blue SUBMARINE TELEGRAPH COMPANY. ENGLISH AND IRISH MAGNETIC 1861-2. S.T. in monogram, in script capitals on horizontally lined ground in double lined upright TELEGRAPH COMPANY. oval, containing a serpent with head and tail 1853. Large white ornamented eight ranged star, joining, ornaments in spandrels, containing small containing value in lower half in centre of circles with figures on solid ground inside, above horizontally lined rectangle. At left spear with “ Submarine Telegraph Company” in two lines, long streamer traversing face of centre design — to left, “ Uninsured M essage"— to right, three times containing “ The English and Irish ” number of words including address ; all in white in Roman capitals, on the first; “ E. B. Bright,” block letters on solid ground. Below value on in script, on the second ; and “ Magnetic white Roman capitals on solid ground, ornamental Telegraph Co ” , in block letters on the third. rope.patternborder. Upright rectangle. Engraved On spear handle emblematic flowers entwined by Messrs. De la Kue & Co., on white surfaced round it, extending also along the base of the paper; 14. A p r il i , 1891. Revenue Stamp Catalogue. 2 3

1 Fourpence half-penny, mauve B 1863, without letters V.R. (21 May) 2 Three shillings and ninepence, mauve 6 Under 2 ounces, brown, profile rose 3 Four shillings, mauve 7 .. 4 „ green, „ 4 Four shillings 1 . , 8 „ 8 „ black, „ on eight shillings j mauve’ surch' red 9 „ 12 „ rose, „ 5 " Seven shillings and sixpence, mauve 10 „ 16 „ blue, „ 6 Eight shillings, mauve 1873. Same as preceding, on plain white paper UNITED KINGDOM ELECTRIC TELEGRAPH 11 COMPANY, LIMITED. Under 2 ounces, brown, profile rose 12 .. 4 „ green, „ March, 1862. Upright rectangle, containing in »3 8 „ black, „ the centre on horizontal dotted lined ground 14 12 „ rose, ,. “ United Kingdom Electric Telegraph Company, 15 ,, 16 ,, blue, „ Limited," in double lined white Roman capitals in six lines; above, “ Uninsured Message;” 1873. Letter F re:placed by B (denoting British below, value ; to left, number of words ; to right, manufacture). “ Including address, all (except value and number 16 Under 2 ounces, brown, profile rose of words which are in Roman capitals,) in white "7 .. 4 „ green, „ block letters on solid ground, colour on white 18 „ 8 „ black, „ glazed wove paper, perf. 15. 19 „ 12 „ rose, „ 1 Threepence, yellow ochre 20 „ 16 „ blue, „ 2 Sixpence, rose D ecem ber 10, 1875. Same as preceding. 3 One shilling, violet _ 21 Under 2 ounces, brown, profile vermilion Same as preceding on bluish safety paper, perf. 15. 22 .. 4 „ green, „ 4 One shilling, violet 2? „ 8 „ black, ,, 1863. Similar design — an oblong containing 24 .,12 ,, . rose, „ Company’s name in five lines—above, value in 25 „ 16 ,. blue, „ white Roman capitals—to left, “ Uninsured ”— to right, " Message” in white block letters, all on November, 1882. Similar in design, profile re- solid ground, ornaments in upper angles. Below, placed by arms, without date, letter B replaced conditions in three lines in coloured block letters by F. on white ground, colour on glazed white wove 26 Under 2 ounces, brown paper; perf. 15. 27 .. 4 „ gr-en 5 Threepence, orange yellow 28 8 ,, black 6 Sixpence, rose 29 ,, 12 ,, rose 7 One shilling, violet 3° „ 16 „ blue 8 One shilling and sixpence, green The foregoing is in replacement of those under 9 Two shillings, brown “ Customs ” which were erroneously inserted. 186 ? Same, lithographed on plain white wove TRANSFER DUTY. paper, perf. 15. June 1, 1888. Type of pence and shilling patent to One shilling, violet issue, surcharged with value, date and “ Transfer UNIVERSAL PRIVATE TELEGRAPH D uty" in block black letters, colour on white COMPANY. wove paper ; perf. 14. 1864. Small white oblong, with pointed ends, A wmk. orb. containing control number, above and below 1 3 pence, green, surch. black value, in coloured block letters on rayed ground 2 fi ,, ,, ,, — all enclosed in upright irregular double lined B wmk. V.R. (script) t oval, containing " Universal Private Telegraph 3 1 shilling, green, surch, black Co.” in Roman letters on white ground. 4 t fip*» ,, ,» ,, Irregutar circles in angles containing date on 5 2 shillings, „ „ „ white ground, rusticated design, on white wove 6 2 ,, 6p., ,, ,, ,, paper; perf. 12J 7 5 <1 •< >• >• 1 Threepence, i 8 10 ,, ,, ,, ,, 2 Sixpence, brown 3 Ninepence, ? 1889. Same as preceding. 4 One shilling, mauve A wmk. orb. g 3 pence, lilac, surch. black TOBACCO. 10 6 „ „ „ „ M arch 27th, 1863. Profile to left of Victoria, B wmk. V,R, (script) embossed, in large oblong, with place at left, 11 1 shilling, lilac, surch. black reserved for date. Colonr on white paper; perft 12 I ,, 6p., ,, ,, ,, 16, wmk. twelve ships. 13 2 shillings...... „ A Dated 1863, and letters V.R. ; also F. 14 2 ,, 6p,t ,, ,, ,, (denoting foreign manufacture) printed 15 5 »» »t »t on the riband. I O f? it H It 1 Under 2 ounces, brown, profile rose 1890. Same as preceding. 2 „ 4 „ green, „ A wmk. orb. 3 „ 8 ,, black, ,, 4 », t2 ,, red, ,, 17 3 pence, orange, surch. black 5 „ 16 „ blue, „ 18 6 „ ,. „ „ 2 4 Philatelic Journal of Great Britain. A pr il i , 1891.

B wmk. V.R. (script) oval, surcharged “ Ireland ” in blue block letters, *9 1 shilling, orange, surch. black colour on wove paper, wmk. two flags and 20 1 1. 6p., „ „ „ anchor. 21 2 shillings, „ „ „ A perf. 16, on azure. 22 2 .. 6p., „ „ „ 2 1 shilling, mauve, surch. blue 23 4 n i* it », 3 2 shillings, 6p., „ „ 24 5 ...... 4 5 »i i» »i 25 10 .. „ „ 5 1. .. .1 1891. Same as preceding. 6 1 pound, ,, „ A wmk. orb B perf. 14, on white. 26 3 pence, ultramarine, surch. black 7 1 shilling, mauve, surch. blue . 27 6 „ „ „ „ 8 2 shillings, 6p., ,, ,, B wmk. V.R., script 1 9 5 11 n 11 28 1 shilling, ultramarine, surch. black 10 10 „ „ „ 11 1 pound, ,, „ 29 1 6p., „ „ „ 30 2 shillings, „ „ „ 3t 2 ,, 6p,, „ ,, ,, ADMIRALTY COURT, IRELAND. 32 4 »i 11 i, 1, 1868. Profile to left of Victoria in double lined 33 5 11 11 n it oval, containing inscription in white block letters 34 10 ., „ „ „ on coloured ground “ Admiralty Court Ireland ; ” value above in mauve figures on mottled ground, WINDING UP COMPANIES. with ornaments at each side and below on Jan u ary, 1891. Type of “ Patent Issue, 1872, for mottled ground oblong in mauve block letters, the pence and shillings and “ Bankruptcy,” 1888, floral ornamentations in spandrels ; all enclosed for the pounds,' surcharged in coloured block in upright rectangular chain pattern frame, colour letters, typographed on white wove paper, perf. on white wove paper, perf. 14, wmk. scales. 14. 1 6 pence, blue and mauve A wmk., orb 2 1 shilling, „ 1 4 pence, lilac, surch. carmine 3 2 shillings, 6p,, ,, B wmk., V.R. (script) 4 5 11 n 5 to .. 1. 2 1 shilling, green, surch. olack 6 1 pound, „ 3 1 „ 6p., „ „ blue 4 2 shillings, „ ,, ,, BANKRUPTCY, IRELAND. 5 2 „ 6p., „ „ brown M arch, 1873. Type of shilling patent issue, 6 5 i. .. .. violet surcharged “ Bankruptcy Ireland,” in coloured 7 10 ,, ,, ,, carmine block letters, colour on white wove paper; perf. C wmk. two orbs (sideways) 14, wmk. V.R. 8 1 pound, lilac, surch. black 1 5 shillings, green, surch. brown 9 2 pounds, ,, „ blue 2 10 „ „ ,, carmine BOARD OF AGRICULTURE. M arch, 1873. Type of pound Bankruptcy issue, surcharged as above, in coloured block letters, January, 1891. Type of “ Patent” issue, 1872, colour on white wove paper; perf. 141 wmk. for the shillings and “ Bankruptcy” for the pounds, scales. surcharged in coloured block letters ; typographed 3 1 pound, lilac, surch. black on white wove paper ; perf. 14, 4 2 pounds, ,, ,, blue A wmk V.R. (script) 5 5 .1 n n green 1 1 shilling, green, surch. black 1882. Same as preceding. 2 2 shillings, 6p.. ,, „ brown A wmk. V.R. (script). 3 5 ii !• -i violet 4 10 ,, - ,, ,, carmine 6 5 shillings, green, surch. brown 7 to „ ,, „ carmine B wmk. two orbs (sideways) B wmk. two orbs (sideways). 5 1 pound, lilac, surch. black 8 1 pound, lilac, surch. black 6 5 pounds, ,, ,. green . 9 2 pounds, „ ., blue The preceding issue having been issued after our 0 5 1 n 1. green first number went to press we were unable to place it in its proper alphabetical position. CHANCERY FEE FUND. (IRELAND). SECTION II.—IRELAND. Embossed arms, date, title and ornaments, colour on stout white wove paper ; wmk. V R 1 1 penny, rose ADMIRALTY, IRELAND. 2 3 pence, ? Embossed arms, crown, and date, black divisional 3 4 1. .1 (29. 3- 55) line, surcharged “ Admiralty Ireland” in green 4 8 „ .1 (3. 7- 54) block letters, colour, on stout white wove paper. 5 1 shilling 6 t 11 4P*i 1 ? 6 pence, rose 7 1 „ 6p., ? Upright rectangle, J x .’g. containing profile of 8 2 shillings, Victoria to left on horizontally lined ground in 9 2 shillings, 6p,, M ay i , 1891. Revenue Stamp Catalogue. 25

10 2 shillings, 8p., rose, (1, 3, 53) B wmk. V.R, (script). 11 6 » 2p-, „ 12 x pound, ,, 1 9 I shilling. green, surch. black 20 1 „ 6 p ., blue 13 2 pounds, ,, tt 21 - 2 shillings, blue *4 3 „ „ It 44 22 2 „ 6 p ., brown J5 5 .. „ ♦ 4 44 23 5 11 tl violet 1872. Issue of English Chancery Court, surcharged 24 10 „ 14 44 carmine “ Ireland Fee Fund” in tall carmine block letters, C wmk. two orbs (sideways). colour on glazed white wove or tinted paper; 25 1 pound, lilac, surch. black perf. 14, wmk. two sceptres. 16 3 pence, violet, surch. carmine DOG LICENSE (IRELAND). 17 4 m 1867. Dog to left on horizontally lined ground 18 6 „ in oblong frame, colour on glazed white wove 19 8 paper; perf. 14, wmk. shamrock. 20 1 shilling, 1 2 shillings, violet 21 1 •• 4P-. 2 10 ,, blue 22 1 „ 6p., 3 20 „ green 23 1 11 8p., 24 2 shillings, Same as preceding, wmk. orb. 25 2 „ 4P-" 4 2 shillings, violet 26 2 „ 6p., Variety imperforated, which is probably a proof, as 27 2 „ 8p„ I have only seen it surcharged specimen. 28 3 shillings, 29 3 .. 6d„ 5 20 shillings, green 3° 4 .. JUDICATURE (IRELAND.) 3i 5 .. 32 7 - 1878. Type of pence and shilling patent issue, 33 8 „ surcharged “ Judicature Ireland ” in coloured 34 10 „ block letters, colour on white wove paper; perf. 35 14 .. 14- 36 1 pound, A wmk. garter. Similar, but smaller in size. 1 1 penny, lilac, surch. black 2 3 pence, „ ,, brown 2 pounds, lilac 37 3 4 ,, „ „ violet 38 3 »* «s 4 6 ,, „ „ green 39 5 »1 *1 40 i» »» B wmk. VR, 5 1 shilling, green, surch. black 6 1 .. ,, „ carmine, 1879 COUNTY COURTS (IRELAND). 7 1 ,, 6p., „ „ blue 8 2 shillings, 1878. Type of pence patent issue, surcharged »» t* »» deep 11 County Courts, Ireland" in coloured block 9 2 „ 6p., „ „ brown 10 letters, colour on white wove paper, perf. 14, wmk. 5 .. ,, „ mauve 11 garter. „ „ carmine 1 A 1 penny, lilac, surch. black, 1879 1878. Type of pound issue, Bankruptcy, colour on white wove paper ; perf, 14, wmk. scales. 2 2 pence, ,, „ blue 3 3 44 >» „ brown 12 1 pound, lilac, surch. black 13 5 pounds, „ „ green 4 6 „ „ „ green 5 8 ,, ,, ,, carmine, 1879 1880. Upright rectangle, English Judicature Stamp 1878. Type of shilling patent issue, surcharged as o f issue of profile of Victoria, to left in circle, above, colour on white wove paper, perf. 14, surcharged “ Ireland ” in carmine block letters, wmk. V.R. colour on white wove paper; perf, 14, wmk. scales. 6 B 1 shilling, green, surch. black 14 4 pence, lilac, surch. carmine 7 1 .. 6p., ft ,, blue 8 2 shillings, »T ,, blue 1887. Same as preceding, with watermarks 9 2 ,, 6p., 44 ,, brown changed. 10 5 4» „ violet A wmk. orb. 11 10 „ t> „ carmine 15 I penny, lilac, surch. black 1879. Type of pound Bankruptcy, surcharged as 16 3 pence, „ ,, brown above, colour on white wove paper, perf. 14, *7 4 « <> » violet wmk. scales. 18 6 .. i> t, green 12 C 1 pound, lilac, surch. black B wmk. VR. (script). «9 1 shilling, green, surch. black 1882. Same as preceding with watermarks changed. 20 1 it bP’i 11 ,1 blue A wmk. orb 21 2 shillings, „ . ,, deep blue 13 1 penny, lilac, surch. black 22 2 ,, bp'i ,, ,, brown 14 2 pence, ,, „ blue 23 5 11 11 *1 violet 15 3 *4 ** „ pale brown 24 H ** 44 carmine 16 3 11 44 „ brown C wmk. two orbs (sideways) 17 6 ,, m tt green 25 1 pound, lilac, surch. black « 18 6 M »4 „ pale green 26 5 pounds ,, „ green D 2 6 Philatelic Journal of G reat Britain. M a y i , 1891

LAND COMMISSION IRELAND, “ Record of Title Fee, Ireland ;” colour on tinted UNDER LAND ACT, l 8 8 l . wove paper, unperforated, wmk. two vessels; perf. 124. Jan u ary 17, 1881. Type o f pence and shilling Patent issue, surcharged “ Land Commission 1 1 shilling, green n 2 2 shillings, 6p,, „ j[ Ireland” in coloured block letters, colour on white wove paper; perf. 1 1. 1862. Same as preceding, colour on white wove A wmk. orb. paper, perf. 14; wmk. two vessels. 1 2 pence, lilac, surch. blue 3 1 shilling, green 2 a „ „ brown 4 2 shillings, 6p. ,, '' 6 ,, ,. green 3 REGISTRATION OF DEEDS FEE, IRELAND B wmk. VR 1864. Profile to left of Victoria in oval garter, 4 1 shilling, green surch. blue ? containing “ Registration of Deeds ” in coloured C wmk. VR (script) block letters on white ground, above “ Ireland ” 5 1 shilling. green, surch. black in escutcheon, with value immediately below; at 6 2 shillings „ ,, blue foot, value in escutcheon in two lines, with “ Fee ” 7 2 ,, 6p., „ ,, brown immediately above. All the lettering is in white 8 5 1, violet Roman capitals. Upright octagonal, containing 0 ornamental ground work, colour on white wove January 17th, 1881. Type of pound Bankruptcy, paper ; wink, two vessels, imperforate. surcharged Land Commission Ireland ” in I 3 pence, red brown coloured block leters. colour on white wove paper ; 2 4 .. 11 perf, 14 ; wmk. two orbs (sideways). 3 6 „ M 10 1 pound, lilac, surch. black 4 1 shilling, It 11 5 pounds ,, ,, green 5 2 shillings, II 6 2 „ 6p., 11 LAND R EG ISTRY. 7 8 „ 11 8 to „ 1* 1881. type of shilling Patent issue, colour on 9 1 pound, 11 white wove paper; perf. 14; wmk. VR (script) 1 1 shilling. green, surch. black 1864? Same as preceding, perf. 12J, wmk. two 2 2 shillings, 6p., „ „ blue vessels. 10 3 pence, red brown 3 5 *• „ „ violet 4 to ,, „ ,. carmine 11 4 .. II 12 6 „ It 1881. Type of pound Bankruptcy issue, colour on 13 1 shilling, II white wove paper, perf. 14 ; wmk. two orbs (side H 2 shillings, tl ways). 15 2 „ 6p., II 5 1 pound, lilac, surch. black 16 8 „ 11 6 5 pounds ,, „ green 17 10 „ II 18 1 pound. PETTY SESSIONS. II 1887. Same as preceding, with watermarks 1858. Embossed arms, value and date, surcharged. changed to anchor. 1 “ Ireland Pettv Sessions ” in black block letters; 19 3 pence, red brown colour on stout azure wove paper. 20 4 .. „ (not yet issued). 1 6 pence, rose, Die U 2 1 6 *1 2 6 ., green ,, U 22 1 shilling, 11 1862, Profile to left of Victoria in circular riband, 23 2 shillings, 11 containing “ Ireland Pettv <'essinns,” in coloured 24 2 „ 6p-. ,. Roman capitals. Value below in straight line in 25 8 „ (not yet issued). similar type on white ground with emblemetic 26 10 ., tt flower immeditaely above ; colour on white wove 27 1 pound. paper, perf. 15; no watermark. 3 6 pence, rose SECTION HI. 4 6 ., green SCOTLAND. 5 2 shillings, 6p., violet *873• Type of pence and shilling patent issue, Same as preceding, wmk. anchor. surcharged “ Law Courts” in coloured block 6 6 pence, rose letters, colour on white wove paper, perf. 14. 7 6 ,, green A wmk., gaiter 8 2 shillings, 6p., violet 1 1 penny, lilac, surch. brown Same as preceding on tinted wove paper, perf. 15. 2 1 „ „ „ black (1878) g 6 pence, rose 3 6 pence, „ ,, brown 10 6 „ green B wmk, V.R. N .B.— The id. rose is used by the Constabulary; 4 1 shilling, gri en surch. black 5 1 »» 11 ,, carmine the 6d. green and the 2/6 violet by private pro 6 secutors and non-officials. 1 11 11 ,, black (1878) 7 1 11 fip-i ti ,, carmine 8 RECORD OF TITLE FEE. IRELAND. 2 shillings, „ „ brown (1878) 9 2 ,, 6p., ,, „ carmine 1861. Profile to left of Victoria on horizontally 10 5 ,, ,, „ violet lined ground in an oval, containing inscription 11 „ carmine Mav i , tHgt. Revenue Stamp C atalogue. 2 7

1882. Type of pound Bankruptcy, surcharged as B wmk.. V.R. (script) above, colour on white wove paper, perf. 31 1 shilling, green, surch. black wmk., scales. 32 2 shillings, 6p., „ ,, brown 12 1 pound, violet, surch. green 33 5 shillings, „ „ violet 1882. Same as preceding, with watermarks 34 IO ,, „ „ carmine changed C wmk., two orbs (sideways) A wmk., orb 35 1 pound, lilac, surch. black 13 1 penny, lilac, surch. black 36 5 pounds, ,, „ green 14 6 pence. „ ,, green B wmk., V.R. (script) SECTION IV. 15 1 shilling, green, surch. black COLONIE 8 . 16 2 shillings, „ „ blue 17 2 „ 6p., „ „ brown ANTIGUA. 18 5 ,. „ „ violet Currency: as in Great Britain. 19 10 ,, „ „ carmine C wmk., two orbs (sideways) STAMP DUTY. 20 1 pound, lilac, surch. black January 1890. Single lined upright rectangle 21 ? 5 pounds, ,, ,, green with groundwork of perpendicular chain like ornamentations. REGISTER HOUSE, SCOTL aIn D. Centre :— Profile of Victoria to left on horizon 1871. Various Gauffered designs, surcharged tally iined ground in double circle; the inner of “ Register House, Scotland,” in blue block which is of the Greek pattern and the outer letters, colour on stout white wove paper, “ pearled.” r I penny, rose Value above and below in coloured block typer 2 3 pence, „ surcharged on watered ground, enclosed in double lined oblongs. 3 6 4 1 shilling, „ Extremities:— Upper,“ Antigua;” lower," Stamp 5 2 shillings 6p., ,, D u ty;" both in block letters on solid ground, 6 5 1. enclosed in double lined oblongs, colour on white 7 1° .. ,, wove paper ; pferf. 14 ; Crown and CC repeated 8 1 pound, „ sideways twice across the stamp. 9 5 pounds, „ 1 1 penny, blue and indigo 1873. Type o f pence and shilling patent and 2 2 pence, „ pound bankruptcy issues, surcharged as above, 3 3 .. r, in coloured block letters, colour on white wove 4 4 r. paper; perf. 14. 5 fi »« M A wmk., garter 6 1 shilling, blue and deep orange 10 1 penny, lilac, surch. brown 7 2 shillings, „ „ 11 3 pence, ,. „ „ 8 3 ., „ ,, 12 6 ...... green 9 4 « u »* 10 5 „ „ „ B wmk., V.R. March 3rd, 1870. Identical in design; perf. 14; 1 shilling, green, surch. carmine *3 brown and CA. 14 2 shillings, 6p., „ „ ♦ » 5 .t « »7 violet 11 1 penny, blue and indigo 16 10 ,t „ carmine 12 2 pence, ,, C wmk., scales *3 3 .. .. 1 pound, lilac, surch. green 14 ' 4 r- r, l7 15 fi t, >» 18 5 pounds, „ „ „ 16 i shilling, blue and deep orange 1882. Same as preceding, with emblematic sur- 1877 ? Same as preceding ; perf. 14 ; Crown and charge at each side of surcharge. C ? A wmk., garter 17 10 shillings, blue and deep orange 19 1 penny, lilac, surch. black 20 3 pence, ,, „ brown BAHAWALPUR. 21 6 „ „ green Indian State. B wmk., V.R. Currency: Rupee (2s,) = 16 annas. 1 shilling, green, surch. black 22 Anna = 12 pies. 23 2 shillings, 6p., ,, „ brown *4 5 »» »» ” violet CO U RT FEE. 10 „ 7. ,1 carmine 25 1880. Star and crescent on horizontally lined C wmk., scales ground, enclosed in double lined circle, contain 26 1 pound, lilac, surch. green ing— above, “ Bahawalpur State ;" below, “ Court 27 ? 5 pounds, „ „ „ Fees ” in white Roman capitals on coloured 1887. Same as preceding, with watermarks ground ; separate design for each value. Colour changed. on white paper ; perf. 15. A wmk., orb 1 1 anna, red 28 1 penny, lilac, surch. black 2 2 annas, vermilion 29 3 pence, „ ,, brown 3 4 „ orange . 4 8 „ bistre ■ 30 6 ...... green 2 8 Philatelic Journal of Great Britain. May i , 1891,

5 1 rupee. green FOREIGN BILL. 6 2 rupees, siate 1875. Indian fiscals surcharged. Arms embossed, 7 5 •• ? dated i860, surcharged “ Foreign Bill ” in green 8 10 ? block letters, and “ Berars ” vertically in black* RECEIPT. Colour on azure wove paper; imperf. | i 1 4 annas, rose, surch. green and black 18 ? Star and crescent on ornamented ground in 2 1 rupee, „ „ „ a circle; above, •* Bhawaipore State;” below, 3 4 rupees, ., „ „ “ One anna,” repeated in Indian characters im mediately above. 1875. Indian Foreign Bill, surcharged horizontally Left:—“ Receipt,'’ in white block letters on “ Berars,” in black, colour on tinted glazed wove; coloured ground; right: inscription in Indian perf, 15 ; Crown and India. characters. Colour on white paper. 4 2 annas, lilac, surch. black 1 1 anna, rose 5 2 „ 2 1 green 6 6 „ 7 8 „ Same as preceding; perf. 15. 8 12 ,, 3 1 anna, green g 1 rupee 8a., 1877. Type remade, engraving finely done. Colour 10 2 rupees, on white p iper ; perf. 13, 11 3 .. 4 1 anna, green 12 0 ,, 13 8 BERARS. 14 12 .. Indian State. 15 18 „ 16 24 „ Currency; Rupee (2s.) — 16 annas. Anna = 12 pies. FOREIGN PAPERS, ok SPECIAL STAMPS. 1875. Indian Fiscals surcharged “ Berars" in C O U R T FEE. coloured letters. Colour on white glazed wove 1875 ? Profile of Victoria to left on horizontally paper; perf. 15 ; large Crown and India. lined ground in an oval, surcharged horizontally 1 2 annas, mauve, surch. black “ Berars,” 13X2A mm. in coloured type. Colour 2 3 - brown, surch. red on white glazed paper; perf. 15; Crown and green, 3 1 4 .. 11 India. 4 1 6 „ red brown, 14 A 5 8 „ ultramarine, 41 I I anna, green surch. brick 6 12 „ carmine, 4 • 2 2 annas, orange, 4* blue 7 1 rupee, brown, It 3 4 „ red brown, 11 11 8 2 rupees , violet, 11 4 - 6 blue, 14 9 3 .. red, 11 5 8 ,, bistre, 41 IO 4 !> deep brown, 11 6 12 blue grey, 4 4 11 5 .. mauve, *» r u p e e , 7 1 green 11 12 6 „ blue green, 41 8 2 rupees orange, 14 13 7 - orange, 41 9 4 4 • red brown, 4* 14 8 „ grey blue, 44 10 5 violet, •4 15 9 .. „ green, 44 11 10 t 4 blue green, 1» 11 16 10 „ carmine, 41 12 2 0 M grey brown, brick 17 20 „ yellow, 14 B surcharged 14 x 3J mm vertically. 18 25 .. violet, 14 13 3 annas, green, surch. red 19 30 .. orange, 44 20 ultramarine, C surcharged 14 x 3J mm horizontally. 40 „ 44 21 slate, 14 7 rupees, mauve, surch. red 5° » 1* 22 100 „ violet. , 15 40 ,, red brown, „ 200 v deep brown, 16 70 ,, deep mauve, „ 23 44 24 500 „ „ green. 41 D surcharged 14X3J mm vertically, 25 1000 „ carmine, 44 17 100 rupees, blue green, surch. red 18 300 „ orange, „ REVENUE. 19 400 ,, red brown, „ i 875- Indian Fiscals, surcharged ‘ Berars,” 20 700 ,, mauve, „ blue and black letters, colour on tinted wove ; 21 IOOO „ orange, „ perf. 15 ; large Crown. 1 t anna, violet, surch. blue full faced profile of the Rajah of 1886. Nearly 2 1 ,, ,, ,, black Holkars to left on horizontally lined ground in single linnd oval, all in double lined rectangle, ? Oblong frame, profile of Victoria to left, on with small circle and three pearls in spandrels. horizontally lined ground, in double lined circle, Above, “ Court Fee ; ” left and right in car containing “ Government of India” above: touches Kingdom of Holkar, with value in similar “ Berars” below in white block letters on coloured cartouche at foot. The entire design is enclosed ground, value in Indian characters at foot, and in in quadruple lined border, with ornamentations in English above. Colour on white wove paper; each angle. perf. 15, Colour on white paper ; perf. 14J. 3 3 rupees, yellow bistre 22 1 anna, (6k &nrAI rose 1887. Similar design, one for each value, value 23 2 annas, (done anre) green above in English characters ; at foot and sides in 24 4 „ (car „ ) violet Hindostani. Colour on white wove paper ; perf. 25 8 „ (atr „ ) blue 12 ; large Crown. 1 na black anna, 1 1 80 Lre ige ie sur, iie horizon divided square, lined single Large 1880. double enclosing rectangle, lined Double 1878. 80 Vros ein of ifrn dmnin en dimensions different f o designs Various 1880.

O'Ui 4^ Oj N m h >4 0>Ui 4* M 6 3 7 5 4 2 I 8 . pih sld etnl, nlsn full enclosing rectangle, solid Upright 187. chambers, below, on white ground, value in two two in value ground, white on below, chambers, sides:— At circle. lined double in ground, lined ae prri o Rjh n horizontally on Rajah of portrait faced immediately below profile. Colour on white white on Colour 15. profile. perf. ; paper below wove white characters in Indian in value immediately stamp with with coloured (English), English, figures in and Indian both in upwards: lines Stamp,” reading Fee Dubar,” Court “ right, Bhavnagar “ left, ignl ie wt foa onmnain in ? perf. of ; ornamentations paper white on composed floral Black is with groundwork spandrels. lines The diagonal characters. Indian Above, ground. white on Capitals Roman rosetres and ornamentations at each side. side. each at ornamentations and rosetres characters, Indian and English in value, the centre lined circle, containing inscription in Indian Indian in inscription containing circle, lined that understand I ” Fiscale “ the From N.B.— h lwr ae cnan Ida caatr in characters different. Indian is value each for frame The contains line. label straight lower The its in contains division middle The below. above and characters Indian with line, curved in centre closing Indian characters. Colour on white; white; on Colour characters. Indian closing containing upper the parts, three into tally ooro wie ae; imperf. paper; white on Colour pointed twelve large with frame, octagonal in imperf. S ay a r p m a t

i 1891. , B only more loosely done ; to right, right, to ; done loosely more only must be translated as follows : — Above, :— follows as translated be must the Indian characters on these stamps stamps these on characters Indian the ( t e d o r urny Rpe(s)= 16annas. Rupee (2s.)= : Currency e v a h urny Rpe 2. 16 annas. (2s.) = Rupee Currency: Currency : Rupee (2s.) t6 annas. t6 Rupee (2s.) : Currency 2 ues 1 rpia gen ,, green rupaiya, (12 rupees 12 A A HVAA DURBAR. BHAVNAGAR , gle ylo, „ yellow, golden ,, 3 „ 8 nl „ ,, „ anal. (8 blue surch. vermilion, Ana), (4 „ „ 8 4 ans 2 n) .. ana), (2 annas 2 4 ues rd rw, ef 124 perf. brown, red rupees, 14 12 perf. ultramarine, anna, 1 rpe 1 ua'o, le ,, blue, rupai'yo), (1 rupee I red vermilion ana), (1 anna 1 „ . Mue, ,, 1 2 „ 12 „ 6 4 U rupees, 2 „ 8 annas. 2 rupee, i .. N - ). kanir i n a ik b i r s e r a y a OUR FEE. RT U CO nin State. Indian nin State. Indian nin State. Indian BIKANIR. na — 12 pies. — Anna, Anna = 12 pies. 12 = Anna na 12pies. Anna BHOPAL. e, uc. black surch. red, e, tt red, D ? » ♦» *» ♦» »» 44 ?

e r a b r a

in white Roman capitals in capitals Roman inwhite 1 ,4

* ; to left, the same, same, the left, to ; R evenue y r o k

S ia h p tamp

July, 1877. Pence type of English patent issue, issue, patent English of type Pence 1877. July, hywr ny sd o fsa purposes. fiscal for used only were they mention of them in his latest catalogue. I conclude conclude I no makes matters, catalogue. latest his these in them on doubt of autiiority mention without is who greatest Evans, the Vlajor as but postage, 24 23 21 20 and sizes various preceding, to Similar 1884. X pne llc srh bu ad black and blue surch. lilac, pence, „ 2 ’ 1shilling, green, 2X 20 25 22 dnia t peeig wt vle esrhre in re-surcharged value with preceding, to Identical before. as surcharged Bankruptcy, of type Pound hlig ye f nls Ptn ise 82 sur 1872, issue Patent English of type Shilling 19 black „ „ „ „ 6 ,, designs. smaller ,, but Similar, I1883. 12 design. Similar 1883. to 6 pne „ ,, „ pence, 2 „ J9 18 17 16 ,, black surch. pounds, lilac, 5 pound, t 14 13 English postal issue of 1888, surcharged, ” British British ” surcharged, 1888, of issue postal English 18 r7 t6 15 „ 2 annas red anna, 1 frame green with red, 14 annas, 4 13 11 5 pny llc srh black surch. lilac, penny, 1 15 11 10 12 8 9 6 J penny, vermilion, vermilion, surch. black penny, J 6 black anna, i 8 1 1 lc „ „ „ blac, .1 1 7 4 5 4 3 red 11 j p 2 pence 2 1pny llc uc. black lilac, surch. 1 penny, 1

ein, oor n ht paper. white on colour designs, t n 11 n ti b figures. small in colours, orbs various two 14; perf. ove; w white on Colour 6 (sideways). charged as before. Colour on white wove paper; paper; wove white on Colour before. as charged etr. oor n ht wv ppr pr. 14, perf. paper; wove white on orb. Colour letters. for used as these chronicles Roussin M. B. N perf. 14 ;■ V.R. ;■ 14 perf. wove paper; perf. 14 ; large crown. large 14; perf. paper; wove Bechuanaland Postage and Revenue,” in block block in Revenue,” and British “ Postage lines, three in Bechuanaland foot at surcharged, 1872, Hechuanaland ” in block letters, colour on white white on colour letters, block in ” Hechuanaland C RTS BECHUANALAND. BRITISH atalogue B A urny a i Get Britain. Great in as Currency: o „ „ to n black. in n blue. in „ 10 4 4 4 4 3 , ,, „ ,, „ 8 6 4 ans red annas, 2 rpe, „ rupees, 2 3 rpe „ rupee, 1 shillings. 2 shilling, t 41 1 5 , 6p. ,, 2 . .. .. ? 1. n . .1 1. .1 red anna, . .. .. • > i *» »i •> "• .. m ...... t t it it it ...... REVENUE. . black green green » re, uc. black surch. green, 44 44 *» 44 44

. .. centre 44 44 41 „ .1 44 44 44 44 29 3<> Philatelic Journal of G reat B ritain May i , 1891.

C in red. ing 11 Light and Liberty ” in coloured block type i 22 1 penny, lilac, surch. black and red above in curved labels, right, “ Postage " ; left, 23 2 pence, „ »» 11 “ Revenue" both in white Roman Capitals on 24 3 ? „ »» 11 solid ground, value at foot in stout white Roman 25 4 1* 11 *1 11 Capitals on solid gTOund— all enclosed in orna 26 6 11 11 11 U mental frame. Colour on thin white paper; A p ril, 1889. Provisional. Old value obliterated perf. 14. and one-half-penny surcharged in Roman letters A in three lines. 4 J anna, brown black 27 § penny, on 3d. lilac, surch black 5 1 it deep green 6 2 annas, vermilion 1890. Provisional. First half penny surcharged 7 4 11 brown four pence in Roman type. 8 8 „ blue 28 4 pence on Jd. vermilion, surch. black 9 1 rupee, carmine *9 4 ...... B (4d. reversed) 10 8 annas, grey 11 1 rupee, „ PROTECTORATE. 1891. Similar to preceding, design somewhat Same as preceding, surcharged “ Protectorate," in larger. Colour on thin white paper ; perf. 14. small black Roman letters, as well as “ British 12 2 rupees, red brown Bechuanaland, etc." 13 3 „ deep violet A on current English postage. 14 4 „ blue 1 4 penny, vermilion, surch black 2 15 5 1. dark green On pence and shillings Patent types, value sur , BRITISH GUIANA. charged in small black figure. Currency: Dollar (4s. 2d.) = 100 cents. B wmk. orb. 3 1 penny, lilac, surch. black INLAND REVENUE. 4 2 pence, „ „ — Palm tree in white oval, containing value below 5 3 in coloured Roman capitals, all enclosed in solid 6 4 .1 .< rectangular frame, enclosing : above, “ Inland 7 6 „ „ below, “ Revenue"; left, British; right, Guiana C wmk. V.R. (script). in white block letters on solid ground. Figures 8 1 shilling, green, surch. black of value in angles in coloured type on white g 2 shillings, „ „ ground. Spandrels tilled in with ornamentations. 10 2 ,, 6p., „ ,, Colour on yellowish wove paper ; imperf. n 5 .1 -t 1 I dollar, black 2 2 dollars, orange brown D Type of Bankruptcy, wmk. two orbs 3 3 11 brown (sideways). 11 green 13 1 pound, lilac, surch. black 4 4 5 5 .. grey 14 5 pounds, „ „ b 6 „ yellow bistre E value surcharged in red. 7 7 11 lilac 15 1 penny, lilac, surch. black and red 8 8 11 ultramarine 16 2 pence, ,, ,, „ 9 9 11 deep yellow 17 3 >. .. .. - 10 10 11 violet mauve td 4 t, ,, t, t* 11 12 ,, deep orange *9 d „ ,, ,, ,, 12 16 11 deep blue 1890. Provisional. Half-penny surcharged four *3 20 11 carmine pence in black Roman letters. . *4 30 11 deep green 20 4 pence on Jd. vermilion, surch. black 15 40 11 rose lilac i t 4 •> ” 4d- t> ,, ,, July, 1871. Same as preceding ; (4

34 4 dollars, green 89 1 dollar, green, surch. black 35 5 grey 90 2 dollars, „ „ 36 6 vellow bistre 9 * 3 .. .. 37 7 ,, lilac 92 4 » .» I* 38 , 8 ., ultramarine 93 3 ». >» 11 „ deep yellow 39 9 N.B.— There is no doubt but that several of the 40 1 10 „ violet mauve above values were printed on the same sheet; 1 12 „ deep orange 4 ‘ possess specimens of the 8> and $5 together below 16 „ ,, blue 42 each other with the perforations intact, and I learn 20 43 „ carimne that the 82 and 83, also exists. 44 35 48 i> „ red poses. Colour on white wove perf. 14; 106 72 t* ,, bistre Crown and CC. 107 96 1. „ carmine 61 I cent, grey black October, 1888. Same as preceding, except that 62 2 cents, orange the upper label only contains the word “ Revenue” 63 4 ,, ultramarine in coloured block type in straight line; the value 64 6 ,, brown at the foot is on white ground. Colour on white 65 8 ,, carmine wove paper ; perf. 14; Crown and C.A. 66 12 ,, lilac 108 2 dollars, 40c., green and violet 67 24 „ green tog 4 „ 80c., ,, blue 68 48 ,, red brown 110 9 „ ,, deep orange 69 96 ,, bistre h i 12 „ „ carmine 1882. Same as preceding; perf. 14 ; Crown and N .B.— M. Moens chronicles these in 1889, but I CA. possess the 82. 40c,, obliterated 26th October, 1888. 1 cent, grey black 7“ 1890. Issue 1889-1890 surcharged one cent in red 2 cents, orange 7 1 Roman letters, old value obliterated by two bars. „ ultramarine 72 4 112 1 cent on j)t green and red 6 „ brown 73 1 .. 82 „ 74 8 „ carmine ” 3 114 t „ 75 12 „ lilac n 83 76 „ green 115 1 „ 11 84 M 24 116 ? 1 77 48 „ red brown ii 85 .1 78 96 „ bistre ? SUMMARY JURISDICTION. 1888-9. Same as preceding, but colours changed — ? Goddess o f Justice on shaded ground with in and value left o u t; surcharged “ Inland ” above, scription “ Fiat Justitia " above in coloured block and “ Revenue” below—value in centre in black type in shaded riband, and value below in coloured block letters. Colour on white wove paper; block letters in curved line, all enclosed in double perf. 14; Crown and CA. lined large oval, containing: above, “ Summary 79 1 cent, lilac, surch black Jurisdiction” ; below, “ British Guiana” (with 80 2 cents *1 1 ornamentations between) in white block letters on 81 3 tt *1 ♦ solid ground ; spandrels filled in with ornamenta 82 4 it 1 tions, in the centre of which is the value in 83 6 ft tt ♦ figures on solid ground enclosed in small white 84 8 n 1» 1 circles. The design is enclosed in ornamental 85 10 4 rectangular frame. Colour on white wove paper ; 86 20 ti »» t imperf. 87 40 it it » 1 12 cents, orange 88 72 »1 it t 2 1 6 n ‘ 32 Philatelic Journal of G reat Britain. May i , 1891.

3 24 cents, ? 1 50 cents, violet 4 48 It ? 2 1 dollar, red 60 5 ft deep blue 1886-7. Similar to preceding, different design for 6 72 t! vermilion each value, colour on white wove paper; perf. 14. 7 96 It orange 3 25 cents, blue grey ;i M arch 5, 1S66. Same as preceding; perf. 4 50 „ violet «2i, 13. 5 1 dollar, red 8 12 cents. orange (shades) 6 2 dollars, olive green 9 10 II green Same imperforated. 10 24 »t black 11 48 It violet 7 25 cents, blue grey 8 50 „ violet 12 48 »1 carmine g 1 dollar, red 60 It pale blue 13 10 2 dollars, olive green 14 72 It vermilion 15 72 It yellow brown 1887. Provisional Values of 1883 and 1886 Postage, 16 96 II lilac surcharged, “ and Revenue ’’ horizontally in A u g u st 1, 1875. Same as preceding; perf. io. black Roman letters. Colour on white wove paper; perf. 14. 17 12 cents,, orange 18 16 )» green ? n £ cent, lilac-rose, perf. 12 19 24 It black 12 10 cents, blue perf. 14 20 48 11 violet 1886-7. Provisionals Postage values of 1883, sur 21 48 t! carmine ? charged in black letters, in three horizontal lines 22 60 cobalt blue “ Revenue ” and value. Colour on white wove 23 72 tt vermilion paper ; perf. 14. yellow brown 24 72 II 13 3 on 4 cents, rose 96 lilac 25 tl 14 5 O'1 8 „ green A p ril 1, i 879- Same as preceding; perf. 15. 15 10 on 50 ,, violet 26 12 cents, orange (shades) 1887. Arms of Company in centre of design ; with 27 16 tl green ? above, in curved scroll, 11 British North Borneo ” 2 8 24 ,, black in white block letters on solid ground ; below, 29 48 tl carmine in curved riband, “ Postage and Revenue ” in 3° 60 II ultramarine (shades) 'I similar type, with value immediately below in 31 72 vermilion coloured block letters on straight line, square 32 72 ,, yellow brown ornamentations in angles. Colour on white wove 33 g6 lilac paper; perf. 14. ? Same as preceding. Colour on azure wove 16 3 cents, lilac paper; perf. 10. 17 5 .. grey 34 60 cents, blue on azure 1888. Same as preceding, type re-made, inscriptions 1 1883. Same as preceding, colour on white smaller. Colour on white wove paper ; perf. 14. wove paper; perf. 14 ; wmk., Crown and CA 18 25 cents, blue grey ' 35 ? 12 cents, orange Same imperforated. 36 ? 72 ,, vermilion 19 25 cents, lilac grey 37 ? 72 „ „ on azure 1889. Type of 1887. Colour on white wove February, 1888. Same as preceding, printed in paper; perf. 14. aniline colours, colour on white wove paper ; perf. 14 ; wmk., Crown and CC. 20 5 dollars, violet 38 12 cents, orange 21 10 „ brown 39 16 „ green (not issued yet) 1890. Type of 1887. Colour on white wove paper; 40 24 1. black „ perf. 14. 41 48 ,, carmine ' 22 i cent, rose 42 60 ,, light blue 23 1 ,, orange 43 64 „ dark ,, 24 4 cents, carmine 44 72 - deep orange 25 8 1. green 45 96 „ lilac 26 10 ,, blue BRITISH NORTH BORNEO (COMPANY). Provisional, surcharged Two C e n t s in two lin e s in carmine Roman letters ; perf. 13J, Currency: 100 cents = r dollar = 4/2 27 2 cents on 25 cents, blue grey, surch. REVENUE. carmine 1884. Arms in various designs, above, value 28 8 cents on 25 cents, blue grey, surch. incurved in line in coloured block letters, with in carmine scription immediately below “ North Borneo” in POST CARDS. white Roman Capitals on solid ground, enclosed in curved band, value in large white numerals 1889. Ornamented Card, stamp to right, arms to surrounded by floral ornamentations in upper left. Colour on white. angles; below, “ Postage and Revenue ” in 1 1 cent, orange white Roman Capitals on solid ground in curved N-R*-—As the stamp on the card contains the band with value in letters and figures below. inscription “ Postage and Revenue ” I chronicle it Colour on white wove paper, perf, 14. Engraved although at the same time I fail to see how the by Messrs. Blades, East and Blades. same can be used for Revenue purposes. J u n e i , 1891. Revenue Stamp C atalogue 33

CANADA. Profile of Victoria to left, on solid groun, in Currency: dollar (4s. 2d.) mm 100 cents. double lined octagonal frame. Above, “ Bill Stamp ” in white Roman Capitals on solid BILL STAMPS. ground in curved riband, with value in upper AugUBt 23rd, 1864. Profile o f Victoria (Heath angles in white figures on coloured ground, die) to left on horizontally lined ground, enclosed enclosed in small circles; below, “ Canada ” and in various double lined frames, containing above, value in Roman Capitals, on coloured ground, in “ Bill Stamp ” ; below " Canada,” in white two lines; the remainder of design is filled in Roman Capitals on solid ground:— ground with ornamentations. Colour on white wove work composed of crossed diagonal lines, with paper; perf. 13$. value in white figures in upper angles;— all en to cents, blue closed in single lined frame. At foot, value in 44 20 „ „ white Roman Capitals on solid ground in straight 45 line, the entire design surrounded by single lined 46 3° 11 *1 border. Colour on white machine wove paper; 47 40 »i 11 48 perf. i2 j ; 13 ; 134 ; 12& x 13 ; iz£ x 13* I 13 * *3}. 5° i» »i yellow gum. Same as preceding; perf. 12. 1 1 cent, blue , 49 10 cents, blue 2 2 cents, „ 5° 2° „ „ 3 3 it 11 1 5* 30 „ vermilion 4 4 it «i 52 40 „ blue 5 5 n 11 53 50 .. I- 6 6 1* 1» Larger dimensions. Profile of Victoria to left, on 11 M 7 7 horizontally lined ground, in double lined garter; 8 8 II 11 containing above, •* Bill Stamp” ; below, “ Canada" >1 >1 9 9 in white Roman Capitals on coloured ground ; in 10 10 II 11 upper angles value in figures on coloured ground, 11 20 II 11 enclosed by ornamental frame with value between 12 11 11 30 in white Roman Capitals ; below, value in similar 40 11 11 x3 letters, in curved ornamental frame. Colour on 11 II *4 5° white wove paper; perf. 12. Similar design, but larger. 54 1 dollar, green with vermilion frame 15 I dollar, blue 16 2 dollars, blue 55 1 „ vermilion, with green frame (error) 17 3 11 II N.B.-—M.M. Moens and Roussin chronicle this ■ 56 2 dollars, lilac, with vermilion frame issue as perf. 14, but so far, I have not succeeded in 57 3 »i blue, „ ,, n finding a single specimen with this perforation. 1868. Half portrait to left of Victoria, in widow’s Same as preceding, imperforated. weeds, on shaded ground, in double lined frame. 18 i cent, blue Above, “ Canada ” in Roman Capitals on coloured 2 cents, „ ground, in arched frame, with figure of value in x9 upper angles. Below, '* Bill Stamp ” and value 20 3 II II in Roman Capitals, on coloured ground, in two 21 4 II 11 lines. Colour on white wove paper ; perf. 12. 22 5 11 11 23 6 11 11 58 I cent, ®4 7 II <4 59 I 11 vermilion (error) 25 8 11 11 60 2 cents, II 26 9 II It 61 2 11 brown (error) 27 10 II II 62 3 !1 green (shades) 28 20 11 11 63 4 11 brown 29 30 II II 64 5 11 vermilion 3° 40 11 11 65 6 11 green (shades) 3 X 50 11 11 66 7 11 vermilion 32 1 dollar, blue 67 8 brown 33 2 dollars, ,, 68 9 • 1 green (shades) 34 3 II It The Dominion Ph End 1865 Profile of Victoria to left, on solid being in possession of Mr. Fred Burnett, of ground, enclosed in double lined oval; above, Brantford, the 20 cents on laid paper ; perf. 12. Canada Bill Stamp” in two lines in curved 69 10 cents, blue, (laid paper) riband ; value in lower angles in white figures on 70 • 20 „ „ „ solid ground; below, value repeated in white Roman Capitals. Engraved by the American Similar profile to preceding, in double lined circle; Bank Note Co., N.V. Colour on white wove above ‘‘ Canada Bill Stamps” in Roman Capitals on coloured ground, in curved label; below value paper; perf. 12. 1 cent, red in figures at each side on coloured ground in 35 ornamented frames; beneath which is value in 2 cents, II 36 straight line in white Roman Capitals on coloured 37 3 It 11 ground ; the remainder of design is filled in with II 38 4 11 ornamentations. Colour on white wove paper; 39 5 II tl 40 6 11 perf. 12. 11 71 10 cents, blue, (shades) 11 11 4T 7 72 20 11 ti 42 8 • 1 11 43 9 It It 73 3° i» •» h 34 Philatelic Journal of G reat B ritain. JUNB 1,

74 40 cents, blue, (shades) oval, with “ Canadian Inspection ” above and 75 5° ...... below in coloured block letters. Across the letters “ TR two diagonal oblongs, containing Larger design to preceding. Similar profile in " Gravity and Flash," across “ LE ” *• gallons ” double lined garter containing “ Canada ” above, and 11 188 ” in two diagonal oblongs, and across “ Bill Stamps ” below in Roman Capitals on the letter “ M ” three oblongs, containing coloured ground. In upper angles value in figures “ Gross, Tare and Nett.” All in Italics on white on coloured ground, enclosed in ornamented gronnd. At foot “ Inspected at" and “ Inspector," frames with “ Dollar ” or “ Dollars ” between colour on unwatermarked white paper ; perf. 13, in coloured Roman Capitals on white ground. Lelow value in curved line in Roman Capitals on 1 no value, blue coloured ground. Colour on white wove paper; 2 ,, red perf. 12. L A W STAM P. 76 1 dollar, black, frame blue 77 2 dollars, vermilion, „ black, (error) ? 1876-1882. Crowned bust of Victoria to left, on 78 2 „ black, ,, vermilion shaded ground, in pearled border, with ban 79 3 » .. .. green, (shades) deroles immediately above and below containing 80 3 „ „ ,, blue “ Canada ” and “ Law Stamp ” respectively in white shaded Roman Capitals. At each ex Same as preceding, imperforated. tremity of design ornamental oblongs containing 81 1 cent, vermilion value in large white shaded numerals, and engine 82 3 cents, green turned rosettes at each side of values. Immedi 83 1 dollar, black, frame blue ately beneath the inscription, “ Law Stamp,” a Same as preceding, on thin white wove paper; shaded scroll, reserved for order number, in perf. 12. carmine, with value in small coloured Roman 84 1 dollar, black, blue frame Capitals in ornamental curved banderole below. 85 2 dollars, ,, „ orange The whole enclosed in an upright rectangular 86 3 „ „ „ green (shades) rope frame. Colour on stout wove paper; perf. 12. The act authorizing the collection of this tax, was 1 10 cents, blue and crimson repealed in 1882. 2 20 ,, ,, ,, GAS INSPECTION. 3 | 25 >* ■ i» 4 5° • > » .. Used on certificates issued by the Inspector, certify 5 1 dollar, „ ,, ing to the correctness of the Meter. 6 5 dollars, „ „ 1875. Upright rectangle, in centre of which is a space, with ornamented border reserved for the LIQUEURS. control number. In upper half, large crown, on 1884. Riband 123 + 10 mm. with ground work of horizontically lined ground, with “ Gas ” in engine turned lines, with crown in centre Roman Capitals on solid ground immediately on plain ground. Inscription “ Bottled under below. In lower half, value in white figures on manufactured during year named— Excise super solid ground enclosed in frame, above. “ In vision on manufacturers label attached.” spection ” in straight line in Roman Capitals on 1 black (1 cent.) coloured ground. Large rosettes in angles, engine turned ground work. The control number SEAL LABEL. is in vermilion. Colour on white wove paper; Large rectangle containing “ Excise Seal Label,’’ perf. 12. on engine turned ground work, profile of Victoria 1 1 cent, blue, red control No. to left. Colour on white paper, 2 2 cents, ,, „ 1 value not indicated, red 3 5 -i t* n 4 25 ,, ,, ,, 1878. Similar rectangle containing " Lack Labe^ E xcise" in centre, profile of Victoria at each side. 5 5® t* t» n 6 1 dollar, blue, red control No. Colour on white paper. 7 t ,, 50c* ,, ,, 2 value not indicated, blue 8 2 dollars, „ ,, 9 3 »t •, », TELEGRAPHS. to 4 >! H >» PACIFIC RAILWAY COMPANY. 1876. Same as preceding, 19^ + 52 mm. 1887. New hemisphere on horizontally lined 11 5 dollars, blue, red control No. ground, in double lined circle, enclosing above: 12 10 „ „ „ “ Canadian Pacific Railways ” in white block letters; below “ Telegraph ” in white Roman INSPECTIONS. Capitals, both on solid ground. White shield containing date, bisecting circle between inscrip INSPECTION PETROLEUM (i m p o r t e d ). tions, containing “ 18” and “ 87” in coloured Large oblong riband 197 x 44 mm,containing the word figures above. “ Frank ” in white block letters “ Petroleum ” diagonally across in large shaded on solid ground with horizontally lined cartouche, ornamental Capitals in netted ground; above to left reserved for order number immediately below “ Imported” in graduating white block letters. To ornamentations at each side : at foot “ compli right, ” This label must be destroyed when the can mentary ” in white block letters, on solid ground, is empty under penalty provided by Law— 49, Vic. with horizonially lined cartouche, immediately cap. 102, sec. 27,” in two lines in Italics on white above reserved for signature, Chas. R. Hosmer, ground. The centre of the letter “ O ” contain Manager. All enclosed in rectangular lined ing profile of Victoria to left on shaded ground in form. ^ Engraved and printed by the British J une i , 1891. Revenue Stamp Catalogue. 35

American Bank Note Co. Black on coloured 1889. Large figures in engine turned oval; above, paper; perf. 12. “ Canada," below, curved, Cigarette ; at top, 1 value not indicated, black on white “ Series 1889,” with figures in upper angles. Colour on white paper; perf. 12. 1888. Same as preceding, dated. 5 5 cigarettes, black 2 value not indicated, black on cream 6 to „ „ i88g. Same as preceding, dated. 7 20 .. .. 3 value not indicated, black on cream CIGARETTE RIBANDS. 1890. Same as preceding, dated. 1883. Riband of engine turned ground work, hav 4 value not indicated, black on cream ing in its centre “ Canadi ” one-tenth (fortieth) pound. Tobacco in . . . letters. Colour on GREAT NORTH WESTERN TELEGRAPH white paper; perf. 12. • COMPANY. 1 Jib., black 2 A 'b-. •> Env., 1890. Large double lined curved riband, 3 A lb - „ containing inscription as above, in white block letters on solid ground, enclosing in smaller SNUFF. letters “ of Canada” with “ Frank, No.” in two 1885. Beaver to right in oval, enclosed in orna lines enclosed, Roman Capitals on horizontally mental broken frame, containing both in white lined ground, control number in red, all on shield. Roman Capitals above “ Canada,” below “ Snuff;" In upper angles, date in white figures with “ The" with double lined circles, containing weight in in white Roman Capitals between. Below “ com coloured type—to left “ Series ;” to right of 1885. mentary ” in small white block letters on solid Colour on white paper. ground in curve, with ornaments in angles— 1 Alb-, black immediately above “ Signature ” and “ V P M, 2 Jib., ,, general manager" in miniature coloured block 1883. Riband; Beaver to right and weight to left, letters, colour on white paper; perf. 12. dated, inscription “ Twenty pounds Snuff, over 1 no value, pale blue io°/„ moisture.” Black on wh te paper; perf. 12. 3 20 pounds, black . TOBACCOS. TOBACCO.— BONDED REMOVAL. CIGARS. ? Upright oblong, containing on an ornamental B a n d s f o r C ig a r B o x e s . crossed ground. “ V .R .’ in double lined white block ? Engine turned design with profile to left of letters, with inscription across in three lines, Victoria, inscription, “ Canada Excise Tobacco.” “ Excise, Bonded Removal, Permit Stamp,” the first and third lines in coloured block letters and 1 black, without A in centre the third in Roman letters. Above: Royal Arms, 2 red, with A „ below : “ No.” plug, “ Box " (or Caddy) and 3 black ,, „ Canada in block letters in three lines. Thick Similar to preceding ; inscription, “ Canada Cus single lined border, ornaments in angles. Colour toms.” on yellow paper; perf. 12. 4 black, without A in centre 1 no value— vermilion (“ Box ") 5 „ with A „ 2 .. „ (“ Caddy ” ) 1883. Riband on engine turned ground, having a TO RACCO.— EXCISE. figure at one extremity and a beaver at the August 1st, 1864. Arms, with V.R. at each side- other. Colour on white paper; perf. 12. Excise above, Canada below, in Roman Capitals, 6 black ( 50 cigars) Colour on white paper; perf. 12. 7 » ( to o 1. ) 1 black, 49x157 Engine turned riband with figure 1 at extremities. 2 „ 49x316 Left, “ Canada Tobacco,” in Roman Capitals ; 3 49 x 7°7 centre, one pound in similar type ; right, beaver. Inscription in centre in eight lines, surrounded by a Black on white paper ; perf. 12. large garter, surmounted by a crown in a square. 8 1 pound, black Letter D at each side, with 27 and 28 Viet., Tobacco, Cap. Ill, above; and “ Excise Tobacco” CIGARETTES. immediately below. Colour on white paper. 1880. Riband, 50 x 120 mm, divided into three 4 green on plain white paper sections; left, “ Cigarettes” and control number; 5 „ „ azure laid „ centre, "Inland Revenue Act, 1880;” right, name Similar to preceding, with inscription in seven lines. of district. Colour on white paper; perf. 12; wink, large letters as before 6 green on blue laid paper 1 iV'b.i black Same as preceding, inscription in eight lines, with letter D at each side. 1886. Weight in figures in various frames, inscrip 7 green on plain white paper tions, “ Canada,” “ Cigarettes,” and “ Series of 1886,” in various kinds o f letters. Colour on Similar to proceeding but inscription in seven lines. white paper; perf. 12. 8 green on plain white paper 2 A lb., blue D ecem ber 12th, 1867. Same as preceding, with 3 A lb., „ altered date, inscription in seven lines. 4 Alb., black 9 green on plain white paper 34 Philatelic Journal of G reat Britain. Jums I, 1S91.

74 40 cents, blue, (shades) oval, with 11 Canadian Inspection ” above and 75 5° ,, „ below in coloured block letters. Across the letters “ TRV two diagonal oblongs, containing Larger design to preceding. Simitar profile in “ Gravity and Flash," across “ LE " “ gallons " double lined garter containing “ Canada ” above, and “ 188 ” in two diagonal oblongs, and across “ Bill Stamps ” below in Roman Capitals on the letter “ M ” three oblongs, containing coloured ground. In upper angles value in figures “ Gross, Tare and Nett." All in Italics on white on coloured ground, enclosed in ornamented gronnd. At foot “ Inspected at ” and “ Inspector," frames with “ Dollar” or “ Dollars” between colour on unwatermarked white paper; perf. 13. in coloured Roman Capitals on white ground. Lelow value in curved line in Roman Capitals on 1 no value, blue coloured ground. Colour on white wove paper; 2 „ red perf. 12. L A W STAM P. 76 1 dollar, black, frame blue 77 2 dollars, vermilion, ,, black, (error) ? 1876-1882. Crowned bust of Victoria to left, on 78 2 ,. black, ,, vermilion shaded ground, in pearled border, with ban 79 3 „ „ „ green, (shades) deroles immediately above and below containing 80 3 „ „ „ blue “ Canada ” and “ Law Stamp ” respectively in white shaded Roman Capitals. At each ex Same as preceding, imperforated. tremity of design ornamental oblongs containing 81 1 cent, vermilion value in large white shaded numerals, and engine 82 3 cents, green turned rosettes at each side of values. Immedi 83 1 dollar, black, frame blue ately beneath the inscription, “ Law Stamp,” a Same as preceding, on thin white wove paper; shaded scroll, reserved for order number, in perf. i2. carmine, with value in small coloured Roman 84 1 dollar, black, blue frame Capitals in ornamental curved banderole below. 85 2 dollars, „ ,, orange The whole enclosed in an upright rectangular 86 3 „ „ ,, green (shades) rope frame. Colour on stout wove paper; perf. 12. The act authorizing the collection of this tax, was 1 10 cents, blue and crimson repealed in 1882. 2 20 ,, ,, ,, GAS INSPECTION. 3 25 ...... 4 SO ,1 I, II Used on certificates issued by the Inspector, certify 5 t dollar, „ „ ing to the correctness of the Meter. 6 5 dollars, „ „ 1875. Upright rectangle, in centre of which is a space, with ornamented border reserved for the LIQUEURS. control number. In upper half, large crown, on 1884. Riband 123+10 mm. with ground work of horizontically lined ground, with “ Gas ” in engine turned lines, with crown in centre Roman Capitals on sojid ground immediately on plain ground. Inscription “ Bottled under below. In lower half, value in white figures on manufactured during year named— Excise super solid ground enclosed in frame, above. “ In vision on manufacturers label attached.’’ spection ” in straight line in Roman Capitals on 1 black (t cent.) coloured ground. Large rosettes in angles, engine turned ground work. The control number SEAL LABEL. is in vermilion. Colour on white wove paper; Large rectangle containing “ Excise Seal Label," perf, 12, on engine turned ground work, profile of Victoria 1 1 cent, blue, red control No. to left. Colour on white paper, 2 2 cents, „ „ 1 value not indicated, red 3 5 >> >> » 1878. Similar rectangle containing “ Lack Labe* 4 25 ,, ,, ,, Excise ” in centre, profile of Victoria at each side. 5 5° it i» 6 1 dollar, blue, red control No. Colour on white paper. 7 1 „ 50c. „ „ 2 value not indicated, blue 8 2 dollars, „ ,, 9 3 •> •. 1. TELEGRAPHS. to 4 •* .. 11 PACIFIC RAILWAY COMPANY. 1876. Same as preceding, 19J+52 mm. 1887. New hemisphere on horizontally lined ti 5 dollars, blue, red control No. ground, in double lined circle, enclosing above: 12 10 „ „ „ “ Canadian Pacific Railways" in white block letters; below “ Telegraph” in white Roman INSPECTIONS. Capitals, both on solid ground. White shield containing date, bisecting circle between inscrip INSPECTION PETROLEUM (i m p o r t e d ). tions, containing “ 18” and " 8 7” in coloured Large oblong riband 197 x 44mm,containingthe word figures above. “ Frank " in white block letters “ Petroleum " diagonally across in large shaded on solid ground with horizontally lined cartouche, ornamental Capitals in netted ground; above to left reserved for order number immediately below “ Imported" in graduating white block letters. To ornamentations at each side: at foot “ compli right, “ This label must be destroyed when the can mentary " in white block letters, on solid ground, is empty under penalty provided by Law— 49, Vic. with horizonially lined cartouche, Immediately cap. 102, sec. 27,” in two lines in Italics on white above reserved for signature, Chns. R. Hosmer, ground. The centre of the letter “ O " contain Manager. AH enclosed in rectangular lined ing profile of Victoria to left on shaded ground in form. ^ Engraved and printed by the British J une i , 1891. Revenue Stamp Catalogue. 35

American Bank Note Co. Black on coloured 1889. Large figures in engine turned o val; above, paper; perf. 12. “ Canada,” below, curved, Cigarette; at top, 1 value not indicated, black on white “ Series 1889,” with figures in upper angles. Colour on white paper; perf. 12. 1888. Same as preceding, dated. 5 5 cigarettes, black 2 I \ value not indicated, black on cream 6 10 „ „ 1889. Same as preceding, dated. 7 20 1. .. 3 value not indicated, black on cream CIGARETTE RIBANDS. 1890. Same as preceding, dated. 1883. Riband of engine turned ground work, hav 4 value not indicated, black on cream ing in its centre “ Canada” one-tenth (fortieth) pound. Tobacco in . . . letters. Colour on GREAT NORTH WESTERN TELEGRAPH white paper; perf. 12. COMPANY. 1 Jib., black 2 T’olb-. Env., 1890. Large double lined curved riband, 3 *\ilb‘t n containing inscription as above, in white block letters on solid ground, enclosing in smaller SNUFF. letters “ of Canada” with “ Frank, No.” in two 1885. Beaver to right in oval, enclosed in orna lines enclosed, Roman Capitals on horizontally mental broken frame, containing both in white lined ground, control number in red, all on shield. Roman Capitals above “ Canada,” below “ Snuff;” In upper angles, date in white figures with “ The” with double lined circles, containing weight in in white Roman Capitals between. Below “ com coloured type—to left " Series ;" to right of 1885. mentary " in small white block letters on solid Colour on white paper. ground in curve, with ornaments in angles— 1 •j'jlb., black immediately above “ Signature” and “VPM, 2 Jib., ,, general manager” in miniature coloured block 1883. Riband; Beaver to right and weight to left, letters, colour on white paper; perf. 12. dated, inscription “ Twenty pounds Snuff, over 1 no value, pale blue io°/„ moisture." Black on wh te paper; perf. 12. 3 20 pounds, black • TOBACCOS. TOBACCO.— BONDED REMOVAL. CIGARS. ? Upright oblong, containing on an ornamental B a n d s f o r C ig a r B o x e s . crossed ground. “ V .R.' in double lined white block ? Engine turned design with profile to left of letters, with inscription across in three lines, Victoria, inspription, “ Canada Excise Tobacco.” “ Excise, Bonded Removal, Permit Stamp,” the first and third lines in coloured block letters and 1 black, without A in centre the third in Roman letters. Above: Royal Arms, 2 red, with A „ below: “ No.” plug, “ Box ” (or Caddy) and 3 black ,, ,, Canada in block letters in three lines. Thick Similar to preceding ; inscription, “ Canada Cus single lined border, ornaments in angles. Colour toms.” on yellow paper ; perf. 12. 4 black, without A in centre 1 no value— vermilion (“ Box ” ) 5 „ with A „ 2 „ „ (“Caddy") 1883. Riband on engine turned ground, having a TOBACCO.—EXCISE. figure at one extremity and a beaver at the A u g u st 1st, 1864. Arms, with V.R. at each side. other. Colour on white paper; perf. 12. Excise above, Canada below, in Roman Capitals, 6 black ( 50 cigars) Colour on white paper ; perf. 12. 7 .. (too >. ) 1 black, 49 x i 57 Engine turned riband with figure 1 at extremities. 2 „ 49x316 Left, “ Canada Tobacco,” in Roman Capitals ; 3 ,, 49 X 707 centre, one pound in similar type ; right, beaver. Inscription in centre in eight lines, surrounded by a Black on white paper ; perf. 12. large garter, surmounted by a crown in a square. 8 1 pound, black Letter D at each side, with 27 and 28 Viet., Tobacco, Cap. Ill, above; and “ Excise Tobacco" CIGARETTES. immediately below. Colour on white paper. 1880. Riband, 50 x 120 mm, divided into three 4 green on plain white paper sections; left, “ Cigarettes” and control number; 5 „ „ azure laid ,, centre, “ Inland Revenue Act, 1880;” right, name Similar to preceding, with inscription in seven lines. o f district. Colour on white paper : perf. 12 ; wmk, large letters as before 6 green on blue laid paper 1 I'clb-t black Same as preceding, inscription in eight lines, with letter D at each side. 1886. W eight in figures in various frames, inscrip 7 green on plain white paper tions, “ Canada," “ Cigarettes,” and “ Series of 1886," in various kinds of letters. Colour on Similar to preceeding but inscription in seven lines. white paper; perf. 12. 8 green on plain white paper 2 g'„lb., blue D ecem ber 12th, 1867. Same as preceding, with 3 A lb-* ■> altered date, inscription in seven lines. 4 T0,b*' b'a£k 9 green on plain white paper 36 Philatelic Journal of G reat B ritain. J une i , i8gi.

Similar to preceding, with crown and year. Colour Same as preceding, (Crown Excise, beaver 1868). white paper; perf. 12, wmk. EXCISE. 32 black jo black on white paper Same as preceding, with large A in centre of oval. Same, inscription in five lines. m black on plain unwatermarked white paper 11 black on plain white paper Same as preceding, colour on white wove paper; Same, perf. 12. perf. 12 ; (Crown Excise, beaver 1868). 13 black on salmon laid paper 34 red ' Same as preceding, wmk. “ Excise.” Same as preceding, on plain white unwatermarked 13 white paper paper. 35 red, perf. 10 ? Same as preceding; perf. 12, (wmk. EXCISE). 36 1. .. 12 14 white laid paper. Same as preceding, with space reserved for name of Same as preceding, inscriptions in six lines. ^town. 15 blue on blue laid paper 37 red, perf. 12 Same as preceding, inscriptions in four lines. Same as preceding, inscriptions in eight lines, excise replaced by “ Custom s;” perf. 10 (Excise Crown 16 blue on blue laid paper 1868 and beaver). Same as preceding, inscriptions in six lines ; perf. 12 38 blue on white paper (wmk. EXCISE). Same as preceding, inscriptions in seven lines. 17 white laid paper 39 , blue on plain white paper Same as preceding, perf. 12 (wmk. EXCISE). 40 „ wove „ „ 18 salmon laid paper 41 ,, plain „ „ large A in oval Same as preceding, inscriptions in four lines; perf, 42 ,, ,, ,» », ,» b H 12 (wmk. EXCISE), XXXI. Viet. Cap. VIII. Large engine turned ig salmon paper square, enclosing white oval, containing inscrip 20 white laid paper tions in eight lines, surmounted by profile of Victoria to left on horizontally lined ground, in Same as preceding, with act XXXI. Vic. Cap. VI„ oval fram e; at foot, Tobacco, with beaver below and inscriptions in six lines; pref. 12. (wmk. on shield. Colour on white paper ; perf. 10. EXCISE). (Crown Excise, 1861). Engraved by the British 21 white laid paper North American Bank Note, Co., Montreal and Same as preceding, inscriptions in four .lines; perf. Ottawa. 12 (wmk. EXCISE). 43 black 22 white laid paper Same as preceding on plain white paper; perf. 10. 27 and 28 Victoria, Cap. III., Garter in a losenge, 44 black containing EXCISE in centre, inscription in nine lines, Black on coloured paper; perf. 12 Same as preceding, with octagonal centre, colour (EXCISE). on white wove paper (beaver, Crown, Excise, 23 black on salmon paper 1867). Same, inscription in eight lines. 45 black 46 red 24 black on salmon paper Same as preceding, Excise replaced by “ Customs,” Similar to preceding, Excise in centre, replaced by inscriptions in six lines; colour on white paper; “ Customs.” inscriptions in seven lines. Colour perf. 10 ; order number red. on coloured paper; perf. 12 (EXCISE). 47 blue 25 blue on salmon paper Same as preceding, inscriptions in five lines, order Large rectangle 53 x 488 mm, containing in centre number red. losenge enclosing garter, similar to preceding, in 48 blue scriptions in nine lines, colour on white laid paper, perf. 13 ; crown. Same as preceding, with octagonal centre, inscrip tions in six lines with additional words below, 26 black on white, laid paper Excise Caddy, Tobacco Caddy in large Roman Same as preceding, inscription in eight lines. capitals, colour on white laid paper; perf. 10. 27 black on white, laid paper (Licence, Excise, 1867), order number blue 28 green on salmon „ 49 red Same as preceding; “ Excise” replaced by “ Cus 50 black toms.” Same as preceding, Excise instead o f Customs, 29 blue on white laid paper order number blue. Same as preceding, inscription in seven lines. 51 black 30 blue on white laid paper 52 red Large rectangle 43 X 488 mm, containing oval cen Same as preceding, but smaller, 37X50 mm, tre with inscriptions in eight lines, surmounted inscriptions in four lines, Excise, etc., as before, with profile to left of Victoria on horizontally order number red. Colour on plain white paper; lined ground in oval frame, outside inscriptions as perf. 12. as before. Excise Tobacco License, etc,, engine turned lined ground work and border. Colour on 53 blue white laid paper ; perf. 12 ; (Excise 1867I. January, 1876. Upright rectangular design 59 x 31 black 114 mms; above St. George and Dragon on ver- J u m i , 1891. Revenue Stamp Catalogue. 37

tically lined ground, surmounted by banderole, 75 Jib., red, control No. blue containing “ XXXI V iet, Cap. VIII ” on vertically 76 4'b-, „ II 11 If lined ground, with “ Canada Excise" in large 77 rib., „ II 11 It white Roman Capitals in curved ornamented riband, immediately underneath Rose, Thistle Same as preceding but larger size, no watermark. and Shamrock ornamentations at each side. 78 sib., black, control No. blue Centre: Large engine turned square frame, inscrip 79 iolb., „ 11 II II tions in eight lines, ground work composed of So 151b., „ II 11 U crossed lines, “ Caddy ” in large white Roman 81 5lb., red, 11 It 11

Capitals. Below; profile to left of Victoria on 82 rolb., „ II II it horizontal shaded lined ground in oval frame, sur 83 I5lb., „ >1 11 11 mounted by large ornamentation, containing Tobacco in targe white Roman Capitals. Colour Same as preceding, watermark as before. on plain white paper; perf. 12 : Engraved by the 84 5lb., black,, control No. blue British American Bank Note Co., order number 85 rolb., „ »1 It tt black. 86 151b., „ 11 11 11 54 red 87 5lb., red, 11 It It 55 black 88 rolb., „ •> 1 11 11 Same as preceding, wmk. large letters across the 89 i 5*b., „ 11 11 11 sheet, order number black. Same as preceding. Colour on white wove paper, 56 red watermark, Crowns; perf. 12. 57 black 90 51b., brown, control No. blue ? January, 1875. Similar to preceding, except gr rolb., „ „ „ „ centre which is circular instead of square, con 9* i 5lb., „ „ „ „ taining the word Boxes in large white Roman Capitals. Colour on plain white paper; perf. 12. 1883. Oblong design, 101x52 mm. In left upper Same engravers. angle profile of Victoria to left, in oval fram e; 58 red in right lower angles 10 TEN. Colour on white 59 black paper ; perf. 12 ; wmk. “ Canada Excise." 93 151b., black Same as preceding; wmk. large letters across the sheet. 60 red, control No. black TOBACCO. 61 black, „ „ blue Similar design, 115x63 mms, figures in angles, ? Similar design. In centre large white upright nine coupons at the left. Colour on white paper; elongated octagon containing “A 56 ” and in perf. 12. scription in six lines; “ Boxes,” or Caddy, in 94 iolbs., black large white shaded Roman Capitals diagonally 95 15 .. .. across; above, ” Canada Customs ” in large 96 20 „ „ white block letters in solid curved band ; below, 97 3° >1 *< “ Tobacco" in large white Roman Capitals 98 4° M >. engraved by the B.A.B. Note Co., Montreal. 99 5'5 .. >. Colour on white wove' paper ; rouletted ; wmk. 100 60 ,, ,, large letters. IOI 70 „ „ 62 blue Boxes, control number carmine Rectangular design, 62X115 mms, with engine 63 „ Caddy, „ „ ,, turned frame, profile to left of Victoria to left, Same as preceding, except series “ A 57 "; perf. 12. with inscription “ Canada Twenty Pounds” to 64 blue Boxes, control number carmine right in three lines. Colour on white paper; 65 „ Caddy, „ „ „ perf. 13. ? 1875. Oblong design, 48x64 mm. Above, in 102 2olbs., black centre, ornamental frame, reserved for control 1880. Riband 20x240 mms, “ Inland Revenue" number; at each side “ Canada Excise,” in in Roman Capitals in centre of oval, space with curved line, in large white Roman Capitals, with “ Canada Excise ” at each side in large white “ XXXI Viet., Cap. V III," in small black similar Roman Capitals. To left, “ Tobacco and type immediately below. Below, “ Tobacco ” in W eight,” to right, “ lb.” and space reserved for . large black shaded capitals; value in large numerals control number. Colour on white paper; perf. at each side, also in angles. Centre, engine turned r2, same engravers and watermark. ground work, with weight in large white letters; inscriptions in six lines and engraved as before. 103 t'Blb., black, control No. blue 104 tV lb*, „ ,, Colour on plain white paper ; perf. 12. i °5 Jib., „ 66 Jib., black, control No. blue 106 Jib., „ 67 Jib., ,, ,, 1* 107 Jib., „ 68 rib., ,, ,, 108 iib., „ b9 Jib., red, It »» 70 Jib., ,, »» If Same with legend, “ Reworked ” to right. 7* ilb., „ If ft 109 lb-, brown, control No. blue Same as preceding, watermark in large letters t 10 li t, across the sheet. m Jib., „ „ 72 Jib., black, control No. blue ttt Jib., ,, „ 73 41b •4 1» II II »t **3 41b., „ „ 74 lib., „ 1, „ „ i*4 *lb., „ „ 38 Philatelic Journal of G reat Britain. jun. 1,1*91.

Same as preceding, legend to left “ Canada leaf at foot, Tobacco in large coloured Roman Capi only.” tals in straight line. Colour on white paper; **5 tVb.,*Vb., bright green, control number blue perf. 12. a xi6 T^b., 1 no value, blue, control number carmine 117 fib., Riband, formed of three ovals engine turned ; at left, 118 41b., Tobacco ; centre, name of town; right control **g ilb., number. Colour on white paper; perl. 12. 120 ilb., 2 blue Same as preceding, legend to left, “ Canada Twist only.” WEIGHTS AND MEASURES. I2t — bright green, control no. blue Used on Certificates issued by the Inspector certi *22 rS^b. ,, „ ,, ,, fying to the correctness of the scales and weights. *23 2lbs. ,, ,, ,, „ September, 1876. Similar design to Gas Inspec Same as preceding, legend to left, “ Tobacco Cana- tion issue, colour on white wove paper; perf. 12. adien, En Torquette, in two lines to left; perf. 12. A registered number across the centre in red 124 ? — lb., bright green, control no. blue 1 1 cent, blue 125 ? tolbs., „ „ „ „ 2 2 cents, ,, *2b *lb., ,, ,, „ ,, 3 5 „ black 127 ? 2lbs., „ ,1 ,t t, 4 10 1. 1883. Large riband on white ground, weight in 5 *5 centre of design in coloured shaded Roman Capi 6 20 „ tals ; above, “ Canada ; ” below, “ Tobacco,” in 7 30 .. stout white shaded block letters on solid ground, 8 50 „ at each side large ornamented engine turned 9 1 dollar, lozenges, further out, white raised oblong tablets 10 x ,, socts, containing to left, “ Cancel here by stamp or 11 2 dollars, stencil;” to right, Adhesive Series of 1883, and B registered number across the top in red. control numbers in vermilion ; at each extremity, 12 5 cents, black four engine turned rosettes with weight in large white figures on solid ground in oblong, between 13 i| *° >. first and second rosettes from the centre', colour *4 *5 .. white machine wove paper ; perf. 12 ; no wmk. *5 20 .. *6 30 „ 128 aVlb., indigo blue, control no. vermilion *7 50 .. 129 i^jlb., 18 1 dollar, 130 jib., 19 r „ 50 cts, 131 41b,, 20 2 dollars, 132 jib., € registered number across the centre in 133 1 lb., blue. Design identical to riband of 1880, 20 x 240 mms, 21 5 cents, black containing large white oval with date, place for 22 10 „ signature, etc., with two large engine turned 23 *5 .. circles at each side, above “ Canada Customs ” in 24 20 „ curve, in large white block letters in solid ground 25 3° .. to right. Entry in small coloured block letters to 26 50 „ left, below weight denomination, colour on plain 27 1 dollar, whitepaper; perf. 12. 28 1 ,, 50 cts 134 iV b ., Prussian blue,Control No. carmine 29 2 dollars, Similar to preceding issue, rouletted. D registered number across the top in blue, 135 s'olb., black, control number blue 30 5 cents, black 13b iV b., „ 3* *0 ,, *37 ilb-, „ 32 *5 - 138 ilb., „ 33 20 „ 139 jib., „ 140 ilb., „ 34 3° .. 35 50 .. Same as preceding, with legend ” Reworked to 36 1 dollar, right; perf. 12. 37 1 50 cts, *4 * ,'»lb„ mauve, control number blue 38 2 dollars, 142 I’olb-, 1887 Same as preceding. *43 ilb., A registered number across the centre in *44 ilb., red. *45 ilb., 39 1 cent, black 146 ilb., 40 2 cents. „ B registered number across the top in red. TOBACCO CUSTOMS. 41 1 cent, black Upright engineturned lined frame, with outer edge 42 2 cents, „ scolloped. Above XXXI Vic., Cap. V III in curve, C registered number across the centre in and “ Canada CustomB ” in large Roman Capitals blue. in two lines, Beaver right in centre of design, 43 * cent, black with carmine control number immediately above; 44 2 cents, „ JUHE I, 1891. Revenue Stamp Catalogue. 39

D registered number across the top in blue of the riband is composed of engine turned work. 45 1 cent, black Colour on white paper, rouletted, no water mark. 46 2 cents, „ 1 black, L 3, control number blue ? Same as preceding, 2 vermilion, L 23, „ „ „ 47 no value, red MANITOBA. HAMILTON. LAW STAM P. TOBACCO. N ovem ber 10th, 1877. Arms of Great Britain above CF in large Roman capitals, surcharged Jan . 1876. Same as “ Canada Excise" of same 25 cents in large red figures across the centre of year. design, colour on yellow wove paper, imperf. j red, control number black ia 25 cents, black, surch. red 2 black 1879. Same as those of Ontario issue of 1871, with Same as preceding, wmk. large letters across the "M anitoba” substituted, surcharged in colour. sheet. Colour on white wove paper; white gum, perf. 12, 3 red, control number black C. F .—Consolidated Fund. 4 black 1 10 cents, green, surch. black ?Jan . 1875. Same as “ Canada Excise” same 2 20 ,, ,, ,, year ; water marked as before. 3 25 ,, ,, ,, 5 red, control number black 4 5® »i 11 11 6 black 5 1 dollar, „ „ 6 2 dollars, „ „ Same as “ Canada," oblong design 48 x 64 rams L. S.— Law Society. water marked as before. 7 10 cents, green, surch. blue 7 Jib-, black, control number blue 8 20 „ „ „ 8 jib., „ ,, ,, 9 25 „ ,, ,, 9 1 lb., „ ,, „ 10 5° n 11 11 10 Jib., red, „ „ 11 1 dollar, „ „ 11 Jib., „ „ „ 12 2 dollars, „ „ 12 ilb., ,, ,, ,, 1887. Same as preceding, w ith additional sur Same as preceding, but of larger size. charge. 13 5lbs., black, control number blue C.F. surcharged B.F. and (Bailiffs Fee) 14 iolbs., „ „ „ in red. 15 islbs.. „ „ „ 13 10 cents, green, surch. black and red 16 jibs., red, „ „ 20 „ ,, ,, 17 iolbs., „ „ „ 14 18 i^lbs,, ,, ,, ,, 15 25 ii n 11 16 11 11 11 1880. Same as “ Canadian Riband” of same year. 1 7 1 dollar, „ „ 19 ^frlb., black, control number blue 18 2 dollars, „ ,, *o s'rlb., „ „ C.F. surcharged J.F., (Judge's Fee) 31 jib., »i * 1* n 19 * 10 cents, green, surch. black and red 23 Jib., „ „ „ 2 0 20 ft it it 21 25 M »» tt j o l i e t t e . 22 5® *» M »» TOBACCO. 23 1 dollar, „ „ 24 2 dollars, „ „ 1880. Same design as that of Soerl of same year. T.S. surcharged B.F., (Bailiffs Fee) 1 Jib., green 2 jib., ,, 25 10 cents, green, surch. blue and red 26 20 ,, ,, „ 3 ilb-. 1, 4 2lb., „ 2 7 25 ...... 2 9 5° i» *1 n Same as preceding. Colour on white wove paper, 29 1 dollar, ,, „ rouletted ; wmk, large letters. 30 2 dollars. „ „ 5 Jib., green L.S. surcharged J.F. 6 Jib., „ 10 cents, green, surch. blue and red 7 1 lb., „ 3* 8 2lb., „ 32 20 „ „ 33 25 11 ii 11 LONDON. 34 51* i' 11 11 35 t dollar, „ „ TOBACCO (CIGARS). 36 2 dollars, „ ,, Riband having in its centre “ Canada Excise— 1888. Same as preceding; surcharged J.F. above in Inland Revenue — Division — of — London — red. Tobacco, in five lines, in frame resembling a 37 10 cents, green, surch. red “ Capitol” ; to left, Control Number, "License 38 20 ,, ,, ,, Number—Cigars"; to right, “ When Excised" 39 25 „ „ „ and signatare, all in oblong ornamental frame, at 4° 50 11 11 n each end of which are large circles containing: to 41 1 dollar, „ „ left, letter L ; to right, figures. The remainder 42 2 dollars, „ „ 40 Philatelic Journal of G reat B ritain. June i, 1891.

surcharged B.F. above in red. Same as preceding, with inscription “ Tabac-Cana- 43 10 cents, green, surch. red dien en Torquette ” at left ; perf. 12. 44 30 •> » •• 31 Jib., green l| 45 *5 » •• 32 2lbs., „ '' 46 50 ...... Same as preceding, with inscription “ Canadian 47 1 dollar, „ „ Twist only ” , at left ; perf. 12. 48 2 dollars, „ „ 33 * lb-. green MONTREAL. 34 Jib., „ 35 I'b - .. TOBACCO. 36 Jib., ,, 37 and 28 Vic. Cap. III. Large rectangle, 43 X 488 37 albs., „ mm, containing oval centre with inscriptions in Same as Canadian issue of " Canada Leaf Only.” eight lines, surmounted with profile to left of Colour on white wove watermark paper; perf. 12. Vicortia on horizontally lined ground in oval 38 A 'b ., green, control number blue frame ; outside inscription, “ Excise, Montreal, 39 Jib., ,, ,, ,, i, License, Etc.,” engine turned, lined ground work 4® Jib., ,, ,, ,, ,, and border. Colour on plain white paper; perf. 41 Jib *> M II I* »» 12. (Crown, excise, beaver, 1868). 42 2tb., ,, „ ,, ,, 1 black Same as preceding, on plain white unwatermarked CIGARETTES. paper. 1880. Same as Canadian issue of same year. 2 red, perf. 10 ? 3 .. » 1 I'nlb-i black * January, 1874, Same as Canada Excise, with Same as Canadian issue, with name o f town added; “ Montreal ” added in Italic capitals, no water perf. 12. mark. 1 blue 4 black, control No. ? 5 red „ ,, black NEW BRUNSWICK. 1 Same as preceding, watermark large letters across LAW STAMPS. the sheet. 1884. Design similar to that of Manitoba, engraved 6 black, control No. ? by the American Bank Note Co. Colour on 7 red, „ ,, black white wove paper ; perf. 12. Same as preceding, “ Montreal ” in large letters. 1 10 cents, blue . 8 black, control No. ? 2 20 „ „ 9 red, „ „ black 3 5 0 it >1 Jan uary, 1875. Same as Canada Excise of same 4 2 dollars, „ year, watermarked as before. 1887-1890. Same as preceding, 10 black, control No. ? 5 10 cents, yellow 11 red, „ ,, black 6 20 „ red 7 50 ,, brown Same as Canadian oblong design, 48x64 mm, 8 2 dollars, blue watermarked as befofe. 12 Jib. black, control No. blue NOVA SCOTIA. *3 i *» it »» . BILL STAMPS. 14 * »t »» n 15 i *t red, „ 1869. As there was a difference between the Cana rb J ,, ,, ,, dian and Nova Scotian Currency o f about zj% , in *7 1 ...... order to prevent the sales of these stamps in the Same as preceding, size 48 x 106 mms, water marked this Province, the Canadian Stamps were as before. surcharged N.S. in black Roman capitals at the 18 slbs., black, control number blue bottom on the lower values, and at the top on the 8i, 82, and 83. 19 iolbs., ,, II II 20 I5lbs., „ II 1* 1 1 cent, brown 21 5lbs., red, II II 2 2 cents, orange 22 iolbs., ,, II II 3 3 .. green 33 i5lbs., „ II II 4 4 it brown 5 5 .1 orange l88o. Same as “ Canadian Riband ” of same 6 6 ,, green perf. 12. 7 7 „ orange 24 ^Ib., black, control number blue 8 8 ,, brown 25 ^fclb., t, ,, n 9 9 „ green 3® Jib., „ . ,, „ 10 10 „ blue 37 Jib., „ ,, ,, 11 20 „ „ 1880. Same as preceding, with inscription in cen 13 30 11 11 tre, WH Entry, number in coloured Roman capi 13 4° 11 11 tals ; perf. 12. 14 So „ „ 28 ^ Ib., red 15 1 dollar, black, frame blue 29 Jib., „ 16 2 dollars, „ „ orange 30 Jib., „ *7 3 „ „ „ green J o l t i , iSgi. Revenue Stamp Catalogue, 4*

LAW STAMPS. 3 i 20 cents, green, surch. brown red 1879. Head and bust of Justice holding scales in 3 ® M »1 It left hand on solid ground; above " Halifax ” in 33 40 ti II small white block letters also on solid ground, all 34 5® 11 11 n enclosed in circle. Above and below in curved 35 60 11 11 tt banderoles, “ Law Library ” in white Roman 36 70 „ „ „ capitals, and “ twenty-five cents ’’ in white block 37 ,, ,, ,, letters on solid ground; ornamental spandrels; 3® 9® ,* *t I* colour on white wove paper ; perf. 12. 39 1 dollar, green, surch. brown centre This stamp was issued by the Barristers’ Society, 40 2 dollars, „ ,, „ authorized by the Legislature, as a fee of 25 cents 41 3 1, tt n •> on every writ issued out of, or made returnable to 4Z 4 tt •• •* 43 5 t, t, •’ . . " , , the Supreme Court of Halifax, or the County Court These stamps have also been reprinted, surcharged of District No. 1, except in summary suits. The “ L.S.” in dull violet; perf. 11J. proceeds to be devoted to the support of the Law Library. 1870. Figure of Justice, on shaded ground in an upright frame. Above, in two curved lines, 18 25 cents, dark green “ Ontario Law Stamps,” both in Roman Capital letters; below, “ Cents ” in curved line ONTARIO. (, in similar type, with value in white figures at (UPPER CANADA). each side in small shields. Colour on white wove paper ; perf. t2. LAW STAMPS. 44 s cents, carmine red (shades) O ctober, 1, 1864. Goddess of Justice on shaded 45 10 .. ground with space above reserved for surcharge. 46 20 „ „ In upper angles, value in large white figures on 47 3° >t » shaded ground enclosed in ornamented frames, 48 40 ,, ,, with value repeated between in Roman capitals on 49 5° - •> coloured ground. To left, “ Law Stamp,” reading 50 60 ,, ,, upwards, to right “ Canada” reading downwards; 51 7° -t .» at foot, value in straight line, all in Roman 52 80 ,, ,, capitals, on ornamented coloured frame; colour 53 90 „ on white wove paper; perf. 12. 54 1 dollar, „ 55 2 dollars, „ Surcharged C .F. (consolidated fund) in large blue Roman capitals 56 3 t. t. I 5 cents., green, surch. blue 57 4 t, ., ? 1871. Same as preceding. 2 10 tt tt , t i 5 cents, vermihon 3 20 II tt tt 58 10 „ 4 .30 tt It tt 59 tt 60 20 ,. 5 40 tt tt l* tt 61 6 5° 11 tt II 30 « tt 62 7 60 tt tt tt 40 ». tt 8 70 *4 tt tt 63 5° .. tt 64 60 „ M 9 80 tt tt tt 10 90 II It tt 65 70 .. IS 11 1 dollar, green, black centre, surch. blue 66 80 „ tt 67 tt 12 2 dollars tt tt it 90 68 1 dollar, tl 13 3 tt tt tt tt 6g 2 dollars, >4 4 tt tl tt tl It 70 tt 15 5 tt tt tt It 3 »t Same as preceding, on white wove paper; perf 12. 71 4 it tt Surcharged F.F. (Fee Fund) in yellow. OTTAWA. 16 5 cents, green, surch. yellow *7 10 tt tt tt TOBACCO. 18 20 tt tt tt 1880. Same as Sorel issue of the same year. >9 3° tt it it 1 Jib., green 20 40 tt it n 2 Jib., ,, 21 50 «t tt tt 3 Ub., .. 22 60 it »t 4 2lb., „ 70 tt tt it 23 1* 24 80 tt it tt QUEBEC. 25 90 *1 tt tt 26 i dollar, green, surch. yellow, black centre ASSURANCE LICENSE STAMPS. 27 2 dollars, „ », ,, May 1, 1876. Upright rectangular design, having 28 3 tt M ti it in its centre, an engine turned scolloped oval, 29 4 t« tt tt tt containing “ Quebec ;” and above, in three lines 30 5 tt tt tt it “ Assurance License Stamp "; below, value re Reprints of this issue are obtainable; perf. n j . peated in figures and letters; all the lettering Same as preceding, surcharged “ L .S.” (Law Society) in white Roman Capitals. The design for the in large brown-red Roman Capitals; colour on higher values is similar to the lower ones, with thin wove paper; perf. 12. ' the value in the centre of the stamp, and Quebec F 42 P hilatelic Journal of G reat B ritain. Jutv i, 1(91,

at foot. Ornamental ground work, All enclosed 34 60 cents, deep red in double lined frame. Colour on white wove 35 70 11 »1 paper; perf. 12. 36 80 1* II T i cent, green 37 90 11 11 2 2 cents, „ 38 1 dollar, dark blue It 2 dollars, ,, 3 3 >1 39 4 4 '» »t 40 3 * 11 11 5 5 11 11 41 4 | It II 6 10 tt 11 42 5 11 II 7 20 „ „ Same as preceding, colour si 8 3° ii »i on thinner paper. 9 4° it ti 43 10 10 5° tt »t 44 20 11 1 dollar, violet 45 30 12 2 dollars, ,, 46 40 13 3 11 it 47 50 14 4 ti *1 48 60 t 5 5 »i »> 49 70 50 80 Life Insurance Policies, and were used by the 5i 90 Companies under protest pending a law suit, con 52 1 testing the legality of the tax, with the government 53 2 of the Province of Quebec. 54 3 The Privv Council in England decided in favour 55 4 of the Companies and the stamps were and are even 56 , 5 now being redeemed by the Government, so that whether used or unused they are worth face value LICENCE STAMPS. and consequently becoming scarce. The Dominion Philatelist mentions the fact that a LAW STAMPS. stamp for Licences is in circulation, but I have been unable to obtain its description. 1864. Identical in design to those of the first issue I 2 dollars, brown of Ontario, surcharged L.C., (Lower Canada) in large red Roman Capitals. Colour on thin white REGISTRATION LOWER (CANADA). wove paper ; perf. 12. Used on all documents hied at the Registry Offices, 10 cents, green, surch. red 1 and also on search deeds. 2 20 „ n ♦ 1 3 30 tt 11 1866. Large white figures of value surrounded by 4 40 ,1 >1 11 a circle containing “ Registration Lower Canada ” 5 50* n n It in Roman Capitals; in upper angles, a maple 6 60 ,1 ii 11 leaf; in lower angles, a beaver; between which 7 70 t' n ♦ 1 is “ cents ” in similar type; colour on white wove 8 80 u 11 It paper ; perf. 12. 9 90 ,, n It 1 5 cents, red brown 10 i dollar, „ „ black centre 2 15 .. .. ' II 2 dollars, „ 11 11 3 30 .» » 12 3 it tt 11 11 ? Same as preceding. 13 4 »t ti 11 11 4 5 cents, vermilion 14 5 it »> It 11 5 >5 .. .. Same as preceding, colour on thicker white wove 6 30 „ „ paper; perf. 12. REGISTRATION. 10 cents, green, surch. red 15 ? A u gu st 1, 1871. Landscape with beaver in 16 20 ,, 1 > II »1 double lined circle. Above, in straight line, “ Regis 17 3° ** »» tration,” and immediately underneath in curve 18 ° 11 11 11 4 “ Quebec,” with value in white figures at each 50 11 ti 11 19 extremity in small circles. Below, value in 20 ? 60 tt 11 11 straight line. All the lettering is in white Roman 21 ? 70 „ 11 11 Capitals, and white gum. Colour on white wove 22 ? 80 1, tt 11 paper ; perf. 12. go ,, 1* 11 23 1 s cents, brown red 24 1 dollar, „ 11 black centre 2 15 .. » 25 ? 2 dollars, ,, 11 11 26 ? 3 t> tt 11 II 3 30 » .. ? Same as preceding. 27 ? 4 *t t» 11 11 23 5 it i» 11 11 4 5 cents, blue green August 1, 1871. Figure of Justice, design similar 5 *5 ti 1, to those of Ontario. Colour on white wove 6 30 „ „ paper ; white gum : perf. 12. TOBACCO. 2g 10 cents, deep red 30 20 ,, ,, 1880, Riband, 20x240, same as Canadian of same 31 3° »* •» year, colour on plain white paper; perf. 12; wmk. 32 40 „ , „ large letters: Engraved by the British North American Bank Note Co. 33 5° 1. >• JULT I, l8?I. Revenue Stamp Catalogue. 43

i Alb-, black, control number blue Same as preceding, watermark large letters across 3 A lb ., , t ' the sheet. 3 jib., „ 6 black, control number blue 4 Jib., „ 7 red „ black '5 Jib., „ ? January, 1873. Same as Canada Excise of same 6 A lb., red, year, watermarked as before. 7 AH’-* 8 black, control number 8 Jib., 9 red „ black 9 Jib., to ,-jlb., violet, Same as Canada Excise, oblong design, 48x64 mms, watermarked as before. n Alb-, 12 Jib.,Ub., 10 Jib., black, control number blue n Jib., „ „ *3 Jib., Same as preceding, but rouletted. 12 lib., „ „ A S.M. Return Number 13 Jib., red „ *4 Alb., black, control number red 14 Jib-, ., „ r5 A lb ., ,, ,, ,, 15 rib., „ „ 16 lib*, ,, „ ,, Same as preceding, design larger, 64 x 106 mm ; x 7 Jib., ,, ,, „ watermarked as before. B W.H. Entry Number 16 sibs., black, control number blue 18 A lb., red, control number blue 17 iolbs., „ „ „ 18 isibs., „ „ „ 19 Alb,* „ „ „ 19 slbs., red, „ „ 20 lib., „ ,, ,, 20 iolbs., „ „ „ 21 Jib., „ „ „ 21 I5lbs>, ,, ,, ,, Same as preceding, Nos. i to 5. 22 Alb., black, control number red 1880. Same as Canadian Riband of same year. 23 Alb-, 22 Alb-> black, control number blue 24 lb., 23 A lb- - 25 lb., 24 Jib- „ „ „ 26 Jib., 25 Jib., „ ,, ,, SOREL. CIGARETTES. TOBACCO. 1880. Same riband as that of Canada. 1 Alb-, black 1880. Riband, 20 x 240 mms, same as Canadian of same year, with inscription “ Tobac. Canadien et TROIS RIVIERES. Torquette,” colour on white paper; perf. 12; watermarked as before: Engraved by the British (Three Rivers). North American Bank Note Co. TOBACCO. 1 Jib., yellow green 1880. Same as Sorel issue of same year. 2 lib., „ 1 Jib., yellow green 3 2lbs., „ 2 1 lb., „ 3 2lb., „ TERREBONNE. WINDSOR. TOBACCO. 1880. Same design as that of Sorel of same year. CIGARS. 1 Jib., green Bands for Cigar Boxes. 2 Jib., „ Identical in design to those of Canada proper, with 3 2lb., „ the word “ Windsor ” inserted in sloping Roman 4 2lb., „ Capitals. Colour on unwatermarked white paper; TORONTO. perf. 12 ; control number blue. 1 vermilion, without " A ” in centre TOBACCO. 2 black. ,, ,, ,, „ 27 & 28 Victoria, Cap. III. Large rectangle, 43 x 488 mms, containing oval centre with inscriptions TOBACCO. in eight lines, surmounted with profile to left of 1880. Riband, 20 x 240 mms, same as Canadian Victoria, on horizontally lined ground in oval of same year. Colour on plain white paper; perf. 12. frame. Outside inscriptions “ Excise, License wmk. large letters as before ; Engraved by the Toronto, ” etc.— engine turned ground work and British North American Bank Note Co. border. Colour on plain white paper; perf. 12 1 A 'b-, black, control number blue (Crown, Excise, beaver, 1868). 2 Alb-, ,, ,, „ 1 black 3 Jib- .. „ „ Same as preceding, on plain white unwatermarked 4 J'b.. ,, ,, ,, paper. 5 Jib-. ,. „ „ 2 red,perf. 10 ? Same, containing in centre inscription “ W . II. 3 »» t, 12 Entry No.” in coloured Roman Capitals; on January, 1876.Same as Canada Excise of same watermark. year, with “ Toronto” in small Italic capitals. 6 A 'b - red, control number blue No watermark. 7 Alb-. ? .. 4 black, control number blue 8 Jib., ? „ „ 5 red „ „ 9 Jib., ? „ „ 44 Philatelic Journal of G reat B ritain. Juty,, Ig9l.

Same as preceding, with inscription “ S. M. Return STAMP DUTY. No.” and “ Canada Leaf only” to left; colour 1854. Crown of various types embossed with in* on white wove paper; perf. 12, wmk. large scriptions, “ Cape of Good Hope ” in white letters. Roman Capitals, and value in familiar type.. 10 Jib., green, control number blue Different design for each value. Colour on white Ji 2 lbs., ,, ,, ,, wove paper; imperf. I 1 penny, brown CAPE OP GOOD HOPE. 2 3 pence, pale violet 3 6 „ blue Currency: as in Great Britain. 4 9 .. rose 5 12 lilac CUSTOMS. 6 12 „ mauve ? Postal stamps of 1863 and 1871 surcharged 7 18 „ white on azure “ Customs ” in black. Colour on white wove 8 20 „ mauve paper; no watermark, and Crown and CC. 9 ■ 3 shilling; , red brown respectively. 10 10 „ deep green 1 x penny, red (single lined border), imperf. 11 20 „ 2 4 pence, blue (double „ „ ), perf. 14 12 5 pounds, 13 10 „ deep blue CAPE TOWN RAILWAY. ? Hand stamp for newspapers. Rectangular frame, 1867. Inscription in black, in a square, Colour on formed by eight segments of a circle enclosing white paper, mottled lilac blue ground. above, reading round upper part of border “ Cape of Good Hope” in uneven Roman Capitals; 1 penny, black and blue j below : value in similar type in two lines, crown 2 2 pence, in centre. 3 3 .. 4 4 14 J penny, vermilion 5 5 15 t t, 6 6 Similar to preceding ; floral spray (rose, thistle, and 7 7 shamrock), with beneath crown. 8 8 116 1 penny, dull red 9 9 M arch 16, 1865. Type remade, crown and lettering 1868. Inscriptions in ornamental frame, Colour larger. Colour on white paper. on white paper, with mottled ground, 17 6 pence, blue r penny, blue and black 10 1891. Crown on shaded oval, garter, containing XI 2 pence, ,. ,, “ Cape of Good Hope ” in coloured Roman 12 3 ,, „ Capitals. Colour on white paper, lithographed. 13 4 1. •’ 18 J penny, pale rose 14 5 it 11 1873. Same as preceding. Colour on white paper ; 1864. Profile of Victoria to left on horizontally lined ground, enclosed in pearled circle, contain perf. 13. 1 penny, blue and black ing “ Government of Cape of Good Hope,” or *5 Stamp Act, i860, in white or coloured block letters 16 2 pence, „ „ on solid ground: crown above ; value below in 17 3 it it »> block letters; floral ornamentations in angles: 1876. Stamps of 1867, surcharged in black. all enclosed in double lined rectangular frame. 18 1 penny on 8p., black and blue Colour on white wove paper of various thickness, 19 1 „ ., 9P-. •> wmk. Crown and CC. A perf. 15J x 15. 1876. Stamps of 1868, inscription “ Cape Railway Services” with letters C.R.S. in centre. Colour 19 j penny, lilac on white paper ; perf. 10. 20 t „ ,1 20 1 penny, blue and black 21 3 pence, „ 21 2 pence, „ 22 8 a 11 1877. Same inscription, “ Cape Railway Service, 23 9 >1 i» Western System.” Colour on white paper ; perf. 24 1 shilling, ,, 25 1 ,, 6p. „ 10. 26 22 1 penny, blue green and black 2 shillings, ,, 27 2 ,, 6p. ,, Same as preceding, on laid paper; perf. 11J. 28 3 M a 23 2 pence, blue green and black 29 3 », 6p. ,, 24 3 »» »• •* 30 4 ti tt 1882. Inscription “ Cape Town Railway " above ; 31 4 tt 6p. ,, Service Prepaid Parcel below; both in black 32 5 »t it Roman Capitals in curved lines. In centre 33 8 tt t, C.T.R. in large white shaded ornamented capitals, 34 7 11 11 with value surcharged in black tall ornamental 35 7 shilling, 6p„ capitals across same. Colour on white paper; 36 9 .. perf. 10. 37 10 „ 25 1 penny, yellow-gieen and black 38 12 „ 26 2 pence, „ „ 39 12 „ 6p., 40 27 3 » >’ ” 15 „ 1 pound, 28 4 t. t> tt 41 J o l t j , i8g«. Revenue Stamp Catalogue 45

42 I pound, ssh., tlac B perf. 15 x 15*. I 43 }1 iosh., It 91 1 pound, deep violet 44 I »» i5sh., It ga 1 „ iosh., „ 45 2 pounds, 11 93 3 pounds, „ 46 2 11 5sh„ it 94 to „ „ 2 47 * tt tosh., It 95 30 m .. 48 3 »» It 1875. Same as preceding issue of 1864, with colour 49 3 11 iosh., tl changed, colour on white wove paper; wmk. i5sh., 50 3 11 it Crown and CC. 51 4 11 1t A perf. 15j x 15. 52 4 11 iosh., 11 96 1 shilling, dull f 53 5 1* 11 97 1 „ 6p., tt iosh., 54 5 »» If 98 2 shillings, 6 It 55 11 1t 99 2 6 p., 11 iosh., 56 7 »> 11 100 3 t> *> If 57 9 IOI 3 ” 6p., tl 58 10 It It 102 4 •» tt 10 11 iosh., 59 11 x°3 4 .1 6p., . *1 60 12 11 104 61 iosh., 5 » > x3 11 It 105 6 „ tl 62 x5 ' »» 11 106 tt 16 7 » 63 11 11 107 6p., It 64 18 7 .* 11 11 108 9 .. tl 20 ft 65 It log 10 „ It 66 ' 30 11 11 n o 12 .. 11 B perf. 12$. ? 1872. i n 12 „ 6p., 11 67 3 pence, lilac 112 x5 .. 11 68 6 „ „ XI3 1 pound, tt 69 1 shilling, „ 114 1 5sh., tt 70 2 shillings, ,, xx5 1 .. tosh., It 116 71 7 .. 6p., „ 1 i5sh., It 117 2 pounds, 72 9 » » tt 118 2 „ Ssh., tt 73 I* „ 119 74 1 pound, iosh., „ 2 ,, iosh.. it 75 2 pounds, „ 120 3 .. It 121 76 2 „ iosh., „ 3 .. iosh., 11 122 i5sh., 77 3 .. „ 3 »t It 123 4 .. tt N .B.— These are the only specimens I have seen 124 4 » iosh., tt with the latter perforation. 125 5 >. tt 1872. Profile of Victoria to right on horizontally 126 5 .. tosh., tl lined ground, enclosed in double lined circle, 127 6 „ tt 128 containing on solid ground: above, “ Cape of 7 .. iosh., It 129 Good Hope” ; below, “ Stamp Duty,” with small 9 .. tt rosettes between each legend, both in white block 130 10 „ tt letters ; floral ornamentations in angles. White X3X 10 „ iosh., tl 132 oblong at foot containing value in coloured 12 „ If block letters; alt enclosed in double lined 133 x3 .. iosh., it rectangular frame. Smaller design than last. x34 >5 .. 11 Colour on white wove paper; perf. 14; Crown x35 16 „ iosh,, ti and CC. x38 18 „ tt 137 20 „ 78 1 penny, mauve tt x38 3° „ ♦ t 79 2 pence, ,, 139 .. 80 5° tt 4 »» i> Same as preceding. 81 8 „ „ 14° 1 penny, bright mauve 1874-1879. Same as preceding issue 1872. Colour 141 3 pence, „ on white wove paper; perf. 14: wmk. Crown and *4* 6 „ „ C.C. 143 9 „ „ 82 4 pence, carmine B perf. 14. 83 - 8 I, green 144 1 shilling, dull green C perf. 12J. Jan u ary 1874. Same as preceding issue 1864. *45 1 shilling, 6p., dull green Colour on white wove paper; wmk. Crown and 146 2 shillings, ,, C.C. x47 2 .. 6p., „ A perf. 12A, *48 4 „ 84 1 pound, deep violet *49 5 .. „ 85 1 1, iosh., ,1 *5° 7 .. 6p., „ 86 2 pounds, ,t 1876. Same as preceding. Colour on white wove 87 3 1* u . paper ; perf. 15 x 15J. Wmk. Crown and C.C. 88 5 it n X5X 2 shillings, ultramarine 89 30 it „ 2 „ 6p. „ 90 50 >• tt *53 5 „ 46 Philatelic Journal of G reat B ritain. J u ly i , 1891.

Same as preceding; distinct colour for each value, CEYLON. Colour on various coloured wove papers. Crown Currency as in Great Britain ; 100 cents— 1 rupee and C.C. (nominally 2/-) } A perf. 14. 154 1 penny, green, on canary yellow FOREIGN BILL. 155 3 pence, vermilion, on gamboge 18 ? Profile of Victoria to left on plain ground, 156 6 „ brown, 1» enclosed in double ovals, the inner containing 157 1 shilling, purple brown on white above, Foreign Bill, and below, “ Ceylon,” with 158 1 „ 6p., ultramarine tf floral ornamentations between; the outer con 159 2 shillings, carmine ft taining above, “ In Sets,” and below, value, all the 160 2 „ 6p., ochre ft lettering is in Roman Capitals, white paper. 161 3 P>nk tt 1 1 penny, white 162 4 „ saffron It 2 2 pence, it 163 4 „ 6p., sea-green tf 3 3 .< 1t 164 5 „ red violet tt 4 4 » tt 165 6 „ yellow green ft 8 ,. tt 166 5 7 „ pearl grey tt , 6 1 shilling, f 167 7 „ 6p., lilac tt 7 1 » 4P-1 t» 168 10 ,, marine blue tt 8 1 „ 8p.1 tt 169 12 „ orange tl 9 2 shillings, 6p. r it 170 12 ,, 6p., deep grey tt 10 3 .. 4P 1 tt 171 15 „ ultramarine ,, ? perf. 14 11 5 .. tt 172 1 pound, brown on chamois 12 10 „ tt 273 1 „ rosh., carmine ft ? 1866. Uncrowned profile of Victoria to right on 274 2 pounds, deep green ft engine turned ground, in solid oval, containing r75 4 „ deep brown tt 176 6 „ black on green “ Drawn out of, but negociated in the colony wheresoever payable ” in white block letters. B perf. 15 x 15J. Crown and CC. Above, value in white block letters on solid *77 3 pence, vermilion on gamboge ground with “ Foreign " in arched frame above, in 178 6 „ brown tt large Roman Capitals on engine turned ground ; 179 1 shilling, purple brown on white I below, value in large white skeleton figures with 180 2 shillings, carmine tt " Bill ’’ in curved frame beneath, in white Roman 181 2 „ 6p., ochre It Capitals on engine turned ground, Single lined 182 13 „ ultramarine tt upright rectangle ground work ornamented. 183 1 pound, brown, on chamois Colour on stout wove paper. 184 6 pounds, black on green 13 1 penny, brown red 1886. Same ps preceding. Colour on various 14 2 pence, „ coloured wove papers ; perf. 14. Foul Anchor. *5 3 tt »♦ 185 1 penny, green, on canary yellow 16 4 11 »» 186 3 pence, vermilion, on gamboge 17 6 .. 187 6 „ brown, it 18 9 •• •> 188 1 shilling, purple brown, on white 19 1 shilling, „ 189 2 shillings, carmine, tt 20 1 ,, 6p., ,,

190 2 „ 6p., ochre, tt 2 1 2 it tt 191 3 .. P'tik, tf 22 3 »* »t 192 4 ,, saffron. it 23 4 D »* *93 5 ,, red violet It 24 5 1* ti 194 7 „ 6p., lilac, It 25 6 << <• *95 10 ,, blue marine tt 26 8 ,i ,, 1887. Same as preceding issue of 1872. Colour 2 7 to ,, ,, on white wove paper, various perforations and 28 15 .. .. watermarks. 29 1 pound, „ 196 2 pence, green, Crown and CA ; perf. 14 N .B.— Several of these values were printed on the 177 4 >. carmine, „ „ same sheet, and may be had as compound 198 Schillings, dull green, Crown and CC ; values. perf. 12 J 1874. Crowned head of Victoria to left on horizon MILITARY TELEGRAPHS. tally lined ground in double lined circle, and further 1888. Postage issue of 1864, surcharged " Military enclosed in a broken pearled circle, containing Telegraphs” in black Roman letters at the top above, value in various coloured block letters ; and bottom of design ; perf. 14. below, “ cents, &c.,” in same type, both on plain 1 6 pence, violet, (foul anchor) ground. All enclosed in double lined upright 2 1 shilling, green (Crown and CC.) rectangular frame, containing above, First of N.B.— The Philatelic Record says these stamps Exchange in three lines in various coloured block were used in one of the South African Expedi letters, ornamented ground; at top, “ C eylon ;” tions under Colonel Methuen. The forms used below, “ Foreign Bill,” both in white block for writing the messages were printed by Harri letters on solid ground ; colour on white wove son and Sons, London, and are very similar to paper ; perf. 14; Crown and C.A. those supplied in the telegraph offices of Great A First of Exchange. Britain, with the words, Military Telegraphs at 3° 5 cents, emerald green, surch. mauve top. The stamps may also occasionally be 3* *° dull green „ green found upon the Post Office Telegraph A Forms. 32 *5 pale blue ,, mauve J uly i , 2891. Revenue Stamp Catalogue. 47

33 30 cents, bistre surch. bistre 82 i rupee, on 2 rup. 34 45 •• lilac „ violet “ First ” 35 60 „ red ochre ,, mauve 83 ^ 1) M „ “ Second " 75 „ blue 3b „ blue 84 I 1. 1. „ “ T hird” 1 rupee, 20c. violet 37 I ' „ green 85 2 rupees, „ „ “ First ” 38 1 1 „ 50c. green M It 86 2 f) It „ “ Second ” 2 rupees, 25c. majenta 39 „ magenta 87 2 n tt „ “ Third ’’ 40 3 „ orange „ orange Surcharged " One" in large stout black Roman B Second of Exchange. Capitals obliterating the original value above, 41 5 cents, emerald gTeen, surch. mauve and “ Rupee ” in large thin black Roman Capitals 42 10 „ dull green „ green and obliterating value below. Colour on white 43 15 •* pale blue „ mauve wove paper ; perf. 14 ; Crown and CA. 44 3° .. bistre „ bistre D obliterated 22 Aug., 1887. 88 1 rupee on 2 rupees, 25c., magenta .. blac „ violet 45 45 “ First ” 46 60 „ red ochre „ mauve 47 75 .. blue „ blue 89 1 „ •> » “Second” 48 1 rupee, 20c. violet „ green 90 1 „ “ Third” “ First” 49 1 .. 50c. green „ 91 2 rupees, t» “ Second " 50 2 rupees, 25c. magenta „ magenta 92 2 “ Third ” 51 3 .1 orange „ orange 93 2 ,, C Third of Exchange. Surcharged above and below in small Roman letters, 52 5 cents, emerald green, surch. mauve with large black figures obliterating word “ cents.” 53 10 .. dull „ green Colour on white wove paper; perf. 14; Crown 54 15 „ pale blue mauve and CA. 55 3° .. bistre, bistre B obliterated 7 Sept., 1888. 5® 45 .. blac, violet 94 20 cents on 60c., red ochre “ First” 57 60 ,, red ochre, mauve 95 20 ,, „ „ “Second” 58 75 .. blue, blue g6 20 „ „ ,, “ Third" 5g 1 rupee, 20c., violet green Same as preceding, marked A, and without value in 60 1 „ 50c., green ft figures. Colour on white wove paper ; perf. 14. 61 2 rupees, 25c., magenta magenta Crown and CA. ’ 62 3 „ orange orange Error, violet and green F obliterated 7 Oct., 1889. 63 (ir., 20c.) value not indicated 97 20 cents on 75c.1 blue “ First ” N.B.— I believe these have always been chronicled g8 20 „ „ „ “Second” Crown and CC, but all the specimens I possess, 99 20 „ „ „ " Third ” from April 12th, 1875, to date, inclusive , have the Identical to issue E, without value surcharged in watermark Crown and CA only. figures in centre. Provisionals. Same, various surcharges issued at G obliterated 21 May, 1890. various dates. 100 20 cents on 30 cents, bistre, “ First ” 101 20 „ ,, ,, . “ Second ” New value surcharged in black Roman Capitals 102 20 „ „ ,, “ Third ” above only; above old value, with large stout Large figures, surch. in centre of design. numerals in centre as before. Colour on white 1890. wove paper ; perf. 14. Crown and CA. 103 20 cents on ir. 20c., violet, “ First” A obliterated 14 July, 1885. 104 20 ,, „ ,, “ Second ” 64 20 cents, on 75c., blue “ First ’’ 105 20 „ „ „ “ Third ” 106 40 „ „ „ “ First ” ®5 20 “ Second ” 56 20 “ Third ” 107 40 ,, ,, „ “ Second ” 67 40 “ First ” 108 40 „ „ „ “ Third ” 68 40 “ Second " New value, surcharged on small Btout black Roman 6g 4° •• Third ” letters only; “ Sixty,” above; cents, below. Colour on white wove paper ; perf. 14. Crown Position of surcharge same as preceding, only value in letters in Roman Capitals. Colour on and CA. white wove paper; perf. 14; Crown and CA. Obliterated 21 May, 1890. B obliterated 7 April, 1887. 109 60 cents, on 1 rup. 50c. green “ First ” 70 40 cents on 1 rupee, 20c., violet “ First ” n o 60 ,, ,, ,, “ Second” , in 60 „ ,, "Third” 71 40 “ Second" 72 40 „ "T h ird " 1x2 1 rupee, „ „ “ First” 80 50c., green “ First” 113 1 ,, „ „ “ Second” 73 114 1 „ „ „ “ T h ird ” 74 80 „ “ Second” 75 80 „ "T h ird ” JUDICIAL. Same as those obliterated 5th Sept., 1888, and without 1882. Duty Stamps of 1882-1887, surcharged value in figures. Colour on white wove paper; “ Judicial” in vermilion block letters. Colour on perf. 14. Crown and CA. white wove paper ; perf. 14. Crown and CC. C obliterated 4 Ma 1/7- 1 5 cents, lilac, 76 20 cents on 45c., “ First ” 2 10 It tt 77 20 „ „ “ Second ” 3 15 It »t 78 20 „ „ " Third ” 4 20 IT »> 79 40 „ 1, “ F irst" 5 25 »t tt 80 46 »» “ Second " 6 5° »» »* 81 4® .» " » Third " 7 2 rupees, „ 48 Philatelic Journal of G reat B ritain J u l y i , 1891.

1882. Same as preceding. Colour on white wove 10 10 rupees, lilac paper ; perf. 14 ; Crown and CA. II 20 It >1 8 1 cent, brown red, surch. 12 50 II >1 9 2 cents, bistre 13 IOO 11 II 10 IO „ brown bistre N.B.— The watermark of the above issue is im II *5 „ orange pressed twice across the stamps. 12 20 „ lilac 13 35 >1 *1 1872. Same as preceding, colours changed, colour *4 50 if »» on white wove paper; perf. 14; Crown and CC 15 1 rupee, n impressed twice across the stamps. 16 2 rupees, „ *4 5 cents. deep blue 1891. Provisionals— Design of 1882, surcharged 15 10 „ lilac rose with a new value, “ Fifty cents ” in black Roman 16 15 .. bright violet capitals, the old value being obliterated by a J7 20 „ green single bar. Colour on white wove paper; perf. 18 25 1. grey 14; wmk. Crown and CA. r9 50 yellow brown 17 50 cents on 2c., bistre, surch. black 20 1 rupee, violet 1891. Duty stamp 1872, surcharged “ Judicial ” in 21 2 rupees grey black block letters, with new value at each side; 22 5 .. pale blue at left “ Oneand at the right " Re ” in large 23 10 „ magenta Roman letters. The original value is obliterated 24 20 „ green by a single line. Colour on white wove paper; 25 50 .1 red brown perf. 14; wmk. Crown and CA. 26 100 „ orange 18 1 rupee on rooor., carmine, surch. black 27 500 i. brown 28 1000 ,, RECEIPT. 1862, Postage issue of $d. surcharged “ Receipt, Same as preceding. Colour on white wove paper ; draft, or order,” in two lines, with value beneath, perf. 14; Crown and CA. all in black block letters. Colour on white wove 29 1 cent, brown paper; imperf. 30 2 cents, bistre 1 penny, mauve 3 1 5 „ deep blue Postage Issue of 1857, surcharged in Roman letters; 3 2 1 0 „ rose lilac to left, “ D raft; ” to right, “ Order ; ” at foot, 33 15 „ v io l e t “ Receipt; ” colour on white wove paper; imperf. 34 20 „ g r e e n star. 35 25 .. g r e y 2 1 penny, blue 3 6 5 0 „ yellow brown ? Profile of Victoria to left on horizontally lined 37 1 rupee, violet ground in double lined circular riband with ends 38 2 rupees, grey crossed at foot, containing above, “ Ceylon,” in 39 5 ,, pale blue white Roman Capitals on solid ground. At sides, 4 0 1 0 ,, m a je n t a value in coloured Roman Capitals on plain 4 i 20 „ g r e e n ground; at foot, “ Receipt, Draft or Order,” in 4 2 5° „ red’brown white Roman Capitals on solid ground : ground 43 10 0 „ o r a n g e work composed of horizontal wavy lines, all 44 50 0 „ b r o w n enclosed in double lined rectangular frame; colour 45 10 0 0 ,, c a r m in e on wove paper; perf. 15 ; Crown and CC. N.B.— It would be impossible for me to give dates 3 1 penny, lilac on white of issue to the foregoing, as apparently both issues 4 1 „ „ azure exist with CC and CA watermarks and seem to have The value on white paper exists with reversed wmk. been used indiscriminately from January, 1872, to 1872. Same profile to preceding in large double the present day. The only exception I can make is lined oval withtpearled border, containing above, the lilac issue CA which seems not to have been “ Ceylon ; ” below, “ Receipt;” in white Roman used prior to 1884. Capitals on solid ground, at sides, value in coloured Roman Capitals on plain ground. Colour ? 1884. Same as preceding. Colour on white on white wove paper ; perf. 15 ; Crown and CC. wove paper; perf. 14. Crown and CA. 5 5 cents, violet 46 5 cents, lilac 49 I O „ , , DUTY. 48 15 i. .1 July, 1872. Effigy of Victoria to left on horizontally 49 20 * „ „ lined ground, different design for each value. 50 2 5 * .. .. Above, “ Ceylon,” below, value, in block letters. 51 5° H II Colour on white wove paper; perf. 14; Crown 52 1 rupee „ and CC. 53 ? 2 rupees * 1 5 c e n t s , lilac * The 20, 25 cents and 2 rupees, all lilac, crown and CA exist surcharged as Provisionals, so no 2 t o t) ii doubt they were issued as well without the 15, 50 3 15 .. .. 20 „ „ cents and 1 rupee. I have never seen CA on the 4 higher values. 5 25 M It 6 50 ,, II 1885— 1890. Provisionals. Surcharged in Roman 7 i rupee, ,, letters. Colour on white wove pacer ; perf. 14. 8 2 rupees ,, Crown and CC.

9 5 11 ti 54 5 cents on 20c. lilac, surch. black Auo. i, 1891. Revenue Stamp Catalogue. 49

Same as preceding, perf, 14 Crown and CA. Same surcharge as preceding, watermarked Crown and CA. 55 5 cents on 20c. lilac, surch. black 5 cents on 4 cents, rose obliterated 12-n, 87 7 8 5 11 4 11 lilac-rose 1 9 5 8 11 yellow Surcharged 25 in figures, perf. i 4. Crown and CA 10 5 „ 16 11 mauve 11 .. 24 purple-brown 56 25 cents on 50 cents, lilac, surch. black 5 11 Several of the above have been chronicled with obliterated 3-12, 88. surcharge reversed, but I abstain from doing so, as I have no proof of their authenticity. Surcharged 25 in Roman letters ; perf. 14. Crown and CA. 1886. Profile of Victoria to left on horizontally lined ground in oval, enclosed in solid frame, con 57 25 cents on 2 rupees, lilac, surch. black taining above “ Ceylon ” ; below value, right, “ Postage” ; left, “ Revenue” : spandrels filled obliterated 2-3, 89. in with ornamentations: all enclosed in rec tangular frame. Colour on white wove paper; Surcharged 5 in large thick numeral; perf, i4. Crown peril 14. Crown and CA, and CA. ‘ 12 5 cents, violet 58 5 cents on 20c., lilac, surch. black Postage issue of 1886, surcharged; above, obliterated 2g-6, 88. “ Postage " ; below, “ Revenue ” in black thin Roman capitals. Pive cents in black Roman Surcharged in Roman Capitals; perf. i4. Crown letters in centre in one line. Colour on white and CA. wove paper; perf. i4. Crown and CA. Typo- 59 5 cents on 10c., lilac, surch. black graphed. 13 5 cents on 15 cents, olive green obliterated 1887.

Surcharged in tall black letters; perf. 14. Crown TELEGRAPHS. and CA. 1881. Indian telegraph stamps, surcharged hori 60 5 cents on 20c., lilac, surch. black zontally “ Ceylon ” in thin black Roman capitals on the upper and lower extremities of the design. Surcharged as before ; perf 14. Crown and CA. Colour on white wove paper; perf. 14. Crown and India. 61 5 cents on 20c., green, surch. black 1 2 annas, rose lilac 2 4 „ pale bl^e Receipt stamp surcharged “ Stamp Duty ” in black 3 8 „ brown italics; perf. 14. Crown and ? 4 1 rupee, Type II, grey s 5 2 rupees, 8a, ochre 62 5 cents, violet, surch. black 6 5 „ orange brown 7 to „ green blue Receipt stamp, same as | preceding, surcharged 8 25 ,, violet “ Stamp D u ty" in black Roman capitals at foot; 9 5° „ carmine perf. 14. Crown and ? Previous to this issue the telegraph stamps of 63 3 cents, violet, surch. black India were used in Ceylon without surcharge.

1881. Profile to left of Victoria on horizontally Stamp Duty, surcharged 1 rupee in black Roman lined ground, different design for each value. capitals, old value obliterated with a bar, colour Enclosed in upright rectangular frame, engraved on white wove paper ; perf. 14 ; wmk Crown and by Messrs. De La Rue & Co.; colour on white CA. wove paper; perf. 14 ; wmk Crown and CA. three 64 1 rupee on ic„ brown, surch. black times sideways.

10 A Mr IIO| UlSl I C 11 25 ,, yellow green REVENUE. 12 50 „ deep blue 13 1 rupee, crimson Jan. 1885. Postage stamps 1872-1885, surcharged 14 1 ,, V en etian red above “ Postage & ;” below “ Revenuein black *5 2 rupees, 50c., slate Roman letters, value in black Roman capitals, in 16 5 „ orange centre in two lines. Colour on white wove paper ; *7 10 ,, pale lilac perf. 14, Crown and CC. 18 25 m rose, 19 50 ,, red violet 1 5 cents on 24 cents green, surch. black 2 5 11 32 „ slate „ E l 881. Similar to preceding, perf. 14, Crown 3 5 it 36 „ blue „ and India. 4 5 1* 48 „ rose „ 20 25 cents, green (shades) 5 5 11 64 „ red brown „ 21 i rupee, V en etian red 6 5 11 9 .. g « y .. 22 10 rupees, purple G 5© Philatelic Journal of Great B ritain. Auo. i, i8gi.

TELEGRAPHS— Continued. Provisionals. The letters A.B.C. denote the positions of the alterations as explained at foot. f A _ 23 12 cents on 25c., green, T i, surch. black { B none ( C la rg e figures o f value | A - 12 c e n t s b e lo w 24 12 „ 25c. J ts large hgures ot value ( C ‘‘ 12 c e n ts " A ------

*5 12 IS 25c. „ St ■ B none C small figures of value A ------

26 12 SS 5 0 c., b lu e i l ■ B large figures of value C 12 cents A I------■ ( CEN TS 27 12 J) 5° c . „ SI 12 B large figures of value I A 1------

28 12 *1 50c. „ ss -i | large figures of value and “ cents ” ( B ------

29 20 1* 25c., green, ss A “ 20 cents ’’ I A = 3 0 20 tl 2 5c. „ SI I C large figures of value I A ___ 3 i 20 it 50c., blue, SI 1 B large figures of value ( ^ i ------and below

32 20 IS 50c. „ IS ■ 1 large figures of value ( C TWENTY CENTS ( A Twenty cents 33 20 It 50c. „ . IS ( C large figures of value ( A ------

34 20 IS 5° c . „ IS 1 B large 20 l C iiT w e n t y C e n t s „ f A FORTY 40 50c. „ su rch . red 35 tl ^ j value in stout letters { A FORTY

36 40 50c. * „ II ' B value in stout letters • ( C none i A 40 cents 37 40 11 50c. „ tl - B f o r t y in stout letters ( C none

38 40 »» 50c. ,, * 1 • ■ B 40 ( C 40 cents

39 40 SS 50c- .. IS ■ B 40 ( C 40 cents ( A 40 cents

40 40 tt 50c. „ If • B small 40 ( C none i A forty cents

41 40 St 5° c . „ S» ■ B large 40 l C none ( A Forty Cents 42 4° ti 50c. „ II B small 40 j C none

40 „ M 43 11 50 c. ’l £ 140 cents in ( l thick type ( A ------surch. black 44 40 1« 50 c. „ ■j B large 40 | C none ( A ------40 J B large 40 45 SI 5 0 C. »• ( C 40 c e n t s (in two lines) ( A FORTY CENTS 46 40 0 5 0 C. „ II j B small 40 ( C none [ A in stout characters J B Forty 47 40 >1 50C. „ l» I C none Aua. i, 1891. Revenue Stamp C atalogue

( A FORTY, over fifty 48 40 cents on 50c., blue, surch. black J B 40 ( C F o rty 1 ( A f o r t y , over fifty 49 40 It 50c. „ „ - B 40 (thick) ( C 40 cents (thick) ( A ------5° 40 it 50c- „ • B large 40 ( C 40 cents (thick)

40 2r, 50c., grey ] FORTY j 5i tl ” "j B none ( C 40 cents (thick) ( A f o r t y over fifty

52 40 tt 50c., blue, „ - B 40 „ „ ( C F orty ( A f o r t y over fifty 53 40 t» 50c. „ I •< 1 B 40 ,, ,, ( C none ( A 40 cen ts (thick) 54 40 »? 50c. „ „ J B F orty ( C none f A ------55 40 I* 5°c. „ „ - B large 40 ( C F o r t y C e n t s | A ------over 2 rupees 56 50 >1 2r. 50c., grey, surch. black - B none l C 50 cents

57 60 tt 2r. 50c. „ C 60 cents » 1 s i x t y - elongated (CENTS 58 60 »t 2r. 50c. „ 1 B none ( C 60 cents

ir., Venetian red, o J SIXTY 59 60 t* 'CENTS C 60 cents . SIXTY ' 'CENTS 60 60 ft tr. „ B 60 cen ts (thick) C none ( a ( SIXTY 1 ( c e n t s 61 60 ir. „ ft 1 B — l C 60 cents ( , (SIXTY I (C E N T S 62 60 it ir. „ 1 B none ( C ------thick

63 60 1 t ir. „ j B _ ( C none m s s 64 60 tt ir., ,, B none C ------A Sixty cents in capitals 60 ir. „ • B 60 (large) 65 it C none A SIXTY CENTS 66 60 *1 ir. „ • B 60 cents C none A ___- 60 It ir. „ ■ B none 67 C 60 (large) A Sixty cents 68 60 «t ir. „ ■ B 60 c e n t s 4$mm. C none 52 Philatelic Journal of G reat B ritain Auo. i, 1S91.

TELEGRAPHS— Continued,

A • ------' SIXTY CENTS 6 9 6octs. on ir.,Venetian red.T2,surch.black B none II ( C 60 (large)

60 (large) cents 70 6 0 ,, IT, it It It B same C none A SIXTY CENTS 71 fiO II tr...... II B 60 (large) C none ( A none 72 60 1* ir- .t II B SIXTY ( C 60 cents 1 ( A 60 (stout) cents 60 B , 73 It 2r. 50c., grey II ,, none I L f I A 60 cents 4jmm. 74 60 II 2r. 50c. „ It B none \ C Sixty cents ( A I SIX TY 60 surch. red |C E N T S 75 It 2r. 50c. „ B none i C 60 cents ! ------on 2 r u p e e s A I s ix t y o n fifty 76 2r. 50c. ,, 50 n II B none C A SIXTY CENTS 77 60 ? 1 50r., violet, II B 60 C none ( A 60 CENTS 78 6O 5°r. „ II B 60 (large) C none A ------79 60 11 ir., Venetian red, II B large 60 C S ixty C ents A none 80 80 11 ir., T i, „ II B Eighty cents 1 C So cents A None U I EIGHTY 81 80 tr. „ ,, 1 ti ” I CENTS 1 C 80 cents , I EIGHTY 80 ir., T n , „ ‘CENTS 82 it •I B So cen ts (stout) C none . j EIGHTY 80 ( c e n t s 83 11 ir...... »t B ---- - i C 80 cen ts . ) EIGHTY SO i A '( c e n t s (s p a c e d ) 84 11 ir- .. .. It B none 1 C ? none 1 ccnt8y SO * ! I spaced 85 11 ,, ,, M B = 1 C none i 80 i EIGHTY CENTS 86 11 ir. „ „ II B none i C 80 (large) A I 80 ! (cen ts (spaced) 87 80 ii ir- .. II 1, B = ( C none a u q . i, 1891- Revenue Stamp Catalogue,

TELEGRAPHS—Continued.

^ i 8o (large) cents s s 80 cts. on ir MVenetian red,Tu,surch. red B — = ]1 1 C none I • 8o cents (stout) 89 80 ir. M 11 II If i B ------l C (large) 8o f A = 90 80 i« 2r, 50c.,. grey 11 B ----- i C 8o f A = = 9 1 80 11 2r. 50c. 11 II B ----- (thick) 1 C EIGHTY cents ? A 8o cents 92 80 11 2r. 50c. II . 11 f B ) I C ) nonc A = f EIGHTY CENTS 80 2r. 50c. 93 ii tl If B | none C I ■■■ — thick and A I wide apart. 80 2r. 50c. 94 ii II 11 B 8o (very large) C EIGHTY CENTS A 8o cents 80 2r. 50c. B 95 ii 11 II | none \ C A 1 96 80 ti 2r* 50c. If II B n o n e t C EIGHTY CENTS ( A ------8o on fifty 97 80 n 2r. 50c. II 11 B i C A )CENTS ■| 8o (large) 80 2I\ 5 OC. 98 11 II 11 J B ' none l C I A f 8o cents 99 80 11 5r., orange 11 B i C EIGHTY CENTS A f 8o cents 100 80 ti 5f- .. 11 B i C 8oc. A Eighty cents f 8o cents 101 80 11 5r- » 11 B \ C none A EIGHTY CENTS i So (large) cents 102 80 11 5C- .. It B i C none A i B ) So cents *03 80 11 tor., T n , violet 11 C f 8oc. I------A l8o cents IO4 80 11 II II 1* II B 8o cen ts C none A B none 105 s o ti If If II II C 8o large cents, in two lines A Eighty Cents B EIGHTY CENTS I06 80 is II II 11 11 C none A e ig h t y c e n t s (la rg e) B 8 o c e n t s 107 80 11 II II II II C n o n e A EIGHTY CENTS B c e n t s (la rg e) 108 80 •1 II II II II C So (large) 54 Philatelic Journal of G reat B ritain. Au g . i , 1891.

TELEGRAPHS— Continued. A = 80 iog 8octs. on tor,.,T i 1, violet, surch. B CENTS 80 C none A Eighty Cents B 80

n o 80 „ ** If It tt CENTS 80 C none A EIGHTY CENTS ( 80 i n 80 „ «5r-. rose It B ■) CENTS ( 80 c . f EIGHTY 112 80 „ 25r. l CENTS ii tl B = C 80 .'EIGHTY | . 80 „ 25r. A CENTS SPaCed 1J3 - It B = C 80 cents (thick) A none EIGHTY 114 80 . „ 25r. »* tt B CENTS C 80 cents A Eighty cents ” 5 80 „ 25r. 11 tt B 80 cents, 4$m. ■ C none A eighty c e n t s (small) ti6 80 „ 25r. B 80 tt { cents C none A EIGHTY CENTS (small) 80

117 80 „ 25r. tt tt B CEN TS 80 C none ( A Eighty cents

118 80 „ 5°r., rose lilac tt ■: B 80 cents l C none A EIGHTY CENTS ( 80 r l 9 80 5or. tt tt B J CENTS { 80 C none m , 1 EIGHTY

1 2 0 80 „ Sor. tt tt [I CB =80 =cents A EIGHTY EI CENTS 80 1 2 1 80 „ 5or. 11 tt CENTS 1■I 80 80 ior., violet - B large 80 ( C E i g h t y C e n t s 1884. Two Duty Stamps, type 1875, of 25 cents, A represents surcharges on the upper and the upper one surcharged “ TELE,” and the lower extremities of the design lower “ GRAPH.” Colour on white wove paper; B represents surcharges on the centre of perf. 14; Crown and Ca. the design 123 23 cents, pale lilac, surch. black C represents surcharges on the profile of Victoria N.B.— The Telegraph Stamps are made double, and when used, the upper half is attached to the tele WAREHOUSE WARRANT. gram and the lower to the receipt. In order that 3 readers can easily understand the different surcharges ' rofile of Victoria to left in circle containing value- of the foregoing list. I have endeavoured to put Colour on white paper, perf. 12, wmk. Crown and them in as simple a form as possible, by lettering CC. their positions by 1 1 shilling, red brown A ug. i , ittgi. Revenue Stamp Catalogue 55

CYPRUS DOMINICA. Currency as in great Britain and Currency : as in Great Britain. 40 paras = 1 piastre - about i|d. REVENUE. 1879. Great Britain Patent issue of 1872, sur- June 15, 1878. Postage issue of 1874, surcharged charged at foot, “ Cyprus ’ in coloured block Revenue in black block letters. Colour on white letters. Colour on white wove paper; perf. 14, garter. wove paper; perf. 14. Crown and CC. 1 1 penny, violet, surch. black 1 . 1 penny, lilac, surch. black 2 2 pence, „ „ blue 2 6 pence, green ,, 3 1 shilling, magenta „ 3 3 >j »» »♦ brown 4 6 it n »i green 1890. Same as preceding, colour on white wove 5 b 11 it 11 carmine (1879) paper; perf. 14; wmk Crown and CA. 6 1 shilling, green, ,, black (V.R.) 4 1 penny, carmine, surch. black 7 1 M 6p*t i» tt blue „ FA RIDKOT. 8 2 shillings, „ „ ft 11 Currency : 1 rupee (2/- nominally) = 16 annas. 9 2 „ 6p.t „ „ brown „ 10 5 »» n violet „ 1883. Indian characters in circle, ornamentations 11 10 ti »t ft vermilion „ in spandrels, with coupon below, containing value likewise in Indian characters. Colour on white 1883. Profile of Victoria to left on horizontally paper, imperforated. lined ground in double lined circle, surrounding 1 1 anna, red which is “ Cyprus ” and “ Revenue ” below, in white block letters on solid ground— value above FIGI. in coloured block letters, and repeated twice below in “ Greek and Turkish.” Colour on white wove Currency : as in Great Britain. paper; perf. 14. Crown and CA. 1885. Profile of Victoria to left on horizontally 12 1 piastre, lilac lined ground in double lined circle, containing 13 2 piastres, ,, above, “ Figi,” below, “ Stamp Duty ” in white 14 3 „ „ and brown block letters on solid ground, floral ornamenta 15 4i .. green tions in spandrels; spaces reserved for value 16 6 „ lilac above and below, surcharged in black figures and elongated block letters respectively on horizon tally lined ground. Colour on white paper; TOBACCO. perf. 10. 1876? Profile of Victoria to left, embossed on 1 1 penny, brown, surch. black

white paper with coloured inscriptions; perforated 2 3 pence. tt or rouletted. 3 6 „ It tl 1 shiiling. value not indicated, brown, perf. 14. 4 „ tt No date. 5 2 shillings, tt tt 2 value not indicated, green, perf. 14 6 3 »» *t It 7 4 .. tt „ 3 „ „ „ blue 1. 14 10 paras, red, rouletted, no date 8 5 .. It tt 4 to „ black „ „ 9 tt tt 5 15 « 10 6 20 „ blue „ „ t pound. „ tt 7 20 „ red, perf. 14 ,, GRENADA, 8 3° ,, blue „ dated 9 1 piastre, blue, perf. 14, no date Currency: as in Great Britain. to I „ iop. lilac, rouletted, dated January 1876. Crowned profile of Victoria turned 11 1 ,t 35P- brown „ , „ slightly to the left, on solid ground in 12 2 piastres, 2op.f lilac, „ „ double lined circle at foot. Grenada in white 13 2 M 2op., green „ 11 block letters, also on solid ground, small stars in no date H 3 If 3°P*t '* *1 angles, enclosed in squares, ornamental ground, *3 5 ft red „ It surcharged in green, with crown above, and value dated 16 7 tt 20p., „ „ below in thin block letters ; colour on thin white 17 10 If yellow,, It wove paper; perf. 14 ; wmk large star. 18 tt M tt 15 tt 1 1 penny, orange (shades) surch. green

1883. Riband with festooned border, bearing in 2 3/2 pence, tt ft scription “ Snuff manufactured in Cyprus," etc. 3 2 „ tt tl Colour on white paper. 4 3 ,» tt tt 19 10 paras, black 5 4 .. t» ft 20 100 ,, green 6 6 „ 11 1# 7 9 .. Same, surcharged, 25 cigarettes and value cancelled 8 1 shilling, It tt in colour. 9 2 shillings, It 11 21 25 cigarettes, black surch. blue 10 ? 5 1. 11 11 22 100 „ green, „ black 11 10 „ It 11 1883. Same riband to left. “ Tobacco 10 (50 12 1 pound. tl It grams), duty paid.” Colour on colour. ? M arch 1880. Same as preceding, lettering of 23 10 drams, black on white. surcharge larger, colour on stout white wove 24 50 ,, brown on blue green paper ; perf. 14 ; wmk small truncated star. 56 Philatelic Journal of G reat B ritain. A do. i , 1891.

*3 1 penny, orange (shades) surch. green QRIQUALAND. 14 3/2 pence, Currency: as in Great Britain. *5 2 .. 16 3 „ REVENUE STAMP.. *7 4 » M arch 20, 1878. Profile of Victoria to right on 18 6 „ horizontally lined ground in double lined oval; *9 9 .. garter containing “ Province of Griqualand West” 20 1 shilling, in white Roman capitals on solid ground; sur 21 2 shillings, mounted by Imperial Crown, having, in curve 22 ? 5 .. Revenue to left, and Stamp to right, in coloured 23 10 „ block letters, faint ornamental ground, trefoil 24 1 pound, ornaments in angles. Value at foot in straight line in coloured capitals, on white ground, this Varieties and Errors. and the entire design enclosed in pearled frame; 25 1 p e n n y , orange, o n e smaller type than colour on thin white wove paper ; perf. 14. PENNY 1 1 penny, brown (shades) 26 1 penny, orange, large space 2j mm. 2 4 pence, yellow green between one and penny 3 6 „ light blue (shades) 27 3/2 pence, orange, t h r f e instead of t h r e e 4 1 shilling, bistre 28 3/2 It HALI tt HALF 5 2 shillings, green blue 29 3/2 *1 tl IENCE tt PENCE 6 3 „ blue veraited 30 3/2 11 It PFNCE tt 7 5 „ orange vermilion 31 2 t » tt TNO tt TWO 8 10 „ black 32 3 tt tt PFENCE ti PENCE 9 1 pound, carmine 33 4 tt tt FONR ti FOUR 10 5 pounds, slate blue 34 6 11 tt PENSE tt PENCE 35 1 s h i ll i n g , tt type closer together, I2j STAMP ACT 1864. mm. instead o f 13^ mm. End 1877. Cape of Good Hope Fiscals of 1872 36 1 shilling, orange, s h i l l i n s instead of issue, surcharged G in black and red, in various SHILLING types, colour on white wove paper; perf. 14; July 11, 1884, Same as preceding, surcharged Id. wmk. Crown and CC. 9 rams, high, with d. at the right side, colour on 1 2 pence, lilac white wove paper; perf. 14; wmk. small trun 2 4 »» »• cated star. 3 8 ,, ,, 37 1 penny on 3/2 pence, orange, surch. End 1877. Cape of Good Hope 1875 issue, sur green and black charged as before, colour on white wove paper ; A u g u st, 1884. Same as preceding, except that the perf. 15. Crown and CC. top of the i d , is flat. 4 1 penny, mauve 38 r penny on 3/2 pence, orange, surch. 5 3 pence, „ green and black 6 6 o » 7 9 it Oct., 1884. De La Rue type of postage, surcharged 8 1 shilling, green in colour; above " Grenada Revennebelow 9 1 „ 6p., value in block letters, colour on white wove paper; 10 2 shillings, perf. 14 ; wmk. Crown and CA. 11 2 „ 6p., 12 39 1 penny, lilac, surch. c a r m in e 3 ». 40 2 pence, „ „ b lu e 13 3 .. 6p., *4 .1 3 ti ti 11 g r e e n 4 4 1 6p„ 4 2 6 ft 41 tt b la c k 15 4 • »i 16 5 .. 43 9 *t *♦ ti lila c 44 i shilling, „ 1f v io le t 1 7 6 „ 45 2 shillings, green blue, surch. blue 18 7 - 4 6 5 „ yellow green, surch. black *9 7 •• 6p., 20 9 Dec., 1886. Type of 1876. Surcharged Id. (D 21 10 above) above with Revenue in black Roman capi 22 12 tals. 23 12 6 p ., 47 1 penny on 2 shillings, orange, surch. 24 15 .. green and black 25 1 pound, deepviolet 26 1 „ ssh., 1887. De La Rue type of postage, surcharged : 27 iosh., above “ Grenada Postage and Revenue” in two 28 i5sh., lines ; below, value, all in coloured block letters, 29 2 pounds, colour on white wove paper; perf. 14; wmk. 3° 5 s h „ Crown and CA. 31 i o s h ., 48 I penny, carmine 32 33 i o s h . , Error. Type o f July ti, 1884. Surcharged Id. 34 9 mms. high with sloping top ; colour on white 1 5 s,h.. 35 wove papeT ; perf. 14; wmk. large star. 36 iosh., 49 1 "penny on 3/2 p f n c e instead of pence, 37 orange, surch. green and black 38 iosh., S e p t , i , 1891. Revenue Stamp Catalogue. 57

39 6 pounds, deep violet HONG KONG. 40 7 „ xosh„ „ Currency. 100 cents—1 dollar—4/6. 4 i 9 »* II 42 10 pounds, ,, STAMP DUTY, 43 | 10 „ iosh., „ 1867. Profile of Victoria to left on horizontally 44 12 I* if lined ground in double lined circle, separate design 45 13 m iosh., ,, for each value, containing inscriptions and value 46 15 II IT in coloured Roman Capitals, also in Chinese char 47 16 it iosh., ,, acters at sides on a white ground; colour on 48 18 II IT white wove paper; perf. 15 ; wmk. Crown and CC. 49 20 II II x 3 cents, orange (shades) 50 50 11 1] 2 25 „ green 3 30 <1 yellow brown 1880, Cape of Good Hope issue 1879, surcharged 4 50 „ lilac as before. Colour on wove paper; perf. 14, wmk. 5 1 dollar, blue Crown and CC. 6 1 ,, socts., violet brown 5J I penny, green on canary yellow 7 2 dollars, olive green 52 3 pence, vermilion on gamboge yellow 8 3 „ violet 53 6 ,, brown on ,, „ 9 10 „ carmine 54 1 shilling, purple brown „ white 1873. Similar to preceding, reduced in size ; colour 55 1 ,, 6p., ultramarine ,, ,, on white wove paper ; perf, 14; wmk. Crown and 56 2 shillings, carmine „ „ CC. 57 2 „ 6p., ochre „ „ 10 2 cents, grey lilac „ rose „ „ 58 3 ? Same as 1867, Colour on azure wove paper; „ primrose yellow ,, ,, 59 4 perf. 15 ; wmk. Crown and CC. 60 ,, 6p,, green 4 xi 3 cents, orange on azure 61 5 „ bright violet ,, „ 62 6 „ yellow green „ „ f 12 Env., 188. Same as preceding, surcharged ( cents .. grey green „ „ 63 7 in black, colour on white wove paper ; perf. 15; 64 „ 6p., lilac „ „ 7 wmk. Crown and CC, 10 „ slate violet „ ,, 65 12 12 cents on $10, carmine, surch. black 66 12 „ orange „ „ 67 12 „ 6p., deep grey „ „ 1886-1870. Same as preceding, colour on white 68 15 ,, ultramarine ,, „ paper; perf, 15; wmk. Crown and CC. 6g 1 pound, brown on chamois 13 3 cents, lilac 70 1 ,, 5sh. carmine „ „ 14 1 dollar, brown 7i 2 pounds, green „ „ 15 1 „ socts., red brown 72 4 „ brown ,, „ 16 2 dollars, green 73 6 ,, brown ,, sea green 17 3 ,, lilac 18 5 ,, on 10 dollars, carmine, surch. Same as preceding, surcharge reversed. brown 74 I penny, mauve O ct.? 1888, Similar to preceding; profile replaced 75 1 shilling, purple brown by large white numerals surmounted by a crown, colour on white wove paper; perf. 15; wmk. Cape of Good Hope issue, 1872, surcharged with Crown and CC. small black G. Colour on white wove paper; xg 10 cents, lilac perf. 14, wink. Crown and CC. 1891. Identical in design to 2 cents of 1873. Colour 76 4 pence, carmine on white wove paper ; perf. 14 ; wmk. Crown and CA. HOLKAR. 20 2 cents, lilac Currency, same as India. INDIA. Currency: 16 annas -- 1 rupee, (2/- nominally), 1886. Three-quarter faced profile of Rajah on lined 12 pies = 1 anna. ground in an upright oval, on double lined rectan gular frame, with ornaments in spandrels ; above, COU RT FEE. “ Kortrphi ’’ Court F e e ; below value, left and 1871. Provisional. Profile to left of Victoria in a right “ Holr, kar ShSLdi,” the three later a white circle, surcharged “ Court Fee ” in red letters. cartouches; and all in Indian Characters, en Colour on white wove paper; perf. 14. wmk. closed in frame with ornaments in angles. Colour large crown. on white wove paper; perf. 14$. 1 ? 1 anna, violet, surch. red x 1 anna (ek &nr&), rose ? Embossed design, with title, value, and dates. 2 2 annas (done &nre), green Colour on stout azure paper ; imperforate. 3 4 „ (car ,, ) violet 2 ? no value, rose 4 8 „ (at „ ) blue ? Postage stamp of 1866, surcharged “ Court F ee” in carmine, block letters in two lines. 1890. Same as preceding, except portrait changed Colour on white wove paper; perf. 14, wmk. to that of the new Rajah. Colour on white wove elephant's head, paper; perf. 14$. 3 8 annas, rose, surch. carmine 5 1 anna, bright red M arch, 1872. Small oblong. Profile to left of 6 2 annas, ? Victoria on horizontally lined ground in double 7 4 „ ? oval; the inner pearled, the outer scolloped. 8 8 „ ? Above, “ Court Fee ” ; below, value in letters, H 58 P hilatelic Journal of G reat B ritain. S b p t . i , 1891.

left, “ Government" ; right, “ of Indiaorna 40 2 rupees, mauve ments in angles— ornamental ground,—Indian 41 3 11 i* characters at each side of profile. Colour on 42 4 n 11 il white wove paper; perf. 14, wmk. Crown and 43 6 .1 II . India. 1885. Foreign Bill Stamp 1861, surcharged verti 4 I anna, green cally “ Court Fee ” in red Roman capitals, 34J X 5 2 annas, orange 5 mm., the old title being obliterated by a bar; 6 3 „ yellow green colour on azure glazed wove paper ; perf. 15. 7 4 „ red brown 44 3 annas, violet on azure, surch. red 8 6 blue 45 4 11 11 n 11 9 8 „ bistre 4® 8 n n ii n 10 12 „ slate 47 1 rupee, „ „ „ 10a 12 „ deep brown 48 2 rupees, ,, „ „ Same as preceding, surcharged “ Court Fees ” over Upright rectangle; same profile in double lined the old title, and again immediately above and oval, containing “ Government of India," above, below the profile in red Roman capitals, colour on “ Court Fee," below, value; all in coloured Roman wove paper ; perf. 15. capitals on plain ground ; Indian characters on 49 2 annas, violet on white, surch. red ornamental ground. Colour on white wove paper ; go 4 „ „ azure, „ perf. 14, wmk. Crown and India. 11 1 rupee, blue green ? Small Court Fee Stamp, surcharged “ Court Fee" in similar type. 12 2 rupees, orange 51 1 anna, lilac on azure, surch. red 13 4 „ red brown *4 5 „ lilac COURT FEE SERVICE. 15 7 „ magenta 1874. Postage Stamps of 1865, surcharged “ Court Fee ” in red, and “ Service ” in black letters ; Larger oblong, same profile in oval, containing colour on white wove paper; perf. 14; wmk. “ Government of India” in coloured letters on Elephant's head. plain ground ; above, “ Court Fee;” below value 1 1 anna, brown, surch. black and red in white shaded block letters on ornamental 2 4 annas, green, „ ,, ground. Indian characters between in oblong, on a watered ground; colour on white wove paper; 3 4 •• ii „ black 4 8 „ rose, „ red perf. 14; wmk. large Crown and India. 16 10 rupees blue green 187 ? Court Fee Stamps of 1872, surcharged “ Ser 20 grey brown vice ” in black letters; colour on white wove J7 »» paper; perf. 15; wmk. Crown and India. 18 40 44 red brown 19 70 11 deep mauve 5 1 anna, green, surch. black 20 100 11 blue green 6 3 annas, yellow green, surch. black 21 200 41 deep orange 7 4 11 red brown, „

22 400 It deep red 8 12 „ grey, „ 9 1 rupee, green, ,, 23 700 1t mauve 24 1000 11 orange red CUSTOMS. i 875- Same as preceding issue. 187 ? Usual profile of Victoria, in double lined 25 2 annas, slate circle, containing above, “ India Customs;" below, 26 4 11 flesh colour “ One Anna” in coloured Roman capitals on 27 12 11 deep orange white ground. Shaded stars in the positions of 28 2 11 deep grey N.S.E.W., ornamental ground rectangular frame; 29 5 11 violet colour on white wove paper; perf. ig ; wmk. 30 20 ♦ 1 orange small Crown and India. 1879. Share Transfer Stamp, surcharged “ Court 1 1 anna, blue Fee” in red letters ; colour on white wove paper ; perf. 15; wmk. small Crown and India. FOREIGN B IL L . 31 8 annas, violet, surch, red N ovem ber 2g, i860. Crown, value, title, date, all embossed, surcharged “ Foreign Bill ” in thick 1883. Large oblong, containing double ornamental green block letters in two lines, separate design frame, and in left usual profile in double lined for each value, green divisional line. Colour on ornamented oval ; above, “ India ;” below, value Whatman azure wove paper, no wmk; imperforate in small oblong. AH in white block type. On 1 4 annas, rose, surch. green, 2g 11 60—■ right on frame above, “ Court Fee ;” below value, 21 mms both in white block letters on solid ground, orna 2 1 rupee, rose, surch. green, 2g 11 60— mental ground in centre with three horizontal 20 mms lines. Colour on white wove paper; perf. 14 ; 3 1 rupee, rose, surch. green, 1 12 60— wmk. India and Court Fee in double lined block 21J mms letters, with star between. 4 4 rupees, rose, surch. green, 23 1 60— 32 I anna, mauve 20 mms 33 2 annas, „ 3 4 rupees, rose, surch. green, 24 12 60 — 34 4 11 11 21 mms 35 6 11 Same as preceding, on thinner paper 36 8 11 i> 6 ? 4 annas, rose, surch. green 37 12 ii n 7 ? 1 rupee, „ „ „ 38 I rupee, „ 8 4 rupees, „ „ „ 251160— 39 X it 2a., ,, £0 mms. S e rr. i, 1891. Revenue Stamp Catalogue, 59

Same as preceding, colour on stout white wove 12 5 rupees, lilac * paper. 13 6 -• 9 4 annas, rose, surch. green, 20 mms. 14 7 « », 10 1 rupee, rose, surch. green, 26 11 60— 13 8 »• H 20J mms 16 9 11 I 4 rupees, rose, surch, green, 16 1 61— 17 10 ,. „ ' 20 mms 18 20 „ „ N.B.— Mr. Moens queries the existence of the 19 25 ,, 4a. and 4r. on white paper. I have a specimen of 20 30 „ „ the 4r. before me, and also of the 2 annas re-sur 21 40 „ „ charged “ C.S. Causes Madras,” so I can only con 22 50 „ „ clude it was issued in its original state as well. 23 100 „ ,, M ay, i860. Upright rectangle. Profile to left of 24 200 „ „ Victoria on horizontally lined ground, in double 25 500 „ „ lined circle, separate design for each value, 26 1000 „ ,, “ Foreign Bill ” and value in Roman capitals. D ec., 1874. Same as preceding; on white wove Colour on glazed azure paper; perf, 15, wmk. paper. large Crown and INDIA. 12 2 annas, violet 27 I anna, lilac 28 2 annas, bright lilac 13 3 (1 29 2 „ blue » 4 4 tl 30 3 „ deep brown 15 6 tl „ green 16 8 3 i 4 It 32 6 „ rust colour 1 7 12 19 8 „ blue 1 rupee, 33 18 34 12 „ carmine 1 9 1 „ 8an. 1 rupee, flesh 20 2 rupees, 35 3d 2 rupees, grey lilac 21 3 i» 37 3 „ yellow brown 22 4 n 38 4 „ brown 6 2 3 91 39 5 „ lilac 24 8 11 40 6 „ green 12 25 tl 41 7 „ vermilion 26 18 99 42 8 „ steel blue 27 2 4 tl 43 9 „ olive green Sam e as preceding, cc 44 10 rupees, carmine 28 2 annas, vi 45 20 ,, french grey 29 3 II 46 25 ,, lilac 3 0 4 t« 47 30 „ orange 3 i 6 tl 48 40 „ blue 3 2 8 99 49 5® ,, slate 3 3 12 tl ' 5° IOO „ lilac 3 4 1 rupee. 5i 200 ,, brown 3 5 1 „ San. 52 500 .. green 3 6 2 rupees, 53 IOOO „ rose 3 7 3 ti Same as preceding, on blue wove paper. 3 8 4 19 3 9 6 tl 54 1 anna, lilac 40 8 tl 1876. Same as preceding, ? surcharged with new 4 i 12 II value in black. 42 r8 II 55 2 annas on 2a., lilac 4 3 24 II 56 3 n 3a., brown 57 5 .. 3 2 -. i. FOREIGN PAPERS OR SPECIAL STAMPS. 58 5 .. 2a., lilac M arch, 1868. Oblong design. Same profile in 59 6 „ 6a., orange double lined circle, containing above, “ Govern 60 9 .1 3a., brown ment of In d ia b e lo w , value; both in small white 61 10 „ 2a., lilac block letters on solid ground; ornamented ground 62 10 „ 8a., grey work, containing value in large white figures at 63 12 „ 12a., rose each side of profile ; all enclosed in double lined 64 1 rupee, 8an. on 8a., gn floreated border; colour on tinted (bleuti) paper ; 65 1 it „ ir., flei perf. 15 ; wmk. large Crown and INDIA. 66 3 rupees on 8a., grey 3r., brown I i anna. lilac 87 3 ♦»

2 2 annas, It HIGH COURT. 3 3 »i 19 4 4 .. 19 186 ? Postage Stamps of 1865, surcharged as above 5 6 19 in small black letters; colour on white wove 6 8 9. 19 paper; perf. 14 ; wmk. Elephant’s head. 7 12 „ tt 1 J anna, blue, surch. black 8 1 rupee, 91 2 1 „ brown, „ 9 2 rupees, II Same as preceding, surcharged in larger type. 10 3 1* It 3 2 annas, orange, surch. black 11 4 ^ • 1 6o Philatelic Journal of G reat B ritain. S e p t , i , 1891.

Same as preceding, surcharged “ High Court ” on letters. Colour on glazed tinted wove paper; H.M.S. issue. perf. 15, wmk. large Crown and INDIA. 4 1 anna, brown, surch. black 1 8 annas, violet, surch. green 5 2 annas, orange, ,, RECEIPT, BILL OR DR&FT. 1868. Profile of Victoria to left, on horizontally lined ground, surcharged “ High Court” in red i860. Usual profile in pearled circle surrounded by Roman capital letters; colour on glazed tinted double lined circle, containing above, “ Receipt paper; perf. 15; wmk. large Crown and INDIA. Bill or Draft ” ; below, “ Half-anna ” in white 6 1 anna, Roman capitals on solid ground ; above and below in curve “ Government of India ” in small 7 2 annas 8 white block letters. Colour on various tinted 3 >1 paper; perf. 15, wmk. large Crown. 9 4 1 1 J anna, lilac 10 5 >* 11 6 11 Same profile in circle inside a square frame. -In 12 7 scriptions all in two lines ; above, “ Government 13 8 ♦1 of India” ; below, “ Receipt Bill or Draft” at M 10 11 side, “ value ” all in small white Roman capitals >5 12 11 on solid ground; ornamental ground work. Colour 16 1 rupee, on various tinted wove papers; perf. 15, wmk. »7 2 rupees large Crown. 18 3 11 2 1 anna, lilac on salmon !9 4 11 3 1 ,, ,, on lilac 20 5 11 Same as preceding, provisonal, surcharged ver 21 6 11 tically “ Half anna” at each side in green block 22 7 11 letters; two varieties of type: one, tops of 23 8 1* lettering inwards; type tw o : tops of lettering 24 9 11 outwards. Colour on various tinted papers; perf. 25 10 11 15, wmk. large Crown. 26 20 11 4 $ anna, on ia., lilac, surch. green, T I. 27 25 5 J 1, ,, ia., ,, ,, ,, ,, II. 28 30 11 29 40 11 REVENUE. 3° 50 11 1869. Usual profile on horizontally lined ground, 3 i 100 11 in pearled border and double lined circle, con HIGH COURT SERVICE. taining “ Government of India” in coloured 1874. Court Fee Stamps 1872, surcharged in black block letters on plain ground; ornaments in Roman letters; colour on white wove paper; spandrels. Value at foot in single lined oblong, perf. 14; wmk. large Crown and INDIA. in coloured Roman capitals on plain ground— all enclosed in single lined rectangular frame. 1 I anna, blue green, surch. black Colour on tinted paper; perf. 15, wmk. large 2 2 annas, orange, 11 crown. 2 . . grey, 11 3 1 1 anna, violet 4 3 , , yellow green 11 5 4 , , red brown, 11 SHARE TRANSFER. 6 6 „ blue, 11 1863. Usual profile in double lined circle, con 7 8 bistre, 1 1 taining above, “ Govt, of India;” below, “ Share 8 12 „ deep orange, 11 Transfer,” in coloured block letters on plain ground, 9 1 rupee, blue green, 11 ornaments between, value above and below in 10 2 rupees, blue grey. 11 smaller type, and also in white Roman characters 11 2 . , deep red, 11 on solid carmine - vermilion ground ; colour on 12 4 ., brown, 11 tinted paper; perf. 15; wmk. small Crown and „ violet, 13 5 1» India. 10 „ blue green, *4 11 1 I anna, lilac, surch. carmine-vermilion 20 „ deep orange, 15 11 2 2 annas, ,, 11 1, 1884. Postage Stamps of 1865, surcharged 3 3 1* 11 1* 91 Court ” in small letters in a circle, and “ Service ” 4 4 11 11 1* If in larger type in straight line; colour on white 5 8 1* 11 11 If wove paper; perf. 14 ; wmk. Elephant's head. 6 12 11 11 ti 11 1 6 1 anna, brown, surch. black 7 1 rupee, „ 11 11 17 2 annas, yellow, ,, 8 1 .. 4*> .. 11 11 18 4 „ green, „ 9 2rupees,8a. „ 1* 11 10 3 „ 12a., „ 11 11 NOTARIAL. 11 5 11 11 ** tt 18 ? Foreign Bill, 1861, with old title obliterated 12 6 it 4a*» 11 tt 11 by single lines, “ High Court Notarial,” sur J3 7 »i 8a., 11 <* tt charged vertically in two lines in black Roman 14 10 tt ti tt tl capitals, colour on white glazed wove paper ; perf. r5 20 »» »» tt It 15, wmk. large Crown and INDIA. 1 1 rupee, violet, surch. black SMALL CAUSE COURT. 1869. Revenue Stamp, 869, surcharged as above PETITION. in various types. • 882. Foreign Bill, 1861, with old title at extremities A u Court of Small Causes.” cut off, surcharged as above in green block ? I i anna on la. violet, surch. black

» S e p t , i , i#gi. Revenue Stamp Catalogue. 6i

B “ Small Cause Court, Calcutta." I Small Cause Court. 2 i anna, violet 52 2 annas, yellow brown, surch. violet On Foreign Papers, 1874, surcharged as B. 53 1 rupee, „ „ 3 ' ' C 2 annas, blue, surch. black 54 ” <> ” I I 4 green TELEGRAPHS. 5 8 „ blue 6 1 rupee, flesh 1861. Oblong frame, containing in its centre the 5 rupees, lilac usual profile on horizontally lined ground in 7 double lined oval, containing above, “ Govern 8 „ orange 7 ment of India;" below, " Telegraph Depart 9 9 „ olive grei 10 10 „ carmine ment,” in small white block letters on solid ground; above, " Electric Telegraph;" below, 11 20 „ yellow value ; both in large white block letters on solid 12 „ orange 30 ground, traversed by white diagonal lines, value »3 5° >. grey repeated at each side of profile on ornamented On Foreign Bill, 1861, surcharged as B. ground, colour on tinted paper; perf. 14. 14 C 2 rupees, violet, surch. black 1 4 annas, violet 15 3 - .. .. 2 t rupee, „ ib 8 ,, ,, ,, 3 2 rupees, „ On Foreign Papers, 1861. 1865. Upright rectangle, containing usual profile D S.C. Calcut.a. in pearled border, separate design for each value 17 4 rupees, lilac, surch. black containing inscription, “ Government o f India," value and “ Telegraph Department" in white 18 6 „ „ „ block letters, colour on white paper; perf. 14, E Small Cause Court. wmk. Crown and India. «9 I anna, lilac on azure, surch. black 4 1 anna, yellow green 20 I tl tt white 11 5 t annas, red brown 2 t 2 annas, tt t| tt 6 4 »i pale blue 22 3 11 tt tt tt 7 8 „ brown 23 4 it tt tt it 8 1 rupee, grey 24 5 t» tt tt tt 9 2 rupees 8a., yellow 25 6 it tt tt It 10 5 - yellow brown 26 8 tt >t tt 1) 11 10 „ deep green 27 10 tt tt tt It 12 14 .. 4a., mauve 28 12 tt it tt It •3 25 .> violet 29 1 rupee, tt 11 tt 14 28 „ 8a., yellow green 3° 1 „ 8a. ? violet on tinted „ Foreign 15 5° .. carmine 3i 2 rupees, lilac on white „ [Bill Varieties. tt 32 3 t» tt A Imperforate. 33 4 tt It tt It brown 34 5 it tt It tt 16 8 annas grey 35 6 tt tt tt It 17 1 rupee, 3b 7 >t tt It B on azure paper. 8 It tt It 37 tt 18 8 annas, brown 3° 9 tt tt 19 2 rupees 8a., orange 30 10 t* tt tt tt 40 ! 15 „ 1879-81. Same as preceding. Type remade. 4 « *5 1. - A With double filet in angles. 42 30 „ „ 20 irupee.giey 43 4® 11 44 . 5° t» ♦ . B With larger lettering. 45 ? £0 „ „ 21 10 rupees, green 4b ? 70 „ „ C With floret after rupees. 47 ? 75 .. » 22 25 rupees, violet ? Foreign Bill, i8bo, embossed on white paper. D W ith ornaments in angles. F C.S. Causes, Madras,in Roman Capitals. 23 50 rupees, carmine . 48 4 annas, rose, surch. green 1881. Foreign Papers, 1874, surcharged “ Tele 1880. Foreign Bill, i8bi graphs" in black Roman Capitals, colour on G S.C. Court Madras white wove paper ; perf. 14 ; wmk. large Crown and India. 1 rupee 8a., violet, surch. blue 49 24 1 anna, lilac, surch. black 1882. Foreign Papers, 1874. 25 2 annas, ♦ , n H Small Cause, Calcutta. 26 4 green, „ 50 4 rupees, brown, surch. black JAMAICA. 5* 6 „ blue green „ Currency, as in Great Britain. 1864, Usual profile on horizontally lined ground CU STOM S, &c. in double lined circle, containing “ Government o f India ; ” colour on white ‘wove paper ; perf. N ov. 22, 1855. Arms on solid ground in oval, above and below in solid oblongs with pointed T4; wmk. Crown and India. 62 P hilatelic Journal of G reat B ritain. S kpv. i , 1891.

ends “ Jamaica" and value respectively, in white TELEGRAPHS. spaced Roman Capitals, colour on tinted glazed Oct. 1879 ? Designs similar to those of Great wove paper; imperf. Britain with “ Jamaica Telegraphs" above and i 3& pence, blue value below in block letters, colour eh white wove 3 3 „ violet paper ; perf. 15, wmk. Crown and CC 1857. Same as preceding; perf. 14. 1 3 pence, lilac 3 3 4 pence, light blue 2 1 shilling, brown 4 3J „ blue ? Same as preceding, colour on tinted wove paper; 5 3 » violet perf. 15, wmk. Crown and C. 6 3 » mauve 3 1 shilling, brown on tinted Jan. i860, Same as preceding, colour on white wove paper ; perf. 14. JEPORE. Currency, as in India. 7 34 pence, pale blue 8 3J „ blue REVENUE. 9 3 n v'olet 1880. Revenue Bill or Draft Stamp of India, 1869, 1874. Same as preceding, colour on white wove surcharged, “ Jepore," in black block letters in paper ; perf. 14; wmk. Crown and CC. black frame, colour on tinted ; perf. 15; wmk. 10 3 pence, deep mauve Large Crown and India. 11 3 „ bright violet 1 1 anna, violet, surch. black JUMMOO KACHHIR. JUDICIAL STAMPS. Currency, as in India. Jan. 1, 1858. Usual profile in circle, having above in double lined white curved band, TELEGRAPHS. “ Jamaica,’ in coloured Roman Capitals with Jan., 1884 ? Oblong frame, containing arms with ornaments at each extremity; value at foot in vertical inscription, at each side, colour on white straight line in similar type, with arms and motto paper. immediately above, ornamental frame and ground; I 1 anna, emerald green colour on white wove paper; perf. 15. 2 2 annas, brown 1 1 shilling, rose 3 4 ,, ultramarine 2 5 shillings, lilac 4 1 rupee, vermilion 3 10 „ green OFFICIAL TELEGRAPHS. ‘ REVENUE. Jan., 1884 ? Similar to preceding. April 19, 1865. Usual profile of Victoria to left 5 1 anna, black in double lined solid oval, containing above,“ One 6 2 annas, „ Penny;" below, “ Jamaica Revenue,” in white 7 4 »* it block letters, with ornaments between florets in 8 1 rupee, „ spandrels, colour on white wove paper ; imperf., wmk. “ pineapple." KAPPURTHALA. 1 1 penny, carmine Currrency, as in India. Same as preceding, colour on white wove paper ; JUDICIAL ACTS. perf. 14 ; various watermarks. 1877 ? Indian characters on solid ground in circle, A Pineapple. all on horizontally lined ground, containing 2 1 penny, carmine Indian inscriptions in angles; above, white Indian inscription on solid ground ; below, value in white B Crown and CC. rough block letters, rectangular frame, colour on 3 1 penny, carmine white paper. C Crown and CA. I 2 annas, rose 4 1 penny, carmine LEEWARD ISLANDS. 5 1 „ rose Currency as in Great Britain. 1890. Small profile to left on horizontally lined ground in double lined solid, circle, containing ’ FEE S. above, “ Jam aica;” at sides, “ Postage and May 24, 1882. Profile to left of Victoria on hori Revenue,” in white block letters, with five-pointed zontally lined ground in double lined oval, con star between ; at base, double lined octagonal, taining above, “ Leeward;" below, “ Islands;” containing value in white shaded figures on hori with ornaments between, in white letters on solid zontally lined ground; ornamental background ground, all on double lined ornamental frame; and spandrels ; double lined and beaded frame. above, “ Fees,” in coloured letters ; white oblong Typograpned on white wove paper; perf. 14; containing triangular ornaments in corners; wmk. Crown and CA. below, in similar but larger oblong, value sur 1 1 penny, carmine charged in coloured letters, all the lettering is in 2 1 „ lilac block type. Upright rectangular frame ; colour 3 2 pence, grey on white wove paper; perf. 14; wmk. Crown and CA. Same as preceding, surcharged Official in black 1 6 pence, lilac, surch. blue block letters. 2 1 shilling, „ ,, carmine vermilion 1 1 penny, carmine 3 a shillings, „ „ „ 2 2 pence, grey 4 5 „ ,, „ S e p t , i , 1891. Revenue Stamp Catalogue. 63

REVENUE. Odt, 1, 1869. Usual profile on horizontally lined 1890. Small profile to left of Victoria on horizon ground in pearled circle, enclosed in double lined tally lined gronnd in octagonal frame, with colored upright rectangular frame, containing above, stars outside in spandrels ; “ Postage and “ Mauritius;” below, “ Bill Stamp” in white Revenue” vertically at sides in white block block letters on solid ground, ornamentations at letters on solid ground ; above, “ Leeward sides ; watered groundwork on which is sur Islands ” surcharged in coloured block letters in charged above “ First of Exchange,” “ Second single lined oblong; below, pane of surcharged of Exchange,” or “ Third of Exchange," in horizontal lines, containing value in white shaded Roman Capitals; below, value in block letters; figures; ornamental groundwork at sides; typo- colour on glazed white wove paper ; perf. 14 ; graphed by De la Rue & Co. on white wove wmk. Crown and CC (sideways). A First of Exchange, I £ penny, green and violet 1* violet surcharge. 2 1 „ rose „ 3 2j pence, blue „ 34 1 penny, yellow green 4 4 .. orange „ 35 2 pence, ,, 1 5 6 ,. brown „ 36 4 ■> - 6 7 - slate ,, 37 6 „ „ 7 1 shilling, rose and green p 2 ultramarine surcharge. 8 2 shillings, blue „ 48 2 shilling, 3p., orange brown MAURITIUS. 39 1 •• 8p., „ 40 3 shillings, 4p., „ Currency, previously as in Great Britain. 41 5 « >• At present: loo cents = 1 rupee, Indian. 42 6 ,, 8p., ,, 43 8 ,. 4p., ,, BILL STAMPS. 44 16 ,, 8p., ,, M arch 28, 1869. Value and “ Mauritius" in white characters in three lines on solid ground in large B Second of Exchange. oblong; above, “ First of," “ Second of,” or 1 violet surcharge. “ Third of,” in coloured sloping block letters in 45 1 penny, yellow green white oblong ; below, " Exchange ” in large 46 2 pence, „ coloured upright block letters in similar frame; 47 ' 4 ti »p separate frame for each value. Lithographed on 48 6 „ „ white paper ; imperf. 2 ultramarine surcharge. A First of Exchange. 49 1 shilling, 3p., orange brown 1 1 penny, deep blue 50 1 „ 8p., 1* 2 2 pence, rose 5i 3 shillings, 4p., 3 4 ,, vermilion 53 5 .. 4 6 ,, dull green 53 6 „ 8p., »» 5 1 shilling, 3p., brown 54 8 „ 4P-. ti 6 1 „ 8p., light green 55 16 „ 8 p ., »t 3 shillings, 4p., purple 7 C Third of Exchange. 8 5 „ , orange 9 6 „ 8p., primrose 1 violet surcharge. 10 8 ,, 4p-, cobalt blue 56 1 penny, yellow green 11 16 ,, 8p., violet brown 57 2 pence, „ B Second of Exchange. 58 4 .. .. 6 „ „ 12 1 penny, deep blue 59 >3 2 pence, rose 2 ultramarine surcharge. *4 4 „ vermilion 60 1 shilling, 3p., orange brown 15 6 „ dull green 6 1 1 „ 8p., 16 1 shilling, 3p., brown 62 3 shillings, 4p., It *7 1 „ 8p.. light green 83 5 *t »t 18 3 shillings, 4p., purple 64 6 „ 8p., »9 5 „ orange 85 8 „ 6p., »» 20 6 ,, 8p., primrose 66 1 6 „ 8 p ., t« 21 8 „ 4p., cobalt blue 22 16 „ 8p., violet brown Jan. 1,1878. Same as preceding, currency changed to cents and rupees in figures, colour on white C Third of Exchange. wove paper ; perf, 14, wmk. Crown and CA. 23 1 penny, deep blue 24 2 pence, rose A F'irst of Exchange. 25 4 „ vermilion 1 violet surcharge. 26 6 ,. dull green 67 5 cents, yellow green 27 1 shilling, 3p., brown 68 10 „ „ 28" 1 ,, 8p., light green 69 15 •> •> 29 3 shillings, 4p., purple . 70 25 .. •» 30 5 „ orange 2 blue surcharge. 31 6 „ 8p., primrose 32 8 „ 4p., cobalt blue 71 65 cents, orange brown 33 16 „ 8p., violet brown 7* 85 „ „ 6 4 P h i l a t e l i c J o u r n a l OF S f.p t . i , 1 8 9 1 .

73 i rupee, 65c., orange brown 3 lilac surcharge. 74 2 rupees, 50c., „ 120 65 cents, emerald green 75 3 » 35c*i *» 121 85 „ „ 76 4 ». I5C., ,t 4 black surcharge. I 77 8 „ 35c. , „ 122 1 rupee, 25c., violet B Second of Exchange. 5 ultramarine surcharge. violet surcharge. 123 1 rupee, 65c., orange brown 78 5 cents, yellow green 124 2 rupees, 50c., „ 125 3 .. 35C-. .. tO i , 11 79 126 80 *5 „ „ 4 11 t5c,> *» 127 8 „ 35C- .. 81 25 - .. 2 blue surcharge. C Third of Exchange, 1 lilac surcharge. 82 65 cents, orange brown 128 5 cents, emerald green 83 85 .. 129 10 „ „ 84 1 rupee, 65c., 130 15 .1 •• 85 2 rupees, 50c., 131 25 n it 86 3 1. 35c-> 2 black surcharge. 8? 4 11 15c-. 132 35 cents, cobalt blue 88 8 „ 35c-i 133 40 ,, magenta C Third of Exchange, 3 lilac surcharge. violet surcharge. >34 65 cents, emerald green 89 5 cents, yellow green J35 85 1. 90 >0 ,, ,, 4 black surcharge. 91 15 •• .. 136 1 rupee, 25c., violet 92 25 11 .. 5 ultramarine surcharge. 2 blue surcharge. 137 1 rnpee, 65c., orange brown 93 65 cents, orange brown 138 2 rupees, 50c., „ 94 85 ,, tt 139 3 i. 35C., „ 95 1 rupee, 65c., *1 i| >4° 4 .1 I5C-. .. 96 2 rupees, 50c., 11 141 8 n 35c-i ii 3 i. 35c-. tt 97 INLAND REVENUE. 98 4 .1 >5C.i 1* 99 8 „ 35c., 1* 1889. Postage stamps of 1883, surcharged “ Inland Revenue ” in two lines in black Roman capitals ? 1880. Same as preceding, with colours 1 on the neck of the profile. Typographed in value in block letters, colour on white wove colour on white wove paper; perf. 14: wmk. wove paper ; perf. 14 ; wrak. Crown and CA. Crown and C.A. A First of Exchange. j 4 cents, carmine, surch. black 1 lilac surcharge. 1889. Same as preceding, surcharged vertically, 100 5 cents, emerald green “ Inland Revenue ” at the sides over the words 101 10 „ „ " Postage ” in coloured block letters. Litho 102 15 „ „ graphed in colour on white wove paper; perf. 14 ; 103 25 „ „ wmk. Crown and CA. 2 black surcharge. 2 4 cents, carmine, surch. black t°4 35 cents, cobalt blue INSURANCE. 105 40 „ magenta 3 lilac surcharge. M arch 18, 1869. Postage stamps of 1863— 1865, surcharged “ INCE.” in black, colour on white 106 65 cents, emerald green wove paper ; perf. 14: wamk. Crown and C.C. 107 85 „ „ 1 3 pence, rose lilac, surch. black 4 black surcharge. 2 6 „ green „ 108 1 rupee, 25c., violet 3 1 shilling, yellow „ 4 5 shillings, mauve „ 5 ultramarine surcharge. 109 1 rupee, 65c., orange brown O ct, 1st, 1869. Internal Revenue stamps o f same year surcharged “ INCE." jn Roman capitals, 110 2 rupees, 50c., „ iomms. high. Colour on white wove paper ; perf. t i t 3 .. 35c-. .. 14: wmk. Crown and CC. 112 4 „ 15c., „ pence, ultramarine, 113 8 „ 35c.t „ 5 3 surch. deep blue and black B Second of Exchange. 6 6 »» n snrch. deep bine 1 lilac surcharge. and black 114 5 cents, emerald green 7 1 shilling, bistre, surch. deep brown and black 115 IO n ii 8 2 shillings, „ ,, 116 15 „ „ t* tt 9 3 •1 11 11 117 25 „ „ 10 >1 tt 4 *» »t tt tt 2 black surcharge, 11 5 »» t» »t tt tt 12 118 35 cents, cobalt blue 10 *♦ i t it brown and black 119 40 ,, magenta t 13 pound, violet, ,, !1 It O c t. 'i , 1891. Revenue Stamp C atalogue. 65

Feb. i* 1878. Same as preceding, surcharged O ct. 1, i86g. Profile to left of Victoria on hori “ INCE” in black Homan capitals, gmms. high, zontally lined ground, in double lined circle, con the old value obliterated, by two lines, and the taining “ Internal Revenue ’’ in thin white block new added horizontally in black figures and block letters, on solid ground, and ornament at foot; on letters. Colour on white wove paper; perf. 14; double lined inner circle bar outer rectangular wmk, Crown and CC. frames, containing white dots above, “ Mauritius’* 14 13 cents on 3p., ultramarine, surch. deep in coloured Roman Capitals on white ground; blue and black below, oblong with watered ground, containing 15 26 » 6p-, „ surch. deep blue value surcharged in coloured block letters in two • and black lines. Upright rectangular frame, colour on 16 39 „ ip., bistre, surch, violet and glazed white wove paper; perf. 14 ; wmk. Crown black and CC sideways. 18 1 rupee, 50c., on 3/- bistre, surch. violet 9 3 pence, ultramarine, surch. deep blue and black 10 6 „ ^ ,, It l» 19 2 rupees, 8c., on 4/- bistre, surch. violet 11 1 shilling, bistre, surch. violet and black 12 2 shillings, „ 11 »* 20 2 „ 60c., on 5/- „ „ *3 3 »i i» ] M tt 21 5 „ 20c., on 5/- „ „ 14 » l *» t» 22 10 „ 40c., on 1 .violet brown, surch. 15 5 n ti H 1* brown and black 16 M tl It *1 1 pound, violet, „ brown Error, with bottom half of E in cents missing. 17 22a 26 cents, on sixpence, ultramarine, surch. black M arch 1872. Same as preceding. ? Same as preceding, surcharged “ INCE.” in 18 r penny, litac rose, surch. violet black block letters 6 mm high. 19 z pence, ultramarine. ,, deep blue 20 4 ,, ,, ,, ,, 23 13 cents, on 3d. ultramarine, surch. deep blue and black 21 8 „ „ „ „ 24 26 cents, on fid. ultramarine, surch. deep blue and black January 1, 1878. Same as preceding; currency 25 39 cents, on 1/- bistre, surch. violet changed to cents and rupees, colour on white and black wove glazed paper ; perf. 14 ; wmk. Crown and 26 52 cents, on 21- bistre, surch. violet and black 22 5 cents, lilac rose, surch. violet 27 1 rupee, 56c., on 3/- bistre, surch. violet 15 „ ultramarine, ,, and black 23 ft 24 25 .. - ft ti 28 2 rupees, 8c., on 4/- bistre, surch. violet 2 5 50 „ bistre. tl tt and black 26 1 rupee, „ It tt 29 2 rupees, 60c., on 5/- bistre, surch. violet 1 „ 5 0 c- .. ft m and black 27 28 2 rupees, ,, ft ti 30 5 rupees, 20c., on 1 /- bistre, surch. violet 29 2 „ 50c,, „ ft tt and black 30 5 t. i» tt tt 31 10 rupees, 40c., on £ 1 violet brown, surch. * 10 „ violet, ft M brown and black 3 June, 1879. Same as preceding, surcharged June?, 1879. Same as preceding; value surcharged in block letters in two lines, colour on white wove “ IN S U R A N C E ” in black block letters, 20x5 mm, value below in panel in smaller black block glazed paper; perf. 14; wmk, Crown and CA. type in two lines ; colour on white wove paper; 32 5 cents, lilac rose, surch. deep blue perf. 14; wmk. Crown and C.A. 33 15 „ ultramarine, ,, tt 32 13 cents, orange, surch. black 34 25 „ „ tt 33 26 „ pale blue, 11 ft 3 5 5® ♦♦ t» tt tt black 34 39 „ chocolate, It ft 36 75 .t green, „ violet 35 52 „ carmine, ft tf 3 7 r rupee, bistre, 36 1 rupee, 56c., green, »1 It 38 1 ,, 25c., carmine, ,, black 1 „ 50c., bistre, ,, violet 37 2 „ 8c., blue, ft ft 3 9 40 1 „ 85c., red brown, surch. violet 38 2 „ 60c., orange, If f» 2 rupees, bistre, 39 5 „ 20c., „ ft ft 4 1 tt tt 40 10 „ 40c., mauve, ft ft 42 2 50c- .. ft tt 43 3 „ 75c., brown, tf tt INTERNAL REVENUE. 44 5 *» tt tt tt M arch 18, i86g. Postage Stamps of 1863-1865? 45 7 .. 50c., grey green, ,, black surcharged as above, colour on white wove paper; 46 10 „ brown, ,, violet perf. 14; wmk. Crown and CC. 1885. Provisionals. Issues 1869-79, surcharged 1 1 penny, bistre “ 25 c e n t s ” in tall black Roman Capitals. 2 2 pence, blue 3 3 n yellow brown 47 25 cents, on 3d., ultramarine, surch. blue 4 4 ,, rose and black 5 6 „ green (no wmk.) 48 ' 25 cents, on 6d., ultramarine, surch. blue 6 9 n lilac and black 7 1 shilling, yellow 49 25 cents, on 15c., ultramarine, surch. blue 8 5 shillings, mauve and black I 66 Philatelic Journal of G reat B ritain. O c t . i ; 1891.

MONTSERRAT. 1 anna, blue green, surch. black 6 2 annas, grey. Currency as in Great Britain. 7 2 „ orange, INLAND REVENUE. 8 3 green, 9 4 „ red brown, J u n e 16, 1870. Profile to left of Victoria on hori 10 6 „ blue, zontally lined ground in double lined garter, 11 8 „ bistre. containing, “ Montserrat Inland Revenue,” in 12 12 „ grey blue, white Roman Capitals on solid ground, sur »3 12 „ orange, mounted with Imperial crown and emblematic 14 r rupee, blue green, flowers; below, value in white Roman Capitals 13 2 rupees, orange, in solid pane, colour on white laid paper; perf. 16 2 it grey brown. I2j 17 4 11 red brown, 1 1 penny, carmine, mach., perf. 12$. 18 5 i» violet, 2 1 « ,, ,» n 19 7 mauve, 3 1 „ rose, rough, „ 20 10 „ blue green, 188 ? Typograph of De la Rue & Co. Profile to 21 20 ii orange, left of Victoria on horizontally lined ground in 22 40 »' red brown. sexagonal frame, florets in spandrels, all enclosed 23 100 11 mauve. in square frame with pearls at side; above, 24 200 11 orange, “ Montserrat Revenue” in small coloufed block 25 400 11 carmine, letters on white ground ; value at foot in larger 26 700 |4 mauve, type, colour on white wove paper ; perf. 14 ; wmk. 27 1000 It orange red, Crown and CA. 1883. Indian Court Fee Stamps of 1883, sur 4 1 penny, lilac charged *• Mysore” in black Roman Capitals across profile. Colour on white wove paper ; perf. 14; MORVEE. wmk. “ India and Court Fee ” double lined block Currency as in India. letters, with star between. 18— . Full faced profile of Rajah on horizontally 28 1 anna, mauve lined ground in double lined circle, Indian 29 3 annas, „ characters above on solid ground ; at each side, 3° 4 1. .. upright white panels containing “ Morvee State " 31 6 .1 .. in coloured shaded Roman Capitals; value sur 32 » .• <. charged below in two lines in Indian characters 33 *2 ». •« and Roman Capitals, colour on white paper; 34 1 rupee, „ perf. 14. 35 1 •• 2a- •» 1 1 anna, deep blue and black 36 2 rupees, ,, 37 3 .. .• 1891. Full fated portrait of Rajah on horizontally 38 4 - .. lined ground in double lined circle, between laurel 39 6 - -< branches; Indian characters above on solid ground ; at each side, upright white panels con 1887. Oblong frame containing arms in an oval, taining “ Morvee S tate" in coloured shaded “ Court F ee” colour on white paper ; perf. 12. Roman Capitals; below, the value, surcharged 40 1 annn, orange yellow in black in two lines in Indian characters and 41 3 annas, ,, coloured Roman Capitals enclosed in rectangular frame, colour on white wove paper; perf. 15. CHANCERY FEE FUND. 2 1 anna, slate blue, surch. black 1887? Embossed design, containing oval with 3 2 annas, indigo, „ T» value and inscription on mottled ground, brown 4 4 11 It It frame ; colour on white paper; imperforate. 5 8 „ II M t> t 4 annas, salmon 6 1 rupee. bronze green, „ II 7 4 rupees, It IS l| 8 10 „ vermilion, „ ,1 FOREIGN BILL. 9 50 « 11 II II M arch 18, 1874. Indian “ Foreign Bill ” embossed, MYSORE. issue of i860, surcharged as before; colour on stout Whatman azure paper, line green divisional; Currency as in India. imperforate. 1 4 annas, rose, surch. green and black C O U R T FEE. 2 1 rupee, „ „ „ Feb. 24, 1874. Square frame, containing circle 3 4 rupees, „ „ „ and cartouches with Indian and English inscrip M arch 18, 1874. Indian “ Foreign Bill,” i860, tions, colour on white paper; perf. n j . surcharged as before in black. Colour on white 1 1 anna, orange brown and tinted wove paper; perf. 15; wmk. large 2 2 annas, „ Crown and India. 3 4 „ salmon 2 annas, violet, surch black 4 8 1, orange brown 3 It Feb. 24, 1874. Court Fee Stamps of India, 1872. 4 It surcharged “ Mysore" in black Roman Capitals, 6 II colour or white wove glazed paper ; perf. 15; 8 If wmk, crown and India. 12 II Oc t. i , 1891. Revenue Stamp Catalogue. 67

10 x rupee, violet, surch. black 10 2 s h illin g s , a z u r e 1 1 2 •’ " >, 11 3 b p ., 41 12 3 .. .. „ 12 4 » 6p ., „ 13 4 M ti „ 13 4 II 41 14 6 ...... *4 5 tt 15 8 .. „ J5 6 tf 11 RECEIPT, BILL, OR DRAFT. l b 9 It ft March 18, 1874. Large square, with double lined 17 10 tt It 18 10 upright oval, containing above, “ Receipt Bill or b p .. 12 D raft; ” below, “ one anna ” in small white 19 It ft 20 block letters on solid ground, with "M yso re” *5 tt 21 18 »* It bisecting the oval in larger typ e; Indian 22 characters at each side in solid upright oblongs; 18 i. b p ., It 1 p o u n d . groundwork composed of white scrolled lines ; 23 tt 1 „ i s h ., colour on yellow paper , perf. 11. • 24 tl 25 1 „ 2 s h ., tt 1 1 anna, green 2b 1 „ 4s h ., „ 1890. Type re-made, colour on thin white paper; 27 1 5« h., »l perf. 11. 28 1 ,, io s h ., tl 2 1 anna, green 29 1 ,, i 7 s h .b p t tt 30 2 p o u n d s . It REVENUE. 31 2 .. 5s b .t It 1875. Indian Revenue Stamp, 1869, surcharged as 32 2 „ io s h ., 11 before; colour on tinted paper ; perf. 15 ; wmk. 33 3 It IT large Crown. 34 3 „ io s h ., tt 1 1 anna, violet, surch. black 35 3 „ I 5 s h ., »1 36 4 >1 ,, 1887 ? Arms .on horizontally lined ground in 37 5 II 1t double lined circle, containing above, “ Govern 38 6 tt ment of India below, “ Mysore,” with small 39 7 „ io s h ., tt stars between in white 4block letters on solid 40 8 If it ground— ornaments in spandrels— above, Inscrip 41 10 »» it tion in Indian characters; below, "O n e anna” 42 12 „ tosh., if in white Roman Capitals, upright rectangular 43 20 11 11 frame, colour on white wove paper ; perf. 12. 44 25 It it 2 I anna, black 45 100 ,, 11 1890. Same as preceding; colour on white wove Several of these exist in a compound form, and I paper; perf. 12. believe are very scarce. The only specimen I 3 1 anna, orange possess is 46 2 shillings, bp., (1/6 and 1 /- together) SHARE TRANSFER. , azure March 18, 1874. Large oval, containing "Transfer Jan. 1869. Similar to preceding, colour on coloured Stamps” with “ M ysore” across in white block couchc paper ; perf. 13. letters; Indian characters at each side, colour on 1 penny, rose white paper ; perf. 10^. 47 48 1 „ deep brown 1 1 anna, blue (imperf.) 49 1 yellow gold 2 2 annas, „ 5° 3 pence, rose 3 3 »' »» 51 6 „ green 4 4 »* 52 6 „ pink 5 8 .. 53 9 .. blue 6 12 „ „ 54 9 yellow 7 1 rupee, „ 55 1 shilling, deep brown 8 2 rupees, ,, 56 1 „ bp., blue 9 3 ,i 11 57 2 shillings 6p., yellow green 10 4 „ ,1 Variety, tete beche. 11 5 *• " 58 3 pence, rose NATAL. Jan. 1870. Postage issue of same date without Currency, as in Great Britain. surcharge ; colour on white wove paper; perf. 13, 14, wmk. Crown and CC. Jan. 1869. V.R. and Crown embossed on hori 59 1 penny, yellow zontally blue laid paper; separate design for each 60 6 pence, rose value. bi 1 shilling, violet brown I 1 penny, azure 2 3 pence, Jan. 1877. Same as preceding; colour on white 3 4 .. *» wove paper; perf. 13; wmk. Crown and CC. 4 6 „ b2 b pence violet 5 9 »» u b3 1 shilling, blue 6 1 shilling, tt b4 1 „ green, perf. i2| 7 1 bp., »t 1880. Same as preceding, perf. 14. 8 2 shillings, it 65 1 shilling, green 9 2 „ 3P-. 11 68 Philatelic Journal of G reat Britain. Oct. i , 1891.

1881. Similar to 1854, embossed on white laid 7 6 pence, grey, surch. black paper; imperforate. 8 1 shilling, green, „ „ 66 3 pence, white 1879. Same as preceding; surcharged^in London 6 7 4 .. .. in black Roman small letters. II 68 9 „ „ 6g 15 shillings, ,, 9 1 penny, vermilion, surch, black 10 4 pence, orange, „ „ RAILWAY STAMPS. 11 6 „ grey,, „ „ ' M ay 1, 1880. G.N.R. in monogram in centre of 12 1 shilling, green, „ •, large single lined rectangle; above, in two 1883. Typograph of De La Rue & Co.—design of curved banderoles, 11 prepaid parcels ” in coloured postage issue 1882, surcharged locally in black block letters ; below, in scroll, value in similar Roman small letters, colour on white wove paper ; type, sprays at each side enclosing monogram, florets in spandrels. Colour on white paper. perf, 14 ; wmk. Crown and CC. 1 3 pence, lilac slate 13 1 penny, lilac, surch. black 2 6 ,, deep blue Error : Revnue, instead of Revenue. 3 x shilling, red violet 14 I penny, lilac, surch. black REVENUE. 1883. Same design, surcharged in London 1882. Typograph of Ue La Rue & Co. Design “ Revenue ” in black block letters, colour on similar to those of the Leeward Islands, colour white wove paper; perf. 14 ; wmk. Crown and on white wove paper; perf. 14; wmk. Crown CC. and CC. 1 1 penny, lilac 15 1 penny, lilac, surch. black 16 6 pence, green, ,, „ 1886. Same as preceding, value and inscription 17 1 shilling, lilac rose, surch. black surcharged in colour, colour on white wove paper ; perf. 14 ; wmk. Crown and CA. Same as preceding; colour on white wove paper; 2 1 penny, lilac perf. 14 ; wmk. Crown and CA. 3 4 pence, ,, 18 1 penny, lilac, surch. black 4 1 shilling, ,, surch. carmine April 15, 1883. Same designs as preceding ; sur 5 4 shillings, ,, ,, ti charged “ Saint Christopher” in small Roman 6 5 .. 4* >» I letters in two lines, with “ Revenue” below in small 7 9 ti » it Roman capitals, all in black, colour on white wove 8 1 pound, „ n blue paper; perf. 14 ; wmk. Crown and CA. 9 1 „ iosh., „ pale blue 19 1 penny, lilac, surch. black 10 5 pounds, grey green, „ carmine 11 10 .. „ n pale blue Same as preceding, colour on white wove paper ; 12 20 „ „ blue perf. 14 ; wmk. Crown and C.A. TELEGRAPHS. 20 1 penny, rose, surch. black M ay 1, 1882. Usual profile of Victoria to left, on Permanent postage issue of 1883, having “ Revenue" horizontally lined ground in double lined broken surcharged in black, additionally surcharged circle containing “ Natal Telegraphs” in white “ Saint Christopher ” obliquely in either blue, block letters on solid ground, value in coloured black, or violet, Roman small letters, colour on block letters below in straight line, supporting white wove paper ; perf. 14; wmk. Crown and double lined border, florets in spandrels, all en CA. closed in single lined oblong frame, colour on 21 I penny, lilac, surch. violet and black white wove paper; perf. 14; wmk. Crown and 22 I „ „ „ black C. A. 23 I ,, ,, ,, blue and black 1 1 penny, red brown 24 6 pence, green, ,, violet and black 2 a pence, carmine 25 6 „ ,, „ black 3 6 grey green 26 6 ,. ,, ,, blue and black 4 i shilling, green 27 1 shilling, violet rose, surch. violet 5 2 shillings, violet 28 1 „ „ „ black 6 5 ,, ultramarine 29 1 ,, „ „ blue & black 7 10 „ deep grey A ug. I X , ii883. Issue 1878, with London sur- 8 1 pound, red brown charge, “ Revenue” in large Roman block letters 9 5 pounds, orange additionally locally surcharged “ St. Christopher” in violet Roman small letters, colour on white Currency as in Great Britain. wove paper; perf. 13. REVENUE. 30 4 pence, orange, surch. black and violet End 1878. Postage Stamps 1867 roughly surcharged 31 1 shilling, green, „ „ locally “ Revenue ” in black Roman small letters July, 11, 1883. Same as preceding, additionally across the design, colour on white wove paper ; surcharged “ St. Christopher ” in violet in one perf. 13. line in large violet Roman Capitals. 1 1 penny, vermilion, surch. black 32 4 pence, orange, surch. black and violet 2 4 pence, orange, „ ,, 3 6 „ grey, „ „ Our continental contemporaries give the id., first 4 1 shilling, green, „ ,, issue, with “ Reyenue ” instead of “ Revenue,” Same as preceding ; but surcharged in smaller type. colour on white wove paper ; perf. 13. 5 1 penny, vermilion, surch. black Reyenue instead of Revenue. 6 4 pence, orange, „ ,, 33 1 penny, vermilion, surch. black Oc t . i , 1891. Revenue Stamp Catalogue. 69

NEW SOUTH WALES. 41 1 shilling, lilac and brown STAMP DUTY. 4* 1 t! S p i t 11 ft 43 2 shillings, „ „ Under “ an Act to Impose Stamp Duties,” passed 44 2 11 f i p . t ,1 11 . , June 26, 1865. 45 3 ft tt tf Ju ly i,11865. Large profile of Victoria to left on 46 3 tt ft 11 horizontally lined ground in double lined oval, 47 4 ft tt tf containing above, “ New South Wales;” below, 48 5 ft !» green “ Stamp D uty” (florets between) in coloured 49 6 11 tt 11 block letters on white ground; Royal Crown 50 7 ft tt „ above; ornaments in spandrels, all on horizontally 51 8 tt tf tt lined ground. Value below in coloured Roman 52 9 ft It 11 capitals on white ground; upright rectangular 53 10 ft ft carmii frame, colour on stout white wove paper ; imperf. 54 12 it 12 tt 6p*, ? rt 11 I 1 penny, mauve 55 2 4 pence, blue 56 15 tt it ti 57 1 pound, „ tt 3 6 „ tt 58 1 „ iosh.,?„ ♦t 4 8 „ t* 5 1 shilling, mauve Same as preceding; colour on “ blued” wove 6 2 shillings, sienna paper; perf. 12J; wmk. N.S.W . 2 ,, 6p. 7 tt 59 4 pence, lilac and blue 8 3 t. tt 60 6 „ at 9 4 .. it 61 8 „ M 10 5 t. green 62 1 shilling, brown 11 6 „ 63 1 „ 6p 11 12 7 t, ti 64 2 shillings, 8 „ 13 tt 65 2 „ 6p. 14 9 - it 66 10 „ carmii 3 .t !5 67 4 » tt Same, on thin wove paper; imperf. 68 5 - n 16 1 shilling, violet 6g 6 green 70 7 .. 1* August 21, 1865. Same as preceding, colour on 7i 8 „ M stout wove paper; perf. 12(5. 72 9 .t f« 10 „ carmine 17 1 penny, violet 73 18 4 pence, blue 74 12 „ 4p. »t 12 „ 6p, 19 6 „ ft 75 it 20 8 „ tt 76 15 .. tf 21 1 shilling, mauve 77 i pound, *f 22 1 ,1 purple 78 1 .. tosh., „ it 79 ? Error 5 shillings, crimson centre and brown 23 2 shillings, orange brown 24 2 „ 6p. tt Smaller and similar design, colour on white wove 25 3 tt 1* paper; perf. 13. 26 4 .. 1 »* 80 1 penny, lilac, no watermark 27 5 .. green 28 6 „ tt 81 1 „ ., wmk. N SW 29 7 - tt Same as preceding, colour on azure wove paper; 3° 8 „ tt perf. 12 ; wmk. large 2. 31 9 .. tt 82 1 penny, lilac 32 10 „ carmine Same as preceding, colour on thin pe Ju ly, 5, 1880. Same as preceding, surcharged two perf. 12J. or nine pence over old value in' black block 33 1 penny, violet letters, colour on white wove paper ; perf. 13 ; 34 1 shilling, lilac wmk. N .S.W . . 35 10 shillings, carmine 83 2 pence, bistre, surch. black Same as preceding; colour on wove paper; pert. 84 9 .t green, „ „ 12J ; wmk. N .S.W . 1882. Same as preceding, without surcharge, colour 36 1 penny, violet on white on wove paper; perf. 13 ; wmk N.S.W . . 37 t „ „ azure 85 1 penny, orange on white 1868. Smaller profile on lilac or violet ground; 86 1 ,, „ azure lined circle, containing in thin white block |letters, above: “ New South Wales; below: “ Stamp Similar to preceding, colour on white wove paper ; Duty,” with florets between —value above and perf. 12 ; wmk. N .S.W . below profile in large figures and block letters 87 2 pence, violet brown respectively—ornamental ground— upright rect angular fram e; colour on white wove paper; perf. Jan. 1881. Design of the id. colour changed and 12$; wmk. N .S.W . surcharged threepence in black block letters over the old value, colour on azure wove paper; perf. 38 4 pence, lilac and blue 13 ; wmk. N.S.W. • 39 6 i> it 4° 8 ,, ,, ,, 88 3 pence on id. rose, surch. black 7 o Philatelic Journal of Great B ritain. O c t. t, 1891.

Same profile, in various frames, separate design for IO 3 per cent,,1 bistre each value, colour on wove paper; perf. 13 ; 11 5 m It wmk. N.S.W. 12 6 »» ♦ 1 89 3 pence, green grey on white 13 7 It t» 90 9 ,, „ on azure *4 10 11 It Same as Nos. 85, 86, colour on tinted paper; perf. BEER D U T Y. 10 ; wmk. N .S.W . 1879. Large oblong, 2T% x 4# centimetres, having 91 1 penny, orange on tinted in centre small double lined rectangle on large Same as preceding, without watermark. oval, in centre again of which is profile to left of 92 1 penny, orange on tinted Victoria on horizontally lined ground, surrounded by double lined oval, containing above, “ New Same as No. 89, perf. 10 ; wmk. N.S.W. Zealand,” below, “ Inland Revenue ” in white g3 3 pence, green grey on white Roman capitals. At each side of large oval are 5,12,83. Same design to issne 1868, colour on two double lined small circles traversed by “ Beer white wove paper ; perf. 10 ; wmk. N .S.W . Duty ” in large coloured block letters, with double 4 pence, lilac surch. blue lines above and below. At each angle oi centre 94 is a double lined oval reserved for value and de 6 tt tl tt tt 95 nomination surcharged in colour, above denomi g6 8 it tt it It nation, below value surcharged in coloured block 1 shilling. tt tl tt 97 letters, all enclosed on lined ground in oblong, 98 1 ,, 6p-, lilac surch deep brown with broken corners, enclosing ornaments. Colour 99 2 shillings, !» 11 It 100 2 ,1 6p., „ „ pale brown on white paper ; perf. 12 ; wmk. N.Z. IOI 3 tt it 11 tl 1 3 pence, violet and red 102 4 tt tt 11 tt 2 44 ,, black and yellow 103 5 tt tt tl tl 3 74 ,, brown and carmine 104 6 tt „ „ green 4 1 shilling, 3p., ? 105 7 tt 11 tl It 5 1 ,, 6p., green and red 106 8 tt It tt tt 6 2 shillings, 3p., rose and blue 107 9 tt *1 tl tl 7 6 „ 6p., blue and red 108 10 I, ,1 I, carmine Variety— imperforate. TELEGRAPHS. *8 2 shillings, 3p., rose and blue 6 ,, 6p., blue and red 1871. Allegorical figure of Time seated, holding 9 scythe and bowl to left; hour glass back, with COUNTERPART. N. S. Wales below, in white block letters, on 1874. Usual profile of Victoria to left in circle. diagonal lined ground ; all euclosed in a double Type of Stamp Duty of 1874, re-made, surcharged lined broken circle, containing above, “ Electric ;” in blue, upright rectangle, colour on azure paper; below, “ Telegraphs,” in coloured block letters ; perf. 13; wmk. N .Z. value above and below in white figures and large block letters respectively, on a vertically lined 1 no value, yellow and blue ground covered with scroll work, various frames ; z 2 shillings, 6p. ,, „ „ colour on azure paper; perf. 12J; wmk, N.S.W. FIN E PAID. 1 1 penny, brick 1874. Similar to Counterpart issue, colour on 2 2 pence, blue white wove paper ; perf. 13 ; wmk. N .Z, 3 6 ,, red brown 4 1 shilling, blue 1 no value, brick and blue 5 2 shillings, brown 2 ,, „ green 6 4 ,, violet LAW COURTS. 7 6 ,, carmine 1876. In centre of double lined frame, single lined 8 8 ,, lilac circle, composed of horizontal lines, containing Variety— imperforate. Crown above, and value surcharged in coloured g 4 pence, pale red, with black centre figures with denomination below on block letters. On upper part of circle “ Law C ourts; ” on NEW ZEALAND, ' lower, “ New Zealand,” both in coloured Roman Currency, as in Great Britain. Capitals on white ground, colour on white wove paper; perf. t3 ; wmk. N.Z. and star. AD VALOREM DUTY. 1 I shilling, green, surch. red 1874. Usual profile, design identical to that of the 2 2 shillings, brick, „ blue counter part issue of same date, surcharged in 3 3 ,, lilac, ,, ,, blue ; colour on white wove paper ; imperf.; wmk, „ carmine, „ „ N.Z. (interlaced). 4 5 5 6 ,, blue, „ black 1 per cent., brown 6 10 ,, bistre, „ blue 7 20 „ yellow, „ „ 3 5 L A W DEEDS. 6 J u l y , I®75' Double lined frame, having 7 centre a double lined circle, surmounted by an 10 imperial crown, containing above, “ New South Same as preceding ; wmk. N.Z. Wales ; *’ below, value in coloured block letters ; 8 1 per cent., bistre in centre of which is the inscription, “ Law 9 *4 >1 <> Deeds Stamp” in three lines in white Roman O c t. i , 1891. Revenue Stamp Catalogue. 7i

Capitals ; figure of value in upper angles in white 13 8 pence, blue, surch. black figures in small circles an coloured ground, colour 8 „ „ „ brown on white wove paper ; perf. 13; wmk. N.Z. and Value in one line. star. 15 1 shilling, grey, surch. red \A size 21 x 25 mm. i 6 1 ,, lilac, ,, ,, 1 1 shillling, green l7 t „ sepia, „ „ Value in two lines. B size 22 x 18 mm. 18 1 shilling, lilac, surch. red 2 t shilling, green (1879) 19 1 violet, „ 11 3 2 shillings, deep flesh 20 1 .. 4P-i bistre, „ blue 4 3 ,, bright violet 21 1 „ 6p„ blue, „ black 5 4 .. grey 22 1 „ 8p., bistre, „ blue green 6 5 „ carmine 23 2 shillings, brick, ., green, „ brown 7 6 „ blue 24 4P-> 8 10 „ red brown 25 6p., bistre, „ blue 9 15 „ green 26 6p., chlcTte, „ n 20 ,, pale yellow 27 -8p-> blue, „ black i° 28 lilac, „ red NOT LIABLE. , 29 3 „ 4p., bistre, It blue 1874. Usual profile, design similar to Counterpart 3° 3 „ 6p., blue, tl bistre issue of same date, upright rectangle, surcharged 31 3 „ 8p., bistre. 11 blue in blue, colour on whiie wove paper; perf. 13; 32 4 ,, brick, II green wmk. N.Z. 33 4 „ 4p., green, 11 brown 1 no value, violet and green 34 4 ,, 6p., bistre, 11 blue ,, 8p., blue, 11 black PAID IN F U L L . 35 4 36 5 shillings, lilac, 11 red 1874. Usual profile, design, as preceding; colour 37 5 „ 4p., sepia, „ green on white wove paper; perf. 13; wmk. N.Z. 38 5 „ 6p., blue, II black no value, bistre and red 39 s „ 8p., sepia, ,, blue 40 6 ,, brick, 11 11 PENALTY PAID. 4t 6 4P-. green, 11 brown 1874. Usual profile, design as preceding ; colour 42 6 „ 6p., sepia, It blue on white wove paper; wmk. N.Z. 43 6 „ Sp., blue. It black 1 no value, bistre and red, peri. 13 44 7 „ violet, II red 2 „ „ ,, imperf. 45 7 „ 4p.. sepia, blue 46 7 „ 6p., brown, It green REVENUE. 47 7 „ 8p., blue, H black April, 1882. Separate design for each value— 48 8 „ red It blue similar to the postage issue of 1873. The id. is 49 a „ brick, 1* green of the postage tvpe of the 2d., and 8d. of that of 50 8 „ 4p., green, It brown black the 6d., the 3d. altered from that of the id., the 4d. 51 8 „ 6p., blue, tl from the 2d., the 6d. from the 4d., and the ish. 52 8 „ 8p., It II from the 3d.; colour on white wove paper ; typo- 53 9 „ violet, ft red green graphed; perf. 11J ; wmk. N.Z. and star. 54 9 ,, 4p., brown, tl 1 1 penny, rose 55 9 ., 6p., blue, It black 2 2 pence, lilac 56 9 „ 8p., sepia, blue 10 green yellow 57 „ brick *1 3 3 blue sea green 58 12 ,, 6p., sepia, It 4 4 „ blue grey,, red 6 „ brown 59 15 5 „ 6p.,? black blue 6 8 „ deep blue 60 17 11 20 ,, brick green 7 1 shilling, brown lake 61 It 62 1 pound, 2sh. 6p„ „ STAMP DUTY. 63 1 „ gsh., „ Jan, 1871. Profile to left of Victoria on horizon 64 1 ,, 7sh. 6p,, blue, brown tally lined ground in double lined circle, con 65 iosh., brick, green taining above “ Stamp Dutybelow “ New 66 i5sh., blue grey „ red Zealand” in white block letters on solid ground— 67 2 pounds, brick, tl green ornaments in spandrels—above and below, hori 68 2 tl iosh., it It ti zontally lined panels reserved for value, surcharged 69 3 tl 4, It „ in coloured figures and letters respectively; colour 7° 3 tl tosh., II It it on white wove paper; imperforate; wmk, N.Z. 71 4 II It It tt iosh., 1 I penny, blue grey, surch. red 72 4 II 11 M 11 II tt It 11 2 I » If »» n black 73 5 green II iosh., 11 tl 11 3 I It blue violet, 11 74 5 6 II II t i 4 I violet, n red 75 It 6 iosh., 11 11 5 I it grey lilac, it 11 75 St It It SI ti 6 z it lilac blue, „ i i 77 7 H 11 tosh., It II t» 7 1 t» mauve, it it 78 7 8 It • 1 t i 8 1 it It it green 79 tl 80 8 tosh., II ft «i 9 2 pence, green, it black tl 81 It It 11 10 4 n n 11 II 9 M t i 82 1* tosh., II II 11 4 II i» i» brown 9 10 II II 11 12 6 11 bistre, 11 blue (s 83 11 70 Philatelic Journal of G reat Britain O c t. i , 1891.

Same profile, in various frames, separate design for 10 3 per cent., bistre each value, colour on wove paper; perf. 13 ; *« 5 1t wink. N.S.W. 12 6 II 89 3 pence, green grey on white *3 7 *4 90 9 „ on azure 14 10 tl Same as Nos. 85, 86, colour on tinted paper; perf. B pE R D U T Y. 10 ; wtnk. N .S.W . 1879. Large oblong, 2 ^ x 4 8 centimetres, having 91 1 penny, orange on tinted in centre small double lined rectangle on large Same as preceding, without watermark. oval, in centre again of which is profile to left of 92 1 penny, orange on tinted Victoria on horizontally lined ground, surrounded by double lined oval, containing above, " New Same as No. 89, perf. to ; wmk. N.S.W . Zealand," below, “ Inland Revenue” in white 93 3 pence, green grey on white Roman capitals. At each side of large oval are 5,12,83. Same design to issne 1868, colour on two double lined small circles traversed by “ Beer white wove paper ; perf. 10 ; wmk. N.S.W . Duty ” in large coloured block letters, with double 94 4 pence, lilac surch. blue lines above and below. At each angle oi centre 95 6 It II 1t II is a double lined oval reserved for value and de 96 8 *1 II |l nomination surcharged in colour, above denomi 97 1 shilling, 14 4| 41 nation, below value surcharged in coloured block 98 1 .. 6p-> lilac surch deep brown letters, all enclosed on lined ground in oblong, 99 2 shillings, It II It with broken corners, enclosing ornaments. Colour xoo 2 ,» 6p., ,, „ pale brown on white paper ; perf. 12 ; wmk. N.Z. 101 3 t* II It II 1 3 pence, violet and red 102 4 *1 41 II 14 2 44 „ black and yellow 103 5 It 41 »1 11 3 74 .. brown and carmine IO4 6 ft „ green 4 1 shilling, 3p., ? 105 7 II 41 14 14 5 1 „ 6p., green and red JO6 8 14 II II II 6 2 shillings, 3p., rose and blue 107 9 II It 14 >1 7 6 „ 6p., blue and red I08 10 „ „ „ carmine Variety— imperforate. TELEGRAPHS. 8 | | 2 shillings, 3p., rose and blue 187I. Allegorical figure of Time seated, holding 9 6 ,, 6p., blue and red scythe and bowl to le ft; hour glass back, with COUNTERPART. N. S. Wales below, in white block letters, on diagonal lined ground; all euclosed in a double 1874. Usual profile of Victoria to left in circle. lined broken circle, containing above, 44 Electric Type of Stamp Duty of 1874, re-made, surcharged below, “ Telegraphs," in coloured block letters ; in blue, upright rectangle, colour on azure paper; perf. 13; wmk. N.Z. value above and below in white figures and large block letters respectively, on a vertically lined 1 no value, yellow and blue ground covered with scroll work, various frames; 2 2 shillings, 6p. „ „ „ colour on azure paper; perf. 12J; wmk. N.S.W. FIN E PAID. 1 penny, brick I 1874. Similai to Counterpart issue, colour on 2 2 pence, blue white wove paper ; perf. 13 ; wmk. N.Z. 6 ,, red brown 3 1 no value, brick and blue 4 1 shilling, blue 5 2 shillings, brown 2 ,, „ ,, green 6 4 ,, violet LAW COURTS. 6 „ carmine 7 1876. In centre of double lined frame, single lined 8 8 ,, lilac circle, composed of horizontal lines, containing Variety— imperforate. Crown above, and value surcharged in coloured 9 4 pence, pale red, with black centre figures with denomination below on block letters. On upper part of circle “ Law Courts;” on NEW ZEALAND. ' lower, “ New Zealand," both in coloured Roman Currency, as in Great Britain. Capitals on white ground, colour on white wove AD VALOREM DUTY. paper; perf. 13; wmk. N .Z. and star. 1 I shilling, green, surch. red 1874. Usual profile, design identical to that of the 2 2 shillings, brick, „ counter part issue of same date, surcharged in blue blue ; colour on white wove paper ; imperf.; wmk. 3 3 ti lilac, „ II N.Z. (interlaced). 4 5 „ carmine, „ II 5 6 „ b lu e , „ black 1 1 per cent., brown 6 10 „ biBtre, „ blue 2 i 4 „ 7 20 „ yellow, „ II 3 3 „ n 4 5 >' >1 LAW D EED S. 5 b „ ,, J u l y , 1875. Double lined frame, having in its b 7 i* ,, centre a double lined circle, surmounted by an 7 to .» imperial crown, containing above, 14 New South Same as preceding ; wmk. N.Z. W a le s;" below, value in coloured block letters; 8 1 per cent., bistre in centre of which is the inscription, “ Law 9 IT I, Deeds Stamp” in three lines in white Roman Oc t . i , 1891. Revenue Stamp Catalogue. 7i

Capitals ; figure of value in upper angles in white 13 8 pence, blue, surch. black figures in small circles an coloured ground, colour «4 8 „ „ „ brown on white wove paper; perf. 13; wmk. N.Z. and Value in one line. star. 15 1 shilling, grev, surch. red A size 21 x 25 mm. 16 1 ,, lilac, ,, 11 I I shillling, green >7 1 „ sepia, „ 11 Value in two lines. B size 22 x 18 mm. 18 1 shilling, lilac, surch. red 2 1 shilling, green (1879) 19 1 „ violet, „ 11 3 2 shillings, deep flesh 20 1 „ 4p., bistre, „ blue 4 3 „ bright violet 21 1 „ 6p., blue, „ black 22 blue 5 4 .. . 1 ,, 8p,, bistre, „ 6 5 „ carmine 23 2 shillings, brick, ., green 7 6 „ blue 24 2 ., 4p., gTeen, „ brown 8 10 „ red brown 25 2 „ 6p., bistre, „ blue 9 •5 „ green 26 2 „ 6p., ch’cTte, „ 14 2 „ 8p., blue, „ black i° 20 „ pale yellow 27 28 . 3 „ lilac, „ red NOT LIABLE. 29 3 „ 4p., bistre, „ blue 1874. Usual'profile, design similar 30 3 „ 6p., blue, „ bistre issue of same date, upright rectangle, surcharged 31 3 ,, 8p., bistre, „ blue in blue, colour on whiie wove paper; perf. 13; 32 4 ,, brick, ,, green wmk. N.Z. 33 4 „ 4P-, green, „ brown 1 no value, violet and green 34 4 „ 6p., bistre, „ blue ,, 8p., blue, „ black PAID IN F U L L . 35 4 3& 5 shillings, lilac, ,, red 1874. Usual profile, design, as preceding; colour 37 5 „ 4p., sepia, „ green on white wove paper; perf. 13; wmk. N.Z. 38 5 ,, 6p., blue, ,, black no value, bistre and red 39 s „ 8p., sepia, „ blue 6 „ brick, ,, It PENALTY PAID. 40 41 6 ,, 4p., green, „ brown 1874. Usual profile, design as preceding ; colour 42 6 „ 6p., sepia, „ blue on white wove paper; wmk. N.Z. 43 6 „ 8p., blue. „ black no value, bistre and red, perl. 13 44 7 „ violet, „ red „ „ „ irnperf. 45 7 „ 4p.. sepia, „ blue 46 7 „ 6p., brown, „ green REVENUE. 47 7 „ 8p., blue, „ black April, 1882. Separate design for each value— 48 8 „ red „ blue similar to the postage issue of 1873. The id. is 49 8 ,, brick, ,, green of the postage type of the 2d., and 8d. of that of 5° 8 ., 4p., green, „ brown the 6d., the 3d. altered from that of the id., the 4d. 51 8 ,, 6p., blue, ,, black from the 2d., the 6d. from the 4d., and the ish. 52 8 ,, 8p., ,, ,, ,, from the 3d.; colour on white wove paper ; typo- 53 9 „ violet, „ red graphed ; perf. t i j ; wmk. N.Z. and star. 54 9 „ 4p., brown, „ green 1 penny, rose 55 9 ., 6p., blue, ., black 2 pence, lilac 55 9 „ 8p., sepia, ., blue 10 ,, brick „ green 3 * yellow 57 12 „ 6p., sepia, „ blue 4 sea green 58 6 brown 59 15 „ blue grey,, red 8 deep blue 60 17 „ 6p.,? black „ blue 1 shilling, brown lake 61 20 „ brick „ green 62 i pound, 2sh. 6p., ,, „ 11 STAMP DUTY. 63 1 11 5shM )• 11 Jan. 1871. Profile to left of Victoria on horizon 64 1 „ 7sh. 6p., blue, ,, brown tally lined ground in double lined circle, con 65 1 „ iosh., brick, „ green taining above “ Stamp Duty ;” below “ New 66 1 „ issh., blue grey „ red Zealand ” in white block letters on solid ground— 67 2 pounds, brick, „ green ornaments in spandrels— above and below, hori 68 2 ,, iosh., ,, ,, it zontally lined panels reserved for value, surcharged 69 3 ll 1* tl 11 in coloured figures and letters respectively; colour 7° 3 if iosh-i it 11 11 71 4 11 II M 11 I 1 penny, blue grey, surch . red 7* 4 i, iosh., ,, •, 11 2 1 II tt tl 11 black 73 5 11 11 0 1* 3 1 „ blue violet, 11 green 74 5 n iosh., I, n 11 4 1 „ violet. red 75 6 IT 11 II 11 5 1 „ grey lilac, 11 II 7® 6 11 iosh., ti 11 n 6 1 „ lilac blue, It 41 77 7 n ti n 11 7 1 „ mauve, »» ll 78 7 ti iosh., 1 1, n 1* 8 1 If 1* tl green 79 8 n •» •» ti 9 2 pence* green, >1 black 80 8 ,t iosh., t, ti i« 10 4 1* »• I* II 81 9 n »i »* 11 11 4 i» 11 ll brown 82 9 it iosh., tt ti 11 12 6 „ bistre, 11 blue (s 83 10 n i» it tt 72 Philatelic Journal of G reat B ritain. O c t . i , i8gi.

Same as preceding, value above and below obliter 140 3 shillings, 6p., ? blue, surch. black ated by a black line with large j in centre of 14 1 3 „ 8p., ? bistre, ,, blue d e s ig n . 142 4 „ rose, ,, green 84 5 p., on 1/- grey lilac on black •43 4 „ brick, ,, blue 11 P*i ro s e, ,, ,, W ith larger figures. •4 4 4 4 „ 6p., ? bistre, „ „ 85 1 shilling, 6p., blue, surch. black •45 4 146 ,, 8p., blue, „ black 86 2 shillings, 6p., chocolate „ blue 4 •4 7 5 „ mauve, „ green, Same as preceding ; saw perforation. 148 5 „ ,1 ’ red 87 1 p e n n y , violet, surch. red 149 5 „ 4 P-. ? .. 1, green 88 1 „ b lu e (4 150 5 „ 6p., ? blue, „ black 4 p en ce, green , ,, b ro w n 89 • 5 i 5 „ 8p., ? sepia, „ blue 90 6 „ b istre, „ b lu e •52 6 „ brick, „ „ 9 1 8 „ blu e, „ b ro w n •53 6 „ 4p., green, „ brown 92 1 shilling, 1 ,, 6p., sepia, „ blue lila c , ,, red •54 6 in two lines f •55 6 „ 8p., blue, „ red 2 shillings, red,_ ,, b lu e 93 156 7 ,, violet, „ carmine Same as preceding ; pin perforation. •57 7 g r e y , „ „ 158 ,, 4p., ? sepia, „ blue 94 1 p e n n y , b lu e, su rch . red 7 ,, 6p., ? blue, „ black 95 1 .. v io le t, ,, •59 7 96 4 p en ce, g re e n . „ b la ck 160 7 „ 8p., ? sepia, „ blue „ brick, „ blue 97 8 blu e, ,, b ro w n 161 8 98 1 shilling, 1 162 8 „ 4p., green, „ brown g re y , n red in tw o lin e s J •63 8 ,, 6p„ blue, „ black 164 8 11 8p., ,, ,, 1, Same as preceding; wmk, star, perf. 12J. ,, violet and red 1 p en n y, violet, surch. red i6 5 9 99 166 ,, 4p., brown „ green 100 I M M tt g re e n 9 167 9 „ 6p-, 101 17 shillings, 6p., blue, If b la c k 168 „ 8 p „ 102 1 pound, 7sh. 6p., ,, it 9 41 169 10 „ brick and green 163 5 pounds, tosh., brick, 11 g re e n 170 10 .. 4 P*> IO4 6 it »1 11 171 10 .. bp-, I05 6 „ to s h ., „ 11 n •72 10 11 8 p „ 106 7 •• It 11 11 •73 12 „ 6p., brown and blue 107 ro s h ., ,, ,, 11 7 .. „ lilac and red 108 8 ,, 11 It 11 •7 4 •5 •75 .. 6 p., 109 8 „ to s h ., „ 11 11 •7 176 1 pound, rose and blue n o t* It n 9 .. 1 „ 2sh.6p., brown ,, III io s h . ,, 11 it •7 7 9 .. 178 1 „ ssh., lilac and red S a m e as preceding, wmk. N.Z. interlaced; im •7 9 1 „ iosh., brick and green p e rfo ra te . 180 t ,, i5sh., lilac and red 112 2 shilling, brick, surch. blue 181 2 pounds, brick and green 113 4 » 1. •* 182 2 11 iosh., ,, ,, Same as preceding ; perf. 12^ •83 3 11 11 11 114 1 shilling, violet, surch. red 184 3 „ losh., „ ,, 115 1 ,, rose, „ blue •85 4 11 11 11 116 4 shillings, brick ,, „ 186 4 11 iosh., „ i, 1868. Same as preceding; colour on white wove 187 5 11 11 it 188 11 io s h .4 11 11 paper; perf.; wmk. NZ. 5 189 6 A perf. 124, 13. 11 11 11 190 6 »i iosh., tt i i 7 1 p e n n y , blue, surch.. red 11 11 11 118 • n m au ve , 11 11 191 7 192 11 iosh.f n I* 1 19 • .. 11 11 green 7 120 2 p en ce, g re e n , „ red •93 8 11 if 11 194 8 11 io s h .t 11 i» 12 1 4 >1 11 It b la c k ii 11 11 122 4 .. ti 11 b ro w n •95 9 196 it io s h ., n 11 123 6 „ grey brown, „ b lu e 9 10 11 ti . 11 124 6 „ red ,, 11 11 •97 B. Perf. 10. 125 6 „ b istre , 11 11 198 1 penny, mauve, surch. green 126 8 „ b lu e, 11 b la c k 2 pence, green „ red 127 1 shilling, v io le t. 11 red •9 9 200 X shilling, mauve. ,, green 128 1 1. g r e y , 11 11 201 3 shillings, „ „ „ 129 • ' „ m a u v e , 11 green C. Compound perf. 12^X10 • .1 P- b istre . 11 b lu e • 3° 4 202 I shilling, mauve, surch. green • 1. 6 p ., b lu e , If b la c k *3 * 203 2 shillings, 6p», brick „ blue 132 1 „ 8p., b ro w n , 11 blue 204 3 ,, mauve „ green •33 2 shillings, ro se, 11 11 •34 2 .. 4 P-. g re e n , 11 b ro w n Same as preceding, colour on a zu re wove paper; w m k . N .Z . •35 2 „ 6 p ., ro se, 11 b lu e D perf. 12J, 13. •36 2 „ 6 p., b ro w n , 11 II 205 1 penny, lilac, surch. green •37 2 „ 8 p., b lu e, 11 b la ck 206 i shilling, „ „ „ 138 3 1* m a u v e , t, g re e n 207 2 shillings, rose, „ blue •3 9 3 -• 4 P-i b istre , If blue Nov. 1 ,1891. Revenue Stamp Catalogue. 73

208 3 shillings, mauve, surch. ereen 266 20 shillings, rose. surch. blue 209 4 11 rose, „ blue 267 1 pound, „ „ „ 210 5 11 11 it 268 2 pounds, iosh .,,, „ „ 211 6 It 8p., pale blue, „ red 269 3 >» >t ,, ,, p 2Z2 7 11 2 7° 4 i» »t »» t, 213 8 11 p 271 4 >t tosh., „ „ „ p 214 9 t! 272 5® it ,1 ,, »t 215 10 ? 11 C perf. 10. 21C 1 pound, rose, surch. blue 273 1 shilling, pale lilac, surch. green B on yellow wove paper, perf. 12, 12$, 13. D perf. 12$, imperf at sides. 217 15 pounds, rose, surch. blue 218 20 „ % * 1 11 274 5 pounds, rose, surch. green 2 ig 25 t, ll ,1 it E compound perf. 12$ x 10. 220 30 11 It 11 221 275 1 penny, violet, surch. green (shades) 35 .. 11 11 It 276 3 shillings, mauve, „ ,. 222 40 t. It 277 4 „ rose, „ blue 223 45 t. *1 11 It 224 27« 6 „ „ „ „ 50 .. .. 279 to ,, ,, ,, „ F on azure wove paper; perf IO. P on azure wove paper; perf. 10x12$. 225 i penny, lilac, surch. green 280 6 pence, brown, surch. blue 226 2 pence, green, „ red 227 1 shilling, lilac, „ green Same as preceding, value surcharged in larger 228 3 shillings, mauve, „ t! figures; perf. 12$; wmk. large N.Z. G on azure wove paper ; perf. 12$ x 10. 281 1 pound, rose, surch. blue 282 3 pounds, „ „ „ 229 £ shillings, 8p., pale blue, surch. red 2®3 5 »t it t, ,, Same as preceding, colour on white wove paper; End 1877. Newspaper postage, surcharged “ Stamp perf. 10, 12$ or 13 ; wmk. N.Z. Duty” in black block letters, colour on white 230 1 shilling, 4p,, bistre, surch. blue wove paper; perf. 12; wmk. star. 231 2 shillings, 6p., rose, „ „ 284 $ penny, rose, surch. black 1874. Same as preceding, type remade, lined End 1880. Profile to left of Victoria on horizon groundwork in panels wider and clearer. Colour tally lined ground in double lined oval, containing on white wove paper; imperf.; perf. 12, 12$, 13; above: “ Stamp Duty, N.Z.”; below, “one penny” wmk, N.Z. in white block letters on solid ground; double lined A imperf. (Jan., 1878). rectangular frame, with very small ornaments in 232 1 penny violet, surch. green spandrels, colour on glazed white wove paper; perf. 12; wmk. N.Z. 233 1 „ lilac, ,, 11 285 t penny, lilac B perf. 12, 12$. 286 1 „ deep blue *34 1 penny, mauve, surch. green 235 1 ,t violet E n d 1880. Same profile in various frames. 236 1 .. lilac. ti it Country title and value all in block type, upright rectangle, colour on white wove paper; perf. 13. 237 1 gfc '. ,, 11 23» 2 pence. green, „ red A wmk. large N.Z. only. 239 4 .. it 11 lt 287 2 pence, violet 240 6 ,. brown. 11 blue 288 4 11 orange 241 6 „ 11 1* black 289 6 ,, red brown 242 8 „ blue, ,, 280 8 11 green *43 8 tt red 291 1 shilling, pale rose 244 1 shilling, lilac, 11 green 292 2 shillings, blue 245 1 11 mauve, it *93 2 „ 6p„ deep brown 246 * It violet, f1 294 3 11 pale violet 247 * 11 4p., bistre. 11 blue 295 4 11 red brown 248 Z 11 fiP-l t! 11 tt 296 5 ,, green 249 * 11 8p., brown. *1 blue 297 6 »l deep red 250 2 shillings, rose. 11 298 6 8p., blue green 25» 2 » 4P- 299 7 tl ultramarine 232 2 „ 6p., bistre, 11 t> 300 7 „ 6p., deep brown 253 2 8p., 301 8 It blue 254 3 .. mauve. it green 302 9 11 brick 255 3 tt 4p., bistre, 11 blue 303 10 11 rose brown 256 3 11 6p„ 3f>4 15 *1 green verditer 257 3 it 8p., 305 1 pound. pale rose 258 4 .. rose. 11 blue 306 1 „ ssh., blue 259 4 t. 4P-. 307 1 „ tosh., deep brown 260 4 1. 6p„ 308 2 pounds, deep violet 261 4 11 8p., 3°9 2 „ iosh., carmine 262 5 t. violet. 11 green 310 3 11 ultramarine 263 6 „ rose, 11 blue 3» 4 11 rose 264 10 „ 11 »i ll 312 6 11 orange 265 !5 mauvet n greeti 313 8 11 blue K 74 Philatelic Journal of G reat B ritain. No*, i, 1891.

3*4 g pounds, pink . I 4 anna, vermilion on white 3*5 9 „ iosh., blue green 2 | „ red „ blue 3*6 10 „ blue 3 4 „ black „ white 317 *5 » sepia 4 | „ vermilion „ yellow canary yellow 3*8 20 ,, QUEENSLAND. B thinner paper; wmk. small N .Z. and star. Currency as in Great Britain. 3*9 2 pence, violet STAMP DUTY. deep orange 320 4 .. 1866. Diademed portrait of Victoria nearly full carmine 321 6 „ face, on solid ground in double lined oval, with deep green 322 8 „ small crown above : at left of which is “ Queens 323 1 shilling, pale rose land,” at right, “ Stamp Duty,” in coloured dull blue 324 2 shillings, block letters, on white ground. Value at foot in 325 2 ,, 6p., deep brown block letters in single or double straight lines— 326 3 n bright mauve scrolled ground-work different for each design ; red brown 327 4 - upright rectangular frame. Colour on thick 328 4 11 carmine white wove paper; perf. 13 ; no watermark. 329 11 deep green 5 1 1 penny, pale blue 33° 6 „ red 6 „ 8p,, dull green 2 1 i, blue 33* deep blue 332 pale blue 3 • 1 „ 7 .. 6 pence, violet 333 8 „ »» 4 6 „ mauve 334 9 .. salmon 5 10 „ carmine brown 6 1 shilling, blue green 335 2 shillings, brown bistre 336 *5 - green 7 8 2 „ 6p., brick 337 1 pound, flesh 338 1 „ 5Sh-i blue 9 5 >. primrose 10 bistre 339 1 ,, tosh., brown e „ 2 pounds, bright violet 11 to „ yellow green 340 12 20 „ carmine 34* 2 „ iosh., violet carmine 342 3 i> ultramarine Same as preceding on pelure paper; perf. 13: no 343 ? 4 it red watermark. 344 6 „ deep orange 13 1 shilling, blue green blue 345 ? 8 „ 1869. Same as preceding, colour on thin white 346 9 1. pink blue wove paper; perf. 13 ; wmk. Crown over Q. 347 ? 10 „ pale blue sepia *4 1 penny, 348 *5 •' bright blue ? 20 ,, canary yellow *5 * 1» 349 16 6 pence, blue grey Jan. r, 1891. Crowned profile of Queen Victoria *7 6 „ violet to the left on a horizontally lined ground, in 18 1 shilling, blue green an upright double lined solid oval, containing, *9 2 shillings, brown bistre ‘‘Postage and Revenue” in white Roman Capitals. 20 2 6p., brick In the upper angles, miniature marine views. At 21 5 primrose the base on a solid ground, the value 2jd. in white 22 6 bistre figures, with double lined curved white riband at 23 10 yellow green each side, containing the value repeated in letters. 24 20 carmine Immediately above in a similar but arched riband, “ New Zealand ; ” all the lettering is in coloured A u g. 8, 1872. Similar profile and oval, larger block letters. Typographed in colour on white crown above, value in white block letters in wove paper ; perf. 10 ; wmk. N .Z. and star. coloured oblong bisecting foot of oval ; ground 350 2j pence, ultramarine work composed of value repeated in miniature writing ; upright rectangular frame, with small n o w a n u g o u r . white squares block in angles. Colour on thin Currency as in India. white wove paper; perf. 13; wmk. blue wavy 1886. Lion and Palm Tree in square frame with lines on reverse. ornamented corners, — above, “ Nowanuggur 25 I penny, lilac below, “ Six Pies ” in coloured Roman capitals on 26 6 pence, red brown a white ground, and at the sides, Hindostani 27 6 mauve characters. Colour on white paper; perf. 12. 28 1 shilling, emerald green 1 6 pies, rose 29 2 shillings, deep blue 1877. Hindostani inscriptions, in oval enclosed in 3° 2 1, 6 p „ brick an oblong, large ornaments in angles, four 31 2 *» vermilion brick varieties, black on white paper ; imperforate. 32 5 »» orange brown 2 1 anna, black 33 6 »» chocolate IO 34 it Vandyke brown PO U NTCH. 35 20 n dull carmine Currency as in India. 1873. Same as preceding; colour on REVENUE. wove paper; perf. 13 : wmk. Crown over Q. 1887. Indian inscriptions in a double circle and 36 1 penny, lilac (shades) further in a square frame, all on a solid back 37 6 pence, red brown (shades) ground. Square frame. Colour on coloured 38 1 shilling, emerald green (shades) paper; imperforate. 39 pale green „ Nov. i, 1891. Revenue Stamp Catalogue. 75

40 2 shillings, deep blue (s BT. LUCIA, 41 2 „ 6 p., dull vermilion . Currency as in Great Britain. 5 .. orange brown 43 6 ,. c h o c o la te REVENUE. 44 10 „ Vandyke brown 20 « „ dull carmine 1882. Types of postage 1865, surcharged with 45 value, and “ Revenue ’’ in two lines at base of 1880. Type of postage, 1861. Lithographed on stamp in coloured block letters; colour on white thinnish white wove paper; perf. 12 ; wmk. wove paper; perf. 14; wmk. Crown and CC. Crown over Q. 1 1 penny, black, surch. red 46 2 shillings, pale blue 2 2 pence, pale blue, „ black 47 2 „ deep blue blue, „ black 48 2 „ 6p., vermilion 3 2 „ 4 3 .. deep blue, „ red 49 s shillings, pale orange brown yellow, „ 50 5 „ deep orange 5 4 ii black 6 6. violet, „ 51 10 „ brown 1 shilling, orange, „ 52 20 „ rose pink 7 »» 1880. Profile to left of Victoria on horizontally 1885. Same as preceding, various typeB of sur lined ground, design similar to that of issue 1872, charge ; colour on white wove paper; perf. 14; colour on white wove paper, perf. 13. wmk. Crown and CA. 53 1 penny, violet, wmk. Crown over Q A surcharged as before. 34 1 „ ,, blue, wmk. wavy lines on 8 1 p e n n y , black, surch. red the reverse 9 2 p e n c e , pale blue, „ black 1882-3. Portrait of Victoria as in issue 1880, in 10 3 » deep blue, „ red oval pearled border; above and below in curved XI 4 1. yellow, „ black bands, “ Queensland " and value, respectively in 12 6 violet, „ „ white block letters on solid ground, coloured 13 1 shilling, orange, „ „ circles in angles containing white figures of value ; B “ Revenue ” in small Roman letters. groundwork of fine horizontal lines and scroll work ; upright rectangular ornamental border. 14 4 penny, deep green, surch. black Engraved and printed in taille douce on white 15 1 „ black, „ „ wove paper ; pert. 12 ; wmk. Crown over Q. 16 4 pence, yellow, „ „ 33 2 shillings, ultramarine C Same as preceding, but “ Revenue” in 56 2 „ 6p., scarlet vermilion somewhat larger type. 57 5 „ carmine 17 i penny, black, surcharge red 58 10 „ dark brown D “ Revenue ” in small Roman letters; 59 1 pound, deep green perf. 124. Same as preceding, on white wove paper; perf. 18 4 pence, yellow, surch. black 12; no watermark. E *■ Revenue " in black block letters ; perf. 60 2 shillings, ultramarine 124. 61 2 „ 6p., scarlet vermilion 62 s „ carmine 19 3 pence, deep blue, surch. red 63 10 „ dark brown 20 ? 1 shilling, orange, ,, black 64 1 pound, deep green (1883) 1884. Type of Postage, 1883, without surcharge; colour on white wove paper; perf. 14; wmk. Same as preceding, on very thick paper; perf, 12; Crown and CA. no watermark. 21 1 penny, lilac 65 2 shillings, ultramarine 66 2 „ 6p., scarlet vermilion 1885. Typeofpostage 1883,surcharged'REVENUE* 67 5 ,. carmine in block letters; colour on white wove paper; 68 10 ,, deep brown perf. 14; wmk. Crown and CA. 69 1 pound, deep green 22 1 penny, slate, surch. red 23 t ,, lilac, „ black 8T. CHRISTOPHER A NEVIS May 25, 1888. Type of postage 1883, without Currency as in Great Britain. surcharge; colour on white wove paper; perf. REVENUE. 14 ; wmk. Crown and CA. June 30, 1884. Type of postage 1870, surcharged 24 1 p e n n y , r o s e “ Saint Kitts N evis” in two lines above, and 25 2 p e n c e . “ Revenue " below, in black italic letters; colour 26 3 .. lilac and green on white wove paper; perf. 14; wmk. Crown and 27 4 .. b r o w n CA. 28 6 „ v io l e t 1 1 penny, rose, surch. black 29 1 s h ill in g 2 3 pence, lilac, • „ Error. Surcharged PENNYI instead of 3 6 ,, deep orange, penny in small Roman letters. Colour on 4 1 shilling, olive, ,, white wove paper; perf. 14; wmk. Crown 1887. Same as preceding; surcharged “ Saint and CC. Kitts” in small, “ Nevis" in large type in two 30 1 pennyi, black, surcharge carmine lines, and “ Revenue ” below in still larger type, all in thin black Roman capitals ; colour on white STAMP. wove paper; perf, 14; wmk. Crown and CC. 1882-1883. Design of previous issues with various 5 6 pence, pale green, surch. black types of surcharges, colour on white wove paper. \ \ 76 Philatelic Journal of G reat Britain. Nov. i, 1891.

A surcharged “ one penny, fourpenny, and 18 1 penny, lilac, surch. black shilling stamp ” in very small black 19 ? 3 pence on 6d., „ ., Roman Capitals in two lines ; perf. 14; 20 4 ., „ wmk. Crown and CC. 21 6 ,, ,, ,, 1 1 penny, black, surch. red 22 1 shilling, „ ,, || 2 4 „ yellow „ black Same as preceding, surcharged “ Revenue ” in black 3 6 pence, lilac ? ,, „ Italics. Colour on white wove paper ; perf. 14; 4 1 shilling, orange, ,, „ wmk. Crown and CA. B Value and “ stamp ” surcharged in two 23 1 penny, rose, surch. blue lines in larger Roman Letters ; perf. 24 4 pence, deep blue, ,, 14 ; wmk. Crown and CC. 25 6 ., pale green, ,, 26 1 shilling, dull vermilion ,, b 1 penny, black, surch. red 6 4 pence, orange, „ black Same as preceding, surcharged “ Revenue " over the 7 6 „ lilac, „ ,. , old value in black block letters, and I d . and 8 1 shilling, orange ,, ,, 3 d . in carmine ; old value obliterated by a bar. Colour on white wove paper; perf. 14; wmk. C Surcharged with value in black block Crown and CA. letters, and “ Stamp ” in Roman small type, perf. 14 ; wmk. Crown and CC. 27 1 penny, on id. lilac, surch. red and black i penny, deep green, surch, black 9 28 3 pence on id, lilac, surch. red and black 10 1 shilling, orange, ,, D Error, shilleing instead of shilling Feb. 1886. Same as preceding; surcharged I d . 11 I shilling, orange, surch. black above and “ Revenue ” below in spaced block letters. Colour on white wove paper; perf. 14; ST. VINCENT. wmk. Crown and CA. Currency as in Great Britain. 29 1 penny, rose, surch. black. Before 22 June, 1888. Type of previous 5sh., with REVENUE. colour changed. Colour on white wove paper; 1880. Type ol ssh. postage, surcharged “ Revenue” perf. 14 ; wmk. Crown and CA. in large Roman Capitals ; colour on white wove 3° 5 shillings, bright violet, surch. black paper; perf. 12 J; wmk. star. Before June, 1888. Same type as preceding; sur 1 5 shillings, carmine red charged “ One Pound ” in thin black Roman 1882. Type of 6d. postage, perforated diagonally, capitals across the design under the word surcharged on each half diagonally, “ 3d. and Revenue. Colour on white wove paper; perf. Revenue,” the latter in italics in two lines; 14. ; wmk. Crown and CA. colour on white wove paper; rough perf. 11J ; 31 1 pound on 5sh., bright violet, surch. wmk. star. black A Upper Half. A pril, 1889. Surcharge type of 6 October, 1882. 2 3 pence on 6p., green, surch. black Colour on white wove paper; perf. 14; wmk. Crown and CA. B Lower Half. 32 3 pence on id., lilac, surch. black 3 3 pence on 6p., green, surch. black Similar to No. 27. 3d. surcharged with thicker O ct. 6, 1882. Type of postage, 1881-1883, sur numeral and in darker carmine ink; the old value charged Revenue in black italics, colour on white obliterated by a carmine straight line. Colour on wove paper ; rough perf. n i ; wmk. star. white wove paper; perf. 14 ; wmk. Crown and 4 i penny* grev, surch. black CA. 5 3 pence* mauve, „ 33 3 pence on 4d.. lilac, surch. black and 6 4 4‘ blue, ,, red 7 6 „ pale green, „ Same design as preceding issue of 1885, surcharged 8 1 shilling, •.ermilion, ,, “ Revenue ” and “ Three Pence ” in black block F eb ., 1883. Same as preceding, surcharged as letters (the latter of the old value) on the id. before; colour on white wove paper, perf. 14; lilac. Colour on white wove paper; perf. 12; wmk. Crown and CA. wmk, Crown and CA. 9 1 penny, grey, surch. black 34 3 pence, on id., lilac, surch. black 10 ? 3 pence on 6d. mauve ? ,. SIERRA LEONE, 11 4 1. blue, Currency as in Great Britain. 12 6 ,, green, „ 13 1 shilling, vermilion, „ REVENUE. 1884. Postage Stamps 1884-5, surcharged “ Reve Same as preceding, perf. 12. nue” in black block letters, the word postage 14 4 pence, dull blue, surch. black obliterated by a b a r: new value surcharged in 15 6 „ green, „ coloured block letters below ; colour on white 16 1 shilling, vermilion ., wove paper ; perf. 14 ; wmk. Crown and CA. 1885. Type of ssh. postage, 1880, surcharged as 1 1 penny, lilac, surch. carmine and black before; colour on white wove paper; perf. 14; 2 3 pence, „ „ brown ^ „ wmk. Crown and CC. 3 1 shilling, „ „ blue * „ 17 5 shillings, bright carmine, surch. black 4 5 shillings, green, ., black 1885. Same design, surcharged “ Revenue” in black 1884. Postage stamp 1861, surcharged as before; block letters. Colour on white wove paper ; peri. colour on white wove paper; perf. 14; wmk. 14 ; wmk. Crown and CA. Crown and CC. Nov. i, 1891. Revenue Stamp C atalogue. 77

5 6 pence, lilac, surch. black Above, " Postage and Revenue,” in elongated These stamps were never put in circulation. white block letters on solid ground in oblong ; below, value in coloured spaced block letters in STAMP DUTY. two lines in white oblong. Typographed on M ay, 1887. Profile of Victoria to left, on hori white wove paper; perf. 10; wmk. Crown and zontally lined ground in double lined circle con S.A. taining pearls; above and below profile in curves, 4 2 shillings, 6p., lilac “ Sierra Leone and Stamp Duty ” respectively in 5 5 »» rose elongated white block letters on colid ground ; 6 10 ,, green ornaments in spandrels; value at base of design 7 1 pound, blue in two lines, in coloured block letters on plain 8 2 pounds, brown ground, enclosed in oblong ; colour on white wove 9 2 „ io?h., red brown paper ; perf. 14; wmk. Crown and CA. 10 3 •• olive green 1 1 penny, lilac, surch. green " 11 4 yellow 2 3 pence...... 12 5 •» steel blue 3 1 shilling, ,. ., lilac 1.3 10 „ gold 4 5 shillings, „ „ „ 14 is .. silver bronze 15 20 lilac pink SI MOOR. Jan. 1, 1891. Design of the 6d. value Currency as in India. (with old value obliterated at the foot by a thick bar) and new value “ 2$d " surcharged in deep RECEIPT. red ; colour on white wove paper; perf. to ; wmk. 1879. Rectangular frame with ground of horizontal Crown and S.A. lines, having in its centre: Simoor State in two 16 2j pence, emerald green, surch. deep red curves, in ornamental capitals—above and below in white oblongs with scolloped edges “ Receipt ” STRAITS SETTLEMENTS. and “ One Anna” respectively; colour on white Currency as in Ceylon. paper; perf. 11$. FOREIGN BILL. 1 1 anna, rose Oct. 24, 1874. Profile of Victoria to left on SOUTH AUSTRALIA. horizontally lined ground in double lined circle, Currency as in Great Britain. containing “ Straits Settlements ” in small white block letters on solid ground, surcharged in RAILWAY STAMPS. red; upright elongated rectangle, colour on white B efore M ay 22, 1886. Locomotive, full face, in wove paper; perf. 14; wmk. Crown and CC. double lined circle. Above and below, in curves, 1 5 cents, violet, surch. red “ South Australian ” and “ Railways ” respective 2 6 II II ly, in coloured Roman Capitals on white ground, 9 • 1 II Coloured numerals of value and denomination at 3 12 *♦ II II each side on plain ground in small double lined 4 18 t» II II circles. Above, Parcels Stamps; below, value in 5 6 20 t« II 11 similar but smaller type ; V.R. in angles. Colour 3° it !• 11 on white paper; perf. 12. 7 8 36 11 11 11 1 1 penny, emerald green, frame red 9 50 I! 11 ** 2 2 pence, yellow, „ ,, 10 60 11 11 3 3 „ black grey, „ „ 11 75 „ 11 11 4 6 „ blue, „ blue 12 1 dollar. 11 It 5 1 shilling, brown, ., ,, *3 1 „ 5<**. 11 1* Same as preceding on chamois paper ; perf. 12. 14 2 dollars, II II • 1 II 6 2 pence, orange »5 3 it 16 4 „ 5oc-. 11 II 7 6 „ slate 17 6 II 11 1* Same design as the preceding, reduced in size, 18 9 II It II colour on white paper; perf. 12. 19 . 12 II II •» 8 4 penny, green JUDICIAL. REVENUE. 1875-76. Similar to preceding, surcharged 1883. Profile of Victoria to left on horizontally colour. Colour on white wove paper; perf. lined ground in various frames, different for each wmk. Crown and CC. value, containing above, “ Postage and Revenue,” 1 10 cents, brown, surch. violet below, value in white block letters on solid 2 25 II M 11 11 ground ; at sides, “ South Australia,” in coloured 3 5° • I II 11 1» block letters on white ground; ornaments in 4 75 ll ft II 11 angles; various borders. Typographed on white 5 1 dollar, brown, surch. green wove paper ; perf. 10; wmk. Crown and S.A. 6 1 „ 50c- „ II If 1 3 pence, green 7 2 dollars, „ • 1 II 2 4 „ violet 8 2 11 ** 11 II 3 6 „ pale blue 9 3 »i »» 11 11 1887. Usual profile on horizontally lined ground 10 3a »t ♦» 11 11 in a circle border with points ; above, “ South,” 1 1 3 „ 50c. „ M It below, “ Australia,” in graduated coloured block 12 4 it »♦ 11 II letters on white ground, all enclosed in pointed 13 4 „ 50c- 11 1* double lined ova) ; ornaments in spandrels. 14 5 n ti II H 78 Philatelic Journal of G reat Britain. Nov. i, 1891.

15 5 dollars, 50c., brown, surch. green respectively ; elongated rectangular frame, colour

16 6 ♦ l ■ »» II II on white wove paper; perf. 15 ; wmk. Crown 17 6 „ 50c. II II II and CA. is 10 11 II II II 1 3 cents, magenta, surch. black , »5 It ♦ 1 II It 2 5 • 1 11 20 20 II 11 11 II 3 10 11 It 21 II II If • 1 25 4 *5 IT 11 22 II II 11 It 5° 5 20 1 It 100 23 1» 11 »f ir 6 25 11 II 7 30 • 1 li MARINE POLICIES. 8 50 IT II A pril 15, 1871. Profile in circle as before ; at each 9 60 11 1* 10 1 dollar, blue, side value surcharged in violet block letters, and 11 • 2 dollars, It figures on finely engraved back ground—above “ Marine Policies ” in large white block letters 12 3 it 11 »» »» on solid ground; colour on white wove paper; 13 5 11 » »» 11 perf. 14 ; wmk Crown and CC. 14 10 »» 11 »» »» *5 25 11 •» 11 ft 1 8 cents, blue, surch. violet 16 5° » t, „ „ 2 12 II tt It E nd, 1882. Similar, but smaller design ; above, 12$ 3 11 it 11 “ Revenue,” below, value in coloured block letters 16 4 II 11 It on white ground ; upright rectangle; colour on 3 24 11 ,, It 6 white wove paper; perf. 14; wmk. Crown and 25 . II 11 It CA. 7 32 11 It 11 17 3 cents, majenta 8 36 II II 11 18 5 .. >1 9 II If 1? 37i 19 10 „ ti 10 48 11 11 11 11 20 15 .. 11 50 It »1 11 21 20 „ it 12 56 11 ♦ » 11 22 25 .. ti 13 64 ♦ 1 II II 30 .* ii *4 72 II II 1t 23 ,1 24 11 5° .. it 15 75 II II 11 60 „ 16 96 *5 11 II • 1 11 26 1 dollar, blue 17 1 dollar, 11 11 27 2 dollars tl 18 I „ 20c., ,, If 28 3 H ♦ 1 19 1 . . It tl 5°c-. 29 5 » 11 20 I . . 52c., IT 11 3° 10 „ tl 21 I , , 60c., II 11 3i 15 .. 11 22 X , , 68c., 11 11 32 20 „ tt *3 2 dollars, 11 11 24 2 28c., 11 11 1888. Same as preceding, colour on white wove paper; perf. 14; wmk. Crown and CA. 25 2 . . 4oc>> *1 11 26 2 i» 5oc.t II 11 33 3 cents, violet red, and black 27 2 „ 88c., II 11 34 5 M tt Ii blue 28 3 11 11 35 10 ,. *t ti violet 29 3 „ 20c., II 11 3® 15 .. tl »1 tl 30 3 „ 48c., 11 11 37 20 „ 11 11 II 3 1 3 50c., 11 tl 38 25 .. ti rt It 32 4 1 • 11 ♦ 1 39 3° M 11 it violet 0 p 33 4 in 11 II 40 50 <1 11 11 vermilion 34 5 n t , 11 4* 60 „ fl 11 violet 35 6 11 M 11 42 I dollar, dull green, „ black 36 7 M II 11 43 2 dollars II tl blue 37 8 ti 11 11 44 3 11 It |1 3« 9 it 11 11 45 5 .. II 11 violet 39 10 i* II 11

40 12 11 .. t* RECEIPT. Variety. Eight cents, type closer. 1867. Indian Receipt Bill or Draft surcharged in carmine, with Crown above, and value below in 4 1 8 cents, blue, surch. violet Roman Capitals in a straight line; colour on tinted REVENUE STAMPS. wove paper ; perf. 15 ; wmk. large Crown. x 3 cents, lilac, surch, carmine 1874. Profile to left of Victoria on horizontally lined ground in double lined circte, containing 1875. Same profile in square frame, above in an “ Straits Settlements” in small white block letters arched banderole, “ Straits Settlements " ; below, on solid ground, with ornaments at base ; at value; at sides, “ Receipt Stamp,” in coloured extremities, above and below, “ Revenue” and Roman Captals on whiite ground, ornaments in “ Stamp ” respectively in large spaced similar angles; colour on white wove paper; perf. 15 ; type ; fine ornamental background containing wmk. Crown and CC. value above and below, profile surcharged in 2 3 cents, lilac numeral of value and tall black block letters 3 3 1, bright lilac N ov. i, 1891. Revenue Stamp Catalogue. 79

1878. Same as preceding. Colour on white wove BEER D U TY. paper; perf. 15; wmk. Crown and CC. 'M arch, 1880. Design of postage issue of 1870. 4 3 cents, violet brown with “ Inland Revenue" in white graduated block letters, substituted for original value in S tam ps U sed in N a t iv e St a t e s . centre of large oblong, at each side of profile to an oblong with round ends, containing in left, “ Beer,” in right “ Duty,” in large white block REVENUE. letters. Above and below each is double lined l8go. Revenue Stamps, issue 1888, surcharged circle containing value in red numerals on back Perak in black Roman capitals, colour on white ground of crossed lines. At the top of design wove paper; perf. 14; wmk. Crown and CA the quantity ; below the value ; in coloured red 1 3 cents, violet, surch. black Roman letters on ground work of horizontal lines, ornamental ground work and angles. Litho SELANGOR. graphed at the " Mercury " Office, on thick white REVENUE. wove paper ; perf. i i £. 1 1 shilling, 3p., blue and red 1888 ? Straits Settlements, Revenue of 1882, sur 2 2 shillings, 3p., ,. „ charged in black in Roman and (or) block letters, 3 4 11 6p*, M 11 colour on white wove paper; perf. 14 ; wmk. 6 Crown and CA. 4 M 9P*1 »* 5 9 It *1 »1 1 3 cents, magenta, surch. black 6 »3 m 6p.s 11 2 5 *» »* M ’I * Later in 1880. Similar to preceding. Lithographed 3 10 ,, ,, ,« ,, as before on thick white wove paper: peri, n j. 4 20 .. „ „ 7 1 shilling, 3p., yellow TASMANIA. 8 2 shillings, 3p., ultramarine 9 4 „ 6p., vermilion Currency as in Great Britain. to 6 „ 9p.. mauve REVENUE. 11 9 „ green ,, 6p., black 1863— 1865 * St. George and Dragon on white 12 13 ground, in a double iined circle, enclosed by 'End 1881. Profile to right of Victoria on horizon- various frames, containing above “ Tasmania," tally lined ground in beaded oval, “ Tasmania " below (except the ssh). value in either Roman above, “ Inland Revenue ” below on white block capitals or block letters, back ground and design letters in coloured curve. The inscriptions of different for each value. Engraved by Alfred this issue are placed in a somewhat similar position Bock,’ and printed in the Colony. Colour on to the preceding issues, floral black ground and white wove paper; imperforate; wmk. double circles all enclosed in ornamental oblong frame. lined 1. ’ Lithographed by Messrs. Bradbury, Wilkinson & 1 3 pence, deep yellow green Co., of London, on medium white wove paper ; 2 2 shillings 6p., deep pink perf. 14J. 3 5 .1 brown . 13 1 shilling, 3p., orange 4 10 „ orange yellow 14 2 shillings, 3p., ultramarine 1865, 1869.* Same as preceding; unoffically* 15 4 ,, 6p., scarlet fierf. 10 ; wmk. double lined 1 16 6 „ 9p., mauve 5 3 pence, deep yellow green 17 9 „ pale green 6 2 shillings 6p., lake 18 13 „ 6p., violet black 7 6 „ brown TOBAGO. 8 10 „ orange yellow Currency as in Great Britain. To 1870.* Same as preceding; officially* perf. 11J ; wmk. double lined 1. REVENUE. 9 3 pence, yellow green J u ly 1, 1879. Usual profile to left of Victoria on 10 2 shillings, 6p., lake horizontally lined ground, enclosed in coloured 11 5 .1 brown circle, containing above “ Tobago" in small 12 10 „ orange yellow white block letters, and small ornaments below. Trefoils in angles— at foot oblong with value in April ig, 1882* The Platypus or Porcupine coloured block letters on white ground— all en ant-eater on landscape in oval frame, enclosed by closed in single lined frame ; colour on white “ Stamp Duty Tasmania” above; value below, wove paper; perf. 14; wmk. Crown and CC. in coloured block letters on white ground in 1 1 penny, carmine carved bands, ornaments in angles, printed by 2 3 pence, blue Messrs. De La Rue & Co., on white wove paper; 3 6 „ orange perf. 14; watermark T A S (diagonally reading 4 1 shilling, green upwards); white gum. 5 3 shillings, green black 13 1 penny, slate 6 1 pound, mauve 14 3 pence, pale brown 15 6 ,, lilac End 1884-3. Same as preceding; colour on white 16 1 shilling, carmine wove paper; perf. 14 ; wmk, Crown and CA. 1 penny, carmine M ay, 1880.* Same as preceding issue of 1863-70. 7 8 3 pence, blue Colour on white wove paper; perf. n j ; wmk. 9 4 » lilac, surch. red double lined 1 ; white gum.* 10 6 ., orange 17 2 shillings 6p., dull lake 11 1 shilling, pale green 18 5 „ sage green 19 10 „ salmon • Mr. A. F. Baste! Hull's Stamps of Tasmania. 7 8 P h i l a t e l i c If UKcAl OKI 1A 1N . Nov. I, 1*91.

*5 5 dollars, 50c., brown, surch. respectively ; elongated rectangular frame, colour 16 6 f» on white wove paper; perf. 15 ; wink. Crown *7 6 ft 50C- .. M and CA. 18 10 • * ft tt 1 3 cents, magen *9 • f *1 It »5 2 5 M 4t 20 20 If ft ft 3 10 „ tt 21 • * ft 25 •4 4 *5 » 1 1 ft 22 5® (1 tt ft 5 20 „ >t 100 ft tt 41 *3 6 25 M tr 7 3° M MARINE POLICIES. 8 50 M t* A p ril 15, 1871. Profile in circle as before ; at each 9 60 „ *• i dollar. blue, side value surcharged in violet block letters, and 10 11 • 2 dollars, figures on finely engraved back ground—above tt “ Marine Policies ” in large white block letters 12 3 .. t» on solid ground; colour on white wove paper; »3 5 - tt perf. 14 ; wmk Crown and CC. 14 10 „ tt 15 25 M •t 1 8 cents, blue, surch. violet 16 5° M tt 2 12 .. E nd, 1882. Similar, but Her design ; above, 3 2*4 » “ Revenue,” below, value in coloured block letters 4 16 „ on white ground ; upright rectangle; colour on 5 24 6 white wove paper; perf. 14; wmk. Crown and 25 . „ CA. 7 32 „ tf tf 17 3 cents, majenta 8 36 „ tt 18 5 It It 374 .. tt tt 19 10 tf tl 10 48 tt !1 It 20 15 tl ft 11 5° tt tt tl 21 20 tt tt 12 56 tt ft If 22 25 tt tt 13 64 tt tt 11 23 30 f • ft r4 72 ft ft tt 24 5° tt ft 15 75 tt tt ft 60 16 25 It tt 96 tt It tl 26 1 dollar. blue *7 1 dollar, t* ft 27 2 dollars, tt 18 I „ 20c., tt tt 28 3 tt tt r9 I „ 5°«m tf tt 29 5 ft tt 26 I „ 52c., ft tt 10 ft ,9 21 I ,, 60c., 3® tt ft 3i 15 14 94 22 I „ 68c., tf ft 32 20 14 tf 23 2 dollars, tt tt 24 2 „ 28c., 99 1888. Same as preceding, colour on white wove paper; perf. 14 ; wmk. Crown and CA. 25 2 ,, 4ocm tt tt 26 2 r. 5°C-I tt ft 33 3 cents, violet red, and black 27 2 „ 88c., ft tt 34 5 14 tt tl blue 28 3 tt tt ft 35 10 1* tt It violet 29 3 „ 20c., tf 11 36 15 44 tt tt tt 30 3 „ 48c., 11 ft 37 20 tt 11 tf tt 31 3 „ 50c., 11 tt 38 25 tf tf tt tl 3* 4 tt tt tt 39 30 99 tt ft violet 33 4 ,, 5° c - ft It 40 50 ft It tt vermilion 34 5 tt tt tt 41 60 tt 14 tf violet 35 6 ft 11 tf 42 t dollar, dull green, „ black 36 7 tt tt tt 43 2 dollars, ft It blue 37 8 ft tt ft 44 3 It ft ft 38 9 tt tf tt 45 5 It tt tt violet 39 10 t» 40 12 tf RECEIPT. Variety. Eight 1867. Indian Receipt Bill or Draft surcharged in carmine, with Crown above, and value below in 4i 8 cents, blue, s Roman Capitals in a straight line; colour on tinted REVENUE wove paper; perf. 15 ; wmk. large Crown. 1 3 cents, lilac, surch. carmine 1874. Profile to left of lined ground in double lined circle, containing 1875. Same profile in square frame, above in an “ StraitsSettlements” in small white block letters arched banderole, “ Straits Settlements ” ; below, on solid ground, with ornaments at base ; at value; at sides, “ Receipt Stamp,” in coloured extremities, above and below, '‘ Revenue” and Roman Captals on whiite ground, ornaments in “ Stamp ” respectively in large spaced similar angles; colour on white wove paper; perf. 15 ; type ; fine ornamental background containing wmk. Crown and CC. value above and below, profile surcharged in 2 3 cents, lilac numeral of value and tall black block letters 3 3 .. bright lilac N ov. i, 1891. Revenue Stamp Catalogue. 79

1878. Same as preceding. Colour on white wove BEER DUTY. paper; perf. 15; wmk. Crown and CC. *March, 1880. Design of postage issue of 1870, 4 3 cents, violet brown with “ Inland Revenue ” in white graduated block letters, substituted for original value in Stamps U sed in Native States. centre of large oblong, at each side of profile to PERAK. an oblong with round ends, containing in left, “ Beer," in right “ Duty,” in large white block REVENUE. letters. Above and below each is double lined x8go. Revenue Stamps, issue 1888, surcharged circle containing value in red numerals on back Perak in black Roman capitals, colour on white ground of crossed lines. At the top of design wove paper; perf. 14; wmk. Crown and CA the quantity ; below the value ; in coloured red 1 3 cents, violet, surch. black Roman letters on ground work of horizontal lines, ornamental ground work and angles. Litho SELANGOR. graphed at the “ Mercury ” Office, on thick white REVENUE. wove paper; perf. 1 ij. 1 1 shilling, 3p.,blue and red 1888 ? Straits Settlements, Revenue of 1882, sur 2 2 shillings, 3p„ ,, „ charged in black in Roman and (or) block letters, colour on white wove paper; perf. 14 ; wmk. 3 4 •> fip*t 11 Crown and CA. 4 6 .. 9 P-. - 1 * 5 9 *♦ it i» 1 3 cents, magenta, surch. black 6 13 II 6p*s M M 2 5 n n >1 ‘ Later in 1880. Similar to preceding. Lithographed 3 10 „ „ „ „ as before on thick white wove paper : perf. n j . 4 to ,, „ „ „ 7 1 shilling, 3p., yellow TASMANIA. 8 2 shillings, 3p., ultramarine 9 4 „ 6p., vermilion Currency as in Great Britain, 10 6 „ gp., mauve REVENUE. 11 g „ green 1863— 1865 * St. George and Dragon on white 12 13 ,, 6p., black ground, in a double lined circle, enclosed by 'End 1881. Profile to right of Victoria on horizon various frames, containing above “ Tasmania,” tally lined ground in beaded oval, “ Tasmania ” below (except the ssh), value in either Roman above, “ Inland Revenue ” below on white block capitals or block letters, back ground and design letters in coloured curve. The inscriptions of different for each value. Engraved by Alfred this issue are placed in a somewhat similar position Bock,* and printed in the Colony. Colour on to the preceding issues, floral black ground and white wove paper; imperforate; wmk. double circles all enclosed in ornamental oblong frame. lined A. ‘ Lithographed by Messrs. Bradbury, Wilkinson & 1 3 pence, deep yellow green Co., of London, on medium white wove paper ; 2 2 shillings 6p., deep pink perf. 144. 3 5 11 brown . 13 1 shilling, 3p., Orange 4 10 ,, orange yellow 14 2 shillings, 3p., ultramarine 1865. i86g.* Same as preceding; unoffically* 15 4 ,, 6p., scarlet perf. 10 ; wmk. double lined i 16 6 „ gp., mauve 5 3 pence, deep yellow green 17 9 ,, pale green 6 2 shillings 6p., lake 18 13 ,, 6p., violet black 7 6 ,, brown 8 10 „ orange yellow TOBAOO. Currency as in Great Britain. T o 1870.* Same as preceding; officially* perf. 11$ ; wmk. double lined A. REVENUE. 9 3 pence, yellow green July 1, 1879. Usual profile to left of Victoria on 10 2 shillings, 6p., lake horizontally lined ground, enclosed in coloured 11 5 „ brown circle, containing above “ Tobago” in small 12 10 ,, orange yellow white block letters, and small ornaments below. Trefoils in angles— at foot oblong with value in A p ril 19, 1882* The Platypus or Porcupine coloured block letters on white ground—all en ant-eater on landscape in oval frame, enclosed by closed in single lined frame ; colour on white “ Stamp Duty Tasmania” above; value below, wove paper; perf. 14; wmk. Crown and CC. in coloured block letters on white ground in 1 1 penny, carmine carved bands, ornaments in angles, printed by 2 3 pence, blue Messrs. De La Rue & Co., on white wove paper; 3 6 „ orange perf. 14; watermark T A S (diagonally reading 4 1 shilling, green upwards); white gum. 5 5 shillings, green black 13 1 penny, slate 6 1 pound, mauve 14 3 pence, pale brown 15 6 ,, lilac End 1884-5. Same as preceding; colour on white 16 1 shilling, carmine wove paper; perf. 14 ; wmk. Crown and CA. 1 penny, carmine M ay, 1880.* Same as preceding issue of 1863-70. 7 8 3 pence, blue Colour on white wove paper; perf. 11J; wmk. 9 4 .. lilac, surch. red double lined A ; white gum.* 10 6 „ orange 17 2 shillings 6p., dull lake 11 1 shilling, pale green 18 5 „ sage green 19 10 ,,If salmon •M r. A. F. Basset Hull's Stamps of Tasmania. 8o Philatelic Journal of G reat Britain. Nov. i, 1891.

TRANSVAAL. 2 1 anna, vermilion Currency as in Great Britain. ? 1890. Same as preceding; colour on white wove 1877. Figure of value on ground of network in paper; perf. 12. jj a double lined white circle, containing “ Zuid 3 1 anna, pale vermilion ' Afrikaansche Republic, in coloured Roman Capitals; at sides, a border composed of crossed TRINIDAD. lines— netted spandrels— above and below, in Currency as in Great Britain. solid oblongs, “ Zegelrect ” and value in white FEE. Roman Capitals and block letters respectively. Surcharged V.R. and TRANSVAAL horizontally Jan. 1887. Typographed postage stamps of 1884, int wo lines in black Roman Capitals. Colour on surcharged Fee in coloured block letters; colour coloured paper; imperforate. on white wove paper ; perf. 14. 1 6 pence, red on blue, surcli. black A “ Fee ” and value surcharged in red. (shades) 1 4 pence, lilac, surch, black 2 1 shilling, black on blue, ,, „ „ 2 6 ,, green, „ red 3 1 „ 6p., „ yellow, „ „ „, B Surcharged “ Fee ” only. 4 2 shillings, red on white, „ ,, ,, 3 ? 1 penny, carmine, surch. black (1890) 5 5 .1 black on orange, „ „ „ 4 1 shilling, green, ,, blue 6 10 „ „ „ green...... „ Jan, 1887. Postage stamp of 1869, surcharged 7 1 pound, „ „ red, „ „ „ “ Fee ” in coloured block letters, engraved in taille 8 2 pounds, „ ,, white, „ ,, ,, douce on white wove paper; perf. 14; wmk. 9 5 >. ,, „ blue, „ „ „ Crown and CC. Same as preceding, surcharged in red. Colour on A “ Fee ” surcharged in blue. coloured paper: imperforate 10 1 shilling, black on blue, surch. red 3 5 shillings, lilac, surch. dull blue 6 5 „ „ „ ultramarine (1889) Varieties, surcharge reversed ; colour on coloured paper; imperforate. B “ Fee” and “ 10/-” with old value 11 6 pence, red on blue, surch. black obliterated, surcharged in carmine. 12 5 shillings, black on orange, ,, „ 7 10 shillings on 5/-, lilac, surch. carmine The above issue also exists without the surcharges 1890. Provisional. Typographed id. postage 1884, “ V.R. Transvaal,” but whether these were used surcharged “ F ree” in thin black Roman Capi under the English regime I am unable to state. tals, across the profile the letter R of Free being struck out with pen and ink ; colour on white E n d 1878. Profile to right of Victoria on lined wove paper; perf. 14 ; wmk. Crown and CA. ground in beaded oval. Above, “ Transvaal ” ; below, value in white Roman Capitals on solid 8 1 penny, carmine, surch. black curves with ornaments between ; at top, value FREE FEE. in white figures on solid scolloped circle; value at toot in white beaded oblong in coloured figures Aug,, 1888. ish. and ssh. Fee stamps, surcharged and block letters — ornamental spandrels — above “ Fee ” in thin carmine Roman capitals. upright rectangular beaded frame; colour on Colour on white wove paper; perf. 14; wmk. white wove paper ; perf. 11. Crown and CA. 1 13 6 pence, magenta (shades) 1 1 shilling green, surch. blue and carmine M 1 shilling, blue ^ 5 it lilac, ,, ,, ,, 1 ,, 6p., dull green ,, *5 1888. ish. and 5sh. F’ee stamps, surcharged “ Free 16 * 2 shillings, violet brown 2 „ 6p., orange red Fee,” immediately above the value in dull carmine *7 block letters. Colour on white wove paper ; perf. 18 5 .. green 14. 19 1 pound, red brown 20 2 pounds, black A wmk. Crown and CA. 21 10 „ deep brown 3 1 shilling, green, surch. dull carmine 22 20 ,, violet green 4 5 shillings, lilac, „ „ TRAVANCORE. FREE. Currency as in India. 1890. Typographed id. Postage, 1884, surcharged REVENUE. across the profile “ Free " in thin black Roman 1887. Revenue Stamp of India, 1869, surcharged Capitals, colour on white wove paper; perf. 14; “ Tranvacore ” in black Roman Capitals, colour wmk. Crown and CA. on tinted wove paper ; perf. 15 ; wmk. large 1 1 penny, carmine, surch. black Crown. 1 1 anna, violet, surch. black VICTORIA. ? i88g. Mauve shell on coloured ground, enclosed Currency as in Great Britain. in white double lined circle, containing “ Govern ment of Travancore” in coloured block letters, BFER D U T Y. ornaments at base ; above and below, in single 1884, Large rectangle, somewhat similar in design lined white oblong, value in English block letters to those of Tasmania, having printed in its qentre and Indian characters respectively ; at each ex postage stamp with inscription Inland Revenue— tremity of the oblongs, small coloured circles, “ Beer Duty.” Colour on coloured paper ; perf. containing at left, R ; at right, V, in small white I2i. block letters, scrolled background, colour on 1 2 pence, blue on white white wove paper ; perf. 11J. 2 4 .. green „ grey D e c . i , 1891. Revenue Stamp Catalogue. 8i

xo 3 pence, red on grey 1 I penny, pale green on white I shilling, 6p., blue 4 ,, blue 2 6 pence, ultramarine ,, 5 3 shillings* violet ,. white 3 1 shilling, blue „ 6 „ 6p., mauve 4 „ mauve 4 1 .. fip-i rose „ (shades) 7 6 ,, mauve „ green 5 2 shillings, blue on green 8 8 „ 6p., ochre „ ochre 6 2 ,, 6p., orange on white 9 9 *• If »* 1» 7 3 *f violet brown on blue 1884. Same as preceding, inscriptions “ Beer 8 4 ♦1 vermilion on white Duty— Drawback.” Colour on coloured paper ; 9 5 11 red on yellow perf. 12$. 10 6 green on white 11 10 10 8 shillings 6p., ochre on blue green brown on rose 12 ,, lilac on white 11 9 „ „ *3 X pound, orange, on yellow (shades) x4 1 ., ssh. pale rose on white RAILWAY STAMPS. 15 1 „ iosh. bistre ,, Before 1877. Locomotive and tender with figure 16 1 .. issh. violet ,. of value underneath on white ground. Above, 17 2 pounds, blue „ (shades) “ Victoria” ; below, “ Echuca” in black Roman 18 2 ,• 6p., grey lilac ,. Capitals in white curved scrolls; back ground, 19 5 f * carmine ,, horizontal lines, with “ Melborne, Sandhurst, 20 6 »» blue on rose Ballarat, Geelong ” in small coloured block 21 7 „ magenta on blue letters in white curves in spandrels. All enclosed 22 8 If red on yellow in frame composed of coupling chains, with 23 9 f f green on green single lined border outside; colour on white 24 10 ft violet on white paper; perf. 13. 25 25 f« if 1 $ penny, black 26 50 f • „ 2 1 1. green 27 100 IT ft 3 2 pence, lilac A ugust 22, 1880. Profile of Victoria to left on 4 3 ,1 orange horizontally lined ground in single lined oval. 5 6 „ blue Above “ Victoria ” in small white Roman Capitals in curve, with value in white figures on similar 1878. Small oblong frame with ornamental frame ground, at each side in small circles—below inside, background composed of coloured crossed " Stamp Duty ” in curved band in larger type— diagonal lines with “ Victoria Railways” All enclosed in ornamental frame at foot, value above in sloping block letters, with value im in black Roman Capitals on horizontally lined mediately below in figures and letters. Below, ground in oblong. Colour on white wove paper ; " The sender hereby agrees that the Board only perf. 12$: wmk. V over crown. carries this parcel at owner's risk,” in three lines; 28 1 penny, bistre at foot space reserved for sender’s signature. 1884— 1886. Typograph. “ Profile of Victoria ” to The foregoing is the description of the lowest left on lined ground in various frames, different value, different design for each value; colour on for each value, inscriptions “ Victoria Value ” and white paper ; perf. 13$; wmk. V over Crown. “ Stamp Duty.” Colour on white wove paper ; 6 1 penny, green perf. 12J : wmk. V over crown 7 2 pence, lilac 29 $ penny, rose 8 3 ,, blue on blue 30 1 „ green 9 6 „ rose on white 31 2 pence, violet 10 9 „ carmine on yellow 32 3 ,, buff brown 11 1 shilling, 6p., green on yellow 33 4 1. 12 2 shillings, 3p., blue on rose 34 6 „ ultramarine *3 3 ,, yellow on rose 35 8 ,, rose on rose >4 4 „ 6p., lilac on yellow 36 1 shilling, blue on yellow (1885) *5 6 ,, orange on yellow 37 2 shillings, olive green on green (1886) 1885. Arms in circle, different in design for each >879- Large oblong, separate design for ” alue. Colour on white paper ; perf. 12J ; wmk. value. Colour on white wove paper; perf. 12$: V over Crown. wmk. V over crown. 38 1 shilling, blue on blue 16 1 penny, green 39 3 shillings, brown on white 2 pence, *7 mauve 40 10 „ blue grey „ 18 3 .. blue on blue «9 6 „ rose on white 1885. Postage Stamps of 1866, 1876, 1881, 1882, surcharged “ Stamp D uty" vertically. At left, 20 9 .. rose on yellow 21 1 shilling, green on yellow “ Stamp ” ; at right “ Duty ” in small block letters. Colour on white or coloured wove paper; 22 1 „ 6p., 4 f »* 2 shillings. blue on rose perf. 12$, 13 ; wmk. V over crown. *3 41 3 pence, yellow, surch. blue 24 3 .. yellow on blue violet on green 42 4 „ carmine, „ „ *5 4 » 43 j shilling, blue on blue, ,, black 26 5 .. green on grey brown 44 1 ., „ yellow, „ „ STAMP DUTY. 45 2 shillings, „ green, „ „ Jan uary 1, 1880. Profile of Victoria, arms, and 1886-1887. Various designs to isstie 1884-1886, various centres, different design for each value. except the 2d. and 4d., which are the same design Colour on white or coloured paper; perf. 12$: with profile on lined ground, typographed on wmk. V over crown. white wove paper; perf. 12$ ; wmk V over Crown. L 82 Philatelic Journal of G reat B ritain. D ec. i , 1891.

46 4 penny, lilac grey 1 1 penny, yellow bistre, surch. green 47 4 pink 2 1 „ „ „ black 48 1 ,, green 3 2 pence, orange yellow, ,, green 49 2 pence, lilac rose red 1882. Typographed 3d. postage stamps, 1871-1885, 5° 4 » surcharged I.------K. in upper corners, and new 51 ' 6 „ French blue 1 shilling, lilac brown value over the old; all in black block characters, 52 colour on white wove paper; perf. T4 ; wmk. 1887, Same as preceding, colour on white wove Crown and CC. paper; perf. 12J; wink V over Crown. 4 2 lilac, surch. black 53 3-shillings, yellow grey 5 3 54 15 » brown 6 1 55 1 pound, yellow brown 7 3 56 35 shillings, grey 8 5 1888. Small rectangle, containing in its centre 9 7 6p., full length portrait of crowned female, with 10 10 anchor at left; at right, shield containing figure 11 15 of value in white on lined ground; above 12 1 “ Victoria” in coloured Roman Capitals in shaded 13 1 „ iosh., curve— five stars in right upper angles. At foot, 1882. Surcharged as before, hut on 6d. postage value in small white block letters on solid ground, value, colour on white wove paper; perf. 14 ; colour on white wove paper; perf. 13J ; wmk. V wmk. Crown and CC. over Crown. 57 18 pence, blue 14 1 penny, mauve, surch, black 1888, Large upright pearled rectangle with white ? 1882. Swan swimming to left in octagon frame figure of value on solid ground in small squares for the pence, in circular frame for the shillings ; in angles— usual profile in “ Greek” oval. Above, and broken circle for the pounds. Containing value and “ Victoria ” ; below, “ Stamp Duty” and “ Internal Revenue” in white block letters on denomination, all in Roman Capitals, ornamen solid uround ; above, “ Western A ustralia;” tal background. Colour on white wove paper; below, value in coloured block letters on white perf. 124. ground. Upright rectangle for the pence and shillings, oblong for the pounds ; typographed on 58 5 pounds, rose and blue white wove paper ; perf. 14 ; wmk. Crown and CA. 1890. Identical in design to that o f 1888 ; colour 15 1 penny, lilac on white wove paper, perf. 12 ; wmk. V over 16 3 pence, „ Crown. 17 6 .. .. 59 18 pence, orange 18 1 shilling, „ 19 2 shillings,6p,, „ STAMP STATUTE. 2° 5 .. „ 1869-1880. Profile of Victoria to right, arms or 21 10 ,, „ figure ot value in various frames and designs; 22 1 pound, „ different for each value ; upright rectangle, colour 23 5 pounds, „ on white and coloured wove papers; perf. 12; 24 10 „ „ wmk. V over Crown (twice sideways). 1 a 4 penny, green and red on white TELEGRAPHS. 2 a 1 .. green on white 1882. Profile to left of Victoria on horizontally 3 b 3 pence, lilac ,, perf. 12 (1880) lined ground in double lined white circle, con 4 a 4 .1 rose „ taining above, “ Western Australia ” ; below, 5 a 6 blue „ “ Telegraph,” in coloured block letters, with 6 b 1 shilling. blue on blue small circles containing ornaments between at 7 a 1 .. „ (>887) each side; small triangular frames containing 8 b 2 shillings, „ yellow rosettes in spandrels; below, in double lined 9 c 2 6p, white oblong, value in large coloured block 10 a 5 .. blue on yellow [(1879) letters. Typographed on white wove paper; 11 b 10 ,, brown on brown perf. 14; wmk. Crown and CC. 12 c 12 „ 6p. t r penny, yellow bistre 1 pound, 13 a lilac on yellow 2 6 pence, lilac r4 a 5 pounds, black and green on white As regards the above issue those marked a have ZUL.ULAND. the profile in centre, b have figure of value, and c arms. Currency same as in Great Britain. WEST AUSTRALIA. REVENUE. Currency as in Great Britain. Jan. 1888. Jubilee issue of British postage, sur charged “ Zululand" in black block letters, colour i n t e r n a l r e v e n u e . on white wove paper; perf. 14; wmk. Crown, 1882. Taille douce Postage Stamps 1865, with 1 J penny, vermilion, surch. black word postage obliterated by two horizontal bars 2 1 - Hlac, „ „ and surcharged I R in stout Roman Capitals, one 3 2 pence, green and carmine, „ ,, letter at each side of Swan’s neck ; colour on 4 3 .. brown, „ „ white wove paper ; perf 14 ; wmk. Crown and 5 4 t, green and brown, „ ,, CC. 6 5 brown on red, „ „ Dsc. i, 1891. Revenue Stamp Catalogue. • 83

CUSTOMS. M ay, i860. Same design as the preceding; colour ADDENDA. on stout white wove paper; imperforate. ia 1 penny, rose, Die B

2a 4 pence, 11 A GREAT BRITAIN. tl 3» 6 „ ♦ 1 II T a d m i r a l t y c o u r t . 3b 6 „ n II U 4» 1 shilling, «i It E Same design as that of June, 1870, colour on 4b F unglazed white wove paper; perf. 14; wmk. two 1 . „ 11 II a 2 shillings, flags and anchor. 5 11 11 K 6a 5 „ ♦ 1 11 F 1 shilling, violet l 3 7a 10 „ 11 14 2 shillings, 6p., II 8a 1 pound, 14 11 A 15 5 14 ga 5 pounds, «l 16 10 „ 11 10a 10 ., II *7 1 pound, 11 18 5 pounds, Same design as the preceding; colour on stout 11 azure wove paper ; imperforate. BANKRUPTCY COURT. 3 and 3c. 6 pence, rose, Dies T and U ' Similar in design to issue of January, 1870, with 4 and 4c. x shilling, „ „ E and F arms, value, and title embossed. Colour on FOREIGN BILL. white wove paper; wmk. double lined Y .R , (vertically); imperforate. Before M arch, 1856. Error No. 73, with value 28a 1 shilling, rose, die A at the foot, “ ONE POUND, TEN SHILLING ’’ (without the Snal “ S ") in vermilion ; colour on BANKRUPTCY. stout azure wove paper; perf. 16; wmk. Y . l . (double lined) } M arch, 1873. Identical in design to patent issue of 1872. Typographed on glazed white 73a 1 pound, iosh., violet, over print wove paper; perf. 14 ; wmk. garter. vermilion 52a 1 penny, lilac, surch. black Nov. 24, 1890. Embossed designs, similar to the Sea Policies, containing Head of Minerva, sur CHANCERY COURT. charged “ Foreign Bill " across the head in two Same design as the preceding issue; colour on lines in the black block letters, 4 mms highs ; the hmglazed white wove paper; perf, 14; wmk. two length of the words being 17 mms and 9 mms, maces (diagonal-wise) respectively, with a distance of xj mms between. Colour on medium surfaced white wove paper; 73 3 pence, perf. n i ; wmk. four orbs to each stamp. 74 .1 4 2X9 light blue, Die E 6 „ £i°< 75 220 76 8 „ £20, 11 n D 221 77 1 shilling, £25, i> 1. E 22Z •1 *1 c 78 1 .. 4P-. £ 4°> 1 „ 6p., 223 £50, •1 it . D 79 224 80 1 „ 8p., £3 *t i» B 81 2 shillings, LIVERPOOL COTTON ASSOCIATION, Ltd. 82 2 „ 4P- 83 2 „ 6p„ ARBITRATION STAMP. 84 2 „ 8p., 85 3 „ Female standing, holding balances and staff; on her 86 3 » bp., left are two bales of cotton, and on her right, the 87 4 Liverpool arms with ship in the back ground, all 88 5 .. enclosed in a double lined upright plain oval 89 7 » band, containing at the left, “ Liverpool Cotton,” 90 8 „ and at the right, “ Association." The oval is 9* 1° bisected above and below by plain white single 92 14 .. lined oblongs, containing “ Arbitration ” and 93 1 pound, “ sixpence " respectively. All the lettering is in 94 2 pounds, coloured block letters. Quatrefoils in the angles 95 3 .. in small solid squares and Greek pattern border 96 5 .. at the sides. Single lined rectangular frame. Colour on machine white wove paper; perf. x i ; COMMON LAW COURTS. no watermark. Same design as the preceding, colour on unglazed 9 6 pence, green white wove paper; perf. 14; wmk. scales Similar design to the preceding, with the word (sideways). “ Declaration ” substituted for “ Arbitration.” 9 1 penny, violet Colour on white wove paper; perf. xx ; no water 10 6 pence, „ mark. 11 1 shilling, „ 10 6 pence ? red 12 2 shillings, „ 1890. Identical in design to Nos. 7 and 8, black 13 5 .. •> on plain, pale blue paper ; perf. 10. 1 4 W It II 15 1 pound, ,, 11 1 shilling, black on pale blue 84 P hilatelic Journal of G reat B ritain. D e c . i , 1891.

1891. Identical in design to the preceding ; black BRITISH BECHUANALAND, on various papers ; perf. 10. REVENUE. ,, 12 1 shilling, black on yellow Stamps of Stellaland. Arms in a largejfoblong 13 I „ purple on white surcharged “ British Bechoanaland ” in pen and Both of these are now in use. ink, with Republ'ek van Stellaland at the sides crossed out. Colour on plain white paper ; peri. Before Sept., 1890. Large upright rectangle 11. measuring 2jj x iT^ centimetres. In the centre, 30 (1) Een pond, lilac, surch. black the arms o f Liverpool (stork) on a white ground obliterated 16th April, 1886 in an oval frame; above, in a double arched 31 (5) U yf pond, dark red, surch. black white label, “ Liverpool” in coloured Roman obliterated 1st January, 1886 Capitals, and “ Cotton ” in coloured block letters; below, in a similar label, “ Association" in BRITISH NORTH BORNEO. identical lettering ; at the base, in a flat oval frame, £1 1 o on a crossed lined ground, with value REVENUE. repeated diagonal-wise at the sides of the oval in June, 1891. The 10 cent “ Postage and Revenue" smaller coloured block letters in white ribands. o f 1890, is to be met with surcharged “ 6 c e n t s ” All enclosed in an upright oblong frame, with horizontally in black in two lines. Colour on scolloped corners, and on a vertically lined back white wove paper; perf. 14. ground. Further surrounded by a border composed 29 6 cents on 10c., blue, surch. black of cotton plants, leaves, &c., and in a double lined upright rectangular frame. The higher CANADA. value is identical to the lower, except that the E n d 1865. Same design. Colour on thin white words “ Cotton B rokers" are substituted for wove paper; perf. 12; no watermark, “ Cotton.” Colour on plain white paper; perf. ir. 35a 1 cent, red 14 £1 t o , slate 36a 2 cents, „ 15 £2 2 o, pink 37a 3 .1 •• The Stamps are used for appeals against arbitra 38a 4 »» » tion awards. 3Qa 5 ,. „ 40a 1 j 6 ,, MAYOR’S COURT. 4ia. 7 It 1* N.B.— All those marked with a query exist, to which 42a 8 ., „ should be added— Colour on white wove paper ; 43®^ 9 ** *t perf. 11. 1868. Same design. Colour on thin white wove ia FOUR PENCE, blue, surch. black paper ; perf. 12 ; no watermark. 3a 2 shillings, 6p., „ „ „ 58a 1 cent, brown 60a 2 cents, vermilion Colour on white wove paper ; perf. 14. 62a 3 „ green 11a 2 shillings, 6p., blue, surch. black 63a 4 ,, brown 64a 5 ,, vermilion SEA POLICIES. 65 a 6 „ green Design of issue of 1850 ; colour on white wove 66a ? 7 ,, vermilion paper; perf. 12$; wmk. Y . R , (double lined). 67a 8 „ brown 68a 9 ,, green 68a 3 shillings, rose, Die D 71a 10 „ blue 72a 20 1877. Same design as the preceding, without date It 1» ? 30 plugs ; colour on white wove paper; perf. 14; 73a 17 It 74a wmk. four orbs. ? 40 11 ti 75a 50 *1 1’ 135 6 pence, vermilion. Die Y TOBACCO.

TET.EGRAPHS. C a n a d a L e a f o n l y . 1881. Perf. 14 ; wmk. large crown. 1885. Same design as Nos. 115, 120, with vertical 5a 3 pence, carmine, plate 5 letters and figures at the right side of centre; 5b 3 .. „ 6 colour on white wove paper; perf. 12 ; watermark as before. IRELAND. '47 ■ Lib., bright green, control No. blue COUNTY COURTS. 148 i^lb., ,. It It t» H 149 fib., ,, Before June, 1887. Same design as the preceding tt It tt It * ° fib., „ It 1t *1 11 issue. Colour on white wove paper; perf. 14; 5 * * fib., „ It tt tt ti wmk. V.R. (script). 5 152 rib., „ • t tt 1t 1t 22a 2 shillings, 6p., green, surch. brown 1885. Same designs as the preceding; colour on dyke brown white wove paper rouletted; watermarked as There appears also to be varieties in the printing on before. the first issue, easily distinguishable by the 15* ^lb., bright green, control No. blue sloping top o f the R in Ireland, and further by 154 rVlb., the thickness of the letters. Colour on white 155 fib., wove paper; perf. 14 ; wmk. V.R. (sideways). >56 fib., 9a 2 shillings, 6p., green, surch. brown 157 fib., thicker lettering. 158 ilb.. D e c . i , 1891. Revenue Stamp Catalogue. 85

W .H . E n t r y . 1880. Same design as Nos. 204-207 ; colour on white 1880. Same designs as Nos. 103-108; colour on wove water-marked paper; perf. 12. white wove paper; perf. 12; watermarked as 205 — lb., bright green, control No. blue before. 20b A '• » *59 j’nlb., vermilion, control No. blue 207 i ., „ 160 A lb., 208 i „ 161 Jib. 209 i „ ,. 162 Jib., 210 1 „ „ 163 Jib., 211 2lbs,, „ 164 ilb., 1885. Same designs as Nos. 204-207 ; with initial 1885. Same designs as Nos. 115-120, with vertical letter and figures at the right of the centrepeice, letters and figures at the right o f centre-piece; watermarked as before. colour on white wove paper. A perf. 12. A perf. 12. 212 —lb., bright green, control No. blue 165 A lb., vermilion, control No. blue 213 A >, ,1 166 Alb-i 2*4 i „ ,, 167 ilb., 215 i ., „ 168 ilb., 216 J „ „ 169 ilb., 217 * „ ., 170 ilb., 218 2lbs., ,. B rouletted. B rouletted. X71 Alb., vermilion, control No. blue 219 — lb,, bright green, control No. blue 172 Alb-, 220 A „ - *73 ilb.. 221 i ,. ., *74 ilb., 222 i „ „ *75 ilb.. 223 4 ., „ 176 ilb., 224 1 „ „ 225 2lbs„ „ S.M. R e t u r n . C anadien E n T o r q u e t t r . 1880. Same designs as Nos. 105-108; colour on white wove paper ; perf. 12; no watermark. 1880. Same designs as Nos. 124-127; colour on white wove paper; perf. 12; watermarked as *77 Alb-, black, control No. blue before. 178 A lb., „ 226 — lb., bright green, control No. blue *79 i'b ., „ 180 ilb., „ 227 1 ,, ,, ,, „ ,, 228 2 lbs., ,, ,, „ ,, 181 Jib., „ 182 rib., „ 1885. Same designs as the preceding, with vertical 1885. Same designs as Nos. 115-120, with vertical letters and figures at the right o f centre; colour letters, & c.; colour on white wove paper ; perf. on white wove paper; watermarked as before. 12 ; watermarked as before. A perf. 12. A perf. 12. 229 — lb., bright green, control No. blue 230 1 ,, ,, ,, ,, ,, 183 Alb-, black, control No. blue 231 2 lbs., „ ,, ,, ,, 184 A lb - It II 11 11 B rouletted. 185 Jib. II II >1 H 186 jib., 11 II 11 II 232 — lb., bright green, control No. blue 187 Jib., II ♦ 1 ♦ 1 11 233 * ,, ,, ,, *, ,, 188 ilb., It II tt II 234 2 lbs., „ „ „ „ 189 A lb., II control No. red 190 Alb-, II *1 »1 »1 CUSTOMS TOBACCO. 191 Jib. It II • 1 11 1885. Same designs as the preceding Nos. 128-133 ! 192 11 11 Jib., • 1 tl colour on white wove paper; rouletted; water Jib., tl II 11 It 193 marked as before. 194 ilb., 11 11 11 II 235 Alb- indigo blue, control No. blue B rouletted. 236 A „ II It It 11 *95 A lb-> black, control No. red 237 i „ „ 11 II 11 196 A lb ., „ 238 i „ „ 11 11 11 197 i'b., „ 239 1 ■> 11 II IS 11 198 jib., „ 240 J ,< tl 11 II tt 199 jib., „ 241 1 „ II 11 11 11 200 ilb., ,, 242 2 lbs. II II 11 11 HAMILTON. C anada T w ist o n l y . S.M. R e t u r n . 1880. Same designs as 121-123 ; colour on white wove paper ; no watermark. 1880. Same design as the preceding issue; colour on white wove paper ; perf. 12. 201 Jib., bright green, control No. blue 202 j „ ,, „ ,, „ A no watermark. 203 J 11 11 11 II II 23 Jib., black, control No. blue 204 I ,, „ ,, ,, „ 24 * ,, ,, ,, ,, ,, 86 Philatelic Journal of G reat Britain. D ec. i , i8gi.

B watermark as before. Canada L eaf only. 25 Alb*. black, control No. blue 1880. Same design as that of “ S.M. Returns" ^ A « ft it tt . with title altered ; colour on white paper; 37 | it tt tt it perf. 12; watermarked as before. I II It ft ft 79 A lb., a9 4 ti 11 it it 80 3° 1 tt it ,1 t, A ti 81 4 .. 1885. Same design as the preceding; with vertical 82 4 .. letter and numbers between lb. and control No. at 83 4 .. the right; colour on white paper; watermarked as 84 before. 1858. A perf. 12. Same designd as that preceding ; colour on white paper ; with vertical initial letter and num jfolb., black control No. blue 31 bers at the right; watermarked as before. 32 »» tt It 11 tt 1 33 s tt rt tt tl It A perf. 12. 34 £ 11 jt It 11 It 85 A lb., bright green, control No. blue 35 £ tt tt tl It tl 86 A >' t, t, 36 1 »> tt It 1! tl 87 4 tt tt I, 37 •Po it tt tt It red 88 4 ,» tt it 38 tV »» tt tt It it 1. 89 4 tt t, t, 39 5 n tt tt 11 it 90 t tt I, I, 40 £ >» tt tt tt it B rouletted. 41 £ »t u ft ft tt A lb., bright green, control No. blue 4Z * 11 »t tt tt it 91 B rouletted. 93 A t, tt it 43 A lb., black, control No. blue 93 4 44 »» tt If tt 11 94 4 45 £ 11 t» tl tt 95 4 tt 96 1 46 £ 1* »t tt tl tt 47 £ tt It It tt tt i | C anada T w ist O nly. 48 1 .. tt tt tt 1880. Same design as that of “ S.M. Returns” 49 9*0 tt tt If red tt with title altered ; colour on white paper ; perf. 12 ; 50 V& tt n tl tt 1» watermarked as before. 5 1 £ 11 t> tt It It 97 A lb., bright green, control No. blue 52 4 tt tt 11 11 H 98 iV M tl 53 £ »t t! tt It tl n tt t» 99 £ »t it 54 * It It It t* tt tt tt i* 100 £ tt n H it tt w . ntry H. E . 101 £ tt rt !* It tt 1880. Same design an that of the “ S. M.Returns” 102 1 »♦ tt tt 1t ft with title altered, colour on white paper; perf. 12. A no watermark. 1885. Same design as the preceding, with verti 55 A lb., vermilion, control No. blue initial letter and numbers at the side; colour 56 A 11 tl It II II white paper; watermarked as before. 57 fi 11 tt „ tt 11 A perf. i2. 58 4 tt 11 11 tt !1 io3 A lb., bright green, control No. blue 104 59 4 .* tl 11 It 11 r * i i» ■ tt It tt ft 60 1 „ tt II tl tt 105 £ 11 tt tt tl ft B watermarked. 106 £ 1* ti rt ti tt 107 61 A lb., vermilion, control No. blue £ it ti tt tt tt 108 62 A tt tt 11 tt tl * tt tt 11 ti it 63 4 .. 1! (» 1 • 11 B RouUtted. 64 4 .. tt 11 tt !1 109 A lb.t bright green, control No. blue 65 n o 4 .. tf tt It 11 A t» ti tt It II 66 tt 11 It tl 111 £ tt it t» tt tl 112 1885. Same design as the preceding, letters and £ n .. t» tt tt numbers at the right; colour on white paper; 113 £ t» ti tt tt tt 114 watermarked as before, and with vertical initials. * n tt tt rt ti A perf. 12. E n T or q u ette. 67 A lb., vermilion, control No. blue 1880. Same design as that of the “ S.M. Returns ” I with inscriptions in French; colour on white 68 H » 69 paper ; perf. 12, watermarkec as before. 70 1 :: 115 — lb., bright green, control No. blue 71 4 .t 1 >t it 11 ,, „ 7Z 1 » ll7 3 lbs., „ „ „ „ B rouletted. 1885. . Same design as the preceding, with vertical 73 A lb., vermilion, control No. blue initial letter and numbers at the side ; colour on white paper ; watermarked as before. 74 A 75 4 .. A Perf. 12. 76 I „ t*8 — lb., bright green, control No. blue 77 4 .. " 9 1 « ...... 78 1 „ 120 2 lbs., D e c . ), 1891. Revenue Stamp Catalogue. 87

B rouletted, 9 — lb., bright green, control No. blue J2i — lb., bright green, control No. blue Same design as the preceding, with vertical initial 133 1 •> n 11 11 i« letter and figures at the right o f the centre; I33 3 lbs., ,, ,, ,, ,, colour on white wove paper ; perf. 12; water, N.B.— I have not been able to ascertain any marked as before. definite information regarding the “ Reworked ” issues. xo * lb., 1 II JOLIETTE. £ It 12 4 It TOBACCO. 13 I It Canada L eaf only. 14 2 lbs., 1880. Same design as that of the Canadian S.M. Retu r n s. “ S.M. Returns” of the same year, with title and 1880. Same design as that of Canada proper of the name of town altered; colour on white wove same year, with title altered; colour on white paper ; perf. 12; watermarked as before. wove paper; perf, 12; watermarked as before. A lb., bright green, control No. blue 9 A no watermark. 10 »» »> 11 *j n A lb., black, control No. blue 11 h ** II n »» >5 16 12 i 1, „ ft >1 i» A ii *3 4 i> 11 tt tt tt 17 4 - 18 £ „ *4 1 »» It »1 It >9 4 .. 1885. Same design as the preceding, with vertical 2 0 I „ initial letters and numbers at the right; colour on white wove paper ; watermarked as before. B watermarked as before. A perf. 12. 16 A lb., black, control No. blue 15 A lb - 17 A .. 16 A I, *8 4 „ 17 4 *» 19 £ .. 18 £ .. 20 J „ *9 4 .. 21 1 „ 20 1 ,, 1885. Same design as the preceding, with vertical B roul initial letter and number at the right; colour on white wove paper ; watermarked as before. 21 A lb- 22 A t> A perf 12. 33 4 .. 22 A lb., black, control No. blue 24 i ” 23 A 25 4 •* 24 26 1 „ 35 S:: c 26 4 1880. Same design as the preceding; with 27 1 inscription altered; colour on white wove paper; 28 A red perf. 12; watermarked as before. 29 A 27 A lb ., bright green, control No. blue 30 38 A •* 31 29 4 .. 33 4 it 30 £ „ 33 1 .1 3 * 4 .. B rouletted. 33 1 .. 34 A lb., black, control No. blue 1885. Same designs as the preceding ; with vertical 35 A initial letter and figures at the right o f the centre ; 3® 4 .. colour on white wove paper; watermarked as 37 £ .. before. 38 4 I, A perf. 12. 39 I tt ...... 40 33 A lb ., bright green, control No. blue 3*5 '* *• " »» 34 A ’ > 41 A >, 35 4 42 4 36 43 £ » 37 44 4 38 45 1 B rouletted. W .H . E n t r y . 39 A lb., bright green, control No. blue 1880. Same design as that of the “ S. M, Returns ” 40 with title altered; colour on white wove paper; A3 ** 41 perf. 12. I 42 i 1. A no watermark. 43 4 ii 46 A lb., vermilion, control No. blue 44 * .1 47 A •• E n T orquettk. 48 4 >• 1880. Same design as the preceding Nos 1-4, with 49 £ I. inscription altered ; colour on white wove paper; 5° 4 *• perf. 12; watermarked as before. 51 * I. 88 Philatelic Journal of G reat B ritain. Dkc. Iil8gi.

B watermarked. 1885. Same design as the preceding, with vertical 52 A lb., vermilion, control No. blue initial letter and figures added at the rig h t: colour on white wove paper ; watermarked as A *1 it it ** 53 before. - 54 i » M It „ 55 i it it tt t. A perf. 12. 5® 4 ti .1 tt tt 25 A 18-I bright green, control No. blue 1 57 2 tt t. it it 26 A it 11 91 1885. Same design as the preceding; with vertical 27 5 19 19 91 11 19 initial letter ana figures added at the right; colour 28 « 19 11 11 11 19 on white wove paper ; watermarked as before. 29 4 .. 91 11 91 99 ° 1 t. 11 11 91 19 A perf. 12. 3 B rouletted. 58 A 18., vermilion, control No. blue A -t bright green, control No. blue 59 A •• 31 18 60 i .. 3* A t> It 99 99 99 61 i .. 33 4 it ft 99 91 19 62 4 .. 34 i •> 99 19 91 It 63 1 „ 35 4 tt 19 91 91 11 36 1 11 11 9t 99 B roult 64 A 18., E n T orquette, ®5 A t. 1880. Same design as that of Canada proper 66 4 tt 67 i .. colour onl white wove paper; perf. 12 ; water 68 4 .. marked as before. 69 1 „ 37 — lb., bright green, control No. blue 38 | ,, ,, t, 1, t, LONDON. 39 4 *9 tt 19 11 It Canada L eap only. 4 ® ^ 19 9» 11 91 *» 41 1 1 2 lbs., tt it .1 ,1 1880. Same design as that of the Canadian riband “ S.M. Returns” of the same year, with town and 1885. Same design as the preceding, with vertical title altered; colour on white wove paper; perf. initial letter and figures added at the right; 12; watermarked as before. colour on white wove paper; watermarked as before. 1 A lb., bright green, control No. blue A perf. 12. 2 A 1 » 99 91 91 >9 3 i ,t t, tt it 11 42 — lb., bright green, control No. blue 4 ^ 11 it ,, ,t ,, 43 4 99 99 91 19 It 5 i tt t, tt tt ,t 44 4 I. t» 99 99 99 ® 1 11 11 tt ,, it 45 1 „ .. 91 99 99 46 2 lbs., „ 1885. Same design as the preceding, with vertical 99 91 11 initial letter and figures added at the right; B rouletted. colour on white wove poper; watermarked as 47 — lb., bright green, control No. blue before. 48 i „ 99 99 91 A per/. 12. 49 4 t, tt 11 91 99 50 1 t. .t 99 11 19 7 A lb., bright green, control No. blue 5 1 2 lbs., „ 11 11 91 8 A >' n 11 it 99 9 4 .. it 19 11 it S.M. Returns. 10 4 .. t» 99 11 If 1880. Same design as that of Canada ftroper of 11 4 .. t* 99 11 19 * 12 the same year, with name of town altered; 1 tt 19 99 11 colour on white wove paper; perf. 12. B rouletted. A no watermark. 13 A lb., bright green, control No. blue 52 A lb., black, control No. blue 14 A » 99 11 It 99 53 ITT 25 »1 99 11 91 4 - 54 4 16 i .. tt 11 91 91 55 4 l7 4 .t tt 99 91 91 18 56 4 2 ,1 11 91 11 99 57 1 C anada T wist Only. B watermarked. 1880. Same design as that of the Canadian riband 58 jyb .t black, control No. blue •• S.M Returns ” of the same vear : colour on 59 * 91 t» 11 11 white wove paper; perf. 12. Watermarked as 4 n t , , , „ before 4 t* tt t, tt 19 A lb ., bright green, control No. blue h2 4 »» t. ,1 ,t 63 » ...... 20 A »» * 99 99 11 21 B tt 1 91 11 II 1884. , Same design as the preceding, with vertical

22 i »> 1 11 11 91 initial letter and figures added at the right; 23 i 11 9 99 19 11 colour on white wove paper; watermarked as 24 * »1 I 99 91 99 before. D ec. i , iBgi. Revenue Stamp Catalogue. 89

A perf. 12. 43 a\jlb., green, control No. blue 64 Alb., black, control No. blue 44 A »» 11 »» 11 ti 11 11 11 it 65 »♦ 11 11 1* II 45 i •» A 46 66 E II II II 11 It i II 11 11 11 11 ii 11 ii 67 4 11 «l II 11 II 47 i n n 48 a l b . , 11 11 68 i 11 11 II II 11 11 11

6g * 11 1, 11 1* II 1885. Same design as the preceding, with vertical 70 A 11 II 11 „ red letter and figures added at the right; colour on 7r A »i i» 11 11 11 white wove paper; watermark as before. 72 i 11 1* 1 ! 11 11 A perf. 12. 73 i 11 11 II II 11 a^jlb., green, control No. blue 74 i 11 1, „ 11 11 49 75 1 .. 1. 11 11 11 5° i* ♦’ »i 11 11 • A B rouletted. 5 i 5 11 i» n 11 11 52 1 ,1 „ „ l» 11 76 A lb ., black, control No. blue 53 i 11 ti 11 II It 77 ' A 11 11 11 »» II 54 2lb., ,, ,, 11 11 78 J 11 t» M II 1| B rouletted. 79 i 11 It 11 II 11 80 55 fttib., green, control No. blue 4 11 II I I II II 5b ^ 11 11 »♦ 11 11 81 1 11 II 11 11 ll 82 57 i 11 11 11 II II A 11 11 n red 58 i 11 11 11 11 11 8 3 it it tt •* A 59 i tt ii it ti 11 84 i 11 it tt tt tt 60 2lb. „ „ 11 11 85 i 1» tt n tt tt 8 6 C a n a d a T w i s t Only. i it it it it it 8 7 1 11 tt tt tt n 1880. Same design of riband as that of the “ S.M. Returns ” with title altered ; colour on white W . H. E n t r y . wove paper; perf. 12 ; watermark as before. 1880, Same design as that of the “ S.M. Returns,” with titled altered ; colour on white wove paper ; 61 A'b-, green, control No. blue perf. 12. 62 A •• 11 II 11 11 A no watermark. b3 * .. It 11 11 11 64 i .. 11 >1 11 11 88 3^1b., vermilion* control No. blue 65 4 11 11 11 11 66 2lb,, 89 A 11 ti II 11 11 11 11 11 11 90 i M 11 II II It i Same design as the preceding; colour on white 9 1 £ !! 11 . 11 II II wove paper: perf. 12; no watermark. 92 i 11 II 11 It 11 67 Alb-, green, control No. blue 93 I II II 11 II II 1885. Same design as the preceding, with, vertical B watermarked. initial letter and figures at the right; colour on 94 vermilion, control No. blue white wove paper; watermark as before. 95 A 11 11 II 11 11 A perf; 12, g6 i u it 11 II II 68 wClb., green, control No. blue 97 £ 11 11 II II II 69 A ...... •1 ii 98 i n 11 11 II II 7° 4 it it ti 11 it 99 * 1 1 It II 11 11 7i 4 ti it t, 11 11 1885. Same design as the preceding, with vertical 72 4 t, n it 11 11 initial letter and figures added at the right; colour 73 2lbs...... 11 11 on white wove paper ; watermarked as before. B rouletted. A perf. 12. 74 ^jlb., green, control No. blue 75 11 11 it •1 11 TOO ij^lb., vermilion, control No. blue 76 i 11 11 11 11 i» IO X A ** »» 11 11 11 77 i 11 11 11 ♦ 1 it 102 i n ti 11 II 11 78 i 11 11 it »i it 103 i 11 11 11 11 II 89 albs., „ ,, 11 n XO4 i n 11 11 II 11 I05 1 11 11 11 11 II EN TORQUETTE. issue, with B rouletted. 1885. Same design as the preceding vertical letter and figures added at the righ t; 106 ■ Alb-t vermilion, control No. blue colour on white wove paper ; watermark as before. IO7 A ” »» 11 11 11 10S A perf. 12. i 11 11 11 11 11 80 Alb., green, control No. blue 109 i 11 11 11 11 11 81 2lbs., it 11 II II n o i n 11 11 11 11 i n 1 11 11 11 11 II B rouletted. * 82 Alb., green, control No. blue MONTREAL., 83 albs., i, 11 II 11 Canada L eaf Only. S.M. R e t u r n s . 1880. Same design of riband as that of the “ S.M. 1880. Same design of riband as that o f Canada Return " with title altered ; colour on white wove proper ; with name of town altered; colour on paper; perf. 12; watermark as before. white wove paper; perf. 12; watermark as before. M go Philatelic Journal of G reat B ritain D e c . t, 1891.

84 Alb., black, control No. blue NOVA SCOTIA. 85 A 11 tt M , tt tt BILL STAMP. jj 86 tt It J M It 71 Before February n th , 1869, I omitted intentionally 87 | ft t l It tt tl the errors of this country, as I had grave doubts 88 11 11 2 tt tl It about their existence. Mr. T. P. Dorman, how 89 I 11 tt tl It t1 ever, has forwarded me an undoubted copy. Same design as the preceding ; colour on white wove Colour on white wove paper ; perf. 12. paper; perf. 12 ; no watermark. 18 1 cent, orange, obliterated nth February, 90 Jib., black, control No. blue 1869, 1 tt 11 tt t> tl 9 i QUEBEC. 1885. Same design as the preceding, with vertical initial letter and figures added at the right; LAW STAMPS. colour on white wove ]paper; watermark as ? 1891. Srme design as the preceding issues, ex before. cept that the dollar sign ($) is replaced by a A perf. 12. second cypher, 10, 20 or 30 ; colour on white wove paper ; perf. 12. 92 A lb., black, control No. blue 57 10 dollars, yellow 93 A 1» n »» tt it 58 • 20 ,, deep green 94 J tt n it it it 59 30 „ dark violet 95 4 11 »» ti it anada wist nly 96 2 11 11 it tt tl C T O . 97 lib., black, control No. red 1880. Same design of riband as that of Canada 98 A ** m »t It tt proper ; “ S.M. Returns ” with title and name ef 99 A !» *1 11 tt it town altered ; colour on white wove paper; perf. 100 4 tl 11 11 tt tt 12. 101 4 11 tt tt 11 11 A no watermark. 102 i t , 1. t, tt tt i °3 t It tl tt It 1f 27 A I b *> green control No. blue 28 | B rouletted. A »* *» tt It 11 29 1 104 Alb., black, control No. blue 4 - tt ,1 It tt 30 4 tt tt tt tt 11 105 »» ♦* t tt A 3 1 4 1* tt tt tt tl 106 i tt tt tt It 11 32 * 11 tt tt It tt 107 4 tt ti M it it B watermarked as before. 108 4 it tt it 11 It 109 tlb., black, control No. red 33 A'b., green, control No. blue 34 tt tt tt n o tt tt tt tt tl A *» *» i n 35 s »» it tl tt tt A t» tt tt tt it 36 4 tt «t It tt It 112 4 tt tt it tt tl 37 4 »t tt It It 113 4 tt tt tt It tt 38 1 It »t tl tt tt 114 4 it tt tt tt tt ” 5 * t* i* tt It it 1885. Same design as the preceding, with vertical initial letter and figures added at the right; W . H. E ntry. colour on white wove paper ; watermarked as 2800. Same design as that of the “ S.M. Returns ” before. of the same year, with the title altered ; colour on A perf. 12. white wove paper; perf. 12. 39 A ,b-t green control No. blue A no watermark- 40 A »t t» it n 116 vermilion, control No. blue 41 J tt ti It tt tt 42 B watermarked as before. i n tt tl tt tt 43 4 it 11 tl • t it 117 aVb., vermilion, control No. blue 44 * tt 11 it it tt 1885. Same design as the preceding, with vertical B rouletted. initial letter and figures added at the right ; 45 Alb-t green control No. blue 46 colour on white wove paper; watermarked as A «» It 11 ll it before. 47 4 tt t» tt tt 19 48 A perf. 12. 4 »» ti It It tl 49 4 tt it ., 118 II '1 vermilion, control No. blue 5° 1 tt it tt tl It 119 A •» •» it tt It 120 C anada L eaf Only. 4 *i m it tt It 121 i . t t , t l It It 1880. Same design ot riband as that of *' S.M. 122 4 *» ♦! t l tt tt Returns 1 of *the same year, with title changed: ” 3 1 1* tt 11 11 11 colour on white wove paper perf. 12. B rouletted. A no watermark, 124 2^1b., vermilion, control No. blue 51 Alb., green, control No. blue 125 ** »» It t l 11 A 52 A IT I) tt it tt 126 * It tt 4 it 11 1 53 i ti tt 127 It it 4 it tt tt 11 11 54 4 *• it 128 tt It II 4 ** 11 It tl 55 2 ti , , tt 129 1. t , tl It tt 1 56 1 •» II it t DSC. 1, 1891. Revenue Stamp Catalogue. 9i

B watermarked as before. 99 A lb ., black control No. 100 57 A 'b-i green, control No. blue A 11 •> ti 11 IOI 58 a »» ft II 1* it 4 1» it 11 t« 102 59 4 •* »* II ft ft 4 *» it n 11 60 4 .. II II II ti io 3 4 it 11 if ti 61 104 4 .. ♦I II II It * it ti tt 62 1 II It tt ff 1885. Same design ofriband as the preceding, with 1885. Same design as the preceding riband, with vertical initial letter and figures added at the vertical initial letters and figures added at the right; colour on white wove paper ; watermarked right; colour on white wove paper; watermark as before; perf. 12. as before. 105 Alb-, black, control No. blue 106 A perf. 12. A n tl tt tl 11 107 i n It tt II tt 63 A lb., green, control No. blue 108 4 . . tt it It 11 64 A •• *1 It It ft 109 4 . . It It It 1t 65 II It 11 It $ « n o 1 >. It tt ll It 66 i n II II It It 67 B rouietted. i n »* tl -II It 68 I i. II 11 It 11 • III A 'b ., black, control No. blue 112 B rouietted. A 11 It It tl ft 113 4 11 II It II 11 69 A*b., green, control No. blue 114 i 1. tt tt II tt 70 A i» It ft It 11 4 .. It tt 11 •! 7 1 II tl II ft 4 n 116 I II It It II tt 72 4 11 tl 11 »l It W . H. E ntry. 7 3 4 1. It ft II It 1885. Same design of riband as that o f Canada 7 4 1 M It tl l» It proper, with vertical initial letter and figures E n T orqitette. added at the right; colour on white wove paper ; perf. 12 j watermarked as before. 1880. Same design of riband as that of “ S.M. Returns ” of Canada proper. with the title altered: 117 A lb., red, control No. blue 118 colour on white wove paper ; pert. 12. A •< A no watermark. 119 120 7 5 jUb., green, control No. blue 121 4 ,. 76 A 11 ♦ 1 It II 11 122 I it 7 7 i ii If It It tf R ew orked. 7 » 4 i. It It 11 It 1880. Same design of riband as Nos. 10-13 i colour 7 9 11 It • f 11 tl 4 on white wove paper; perf. 12 ; watermarked as 80 t .. II It It It before. B watermarked as before. 123 Jib., violet (shades), control No. blue 81 Alb., green, control No. blue 124 1 ,, ,, ,, ,, ,, ,, 82 A 11 If tl 11 it TORONTO. 8 3 i i> It tf 71 II Canada L eaf Only. 8 4 4 .. If It 11 11 8 5 4 .. It II It tf 1880. Same design of riband as that of Canada 8 6 1 ii It If 11 11 proper, with title altered; colour on white wove paper; perf. 12 ; watermark as before. 1885. Same design as the preceding riband, with 26 A lb., green, control No. blue vertical initial letter and figures added at the u tf tt right; colour on white wove paper ; watermarked 2 7 A »i ” 28 as before. 4 1» i» ti tt 11 29 4 1* *> tt tf fl A perf. 12. 30 4 ti »i tt • t tt 3 i * ti it tt M ft 87 A l b -i green, control No, blue 1885. Same design as the preceding, with vertical 88 A 11 It It tl It 89 4 11 ft II 11 •» initial letter and figures acided at the right; colour 90 1 •• tf II II 1) on white wove paper ; watermark as before. 9i 4 ii If ft 11 It A perf. 12. 92 1 „ tl II tt It 32 green, control No. blue

B rouietted. ' 3 4 A i» »» tl tf fl 93 Alb-, green, control No. blue ^ 3 4 5 ti 11 Vt II 11 4 tt tt 11 >1 tt 94 A ft tl II ft 3 5 36 4 n i* tl fl tt 95 i n tl tt tl M 3 7 * *t it ” II II 96 I n II it 11 11 B rouietted. 97 4 1> If tf 11 I* A lb ., green, control No. blue 98 1 .. tf tl It tl 3 8 3 9 A i» 1* 11 tl It . Return. S.M 40 4 »i *» ft II If 1881. Same design of riband as that of Canada 41 4 11 1* It fl tl proper, with the titled altered ; colour on white 4 2 4 1» »» H II 11 move paper; perf. 12; no watermark. 4 3 1 ti 11 If 11 If 92 P h i l a t e l i c J o u r n a l o f G r e a t B r i t a i n . D k c . i , 1891.

C anada T wist O nly. A no watermark. 1880. Same design of riband as Canada proper, 83 j^lb., black, control No. blue, with the titles altered, colour on white wove 84 l» M l> J» l> | paper; perf. 14 ; watermark aB before. 85 86 44 a^lb., green, control No. blue 87 45 A >’ >• »» »» tt 88 46 i '• >• 11 11 41 47 i 11 11 ft tt It B watermark as before. 48 J 11 11 tt If If 89 Jib., black, control No. blue

49 1 .. ft It tt 90 I ♦» I) It tt ft 1885. Same design as the preceding, with vertical 1885. Same design as the preceding, with vertical initial letter and figures added at the right; colour initial letter and figures added at the right; colour on white wove paper; watermark as before. on white wove paper; watermark as before. A perf. 12. A perf. 12 5° A lb., green, control No. blue 91 Alb., black, control No. blue 51 A tt n n tt it 92 A *• »> it tt n 52 $ it ti ti tt ti 93 ^ tt ♦! it i* it 53 ^ it 11 tt tt ti 94 i tt tt n it tt 54 £ ti ti ti u 1 95 ' £ 11 11 tt ti it 55 ^ it 11 tt 11 ti 96 1 tt it ti tt it B roulctted. 97 Aik*! II tt „ red 98 1 1 t» 11 tt tt tt 5b 5^lb*t green, control No* blue 99 i 11 »t ti tl It 57 t» t» »t n II 100 J tt t» tt tl tt 58 i n .1 tt it 11 101 i ti tt 11 11 tt 59 ^ «t it it tt tt 102 t ti 11 it tl It 60 i it tt u ti II B rouletted. 61 1 it 11 it it It i °3 A lb., black, control No. blue EN TORQUETTE. 164 A ti it ti It tl 105 1880. Same design of riband as Canada proper, J ii it it 11 It 106 with the titled altered ; colour on white wove paper, i tt tt 11 It tl 107 J ti it tt II tt A perf. 12; watermark as before. 108 1 lb*, „ tt n red

62 •—lb., green, control No. blue 109 it it it tl If n o 63 1 <• it •• ii •• A ti tt it tt tt 64 2lbs., ,, ,, ,, ,, i n § ti tt ti It II 112 B with vertical letter, etc.; perf. 12 ; water i 11 11 11 It tl mark as before. **3 j n 11 it tl It 114 ^ it it it It 11 65 — lb., green, control No. blue 66 1 ,, 1, 1, ,1 11 W. H. ENTRY. 67 2lbs.. „ „ ,, „ 1880. Same design of riband as that of Canada C with vertical- letter, etc.; rouletted ; proper, with titles altered ; colour on white wove watermark as before. paper; perf. 12; watermark as before. 68 —lb., green, control No. blue 1 *5 A lb ., vermilion, control No. blue 6 9 v t ,1 I, 11 11 11 116 11 tt 70 albs., „ „ „ „ 1* l» 11 117 £ II It II i t tt 118 ^ II 11 11 11 11 Reworked. 119 ^ 11 tt 11 ' 1 1 t i 1880. Same design of riband as Canada proper, 120 * M II If t i M with title altered ; colour on white wove paper ; 1885. Same design as the preceding, with vertical perf. 12 ; watermark as before. initial letter and figures added at the right; colour 71 j^lb. mauve (shades), control No. blue on white wove paper ; watermark as before. 72 A 11 tt tl >1 It II A perf.' 12. 73 *« It II II II tl 121 A lb., vermilion, control No. blue 74 1 11 tt tt It It tl 122 it tt ti tt tt 75 1 11 It tl • 1 ft if 123 t> 11 ft 11 11 76 1 tt tt II II tt 124 i tt tt It tt tt 77 A lb. brown ,, It tt II 125 i it t i 11 ti it 78 A i> t1 tl 11 II tl 126 * n 11 11 tt tt 79 1 •• It ft II II It 80 i . . It tl 11 tl It B rouletted 81 i . . ft It tl It It 127 Alb., vermilion, control No. blue 82 1 .. tt It tl tt tt 128 1 * 5 t> tt 11 tt ti 129 i tt ir if S.M. Return. t i 11 130 i tt it tt tt ti 1880. Same design of riband as Nos. 22-25 ! colour *3i i »» i t it n ii on white wove paper ; perf. 12. 132 1 » .. .t tt tt evenue tamp atalogue D e c . i , 1891. R S C , 93

WINDSOR. 1885. Same design as the preceding, with vertical initial letter and figures added at the right; colour C anada L eaf O nly. on white wove paper; watermark as before. 1880. Same design of riband as that of Canada A perf. 12. proper, with titles altered ; colour on white wove A lb»» green, control No. blue paper; perf. 12; watermark as before. 55 12 green, control No. blue 56 A 1* »» 11 tt 11 57 i tt 11 11 11 11 13 A M »» >1 »t >1 58 i 11 it 11 It tt *4 ^ It h tl »» (I 59 i 11 11 *1 11 It 15 i 1* M 11 It 11 60 * ti *i >1 It 11 ^ I » M ,, ,, ,, B rouletted. 1885. Same design as the preceding, with vertical 61 A lb ., green, control No. blue initial Utter and figures added at the right; colour 62 A 1* •* tl it It on white wove paper; watermark as before. 63 i »• »* 11 It tl A perf. 12. 64 £ it n tt it tl 17 A lb ., green, control No. blue 65 i n „ tt It 11 18 66 * 11 11 tl 1t "A »» tt >1 II 11 1"1 19 5 »» 1* 11 n 11 Reworked. 20 f M II >1 II >1 1880. Same design of riband as that 21 2 >’ 11 Tl 11 1* proper, with titles altered ; colour on white wove 22 I M t, It t! 11 paper ; perf. 12 ; watermark as before. 23 2lbs., „ 11 It t' 67 Alb-, mauve (shades) control No. blue 3 rouletted 68 A ** 1* »» 11 tl 11 69 24 A lb ., green, control No. blue i 11 i» i» 11 It 11 70 25 A »» tt It 11 i *1 11 n ir It It 26 £ 11 11 II tt tl 7 1 i 11 ii *1 ii ♦ 1 It 27 i II 11 *1 11 11 72 I M 11 11 11 tl tt Alb*i brown „ lt 28 ^ 11 11 11 It *1 73 tl It 29 ♦ 1 If 11 74 A *» ’* »» »t 11 11 30 2lbs>, ,» 11 11 11 75 i ti it it 11 11 tl 76 i it 11 ti 11 11 tt C anada T wist Only. 77 i !♦ 11 11 ii It tt l88o. Same design of riband as that 78 ^ 11 n i* 11 If ft proper, with titles altered ; colour on white wove S. M. R e t u r n . paper; perf. 12; watermark as before. 1880. Same design as the preceding Nos., 1-5; 31 A*b-, green, control No. blue colour on white wove paper; perf. 12 .watermark 32 A » as before. 33 i 79 ^plb., black, control No. blue 34 £ !! 80 ■ A ** t* »* i» 11 35 £ 81 A »♦ it ti tt ti 3b 1 „ 82 i t i ti it m ti 83 i »i tt n it M 1885. Same design as the preceding, with vertical 84 i M tt tt ti tt initial letter and figures added at the right; colour 85 * n n tt 11 ti on white wove paper ; watermark as before. 1885. Same design as the preceding, with vertical A perf. 12 initial letter and figures added at the sides ; colour 37 A lb ., green, control No. blue on white wove paper ; watermark as before. 38 11 11 tl tt 11 A perf. t2. 39 It tt It tl •1 86 A lb., black, control No. blue 40 ^ 11 It 11 1* 11 s- A '» 4 i i »♦ 11 it t» 11 88 A >> 42 i 11 tt i i 11 11 89 B rouletted 90 1 . . 43 A lb ., green, control No. blue 9 1 £ .. 44 A I* »» »» ’» If 92 1 „ 45 ^ t l 11 11 11 11 93 Alb-, 1, ,, ,, red 46 \ 11 11 If 11 It 94 A ” 47 J 11 11 11 tt It 95 A •> 48 I 11 11 11 11 tl g6 97 1 . . EN TORQUETTE- g8 £ .1 1880. Same design of riband as Canada 99 I n . .... with title altered; colour on white wove paper; B rouletted | , perf. 12; watermark as before. 100 j^lb., black, control No. blue 49 A lb ,, green, control No. blue 101 A •• 5° A »* »* »* ’» ** 102 A •> 5 1 £ „ ♦ . .» >* .» 103 52 £ „ ,, 1, ,, ,, 104 i n 105 53 £ »» tt tl 11 II £ •> 54 i i» n 11 *» 11 106 1 „ 9 4 P h i l a t e l i c Dec. i, 1891.

107 black, control No. red 66 25 cents on ic., ochre, surch. black,

108 A »• M II If It obliterated 25-9-90 109 A <• II 11 11 II n o FOREIGN BILL. t ” II 11 It 11 III *• 11 It 11 26 Jany., 1856. Issue II., identical to that of the 112 £ >i t l 11 II 11 first, except that the inscription round the profile lI3 1 » 11 II If 11 curves. “ Drawn in or out of, and payable out of, but negotiated in the Colony.” The value is W .H . E n try. expressed in block letters above and in figures 1080. Same design as that of Nos. 6-9 ; . below; colour on stout white wove paper ; imper white wove paper; perf. 12 ; wmk. as before. forate. 114 £lb., vermilion, control No. blue ” 5 2 pence, pale lilac red “ 5 1 11 if 11 II I l6 4 >. 11 If 1885. Same design as the preceding with vertical I I 7 6 „ It 11 tmUal letter and figures added at the right; colour Il8 8 „ 11 11 on white wove paper; wmk. as before. 119 1 shilling, 4p., 11 ft 120 2 shillings, A perf. 12. 11 11 Z2I 2 „ 8p., 116 gVlb., vermilion, control No. blue II 11 n 7 122 3 .. . 4 P-i 11 11 A » 11 11 If 11 118 123 5 „ 11 II 5 i’ it 11 »1 11 124 119 6 „ 8p„ 11 11 i *1 11 >1 11 11 120 125 10 „ 11 11 11 11 11 11 126 *3 » 4 P*i 11 11 121 1 «i 11 11 11 127 1 pound, B rouletted. 11 ti 128 1 „ 6sh., 8p., 122 ^Ub., vermilion, control No. blue If 11 129 1 „ iosh., II 11 123 A •> ti 11 It 11 124 i »» It 11 1T N .B .— Nos. 15, 22 and 25, on the authority of Mr. 125 i n 11 II 11 11 Bacon, do not exist. Compound values exist, as 126 £ *» 11 11 It It more than one value was printed on the same 127 1 .. 11 11 11 It I sheet. CEYLON. Completion of Issue I. 130 1 pound, iosh., deep red brown DUTY. 131 2 pounds, „ „ Stamp Duty of 1873 surcharged 25 cents, in large 132 3 n 11 black figures over 50 rupees; colour on white 133 4 .. iosh...... wove paper ; perf. 14 ; watermark Crown and C.C. Error. U pright rectangular form of the Foreign Bill, 65 25 cents on 50 rupees, red brown, surch. the interior of which is simply an ornamented black, obliterated Oct. 8, 1889 ground, surcharged TWENTY CENTS in the Stamp duty, surcharged horizontally “ 25 cents” upper and lower extremities in black Roman letters in thick black Roman letters, 15J mm across the with the figures 20 in thick stout black numerals neck of the profile, and with the old value obliter between ; colour on white wove paper ; perf. 14; ated by a single bar ; colour on white wove paper ; wmk. Crown and CA. perf. 14 ; watermark Crown and CA. 134 20 cents, pale brown, surch. black

TELEGRAPHS— Continued. Corrigenda, No. 23, should read T n , instead of T i. Provisionals. (A - (thick) over twenty-five 124 12 cents, on 25c., green, T n , surch. black B none C " 12 " ri X5J mm. A = (thin) over “ twenty-five cents ” 125 25c*. i< .. |, l i2 C e n tB ” thick, 19 x 2 mm. obliterated 3, 8g B none C “ 12 " 11 X54 mm. :A ----- (thin) rz6 , 50c., blue „ B “ 2 0 " i2jx5£mm. obliterated 3, 89 C “ 2 0 c e n ts " (thick), 20x2 mm. t27 A “ 40 cents” 14x ij and 1 mm. 20 . 5°c-. .. « B “ Forty” 12 x3 and 2 mm. obliterated 6-8, 89 C none ' A 20 cents, 16 x 2 and 1J mm. 128 20 50c., blue, B 20 >2$ xs£ mm. ,C none ' A ----- thin 129 40 50c., B 4 0 thick, 12J x 5^ mm. C none The preceding is identical No. 44, except the figures 40, which are thinner and measured 9 x 5 mm. ' thin, and (A 50c. f o r t y c e n t s 19J x 2J and 2 mm. 130 40 B 4 0 thick i2jX 5j mm. C none / evenue tamp atalogue D i e . i , 1891. R S C . 95

TELEG RAPHS— Continued. Provisionals. “ sixty cents” ig x i} mm. 131 60 tt tt ir., “ 6 0 ” 12 x 5 mm. C none A ■■■■ , thick 132 60 It tt ir„ B “ c e n t s ” 15 x 3 mm. C “ 6 0 ” 12 x5 mm. A " s ix t y c e n t s " 1 8 x 2 m m . *33 60 «» tt ir., B “ c e n t s ” 15 x 3 min. C “ 6 0 " 8 x 48 mm. A B 60 tt tt *r., *34 ( 6 0 1 2 x 5 m m . C \ cents 8 x2 and 1} mm. (A none 1 ( s i x t y 12J x 2 mm. *35 60 tt 1t *r*i B I c e n t s 12JX 2 mm. C 60 cents 14 x 1$ mm. 136 80 tt tt ir., A 8 0 cents, thick, 17 x 2 and r J mnT. | ------, over 2 rupees A 160 over fifty, 8 x 2$ mm. *37 60 tt tl ar. ; '■ none IS 1 I s i x t y i r x 2 J m m . (AI c e n t s 11 X2j mm. *38 60 tt 1t 2r. i tl It B 60 cents 14J x i£ and 1 mm, l c none ( e i g h t y 16 x 2J mm. ( a I (.ENTS 20X2$ mm. 80 It tt ir., *39 ----- thick 1? none = thin (A 1 8 0 1 2 x 5 mm. 140 80 tt tt *r., tt It 1 cents 8X2 and 1} mm. lc ------thin A Eighty cents 20 x 2 and mm. 1 *4 * SO tt tt 5r*> B 80 c e n t s 1 8 x 2 mm. C none (A “ e ig h t y c e n t s ” 20 x 2 mm. *42 80 tt tt 5r-» tt tl c e n t s 15 x 3 mm. 80 8 x 4J mm. IS’ j ----- thin A 180 c e n t s 20 x x j mm. ir., 1 8 0 12 5< 5 m m . *43 SO tt tt B 1----- thin C none (A Eighty cents 20x2 and mm. *44 80 tt tt ior. B c e n t s 14 X3 mm. C 8 0 8 x 4 } mm. ( EIGHTY 19 X 2& mm. ( c e n t s 1 5 x 2 ! mm. 80 *45 tt It 5°r. B ■ ■ --- thin C 80 cents 15 x ij and 1 mm. A EIGHTY CENTS l8 X 2 mm.

146 80 tt tt 5°r. B 8 0 8 x 4 ! mm. C none A “ 8 0 ” 12x5 mm. none *47 80 tt tt 2r. , B C “ c e n t s ” i o f x 2 $ m m . A Provisionals, i8gr. J TWENTY CENTS 148 20 cents, on 50c., blue, surch. black B C large 20 A J FORTY CENTS ’ 1 *49 4° .. tt 5°c*» « m ■B c large 4 0 A t SIXTY CENTS *50 6 0 „ ,, ir., brown, tt ■B C large 6 0 A } EIGHTY CENTS 0 *5* 00 tt ^»t it tt 1 B large 8 0

I am indebted to W . A. S. Wes toby, Esq., for the above additions. g6 Philatelic Journal of G reat B ritain. D e c . i , 1891.

CYPRUS. 64 8 annas, violet 1883. Provisionals. Issue of 1879 surcharged with 65 1 rupee, ft new value; colour on white wove paper; perf. 66 1 , , 8 an., II

14 ; wmk. garter. 67 2 rupees, 11

17 1 piastre, on 2d. lilac ; surch, blue and 68 3 . . * »• black . ’ 69 4 '<< tj 1886. Provisionals. Issue of 1879, surcharged 70 0 „ 11 with new value; colour on white wove paper; 7i 8 „ 11 perf. 14 ; wmk. garter. 72 12 „ 11 18 4$ piastres, on id. lilac, surch. black 73 18 „ 1» 19 1 shilling, on 3d. „ „ black and • 74 24 .. 11 brown FOREIGN PAPERS OR SPECIAL STAMPS. INDIA.. 1876. ? Surcharged provisionals, similar to Nos. COURT FEES. Receipt, Bill or Draft, £ and 1 anna, surcharged 68 8 annas on 8 an,, blue, ? surch. black, horizontally; “ Court Fees” in vermilion and dated, 9, 5-79. black roman capitals, measuring 21J by 2J mm.; 69 9 •> „ 6 ,, rust colour, ? surch. colour on tinted wove paper; perf. 12; wmk. dated, 24, 1-77 [black ,, 12 ,, rose, ? surch. black, large Crown. 70 , 15 52 ^ anna, lilac, surch. vermilion ' s dated 12, 6-76. 53 t ,, ,, ,, black 71 15 ,, 8 „ blue, ? surch. black ?. Large upright rectangle, containing the usual dated, 12, 6-76 profile of Queen Victoria to the left on a horizon Same designs as Nos. 52 and 53 ; colour on white tally lined ground, and enclosed in a double lined wove paper ; imperforoate; wmk. large crown upright solid oval, containing above “ Government and India. of India,” and below “ Small Cause Court ” in 72 500 rupees, green small white block letters. Above and below the 73 1000 „ rose profile ornamental oblongs, having the value SMALL CAUSE COURT. ONE Large upright retangle, containing profile of Queen ANNA an<^ 1 ANNA respectively, surcharged in Victoria to the left on a horizontally lined ground, violet letters. At the extremity of the design and enclosed in a double lined upright solid oval, “ Small Cause Court" in long white Roman containing above “ Government of India,” and Capitals in solid oblongs. Surcharged vertically below, “ Small Cause Court ” in small white “ COURT FEES” in carmine block letters; block letters. Above and below the profile, orna colour on thin white wove paper; perf. 15 ; wmk. mental oblongs; having the value surcharged large Crown and India. 54 1 anna, yellow ochre, surch. violet and A^NA an<^ 1 ANNA respectively, in violet carmine letters. At the extremities of the design “ Small FOREIGN BILL. . Cause Court ” in long white Roman Capitals in Nov. 25, i860. Crown, value, title and date all solid oblongs ; colour on thin white wove paper; embossed. Surcharged Foreign Bill in thick perf. 15; wmk. Crown and India. green block letters, the word Foreign measuring 55 i anna, yellow ochre, surch. violet 19J mms long. T he specimen has 7 12 60 in the TELEGRAPHS. date plugs. Embossed in white Whatman wove — Designs similar to the preceding; colour on paper, green, divisional line ; imperforate. wove paper; perf. 14; wmk. large crown and 9a 4 annas, rose, surch. green, 7 12 60 India. measuring 19J mms A on azure wove paper May, i860. Upright rectangle, identical in design 17a. 4 annas, pale blue to numbers 12-43 < colour on thin wove unglazed B on white wove paper wove paper; perf. 15 ; wmk. large Crown and 27 4 annas, bright blue India. 28 2 rupees, 8a., orange brown A on unglazed while wove 1881. Designs similar * to the preceding, except 44 2 annas, violet that the upper effigy of Queen Victoria is replaced 45 3 11 11 by the value in large figures; colour on white 46 4 11 wove paper; perf. 14; wmk. large Crown and 47 6 >1 St India. 48 8 11 it 29 1 anna, yellow green 49 12 »» 11 30 2 annas, carmine brown 5° 1 rupee, NEW ZEALAND. 5i 1 ,, 8 an., >1 STAMP DUTY. ' 52 2 rupees, 11 Same design as the first Issue “ Stamp Duty,” 53 3 M 11 colour on white wove paper; perforation ia jx 54 4 1 * 11 10; wmk. star. 55 6 „ 11 gga 1 penny, violet, surch. red 56 8 1 1 M 57 12 11 It AUTHOR'8 NOTE. 58 18 If II N.B. —The Author would be pleased when Col 59 24 1* 11 lectors are comparing this Catalogue with their B on unglazed azure wove collections to communicate with him, to either care 60 2 annas, violet of the Publisher, or to 88, Burghley Road, High- 61 3 M gate Road, London, N.W ., regarding any errors or 62 4 M It omissions they may find therein, and which will be 63 6 ft It gratefully acknowledged. Wilson & Pardy, printers, Bournemouth.