Land Ordinance Documents with Perfinned Revenue Stamps 1920

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The Perfinned Revenue Stamps

Both documents show the use of perfinned stamps with the word REV / ENUE, arranged in 2 lines of 73 holes. The perfins may be upright or inverted as seen in the second document (although sideways perfins are also recorded). Stamps from both documents are cancelled using the "Land Office, Jesselton, B.N. Borneo" oval double ring cancel in 16 June 1920. I think both documents are related to the transfer of land ownership. All stamps are faulted (as usually the case for revenue-related use) but in general, perfinned stamps from North Borneo are quite rare. These stamps appear only very rarely in ebay!

2 comments:

Anonymous said...

Yes, the stamps are supposed to be "defaced" by law.

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