North Borneo Stamps Year Picture Note 1883 SG1 SG2 SG3 SG4 SG5 SG6 SG7 The first stamps of North Borneo. SG1-3 and SG6-7 are all perforated 12. SG4-5 are perforated 14. SG 2 and 3 are the provisional issues of North Borneo. SG 2 was handstamped, and any stamps without fullstop or perforated 14 are considered forgery. 1886 SG8 SG9 SG10 SG11 SG12 SG13 SG14 SG15 SG16 SG16a SG17 SG18 SG18a SG19 SG19a All are perforated 14 except SG16, 16a and 17, which are perf. 12. Imperforate examples exist. SG16a is similar to SG18a, but with perf. 12. SG19a is with the surcharge inverted. 1886-1887 SG21 SG22 SG23 SG24 SG25 SG26 SG27 SG28 SG29 SG30 SG31 SG32 SG34 SG35 All perforated 14 except SG34 and SG35 (Perf. 12). SG21 is magenta while SG22 is rose. Similarly, SG23 is orange-yellow whereas SG24 is orange. Imperforate example exists. Stamps are mostly found in CTO. 1888 - 1892 SG36 SG37 SG38 SG39 SG40 SG41 SG42 SG43 SG44 SG45 SG46 SG47 SG48 SG49 SG50 SG51 SG52 All Perforated 14. Imperf. exist.Extensively forged especailly the lower values Redrawn25c. - The letters of "BRITISH NORTH BORNEO" are 2mm high instead of 1.5mm50c. - The 0 of "50" are flat at top and bottom instead of oval$1 - There are 14 pearls at each side instead of 13$2 - "BRITISH" is 11mm long instead of 12mm. Only 6 oars at the side of dhow 1891 - 1892 SG54 SG55 SG55a SG55b SG56 SG56a SG57 SG63 SG64 SG65 The Provisionals

All perf. 14.
Some are without gum.

SG66

SG67

SG68

SG69

SG70

SG71

SG72

SG73

SG74

SG75

SG76

SG78

SG79

SG81

SG82

SG83

SG84

SG85

SG86

P 14.5-15 (SG66-79)P 14 (SG81-86)

SG87

SG88

SG89

SG90

SG91

All perf. 14.
Wide setting is 3.5mm between lines of surcharges. SG88 exists with narrow 2.5mm setting. Examples of narrow setting so far seen only on CTOs.

SG92

SG93

SG94

SG95

SG96

SG97

SG98

SG99

SG100

SG101

SG102

SG103

SG104

SG105

SG106

SG107

SG108

SG109

SG110

SG111

Variable perforations from 13 to 16, and also compound perf.Both SG110 and SG111 are the corrected issue with the addition of "POSTAGE & REVENUE" inscriptions.

SG112

SG113

SG114

SG115

SG116

SG117

SG118

SG119

SG119a

SG121

SG122

SG123

SG124

SG125

SG126

Perf. 14.5 - 15mm.Normal setting of 4.5mm between lines of surcharges. Both SG125 and SG126 have wide setting of 8.5mm. SG121 differs from SG87 in that the space is 4.5mm instead oof 3.5mm Note: Common forged postmark on this issue is "KUDAT AU 15 1899"