Sg3 North Borneo Stamp with Cert!


1883 "EIGHT CENTS" Surcharge on 2 cents

For a final price of £117, this must be one of the best bargain in ebay. The catalogue value for mint stamp in SG is approx. £450. With the Basel certificate of authenticity, I would expect this one to reach at least half the catalogue value but it didn't. The perforation is 12, easily counted from the horizontal perforations which is roughly about 2cm in length. The feet of H are joined together as are all genuine examples.

The Revenues Overprints


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[3] [4] [5]

The Revenue Overprints 1886

In 1886, the governor of North Borneo W.H. Treacher realised that the company was losing money by the avoidance of Revenue duties by bussinesses, merchants and traders. The receipts under the Revenue Stamp Ordinance were close to naught. In view of this, several North Borneo stamps were overprinted with various 2-lines or 3-lines "Revenue" overprints. There are five types of such overprints.

The magenta 1/2 cent and the blue 10 cents stamps of 1886 issue were overprinted with "and Revenue" overprints in 2 lines - the arrangements were such that the letter "d" in "and" is either  above the "n" or "nu" of the "revenue". In general 4 out of 5 has the letter "d" above "n" making it the commoner variety.

Three stamps were overprinted with the three-lines revenue overprints that read "(value)/Cents/Revenue". Note that all initial letters of each line is in capital. The position of stop correspond to the varieties. This can either be after the "Cents" or after the "Revenue".

Four of the stamps pictured above were listed in ebay several days/weeks ago and reach (not suprisingly) high final prices.

Interesting items in ebay July 2011


Postal History

1. Labuan Registered cover 1913 with Straits Settlement Stamp

I thought the cover was pretty interesting in that it is franked with the 1906-12 Straits Settlement stamp SG160. The cds is not very clear but probably shows the date of 20 8 1913. The lower left quadrant is affixed with the Labuan label no 2298. The is also an interesting AR mark on the top aspect of the cover - representing AR for Advice of Receipt. The cover ended in 4 July 2011 with a final price of £232.

2. Uncommon Franking of North Borneo cover, 1889

This cover is interesting because of several reasons. The first one is the uncommon combination of frankings. You don't see SG63 and SG108 being used together very often. It shows a contrast between North Borneo earlier stamps and the beginning of pictorials. The second reason is the neat postal markings - the Sandakan D6 dated 15 May 1899 and the R3 registration mark no 4. The back tells more stories including the transit to Labuan, to Brindisi and to its uncommon destination, Hohenstein, Germany. Ended sale in 10.07.11 with a final price of US$260.55.

3. The Rayoh Gorge PPC from Kudat, 1906

This classic black & white postcard brings that sentimental feeling of being in the steam train running from Beaufort to Tenom, where the Rayoh Gorge would have been seen. Although the picture is quite boring and probably not the best depiction there is, the postcard itself is nicely franked with four stamps overprinted British Protectorate and tied with good Kudat cancels. The card bears the sender's message, written in Kudat in 15 Jan 1906, although not entirely visible. This postcard is one of the few pictured postcards produced by the company and as such bears the Arms of the Chartered Company. Sold in ebay for £118 and ended in 12.07.11.

4. Beaufort to St. Gall, Switzerland censored cover, 1917

This cover is exciting because it is an uncommon cover franked 16 cents , registered at Beaufort,10 FEB 17, to St. Gall, Switzerland. The feint Beaufort strikes are in a blue- black ink. The cover was censored 9 in France) with remnants of censor tape on the front ( tied by 'Ouvert' strike partially over the 10 cents value to the right of which is a violet '17' censor number). The interesting part is the handstamped Registration 'label' dated 10 FE 17 and numbered 183, currently not listed in Proud's. It could represent either R2 or R3. The back has more censor tape also tied with an oval '117' Ouvert strike. There is a Jeselton transit ( 10 FEB 1917), Singapore transit ( 20 FE) and St.Gallen receiver ( 31 III 17). There is the remnants of a black wax seal which may have had a Beaufort Borneo Rubber Company impression. Although has many faults and generally looked messy, the cover reached US$217.50 final price on 17.07.11.


1. Kudat cds ?D2 on $10 stamp

This stamp reached a final price of AU $172.50 on 25.07.11. What's intriguing about this stamp is that it has two marks, one black Kudat cds and another, faint circular violet mark on top right corner. So what is this then? A fiscally used stamp, a postally used stamp or a forgery? The black-ink cds has an uncommon format for D2. The time code (i.e. A) is followed by the month (i.e. MY) rather than the day. The year is unclear but probably "95" i.e 1895. If the date of 23 May 1895 is correct, then there are several anomalies with regard to this postmark. Proud mentions that for D2, the time code is nearly always omitted from 9.6.95 and that from 10.3.94 to 9.6.95, the cancel is usually strucked in blue ink. To add to that confusion is the violet mark on the background. Hopefully, someone with an explanation can elaborate.

2. Kudat Fiscal cancel and blue Government seal?

The first stamp on the lot is cancelled with Kudat fiscal cancellation, possibly representing D5 of Proud. Of note, it is only seen on high value stamps off cover. This cancel is similar to Sandakan fiscal cancel but the letters and cross are rather heavier and the year is a full four-figured number. In this example, the cds is strucked in blue ink with black pen cancel. Another interesting mark is the one on the $2 stamp, it shows part of a large double-ring cancel with the Arms of the Company. This is strucked in blue ink but the inscription is not legible for me, I'm guessing that this could be the Government of British North Borneo seal...