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.