This week we've got the opportunity to see some of the rarest fiscal/revenue cancellations on North Borneo stamps. These were listed by owley1879, a known member of the SSS. Many bidders participated and some were luckier than the others. Other items listed in the same auction were BMA covers, some revenue stamps (mint and used), a postcard, and stamps lots. Some of the exciting cancels are the following:

The cancels are strucked in either black or red ink. It is a large double ring oval mark with North Borneo Company crest at the centre. The upper half is inscribed with "THE RESIDENCY OF SILLAM" while the lower half inscribed with Arabic (Jawi) inscription. Note that the Sillam spelling has a double "LL" rather than the usual single "L". The $5 stamp ended with a final price of AU$ 82.00 while the one bearing the red cancel AU$ 51.00. The cancel on the $5 stamp only shows the word "SILLAM" and nothing else while the one with the red cancel is only presumed to be a Sillam cancel because of the writing "THE R" implying "The Residency of Sillam".

This is probably type 1 cancel of Magistrate Court, Jesselton. The cancel itself is very clear and nicely strucked on the 50c stamp perfinned "REV/ENUE". It is a large double ring mark with the Company's crest in the centre. This one ended with AU$ 98.85 - something expected for such a fine cancel.

Another interesting fiscal cancel of what's possibly the largest cancel in North Borneo - the "SUPERINTENDANT OF IMMIGRATION SANDAKAN". This one is strucked in violet ink and comprises of a double ring cancel with the outer ring being about 5.5cm in diameter and the inner ring about 4.0 cm. It has the company's arms at the centre with a coarse outline and generally lacking in detail compared to other fiscal cancels incorporating the company's arms. Final price: AU$ 45.00.

Typical Judicial Department cancel with a violet oval-shape cancel. This one is type 1 with "JUDICIAL DEPARTMENT" inscribed above and "SANDAKAN" occupying the lower half. Note the eight pointed stars separating the writings above and below. Compared to type 2, the Judicial Dept type 1 has no "B.N.B" inscription following Sandakan and has distinctive stars rather than asterisk. Ended with a decent price of AU$ 21.50.