Page 33 - Lithographed Stamps of North Borneo

1886 POSTAL FISCALS

Revenu~ labels prodl1r.ed by ove11-qinting cu.rrent postage stamps "Revenue", they were also
surcbarged. Although only intended for revenue use they are found cancelled with a P.O. c.d.s.
Proofs or Specirnens
Five and ten cents value dated 29/3/86; as this is several months prior to the earliest recorded date of use
and the stamps are in unusually pristine condition it is possible they are proofs or specimens.

"Three Cents. Revenue." on 4 CENTS and "Five Cents. Revenue" on 5 CENTS
The type was set up in three lines with a stop after cents, raised on all stamps of columns 1- 3 &
6 - 8 ( of ten); indicating that the sheet was overprinted one half at a time ftom Ieft to right

'Five Cents, Revenue' positions 41-45 with raised stop on tbe first three stamps
CanceJled with tbe treasury half moon obliteration

The raised stop occurs in the same positions for both values indicating that "Five" was
substituted for "Three" and the rest of the type left undisturbed

Strips offour, raised stop on the first three stamps

"Ten Cents." on 50 CENTS

Constant Variety: FuJI stop after
"Revenue", stop after ''Cents" omitted