Eritrea: British Occupation (1943-1952)
Chapter overview
- Asmara Municipal (British)
- Eritrea Inland Revenue (Provisionals)
- Eritrea Inland Revenue (Key types)
Asmara Municipal (British)
1945 (earliest recorded usage). King Victor Emmanuel revenues (large and small formats) surcharged “Asmara Munipality Revenue” and value in bold sans-serif font. Watermark Single Crown (small format) or Two Crowns sideways (large formats), normally pointing to right as seen from the back of the stamp. Perf 14 unless otherwise indicated.

A1-3
a) On small format stamps
A1. 30c on 50c carmine
A2. 50c on 50c carmine (perf 14)
A3. 50c on 50c carmine (perf 11 x 14)
b) On large format stamps with king facing left (50c) or right (others). New value shown as figures followed by “Cent(s)” or “Shg(s).”

A12 - the only value with king facing left
A6. 1c on 20l brown-orange & pale green
A7. 4c on 10l rose-red
A8. 5c on 10l rose-red
A9. 10c on 5c mauve
a. Watermark pointing to left
A10. 20c on 20c on 25c grey-black
A11. 20c on 3l bistre
A12. 50c on 8l olive (king facing left)
A13. 1s on 20c on 25c grey-black
A14. 2s on 30l blue & pale rose
A15. 3s on 4l orange
A16. 5s on 25c grey-black
A17. 10s on 5l grey-black
A7. 4c on 10l rose-red
A8. 5c on 10l rose-red
A9. 10c on 5c mauve
a. Watermark pointing to left
A10. 20c on 20c on 25c grey-black
A11. 20c on 3l bistre
A12. 50c on 8l olive (king facing left)
A13. 1s on 20c on 25c grey-black
A14. 2s on 30l blue & pale rose
A15. 3s on 4l orange
A16. 5s on 25c grey-black
A17. 10s on 5l grey-black
The 10s on 5l stamp (#A17) is incorrectly listed by Erler as being surcharged on the 25 cents stamp.
Note: the following additional values are listed by Barefoot but have not been seen by me:
1s on 25c grey
20s on 10l red
I will be very grateful if any reader can provide proof of the existence of these stamps. In the meantime I have assumed that these three are erroneous listings for my #A13 and A28 respectively.
Note: the following additional values are listed by Barefoot but have not been seen by me:
1s on 25c grey
20s on 10l red
I will be very grateful if any reader can provide proof of the existence of these stamps. In the meantime I have assumed that these three are erroneous listings for my #A13 and A28 respectively.
c) On large format stamps with king facing left (1s) or right (others). New value shown as by figures preceded by “Shs.” or “Shg(s).” Watermark as before.
A21. 10c on 5c mauve
A22. 20c on 3l bistre
A23. 1s on 30l blue & pale rose (king facing left)
A24. 2s on 30l blue & pale rose (king facing right)
A25. 2s50c on 5c mauve
A26. 5s on 4l orange
A27. 10s on 5l grey-black
a. Watermark pointing to left
A28. 20s on 10l rose-red
Note: one additional value of this series is listed by Casa & Luconi as well as by Alfano (1983) - 1s on 5c violet (king facing left). I have not seen this value and would be very pleased to hear from any reader who can send me a scan.
The 20s on 10l stamp (#A28) is incorrectly listed by Barefoot as being surcharged on the 10 cents stamp.
A22. 20c on 3l bistre
A23. 1s on 30l blue & pale rose (king facing left)
A24. 2s on 30l blue & pale rose (king facing right)
A25. 2s50c on 5c mauve
A26. 5s on 4l orange
A27. 10s on 5l grey-black
a. Watermark pointing to left
A28. 20s on 10l rose-red
Note: one additional value of this series is listed by Casa & Luconi as well as by Alfano (1983) - 1s on 5c violet (king facing left). I have not seen this value and would be very pleased to hear from any reader who can send me a scan.
The 20s on 10l stamp (#A28) is incorrectly listed by Barefoot as being surcharged on the 10 cents stamp.
Eritrea Inland Revenue (Provisionals)
King Victor Emmanuel revenues (large format), watermark Two Crowns sideways (large formats), normally pointing to right as seen from the back of the stamp. Perf 14.
c1943. Surcharged “ERITREAN Inland Revenue” and value in seriffed letters. The 2c stamps have six bars through original value, running across the whole stamp. No cancelling bars on 1c.
1. 1c on 5c mauve (king facing right)
2. 2c on 3l bistre (king facing right)
a. “Reveune” for “Revenue”
3. 2c on 3l grey-brown (king facing left)
No dated examples of this issue have so far been recorded.
Erler gives 1943 as the date of issue.
Note: Barefoot additionally lists the following stamps, none of which I have seen:
2c on 3l green (king facing left, original value cancelled by four bars)
2c on 3l green (king facing left, original value cancelled by five bars)
2c on 5l grey (king facing right, original value cancelled by three bars)
These stamps are not listed by Erler.
2. 2c on 3l bistre (king facing right)
a. “Reveune” for “Revenue”
3. 2c on 3l grey-brown (king facing left)
No dated examples of this issue have so far been recorded.
Erler gives 1943 as the date of issue.
Note: Barefoot additionally lists the following stamps, none of which I have seen:
2c on 3l green (king facing left, original value cancelled by four bars)
2c on 3l green (king facing left, original value cancelled by five bars)
2c on 5l grey (king facing right, original value cancelled by three bars)
These stamps are not listed by Erler.

#6
1943. As last but surcharged “=ERITREA= INLAND REVENUE” and value all in capitals. Three bars through original value, running across the whole stamp.
6. 2c on 3l bistre (king facing right)
No dated examples have so far been recorded.
Erler gives 1943 as the date of issue.
c1943. Surcharged “ERITREA INLAND REVENUE” (3mm high) and value (4½mm high) in bold sans-serif font with no cancelling bars. Watermark Two Crowns sideways, pointing to right as seen from the back of the stamp.
11. 2c on 5l grey-black (king facing right)
12. 2c on 5l grey-black (king facing left)
13. 80c on 20l brown-orange & pale green (king facing right)
a. Watermark pointing to left
14. 80c on 20l brown-orange & pale green (king facing left)
15. 90c on 20l brown-orange & pale green (king facing right)
16. 1s30c on 50l rose-red & pale yellow (king facing left)
Notes:
Earliest recorded example – 1946 (#12).
Erler gives 1943 as the date of issue.
Barefoot additionally lists a 1c on 5c (king facing right), though I have not seen this. It is possible that this is an erroneous doubling of my #1 above.
12. 2c on 5l grey-black (king facing left)
13. 80c on 20l brown-orange & pale green (king facing right)
a. Watermark pointing to left
14. 80c on 20l brown-orange & pale green (king facing left)
15. 90c on 20l brown-orange & pale green (king facing right)
16. 1s30c on 50l rose-red & pale yellow (king facing left)
Notes:
Earliest recorded example – 1946 (#12).
Erler gives 1943 as the date of issue.
Barefoot additionally lists a 1c on 5c (king facing right), though I have not seen this. It is possible that this is an erroneous doubling of my #1 above.
Eritrea Inland Revenue (Key types)
Inscribed “ERITREA INLAND REVENUE”. Cents values 17½ x 29½mm, shilling values 21½ x 37½mm. Printed initially in a limited range of colours, perhaps due to wartime shortages.

#31 with 1953 cancel
1944. Perf 14. No watermark.
21. 1c greenish blue
22. 2c blue-green
23. 4c ultramarine
24. 20c bright rose
25. 40c violet
26. 80c mauve
27. 1s mauve
28. 1s20c pale blue
29. 2s bright rose
30. 4s ultramarine
31. 20s pale bluish grey
Notes:
Erler gives an issue date of 1943.
Earliest recorded use – 1944 (#21, 28, 30). Latest recorded use – 1953 (#31).
Although most values of this set were reprinted on watermarked paper (see below), I have not seen any examples of the 20-shilling with watermark. The late cancel on the example illustrated above suggests that this value was perhaps not reprinted on watermarked paper.
Erler additionally lists the 100s brown, though I have not seen this value without watermark.
1945-52. “ERITREA INLAND REVENUE” key types as before with new values added. Watermark multiple “OTA” (= Occupied Territory Administration), sideways on shilling values. The watermark normally reads upwards as seen from the back of the stamp.
21. 1c greenish blue
22. 2c blue-green
23. 4c ultramarine
24. 20c bright rose
25. 40c violet
26. 80c mauve
27. 1s mauve
28. 1s20c pale blue
29. 2s bright rose
30. 4s ultramarine
31. 20s pale bluish grey
Notes:
Erler gives an issue date of 1943.
Earliest recorded use – 1944 (#21, 28, 30). Latest recorded use – 1953 (#31).
Although most values of this set were reprinted on watermarked paper (see below), I have not seen any examples of the 20-shilling with watermark. The late cancel on the example illustrated above suggests that this value was perhaps not reprinted on watermarked paper.
Erler additionally lists the 100s brown, though I have not seen this value without watermark.
1945-52. “ERITREA INLAND REVENUE” key types as before with new values added. Watermark multiple “OTA” (= Occupied Territory Administration), sideways on shilling values. The watermark normally reads upwards as seen from the back of the stamp.

#51/a, 53/a, 54/a - wmk reading upwards (top row) or downwards
41. 1c greenish blue
a. Watermark inverted
42. 2c blue-green
43. 5c deep orange
44. 10c olive
45. 20c bright rose
46. 40c violet
47. 80c mauve
48. 85c mauve
49. 90c mauve
50. 1s mauve
51. 1s20c pale blue
a. Wmk sideways reading downwards
52. 1s25c pale blue
53. 2s bright rose
a. Wmk sideways reading downwards
54. 4s ultramarine
a. Wmk sideways reading downwards
55. 100s pale brown
Notes:
Earliest recorded use – 2nd May 1945 (#43, #51), 31st August 1946 (#41, #46), 2nd November 1946 (#42), 1946 (#54), 1947 (#44), 28th April 1950 (#48), 1952 (#52).
Latest recorded use – 28th September 1952 (#45), 12th September 1952 (#53), 1952 (#54).
Erler additionally lists a 20s green of this series, which I do not believe to exist on watermarked paper. When the set was surcharged in 1952 in Ethiopian currency, all values were on watermarked paper except the 20s, which had no wmk. I infer that this was because the 20s was never reprinted on watermarked paper.
Barefoot additionally lists a 10s purple, which I have never seen. It could be a rare new discovery, or it could be an error for the 10-shilling stamp of Somalia, which does not appear in Barefoot's listing for Somalia.
c1947-52. “ERITREA INLAND REVENUE” key types surcharged in bold sans-serif type, with the original value deleted with a solid black square (2c to 50c), with three bars across the whole stamp (85c, 90c) or with five bars across the stamp (shilling values). The 2c on 4c exists from two different settings, with the figure ‘2’ either 7mm or 2mm above the cancelling square.
a) On unwatermarked stamp of 1944
61. 2c on 4c ultramarine (7mm spacing)
b) On stamps with watermark multiple “OTA”, as c1945-52 issue plus unissued 4c and 83c values (the watermark is sideways reading upwards on shilling values)
61. 2c on 4c ultramarine (7mm spacing)
b) On stamps with watermark multiple “OTA”, as c1945-52 issue plus unissued 4c and 83c values (the watermark is sideways reading upwards on shilling values)

#67/a - middle stamp showing cancelling square doubled
66. 2c on 4c deep ultramarine (7mm spacing)
67. 2c on 4c deep ultramarine (2mm spacing)
a. Cancelling square doubled
68. 5c on 1c greenish blue
a. Watermark inverted
69. 10c on 4c pale brown
a. Worn type, “10” poorly defined
70. 50c on 2c blue-green
a. Dropped 5 in “50”
71. 85c on 90c mauve
72. 90c on 83c mauve
73. 1s25c on 1s30c pale blue
74. 1s30c on 1s25c pale blue
75. 2s on 1s30c on 1s25c pale blue
Notes:
Earliest recorded use – 1947 (#72, #74), 19th August 1949 (#68, #70, #71), 1949 (#73).
Erler gives an issue date of 1946 for the above issue, both with and without watermark.
Erler footnotes the existence of a second surcharge variety on the watermarked 2c with 7mm spacing - the figure 2 is omitted, leaving only the cancelling square. I would be very interested to see a scan of this variety.
67. 2c on 4c deep ultramarine (2mm spacing)
a. Cancelling square doubled
68. 5c on 1c greenish blue
a. Watermark inverted
69. 10c on 4c pale brown
a. Worn type, “10” poorly defined
70. 50c on 2c blue-green
a. Dropped 5 in “50”
71. 85c on 90c mauve
72. 90c on 83c mauve
73. 1s25c on 1s30c pale blue
74. 1s30c on 1s25c pale blue
75. 2s on 1s30c on 1s25c pale blue
Notes:
Earliest recorded use – 1947 (#72, #74), 19th August 1949 (#68, #70, #71), 1949 (#73).
Erler gives an issue date of 1946 for the above issue, both with and without watermark.
Erler footnotes the existence of a second surcharge variety on the watermarked 2c with 7mm spacing - the figure 2 is omitted, leaving only the cancelling square. I would be very interested to see a scan of this variety.










