Mauritius
Chapter overview
- Bill of Exchange (catalogue numbers prefixed B)
- Impressed revenue stamps (catalogue numbers prefixed Z)
- Inland Revenue (catalogue numbers prefixed H)
- Insurance (catalogue numbers prefixed I)
- Internal Revenue (catalogue numbers prefixed R)
- Revenue usage of dual-purpose Postage and Revenue stamps (catalogue numbers prefixed S)
For Mauritius Bill of Exchange stamps surcharged in sans-serif font, see under Seychelles.
A page of supplementary information relating to the revenue stamps of Mauritius (including a complete listing of the extant De La Rue essays and proofs) can be found here.
Acknowledgments for Mauritius can be found on the main Indian Ocean page.
Printers: all Mauritius revenues were printed (typo) by De La Rue, except where noted.
Dates of issue throughout are as specified by Morley except where noted, though the source of Morley's information is not known.
Currency
- (Until 1877) 20 shillings = 1 pound sterling (12 pence = 1 shilling)
- (1877-present) 100 cents = 1 Mauritian rupee
Bill of Exchange
All the following issues were printed in triplets inscribed First, Second or Third of Exchange for use on triplicate documents. Images of all known varieties of each value are illustrated on the Mauritius supplementary information page.
All the following issues were printed in triplets inscribed First, Second or Third of Exchange for use on triplicate documents. Images of all known varieties of each value are illustrated on the Mauritius supplementary information page.
B1/11
1869 (28 March). Approx 18 x 21½ mm. Printed (litho) in Mauritius. Imperf. No wmk.
B2 and B3 in complete triplets
B1. 1d deep blue
B2. 2d rose
B3. 4d orange-red
B4. 6d deep green
B5. 1s3d purple-brown
B6. 1s8d yellow-green
B7. 3s4d deep lilac
B8. 5s orange
B9. 6s8d olive-yellow
B10. 8s4d pale blue
B11. 16s8d brown-purple
Notes:
1. The size varies slightly between different values, and even between the 1st, 2nd and 3rd of the same value. The frame of each impression is individually engraved, with the central rectangle bearing the value the same for 1st, 2nd and 3rd.
2. Morley records thin paper varieties on the 2d, 4d, 1s3d and 1s8d, though I have not been able to distinguish these from normal.
3. Forbin records the 16s8d on blued paper but I have not seen this.
B2. 2d rose
B3. 4d orange-red
B4. 6d deep green
B5. 1s3d purple-brown
B6. 1s8d yellow-green
B7. 3s4d deep lilac
B8. 5s orange
B9. 6s8d olive-yellow
B10. 8s4d pale blue
B11. 16s8d brown-purple
Notes:
1. The size varies slightly between different values, and even between the 1st, 2nd and 3rd of the same value. The frame of each impression is individually engraved, with the central rectangle bearing the value the same for 1st, 2nd and 3rd.
2. Morley records thin paper varieties on the 2d, 4d, 1s3d and 1s8d, though I have not been able to distinguish these from normal.
3. Forbin records the 16s8d on blued paper but I have not seen this.
B21/31
1869 (1 October). Queen Victoria portrait types denominated in sterling currency. 22½ x 38½ mm. Unified colour scheme – pence values in green and purple, shilling values in brown and blue. Perf 14. Wmk Crown CC (sideways, two impressions on each stamp).
B27 in complete triplet showing First, Second and Third of Exchange
B21. 1d green and purple
B22. 2d green and purple
B23. 4d green and purple
B24. 6d green and purple
B25. 1s3d brown and blue
B26. 1s8d brown and blue
B27. 3s4d brown and blue
B28. 5s brown and blue
B29. 6s8d brown and blue
B30. 8s4d brown and blue
B31. 16s8d brown and blue
B22. 2d green and purple
B23. 4d green and purple
B24. 6d green and purple
B25. 1s3d brown and blue
B26. 1s8d brown and blue
B27. 3s4d brown and blue
B28. 5s brown and blue
B29. 6s8d brown and blue
B30. 8s4d brown and blue
B31. 16s8d brown and blue
Notes:
1. The 2d, 4d and 6d are known with watermark sideways-inverted as well as normal.
2. The printer's archive material relating to this issue is illustrated on the Mauritius supplementary information page.
1878-80. Similar types but now denominated in cents and rupees. Unified colour scheme as previous issue. Perf 14. Wmk CA over Crown.
1. The 2d, 4d and 6d are known with watermark sideways-inverted as well as normal.
2. The printer's archive material relating to this issue is illustrated on the Mauritius supplementary information page.
1878-80. Similar types but now denominated in cents and rupees. Unified colour scheme as previous issue. Perf 14. Wmk CA over Crown.
B41/51
a) Value in figures and words, First / Second / Third of Exchange in seriffed font (1878)
B41. 5c green and purple
B42. 10c green and purple
B43. 15c green and purple
B44. 25c green and purple
B45. 65c brown and blue
B46. 85c brown and blue
B47. 1r65c brown and blue
B48. 2r50c brown and blue
B49. 3r35c brown and blue
B50. 4r15c brown and blue
B51. 8r35c brown and blue
B41. 5c green and purple
B42. 10c green and purple
B43. 15c green and purple
B44. 25c green and purple
B45. 65c brown and blue
B46. 85c brown and blue
B47. 1r65c brown and blue
B48. 2r50c brown and blue
B49. 3r35c brown and blue
B50. 4r15c brown and blue
B51. 8r35c brown and blue
B61/70
b) Value in words only, First / Second / Third of Exchange now in sans-serif font (1880)
B61. 5c green and purple
B62. 10c green and purple
B63. 15c green and purple
B64. 25c green and purple
B65. 65c green and purple
B66. 85c green and purple
B67. 1r65c brown and blue
B68. 2r50c brown and blue
B69. 3r35c brown and blue
B70. 4r15c brown and blue
Notes:
1. Morley tentatively lists an 8r35c value with value in words only (as B61/70 above), though he leaves it unpriced. I have not seen this stamp and suspect that it does not exist.
2. Morley lists two shades for each of the rupee values, the duty plate being printed in either dull blue or Prussian blue, though Forbin ignores this and lists only one shade for each. I have been unable to distinguish shades to a satisfactory degree to merit a separate listing.
3. Morley lists reprints of the above issue with wider spaced watermark - first the 5c, 10c, 15c, 25c and 55c (sic - he presumably means either the 65c or 85c) in 1894 with the duty plate in maroon, then the 5c and 25c reprinted again in the 1900s with duty plate in carmine. These shades and the different types of watermark are ignored by Forbin, and are not considered to be significant by most collectors today. I do not feel sufficient confidence in distinguishing them to list them here.
B61. 5c green and purple
B62. 10c green and purple
B63. 15c green and purple
B64. 25c green and purple
B65. 65c green and purple
B66. 85c green and purple
B67. 1r65c brown and blue
B68. 2r50c brown and blue
B69. 3r35c brown and blue
B70. 4r15c brown and blue
Notes:
1. Morley tentatively lists an 8r35c value with value in words only (as B61/70 above), though he leaves it unpriced. I have not seen this stamp and suspect that it does not exist.
2. Morley lists two shades for each of the rupee values, the duty plate being printed in either dull blue or Prussian blue, though Forbin ignores this and lists only one shade for each. I have been unable to distinguish shades to a satisfactory degree to merit a separate listing.
3. Morley lists reprints of the above issue with wider spaced watermark - first the 5c, 10c, 15c, 25c and 55c (sic - he presumably means either the 65c or 85c) in 1894 with the duty plate in maroon, then the 5c and 25c reprinted again in the 1900s with duty plate in carmine. These shades and the different types of watermark are ignored by Forbin, and are not considered to be significant by most collectors today. I do not feel sufficient confidence in distinguishing them to list them here.
B81/88
1880-c1900. As previous issue (value in words only) but colours changed and new values added. Perf 14. Wmk CA over Crown.
B81. 10c deep blue and black
B82. 35c greenish blue and black
B83. 40c rose-carmine and black
B84. 65c buff and black
B85. 1r25c deep lilac and black
B86. 1r65c deep brown and black
B87. 2r50c violet and black
B88. 3r35c grey and black
Notes:
1. Morley gives the following dates of issue: 1880 (35c, 40c, 1r25c), 1890 (1r65c, 2r50c, 3r35c) and 190? (10c). He also lists reprints of the 35c and 40c in 1894 with wider spaced watermark (see my note 3 below B61/70). The 65c is not listed by Morley, but Forbin states that both this and the 10c were issued in 1903.
2. For stamps as B83 and B85 but surcharged in tall sans-serif font, see under B21/25 of Seychelles.
1904 (according to Barefoot). Arms types as used for postage and revenue high values but new denominations with duty plate incorporating the words BILLS ONLY and FIRST / SECOND / THIRD OF EXCHANGE. 25 x 30 mm. Perf 14. Wmk Crown CC.
B81. 10c deep blue and black
B82. 35c greenish blue and black
B83. 40c rose-carmine and black
B84. 65c buff and black
B85. 1r25c deep lilac and black
B86. 1r65c deep brown and black
B87. 2r50c violet and black
B88. 3r35c grey and black
Notes:
1. Morley gives the following dates of issue: 1880 (35c, 40c, 1r25c), 1890 (1r65c, 2r50c, 3r35c) and 190? (10c). He also lists reprints of the 35c and 40c in 1894 with wider spaced watermark (see my note 3 below B61/70). The 65c is not listed by Morley, but Forbin states that both this and the 10c were issued in 1903.
2. For stamps as B83 and B85 but surcharged in tall sans-serif font, see under B21/25 of Seychelles.
1904 (according to Barefoot). Arms types as used for postage and revenue high values but new denominations with duty plate incorporating the words BILLS ONLY and FIRST / SECOND / THIRD OF EXCHANGE. 25 x 30 mm. Perf 14. Wmk Crown CC.
B91/96
a) Figures of value in seriffed font 2½ mm high
B91. 5c green and black
B92. 10c green and black
B93. 25c green and black
B94. 35c green and black
B95. 40c green and black
B96. 65c green and black
B91. 5c green and black
B92. 10c green and black
B93. 25c green and black
B94. 35c green and black
B95. 40c green and black
B96. 65c green and black
B101/107
b) Figures of value in sans-serif font 3 mm high
B101. 5c green and black
B102. 10c green and black
B103. 25c green and black
B104. 35c green and black
B105. 40c green and black
B107. 1r25c green and black
Note: Barefoot also lists the 1r65c with figures of value in seriffed font, but I have not seen this.
B101. 5c green and black
B102. 10c green and black
B103. 25c green and black
B104. 35c green and black
B105. 40c green and black
B107. 1r25c green and black
Note: Barefoot also lists the 1r65c with figures of value in seriffed font, but I have not seen this.
Impressed revenue stamps
Z3 and Z6
c1820s. Non-embossed inked impression. Imperial Crown, G III R and value, surrounded by double ring inscribed MAURITIUS & DEPENDENCIES. Printer unknown.
Z6 with red kite cancel
Z3. 12s black
Z6. £1 18s black
Notes:
1. The face value on Z6 is shown as 1L 18S.
2. The red kite-shaped mark shown in the illustration is a cancel reading Internal Revenue Mauritius, with the royal cypher GR.
3. Although the cypher on the stamps is that of King George III, who reigned from 1760 until his death in 1820, the only dated example of this issue recorded to date is on a copy of the Mauritius Gazette from 14th August 1830.
Z6. £1 18s black
Notes:
1. The face value on Z6 is shown as 1L 18S.
2. The red kite-shaped mark shown in the illustration is a cancel reading Internal Revenue Mauritius, with the royal cypher GR.
3. Although the cypher on the stamps is that of King George III, who reigned from 1760 until his death in 1820, the only dated example of this issue recorded to date is on a copy of the Mauritius Gazette from 14th August 1830.
A note on illustrations: in order to illustrate the colourless embossed stamps for the two series which follow (Z13/26 and Z41/63), it has been necessary in most cases to shade or rub them gently with a soft pencil to bring out the contours of the design. This results in an image which is effectively the negative of an inked embossed design.
Z13/26 including both dies of £5
c1860s-70s. Imperial Crown, MAURITIUS at top, value in sterling. Colourless. All impressions have the die letter A except where noted. Probably embossed by the Stamping Office, Somerset House.
Z13. 8d
Z14. 9d
Z15. 1s
Z16. 5s
Z17. 10s
Z18. 12s
Z19. 15s
Z20. £1
Z21. £2
Z22. £2 10s
Z23b. £4 (Die B)
Z24. £5 (Die A)
b. Die B
Z25. £10
Z26. £15
Note: Barber additionally lists the 3d (Dies A and B), 5¼d (A) and £4 (A), but I have not seen these.
Z13. 8d
Z14. 9d
Z15. 1s
Z16. 5s
Z17. 10s
Z18. 12s
Z19. 15s
Z20. £1
Z21. £2
Z22. £2 10s
Z23b. £4 (Die B)
Z24. £5 (Die A)
b. Die B
Z25. £10
Z26. £15
Note: Barber additionally lists the 3d (Dies A and B), 5¼d (A) and £4 (A), but I have not seen these.
Z41/61 (see below right for top values)
1878-1910 (recorded usage). Similar types but smaller crown and value in cents and rupees. Colourless. All impressions have the die letter A. Recorded dates of usage for each value are shown in brackets.
Top values Z62/3
Z41. 12c (1885)
Z42. 15c (1910)
Z48. 1r25c (1878)
Z49. 1r50c (1883)
Z50. 2r (1879)
Z51. 2r50c (1882)
Z52. 5r (1879)
Z53. 6r (1879)
Z54. 7r50c (1883)
Z55. 10r (1879)
Z56. 15r (1883)
Z57. 20r (1879)
Z58. 25r (1883)
Z59. 30r (1879-82)
Z60. 50r (1878)
Z61. 100r (1878)
Z62. 150r (1883)
Z63. 175r (1879)
Note: In addition to the above values, Barber lists the 25c, 38c, 40c, 50c (Dies A and B), 75c and 1r, but I have not seen any of these.
Z42. 15c (1910)
Z48. 1r25c (1878)
Z49. 1r50c (1883)
Z50. 2r (1879)
Z51. 2r50c (1882)
Z52. 5r (1879)
Z53. 6r (1879)
Z54. 7r50c (1883)
Z55. 10r (1879)
Z56. 15r (1883)
Z57. 20r (1879)
Z58. 25r (1883)
Z59. 30r (1879-82)
Z60. 50r (1878)
Z61. 100r (1878)
Z62. 150r (1883)
Z63. 175r (1879)
Note: In addition to the above values, Barber lists the 25c, 38c, 40c, 50c (Dies A and B), 75c and 1r, but I have not seen any of these.
Z74/88
1963-71 (recorded usage). New inked embossed type showing Arms of Mauritius. No die letter. Recorded dates of usage shown in brackets.
Z74. 30c vermilion (1971)
Z78. 75c vermilion (1971)
Z81. 1r vermilion (1963)
Z83. 1r50c vermilion (1963)
Z88. 5r vermilion (1963)
Note: Barber lists 21 further values from 5c to 10000r, but I have not seen any of these.
Z74. 30c vermilion (1971)
Z78. 75c vermilion (1971)
Z81. 1r vermilion (1963)
Z83. 1r50c vermilion (1963)
Z88. 5r vermilion (1963)
Note: Barber lists 21 further values from 5c to 10000r, but I have not seen any of these.
Inland Revenue
R1/2
1889. Postage stamps overprinted INLAND REVENUE in black. Perf 14. Wmk Crown CA.
a) Issued stamp of 1885, overprinted horizontally in seriffed font (1 January)
R1. 4c carmine
b) Special printing in unissued colour, overprinted at sides vertically in sans-serif font (1 May)
R2. 4c lilac
Note: R2 must have been printed by De La Rue since the 4c lilac was not issued without overprint. R1 may also be a DLR production though no evidence of this is known at present.
a) Issued stamp of 1885, overprinted horizontally in seriffed font (1 January)
R1. 4c carmine
b) Special printing in unissued colour, overprinted at sides vertically in sans-serif font (1 May)
R2. 4c lilac
Note: R2 must have been printed by De La Rue since the 4c lilac was not issued without overprint. R1 may also be a DLR production though no evidence of this is known at present.
R3/4
1890-c1900. New Inland Revenue key type. Perf 14. Wmk Crown CA.
R3. 4c lilac
R4. 4c green
Notes:
1. The essay for this issue is illustrated on the Mauritius supplementary information page.
2. The date of issue of the 4c green is not known.
R3. 4c lilac
R4. 4c green
Notes:
1. The essay for this issue is illustrated on the Mauritius supplementary information page.
2. The date of issue of the 4c green is not known.
Insurance
I1/4
1869 (1 March). Postage stamps handstamped INCE. Perf 14. Wmk Crown CC.
I1. 3d dull red
I2. 6d blue-green
I3. 1s orange
I4. 5s bright mauve
Notes:
1. Morley also lists an unwatermarked 9d value in similar type, but I have not seen this. It is unpriced in Morley and I suspect it may not exist.
2. Forbin records the 1s with overprint inverted (“Surch. renversée”), but I have not seen an example of this.
1869 (1 October). Internal Revenue stamps denominated in sterling currency handstamped INCE.
I1. 3d dull red
I2. 6d blue-green
I3. 1s orange
I4. 5s bright mauve
Notes:
1. Morley also lists an unwatermarked 9d value in similar type, but I have not seen this. It is unpriced in Morley and I suspect it may not exist.
2. Forbin records the 1s with overprint inverted (“Surch. renversée”), but I have not seen an example of this.
1869 (1 October). Internal Revenue stamps denominated in sterling currency handstamped INCE.
I11/19
a) Wmk Crown CC (sideways)
I2a, I4a, I17a
I11. 3d bright blue and blue
I12. 6d bright blue and blue
a. Handstamp diagonal
I13. 1s brown and purple
I14. 2s brown and purple
a. Handstamp inverted
I15. 3s brown and purple
I16. 4s brown and purple
I17. 5s brown and purple
a. Handstamp double
I18. 10s brown and purple
I19. £1 brown and purple
I12. 6d bright blue and blue
a. Handstamp diagonal
I13. 1s brown and purple
I14. 2s brown and purple
a. Handstamp inverted
I15. 3s brown and purple
I16. 4s brown and purple
I17. 5s brown and purple
a. Handstamp double
I18. 10s brown and purple
I19. £1 brown and purple
Notes:
1. The 5s and 10s are known with wmk sideways-inverted.
2. It is likely that additional handstamp varieties exist in addition to those listed here. For example, the following varieties, none of which I have seen, are listed in other catalogues:
1. The 5s and 10s are known with wmk sideways-inverted.
2. It is likely that additional handstamp varieties exist in addition to those listed here. For example, the following varieties, none of which I have seen, are listed in other catalogues:
- Morley - inverted handstamp on 5s, 10s and £1, double handstamp on 6d and £1, 6d imperf
- Forbin - inverted handstamp (“Surch. renversée”) on 5s
- Barefoot - diagonal handstamp on 3d, inverted handstamp on 6d
I22/24
b) Wmk CA over Crown
I22. 6d bright blue and blue
I23. 1s brown and purple
I24. 2s brown and purple
Note: Morley lists the 2s with double handstamp.
1878. Internal Revenue stamps denominated in sterling currency overprinted INCE and surcharged in decimal currency. Wmk Crown CC (3d, 3s to £1) or Wmk CA over Crown (6d, 1s, 2s).
I31/39
a) INCE in tall thin overprint, letters IN 8½ mm tall, with thin (13c) or thick bars cancelling original value
I31. 13c on 3d bright blue and blue
I32. 26c on 6d bright blue and blue
I33. 39c on 1s brown and purple
I34. 52c on 2s brown and purple
I35. 1r56c on 3s brown and purple
I36. 2r8c on 4s brown and purple
I37. 2r60c on 5s brown and purple
I38. 5r20c on 1s brown and purple
I39. 10r40c on £1 brown and purple
Note: Morley lists the 26c on 6d with three bars in overprint, but I have not seen this.
I31. 13c on 3d bright blue and blue
I32. 26c on 6d bright blue and blue
I33. 39c on 1s brown and purple
I34. 52c on 2s brown and purple
I35. 1r56c on 3s brown and purple
I36. 2r8c on 4s brown and purple
I37. 2r60c on 5s brown and purple
I38. 5r20c on 1s brown and purple
I39. 10r40c on £1 brown and purple
Note: Morley lists the 26c on 6d with three bars in overprint, but I have not seen this.
I41/44
b) INCE in shorter thin overprint, letters IN 6 mm tall, with thin bars cancelling original value
I41. 13c on 3d bright blue and blue
I42. 26c on 6d bright blue and blue
I43. 39c on 1s brown and purple
I44. 52c on 2s brown and purple
I41. 13c on 3d bright blue and blue
I42. 26c on 6d bright blue and blue
I43. 39c on 1s brown and purple
I44. 52c on 2s brown and purple
I51/52
1879 (according to Barefoot). Internal Revenue stamps of 1876-96 (50c) and 1878-79 (1r) denominated in decimal currency handstamped INCE.
I51. 50c yellow and black
I52. 1r brown and purple
Note: Forbin lists the same handstamp on the 50c bright blue and blue (my R44), but I have not seen this.
I51. 50c yellow and black
I52. 1r brown and purple
Note: Forbin lists the same handstamp on the 50c bright blue and blue (my R44), but I have not seen this.
I61/70
1879. Special printing of Internal Revenue key type stamps in new values, with duty plate incorporating the word INSURANCE (20 mm long).
I66 in pale blue (see note 2)
I61. 13c red-brown and black
I62. 26c grey-blue and black
I63. 39c brown-purple and black
I65. 52c rose-carmine and black
I66. 1r56c blue-green and black
I67. 2r8c deep lilac and black
I68. 2r60c orange-yellow and black
I69. 5r20c red-orange and black
I70. 10r40c reddish purple and black
I62. 26c grey-blue and black
I63. 39c brown-purple and black
I65. 52c rose-carmine and black
I66. 1r56c blue-green and black
I67. 2r8c deep lilac and black
I68. 2r60c orange-yellow and black
I69. 5r20c red-orange and black
I70. 10r40c reddish purple and black
Notes:
1. Morley also lists a 50c blue and blue in similar type with INSURANCE in larger font (23 mm long), but I have not seen this.
2. Illustrated above right is an example of the 1r56c with the head plate in pale blue rather than blue-green, though this may be a changeling.
3. Morley also lists the 13c, 26c, 39c, 52c and 2r60c with wider spaced watermark (see my note 3 below B61/70).
4. The printer's archive material relating to this issue is illustrated on the Mauritius supplementary information page.
1904. Arms types as for postage and revenue high values, but new denominations with duty plate incorporating the words INSURANCE ONLY. 25 x 30 mm. Perf 14. Wmk Crown CC.
1. Morley also lists a 50c blue and blue in similar type with INSURANCE in larger font (23 mm long), but I have not seen this.
2. Illustrated above right is an example of the 1r56c with the head plate in pale blue rather than blue-green, though this may be a changeling.
3. Morley also lists the 13c, 26c, 39c, 52c and 2r60c with wider spaced watermark (see my note 3 below B61/70).
4. The printer's archive material relating to this issue is illustrated on the Mauritius supplementary information page.
1904. Arms types as for postage and revenue high values, but new denominations with duty plate incorporating the words INSURANCE ONLY. 25 x 30 mm. Perf 14. Wmk Crown CC.
I71/78
a) Figures of value in seriffed font 2½ mm high
I71a, I73a (image from Barefoot) and I74a
I71. 13c purple and black
a. Small C in CENTS
I72. 26c purple and black
I73. 39c purple and black
a. Small C in CENTS
I74. 52c purple and black
a. Small C in CENTS
I75. 1r56c purple and black
I77. 2r60c purple and black
I78. 5r20c purple and black
a. Small C in CENTS
I72. 26c purple and black
I73. 39c purple and black
a. Small C in CENTS
I74. 52c purple and black
a. Small C in CENTS
I75. 1r56c purple and black
I77. 2r60c purple and black
I78. 5r20c purple and black
I81/84
b) Figures of value in sans-serif font 3 mm high, value expressed in cents (52 CENTS etc)
I81. 13c purple and black
I82. 26c purple and black
I83. 39c purple and black
I84. 52c purple and black
I81. 13c purple and black
I82. 26c purple and black
I83. 39c purple and black
I84. 52c purple and black
I93/97 (see below right for top value)
c) As b) but value expressed in rupees (R0.52c etc)
Top value I98
I93. 39c purple and black
I94. 52c purple and black
I95. 1r56c purple and black
I97. 2r60c purple and black
I98. 5r20c purple and black
I94. 52c purple and black
I95. 1r56c purple and black
I97. 2r60c purple and black
I98. 5r20c purple and black
Notes:
1. Forbin also lists a 2r8c with value in seriffed font, plus 13c and 26c as I93ff; Barefoot lists these plus the 2r8c with value in sans-serif font. I have not seen any of these.
2. Barefoot also lists the 39c value with error 03.9 cents, but I have not seen this.
1. Forbin also lists a 2r8c with value in seriffed font, plus 13c and 26c as I93ff; Barefoot lists these plus the 2r8c with value in sans-serif font. I have not seen any of these.
2. Barefoot also lists the 39c value with error 03.9 cents, but I have not seen this.
Internal Revenue
R1/13 including R1a
1869 (1 October) - 1872. Queen Victoria key type denominated in sterling currency. 22½ x 38½ mm. Perf 14.
a) Wmk Crown CC (sideways, two impressions on each stamp)
R1. 1d lake and ultramarine (1872)
a. Lake and grey-blue, perf 12½
R2. 2d bright blue and blue (1872)
R3. 3d bright blue and blue
R4. 4d bright blue and blue (1872)
R5. 6d bright blue and blue
R7. 1s brown and purple
R8. 2s brown and purple
R9. 3s brown and purple
R10. 4s brown and purple
R11. 5s brown and purple
R12. 10s brown and purple
R13. £1 reddish lilac and brown
Notes:
1. The printer's archive material relating to this issue is illustrated on the Mauritius supplementary information page.
2. A proof of an 8d value is known and Morley lists this as an issued denomination, but I have not seen this.
3. The 5s is known with wmk sideways-inverted.
a) Wmk Crown CC (sideways, two impressions on each stamp)
R1. 1d lake and ultramarine (1872)
a. Lake and grey-blue, perf 12½
R2. 2d bright blue and blue (1872)
R3. 3d bright blue and blue
R4. 4d bright blue and blue (1872)
R5. 6d bright blue and blue
R7. 1s brown and purple
R8. 2s brown and purple
R9. 3s brown and purple
R10. 4s brown and purple
R11. 5s brown and purple
R12. 10s brown and purple
R13. £1 reddish lilac and brown
Notes:
1. The printer's archive material relating to this issue is illustrated on the Mauritius supplementary information page.
2. A proof of an 8d value is known and Morley lists this as an issued denomination, but I have not seen this.
3. The 5s is known with wmk sideways-inverted.
R21/23
b) Wmk CA over Crown (c1874)
R21. 6d bright blue and blue
R22. 1s brown and purple
R23. 2s brown and purple
1878-79. Similar types but now denominated in cents and rupees. Same colour scheme as previous issue (except R34). Perf 14. Wmk CA over Crown.
R31/40
a) Value in figures and words (1878)
R31. 5c lake and ultramarine
R32. 15c bright blue and blue
R33. 25c bright blue and blue
R34. 50c brown and blue
R35. 1r brown and purple
R36. 1r50c brown and purple
R37. 2r brown and purple
R38. 2r50c brown and purple
R39. 5r brown and purple
R40. 10r reddish lilac and brown
Note: Morley lists the 25c with the value in larger and thicker type (3½ mm high), but I have not seen this.
R31. 5c lake and ultramarine
R32. 15c bright blue and blue
R33. 25c bright blue and blue
R34. 50c brown and blue
R35. 1r brown and purple
R36. 1r50c brown and purple
R37. 2r brown and purple
R38. 2r50c brown and purple
R39. 5r brown and purple
R40. 10r reddish lilac and brown
Note: Morley lists the 25c with the value in larger and thicker type (3½ mm high), but I have not seen this.
R41/50
b) Value in words only (1879)
R41. 5c lake and ultramarine
R42. 15c bright blue and blue
R43. 25c bright blue and blue
R44. 50c bright blue and blue
R45. 1r brown and purple
R46. 1r50c brown and purple
R47. 2r brown and purple
R48. 2r50c brown and purple
R49. 5r brown and purple
R50. 10r reddish lilac and brown
Notes:
1. Morley distinguishes three shades of the 1r, which he calls bistre and violet, ochre and violet, and ochre and red.
2. Morley lists reprints of the 5c, 15c, 25c, 50c, 1r, 1r50c, 2r and 10r in 1894 with wider spaced watermark (see my note 3 below B61/70).
3. A 10c blue and 12c blue were prepared in the same type but these are only known with Seychelles overprint (see Seychelles R2/3).
R41. 5c lake and ultramarine
R42. 15c bright blue and blue
R43. 25c bright blue and blue
R44. 50c bright blue and blue
R45. 1r brown and purple
R46. 1r50c brown and purple
R47. 2r brown and purple
R48. 2r50c brown and purple
R49. 5r brown and purple
R50. 10r reddish lilac and brown
Notes:
1. Morley distinguishes three shades of the 1r, which he calls bistre and violet, ochre and violet, and ochre and red.
2. Morley lists reprints of the 5c, 15c, 25c, 50c, 1r, 1r50c, 2r and 10r in 1894 with wider spaced watermark (see my note 3 below B61/70).
3. A 10c blue and 12c blue were prepared in the same type but these are only known with Seychelles overprint (see Seychelles R2/3).
R51/60 (see below right for top values)
c1880-c1900. As previous issue (value in words only) but colours changed and new values added. Perf 14. Wmk CA over Crown.
Top values R61/2
R51. 15c grey and black
R52. 50c olive-yellow and black
R53. 75c blue-green and black
R54. 1r carmine-lake and black
R55. 1r25c carmine-lake and black
R56. 1r85c brownish claret and black
R57. 2r green and black
R58. 2r50c deep violet and black
R59. 3r olive-yellow and blue
R60. 3r75c brown and black
R61. 5r orange and purple
R62. 7r50c pearl-grey and black
Notes:
1. The date of issue for this set is my conjecture. Morley states that the 75c, 1r25c, 1r85c, 3r75c, 5r and 7r50c were issued in 1879, ie the same year as my R41/50, though it seems unlikely that the 5r would be issued in a two different colour combinations in the same year.
2. Morley lists reprints of the 75c, 1r25c and 5r in 1894 with wider spaced watermark (see my note 3 below B61/70).
3. Morley gives a question mark for the date of issue of the 15c, 50c, 1r and 2r50c, and does not list the 2r or 3r. Forbin states that all six values were issued in 1896, together with a 10r mauve and black which is unknown other than from his listing and is presumed to be an error.
1885-94. Previous issues surcharged in various types, the style and size of each surcharge being given in brackets after the colour in the listing below. Perf 14.
R52. 50c olive-yellow and black
R53. 75c blue-green and black
R54. 1r carmine-lake and black
R55. 1r25c carmine-lake and black
R56. 1r85c brownish claret and black
R57. 2r green and black
R58. 2r50c deep violet and black
R59. 3r olive-yellow and blue
R60. 3r75c brown and black
R61. 5r orange and purple
R62. 7r50c pearl-grey and black
Notes:
1. The date of issue for this set is my conjecture. Morley states that the 75c, 1r25c, 1r85c, 3r75c, 5r and 7r50c were issued in 1879, ie the same year as my R41/50, though it seems unlikely that the 5r would be issued in a two different colour combinations in the same year.
2. Morley lists reprints of the 75c, 1r25c and 5r in 1894 with wider spaced watermark (see my note 3 below B61/70).
3. Morley gives a question mark for the date of issue of the 15c, 50c, 1r and 2r50c, and does not list the 2r or 3r. Forbin states that all six values were issued in 1896, together with a 10r mauve and black which is unknown other than from his listing and is presumed to be an error.
1885-94. Previous issues surcharged in various types, the style and size of each surcharge being given in brackets after the colour in the listing below. Perf 14.
R71/79
a) On sterling issues – 3d, 3s, 4s and 5s of 1869-72 (wmk Crown CC) and 6d, 1s and 2s of 1874 (wmk CA over Crown)
R71. 15c on 1s brown and purple (seriffed, 15 x 2½ mm)
R73. 25c on 3d bright blue and blue (seriffed, 19½ x 3 mm)
R74. 25c on 6d bright blue and blue (sans-serif, 19 x 3½ mm)
R75. 75c on 1s brown and purple (sans-serif, 19 x 3½ mm)
R76. 1r on 2s brown and purple (seriffed, 19 x 2½ mm)
R77. 1r on 3s brown and purple (seriffed, 21 x 2 mm)
R78. 1r on 4s brown and purple (seriffed, 21 x 2 mm)
R79. 1r on 5s brown and purple (seriffed, 21 x 2 mm)
Notes:
1. Barefoot additionally lists a 15c on 4s, but this is not in Morley or Forbin, and I have not seen an example.
2. Forbin also lists a 25c surcharge on the 6d value with wmk Crown CC, but in my view this is unlikely to exist, since the 6d CC had already been replaced with the new watermark before the provisional issues were produced.
3. Barefoot lists two varieties of 1r on 2s surcharge, describing them as 14½ mm and 21 mm, though I am not sure what those measurements refer to. Morley and Forbin list only the type illustrated here, and I have not seen any other.
R71. 15c on 1s brown and purple (seriffed, 15 x 2½ mm)
R73. 25c on 3d bright blue and blue (seriffed, 19½ x 3 mm)
R74. 25c on 6d bright blue and blue (sans-serif, 19 x 3½ mm)
R75. 75c on 1s brown and purple (sans-serif, 19 x 3½ mm)
R76. 1r on 2s brown and purple (seriffed, 19 x 2½ mm)
R77. 1r on 3s brown and purple (seriffed, 21 x 2 mm)
R78. 1r on 4s brown and purple (seriffed, 21 x 2 mm)
R79. 1r on 5s brown and purple (seriffed, 21 x 2 mm)
Notes:
1. Barefoot additionally lists a 15c on 4s, but this is not in Morley or Forbin, and I have not seen an example.
2. Forbin also lists a 25c surcharge on the 6d value with wmk Crown CC, but in my view this is unlikely to exist, since the 6d CC had already been replaced with the new watermark before the provisional issues were produced.
3. Barefoot lists two varieties of 1r on 2s surcharge, describing them as 14½ mm and 21 mm, though I am not sure what those measurements refer to. Morley and Forbin list only the type illustrated here, and I have not seen any other.
R81/92
b) On decimal issues of 1878-79 and 1876-96, wmk CA over Crown
(Note: original value is in figures and words on R88, and in words only on R89)
R81. 5c on 75c blue-green and black (horiz bar cancelling SEVENTY)
R82. 15c on 1r50c brown and purple (seriffed, 15 x 2½ mm)
R83. 25c on 15c bright blue and blue (seriffed, 19½ x 3 mm)
R84. 25c on 75c blue-green and black (seriffed, 16½ x 2 mm)
R85. 25c on 75c blue-green and black (sans-serif, 18 x 2 mm)
R86. 25c on 1r25c carmine-lake and black (seriffed, 15 x 2½ mm)
R87. 25c on 1r25c carmine-lake and black (sans-serif, 18 x 2 mm)
R88. 25c on 1r50c (figures and words) brown and purple (seriffed, 15 x 2½ mm)
R89. 25c on 1r50c (words only) brown and purple (seriffed, 15 x 2½ mm)
R90. 25c on 1r85c brownish claret and black (seriffed, 15 x 2½ mm)
R91. 25c on 1r85c brownish claret and black (sans-serif, 18 x 2 mm)
R92. 1r on 1r25c carmine-lake and black (seriffed, 21 x 2 mm)
Notes:
1. Barefoot also lists a 25c on 1r50c with sans-serif surcharge, but this is not in Morley or Forbin and I have not seen this.
2. Barefoot lists my R84 both with and without variety Dropped C, but all the examples I have seen have the initial C of CENTS dropped below the level of the other letters.
(Note: original value is in figures and words on R88, and in words only on R89)
R81. 5c on 75c blue-green and black (horiz bar cancelling SEVENTY)
R82. 15c on 1r50c brown and purple (seriffed, 15 x 2½ mm)
R83. 25c on 15c bright blue and blue (seriffed, 19½ x 3 mm)
R84. 25c on 75c blue-green and black (seriffed, 16½ x 2 mm)
R85. 25c on 75c blue-green and black (sans-serif, 18 x 2 mm)
R86. 25c on 1r25c carmine-lake and black (seriffed, 15 x 2½ mm)
R87. 25c on 1r25c carmine-lake and black (sans-serif, 18 x 2 mm)
R88. 25c on 1r50c (figures and words) brown and purple (seriffed, 15 x 2½ mm)
R89. 25c on 1r50c (words only) brown and purple (seriffed, 15 x 2½ mm)
R90. 25c on 1r85c brownish claret and black (seriffed, 15 x 2½ mm)
R91. 25c on 1r85c brownish claret and black (sans-serif, 18 x 2 mm)
R92. 1r on 1r25c carmine-lake and black (seriffed, 21 x 2 mm)
Notes:
1. Barefoot also lists a 25c on 1r50c with sans-serif surcharge, but this is not in Morley or Forbin and I have not seen this.
2. Barefoot lists my R84 both with and without variety Dropped C, but all the examples I have seen have the initial C of CENTS dropped below the level of the other letters.
Revenue usage of dual-purpose Postage and Revenue stamps
Note: for ease of reference, numbering follows the Stanley Gibbons Part 1 catalogue throughout this section. Values listed here are those recorded as having been used for revenue purposes.
Note: for ease of reference, numbering follows the Stanley Gibbons Part 1 catalogue throughout this section. Values listed here are those recorded as having been used for revenue purposes.
S130
1895-99. Arms of Mauritius small key type, with MAURITIUS in seriffed font in colour on unprinted background. Perf 14. Wmk Crown CA.
S130. 4c dull purple and emerald (1897)
S141/155
1900-05. As previous issue but colours changed and new values added, with new larger Arms type for rupee values. Perf 14. Wmk Crown CA. Chalk-surfaced paper (25c).
S141. 4c purple and carmine on yellow
S142. 4c grey-green and violet (1903)
S143. 4c black and carmine on blue (1904)
S145. 5c dull purple and black on buff (1903)
S151a. 25c green and carmine on green (1902)
S152. 50c dull green and deep green on yellow (1902)
S154. 2r50c green and black on blue (1902)
S155. 5r purple and carmine on red (1902)
S141. 4c purple and carmine on yellow
S142. 4c grey-green and violet (1903)
S143. 4c black and carmine on blue (1904)
S145. 5c dull purple and black on buff (1903)
S151a. 25c green and carmine on green (1902)
S152. 50c dull green and deep green on yellow (1902)
S154. 2r50c green and black on blue (1902)
S155. 5r purple and carmine on red (1902)
S175
1904-07. Similar types but watermark changed to Wmk Multiple Crown CA. Chalk-surfaced paper. Perf 14.
S175. 1r grey-black and carmine (1907)
S175. 1r grey-black and carmine (1907)
S183/195
1910. 3c in new redrawn Arms type (MAURITIUS now in white on coloured background), other values in Colonial key type bearing the portrait of King Edward VII. Perf 14. Wmk Mult Crown CA. Chalk-surfaced paper (25c to 10r).
S183. 3c green
S185. 5c grey and carmine
S190. 25c black and red on yellow
S192. 1r black on green
S193. 2r50c black and red on blue
S194. 5r green and red on yellow
S195. 10r green and red on green
S183. 3c green
S185. 5c grey and carmine
S190. 25c black and red on yellow
S192. 1r black on green
S193. 2r50c black and red on blue
S194. 5r green and red on yellow
S195. 10r green and red on green
S201/204b
1913-22. Portrait changed to King George V. Perf 14. Wmk Mult Crown CA. Chalk-surfaced paper. Die I (see footnote) unless otherwise indicated.
S201. 1r black and blue-green (olive back) (1917)
S201b. 1r black on emerald (emerald back), Die II (1921)
S202. 2r50c black and red on blue (1916)
S203a. 5r green and red on pale yellow (1921)
S203b. 5r green and red on pale yellow, Die II (1922)
S204b. 10r green and red on emerald (olive back) (1921)
Note: one of the most obvious distinguishing factors between Dies I and II is the presence of a spur to left and right of the value tablet in Die I, which is absent on Die II. The illustration above right shows an enlargement of this detail. Other differences between Dies I and II are fully described and illustrated in the front of the Stanley Gibbons catalogue.
1921-34. Similar to previous Arms (MAURITIUS in white on cents values) and King George V types but changed to Wmk Mult Script CA. Perf 14. Chalk-surfaced paper (25c to 50r).
S201. 1r black and blue-green (olive back) (1917)
S201b. 1r black on emerald (emerald back), Die II (1921)
S202. 2r50c black and red on blue (1916)
S203a. 5r green and red on pale yellow (1921)
S203b. 5r green and red on pale yellow, Die II (1922)
S204b. 10r green and red on emerald (olive back) (1921)
Note: one of the most obvious distinguishing factors between Dies I and II is the presence of a spur to left and right of the value tablet in Die I, which is absent on Die II. The illustration above right shows an enlargement of this detail. Other differences between Dies I and II are fully described and illustrated in the front of the Stanley Gibbons catalogue.
1921-34. Similar to previous Arms (MAURITIUS in white on cents values) and King George V types but changed to Wmk Mult Script CA. Perf 14. Chalk-surfaced paper (25c to 50r).
S209/222
a) Arms of Mauritius (1921-26)
S209. 4c pale olive-green and carmine
S219. 15c blue
S222. 50r dull purple and green (1924)
S209. 4c pale olive-green and carmine
S219. 15c blue
S222. 50r dull purple and green (1924)
S226/241
b) King George V (1921-34)
S226. 4c sage-green and carmine (1926)
S232. 12c carmine-red (1922)
S236. 25c black and red on pale yellow (1922)
S237. 50c dull purple and black
S238. 1r black on emerald (1924)
S241. 10r green and red on emerald (1924)
Note: the King George V types listed for this series are all Die II (see illustration beside S201/204b).
S226. 4c sage-green and carmine (1926)
S232. 12c carmine-red (1922)
S236. 25c black and red on pale yellow (1922)
S237. 50c dull purple and black
S238. 1r black on emerald (1924)
S241. 10r green and red on emerald (1924)
Note: the King George V types listed for this series are all Die II (see illustration beside S201/204b).
S255 and S261
1938-49. Colonial key type now with portrait of King George VI. Wmk Mult Script CA. Perf 14. Chalk-surfaced paper (2r50c).
S255. 5c slate-lilac
S261. 2r50c pale violet
S255. 5c slate-lilac
S261. 2r50c pale violet
S281
1950. Pictorial definitives with the portrait of King George VI. Wmk Mult Script CA. Perf 13½ x 14½. Chalk-surfaced paper. Printed (photo) by Harrison.
S281. 10c scarlet
S281. 10c scarlet
S334
1965. International Co-operation Year.
S334. 10c greenish blue and claret
