Revenue Reverend
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British East Africa


Chapter overview
  • Consular (catalogue numbers prefixed C)
  • Impressed revenue stamps (catalogue numbers prefixed Z)
  • Judicial (catalogue numbers prefixed J)
  • Revenue (catalogue numbers prefixed R)
  • Revenue usage of dual-purpose Postage and Revenue stamps (catalogue numbers prefixed S)

Acknowledgments for British East Africa can be found on the main East Africa page.

Consular
Picture
C1/3
1897 (according to Barefoot).  Queen Victoria stamps inscribed British East Africa Protectorate, overprinted Consular Service in seriffed capitals (CONSULAR 16 x 2 mm, SERVICE 13 x 2 mm) in either black or red.  Perf 14.  Wmk Crown CA.

  C1. ½a yellow-green
  C2. 1a carmine-rose
  C3. 2½a deep blue (red)

Impressed revenue stamps

 

Picture
Artist's essays for BEA impressed revenue stamps
No impressed revenue stamps for British East Africa are known to have been issued, though a set of five artist's essays is known ex De La Rue archives.  The stamps, denominated from 1a to 1r as shown here, are individually hand-painted in vermilion with the lettering and design picked out in Chinese white.  Each essay is dated Jan 18th 1900.  It is possible that their issue was cancelled due to the imminent amalgamation of BEA with Uganda, which took place on 1st April 1901.


Judicial
Picture
J1/2, J2a, J3/4
1897-1901.  Queen Victoria stamps inscribed British East Africa Protectorate (4a small format, others large), overprinted Judicial Fee in sans-serif capitals in red, by De La Rue.  Perf 14.  Wmk Crown CA (4a) or Crown CC (others).


Picture
Unadopted overprint trial (left) and issued stamp (right)
a) JUDICIAL 14½ x 3 mm, FEE 5½ x 3 mm
  J1. 4a deep green (red)

b) JUDICIAL 22 x 3 mm, FEE 8½ x 3 mm
  J2. 1r grey-blue (red)
   a. Dull blue (red)
  J3. 5r deep sepia (red)
  J4. 10r yellow-bistre (red)

Notes:
1. Stamps as J1 but overprinted in letters only 2¼ mm high in either orange or deep red are unadopted overprint trials, as shown above right.  The 4a and 1r values are also known with trial overprints in black.
2. Morley includes a 20r and 50r in this set, implying that these values exist with red overprint, but Hoffman (quoting a 1986 article by John Minns) notes that this is unlikely since they do not appear in the De La Rue archive.  Both values are known with local black overprint (see J16/17).

 

Picture
J11/17
c1900.  As previous issue but new values, locally handstamped Judicial Fee in violet capitals (JUDICIAL 20 x 4 mm, FEE 9 x 4 mm).  Perf 14.  Wmk Crown CA (4r) or Crown CC (others).

a) Handstamp sideways reading upwards on small format adhesive
  J11. 4r carmine-lake

b) Handstamp upright on large format adhesives
  J16. 20r pale green

  J17. 50r mauve

Note: Barefoot also lists the 3r value similarly overprinted but I have not seen this.

Revenue

1891-92 (see note 1).  Sunburst types handstamped Inland Revenue in sans-serif capitals (INLAND 14 x 2 mm, REVENUE 18 x 2 mm).  Stamps 18½ x 22½ mm (½a to 1r) or 24 x 26 mm (others).  Perf 14.  No watermark.
Picture
R1/10


Picture
R2/2a se-tenant and R6a
a) Handstamped in black

  R1. ½a dull brown
  R2. 1a blue-green
   a. Handstamp inverted
  R3. 2a vermilion
  R4. 4a yellow-brown
  R5. 8a blue
  R6. 1r carmine
   a. Handstamp inverted
  R7. 2r brick-red
  R8. 3r slate-purple
  R9. 4r ultramarine
  R10. 5r grey-green

 

Picture
R11/25
b) Handstamped in violet

  R11. ½a dull brown
  R12. 1a blue-green
  R13. 2a vermilion
  R14. 2½a black on yellow-buff
  R15. 3a black on dull red
  R16. 4a yellow-brown
  R17. 4½a dull violet
  R18. 8a blue
  R19. 8a grey
  R20. 1r carmine
  R21. 1r grey
  R22. 2r brick-red
  R23. 3r slate-purple
  R24. 4r ultramarine
  R25. 5r grey-green

Notes:
1. The stamps with black handstamp are thought to have been issued by early 1891, since they are presumed to predate the Mombasa provisional (R31 below), which almost certainly belongs to the first half of that year.  The earliest recorded usage of the violet handstamp issue is a 4-anna stamp cancelled 29 January 1892.
2. The black handstamp is frequently found sideways or diagonal on the small format stamps, reading either up or down.  The violet handstamp is normally close to horizontal on all values.  Gibson notes that the black overprint is slightly larger than the violet and suggests that they were applied from different offices, though in my view the (very small) difference can easily be explained by the black ink diffusing more than the violet.
3. A postally used set (missing the 8a and 1r grey) is known on three philatelic covers from Mombasa to Paris dated 23 April 1895.  The set consists of the black handstamp on the 1a, 8a, 2r, 3r and 4r, and the violet handstamp on the ½a, 2a to 4½a, 1r and 5r.  Postal cancels of Lamu, Melindi and Mombasa are also known on loose stamps of this issue, probably representing philatelic use.
4. Forbin lists the 3a as having been handstamped in black as well as violet, and Morley lists the 3r with violet handstamp inverted.  I have not seen either of these.
5. Barefoot lists the 2½a, 4½a, 8a grey and 1r grey as being handstamped in black not violet, which suggests that he may have simply miscoded the overprint colours.  He also lists the overprint on a ½a grey-violet, though no ½a stamp was ever printed in that colour.

 


Picture
Two examples of R31
1891.  Mombasa provisional.  Sunburst type handstamped INLAND REVENUE in black as R1/10 above, with surcharge '1 Anna' and initials 'AB' added in manuscript.

  R31. 1a on 4a yellow-brown

Note:
The initials are those of Archibald Brown, the Cashier of the Imperial BEA Company, who was one of the signatories of the Mombasa Provisional postage stamps (SG 21, 23/4, 26).  The handstamp and the manuscript surcharge on R31 appear to have been carefully arranged to fit on the stamp, suggesting that handstamp and surcharge were applied at the same time.  This would put this issue in the stamp shortage period of early 1891.


1891?  Provisionals?  Sunburst types either with or without previous INLAND REVENUE handstamp, now handstamped 'Re 2', possibly a provisional surcharge of 2 rupees.

Picture
R41/48
a) Without INLAND REVENUE handstamp

  R41. ½a dull brown
  R42. 1a blue-green
  R43. 4a yellow-brown
  R44. 4½a dull violet
  R45. 8a blue
  R46. 2r brick-red
  R47. 3r slate-purple
  R48. 5r grey-green
 
Picture
R51/53
b) Handstamped INLAND REVENUE in violet

  R51. 3a black on dull red
  R52. 1r carmine
  R53. 4r ultramarine

Note: until now it was presumed that 'Re 2' in this handstamp refers to a new value (2 rupees), though if this is the case, it is not clear why the surcharge is found on the 2-rupee stamp.  It is also perhaps worth noting that the 'Re' part of the handstamp cannot be discerned on R51/53, and may in fact be absent.  One possibility is that 'Re' is in fact an abbreviation for 'Revenue', and was therefore not required on stamps already overprinted to this effect.  The significance of the '2' might then be 2 annas, since no 2-anna stamp is known handstamped in this way.

 
Picture
R61/67
c1895.  Sunburst types handstamped BRITISH EAST AFRICA further handstamped INLAND REVENUE (usually sideways) in violet as R11/25 above.

  R61. 4a yellow-brown
  R62. 8a blue
  R63. 1r carmine
  R64. 2r brick-red
  R65. 3r slate-purple
  R66. 4r ultramarine
  R67. 5r grey-green


Note: the 4a is known postally used. 


Picture
R71/73
1896 (earliest recorded usage).  India QV adhesives overprinted British East Africa handstamped INLAND REVENUE in violet as R11/25 above.

  R71. 1a plum
  R72. 2a blue
  R73. 1r slate

Note: the earliest recorded usage of this issue is an example of R73 with a Melindi postal cancel dated 24 September 1896.

 
PictureR81 and R86
c1898.  Queen Victoria stamps inscribed British East Africa Protectorate handstamped INLAND REVENUE in violet as R11/25 above.

  R81. 4a deep green
  R86. 3r deep violet




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.

 

Picture
The stamp illustrated at right seems to be a fiscally used example of the first postage and revenue stamp for British East Africa, the provisional HALF ANNA surcharge on the 1d adhesive of Great Britain (SG1).  However the stamp is a fake, produced by adding a forged overprint to a fiscally used GB stamp.



 
Picture
S5, S16, S18
1890-95.  Sunburst type inscribed Imperial British East Africa Company.  18½ x 22½ mm (½a to 1r) or 24 x 26 mm (others).  Perf 14.  No watermark.

  S5. 1a blue-green
  S16. 2r brick-red
  S18. 4r ultramarine

 


Picture
S30

1895.  New value.

  S30. 7½a black



 
Picture
S65/79
1896-1901.  Queen Victoria stamps inscribed British East Africa Protectorate.  18½ x 22½ mm.  Perf 14.  Wmk Crown CA.

  S65. ½a yellow-green
  S66. 1a carmine-rose
  S67. 2a chocolate
  S70. 4a deep green
  S74. 8a grey-olive
  S75. 1r pale dull blue
  S76. 2r orange
  S77. 3r deep violet
  S78. 4r carmine-lake
  S79. 5r sepia

 
Picture
S92/99
1897-1903.  As previous issue but larger format (25 x 30 mm) and wmk Crown CC.

  S92. 1r grey-blue
  S93. 2r orange
  S94. 3r deep violet
  S98. 20r pale green
  S99. 50r mauve

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