British Guiana / Guyana
Chapter overview
- Airport Tax (catalogue numbers prefixed A)
- Entertainment Duty (catalogue numbers prefixed E)
- Excise on Matches (catalogue numbers prefixed X)
- Impressed revenue stamps (catalogue numbers prefixed Z)
- Labels (catalogue numbers prefixed L)
- Medicine Duty (catalogue numbers prefixed M)
- National Insurance (catalogue numbers prefixed N)
- Postal Order poundage (catalogue numbers prefixed P)
- Revenue (catalogue numbers prefixed R)
- Revenue usage of Postage stamps (catalogue numbers prefixed F)
- Summary Jurisdiction (catalogue numbers prefixed J)
In 1966 British Guiana gained independence from Great Britain and was renamed Guyana.
Acknowledgments
- Steven Zirinsky, Guyana Revenues, www.zirinskystamps.com, retrieved 30 April 2020
Currency
- 100 cents = 1 British Guiana (later Guyanese) dollar
Airport Tax
A1, A6, A11
1979-c1990s. Approx 60 x 70 mm. Inscribed Guyana / Travel Tax Ticket / Fee. Rouletted at left, imperf other sides.
A1. $10 black on buff
A6. $1500 handstamped on $165 black
Notes:
1. A6 features the Arms of Guyana. I presume that this stamp was originally issued as a $165 value without surcharge but I have not seen an example of this.
2. Recorded usage: A1 (Jan 1979).
2012-13 (recorded usage). Inscribed The Guyana Revenue Authority. Imperf top and bottom, rouletted at sides. No watermark. Eight-digit security receipt number printed at foot.
A11. $4000 multicoloured
The total ticket price of $4000 comprised $2500 for Travel Tax and $1500 for Airport Security.
A1. $10 black on buff
A6. $1500 handstamped on $165 black
Notes:
1. A6 features the Arms of Guyana. I presume that this stamp was originally issued as a $165 value without surcharge but I have not seen an example of this.
2. Recorded usage: A1 (Jan 1979).
2012-13 (recorded usage). Inscribed The Guyana Revenue Authority. Imperf top and bottom, rouletted at sides. No watermark. Eight-digit security receipt number printed at foot.
A11. $4000 multicoloured
The total ticket price of $4000 comprised $2500 for Travel Tax and $1500 for Airport Security.
Entertainment Duty
The Crown Agents archive in the British Library includes a set of five proofs in the design shown here. The face values and colours are 1c black on red, 2c black on grey, 4c black on green, 6c black on brown and 12c black on yellow.
It is not known whether or not these stamps were issued. They are not listed in the Crown Agents Requisition books and therefore were probably not printed any time from 1921 onwards. No issued examples are known to have survived.
It is not known whether or not these stamps were issued. They are not listed in the Crown Agents Requisition books and therefore were probably not printed any time from 1921 onwards. No issued examples are known to have survived.
Excise on Matches
Printer's samples of X1 (in two different colours) and X2
1900? Strips inscribed EXCISE DUTY ON MATCHES. Printed (litho) by Waterlow.
[X1. No value indicated]
[X2. $3.50 for 1440 wrappers]
X1/2 are currently known only from printer's samples produced in the 1920s bearing the overprint Waterlow and Sons Ltd Specimen. Since Waterlow samples of this period were usually produced in unissued colours, it is impossible to know what the original issued colours were, if the stamps were indeed issued at all. Samples of X1 in red and blue and of X2 in green are illustrated here.
[X1. No value indicated]
[X2. $3.50 for 1440 wrappers]
X1/2 are currently known only from printer's samples produced in the 1920s bearing the overprint Waterlow and Sons Ltd Specimen. Since Waterlow samples of this period were usually produced in unissued colours, it is impossible to know what the original issued colours were, if the stamps were indeed issued at all. Samples of X1 in red and blue and of X2 in green are illustrated here.
Impressed revenue stamps
Note: for impressed stamps inscribed Commission see under Postal Order poundage
Z2 plus 24c proof in vermilion
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First set of handpainted essays - dated 19th July 1888
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1965 (recorded usage). Imperial Crown and inscription INLAND REVENUE BRITISH GUIANA. 25 x 28 mm. No date plugs or check letters.
Z2. 4c colourless
Note: no issued examples of this set are known other than the 4c value illustrated, however a proof of the 24c value in vermilion and two sets of handpainted essays are recorded, as illustrated here. The essays are denominated 2c, 24c and $10 (initial submission dated 19th July 1888) and 2c, 4c, 6c, 24c, 48c, 96c, $2.40, $4.80, $9.60 and $12 (all dated 14th September 1888). The Crown Agents archive in the British Library includes blind embossed proofs of all these values plus a 12c, all dated 8 November 1888.
Z2. 4c colourless
Note: no issued examples of this set are known other than the 4c value illustrated, however a proof of the 24c value in vermilion and two sets of handpainted essays are recorded, as illustrated here. The essays are denominated 2c, 24c and $10 (initial submission dated 19th July 1888) and 2c, 4c, 6c, 24c, 48c, 96c, $2.40, $4.80, $9.60 and $12 (all dated 14th September 1888). The Crown Agents archive in the British Library includes blind embossed proofs of all these values plus a 12c, all dated 8 November 1888.
Second set of handpainted essays - dated 14th September 1888
This illustration shows a circular impression which might be a revenue stamp but the relevant detail is illegible. It is 38 mm in diameter and consists of a shield surrounded by the inscription GOVERNMENT OF BRITISH GUIANA. It is a weak impression over a printed coat of arms, which makes it impossible to detect any central inscription, though this might show a face value, making it a revenue. It is found on an unused donkey cart licence proforma dated 1953. I would be grateful to any reader who can provide further information.
Two images of Z22
1969 (recorded usage). As Z2 but design changed to new Coat of Arms with inscription INLAND REVENUE GUYANA. 25 x 28 mm. No date plugs or check letters.
Z22. 4c colourless
Z22. 4c colourless
Labels
L1
1937. Girl Pat novelty label. 30 x 35 mm. Trawler, map of Atlantic Ocean and nautical emblems. Pin-perf 12½. No watermark.
L1. [No value indicated] blue
Note: the Grimsby-based trawler Girl Pat was illegally taken across the Atlantic by its captain George Black Orsborne and arrived in Georgetown on 19th June 1936. Orsborne was taken to London for trial, and the boat was sailed back to the UK by a volunteer crew, who commissioned a Georgetown printer to produce a label as a money-making scheme. Examples are known on postal covers with purple cachet reading Returned from "Girl Pat" as Illegal Mail.
L1. [No value indicated] blue
Note: the Grimsby-based trawler Girl Pat was illegally taken across the Atlantic by its captain George Black Orsborne and arrived in Georgetown on 19th June 1936. Orsborne was taken to London for trial, and the boat was sailed back to the UK by a volunteer crew, who commissioned a Georgetown printer to produce a label as a money-making scheme. Examples are known on postal covers with purple cachet reading Returned from "Girl Pat" as Illegal Mail.
L2
c1944. Red Cross label featuring nurse and scene of bombing. 39 x 27 mm. Perf 12½. No watermark. Printed (litho) by the British Guiana Litho Co.
L2. [No value indicated] blue and red
Note: For the bogus Marine Detatchment (sic) issue, see footnotes below F288/300 and F308/319.
L2. [No value indicated] blue and red
Note: For the bogus Marine Detatchment (sic) issue, see footnotes below F288/300 and F308/319.
Medicine Duty
M1/5 plus printer's sample (see note 3)
1890s? 102 x 21 mm, design similar to Medicine Duty stamps of Great Britain. Inscribed this stamp implies no government guarantee. No watermark. Roulette 11, imperforate at sheet edges. Printed (litho) by Waterlow in sheets of at least 22. The face value is given in the central panel; the figures in the side panels (shown below in brackets) refer to the value of the medicine for which duty is paid.
M1. 4c (32c) green and black
M2. 8c (32c) scarlet and black
M3. 8c (64c) green and black
M4. 16c (64c) scarlet and black
M5. 24c (96c) scarlet and black
Notes:
1. There were two columns of stamps per sheet (horizontal pairs are imperforate at left and right) but the number of rows is not known. The largest vertical strip recorded is eleven.
2. All recorded examples of M1/5 are unused and it is possible that they were never issued.
3. M2 was reprinted in the 1920s as a printer's sample in unissued colours (sepia and blue) overprinted Waterlow and Sons Ltd Specimen.
M1. 4c (32c) green and black
M2. 8c (32c) scarlet and black
M3. 8c (64c) green and black
M4. 16c (64c) scarlet and black
M5. 24c (96c) scarlet and black
Notes:
1. There were two columns of stamps per sheet (horizontal pairs are imperforate at left and right) but the number of rows is not known. The largest vertical strip recorded is eleven.
2. All recorded examples of M1/5 are unused and it is possible that they were never issued.
3. M2 was reprinted in the 1920s as a printer's sample in unissued colours (sepia and blue) overprinted Waterlow and Sons Ltd Specimen.
National Insurance
N1/6
1969. 15 x 18 mm. Inscribed Guyana National Insurance around national flag, with value in figures shown at lower left. Each denomination additionally indicated by a code in Roman numerals from I to V or X in centre of stamp. Perf 14½. Wmk Lotus Blossoms (faint). Printed by Harrison & Sons in sheets of 200. Inscriptions in black.
N1. 50c (X) grey
N2. $1.15 (I) yellow
N3. $1.90 (II) blue
N4. $2.60 (III) claret
N5. $3.40 (IV) greenish blue
N6. $4.10 (V) mauve
Note: the date of issue is not known and the Requisition books do not indicate when the stamps were sent to Guyana. The proof cards in the British Library are all dated 25 July 1969, suggesting that the stamps were issued later that year.
Printings (details from Crown Agents Requisition books):
N1. 50c (X) grey
N2. $1.15 (I) yellow
N3. $1.90 (II) blue
N4. $2.60 (III) claret
N5. $3.40 (IV) greenish blue
N6. $4.10 (V) mauve
Note: the date of issue is not known and the Requisition books do not indicate when the stamps were sent to Guyana. The proof cards in the British Library are all dated 25 July 1969, suggesting that the stamps were issued later that year.
Printings (details from Crown Agents Requisition books):
- Req 9/19894/1 (c1969): 50c (10000 sheets), $1.15 (20000 sheets), $1.90 (5000 sheets), $2.60 (3000 sheets), $3.40 (4000 sheets), $4.10 (2500 sheets)
- Req 9/41569/1 (c1970): $1.15 (10000 sheets)
N12/15
Early 1970s? As N1/6 but now with a capital S incorporated in the design, possibly for self-employed people.
N12. 90c (I) red-orange
N13. $1.50 (II) grey-violet
N14. $2.10 (III) brown-olive
N15. $2.70 (IV) chocolate
N12. 90c (I) red-orange
N13. $1.50 (II) grey-violet
N14. $2.10 (III) brown-olive
N15. $2.70 (IV) chocolate
N21/31 proofs
1980. As N1/15 but new values. Face value on 50c stamp now shown as 50c instead of 50 cts and with Roman numerals XI instead of X.
[N21. 50c (XI) grey]
[N22. $1.80 (I) yellow]
[N23. $3.00 (II) blue]
[N24. $4.20 (III) claret]
[N25. $5.40 (IV) greenish blue]
[N26. $4.10 (V) mauve]
[N27. $7.80 (VI) ultramarine]
[N28. $9.00 (VII) green]
[N29. $10.20 (VIII) grey-brown]
[N30. $11.40 (IX) light blue]
[N31. $12.60 (X) purple
[N21. 50c (XI) grey]
[N22. $1.80 (I) yellow]
[N23. $3.00 (II) blue]
[N24. $4.20 (III) claret]
[N25. $5.40 (IV) greenish blue]
[N26. $4.10 (V) mauve]
[N27. $7.80 (VI) ultramarine]
[N28. $9.00 (VII) green]
[N29. $10.20 (VIII) grey-brown]
[N30. $11.40 (IX) light blue]
[N31. $12.60 (X) purple
N41/50 proofs
Same but with capital S incorporated in the design.
[N41. $1.60 (I) red-orange]
[N42. $2.60 (II) grey-violet]
[N43. $3.70 (III) brown-olive]
[N44. $4.70 (IV) chocolate]
[N45. $5.80 (V) deep green]
[N46. $6.80 (VI) pink]
[N47. $7.90 (VII) deep blue]
[N48. $8.90 (VIII) yellow]
[N49. $10.00 (IX) pale blue]
[N50. $11.00 (X) rose
Note: N21/50 are known from imperforate proofs on Harrison approval cards dated between June and September 1980. They are not currently known as issued stamps.
[N41. $1.60 (I) red-orange]
[N42. $2.60 (II) grey-violet]
[N43. $3.70 (III) brown-olive]
[N44. $4.70 (IV) chocolate]
[N45. $5.80 (V) deep green]
[N46. $6.80 (VI) pink]
[N47. $7.90 (VII) deep blue]
[N48. $8.90 (VIII) yellow]
[N49. $10.00 (IX) pale blue]
[N50. $11.00 (X) rose
Note: N21/50 are known from imperforate proofs on Harrison approval cards dated between June and September 1980. They are not currently known as issued stamps.
Postal Order poundage
Illustrated above are two postal orders of unknown issue date. The commission or poundage - a form of stamp duty - is indicated by means of the rectangular impressed stamp featuring the Badge of the Colony or the Coat of Arms. The listing shown below relates to the impressed poundage stamps. Complete postal orders are not fully listed on this website but further information can be obtained from the Postal Order Society.
P1/8 (impressed stamps from complete postal orders)
1920s? Poundage for British Guiana orders. Badge of the Colony. Printed by Waterlow.
P1. 2c (on orders for 12c) brown and black
P2. 3c (on orders for 15c) brown and black
P3. 4c (on orders for 75c or $1) brown and black
P4. 5c (on orders for $1.50) brown and black
P7. 10c (on orders for $6 or $7) brown and black
P8. 12c (on orders for $8 or $9) brown and black
Note: The Crown Agents Requisition Books in the British Library additionally list British Guiana Postal Orders printed by De La Rue (not Waterlow) between 1931 and 1937 in denominations of 12c, 24c, 36c, 48c, 60c, 72c, 96c, $1, $1.20, $1.44, $2, $3, $4 and $5. I have not seen any of these.
P1. 2c (on orders for 12c) brown and black
P2. 3c (on orders for 15c) brown and black
P3. 4c (on orders for 75c or $1) brown and black
P4. 5c (on orders for $1.50) brown and black
P7. 10c (on orders for $6 or $7) brown and black
P8. 12c (on orders for $8 or $9) brown and black
Note: The Crown Agents Requisition Books in the British Library additionally list British Guiana Postal Orders printed by De La Rue (not Waterlow) between 1931 and 1937 in denominations of 12c, 24c, 36c, 48c, 60c, 72c, 96c, $1, $1.20, $1.44, $2, $3, $4 and $5. I have not seen any of these.
P12/19 (impressed stamps from complete postal orders)
1970s? Poundage for Guyana postal orders. Coat of Arms.
P12. 3c (on orders for 15c or 25c) brown and black
P13. 4c (on orders for 75c) brown and black
P14. 5c (on orders for $1.50) brown and black
P15. 6c (on orders for $2) brown and black
P17. 10c (on orders for $6) brown and black
P18. 12c (on orders for $9 or $10) brown and black
P19. 20c (on orders for $20) brown and black
P12. 3c (on orders for 15c or 25c) brown and black
P13. 4c (on orders for 75c) brown and black
P14. 5c (on orders for $1.50) brown and black
P15. 6c (on orders for $2) brown and black
P17. 10c (on orders for $6) brown and black
P18. 12c (on orders for $9 or $10) brown and black
P19. 20c (on orders for $20) brown and black
Revenue
R1/15
Waterlow master die proof with value tablets for all fifteen values of the original perf 10 issue
1869-78 (recorded usage). Maripa palm tree in oval and rectangular frames, 29½ x 35 mm. Most stamps without watermark (see note 1). Printed by Waterlow. Various perfs.
a) Perf 10 (1869-75)
R1. $1 black
R2. $2 orange-red
R3. $3 deep brown
R4. $4 green
R5. $5 lilac-grey
R6. $6 orange-brown
R7. $7 slate-grey
R8. $8 grey-blue
R9. $9 yellow
R10. $10 dull violet
R11. $12 orange
R12. $16 deep blue
R13. $20 red
R14. $30 blue-green
R15. $40 magenta
a) Perf 10 (1869-75)
R1. $1 black
R2. $2 orange-red
R3. $3 deep brown
R4. $4 green
R5. $5 lilac-grey
R6. $6 orange-brown
R7. $7 slate-grey
R8. $8 grey-blue
R9. $9 yellow
R10. $10 dull violet
R11. $12 orange
R12. $16 deep blue
R13. $20 red
R14. $30 blue-green
R15. $40 magenta
R21/35
b) Perf 15 (1871-77)
R21. $1 black
R22. $2 orange-red
R23. $3 deep brown
R24. $4 green
R28. $8 grey-blue
R30. $10 dull violet
R31. $12 orange
R32. $16 deep blue
R33. $20 red
R35. $40 magenta
c) Perf 12 x 10 (1876)
R40. $20 red
R21. $1 black
R22. $2 orange-red
R23. $3 deep brown
R24. $4 green
R28. $8 grey-blue
R30. $10 dull violet
R31. $12 orange
R32. $16 deep blue
R33. $20 red
R35. $40 magenta
c) Perf 12 x 10 (1876)
R40. $20 red
R41/55
d) Perf 12-12½ (1878 - see note 3)
R41. $1 black
R42. $2 orange-red
R43. $3 deep brown
R44. $4 green
R45. $5 lilac-grey
R46. $6 orange-brown
R48. $8 grey-blue
R51. $12 orange
R52. $16 deep blue
R55. $40 magenta
Notes:
1. Most stamps show no watermark though some can be found with large letters from portions of a sheet watermark, of which three different types are known: J WATERLOW & SONS, T H SAUNDERS and ORIGINAL TURKEY MILL KENT.
2. I have examined the one recorded example of R40 at present though I am unable to illustrate it at present. It is cancelled 3/8/76.
3. The stamps listed here as perf 12-12½ are probably two separate printings and are described so by Morley but conflated here for simplicity. Perf 12½ stamps are known used in 1878. Morley suggests that the perf 12 stamps were never issued.
4. Imperforate proofs exist of the $1, $2, $4, $8, $10 and $16 in issued colours on thin paper.
5. All values except the $9 are known with a diagonal Specimen overprint, probably produced in the late 1870s. The $7 is imperf, the $8, $10, $16 and $20 are perf 10 and the other values are perf 15. The $5, $6 and $30 are not known in perf 15 without this overprint, though Morley lists the $5 and $6. He also lists shades of several values but I do not regard these as significant enough to merit separate listings.
6. The $1 perf 12½ is known on piece with a postal cancel, presumably of philatelic status.
R41. $1 black
R42. $2 orange-red
R43. $3 deep brown
R44. $4 green
R45. $5 lilac-grey
R46. $6 orange-brown
R48. $8 grey-blue
R51. $12 orange
R52. $16 deep blue
R55. $40 magenta
Notes:
1. Most stamps show no watermark though some can be found with large letters from portions of a sheet watermark, of which three different types are known: J WATERLOW & SONS, T H SAUNDERS and ORIGINAL TURKEY MILL KENT.
2. I have examined the one recorded example of R40 at present though I am unable to illustrate it at present. It is cancelled 3/8/76.
3. The stamps listed here as perf 12-12½ are probably two separate printings and are described so by Morley but conflated here for simplicity. Perf 12½ stamps are known used in 1878. Morley suggests that the perf 12 stamps were never issued.
4. Imperforate proofs exist of the $1, $2, $4, $8, $10 and $16 in issued colours on thin paper.
5. All values except the $9 are known with a diagonal Specimen overprint, probably produced in the late 1870s. The $7 is imperf, the $8, $10, $16 and $20 are perf 10 and the other values are perf 15. The $5, $6 and $30 are not known in perf 15 without this overprint, though Morley lists the $5 and $6. He also lists shades of several values but I do not regard these as significant enough to merit separate listings.
6. The $1 perf 12½ is known on piece with a postal cancel, presumably of philatelic status.
R61/75
R64/a, R65/a and R74/a enlarged - normals on left, varieties on right
1888-89. Ship design inscribed POSTAGE at top and with blank tablet at foot, overprinted INLAND REVENUE and surcharged with face value in black. Perf 14. Watermark Crown CA. Printed (typo) by De La Rue.
R61. 1c dull purple
R62. 2c dull purple
R63. 3c dull purple
R64. 4c dull purple
a. Larger figure 4
R65. 6c dull purple
a. Straight top to figure 6
R66. 8c dull purple
R67. 10c dull purple
R68. 20c dull purple
R69. 40c dull purple
R70. 72c dull purple
R71. $1 green
R72. $2 green
R73. $3 green
R74. $4 green
a. Larger figure 4
R75. $5 green
R61. 1c dull purple
R62. 2c dull purple
R63. 3c dull purple
R64. 4c dull purple
a. Larger figure 4
R65. 6c dull purple
a. Straight top to figure 6
R66. 8c dull purple
R67. 10c dull purple
R68. 20c dull purple
R69. 40c dull purple
R70. 72c dull purple
R71. $1 green
R72. $2 green
R73. $3 green
R74. $4 green
a. Larger figure 4
R75. $5 green
Illustrated here is a hand-drawn De La Rue essay for the above issue. It features a palm tree similar to the 1869-77 issue and is executed on a sheet of tracing paper dated 19th July 1888. The tree design was rejected in favour of the Badge of the Colony key type.
R81
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R82/85 and R85b
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1889-90. Local provisional surcharges on previous issue.
a) Surcharged with figure 2 only in red (1889)
R81. 2c on 2c dull purple
b) Surcharged One Cent, with two bars cancelling original value, all in red (1890)
R82. 1c on $1 green
R83. 1c on $2 green
R84. 1c on $3 green
R85. 1c on $4 green
b. Larger figure 4
Note: R81 exists with inverted or double surcharge varieties, made for collectors. R82/85 are all recorded with double surcharge though no fiscally used examples are known.
a) Surcharged with figure 2 only in red (1889)
R81. 2c on 2c dull purple
b) Surcharged One Cent, with two bars cancelling original value, all in red (1890)
R82. 1c on $1 green
R83. 1c on $2 green
R84. 1c on $3 green
R85. 1c on $4 green
b. Larger figure 4
Note: R81 exists with inverted or double surcharge varieties, made for collectors. R82/85 are all recorded with double surcharge though no fiscally used examples are known.
R91/94
1889-1911. Ship design similar to previous issue but with large value tablet at foot and REVENUE inscription at top. Perf 14. Printed (typo) by De La Rue.
a) Wmk Crown CA (recorded usage 1889-1902)
R91. $2.40 green and violet
R92. $4.80 green and blue
R93. $9.60 green and orange
R94. $12 green and red
a) Wmk Crown CA (recorded usage 1889-1902)
R91. $2.40 green and violet
R92. $4.80 green and blue
R93. $9.60 green and orange
R94. $12 green and red
R101/107
b) Wmk Multiple Crown CA (1905-1911)
R101. $2.40 green and violet
R102. $3 purple and red on blue (1911)
R103. $4.80 green and blue
R104. $5 grey-brown and blue (1911)
R105. $12 green and red
R106. $20 green and blue-green (1911)
R107. $50 purple and red (1911)
R101. $2.40 green and violet
R102. $3 purple and red on blue (1911)
R103. $4.80 green and blue
R104. $5 grey-brown and blue (1911)
R105. $12 green and red
R106. $20 green and blue-green (1911)
R107. $50 purple and red (1911)
R103 overprinted as a postage stamp in 1983
1. The dates of issue are not known, but I presume that R101, R103 and R105 were issued in the early 1900s to replace the wmk Crown CA printings. The earliest recorded usage of R101 is with POSTAGE AND REVENUE overprint, issued in 1905 (see F251 below).
2. An issue date of 1911 for R102, R104 and R106/7 is derived from De La Rue archive specimens dated Sep 1910 ($3), Oct 1910 ($5) and Aug 1911 ($20 and $50). These were printed using a new plate with the word REVENUE in wider letters than previously.
3. All the MCA stamps appear to be on chalk-surfaced paper.
4. R105 is known postally used (presumably philatelic) dated 1894.
5. There is no reference to these issues in the Crown Agents archive, which suggests that they were not reprinted after the use of Requisition Books started in 1921. The supply evidently did not run out for many years, with R101, R103 and R107 being known used up to the 1940s.
6. R103 was overprinted I.M.O. GUYANA 1983 and issued as a postage stamp in 1983 to commemorate the 25th anniversary of the International Maritime Organisation.
2. An issue date of 1911 for R102, R104 and R106/7 is derived from De La Rue archive specimens dated Sep 1910 ($3), Oct 1910 ($5) and Aug 1911 ($20 and $50). These were printed using a new plate with the word REVENUE in wider letters than previously.
3. All the MCA stamps appear to be on chalk-surfaced paper.
4. R105 is known postally used (presumably philatelic) dated 1894.
5. There is no reference to these issues in the Crown Agents archive, which suggests that they were not reprinted after the use of Requisition Books started in 1921. The supply evidently did not run out for many years, with R101, R103 and R107 being known used up to the 1940s.
6. R103 was overprinted I.M.O. GUYANA 1983 and issued as a postage stamp in 1983 to commemorate the 25th anniversary of the International Maritime Organisation.
Unadopted King Edward VII essays
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Unadopted King George VI essays
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An unadopted essay bearing the portrait of King Edward VII and inscribed British Guiana Revenue £25 is illustrated here, along with others inscribed Postage and Postage & Revenue. Despite the inscription these were almost certainly not a proposed issue for British Guiana, but a possible key type to be used across the Colonies. The territory name British Guiana and the denomination £25 were selected to show how the widest inscriptions would fit into the design. All three are dated 16th June 1911.
At the end of 1939 the Crown Agents were asked to tender (requisition 9251/1) for a new British Guiana revenue issue in values of $2.40, $3.00, $4.80, $12, $20 and $50. De La Rue produced two different essays featuring the portrait of King George VI and inscribed REVENUE $2.40. According to the Crown Agents Requisition Books, the order was cancelled in view of the "emergency" - a euphemistic reference to the outbreak of the Second World War. Bromides of the essays are illustrated here.
At the end of 1939 the Crown Agents were asked to tender (requisition 9251/1) for a new British Guiana revenue issue in values of $2.40, $3.00, $4.80, $12, $20 and $50. De La Rue produced two different essays featuring the portrait of King George VI and inscribed REVENUE $2.40. According to the Crown Agents Requisition Books, the order was cancelled in view of the "emergency" - a euphemistic reference to the outbreak of the Second World War. Bromides of the essays are illustrated here.
R111/120 basic set showing only one type of the 25c value (R114a)
R114 (left) and R114a (right)
1975. Postage stamps of 1971 featuring flowers, now overprinted REVENUE ONLY between thin horizontal bars. Wmk Lotus blossoms. Perf 13 x 13½ (2c to 5c) or perf 13½ (others). There are two different types of the 25c value.
R111. 2c multicoloured
R112. 3c multicoloured
R113. 5c multicoloured
R114. 25c multicoloured (type I)
R114a. 25c multicoloured (type II)
R115. 40c multicoloured
R116. 50c multicoloured
R117. 60c multicoloured
R118. $1 multicoloured
R119. $2 multicoloured
R120. $5 multicoloured
Notes:
1. This set was authorised for postage and all values can be found with postal cancels.
2. Various values of this set were reissued later with additional overprints, some of which left the inscription Revenue Only uncancelled. Although these appear to be revenue stamps, no fiscally used examples have been recorded and I take them to be postal issues.
R111. 2c multicoloured
R112. 3c multicoloured
R113. 5c multicoloured
R114. 25c multicoloured (type I)
R114a. 25c multicoloured (type II)
R115. 40c multicoloured
R116. 50c multicoloured
R117. 60c multicoloured
R118. $1 multicoloured
R119. $2 multicoloured
R120. $5 multicoloured
Notes:
1. This set was authorised for postage and all values can be found with postal cancels.
2. Various values of this set were reissued later with additional overprints, some of which left the inscription Revenue Only uncancelled. Although these appear to be revenue stamps, no fiscally used examples have been recorded and I take them to be postal issues.
R121/123
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R123 proof on Bradbury Wilkinson card
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1975-88. Map of Guyana, 20 x 25½ mm. Wmk Lotus blossoms (faint on BW printing).
a) Wide figures of value, perf 11½ x 12 (printed by Bradbury Wilkinson) (1975)
R121. $10 yellow and black
R122. $20 green and black
R123. $50 red and black
a) Wide figures of value, perf 11½ x 12 (printed by Bradbury Wilkinson) (1975)
R121. $10 yellow and black
R122. $20 green and black
R123. $50 red and black
R131/143
R143 with partial Harrison imprint in margin
b) Narrow figures of value, perf 13½ x 13 (printed by Harrison) (1977)
R131. 2c grey and black
R132. 3c brown and black
R133. 5c blue and black
R134. 25c yellow and black
R135. 40c red and black
R136. 50c pale blue and black
R137. 60c brown and black
R138. $1 green and black
R139. $2 blue-green and black
R140. $5 violet and black
R141. $10 yellow and black
R142. $20 green and black
R143. $50 red and black
Notes:
1. The exact dates of issue are not known, but the Bradbury Wilkinson stamps were approved on 2 January 1975 and were presumably issued later that year.
2.The Harrison 2c to $5 stamps were proofed in August 1976 and presumably issued by the end of that year. The Harrison $10, $20 and $50 were issued later, perhaps as late as 1983, which is the earliest recorded usage.
3. Earliest recorded usage (Harrison printings): April 1979 (5c), September 1982 ($5), August 1983 ($50), November 1987 ($10) and March 1988 ($20).
4. The 2c and 3c were overprinted for postage use during the 1980s with the propaganda message Essequibo is Ours and a range of surcharged values from 10c to 2000c (ie $20). None of these has been recorded used fiscally.
R131. 2c grey and black
R132. 3c brown and black
R133. 5c blue and black
R134. 25c yellow and black
R135. 40c red and black
R136. 50c pale blue and black
R137. 60c brown and black
R138. $1 green and black
R139. $2 blue-green and black
R140. $5 violet and black
R141. $10 yellow and black
R142. $20 green and black
R143. $50 red and black
Notes:
1. The exact dates of issue are not known, but the Bradbury Wilkinson stamps were approved on 2 January 1975 and were presumably issued later that year.
2.The Harrison 2c to $5 stamps were proofed in August 1976 and presumably issued by the end of that year. The Harrison $10, $20 and $50 were issued later, perhaps as late as 1983, which is the earliest recorded usage.
3. Earliest recorded usage (Harrison printings): April 1979 (5c), September 1982 ($5), August 1983 ($50), November 1987 ($10) and March 1988 ($20).
4. The 2c and 3c were overprinted for postage use during the 1980s with the propaganda message Essequibo is Ours and a range of surcharged values from 10c to 2000c (ie $20). None of these has been recorded used fiscally.
R151/154 (R152 and R153 images from Barefoot)
c1981. Postage stamps of 1978 overprinted for revenue use in different types.
a) Overprinted REVENUE ONLY between thin horizontal bars, with new figures of value cancelling previous denomination
R151. 25c on 5c multicoloured
R152. $1 on 5c multicoloured
b) Overprinted REVENUE, with bars cancelling old value
R153. $1 on 10c multicoloured
R154. $1 on 35c multicoloured
a) Overprinted REVENUE ONLY between thin horizontal bars, with new figures of value cancelling previous denomination
R151. 25c on 5c multicoloured
R152. $1 on 5c multicoloured
b) Overprinted REVENUE, with bars cancelling old value
R153. $1 on 10c multicoloured
R154. $1 on 35c multicoloured
R161
1990. Map issue of 1975-88 (Harrison printing) surcharged in figures with a cross cancelling the original value.
R161. $300 on 60c brown and black
Recorded usage: January 1990 to May 1993.
R171/179
2000 (earliest recorded usage). Arms of Guyana. Printed by BDT International Security Printing, Dublin. No visible watermark.
a) 18 x 22½ mm, perf 13½ x 13 (2000)
R171. $1 brown
R172. $2 blue-green
R173. $5 pale blue
R174. $10 yellow-brown
R175. $20 red-orange
R176. $50 rose
R177. $300 grey
R178. $500 blue
R179. $1000 violet
a) 18 x 22½ mm, perf 13½ x 13 (2000)
R171. $1 brown
R172. $2 blue-green
R173. $5 pale blue
R174. $10 yellow-brown
R175. $20 red-orange
R176. $50 rose
R177. $300 grey
R178. $500 blue
R179. $1000 violet
R181/189
b) Format reduced to 18 x 20 mm, perf 8½, self-adhesive with deckled edges
R181. $1 brown
R182. $2 blue-green
R183. $5 pale blue
R184. $10 yellow-brown
R185. $20 red-orange
R186. $50 deep rose
R187. $300 grey
R188. $500 bright blue
R189. $1000 violet
Note: the issue date for the original printing is not known, but Zirinsky's article on this issue includes a copy of a BDT check sheet for a reprint of the $5 value (R173) in 2003. He also shows BDT counterfoils which probably relate to the self-adhesive issue, which establishes that these also were the work of BDT.
R181. $1 brown
R182. $2 blue-green
R183. $5 pale blue
R184. $10 yellow-brown
R185. $20 red-orange
R186. $50 deep rose
R187. $300 grey
R188. $500 bright blue
R189. $1000 violet
Note: the issue date for the original printing is not known, but Zirinsky's article on this issue includes a copy of a BDT check sheet for a reprint of the $5 value (R173) in 2003. He also shows BDT counterfoils which probably relate to the self-adhesive issue, which establishes that these also were the work of BDT.
Bank of Guyana commemorative issue
The two stamps illustrated here were issued in October 2015 by the Guyana Post Office to commemorate the 50th anniversary of the Bank of Guyana. The press releases at the time referred to these as revenue stamps, though the inscriptions on the stamps do not indicate this and no fiscally used examples have been recorded to date.
Revenue usage of Postage 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.
Printers: numbers F131/F282 were all printed by De La Rue. All these stamps except F217/224 were typographed, measure approximately 18 x 22 mm and are perf 14.
Printers: numbers F131/F282 were all printed by De La Rue. All these stamps except F217/224 were typographed, measure approximately 18 x 22 mm and are perf 14.
F131/133 and F171/174
1876-82. Badge of the Colony, inscribed POSTAGE at top.
a) Wmk Crown CC (1876-79)
F131. 12c pale violet
F132. 24c emerald-green
F133. 48c red-brown
b) Wmk Crown CA (1882)
F171. 2c orange
F172. 4c blue
F173. 6c brown
F174. 8c rose
Note: stamps in similar type but overprinted Inland Revenue and surcharged are listed in this catalogue as Revenue stamps (see R61/85). Stanley Gibbons lists these as postage stamps (SG175/192 and SG207/210)
a) Wmk Crown CC (1876-79)
F131. 12c pale violet
F132. 24c emerald-green
F133. 48c red-brown
b) Wmk Crown CA (1882)
F171. 2c orange
F172. 4c blue
F173. 6c brown
F174. 8c rose
Note: stamps in similar type but overprinted Inland Revenue and surcharged are listed in this catalogue as Revenue stamps (see R61/85). Stanley Gibbons lists these as postage stamps (SG175/192 and SG207/210)
F193/206 and F213
F205 with variety wmk reversed
1889-91. New Badge of the Colony type with large value tablet at foot, inscribed POSTAGE & REVENUE at top. Watermark Crown CA.
a) Original colours (1889)
F193. 1c dull purple and slate-grey
F194. 2c dull purple and orange
F195. 4c dull purple and ultramarine
F196. 4c dull purple and cobalt
F197. 6c dull purple and brown
F198. 6c dull purple and maroon
F200. 12c dull purple and bright purple
F200a. 12c dull purple and mauve
F201. 24c dull purple and green
F202. 48c dull purple and orange-red
F203. 72c dull purple and red-brown
F204. 72c dull purple and yellow-brown
F205. 96c dull purple and carmine
F206. 96c dull purple and rosine
b) Colour changed (1890)
F213. 1c sea-green
Notes:
1. F205 is known (fiscally used) with variety watermark reversed as illustrated here.
2. For similar stamps but with the colours changed again, see F233/238. For the same design but watermark Multiple Crown CA, see F240/250 and F253/257.
a) Original colours (1889)
F193. 1c dull purple and slate-grey
F194. 2c dull purple and orange
F195. 4c dull purple and ultramarine
F196. 4c dull purple and cobalt
F197. 6c dull purple and brown
F198. 6c dull purple and maroon
F200. 12c dull purple and bright purple
F200a. 12c dull purple and mauve
F201. 24c dull purple and green
F202. 48c dull purple and orange-red
F203. 72c dull purple and red-brown
F204. 72c dull purple and yellow-brown
F205. 96c dull purple and carmine
F206. 96c dull purple and rosine
b) Colour changed (1890)
F213. 1c sea-green
Notes:
1. F205 is known (fiscally used) with variety watermark reversed as illustrated here.
2. For similar stamps but with the colours changed again, see F233/238. For the same design but watermark Multiple Crown CA, see F240/250 and F253/257.
F222, F217/8, F224
1898-99. Queen Victoria's Diamond Jubilee. Printed (recess) by De La Rue. Perf 14. Wmk Crown CC (sideways on horizontal stamps). F222/4 are surcharges on the original issue.
F217. 2c brown and indigo
F218. 2c brown and blue
F222. 2c on 5c deep green and sepia
F224. 2c on 15c red-brown and blue
F217. 2c brown and indigo
F218. 2c brown and blue
F222. 2c on 5c deep green and sepia
F224. 2c on 15c red-brown and blue
F233/238
1900-10. As 1889-91 but colours again changed and new 60c value added. Ordinary paper (1c to 60c) or chalk-surfaced paper (72c, 96c and $2.40). The $2.40 value (F251) is the revenue high value R101 overprinted POSTAGE AND REVENUE in bold black capitals.
a) Wmk Crown CA (1900-03)
F233. 1c grey-green (1902)
F234. 2c dull purple and carmine
F235. 2c purple and black on red (1901)
F236. 6c grey-black and ultramarine (1902)
F237. 48c grey and purple-brown
a. Brownish grey and brown
F238. 60c green and rosine (1903)
a) Wmk Crown CA (1900-03)
F233. 1c grey-green (1902)
F234. 2c dull purple and carmine
F235. 2c purple and black on red (1901)
F236. 6c grey-black and ultramarine (1902)
F237. 48c grey and purple-brown
a. Brownish grey and brown
F238. 60c green and rosine (1903)
F245/251 including 'a' numbers
b) Wmk Multiple Crown CA (1905-07)
F245. 12c dull and bright purple
F246. 24c dull purple and green (1906)
a. Chalk-surfaced paper
F247. 48c grey and purple-brown
a. Chalk-surfaced paper
F248. 60c green and rosine
a. Chalk-surfaced paper
F249. 72c purple and orange-brown (1907)
F250. 96c black and vermilion on yellow
F251. $2.40 green and violet
F245. 12c dull and bright purple
F246. 24c dull purple and green (1906)
a. Chalk-surfaced paper
F247. 48c grey and purple-brown
a. Chalk-surfaced paper
F248. 60c green and rosine
a. Chalk-surfaced paper
F249. 72c purple and orange-brown (1907)
F250. 96c black and vermilion on yellow
F251. $2.40 green and violet
F253/a, F256/257
F253/a enlarged to show differences
c) Wmk Multiple Crown CA, colours changed (1907-10)
F253. 2c rose-red
a. Redrawn (1910)
F256. 6c grey and black
F257. 12c orange and mauve
Note: the most obvious difference between F253 and F253a is in the value tablet as illustrated here.
F253. 2c rose-red
a. Redrawn (1910)
F256. 6c grey and black
F257. 12c orange and mauve
Note: the most obvious difference between F253 and F253a is in the value tablet as illustrated here.
F259/269c
1913-27. New Badge type incorporating the portrait of King George V.
a) Wmk Multiple Crown CA (1913-21)
F259. 1c yellow-green
F260. 2c carmine
a. Scarlet (1916)
F261. 4c brown and bright purple (1914)
F263. 6c grey and black
F264. 12c orange and violet
F265. 24c dull purple and green (1915)
F266. 48c grey and purple-brown (1914)
F269a. 96c black and vermilion on yellow (white back) (1913)
c. On pale yellow (1921)
a) Wmk Multiple Crown CA (1913-21)
F259. 1c yellow-green
F260. 2c carmine
a. Scarlet (1916)
F261. 4c brown and bright purple (1914)
F263. 6c grey and black
F264. 12c orange and violet
F265. 24c dull purple and green (1915)
F266. 48c grey and purple-brown (1914)
F269a. 96c black and vermilion on yellow (white back) (1913)
c. On pale yellow (1921)
F272/282
b) Wmk Multiple Script CA (1921-27)
F272. 1c green
F274. 2c bright violet (1923)
F275. 4c brown and bright purple (1922)
F276. 6c bright blue (1922)
F277. 12c orange and violet (1922)
F278. 24c dull purple and green
F279. 48c black and purple (1926)
F280. 60c green and rosine (1926)
F281. 72c dull purple and orange-brown (1923)
F282. 96c black and red on yellow (1927)
F272. 1c green
F274. 2c bright violet (1923)
F275. 4c brown and bright purple (1922)
F276. 6c bright blue (1922)
F277. 12c orange and violet (1922)
F278. 24c dull purple and green
F279. 48c black and purple (1926)
F280. 60c green and rosine (1926)
F281. 72c dull purple and orange-brown (1923)
F282. 96c black and red on yellow (1927)
F283/287
1931. Centenary of Union. Printed (recess) by Waterlow. Perf 12½. Wmk Mult Script CA.
F283. 1c emerald-green
F284. 2c brown
F285. 4c carmine
F286. 6c blue
F287. $1 violet
F283. 1c emerald-green
F284. 2c brown
F285. 4c carmine
F286. 6c blue
F287. $1 violet
F288/300
F290 and F290b
1934-51. Pictorial issue featuring the portrait of King George V (except 3c, 12c, 48c and 72c without portrait). Printed (recess) by Waterlow. Perf 12½. Wmk Multiple Script CA (sideways on horiz designs).
F288. 1c green
F290. 3c scarlet
b. Perf 13 x 14 (1949)
F291. 4c slate-violet
F292. 6c deep ultramarine
F293. 12c red-orange
F294. 24c purple
F295. 48c black
F296. 50c green
F298. 72c purple
F300. $1 bright violet
Note: the 3c and 12c values of this set are known with a bogus overprint in black reading Marine Detatchment (sic). For illustration see below F308/319.
F288. 1c green
F290. 3c scarlet
b. Perf 13 x 14 (1949)
F291. 4c slate-violet
F292. 6c deep ultramarine
F293. 12c red-orange
F294. 24c purple
F295. 48c black
F296. 50c green
F298. 72c purple
F300. $1 bright violet
Note: the 3c and 12c values of this set are known with a bogus overprint in black reading Marine Detatchment (sic). For illustration see below F308/319.
F302/304 (no high-resolution image available for F302/3)
1935. Silver Jubilee. Printed (recess) by De La Rue. Perf 13½ x 14. Wmk Mult Script CA.
F302. 6c brown and deep blue
F303. 12c green and indigo
F304. 24c slate and purple
F302. 6c brown and deep blue
F303. 12c green and indigo
F304. 24c slate and purple
F305/306
1937. Coronation. Printed (recess) by De La Rue. Perf 14. Wmk Multiple Script CA.
F305. 2c yellow-brown
F306. 4c grey-black
F305. 2c yellow-brown
F306. 4c grey-black
F308/319 including 'a' numbers
F317 with bogus overprint (see footnote)
1938-52. New issue similar to F288/300 but featuring the portrait of King George VI (except 48c and 96c). Printed (recess) by Waterlow. Perf 12½. Wmk Multiple Script CA.
F308. 1c yellow-green
F309. 2c slate-violet
F310. 4c scarlet and black
b. Perf 13 x 14 (1952)
F311. 6c deep ultramarine
F312. 24c blue-green
a. Wmk sideways
F313. 36c bright violet
F314. 48c orange
F315. 60c red-brown
F316. 96c purple
a. Perf 12½ x 13½ (1944)
F317. $1 bright violet
F319. $3 red-brown
Note: the 1c, 2c, 6c, 36c and $1 values of this set are known with a bogus overprint in red reading Marine Detatchment (sic) as illustrated here.
F308. 1c yellow-green
F309. 2c slate-violet
F310. 4c scarlet and black
b. Perf 13 x 14 (1952)
F311. 6c deep ultramarine
F312. 24c blue-green
a. Wmk sideways
F313. 36c bright violet
F314. 48c orange
F315. 60c red-brown
F316. 96c purple
a. Perf 12½ x 13½ (1944)
F317. $1 bright violet
F319. $3 red-brown
Note: the 1c, 2c, 6c, 36c and $1 values of this set are known with a bogus overprint in red reading Marine Detatchment (sic) as illustrated here.
F332/343 including 'a' numbers
1954-63. New pictorial issue with portrait of Queen Elizabeth II. Printed (recess, $1 centre litho) by Waterlow. Perf 12½ x 13 (horiz designs) or perf 13 (vertical). Wmk Mult Script CA.
F332. 2c myrtle-green
F333. 3c brown-olive and red-brown
F334. 4c violet
F335. 5c scarlet and black
F336. 12c black and reddish brown
a. Black and light brown (1956)
F339. 24c black and brownish orange
a. Black and orange (1956)
F341. 48c ultramarine and brown-lake
F343. $1 pink, yellow, green and black
Note: the contract for printing these stamps was transferred in 1961 to De La Rue, but as yet I have not seen any fiscally used examples of the DLR printings.
F332. 2c myrtle-green
F333. 3c brown-olive and red-brown
F334. 4c violet
F335. 5c scarlet and black
F336. 12c black and reddish brown
a. Black and light brown (1956)
F339. 24c black and brownish orange
a. Black and orange (1956)
F341. 48c ultramarine and brown-lake
F343. $1 pink, yellow, green and black
Note: the contract for printing these stamps was transferred in 1961 to De La Rue, but as yet I have not seen any fiscally used examples of the DLR printings.
F360
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F370
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1963. Change to watermark Multiple St Edward's Crown CA. Printed by De La Rue.
F360. 24c black and bright orange
1965. ITU Centenary.
F370. 5c emerald and yellow-olive
F360. 24c black and bright orange
1965. ITU Centenary.
F370. 5c emerald and yellow-olive
F499, F556, F2635a
1969-71. Animals of Guyana. Perf 14 x 14½. Wmk Multiple Lotus Blossoms.
F499. $5 multicoloured
1971-76. Flowering plants. Perf 13½. Wmk Multiple Lotus Blossoms.
F556. $5 multicoloured
1993. Flowering plants issue surcharged, with bars cancelling original figures of value.
F2635a. $20 on 5c multicoloured
F499. $5 multicoloured
1971-76. Flowering plants. Perf 13½. Wmk Multiple Lotus Blossoms.
F556. $5 multicoloured
1993. Flowering plants issue surcharged, with bars cancelling original figures of value.
F2635a. $20 on 5c multicoloured
Summary Jurisdiction
J1/8
Waterlow value tablet proofs for all seven values of the original perf 12½ issue
1866-91 (recorded usage). Allegorical figure of Justice, 32 x 40 mm. No watermark. Printed by Waterlow. Various perfs.
a) Perf 12½ (1866-91)
J1. 12c orange
J2. 16c green
J3. 24c black
J4. 48c deep violet
J5. 48c rose
J6. 60c blue
J7. 72c red-orange
J8. 96c dull lilac
a) Perf 12½ (1866-91)
J1. 12c orange
J2. 16c green
J3. 24c black
J4. 48c deep violet
J5. 48c rose
J6. 60c blue
J7. 72c red-orange
J8. 96c dull lilac
J11/16
b) Perf 10 (1871-75)
J11. 12c orange
J12. 16c green
J13. 24c black
J14. 48c deep violet
J15. 60c greenish blue
J16. 72c red-orange
J11. 12c orange
J12. 16c green
J13. 24c black
J14. 48c deep violet
J15. 60c greenish blue
J16. 72c red-orange
J21/26 plus specimens (see note 2)
c) Perf 15 (1877-85)
J21. 12c orange
J23. 24c black
J24. 48c rose
J25. 60c blue
J26. 72c red-orange
Notes:
1. Imperforate proofs exist of the 24c, 60c and 72c in issued colours on thin paper or card.
2. J21 and J23 are known with a diagonal Specimen overprint in seriffed capitals (in red on 24c), probably produced in the late 1870s.
J21. 12c orange
J23. 24c black
J24. 48c rose
J25. 60c blue
J26. 72c red-orange
Notes:
1. Imperforate proofs exist of the 24c, 60c and 72c in issued colours on thin paper or card.
2. J21 and J23 are known with a diagonal Specimen overprint in seriffed capitals (in red on 24c), probably produced in the late 1870s.
J34/37
1882-1919 (recorded usage). Change to watermark Crown CC.
a) Perf 12 (1882-1901)
J34. 48c carmine
J36. 60c blue
J37. 72c red-orange
a) Perf 12 (1882-1901)
J34. 48c carmine
J36. 60c blue
J37. 72c red-orange
J41/49 including J44a
b) Perf 14 (1886-1919)
J41. 12c orange
J42. 16c green
J43. 24c black
J44. 48c carmine
a. Watermark inverted
J45. 50c chocolate
J46. 60c blue
J47. 72c red-orange
J48. 96c grey
J49. $1 yellow
Notes:
1. Morley lists J34/37 and J41/47 as having been printed on bleuté (ie blued) paper as well as white, though the blue tinge to the paper is faint and does not merit a separate listing in my view. I have seen a few examples of J44 and J47 on blued paper and J34 only on blued paper, otherwise all the Crown CC issue (both perfs) on white paper only.
2. No used examples of J49 are recorded and it is possible that this value was never issued.
J41. 12c orange
J42. 16c green
J43. 24c black
J44. 48c carmine
a. Watermark inverted
J45. 50c chocolate
J46. 60c blue
J47. 72c red-orange
J48. 96c grey
J49. $1 yellow
Notes:
1. Morley lists J34/37 and J41/47 as having been printed on bleuté (ie blued) paper as well as white, though the blue tinge to the paper is faint and does not merit a separate listing in my view. I have seen a few examples of J44 and J47 on blued paper and J34 only on blued paper, otherwise all the Crown CC issue (both perfs) on white paper only.
2. No used examples of J49 are recorded and it is possible that this value was never issued.
J51/54
1887. Previous issue surcharged Provisional 1887, with new face value in centre. Perf 14.
J51. 12c on 24c black (surch in red)
J52. 25c on 72c orange
J53. 50c on 60c blue (surch in red)
J54. 50c on 60c blue (surch in black)
Note: no used examples of J51/54 are recorded and it seems likely they were never issued.
J51. 12c on 24c black (surch in red)
J52. 25c on 72c orange
J53. 50c on 60c blue (surch in red)
J54. 50c on 60c blue (surch in black)
Note: no used examples of J51/54 are recorded and it seems likely they were never issued.
Two examples of J61 showing the surcharge placed low or high on the stamp
1894-98 (recorded usage). J21. No watermark. Perf 15.
J61. 50c on 12c orange
J61. 50c on 12c orange
