Revenue Reverend
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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
See also general acknowledgments on the main West Indies page.

​
​Currency
  • 100 cents = 1 British Guiana (later Guyanese) dollar

Airport Tax
Picture
A1
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.

  A1. $4000 multicoloured

The total ticket price of $4000 comprised $2500 for Travel Tax and $1500 for Airport Security.

Entertainment Duty
Picture
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.


Excise on Matches
Picture
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.

Impressed revenue stamps
Note: for impressed stamps inscribed Commission see under Postal Order poundage
Picture
Z2 plus 24c proof in vermilion
Picture
First set of handpainted essays - dated 19th July 1888
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.
Picture
Second set of handpainted essays - dated 14th September 1888
Picture
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.

Picture
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

Labels
Picture
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.
Picture
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.

Medicine Duty
Picture
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.

National Insurance
Picture
In 1969 Messrs Harrison and Sons were commissioned (Requisition 9/19894/1) to produce a set of National Insurance stamps in the design shown here.  The sheet size was 200 and each stamp showed the class of national insurance contribution as well as the face value.  All stamps have inscriptions in black and background colours as indicated below.

The initial issue consisted of six values / classes: $1.15 (I) yellow, $1.90 (II) blue, $2.60 (III) claret, $3.40 (IV) grey-blue, $4.10 (V) mauve, 50c (X) grey.

The $1.15 was reprinted around 1970 (Requisition 9/41569/1).

The Crown Agents archive in the British Library includes two more sets of proofs in the same design, dated between June and October 1980.  These apparently relate to two new issues, one similar to the 1969 set and one identical but incorporating a capital S in the design.  The values and classes are as follows:
​
  • Without letter S: $1.80 (I) yellow, $3.00 (II) blue, $4.20 (III) claret, $5.40 (IV) grey-blue, $6.60 (V) mauve, $7.80 (VI) ultramarine, $9.00 (VII) green, $10.20 (VIII) grey-brown, $11.40 (IX) light blue, $12.60 (X) purple plus 50c (XI) grey
  • With letter S: $1.60 (I) orange, $2.60 (II) dull blue, $3.70 (III) grey-green, $4.70 (IV) brown, $5.80 (V) deep green, $6.80 (VI) pink, $7.90 (VII) deep blue, $8.90 (VIII) yellow, $10.00 (IX) pale blue, $11.00 (X) rose

No examples of these stamps are known to have survived.  I would be very interested to hear from any reader who can supply a scan of these issues.

Postal Order poundage
Picture
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.
Picture
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.
Picture
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

Revenue
Picture
R1/15
PictureWaterlow 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

Picture
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

Picture
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.
Picture
R61/75
PictureR64/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

Picture

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.

Picture
R81
Picture
R82/85 and R85b
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.
Picture
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
Picture
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)
PictureR103 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.

Picture
Unadopted King Edward VII essays
Picture
Unadopted King George VI essays
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.
Picture
R111/120 basic set showing only one type of the 25c value (R114a)
PictureR114 (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.

Picture
R121/123
Picture
R123 proof on Bradbury Wilkinson card
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
Picture
R131/143
PictureR143 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. 

Picture
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
PictureR161

​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.

Picture
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
Picture
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.
Picture
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.
Picture
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)
Picture
F193/206 and F213
PictureF205 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.

Picture
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
Picture
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)
Picture
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
Picture
F253/a, F256/257
PictureF253/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.


Picture
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)
Picture
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)
Picture
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
Picture
F288/300
PictureF290 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.

Picture
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
Picture
F305/306
1937.  Coronation.  Printed (recess) by De La Rue.  Perf 14.  Wmk Multiple Script CA.
​
  F305. 2c yellow-brown
  F306. 4c grey-black
Picture
F308/319 including 'a' numbers
PictureF317 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.

Picture
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.
Picture
F360
Picture
F370
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
Picture
F499, F556, F999
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

1980s.  Flowering plants issue surcharged, with bars cancelling original figures of value.
  F999. $20 on 5c multicoloured

Note: I have not been able to find F999 in the postage stamp catalogue and it may be a dedicated revenue issue though there is no inscription to indicate this.  There have been many provisional surcharges on modern Guyana stamps, some of which may have been used for revenue purposes, but as yet I have seen no examples with fiscal cancels.

Summary Jurisdiction
Picture
J1/8
PictureWaterlow 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

Picture
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
Picture
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.
Picture
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
Picture
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.
Picture
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.
Picture
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

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