Revenue Reverend
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Burma / Myanmar

Chapter overview
  • ​Agreement (catalogue numbers prefixed G)
  • Airport Tax (catalogue numbers prefixed A)
  • Broker's Note (catalogue numbers prefixed B)
  • Commercial Tax (catalogue numbers prefixed D)
  • Court Fee (catalogue numbers prefixed C)
  • Education Tax (catalogue numbers prefixed E)
  • Excise (Match / Tobacco / Alcohol) Tax (catalogue numbers prefixed X)
  • Foreign Bill (catalogue numbers prefixed F)
  • High Court Advocate (catalogue numbers prefixed H)
  • Insurance (catalogue numbers prefixed I)
  • Labels (catalogue numbers prefixed L)
  • Notarial (catalogue numbers prefixed N)
  • Postal Order poundage
  • Revenue stamps (catalogue numbers prefixed R)
  • Revenue use of Postage stamps (catalogue numbers prefixed P)
  • Savings stamps (catalogue numbers prefixed W)
  • Share Transfer (catalogue numbers prefixed Q)
  • Special Adhesive (catalogue numbers prefixed S)
  • Telegraph (catalogue numbers prefixed T)
  • Japanese and Thai Occupation (catalogue numbers prefixed J or PJ)

Note: unoverprinted Indian revenues were used in Burma prior to the introduction of these issues, and can be distinguished only by the cancels.

Acknowledgments for the Burma section can be found at the foot of this page.

Burma stamp paper (including Japanese Occupation stamp paper) is listed on a separate page here.

Federated Shan States stamps are listed under Court Fee (see C1 and C61), and Kawthoolei (Karen State) is listed under Revenue (see R1).  Thai Occupation of Shan States stamps are listed under Japanese and Thai Occupation (see J101ff).

Currency
  • (1800s) 16 annas = 1 rupee (12 pies = 1 anna)
  • (1942 Japanese Occupation) 100 cents = 1 rupee
  • (1944 Thai Occupation) 100 satang = 1 baht
  • (1945) 16 annas = 1 rupee
  • (1953) 100 pyas = 1 kyat

Printers
Unless otherwise stated, all issues prior to 1974 were printed (offset-litho) by Security Printing Press, Nasik, India.  Subsequent issues have probably been produced (lithography or photogravure) by the Myanmar Security Printing Works (SPW) at Wazi.

Agreement
Picture
G11/12
2013 (first reported).  Chinthe key type, inscribed Republic of the Union of Myanmar.  No wmk.  Perf 14.

  G11. 500k grey-green, violet and black
  G12. 800k blue, claret and black

Airport Tax

 

Picture
A1
c1980.  Inscribed Airport Terminal Tax Levied by the Socialist Republic of the Union of Burma.  77 x 50 mm.  Imperf.  No watermark.  Denominated in kyats.  Security number printed at top in black.

  A1. 15k black on pale pink



 

Picture
A7/8
1993 (first recorded usage).  Inscribed Passenger Service Charge Levied by Department of Civil Aviation.  75 x 53-56 mm.  Imperf.  No watermark.  Denominated in US dollars (A8) or in kyats (A6), with A7 surcharged (in violet) in US dollars.  Security number printed at top in black.

  [A6. 50k black on pink]
  A7. $6 on 50k black on pink
  A8. $6 black on pink

Note: A6 has not been recorded without surcharge but I presume it must exist.




1994 - 2010 (recorded usage).  Outline of a large numeral (1, 2 or 3) against background of mesh.  Approx 90 x 60 mm.  Imperf.  No watermark.  Denominated in Burmese currency (A13) or in US dollars, with A12 surcharged (in violet) in US dollars.  Security number printed at right in green (A17) or black (others).
Picture
A11/13
a) Top line of inscription (value) in bold sans-serif font 

  [A10. $6 black and pink (outline numeral 2)]
  A11. $6 black and pink (outline numeral 3)
  A12. $10 on $6 black and pink (outline numeral 2)
  A13. 50k black and blue (outline numeral 3)

Notes:
1. A10 has not been recorded without USD10 surcharge but I presume it must exist.
2. Recorded usage: A11 (either 1993 or 1998), A13 (Dec 1994).
Picture
A16/17
b) Top line of inscription (value) in seriffed font similar to the other lines

  A16. $10 black and scarlet (outline numeral 1)
  A17. $10 black and carmine (outline numeral 2)

Note: the date of issue is unknown but an example of A16 was issued to a traveller in 2010.
Picture
A21
2010 (recorded usage).  New type inscribed Yangon International Airport Passenger Service Charge.  Imperf.  No watermark.  Value in US dollars.  Security number at top right in black, with date of issue at top left in red.  Diagonally printed security background of multiple YIA.

  A21. $10 black on blue

Broker's Note
Picture
B1, B6, B11, B21
​1937. King George V issue of India overprinted BURMA.
  B1. 2a green and blue

​1948. Chinthe key type inscribed in English only at top and bottom.  Wmk Multiple Elephant Heads (sideways).  Perf 14.  Denominated in annas and rupees.
  B6. 2a blue and black

1953. Chinthe key type inscribed in Burmese and English at top and bottom, with value in decimal currency.  Wmk Multiple Elephant Heads (sideways).  Perf 14.
  B11. 13p blue and black
​
c2000.  New Chinthe key type, inscribed UNION OF MYANMAR.  Typo.  No wmk.  Perf 14.
  B21. 10k purple-brown and black

Note: in their list of 'Adhesive Revenues Reported But Not Seen' (p49), Davis & Meech list a 50p, 1k and 10k in a new vertical Chinthe format.  That 10k may well be B21, but the other two values have yet to surface.

Commercial Tax
Picture
D1/7
PictureD6a
2014-17 (see notes).  Symbols of agriculture and industry.  15 x 20 mm.  Self-adhesive.  Imperforate with rounded corners.  Each value with a different patterned security background.  Security number (9 digits prefixed by letter) in black at the foot of each stamp.  Printed in panes of 100 (10x10).

​a) Narrow seriffed figures of value, security number prefixed A
​  D1. 50k black, green and blue
  D2. 100k black, purple and orange
  D3. 200k black, grey and greenish blue
  D4. 500k black, violet and greenish blue
  D5. 1000k black, yellow-green and blue-green
  D6. 5000k black, bright blue and lilac
   a. Security number prefixed B (2015)
  D7. 10000k black, purple and blue

Picture
D11/16
b) Bold sans-serif figures of value, security number prefixed C (2016-17)
​  D11. 50k black, green and blue
  D12. 100k black, purple and orange
  D13. 200k black, grey and greenish blue
  D14. 500k black, violet and greenish blue
  D15. 1000k black, yellow-green and blue-green

  D16. 5000k black, bright blue and lilac

​Notes:
1. The date of issue for D1/7 was published in a Facebook post by Toe Kyaw Kyar, who said that the stamps were used from 1st November 2014.  He also identified the badge in the centre of the design as being the logo of the Internal Revenue Department of Myanmar.  
2. D6a is known used only in June 2015.
3. The issue date for D11/16 is not known but the 100k and 5000k were first recorded in 2016 and the other values in 2017.
Picture
D21/24 and D31/33
2019 (earliest recorded usage).  Similar to previous types but Commercial Tax in mixed case and currency shown as Ks instead of KYATS.  Inscriptions in yellow.

​a) Central symbol in blue, red, black and yellow, security numbers with various prefix letters
  D21. 100k violet and blue
  D22. 200k salmon and blue
  D23. 500k pale rose
​  D24. 1000k light blue


b) Central symbol in carmine and violet, scannable QR security code at foot
  D31. 100k blue and lilac
  D32. 200k salmon and deep blue
  D33. 500k pale green and dull blue


Note: D21/22 are known with a security overprint or cancel reading SB applied by Seasons Bakery Yangon.

Consular
PictureConsular fantasy

​No Consular stamps are recorded for Burma.  Illustrated here is a 1948 Independence adhesive with a handstamp reading 5/- Consular Service.  The same handstamp can be found on postally used King George VI stamps of Ceylon and is certainly bogus or at best a fantasy.


Court Fee

 

Picture
C1
1932 (recorded usage).  King George V issue of India overprinted FEDERATED SHAN STATES.  Wmk Multiple Stars.

  C1. 8a brown-purple

Picture
C11/21
1936 (earliest recorded usage). King George V issue of India overprinted BURMA.

  C11. 1a brown-purple
  C12. 4a brown-purple
  C13. 6a brown-purple
  C14. 8a brown-purple
  C15. 12a brown-purple
  C16. 1r brown-purple
  C17. 2r brown-purple
  C18. 3r brown-purple
  C19. 4r brown-purple
  C20. 5r brown-purple
  C21. 6r brown-purple

Note: the 1r2a value also exists but only with MILY ADMN overprint (see C43).
 

 

Picture
    
A new type inscribed Burma Court Fee and bearing the portrait of King Edward VIII was prepared in 1936 but not issued.  A photographic essay denominated 12 annas is illustrated here.


 

Picture
C31/36
1938. King George VI issue of India overprinted BURMA.

  C31. 1a brown-purple
  C32. 4a brown-purple
  C33. 8a brown-purple
  C34. 1r brown-purple
  C35. 2r brown-purple
  C36. 4r brown-purple

Notes:

1. The 3r value also exists but only with MILY ADMN overprint (see C45).
2. Davis' Addenda (Fantail 3) mentions an 8-anna stamp of this set overprinted with the Royal Cypher in scarlet.  I believe this should refer to a stamp paper rather than an adhesive stamp, even though that paper is already listed in Davis & Meech's book (see Z81 in this catalogue).
Picture

​Note: the 1a and 4a values of the above issue are recorded with a Peacock overprint similar to that used on Japanese Occupation postage stamps, as illustrated at left.  Such overprints on postage stamps have been extensively forged, and these overprinted Court Fee stamps should be regarded with suspicion pending further research.

Court Fee stamps issued under Japanese Occupation are listed at the foot of this page
Picture
C40/45
1945. Pre-Occupation issues further overprinted MILY ADMN.  Portrait of King George V (1r2a) or King George VI (others).

  C40. 4a brown-purple
  C41. 8a brown-purple
  C42. 1r brown-purple
  C43. 1r2a brown-purple (King George V)
  C44. 2r brown-purple
  C45. 3r brown-purple

 
Picture
C51/60
1946 (earliest recorded usage). New design featuring chinthe, inscribed in English only at top.  76 x 25 mm.  Wmk Multiple Elephant Heads.  Perf 14 x 12.  Denominated in annas and rupees.

  C51. 1a brown-purple
  C52. 4a brown-purple
  C53. 8a brown-purple
  C54. 12a brown-purple
  C55. 1r blue-green
  C56. 2r blue-green
  C57. 3r blue-green
  C58. 4r blue-green
  C59. 5r blue-green
  C60. 6r blue-green
Picture
Note: examples of the 1946 Court Fee stamps have been offered on eBay with Burmese overprints as illustrated at left.  The upper type of overprint appears on the 12a, 1r and 3r values, and the lower on the 1r only.
​
The stamps were described as Shan States provisionals but the purple text seems rather to be a Mandalay cancel.

 

Picture
C61
1952.  Overprinted FEDERATED SHAN STATES.

  C61. 12a brown-purple

 

Picture
C71
1953. As 1948 issue but with inscription at top in Burmese, and value in decimal currency.  Wmk Multiple Elephant Heads.  Perf 14 x 12.

  C71. 1k deep blue




c1975. New chinthe type with right-hand value tablet in English otherwise inscribed in Burmese only.  80 x 21 mm.
  Whole stamp printed in a single colour.  Top line of inscription reads 'Socialist Republic of the Union of Burma / Myanmar'.  No watermark.  Two printings distinguished by perf.

Picture
C81/85
a) Perf 13½
  C81. 50p lake-brown
  C82. 75p brown
  C83. 1k turquoise-blue
  C84. 3k blue
  C85. 5k
lilac 
Picture
C71/75
b) Perf 14½ x 14
  C91. 25p vermilion
  C92. 50p lake-brown
  C93. 75p brown
  C94. 1k turquoise-blue
  C95. 5k mauve




c1990. Similar type but inscriptions now in black, and 'Socialist Republic' removed from country name.  No wmk.  Ornate engine-turned pattern in value tablets.  Two different perforations.
Picture
C101/106
a) Perf 13½
  C101. 50p black and lake-brown
  C102. 75p black and deep brown
  C103. 1k black and turquoise-green
  C104. 2k black and bright green
  C105. 3k black and dull blue
  C106. 5k black and violet
 
Picture
C111/118 and C118a

 

Picture
Detail of C118 (top) and C118a (below) showing value tablets
b) Perf 14½ x 14
  C111.
50p black and lake-brown
  C112. 1k black and turquoise-green
  C113. 2k black and bright green
  C114. 3k black and dull blue
  C115. 5k black and violet
  C116. 50k black, yellow and brown

  C117. 100k black, grey-green and purple
  C118. 500k black, bright green, red-brown and bistre (ornate pattern in value tablets)
   a. Simpler wavy-line pattern in value tablets


Notes:
1. According to Davis & Meech, the perf 13½ stamps were printed in photogravure and the perf 14½ x 14 stamps in lithography on glazed paper.
2. The 1k (either C103 or C112) is known postally used (see Mickey p23).



c1995-2006.  Similar type but with inscriptions enlarged and now printed in same colour as chinthe.  No wmk.  Perf 14.  Glazed paper.  Sheets of 30 (10 rows of 3).

Picture
C101/102
a) Ornate engine-turned pattern in value tablets
  C121. 3k blue and pale blue
  C122. 5k violet and slate-violet 
Picture
C131/137

 

Picture
Detail of C121 (top) and C134 (below) showing value tablets
b) Wavy-line pattern in value tablets
  C131. 50p orange-red and yellow-brown
  C132. 1k dull green and greenish blue
  C133. 2k greenish blue and olive-green
  C134. 3k ultramarine and blue
  C135. 4k red-brown and carmine-pink (2006)
  C136.
5k violet and slate-violet
  C137. 6k orange-brown and bright yellow-green

Notes:
1. The value is in larger font on the 4k and 6k than the other stamps of this set.
2. The 5k is known postally used (see Mickey p17).
3. The 4k was a late addition to the series.  The exact date of issue is unknown but it was recorded as a new issue by Mickey (p48) in 2006. 

Picture
C140/151
c2010. Similar to c1990 issue with central inscription in small black letters, but country name now shown (in Burmese) as Republic of the Union of Myanmar.  No wmk.  Perf 14½ x 14.  Wavy-line pattern in value tablets.

  C140. 50k black, pink and greenish blue
  C141. 100k black, brown-orange and violet-blue
  C142. 150k black, blue and blue-green
  C143. 200k black, violet and red-brown
  C144. 300k black, brown and violet
  C145. 400k black, olive-green, red-brown and vermilion
  C146. 500k black, olive-yellow, blue and magenta
  C147. 600k black, lilac, brown and slate
  C148. 800k black, brick-red, claret and green
  C149. 1000k black, indigo, green, and yellow-brown

  C150. 2500k black, yellow-brown and reddish violet
  C151. 5000k black, claret and deep green

Note: C150 was listed on eBay as a new value in 2012 and C151 in 2015.  C140 was first discovered in 2017 but may have been listed earlier.

Education
Picture
E1/8
1995-2007.  Perf 14.  No watermark.  Inscriptions in black.

  E1. 5k purple-brown and blue-green
  E2. 10k bright green and purple-brown
  E3. 20k sepia and blue
  E4. 50k pale blue and pink
  E5. 100k magenta and orange
  E6. 200k lake-brown and orange-brown
  E7. 400k greenish blue and ultramarine
  E8. 700k claret and olive

Notes:
1. The 10k and 20k are known postally used (see Mickey p17).
2. The 400k and 700k are late additions to the set.  The 400k was first recorded in January 2005 by Davis (Fantail 3).  The 700k was first recorded in 2010.

Excise (Match / Tobacco / Alcohol) Tax
Picture
X1
c1940. Inscribed in English.  Peacock design with imperial crown at sides.  One gross (=144) of boxes, each of 60 matches maximum.  101 x 9½ mm.  Imperf.  No wmk.

  X1. 1r8a brown
Picture
X11 (image from A2-K2 and Warren)
c1943.  Stylised peacocks, inscribed Burma Revenue Department in Burmese.  One gross (=144) of boxes, each of 60 matches maximum.  100 x 9 mm.  Imperf.  No wmk.  Sheets of at least 24 (2 columns of 12 rows).

  X11. 1r50c sepia

Note: the details of this issue are taken from A2-K2 and Warren's article (for full details see Acknowledgments section below).
Picture
X21/29 (images from Warren, A2-K2, Khine and Sher)
c2000-2010.  Labels in vertical format for collecting excise on packets of cigarettes.  Inscribed IRD (= Inland Revenue Department).  Imperf.  No wmk.

  X21. 'Tax Paid' C-1 blue and black

​  [X22. 'Tax Paid' C-2 blue and black]
​  X23. 'Tax Paid' C-3 blue and black
​  X24. 'Export Only' CC blue and black

​  X26. 'Tax Paid' C-1 multicoloured​
​  X27. 'Tax Paid' C-2 multicoloured​
​  X28. 'Tax Paid' C-3 multicoloured​
​  X29. 'Tax Paid' C-4 multicoloured​

Notes:
1. The details of this issue and X31/72 are taken from the articles in The Burma Fantail 52 and 55​ (for full details see Acknowledgments section below).
2. X22 is presumed to exist but is currently known only with overprint (see X52 below).

c2000-2010.  Labels in horizontal format for collecting excise on liquor or local wine (labels prefixed A), beer (prefixed B) or wine (prefixed Y).  Inscribed Tax Paid IRD (= Inland Revenue Department).  Imperf.  No wmk.
Picture
X31/37 (images from Warren, A2-K2, Khine and Sher)
a) IRD in bold sans-serif font, label measures 140 x 10 mm
  X31. A-1 brown-orange and black

​  X33. A-3 brown-orange and black
​  X35. A-7 brown-orange and black
​  X37. Y-1 pink and black
Picture
X41/45 (images from Warren, A2-K2, Khine and Sher)
b) IRD in tall seriffed font, label measures 140 x 15 mm
  X41. A-1 (Under 300 Kyat) brown-orange and black

​  X42. A-1(B) brown-orange and black
​  X43. A-1(D) brown-orange and black
​  X44. A-1(E) brown-orange and black
​  X45. B-1 greenish blue and black
Picture
X52/58 (images from Warren, A2-K2, Khine and Sher)
c2000-2010.  As previous issue but labels now issued by the Commercial Tax / Customs Department and with chinthes featured in the design.

a) As previous issues but overprinted with chinthes and surcharged with new value code

​  X52. 2 on C-2 blue and black
​  X54. A-2 on A-1 brown-orange and black
​  X57. Y-1 on Y-1 pink and black
​  X58. Y-2 on Y-1 pink and black
Picture
X62/67 (images from Warren, A2-K2, Khine and Sher)
b) Inscribed CT/CD Paid with images of chinthes
  X62. A-2 brown-orange and black
  X65. B-1 greenish blue and black
​  X67. Y-1 pink and black
Picture
X71/81 ( first three images from Warren, A2-K2, Khine and Sher)
2016.  Self-adhesive types for collecting excise on local or imported liquor and tobacco products.  Imperf.  No wmk.  9-digit security number at foot prefixed by the letter A.  Multicoloured, with central panel background in colours indicated.

a) Inscribed Internal Revenue Myanmar
​  X71. 'A1(D)13 Local' blue
​  X72. 'Import' red

b) New vertical types with QR security code printed on label
​  X76. 'Alcohol A3 Whisky (Local)' greenish blue
​  X77. 'Cheroot CR1 Local' magenta


c) Horizontal type with QR security code printed on label
  X81. 'C-4 IRD Tax Paid' multicoloured

​Notes:
​1. The central panels show the Independence Monument​ (X71, X76/81) and a chinthe (X72).
​2. X71/72 are attached to bottles to indicate the payment of tax, and have internal security perforations designed to pull apart when the label is removed.
Picture
The label shown here may be an excise stamp but there is no indication of duty collected.  It is inscribed Established since 1886, and the word MANDALAY is repeated in tiny letters as a security background.  I would be grateful to any reader who can provide further information.

Foreign Bill
Picture
F1/7
1937. King George V issue of India overprinted BURMA.

  F1. 2a green and blue
  F2. 3a green and blue
  F3. 4a green and blue
  F4. 6a green and blue

  F5. 8a green and blue
  F6. 12a green and blue
  F7. 1r purple and red

​Note: F1 is known with inverted watermark.

Picture
F11/20
1948. Chinthe key type inscribed in English only at top and bottom.  Wmk Multiple Elephant Heads (sideways).  Perf 14.  Denominated in annas and rupees.

  F11. 2a blue and black
  F12. 3a blue and black
  F13. 4a blue and black
  F14. 6a blue and black
  F15. 8a blue and black
  F16. 12a blue and black
  F17. 1r blue and black
  F18. 3r blue and black
  F19. 5r blue and black
  F20. 10r carmine and black

Note: 
The sideways watermark can be found with the elephants' trunks pointing to either the right or the left (as seen from the back of the stamp).  So far I have found the following:
  • Trunks pointing right: 2a, 4a, 6a, 8a, 12a, 1r, 5r
  • Trunks pointing left: 3a, 4a, 6a, 8a, 12a, 1r, 3r​ 
Picture
F21/25
1953. Chinthe key type inscribed in Burmese and English at top and bottom, with value in decimal currency.  Wmk Multiple Elephant Heads (sideways).  Perf 14.

  F21. 25p blue and black
  [F22. 1k blue and black]
  F23. 3k blue and black
  F24. 5k blue and black
  F25. 10r carmine and black

The 1k is listed by Davis & Meech but I have not seen this.


Note: in their list of 'Adhesive Revenues Reported But Not Seen' (p49), Davis & Meech additionally list a 100k and 500k in the new vertical Chinthe format.  It seems likely that these would have been similar to Notarial N16 or N21 rather than my F41/42 (see below) since Davis & Meech's listing predates the use of the country name Republic of the Union of Myanmar.
 

 

Picture
F41/42

2012 (first reported).  New Chinthe key type, inscribed Republic of the Union of Myanmar.  No wmk.  Perf 14.

  F41. 100k blue-green, claret and black
  F42. 500k brown-orange, blue and black


High Court Advocate
Picture
H1/2 and H11
1953. Chinthe key type inscribed in Burmese and English at top and bottom, with value in decimal currency.  Wmk Multiple Elephant Heads (sideways).  Perf 14.

  H1. 50k carmine and black
  H2. 500k carmine and black

​
c2000.  New Chinthe key type, inscribed UNION OF MYANMAR.  Typo.  No wmk.  Perf 14.  Security background pattern in yellow-brown and rose-pink.

  H11. 1000k brown and black


Insurance
Picture
I1/7
1937. King George V issue of India overprinted BURMA.

  I1. 2a green and blue
  I2. 3a green and blue
  I3. 4a green and blue
  I4. 6a green and blue
  I5. 8a green and blue
  I6. 12a green and blue
  I7. 1r purple and red

​Note: I7 is known with watermark inverted as well as upright.

Picture
I11/20
1948. Chinthe key type inscribed in English only at top and bottom.  Wmk Multiple Elephant Heads (sideways).  Perf 14.  Denominated in annas and rupees.

  I11. 2a blue and black
  I12. 3a blue and black
  I13. 4a blue and black
  I14. 6a blue and black
  I15. 8a blue and black
  I16. 12a blue and black
  I17. 1r blue and black
  I18. 3r blue and black
  I20. 10r carmine and black

Note: t
he sideways watermark can be found with the elephants' trunks pointing to either the right or the left (as seen from the back of the stamp).  So far I have found the following:
  • Trunks pointing right: 2a, 3a, 4a, 8a, 12a, 1r, 3r, 10r
  • Trunks pointing left: 6a, 8a, 3r
Picture
I21/30
1953. Chinthe key type inscribed in Burmese and English at top and bottom, with value in decimal currency.  Wmk Multiple Elephant Heads (sideways).  Perf 14.

​  I21. 13p blue and black
  I22. 19p blue and black
  I23. 25p blue and black
  I24. 50p blue and black
  I25. 75p blue and black
  I26. 1k blue and black
  I28. 3k blue and black
  I29. 5k blue and black
  I30. 10k carmine and black


Note: a 2r was formerly listed here on the basis of Davis & Meech's listing, but I have now deleted it since this value was not in the personal collection of Gerald Davis and I conclude that he listed it in error.
Picture
I31/39a
1974. Redrawn Chinthe key type, inscribed SOCIALIST REPUBLIC OF THE UNION OF BURMA.  Typo.  No wmk.  Perf 14.  Sheets of 50 (5 rows of 10).

  I31. 15p pink and black
  I32. 20p mauve and black
  I33. 25p bistre and black
  I34. 50p green and black
  I35. 75p green and black
  I36. 1k blue and black
  I37. 3k blue and black
  I38. 5k blue and black
  I39. 10k scarlet and black
   a. Black (value) omitted

Note: Davis & Meech additionally list the 15p and 1k printed by offset-lithography on thicker paper, but I have not been able to distinguish these from the original typo printing.
Picture
I41/46
1989. As previous issue but inscribed UNION OF MYANMAR.

  I41. 25p bistre and black
  I42. 50p green and black
  I43. 1k blue and black
  I44. 3k blue and black
  I45. 5k blue and black
  I46. 10k scarlet and black
Picture
I51/55 (I54 image from Fantail 19)
c2005.  Special Adhesive issues (S71ff) handstamped Insurance Stamp (with stop) in blue seriffed capitals.  Long Burmese inscription at top (1k and 500k) or short inscription (others).

a) Without box around overprint
  I51. 1k greenish blue
  I52. 50k slate and pale blue
  I53. 100k lake and vermilion
  I54. 500k rose and greenish blue
  I55. 1000k pale blue, brown and deep grey 
Picture
I63/65 (I64 image from Fantail 19)
b) With box around overprint
  I63. 100k lake and vermilion
  I64. 500k rose and greenish blue
  I65. 1000k pale blue, brown and deep grey

Note: it is not known when these overprints were issued but it must have been by 2006.  The 100k (I53) was recorded in that year by Y & others (Fantail 10), and the 50k (I52) in 2008 by Y & Warren (Fantail 16).  The 500k and 1000k (I54/5) plus the three values with box around overprint were first recorded in 2009 by A2-K2 & others (Fantail 19). 
Picture
I85/86
2012 (first reported).  New horizontal type, 80 x 25 mm.  Inscribed Union of Myanmar in circle around Chinthe at left.  No wmk.  Perf 14½ x 14.

  I85. 50k crimson and orange
  I86. 100k black, violet and purple

The above stamps were first reported in the January 2012 edition of Fantail.
Picture
I91/95
2013 (first reported).  Vertical types similar to 1974 and 1989 issues but inscribed Republic of the Union of Myanmar.  No wmk.  Perf 14.

  I91. 1k grey and black
  I92. 5k purple-brown and black
  I93. 6k deep ultramarine and black
  I94. 20k blue, claret and black
  I95. 30k brown-orange, green and black

Note: the above stamps appeared for sale as new issues in summer 2013, though they may have been issued some years earlier.  No used examples are known to date.

Labels

 

Picture
L1


September 1941 (earliest recorded usage).  32 x 41 mm.  Servicemen.  Inscribed One Anna Burma War Comforts plus slogan They will thank you.  Perf 11, imperf at sheet edges.  No wmk.

  L1. 1a brown, black, pale green and carmine

1949-66.  Anti-Tuberculosis fundraising labels.
 
Picture
L11-14
​a) Vertical format, 26 x 33 mm (L14) or 26 x 31 mm (others).  Peacock (L14) or Taunggyi Rest Haven (others).  Rough perf 12.  No watermark.  Cross and dates in second colour given.  Dates in lower panels shown in brackets.

  L11. (No value) blue-green and red (1927-1949)
  L12. (No value) deep blue and red (1927-1954)
  L13. (No value) orange-red and blue (1927-1956)
  L14. (No value) deep green and red (1927-1957)
Picture
L21/24 (images from A2-K2 et al - see footnote below L35)
b) Horizontal format, no date indicated on stamp (1965)

  L21. (No value) multicoloured (child riding bullock)
​  L22. (No value) multicoloured (traditional dancers)
​  L23. (No value) multicoloured (farmer driving tractor)
​  L24. (No value) multicoloured (dancer and drummer)
Picture
L31/35 (images from A2-K2 et al - see footnote below L35)
c) Horizontal format, dated 1966 in small figures at top left or right.  Each design shows a worker in the field with a single figure in foreground.

  L31. (No value) multicoloured (boy in foreground at left)
  L32. (No value) multicoloured (girl in foreground at left)
  L33. (No value) multicoloured (girl with blue headgear in foreground at right)
  L34. (No value) multicoloured (boy in foreground at right)
  L35. (No value) multicoloured (girl with white hat in foreground at right)


Note: the sheet format for L11/13 was 4 rows of 4 with a wide margin at top bearing an explanation about the relief work undertaken by the Rest Haven in Taunggyi.  L14 was printed in sheets of 20 (4 rows of 5) with a largely similar marginal inscription.  L21/24 and L31/35 were printed in sheets of four vertical columns with a different design on each row.

For further details, see A2-K2, Myo Swe Than, Daw Thitar Aung, Richard Warren, Burma Tuberculosis seals, The Burma Fantail 32 (vol 9, no 2, April 2012), pp25-27.

Notarial
Picture
N1, N6, N11, N16, N21
1937. King George V issue of India overprinted BURMA.
  N1. 1r purple and black

1948. Chinthe key type inscribed in English only.  Wmk Mult Elephant Heads (sideways, elephants' trunks pointing right).  Perf 14.
  N6. 1r blue and black

1953. Revised type, decimal currency.  Wmk Multiple Elephant Heads (sideways).  Perf 14.
  N11. 1k blue and black

1974. Redrawn Chinthe key type, inscribed SOCIALIST REPUBLIC OF THE UNION OF BURMA.  Typo.  No wmk.  Perf 14.
  N16. 4k scarlet and black

1989.  Similar type inscribed UNION OF MYANMAR.
  N21. 25k green and black

Note: in their list of 'Adhesive Revenues Reported But Not Seen' (p49), Davis & Meech list a 15k similar to N21 but I have not seen this and I believe this is an error for N21.
Picture
N31/32
c2000?  Special Adhesive issues (S71ff) handstamped Notarial in blue-black seriffed capitals.  Long Burmese inscription at top (Socialist Republic of the Union of Burma).

  N31. 5k greenish blue
  N32. 20k ultramarine


Note: it is not known when the above stamps were issued but it must have been by 2004.  They were first recorded in January 2005 in Davis' Addenda (Fantail 3). 

 

Picture
N41

2012 (first reported).  New Chinthe key type, inscribed REPUBLIC OF THE UNION OF MYANMAR.  No wmk.  Perf 14.

  N41. 1000k ultramarine, purple and black


Postal Order poundage
Picture
Illustrated above is a British postal order overprinted for use in Burma.  The face value is 20s (sterling) and poundage of 2d has been collected in local currency equivalent (3½ annas).  British postal orders were issued in a wide range of values and it is likely that more of these were overprinted for Burma.  Such items are not listed on this website but further information can be obtained from the Postal Order Society.

Revenue
Picture
R1 and R1a
1949.  Local issue printed by Karen rebels.  Inscribed Kawthoolei (= Karen State) Revenue.  Elephants.  39 x 25 mm.  Rough pin-perf.  No watermark.  Value in Burmese in left-hand circular tablet and in English at right.

  R1. 2a bright green

   a. Value in English at left, Burmese at right



Revenue stamps issued under Japanese and Thai Occupation are listed at the foot of this page.

 

Picture
R11

c1995.  Chinthe.  17 x 26 mm.  Perf 13½.  No watermark.

  R11. 50p brown-orange and blue


Note: this stamp is known postally used (see Mickey p22).

 

Picture
R21 and R25
2012 (first reported).  Similar type but with slightly redrawn and top Burmese inscription changed to REPUBLIC OF THE UNION OF MYANMAR.  Perf 14½ x 14.  No watermark.

  R21. 50p brown-orange and blue
  R25. 5k purple, green and black



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.

Picture
P2, P4, P5
Picture
P19/20 and P22
1937.  King George V issue of India overprinted Burma.  Perf 14.  Wmk Multiple Stars.
  P2. ½a green
  P4. 1a chocolate
  P5. 2a vermilion

​1938-40.  King George VI definitives inscribed Burma Postage.  Perf 14.  Wmk Multiple Elephants' Heads.
  P19. 3p bright violet
  P20. 6p bright blue
  P22. 1a purple-brown
Revenue use of Japanese Occupation postage stamps is listed at the foot of this page. 
Picture
P39/41
1945.  As 1938-40 issue overprinted Mily Admn.
  P39. 1a purple-brown
  P40. 1½a turquoise-green
  P41. 2a carmine
Picture
P51/58
Picture
P66
1946.  As 1938-40 issue but colours changed.
  P51. 3p brown
  P52. 6p deep violet
  P53. 9p green
  P54. 1a blue
  P55. 1½a orange
  P56. 2a claret
  P58. 4a purple

​1946.  Victory.  Perf 13.  Wmk Multiple Elephants' Heads (sideways).

  P66. 2a carmine
Picture
P68/70, P72/73
1947.  As 1946 but overprinted Interim Government in Burmese.
  P68. 3p brown
  P69. 6p deep violet
  P70. 9p green
  P72. 1½a orange

  P73. 2a claret
Picture
P85
Picture
P92
1948.  Independence Commemoration.
  P85. 2a red

​1948.  
1st Anniversary of the Murder of Aung San and his Ministers.
  P92. 2a mauve
Picture
P100/108
1949.  First Anniversary of Independence.  Denominated in pies (ps), annas and rupees.
  P100. 3p blue
  P103. 1a red-orange
  P104. 2a orange
  P108. 4a chocolate 
Picture
P120/124
Picture
P134/136
1952-53.  As previous issue but colours changed.
  P120. 3p orange
  P121. 6p purple
  P124. 2a green

​1953.  5th anniversary of Independence.
  Decimal currency.
  P134. 14p green
  P136. 25p violet-blue
Picture
P137/144
PictureP146
1954.  As 1949 definitive issue but changed to decimal currency.

  P137. 1p reddish orange
  P138. 2p purple
  P139. 3p light blue
  P140. 5p ultramarine
  P141. 10p green
  P142. 15p green
  P143. 20p red
  P144. 25p reddish orange

  P146. 50p light blue

Picture
P152 and P154
Picture
P164
1954.  6th Buddhist Council, Rangoon.
  P152. 15p purple
  P154. 50p green

​1961.  As P134 but surcharged 15 pyas in Burmese.

  P164. 15p on 14p green
Picture
P169
Picture
P170
Picture
P171
1961. 15th Anniversary of UNICEF.
  P169. 15p violet

1961. 2nd Southeast Asia Peninsula Games, Rangoon.
  P170. 15p blue and red

​1963.  1st anniversary of Military Coup by General Ne Win.
  P171. 15p scarlet
Picture
P175
Picture
P195/200
1964-68.  Burmese birds.

a) Perf 13½ (1964)
  P175. 2p carmine

​b) Perf 14 (1968)
  P195. 1p brownish black
  P198. 5p blue
  P199. 10p brown
  P200. 15p yellow-olive
​Numerous Burmese postage stamps have been similarly used since 1970
​and are not listed here for reasons of space

Savings stamps
Picture
W1/3
1948 (according to Sein Win).  Elephant (4a), farm vehicle (8a), oxen (1r).  Annas values: size 21 x 17 mm, perf 13½ x 14, sheets of 320 (20 rows of 16).  Rupee value: size 30½ x 24½ mm, perf 14 x 14½, sheets of 128 (16 rows of 8).  No watermark.  Printed (offset-litho) by India Security Press, Nasik.

  W1. 4a deep green
  W2. 8a green
  W3. 1r brown



 

 

Picture
W6

c1954.  As previous issue but surcharged in decimal currency, with coat of arms cancelling old value.

  W6. 25p on 4a deep green


 

 

Picture
W11
1954.  New decimal type showing map of Burma.  21 x 18 mm.
Perf 14.  No watermark.  Sheets of 320 (2 panes, each of 16 rows of 10).  Printed (recess) by De La Rue, London.

  W11. 10p blue


The sheet format and date for this issue are taken from Sein Win's article.  He refers to a complete sheet of W11 with the imprint of De La Rue in the margin.


Share Transfer
Picture
Q1/6 (Q9 image below right)
1936 (earliest recorded usage). King George V issue of India overprinted BURMA.

 

Picture
Q9
a) Typographed overprint at top (2a, 4a, 5r) or sides (8a, 1r, 10r)
  Q1. 2a green and red
  Q2. 4a green and red
  Q3. 8a green and red
  Q4. 1r purple and blue
  Q5. 5r purple and blue
  Q6. 10r purple and blue

b) Typewritten overprint at top of stamp only
  Q9. 10r purple and blue

Notes:
1. The typewritten overprint on Q9 may be a local provisional, though could be a forgery. 
2. Q1/6 are wmk Multiple Stars while Q9 is overprinted on the original De La Rue printing watermarked Script GRI (sideways).


Picture
Q11/17 and Q21
1948. Chinthe key type inscribed in English only at top and bottom.  Wmk Multiple Elephant Heads (sideways).  Perf 14.  Denominated in annas and rupees.

  Q11. 2a blue and black
  Q12. 4a blue and black
  Q13. 8a blue and black
  Q14. 12a blue and black
  Q15. 1r blue and black
  Q16. 5r blue and black
  Q17. 10r carmine and black

Note: t
he sideways watermark can be found with the elephants' trunks pointing to either the right or the left (as seen from the back of the stamp).  So far I have found the following:
  • Trunks pointing right: 4a, 1r, 5r, 10r
  • Trunks pointing left: 2a, 8a, 12a, 1r, 10r


1953. Chinthe key type inscribed in Burmese and English at top and bottom, with value in decimal currency.  Wmk Multiple Elephant Heads (sideways).  Perf 14.

  Q21. 13p blue and black


Note: in their list of 'Adhesive Revenues Reported But Not Seen' (p49), Davis & Meech list a 10k and 20k in the new vertical Chinthe format (similar to Notarial N16 or N21).
 
Picture
Q41/47
2011 (earliest recorded usage).  New long horizontal designs with Chinthe at left, 80 x 25 mm.  Inscribed Share Transfer in Burmese and English in centre, with Union of Myanmar at left.  Perf 14.  No watermark.  Wavy-line pattern in value tablets.

  Q41. 500k black, light blue and carmine-pink
  Q42. 1000k black, light blue, brown-orange and brown
  Q43. 5000k black, violet, purple and red-brown
  Q44. 10000k black, olive-brown, claret and blackish brown
  Q45. 30000k black, orange-brown, light blue and bistre
  Q46. 50000k black, purple, green and ultramarine
  Q47. 100000k black, orange-brown, green and olive

Special Adhesive
Picture
S1/23 including S20a and S21a
PictureS9a, S11a, S14a
1923 (earliest recorded usage).  Issues of India overprinted BURMA.  Portrait of King Edward VII (500r) or King George V (others).  Perf 14 except where noted.  Wmk Large Crown and INDIA (500r) or Multiple Stars (others).

  S1. 2a green and brown
  S2. 3a green and brown
  S3. 4a green and brown
  S4. 6a green and brown
  S5. 8a green and brown
  S6. 12a green and brown
  S7. 1r purple and greenish black
  S8. 2r purple and greenish black
  S9. 3r purple and greenish black
   a. Purple and green (see note 1)
  S10. 4r purple and greenish black
  S11. 5r purple and greenish black
   a. Purple and green (see note 1)

  S12. 6r purple and greenish black
  S13. 7r purple and greenish black
  S14. 8r purple and greenish black
   a. Purple and green (see note 1)
  S15. 9r purple and greenish black
  S16. 10r purple and greenish black
  S17. 20r green and brown
  S18. 30r green and brown
  S19. 40r green and brown
  S20. 50r green and brown
   a. Perf 11 x 14
  S21. 100r green and brown
   a. Perf 11
  S22. 200r green and brown (perf 11 x 14)
  S23. 500r green and brown (King Edward VII)

PictureDe La Rue plate (top) and Nasik plate (below)
Notes:
1. S1/22 are overprinted on Indian revenues printed at Nasik using plates made at Nasik.  S9a and S11a are overprinted on the original issue printed by De La Rue in London with watermark Script GRI (sideways).  S14a is the hybrid printing, ie printed at Nasik using De La Rue plates with wmk Multiple Stars (sideways).  S9a, S11a and S14a can be distinguished from normal not only by shade but also by the lettering of the inscription SPECIAL ADHESIVE as illustrated here.
2. The Multiple Stars watermark is normally upright, though S14 is currently known only with wmk sideways and S21a only with wmk inverted.  S7, S9 and S16 are known with watermark inverted as well as upright.  S13 is known with wmk sideways as well as upright.

Picture
S31/46
PictureS47/48
1948. Chinthe key type inscribed in English only at top and bottom.  Wmk Multiple Elephant Heads (sideways).  Perf 14.  Denominated in annas and rupees.

​  S31. 2a blue and black
  S32. 3a blue and black
  S33. 6a blue and black
  S34. 8a blue and black
  S35. 1r blue and black
  S36. 2r blue and black
  S37. 3r blue and black
  S39. 4r blue and black
  S40. 5r blue and black
  S41. 6r blue and black
  S42. 10r carmine and black
  S43. 20r carmine and black
  S44. 30r carmine and black
  S45. 50r carmine and black
  S46. 100r carmine and black
  S47. 200r carmine and black
  S48. 500r carmine and black

Notes:
1. A 3½r was formerly listed here on the basis of Davis & Meech's listing, but I have now deleted it since this value was not in the personal collection of Gerald Davis and I conclude that he listed it in error.
2. All values of this issue are known with watermark showing elephants' trunks pointing to the right as seen from the back of the stamp.  The following values are also known with trunks pointing to the left: 6a, 8a, 2r, 3r, 4r, 10r, 20r, 30r, 50r, 100r, 500r.​

Picture
S51/S65
PictureS66
1953. Chinthe key type inscribed in Burmese and English at top and bottom, with value in decimal currency.  Wmk Multiple Elephant Heads (sideways).  Perf 14.

  S51. 13p blue and black
  S52. 19p blue and black
  S53. 38p blue and black
  S54. 50p blue and black
  S55. 1k blue and black
  S56. 2k blue and black
  S57. 3k blue and black
  S58. 4k blue and black
  S59. 5k blue and black
  S60. 6k blue and black
  S61. 10k carmine and black
  S62. 20k carmine and black
  S63. 30k carmine and black
  S64. 50k carmine and black
  S65. 100k carmine and black
  S66. 500k carmine and black

Picture
S71/79
c1980.  New long horizontal designs inscribed Special Adhesive Label in Burmese and English.  Long Burmese inscription at top reading Socialist Republic of the Union of Burma / Myanmar.  Perf 14.  No watermark.  Three different sizes: 56 x 21 mm (1k to 4k), 59 x 26 mm (5k to 30k) or 80 x 25 mm (500k).

 

Picture
Enlargements showing long country name (top) and newer short name (below)
  S71. 1k greenish blue
  S72. 2k yellow-brown
  S73. 3k ultramarine
  S74. 4k rose
  S75. 5k greenish blue
  S76. 10k yellow-brown
  S77. 20k ultramarine
  S78. 30k rose
  S79. 500k rose and greenish blue

 

Picture
S85/95 (see below right for image of S84)
1995-2005?  Similar types but with Socialist Republic removed from country name, giving shorter Burmese inscription at top.  Perf 14.  No watermark.  Three different sizes as before.

 

Picture
eBay image showing S84 (behind) and S74
  S84. 4k rose
  S85. 5k greenish blue
  S87. 20k ultramarine
  S88. 30k rose
  S89. 50k slate and pale blue
  S90. 100k lake and vermilion
  S91. 200k greenish blue and bright reddish violet
  S93. 1000k black, pale blue, brown and deep grey
  S95. 5000k black, yellow, pale blue and orange-brown

Note: it is not known when the above stamps were issued.  Davis & Meech list only the 20k and 50k, giving a date of "1995?", but the 100k was not recorded until 2006 by Y & others (Fantail 10).  The 200k, 500k (presumably with the long inscription), 1000k and 5000k were first recorded in 2009 by A2-K2 & others (Fantail 19).  The 5k appeared on eBay in February
2011, and the 30k in October 2011.

Picture
S101/116
2007-13 (earliest recorded).  New design inscribed Special Adhesive (without Label).  Perf 14 (1k to 4k) or 14½ x 14 (others).  No watermark.  Three different sizes: 56 x 21 mm (1k to 4k), 59 x 26 mm (5k to 30k) or 80 x 25 mm (50k to 5000k).

  S101. 1k magenta and pink
  S102. 2k scarlet and pink
  S103. 3k olive-brown and pink
  S104. 4k sepia and lilac
  S105. 5k deep brown and orange-brown
  S106. 10k emerald and orange-brown
  S107. 20k olive-brown and orange-brown
  S108. 30k purple and pale blue
  S109. 50k blue and brown-orange
  S110. 100k black, rose-carmine and blue
  S111. 200k black, grey-blue and red-orange
  S114. 500k black, brownish grey and deep ultramarine
  S115. 1000k black, claret, orange-yellow and bright green
  S116. 5000k black, claret, turquoise and ultramarine

Note: The 5k and 10k were recorded in 2007 by Warren (Fantail 12).  The 20k and 30k were recorded in 2009 by A2-K2 & others (Fantail 19), the 3k and 4k in 2010, the 5000k in October 2011 and the 2k in June 2012.  The remaining values were offered on eBay in 2013.  The stamps may have been in use long before being recorded. 
Picture
S121/132
c2010. Similar to S109/116, but country name now shown (in Burmese) as Republic of the Union of Myanmar.  No watermark.  Perf 14½ x 14.  Wavy-line pattern in value tablets.

  S121. 100k black, claret and yellow-green
  S123. 200k black, green and turquoise
  S124. 300k black, blue and brown-orange
  S125. 500k black, rose and violet
  S126. 600k black, blue and magenta
  S127. 1000k black, violet, bright green and orange-brown
  S128. 2000k black, claret and deep green

  S129. 5000k black, olive, claret and greenish blue
  S132. 50000k black, olive, blue-green and claret

Stamp paper - click here

Telegraph
Picture
T1/7
1946.  Peacock design inscribed Burma Telegraphs in English.  21½ x 17½ mm.  Perf 14.  Wmk Multiple Elephant Heads (sideways).

 

Picture
4a unadopted essay
  T1. 1a carmine
  T2. 2a deep blue
  T3. 8a grey-green
  T4. 12a brown-purple
  T5. 1r red-brown
  T6. 2r deep purple
  T7. 10r turquoise

An essay denominated 4 annas (shown above right) was prepared in this design but is not known as an issued value.  The essay is illustrated on p53 of Davis & Meech.


Picture
T11/17
1946.  As T1/7 but overprinted Official in Burmese.

  T11. 1a carmine
  T12. 2a deep blue
  T13. 8a grey-green
  T14. 12a brown-purple
  T15. 1r red-brown
  T16. 2r deep purple
  T17. 10r turquoise
 
Picture
T21/27
1954.  As T1/7 but overprinted Official in Burmese and with value surcharged in new decimal currency.

  T21. 6p on 1a carmine
  T22. 13p on 2a deep blue
  T23. 50p on 8a grey-green
  T24. 75p on 12a greyish purple
  T25. 1k on 1r red-brown
  T26. 2k on 2r deep purple
  T27. 10k on 10r turquoise 
Picture
T31/35
c1958.  Redrawn type with inscriptions in Burmese.  21½ x 17½ mm.  Perf 14.  Wmk Multiple Elephant Heads (sideways).

  T31. 1p mauve
  T32. 10p red-orange
  T33. 25p greenish blue
  T34. 50p ultramarine
  T35. 1k turquoise-blue
 
Picture
T41/49
c1958.  As previous issue but overprinted Official in Burmese.

  T41. 1p mauve
  T42. 5p reddish purple
  T43. 10p red-orange
  T44. 25p greenish blue
  T45. 50p ultramarine
  T46. 75p deep brown
  T47. 1k turquoise-blue
  T48. 2k carmine
  T49. 10k grey

Notes:
1. The 5p, 75p, 2k and 10k are not recorded without Official overprint.

2. The 25p is known postally used (see Mickey p17).

Japanese and Thai Occupation of Burma

For Japanese Occupation stamp paper, click here
For King George VI Court Fee with peacock overprint, see footnote under C36

1942.  Japanese Occupation Court Fee.  Crossed swords and scales of justice.  73 x 34 mm.  No watermark.  Printed in sheets of 30 (6 rows of 5).  Currency 100 cents = 1 rupee.
Picture
J1/6
a) Roulette 7

  J1. 5c deep violet
  J2. 50c green
  J3. 1r bright blue
  J4. 1r deep purple
  J5. 2r red-brown
  J6. 5r deep greenish blue
Picture
J11/12
b) Imperf, but with 11-gauge rouletting printed around design

  J11. 5c violet
  J12. 50c deep yellow-green

 

Picture
J21

1942.  Japanese Occupation Revenue.  Arms, crossed swords and chinthes.  21½ x 27 mm.  Imperf, but with 7-gauge rouletting printed around design.  No watermark.  Sheets of 84 (7 rows of 12).

  J21. 5c deep green


Note: this stamp is known postally used (illustrated by Bennett in Fantail 4).


 
Picture
J31/39
1942.  Japanese Occupation Special Adhesive.  Design similar to J21 but in taller format with additional inscription at foot.  18½ x 31 mm (cents values) or 23 x 39 mm (rupee values).  Imperf (50r to 200r) or roulette 7 (others).  No watermark.  Printed in panes of 42 (50c) or 32 (rupee values) with two panes per sheet.

  J31. 25c deep orange
  J32. 50c turquoise
  J33. 1r carmine
  J34. 2r deep green
  J35. 5r red-orange
  J36. 10r red-brown
  J37. 50r brown
  J38. 100r deep blue
  J39. 200r deep violet

Picture
J101/4
1944. Thai Occupation of Shan States.  Currency 100 satang = 1 baht.  Musician.
15 x 21 mm (satang values, 1b larger).  Perf 13.  No wmk.

  J101. 5s orange
  J102. 10s violet
  J103. 25s green
  J104. 1b blue
Note: numbering for PJ57/92 follows the Stanley Gibbons part 1 catalogue
Picture
PJ57/70
1942. Revenue use of postage stamps.  Provisional surcharges.

a) Farmer design in Burmese currency surcharged in cents
  PJ57. 5c on 1a scarlet

b) Stamps of Japan previously surcharged in annas now surcharged in cents
  PJ58. 1c on ¼a on 1s chestnut
  PJ59. 2c on ½a on 2s bright scarlet
  PJ61. 5c on 1a on 5s claret

c) Stamps of Japan surcharged in cents
  PJ70. 15c on 4s emerald
Picture
PJ74/77
1943. Revenue use of postage stamps.  Farmer.  Perf 11½.  No watermark.  Value in cents.
​

  PJ74. 2c yellow-green
  PJ75. 3c light blue

  PJ76. 5c carmine (small c)
  PJ77. 5c carmine (large C)
Picture
PJ91/92
1943. Revenue use of postage stamps.  Elephant.  Perf 12½.  No watermark.

  PJ91. 5c carmine
  PJ92. 10c blue
For Burma stamp paper (including Japanese Occupation stamp paper), click here

Acknowledgments (see also the main Asia page)

Revenue catalogues, journals and monographs (in chronological order of publication)

Sein Win, 'Burma savings stamps: their legislative background, their use, and their printing', The Burma Peacock (vol 6, no 2, Summer 1984), pp34-36

G Davis and A Meech, A Catalogue of Telegraph and Revenue Stamps for Burma and Myanmar (Burma Philatelic Study Circle, 1998)

G Davis, 'Addenda and corrigenda to A Catalogue of Telegraph and Revenue Stamps for Burma and Myanmar,' The Burma Fantail (Newsletter and Journal of the Burma (Myanmar) Philatelic Study Circle) 3 (vol 2, no 1, January 2005), pp4-5

B Saxe, W Bennett, R Warren, 'India stamp paper overprinted "BURMA"', The Burma Fantail 3 (vol 2, no 1, January 2005), p11

W Bennett, 'Occupation State Revenue stamp used for postage', The Burma Fantail 4 (vol 2, no 2, April 2005), pp21-22

W Bennett, 'Notes & Queries: Japanese Occupation stamp papers', The Burma Fantail 4 (vol 2, no 2, April 2005), pp22-23

W Bennett and M Case, 'Notes & Queries: Unrecorded Japanese Occupation revenue & court fee stamp papers', The Burma Fantail 5 (vol 2, no 3, July 2005), p37

T A Mickey, 'Revenue stamps used as postage stamps', The Burma Fantail 8 (vol 3, no 2, April 2006), pp17, 20-24

T A Mickey, 'New K4 Court Fee stamp', The Burma Fantail 9 (vol 3, no 3, July 2006), p48

Y, D Sher, R Warren, 'K100 Special Adhesive; "Insurance Stamp" provisional overprint', The Burma Fantail 10 (vol 3, no 4, October 2006), p52

R Warren, 'New issues, developments and discoveries', The Burma Fantail 12 (vol 4, no 2, April 2007), pp20-23

R Warren, 'An India Court Fee revenue paper overprinted for Burma - From the Gerald Davis papers', The Burma Fantail 14 (vol 4, no 4, October 2007), p60

A2-K2, Y, J Mulder, D Sher, R Warren, 'New issues, developments and discoveries', The Burma Fantail 15 (vol 5, no 1, January 2008), pp4-7

D Sher and R Warren, 'More unrecorded stamp papers', The Burma Fantail 15 (vol 5, no 1, January 2008), pp17-18

J Barefoot Ltd, British Commonwealth Revenues (8th Edition, privately published, 2008)

Y and R Warren, 'K50 Special Adhesive; "Insurance Stamp" provisional overprint', The Burma Fantail 16 (vol 5, no 2, April 2008), p53

A2-K2, Y, D Sher, R Warren, 'New issues, developments and discoveries', The Burma Fantail 19 (vol 6, no 1, January 2009), pp2-5

Richard Warren, 'New share transfer series', The Burma Fantail 32 (vol 9, no 2, April 2012), p21

A2-K2, Myo Swe Than, Daw Thitar Aung, Richard Warren, 'Burma Tuberculosis seals', The Burma Fantail 32 (vol 9, no 2, April 2012), pp25-27

​
A2-K2 and Richard Warren, 'Match tax labels before and during the Japanese Occupation', The Burma Fantail 47 (vol 13, no 1, January 2016), pages 4 & 6

Richard Warren, A2-K2, Wint Khine and David Sher, 'Tobacco and alcohol tax labels in Myanmar', The Burma Fantail 52 (vol 14, no 2, April 2017)

Wint Khine, 'More on alcohol and tobacco tax labels', The Burma Fantail 55 (vol 15, no 1, January 2018)



Other published works

Stanley Gibbons, Commonwealth & British Empire Stamps 1840-1952 (107th Edition, Stanley Gibbons Ltd, Ringwood, 2004)

S E R Hiscocks, Telegraph & Telephone Stamps of the World: a priced and annotated catalogue (privately published, 1982)



Individual contributors

Grateful thanks to Anil Bohora, John Hawes,
Martin Kingdom, Nanda Maung, 
Jean-Marc Rastorfer​, Geoff Rosamond, Norm Seidelman, David Sher and Richard Warren for their help with information and scans for this section.  Special thanks to Thein Aung (Mickey) of Yangon, who provided many helpful suggestions and several scans of otherwise unknown items.

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