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Libya (Independent)


​Chapter overview

A. General or multi-purpose revenue appropriations classified by design
  • Mujahid (catalogue numbers prefixed C)
  • King Idris (catalogue numbers prefixed D)
  • Tajura Mosque (catalogue numbers prefixed E)
  • Coat of Arms (catalogue numbers prefixed G)
  • Benghazi Mosque / Town Hall (catalogue numbers prefixed J)
  • Oil wells (catalogue numbers prefixed K)
  • Octagon (catalogue numbers prefixed N)
  • Hawk (catalogue numbers prefixed Q)

B. Other revenues classified by appropriation
  • Airport Tax (catalogue numbers prefixed A)
  • Fezzan (catalogue numbers prefixed F)
  • Health / Medical Fees (catalogue numbers prefixed H)
  • Social Security (catalogue numbers prefixed S)
  • Tobacco Excise (catalogue numbers prefixed X)
  • Municipal (catalogue numbers prefixed M)
  • Stamp paper (catalogue numbers prefixed Z)

Earlier issues for Libya including all revenue stamps denominated in lira or MAL (Military Administration Lira) are in the listing for Libya (Italian / British).  This includes Mujahid stamps overprinted Tripolitania Revenue and the Tajura Mosque issue with MAL currency.


Acknowledgments
  • J Barefoot Ltd, British Commonwealth Revenues (10th Ed, privately published, 2019)
  • xxx
  • Andrey Vasiunin, Tax Stamps Collection: South Africa (retrieved 9 October 2018), www.tax-stamps.com/collection/South%20Africa

Enormous thanks to xxx, each of whom provided a great deal of help and encouragement with my research.  Thanks also to Peter Bradford for identifying the buildings featured on J1ff and other issues of Libya.


Currency
  • (1969) 1 Libyan pound = 1000 millièmes
    (1972) 1 dinar (d) = 1000 dirhams (dh)

Note: the official name of the country from 1976 until 20xx was Great Socialist People's Libyan Arab Jamahiriya.  The last word - an Arabic term generally translated as state of the masses - was a neologism coined by Muammar al-Gaddafi, meaning something like people's republic.
  • King Idris (catalogue numbers prefixed D)

Mujahid
1950. Postage stamps of Cyrenaica (Mujahid design) used fiscally.  Perf 12½.  No wmk.  Printed (recess) by Waterlow.

    CR137. 2m carmine
    CR140. 5m grey-black
    CR141. 8m orange

Note: for ease of reference, the numbering of this issue follows the Stanley Gibbons Part 1 (Commonwealth / British Empire) catalogue.


c1950. High values of the above issue overprinted Revenue in mixed case, in English only.


    C11. 50m ultramarine and purple-brown
    C13. 200m violet and deep blue



c1951.  As previous issue but underlying stamps with bilingual LIBYA overprint (= SG 140/3).

   1. 50m ultramarine and purple-brown
   3. 200m violet and deep blue
   4. 500m orange-yellow and green
     a. REVENUE in capitals

It is possible that these stamps were for use in Cyrenaica only, since Tripolitania and Fezzan did not use millièmes as their currency until 1952.

King Idris (catalogue numbers prefixed D)
1952.  King Idris postage stamp (= SG 187) with revenue cancel, probably consular usage.

   18. 500m orange-yellow and deep green


1954 (earliest known usage).  High values of the same issue (= SG 185/7) overprinted in English and Arabic for revenue purposes.  Perf 11½.  No watermark.

a) Overprinted REVENUE (sideways reading upwards on 100m and 200m, upright on 500m) ​

   5. 100m carmine and black
   6. 200m reddish violet and deep blue
   7. 500m orange-yellow and deep green

b) Overprinted FEDERAL REVENUE (recorded usage May 1955)

   11. 100m carmine and black
   12. 200m reddish violet and deep blue
   13. 500m orange-yellow and deep green

Tajura Mosque (catalogue numbers prefixed E)
For stamps in this design but denominated in MAL (= Military Administration Lire), see xxx in the Libya (Italian / British) chapter.


1952-56 (recorded usage).  Key type featuring Tajura Mosque, Tripoli.  24½ x 30 mm.  Inscribed REVENUE in English and Tax Department of Tripolitania at foot in Arabic.  Perf 11½ (line).  No watermark.  Currency in MILS.  Figures of value in black.  Sheets of 50 (5 rows of 10).  Printer unknown.

   T71. 1m grey
   T72. 2m blue
       a. Figure of value omitted at left
   T73. 5m brown
   T74. 10m red-orange
       a. Figures of value printed (inverted) at top of stamp
   T75. 15m bright purple
   T76. 20m carmine-lake
   T77. 25m orange-yellow
   T78. 30m deep chocolate
   T79. 40m green
   T80. 50m blue-green
   T81. 100m indigo
   T82. 250m deep violet
   T83. 500m blue
   T84. 1000m carmine
​
​Notes:
1. Shades of most values are known, the most distinctive being found on the 2m, 5m, 10m, 40m, 50m and 100m.
​2. Recorded usage:
  • T71 - 6/4/54
  • T72 - 10/1/53
  • T73 - 28/9/53
  • T74 - 12/12/53
  • T75 - 1956
  • T76 - 6/4/54
  • T77 - 5/52 to 2/4/55
  • T78 - 1955
  • T79 - 10/1/53
  • T80 - 10/1/53
  • T81 - 25/9/52 to 2/4/55
  • T83 - 25/9/52

c1952.  The above issue overprinted Burqah (=Cyrenaica) diagonally in Arabic.

   C13. 5m brown
   C14. 10m orange
   C16. 20m carmine-lake
   C20. 50m blue-green
   C21. 100m indigo (red overprint)

Note: Barefoot does not list these stamps, but he does list the following thirteen stamps with this overprint but denominated in MAL, none of which I have seen: 1, 3, 4, 5, 8, 10, 12, 25, 30, 40, 60, 100, 200 MAL.


1954-66 (recorded usage).  As 1952-56 issue but figures of value now printed in same colour as rest of design.  The 1000m exists in two different types.  No watermark.

a) Perf 11½ (1954-66)

   T91. 1m grey
   T92. 2m blue
   T93. 5m deep brown
   T94. 10m red-orange
   T95. 15m claret
   T96. 20m red
   T97. 25m orange-yellow
   T98. 30m deep chocolate
   T99. 40m yellow-green
   T100. 50m blue-green
   T101. 100m indigo
   T102. 250m deep violet
   T103. 500m blue
   T104. 1000m carmine (MILS in capitals)
   T105. 1000m carmine (Mils in mixed case)

b) Roulette 13½ (1957-59)

   T111. 1m grey
   T112. 2m blue
       a. Ultramarine
   T113. 5m orange-brown
   T114. 10m orange
   T115. 15m bright purple
   T116. 20m carmine-lake
   T117. 25m yellow
   T118. 30m brown
   T119. 40m yellow-green
   T120. 50m blue-green
   T121. 100m grey-blue
   T122. 250m deep violet
   T123. 500m blue

Shades can be found of most values.


​c1960s.  Similar type but without REVENUE in English and now inscribed Kingdom of Libya Taxes and Fees at foot in Arabic.  Perf 11½.  Whole design printed in one colour.

   61. 1m grey
   62. 2m blue
   63. 5m brown
   64. 10m orange
   65. 15m purple
   66. 20m carmine
   67. 25m orange-yellow
   68. 30m brown
   69. 40m green
   70. 50m blue-green
   71. 100m indigo
   72. 250m violet
   73. 500m blue
   74. 1000m rose-lake
   75. 1563m red-orange

Note: A range of printing varieties can be found in this issue, including blotches of ink beside the figures of value as illustrated here.  Different examples of the same stamp can show variations in the shape of the figures, such as the three examples of #64 illustrated here with the Arabic figure 1 vertical, slanting slightly and diagonal.  It is not known whether these represent different printings or whether they are variations within the same sheet.

Coat of Arms (catalogue numbers prefixed G)
Note: the dates of issue and other printing details noted in this section are derived from the Davies collection of Libya Revenues ex the Bradbury Wilkinson archive, which is housed in the British Library.  The archive does not give print quantities.  Stamps listed in square brackets are known from the Davies collection but have not been seen as issued stamps.


1955-62.  Coat of Arms in large format (27 x 32 mm) with curved inscription United Kingdom of Libya at foot.  Perf 11½.  No watermark.  Printed (recess) by Bradbury Wilkinson.

a) Inscribed CONSULAR SERVICE (1955-60)  
   21. 50m purple and deep green
   22. 100m black and red-brown (1958)
   23. 200m black and scarlet
   24. £L¼ green and brown-purple (1958)
   25. £L½ green and violet
   26. £L1 deep blue and deep brown

Printings:
   Req 0/100962 (16 May 1955): 50m, 200m, £L½, £1
   Req 0/114938 (29 Aug 1957): 50m
   Req 0/120573 (10 Sep 1958): 50m, 100m, £L¼, £L½, £L1
   Req 0/127689 (21 Dec 1959): 200m
   Req 0/130338 (10 Jun 1960): 50m, 100m, £L¼, £L½, £L1


b) Inscribed FEDERAL REVENUE (1956-62)
   31. 50m purple and deep green (1958)
   [32. 100m grey-green and claret (1961)]
   33. 200m black and scarlet
   34. £L¼ green and brown-purple (1958)
   35. £L½ green and violet
   36. £L1 deep blue and deep brown

Printings:
   Req 0/104541 (8 Nov 1955): 200m, £L½, £L1
   Req 0/114937  (29 Aug 1957): £L1
   Req 0/120328 (21 Aug 1958): 50m, 200m, £L¼, £L½, £L1
   Req 0/132857 (19 Apr 1961): 100m, 200m, £L½, £L1
   Req 0/136793 (5 Nov 1962): 200m, £L½, £L1

Note: the three values of the first printing (200m, £L½ and £1) are also known with red Specimen overprint, as shown below.



1963.  As previous issues but in smaller format (22 x 26 mm) and perf 13.  Inscribed United Kingdom of Libya.  No watermark.  Printed (recess) by Bradbury Wilkinson.
 
a) Inscribed CONSULAR SERVICE
   [41. 50m purple and deep green]
   [42. 100m grey-green and claret]
   [43. £L¼ green and brown-purple]
   44. £L½ green and violet
   45. £L1 deep blue and deep brown

b) Inscribed FEDERAL REVENUE
   46. £L1 deep blue and deep brown
   [47. £L3 orange and carmine]

c) Inscribed FEDERAL REVENUE below Arms, and PRIORITY at sides
   48. £L1 salmon and olive

Each of the above stamps was printed only once:
   Req 0/136928 (20 Nov 1962): Federal £L1 and £L3
   Req 0/137266 (15 Jan 1963): Consular 50m, 100m, £L¼, £L½ and £L1
   Req 0/137090 (28 Jan 1963): Priority £L1


1964-67.  Similar small-format Arms types (22 x 26 mm) but inscription at foot changed to Kingdom of Libya.  Perf 13.

a) Inscribed CONSULAR SERVICE
   [51. £L¼ green and brown-purple (1965)]
   52. £L½ green and violet
   53. £L1 deep blue and deep brown

Printings:
   Req 0/142036 (15 Sep 1964): £L½, £L1
   Req 0/144439 (20 Oct 1965): £L¼, £L½, £L1
   Req F/145359 (7 Mar 1967): £L¼, £L½, £L1


b) Inscribed REVENUE
   56. £L½ green and violet (1967)
   57. £L1 deep blue and deep brown
   58. [£L2 yellow and grey-black (1967)]

Printings:
   Req 0/141704 (30 Jul 1964): £L1
   Req F/145624 (29 Aug 1967): £L½, £L1, £L2

Benghazi Mosque / Town Hall (catalogue numbers prefixed J)
Note: the dates of issue and other printing details noted in this section are derived from the Davies collection of Libya Revenues ex the Bradbury Wilkinson archive, which is housed in the British Library.  The archive does not give print quantities.  Stamps listed in square brackets are known from the Davies collection but have not been seen as issued stamps.


1955-63.  Notable buildings of Benghazi, framed by ornamental arch.  Inscribed Government of Cyrenaica at top and Department of Revenues at foot in Arabic.  27 x 32 mm.  Perf 11½.  No watermark.  Printed (recess) by Bradbury Wilkinson.

a) Atiq Mosque (1955-57)
   [C41. 1m green]
   C42. 2m violet
   C43. 5m blue
   C44. 10m orange
   C45. 20m grey-black
   C46. 50m brown
   C47. 100m purple
   [C48. 250m deep green]
   [C49. 500m carmine-lake]

b) Benghazi Town Hall (1955-63)
   [C51. 1m green]
   [C52. 2m violet]
   C53. 5m blue
   C54. 10m orange
   C55. 20m grey-black
   C56. 50m brown
   C57. 100m purple
   [C58. 250m deep green]
   [C59. 500m carmine-lake]

Printings (Mosque):
   Req 0/101807 (24 May 1955): 1m, 2m, 5m, 10m, 20m, 50m, 100m, 250m, 500m
   Req 0/106449 (22 Feb 1956): 1m, 2m, 5m, 10m, 20m, 50m, 100m, 250m, 500m
   Req 0/107102 (4 May 1956): 2m, 5m, 10m, 20m, 50m, 100m
   Req 0/112038 (11 Mar 1957): 10m, 20m, 50m, 100m

Printings (Town Hall):
   Req 0/101807 (24 May 1955): 1m, 2m, 5m, 10m, 20m, 50m, 100m, 250m, 500m
   Req 0/106449 (22 Feb 1956): 1m, 2m, 5m, 10m, 20m, 50m, 100m, 250m, 500m
   Req 0/107102 (4 May 1956): 1m, 2m, 5m , 10m, 20m, 50m, 100m, 250m, 500m
   Req 0/117873 (10 Apr 1958): 10m, 20m
   Req 0/123027 (20 Feb 1959): 5m, 10m, 20m, 50m, 100m
   Req 0/128556 (8 Feb 1960): 5m, 10m, 20m, 50m, 100m, 250m, 500m
   Req 0/131693 (13 Oct 1960): 5m, 10m, 20m, 100m
   Req 0/133224 (6 Jun 1961): 10m, 20m, 50m, 100m, 250m
   Req 0/135223 (9 Mar 1962): 10m, 20m, 50m, 100m, 500m
   Req 0/137037 (17 Dec 1962): 5m, 10m, 20m, 50m, 100m, 250m, 500m

Note: the inscriptions on these two issues are identical, with no indication as to how they were used.  However the fact that they were issued simultaneously may suggest that they did in fact serve different revenue purposes.  The design of a town hall building on C51/59 might indicate that these stamps were used for a municipal tax.


1964-68.  As previous issue (Town Hall design) but inscriptions changed to Kingdom of Libya (top) and Taxes and Fees (bottom), in Arabic only.  Perf 11½.  No wmk.

   81. 5m blue
   82. 10m orange
   83. 20m grey-black
   84. 50m brown
   85. 100m purple
   [86. 250m deep green]
   [87. 500m carmine-lake]

Printings:
   Req 0/141740 (27 Aug 1964): 10m, 20m, 50m
   Req 0/142540 (undated): 5m, 100m, 250m, 500m
   Req 0/144453 (29 Nov 1965): 5m, 10m, 20m, 50m, 500m
   Req F/144951 (21 Jul 1966): 5m, 10m, 20m, 50m, 100m, 250m, 500m
   Req F/145531 (30 Jun 1967): 10m, 20m, 50m, 100m, 250m, 500m
   Req F/146027 (9 Mar 1968): 10m, 20m, 50m, 100m, 250m, 500m

Oil wells (catalogue numbers prefixed K)
1968. Coat of Arms and map of Libya featuring oil wells and other national symbols, 27 x 31½ mm.  Inscribed Kingdom of Libya Revenue Department in Arabic and English.  Perf 11½.  No wmk.  Printed (recess) by Bradbury Wilkinson.

   91. 5m green
   92. 10m violet
   93. 20m deep blue
   94. 30m red-orange
   95. 50m grey-black
   96. 100m brown
   [97. 250m purple]
   [98. 500m deep green]
   [99. 1000m carmine]

Notes:
1. The above issue is included in the Davies collection of Libya Revenues in the British Library.  The values listed in square brackets have not yet been seen as issued stamps.
2. All values were produced in a single printing (Req F/146275/307) dated 26 Jul 1968.


c1970?  As previous issue overprinted with the Arabic initials for Libyan Arab Republic (sideways, reading downwards from right to left), and black bars cancelling the Kingdom of Libya inscriptions at top and bottom.


  R101. 5m green
  R102. 10m violet
  R104. 30m red-orange
  R105. 50m grey-black
  R106. 100m brown
  R107. 250m bright purple
  R108. 500m green

Octagon (catalogue numbers prefixed N)
Note: the stamps listed in this section are all based on the same design of a central octagon with rounded edges, surrounded by four rectangular panels.  The top and bottom panels give the country name and value respectively, while the side panels describe the appropriation.

The various types can be difficult to distinguish, but the following three main sub-divisions should help with identification:
  • One line of Arabic in top panel - see R113/157
  • Two lines of Arabic in top panel, Arabic numerals in bottom panel - see R162/178
  • Two lines of Arabic in top panel, Western numerals in bottom panel - see R181/223



​1970-78 (recorded usage).  Inscribed The Libyan Arab Republic at top (one line of Arabic).  Figures of value in Arabic only.  No watermark.  Initial printing (R113/118) in large format 25½ x 32½ mm; all subsequent printings approx 23½ x 29 mm.

a) Side panels inscribed Taxes and Fees; currency in millièmes, large format (25½ x 32½ mm), perf 10½-11 (November 1970 to November 1971)
   R113. 20m deep blue
   R115. 50m grey-black
   R118. 1000m rose-carmine


b) Currency in millièmes, small format (23½ x 29½ mm), perf 11½ (Jan 1971 to March 1975)
   R121. 5m green
   R122. 10m violet
   R123. 20m blue
   R124. 30m red-orange
   R125. 50m grey-black
   R126. 100m brown
   R127. 500m grey-green


c) As b) but photo printing on shiny paper, perf 12 (1972 to March 1973)
   R131. 5m bright green
   R133. 20m deep blue
   R134. 30m red-orange
   R135. 50m black
   R136. 100m purple-brown


d) As b) but currency changed to dirhams (June 1973 to August 1976)
   R141. 5dh green
   R143. 20dh blue
   R144. 30dh red-orange
   R145. 50dh grey
   R146. 100dh brown
   R147. 500dh grey-green


Note: R144 is known with either rough or clean-cut perfs.

e) As d) but side panels inscribed Department of Taxes (August 1977 to August 1978)
   R152. 10dh violet
   R153. 20dh blue
   R155. 50dh grey
   R156. 100dh brown
   R157. 500dh grey-green




1979-80s (earliest recorded usage).  As previous issues but country name in top panel changed to Socialist People’s Libyan Arab Jamahiriya in two lines, with figures of value in Arabic only.  23½ x 29 mm.  Perf 11½.  No watermark.

a) Side panels inscribed Department of Taxes
   R162. 10dh violet
   R163. 20dh blue
   R164. 30dh red-orange
   R165. 50dh grey
   R166. 100dh brown
   R167. 250dh purple
   R168. 500dh grey-green
   R169. 1000dh carmine


b) Side panels inscribed Bureau of Taxes (both sides the same)
   R173. 20dh blue
   R175. 50dh black
   R176. 100dh brown
   R178. 500dh grey-green

Note: for a stamp similar to R173 but larger (28 x 35 mm) and imperforate, see under stamp paper xxx.



1993-1990s (recorded usage).  As R162/178 but value shown in Western numerals, and top panel inscription slightly redrawn (the Arabic word Great added at lower left).  23½ x 28½ mm.  Perf 11½.  No watermark.

a) Side panels inscribed Bureau of Taxes (both sides the same) (1993)
   R181. 20dh blue
   R182. 50dh grey-black
   R183. 100dh brown-purple
   R184. 250dh bright purple
   R185. 500dh deep green
   R186. 1000dh carmine
   R187. 2000dh magenta



b) Side panels inscribed Department of Taxes (both sides the same) (1987-90s)
   R191. 20dh indigo
   R192. 50dh grey-black
   R193. 100dh brown-purple
   R195. 500dh bright green
   R196. 1000dh carmine
       a. Arabic script wmk

Notes:
1. The figures of value are narrow on R181 and R184/6, and wide on R182/3 and R178/196a.
2. All the above stamps (R181/196a) exist with clean-cut perforations except R195/6, which are known only with rough perfs.  R181/3 and R185/6 exist with both clean-cut and rough perfs.



c2000s.  As R181/196a but again redrawn and now all values with diagonal Arabic script watermark.  Perf 11½.  Side panels inscribed Department of Taxes (both sides the same)

a) Side panel inscriptions as R191/196a; 23½ x 28½ mm except where otherwise stated
   R202. 250dh bright purple
       a. Claret
       b. Rose-red
       c. Orange-red
   R203. 250dh orange-red (22 x 27 mm)
       a. Rose
   R205. 500dh bright green
   R206. 1000dh pale rose (22 x 27 mm)
   R207. 2000dh magenta

Note: the shades of the 250dh (R202/a/b/c) are easy to distinguish; in addition R202b/c have little or no shading in the inscription panels, in contrast with R202/a.


b) Side panel inscriptions in sharper lettering; 24 x 29½ mm (100dh) or 23½ x 29 mm (others)
   R215. 500dh grey-green
   R216. 1000dh pale orange-red
   R217. 2000dh bright purple

c) As a) but top inscription changed to State of Libya Ministry of Finance; 23 x 26 mm (c2018)
   R223. 250dh orange-red

Note: The issue date of R223 is unknown but the country name inscription suggests no earlier than January 2018.

Hawk (catalogue numbers prefixed Q)
1970 (earliest recorded usage).  Arms of Libya showing the Eagle of Saladin facing left.  Inscribed Libyan Arab Republic at top and Revenue at foot, with currency in Libyan pounds.  22 x 26½ mm with wide margins all round.  Perf 11½.  No watermark.

   C101. £L½ green and deep blue
   C102. £L1 blue and brown
   C103. £L2 yellow and black

1970 (earliest recorded usage).  Arms of Libya showing Eagle of Saladin facing left, similar to Consular C101/2 but design 24 x 29 mm with narrower margins.  Inscribed 
Libyan Arab Republic at top and War Tax at foot.  Perf 11½.  No watermark.

   W101. £L1 orange and magenta



1980 (earliest recorded usage).  Arms of Libya redrawn showing the Hawk of Qureish facing right, and change to new currency (dinars).  Inscribed Libyan Arab Republic at top and Federation of Arab Republics on the scroll held by the hawk.  23 x 28 mm.  Perf 11½.  No watermark.
 
C116a (on right, se-tenant with normal)
a) Figure of value below text in all four corners

   C111. 1d blue and deep brown



b) Figure of value now above text in lower corners, the 1d redrawn with clearer inscriptions

   C116. ½d green and violet
    a. Centre omitted and frame reversed
   C117. 1d blue and deep brown



Note: The Federation of Arab Republics was an affilation of Libya, Egypt, and Syria, which began in January 1972 and lasted for nearly six years.  Although the Federation officially ended in November 1977, Libya's Consular and War Tax stamps continued to show the Federation's Coat of Arms until well into the 1990s.




C121/2 plus misperforated example of C122 (see footnote)
1982-84 (earliest recorded usage).  As C116/7 but Arabic inscription at top changed to Great Socialist People’s Libyan Arab Jamahiriya.  23 x 28 mm.  Perf 11½.  No watermark.

   C121. ½d green and violet
   C122. 1d blue and deep brown

Note: several examples of C122 are known with a vertical perforation shift of about 3mm, all used in Bangladesh.  These appear to be genuine.



 
C131
1986 (earliest recorded usage).  As previous issue but value now shown in Western numerals.  23½ x 28½ mm.  Perf 11½.  No watermark.

   C131. 1d blue and deep brown



 1980.  Arms of Libya redrawn showing Hawk of Qureish facing right.  Inscribed Libyan Arab Republic at top and Federation of Arab Republics on the scroll held by the hawk.  23 x 28 mm.  Perf 11½.  No watermark. 
W111 and W116
a) Figure of value below text in all four corners

   W111. 1d orange

b) Redrawn type with clearer inscriptions, figure of value now above text in lower corners

   W116. 1d red-orange



Note: concerning the Federation of Arab Republics inscription, see footnote below C111/7.


 
Two examples of W121 showing clean-cut and rough perfs
1982-84 (earliest recorded usage).  As previous issue but Hawk facing left, and Arabic inscription at top changed to Great Socialist People’s Libyan Arab Jamahiriya.  23 x 28 mm.  Perf 11½.  No watermark.

   W121. 1d orange



Notes:
1. Specialists may wish to distinguish clean-cut and rough perf varieties of W121, though the difference is no longer considered significant enough for a separate catalogue listing.


2. Stamps as W121 but with a saw-tooth perforation are now regarded as forgeries.  For further details, see footnote 2 below C164.

3. It will be noticed that W101, W111/6 and W121 correspond to Consular issues C101/3, C111/7 and C121/2 respectively.  The latest Consular issues of Libya (C131/64 with value in Western numerals) have no equivalent War Tax stamps, which suggests that the use of War Tax stamps may have ceased in the late 1980s or 90s.




1988-2002.  New type with eagle facing left, inscribed Passport Fees at top.  23½ x 28½ mm.  Perf 11½.  The dates in brackets are the earliest recorded usage for each value. 
Forgery with saw-tooth perfs
a) No watermark, perf 11½
   C142. 2d orange (1991)
   C143. 3d brown (1989)
   C144. 5d blue (1989)
   C145. 10d mauve (1988)
   C146. 20d rose-carmine (1994)

b) No watermark, roulette 10, self-adhesive
   C164. 5d blue

c) Watermark Multiple Coat of Arms, perf 11½

   C174. 5d blue
   C175. 10d mauve
   C176. 20d rose-carmine


Notes:
1. The earliest dated examples of C142/6 are all rough perf, with clean-cut printings appearing from 1997 (2d and 20d), 1998 (5d) and 1999 (10d).  The 3d has not been recorded with clean-cut perf.
2. A stamp similar to C146 but with a saw-tooth perforation measuring 14½ was formerly listed here but is now thought to be a forgery intended to defraud the Libyan authorities.  Examples are similar in size and shade to the genuine stamp and the overall impression is well executed.  The only recorded usage of these stamps is on passport pages cancelled in Dacca (Bangladesh), suggesting that this may have been the place of their manufacture.
3. The watermark is found upright on all three values (C174/6) and is also known inverted on the 5d and 10d.

Airport Tax (catalogue numbers prefixed A)
1980s.  Aircraft and terminal, globe and book.  41½ x 54 mm.  Perf 13½ (A1) or perf 10½ (A2/3).  No watermark.  Multicoloured; background colour given.

a) Inscribed Libyan Arab Republic at top, value in Arabic numerals at lower left

   A1. 1000dh grey-green

b) Inscribed Great Socialist People’s Libyan Arab Jamahiriya at top, value in Western numerals

   A2. 3000dh yellow-orange
     a. Extra row of perforations at top
   A3. 5000dh yellow-brown

Note: A3 is inscribed Benina International Airport.

Fezzan (catalogue numbers prefixed F)
1950s?  Desert scene with camel rider, 38½ x 18½ mm.  Perf 11½.  No watermark.

​a) Inscribed LIBYA (reading downwards left of centre) ADM. OF FEZZAN / REV. STAMP in both English and Arabic

   F1. 1m green
   F2. 5m blue

b) Inscribed Kingdom of Libya Taxes and Fees in Arabic only


   F7. 5m slate-blue
   F8. 10m carmine

Notes:
​1. Duston lists a 10m red as F1/2 (though this may be an error for my F8) and a 50m lilac-brown, which I have not seen.
​2. The inscription on F7/8 implies that these stamps were valid for use throughout Libya but I list them with Fezzan due to their similarity to the regional issues.



1950s?  Inscribed FEZZAN Impot du Timbre.

   F11. 100m dark blue on light blue

Health / Medical Fees (catalogue numbers prefixed H)
1980s?  Person with medicines and clock.  Inscribed Great Socialist People’s Libyan Arab Jamahiriya at top, value in Western numerals at lower left.  24 x 29 mm.  Perf 11½ (500dh rough perf).  No watermark.

   L1. 500dh orange
   L2. 1000dh orange

The inscription above middle left seems to be a warning to keep medicines out of the reach of children.  The top inscription differs between the two values but the printing is too small to be legible.

Social Security (catalogue numbers prefixed S)
x

Tobacco Excise (catalogue numbers prefixed X)
x

Municipal (catalogue numbers prefixed M)
1954-61 (recorded usage).  Al-saraya al-hamra (Red Castle), Tripoli.  Inscribed MUNICIPAL REVENUE in English and Municipal Revenue Tripolitania at top in Arabic.  Perf 11½.  No watermark.
​
a) Figures of value in black, small figures at left (recorded usage 1953-69)
   M41. 5m brown
   M42. 10m red-orange
   M43. 50m bright purple
   M44. 100m carmine
   M45. 200m deep brown
   M46. 500m green
   M47. 1000m brownish yellow

Recorded usage:
  • M41 - 10/1/53 to 5/2/62
  • M42 - 25/2/59 to 1/61
  • M43 - 10/1/53 to 6/12/59
  • M44 - 10/1/53 to 25/2/59
  • M45 - 30/6/53 to 6/12/59
  • M46 - 17/4/61? to 1962
  • M47 - 19/2/67 to 12/2/69

b) Figures of value in black, large figures at left (recorded usage 1961-69)
   M51. 5m brown
   M52. 10m red-orange
   M53. 50m bright purple
   M54. 100m lake
   M55. 200m deep brown
   M56. 500m green

Recorded usage:
  • M52 - 5/2/62
  • M53 - 1/61 to 5/2/62
  • M55 - 1/61 to 5/2/62
  • M56 - 14/9/64 to 30/7/69


c) Figures of value in same colour as rest of design (recorded usage 1963-71)
   M61. 5m brown
   M62. 10m red-orange
   M63. 50m bright purple
   M64. 100m carmine
   M65. 200m deep brown
   M66. 500m green

Recorded usage:
  • M61 - 11/1/67 to 10/1/70
  • M62 - 11/1/67 to 17/1/71
  • M63 - 2/12/63 to 17/1/71
  • M64 - 30/1/69 to 6/4/69
  • M65 - 11/1/67 to 17/1/71
  • M66 - 19/2/67 to 12/2/69



1973-75 (recorded usage).  25 x 30 mm.  Calligraphy, featuring small image of Eagle of Saladin facing left.  Inscribed Libyan Arab Republic in upper panel, Municipal Affairs at foot, with currency in millièmes.  Perf 11½ (50m) or 10½ (100m).  No watermark.

   M71. 50m bright purple
   M72. 100m carmine

   M73. 200m black
​
Recorded usage:
  • M71 - 7/6/73 to 31/12/75

​
1975-81 (recorded usage).  Similar to previous issue but now with Hawk of Qureish facing right, and currency changed to dirhams.  Perf 11½.  No watermark.  Three different types.
 
a) Libyan Arab Republic in upper panel (1975-77)
   M81. 50dh bright purple
   M82. 100dh carmine
   M83. 200dh black

b) Socialist People’s Libyan Arab Jamahiriya in upper panel, with a long unbroken line of text below the hawk (1979-87)
   M91. 50dh bright purple
   M92. 100dh orange-red

c) Value now shown in Western numerals, and upper panel again changed to incorporate the Arabic word Great in the country name; rough perf (c1990s)
   M102. 100dh vermilion
   M104. 500dh green

Recorded usage:
  • M81 - 31/12/75 to 3/3/77
  • M91 - 9/7/79 to 10/6/81
  • M92 - 7/3/87

Stamp paper (catalogue numbers prefixed Z)
c1955.  Atiq Mosque type similar to C41 etc but printed directly onto lined paper for documentary use.  Inscribed Government of Cyrenaica at top and Department of Revenues at foot in Arabic.  27 x 32 mm.  Presumed printed by Bradbury Wilkinson. 

   P1. 20m grey-black
   P2. 50m brown


The illustration below shows the top portion of a complete paper bearing an impression of P2.

1950s-60s.  Similar to #61/74 but impressed stamps.


a) Printed bills of exchange, small figures of value

  Z72. 5m black
  Z73. 6m black
  Z74. 11m black

  Z77. 71m black


b) General-purpose stamp paper with impressed stamp measuring 35 x 42 mm, large figures of value.  First recorded usage 1963.

  Z81. 21m blue
  Z82. 31m red-orange

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