Revenue Reverend
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  • Couldn't help noticing...
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Malaya (Federated Malay States)
Chapter overview
  • Entertainments Duty (catalogue numbers prefixed E)
  • Impressed revenue stamps (catalogue numbers prefixed Z)
  • Judicial (catalogue numbers prefixed J)
  • Labels (catalogue numbers prefixed L)
  • Railway Newspaper stamps (catalogue numbers prefixed N)
  • Revenue (catalogue numbers prefixed R)
  • Revenue usage of Postage stamps (catalogue numbers prefixed S)

Acknowledgments (see also general acknowedgments on the main Asia page)
  • W A Reeves, The Postage Stamps of Federated Malay States 1900-1935 (Malaya Study Group, London, 1978)
  • W A Reeves, Federated Malay States - The printing of its stamps & postal stationery (Malaya Study Group, London, 1989)
  • Steven Tan (editor), Standard Catalogue of Malaysia Singapore Brunei Revenue Stamps and Postal Stationery (1st edition, International Stamp & Coin Sdn Bhd, Kuala Lumpur, 2003)
Grateful thanks to Peter Cockburn for providing a number of scans for this chapter.

Currency
  • (1895-1939) 100 cents = 1 Straits dollar

Entertainments Duty
Picture
E1/5
?1920s.  Various designs, all measuring 16½ x 20 mm, inscribed ENTERTAINMENTS DUTY PAID.  Perf 15 x 14.  No watermark.  Printed the FMS Survey Department.

  E1. 2c black
  E2. 5c ultramarine
  E3. 10c ultramarine and green
  E4. 20c black and carmine
  E5. 30c deep green
  [E6. 50c brown]

Notes:
1. The printer's imprint appears in the sheet margins.
2. The 50c is currently known only with REVENUE overprint (see R14 below).


Impressed revenue stamps
Note: in his 1978 book The Postage Stamps of Federated Malay States 1900-1935, Reeves records photographic essays for embossed / impressed revenue stamps in 12 different denominations ranging from 3c to $250.  These were mounted together on a De La Rue archive sheet, each essay dated 23rd October 1911 and the sheet endorsed Engineers 13th February 1913.  The De La Rue archive also contained undated proofs in orange on laid paper of embossed revenues denominated 3c and 4c.  No examples of the issued stamps have been recorded to date, and it is possible that the essays were not in fact adopted.

Judicial
PictureJ1/2 and J6 (J6 image from Tan)
1900-01.  First provisional issue.  FMS postage and revenue issue of 1900 (tiger's head types of Negri Sembilan overprinted FEDERATED MALAY STATES) further overprinted for Judicial use, or surcharged also.


a) JUDICIAL in capitals, 17 x 2½ mm
  J1. 5c dull purple and olive-yellow
  J2. 50c green and black

b) Judicial in mixed case, 14 x 3 mm
  J6. 10c on 50c green and black (surch in red)

Notes:
1. All recorded used examples of J1/6 are cancelled in Negri Sembilan, and it is possible that they were issued only in this state.
2. Recorded usage: J1 - Oct to Dec 1900, J2 - Jan 1901.

 

Picture
J11/13 and J16/17
1900-04 (recorded usage).  Provisional overprints on 1900-01 issue.  Cents values in leaping tiger design, wmk Crown CA sideways; dollar values in elephant design, wmk Crown CC.  Perf 14.

a) JUDICIAL (with tail to J) in seriffed capitals, 17½ x 3 mm
  J11. 25c on 50c black and orange-brown
  J12. 50c black and orange-brown (opt in red)
  J13. $1 green and pale green (opt in red)

b) Overprinted with the letter J in seriffed type,
3½ x 4½ mm
  J16. 10c black and claret (opt in red)
  J17. 50c black and orange-brown

Notes:
1. J11/13 are only known as mint stamps, and it is possible they were not issued.
2. J16 is known used only in Negri Sembilan, the one recorded example having a Sep 1901 cancel.

 
Picture
J21/27 (J21 image from Tan)
c) JUDICIAL in bold sans-serif capitals, 16 x 3 mm (5c to 50c) or 24½ x 3 mm ($1 to $25), overprinted by De La Rue in London (1901)

  J21. 5c green and carmine on yellow
  [J22. 10c black and claret]
  J23. 20c mauve and black
  J24. 50c black and orange-brown
  J25. $1 green and pale green
  J26. $2 green and carmine
  J27. $5 green and bright ultramarine
  [J28. $25 green and orange]

Notes:
1. Proofs of all eight listed values can be found in the Crown Agents archive in the British Library, though t
he 10c and $25 values are not currently known as issued stamps.
2. Reeves (1978) records the 5c to 50c values on a De La Rue appendix sheet dated 13th March 1901 (Reqn 19/1901) and annotated Perak.  All recorded issued examples of this set are used in Perak, and it seems probable that the stamps were released in this state only.  
3. Reeves (1989) records an entry in the De La Rue Private Day Book T/148 for the printing of FMS Judicial stamps, which almost certainly refers to this issue.  The entry is dated 23rd May 1901 and gives the following print quantities: 5c (97 sheets), 10c (94 sheets), 20c (95 sheets), 50c (93 sheets), $1 (102 sheets), $2 (105 sheets), $5 (104 sheets), $25 (23 sheets).
4. Recorded usage: J23 - 1903, J24 - Oct 1902, J26 - May 1904.

 

Picture
J31/39
d) Judicial. (with stop) in mixed case, 14½ x 3 mm, in red except where otherwise stated

  J31. 3c black and brown
  J32. 5c green and carmine on yellow
    a. Opt in black
  J33. 10c black and claret
    a. Opt double in black and red
  J34. 20c mauve and black
    a. Opt in black
  J35. 50c black and orange-brown
    a. Opt double in black and red
  J36. $1 green and pale green
  J37. $2 green and carmine
  J38. $5 green and bright ultramarine
  J39. $25 green and orange

Notes:
1. Morley additionally records a 1c value similarly overprinted, and a 20c with double overprint in black and red.  No-one else has recorded these and I believe Morley was transcribing an erroneous report of stamps he had not personally seen.

2. The double overprints in black and red on the 10c and 50c (J33a and J35a) seem to have been overprinted in black first and then had the red overprint applied subsequently, possibly because the black overprint was difficult to see.
3. J31/39 are normally found cancelled with the black double-ring Magistrate's Court type of Kuala Lumpur (more rarely of Kuala Kubu or Serendah), though to date J36, J38 and J39 have been recorded used only in Negri Sembilan with the double-ring oval of Magistrate's Court Seremban.
4. Recorded usage: J31 - Jul 1902, J32 - Apr 1902 to May 1903, J33 - Jul 1901, J33a - 1901, J34 - Apr 1901 to May 1903, J34a - May 1901, J35 - Apr 1901, J35a - Sep to Dec 1901, J36 - 1902, J37 - Feb to Jul 1902, J38 - Mar 1902, J39 - Mar 1902.



 
Picture
General notes on the Judicial key type issues (J41/86)

1. All FMS Judicial stamps issued from 1903 onwards were printed (typo) by De La Rue using their key plate technique.  The vignette plate showed the iconic leaping tiger image used for the postage and revenue issues, and a new duty plate was introduced in vertical format, inscribed with the country name at the top and JUDICIAL at foot.  The designed measured 25½ x 30 mm and was set in sheets of 60.

2. Reeves (1978) records four sets of DLR archive material relating to this issue:

  • Three different essays for this issue labelled A, B and C, denominated 25c, 10c and $25 respectively, all variants on the issued design - dated 19th February 1902
  • 11 imperforate colour trials affixed to De La Rue Appendix Sheet A, with suggested values from 3c to $50 written alongside, plus a further 8 colour trials on Appendix Sheet B - both sheets dated 1st October 1902
  • 18 additional bi-coloured trials, 11 of them on coloured paper, on appendix sheet dated 29th July 1904, two of the trials annotated "Appd for 20c" and "For $100"
  • Vignette and frame cut-down plate proofs for 14 values from 3c to $100, affixed to pieces and dated 5th October 1903 ($3), 25th August 1904 (20c), 26th June 1906 ($100) and 21st November 1902 (others)

3. The first printings were printed on Crown CC watermarked paper.  In due course this was replaced with Multiple Crown CA paper, and subsquently Multiple Script CA.  It is not known at what exact point the different watermarks were introduced, but comparison with 
other large-format De La Rue productions of the period suggests that Multiple Crown CA was used from roughly 1907 to early 1921, with 1903-06 printings on Crown CC paper and printings from late 1921 onwards on Script CA.  If this is correct, then based on the available printing data (see schedule below), all values of the set should exist on all three watermarks except the 3c (CC and MCA only) and the $50 and $100 (CC only).

4. Printing data for all British Colonies stamp issues from February 1922 onwards are documented in the Crown Agents Requisition Books (now housed in the British Library).  These plus the earlier printings of the FMS Judicials are listed by Reeves in his 1989 book Federated Malay States - The Printing of its stamps & postal stationery.  Reeves does not number the printings or specify Requisition numbers, and does not indicate whether his dates refer to printing or dispatch.  He does however include exact quantities printed for each value in each printing, which for reasons of space I have not reproduced here.

Early printings (details from Reeves):
  • Printing 1 (26th January 1903): 3c, 5c, 10c, 25c, 50c, $1, $2, $5, $10, $25, $50
  • Printing 2 (5th October 1903): 5c, 10c, 25c, 50c, $1, $2, $3, $5, $10, $25, $50
  • Printing 3 (25th August 1904): 3c, 5c, 10c, 20c, 25c, 50c, $1, $2, $3, $5, $10, $50
  • Printing 4 (11th July 1905): 3c, 5c, 10c, 20c, 25c, 50c, $1, $2, $3, $5, $10
  • Printing 5 (15th June 1906): 10c, 25c, 50c, $1, $2, $3, $5, $10, $25, $50, $100 (note: my conjecture is that this was the last printing on Crown CC paper, and that printings 6 to 21 were wmk Multiple Crown CA)
  • Printing 6 (18th June 1907): 5c, 10c, 25c, 50c, $1, $5, $10
  • Printing 7 (1908): 10c, 20c, 25c, 50c, $1, $2, $3, $5, $10
  • Printing 8 (1909): 3c, 10c, 20c, 25c, 50c, $1, $2, $10
  • Printing 9 (22nd July 1909): 10c, 20c, 25c, 50c, $1, $2, $3, $5, $10
  • Printing 10 (29th June 1910): 5c, 10c, 25c, 50c, $1, $2, $3, $5, $10, $25
  • Printing 11 (1911 or 1912): 3c, 5c, 10c, 25c, 50c, $1, $2, $5, $10
  • Printing 12 (15th October 1912): 5c, 25c, 50c, $1, $2, $5, $10
  • Printing 13 (1913): 5c, 10c, 25c, 50c, $1, $2, $3, $5, $10
  • Printing 14 (15th August 1914): 10c, 20c, 25c, 50c, $1, $2, $5, $10
  • Printing 15 (9th July 1915): 3c, 10c, 25c, 50c, $1, $2, $3, $5
  • Printing 16 (1916): 25c, 50c, $1
  • Printing 17 (27th January 1917): 5c, 50c, $1, $2, $5
  • Printing 18 (14th February 1918): 50c, $1, $2, $5
  • Printing 19 (7th February 1919): 50c, $1, $2, $3, $5
  • Printing 20 (21st January 1920): 3c, 50c, $1, $2, $5, $10
  • Printing 21 (26th January 1921): 50c, $1, $2, $3, $5, $10

Later printings (details from the Crown Agents Requisition Books) - all presumed Script watermark except where otherwise stated:
  • Req 126/21 (sent to Malaya 30th December 1921): 25c, 50c, $1, $2, $5, $10
  • Req 4492 (sent to Malaya 9th September 1922): 5c, 10c, 25c, 50c, $1
  • Req 4536 (134/22) (sent to Malaya 4th to 11th December 1922): 10c, 20c, 25c, 50c, $1, $2, $5 (note: the 20c - the only value printed on yellow paper - was presumably MCA watermark - see note after Req 8735 below)
  • Req 4881 (sent to Malaya 2nd January 1924): 5c, 10c, 25c, 50c, $1, $2, $3, $5, $10
  • Req 5348 (sent to Malaya 2nd January 1925): 10c, 25c, 50c, $1, $2, $3, $5, $10, $25 (note: the $3 and $25 are marked in the Requisition book as 'new watermark', ie the first printing of these values on Script paper, though it seems likely that the $3 from the previous requisition was also Script)
  • Req 5773 (sent to Malaya 28th November 1925): 5c, 10c, 25c, 50c, $1, $2, $3, $5
  • Req 6268 (sent to Malaya 27th January to 3rd February 1927): 10c, 25c, 50c, $1, $2, $3, $5 (note: Reeves does not record this printing)
  • Req 6770 (sent to Malaya 7th February 1928): 25c, 50c, $1, $2, $3, $5, $10
  • Req 7318 (sent to Malaya 16th January 1929): 25c, 50c, $1, $2, $3, $5, $10
  • Req 7979 (sent to Malaya 1st January 1930): 5c, 10c, 25c, 50c, $1, $2, $3, $5
  • Req 8735 (sent to Malaya 18th February 1931): 5c, 10c, 20c, 25c, 50c, $1, $2, $3, $5, $10 (note: the 20c is marked in the Requisition book as 'new watermark', ie Script CA, implying that Req 4536 had used MCA paper for this value)
  • Req 9261 (sent to Malaya 2nd December 1931): 25c, 50c, $1, $2, $3 (note: Reeves gives a date of December 1932 for this printing)


Picture
J41/53
1903-06.  New Judicial key type featuring leaping tiger (as on postage and revenue issues) but in a vertical format frame, 25½ x 30 mm.  Wmk Crown CC.  Perf 14.  Printed (typo) by De La Rue.

  J41. 3c grey and blue-green
  J42. 5c grey and deep brown
  J43. 10c grey and ochre
  [J44. 20c grey and black on yellow (1904)]
  J45. 25c grey and purple
  J46. 50c grey and olive-green
  J47. $1 green and brown-orange
  J48. $2 green and blue
  J49. $3 green and blue-green
  J50. $5 green and red-brown
  J51. $10 green and black
  J52. $25 green and violet
  J53. $50 green and red
  [J54. $100 black and purple on red (1906? - see note 1)]

Notes:
1. The 20c and $100 values are known from the printers' archive material and requisition records, but I have not seen either of these as issued stamps.  The existence of several documents bearing large multiples of the $50 value has led some specialists to suppose that the 17 sheets of the $100 sent to Malaya in 1906 were in fact never issued.
2. Some shade variation can be found on many values of this series as well as J61/86.  The green centres of the $1 to $50 can sometimes appear grey due to washing or fading.

3. Tan lists a $25 red and green and a $25 green and orange, the latter also being listed by Forbin.  I believe these are errors, though they may refer to the third of the three DLR essays for this issue, which was denominated $25 and printed in green and orange (see General notes on the Judicial key type issues, note 2).
4. An example of the $25 with sans-serif SPECIMEN handstamp (Samuels type D9a) was sold in the 1997 auction of the Malaya Study Group.
5. An example of the 50c with a cancel dated 1900 was described in the 1997 auction catalogue of the Malaya Study Group (lot 42).  It is possible that the cancel was set with the wrong year plug since the print records clearly point to an issue date no earlier than 1903. 




 
Picture
J61/71
PictureJ84/86
1907-31.  As previous issue but change of watermark.

a) Wmk Multiple Crown CA (1907-21)

  [J60. 3c (1909)]
  J61. 5c grey and deep brown
  J62. 10c grey and ochre
  J63. 20c grey-brown and purple on yellow (1908)
  J64. 25c grey and purple
  J65. 50c grey and olive-green
  J66. $1 green and brown-orange
  J67. $2 green and blue (1908)

  [J68. $3 (1908)]
  [J69. $5]

  J70. $10 green and black
  J71. $25 green and violet (1910)

b) Wmk Multiple Script CA (1922-31)

  [J81. 5c]
  [J82. 10c]
  [J83. 20c (1931)]

  J84. 25c grey and purple
  J85. 50c grey and olive-green
  J86. $1 green and orange

  [J87. $2]
  [J88. $3 (1924)]
  [J89. $5]
  [J90. $10]

  [J91. $25 (1925)]

Notes:
1. T
he existence of the stamps in brackets is known from the Crown Agents Requisition books but I have not seen them as issued stamps.  
2. Some of the MCA printings and all the Script printings of J61/86 seem to be on chalk-surfaced paper.


Labels
Picture
L1/4
1916.  Arms of the Federated Malay States on banner over war orphans and widows.  27 x 45 mm.  Shields in corners each bearing the name of one member state of the FMS.  Rough perf 12.  No watermark.  No value indicated.  The inscription at foot differs between the four types.

  L1. [Belgian Relief] purple
  L2. [Red Cross Fund] brown
  L3. [Roberts Memorial] red
  L4. [War Relief] green

Note: according to The Postage Stamps of the Federated Malay States by W A Reeves, the above stamps were issued on 17th February 1916 and withdrawn in 1918.  All cancelled examples I have seen are dated within this period.

Railway Newspaper stamps
Picture
N1/8
1918-33 (see note 1).  Typeset values printed on a range of coloured papers, 37 x 23 mm.   No watermark.  Rough perf 12.  Unique security number printed on each stamp.

  N1. 1c black on pale grey
  N2. 2c black on buff
  N3. 4c black on blue-grey
  N4. 5c black on pink
  N5. 7c black on buff
  N6. 10c black on brick-red
  N7. 20c black on pale pink
  N8. 30c black on magenta

Notes:
1. C L Harte-Lovelace first recorded these stamps in the February 1919 edition of the
Bulletin of the Fiscal Philatelic Society.  He lists only five values (1c, 2c, 4c, 7c, 10c) and states that the issue date was 1st January 1918, though the source of his information is not given.  
The 5c, 20c and 30c were presumably added to the series later, and have the inscriptions in a slightly different font from the original five values.  The latest identifiable cancel hitherto found on this issue is dated 1933.
2. A wide range of minor varieties may be found due to inconsistencies within the sheet.
3. Tan also lists 9c, 13c and 15c values for the above set.  I have not seen these, and suspect Tan has confused them with the later Malayan Railway
series, which does include the 9c and 15c values.

 
Picture
N11 (black and white image from Tan)
?1930s.  New typeset design in wider horizontal format, inscribed F.M.S.R. at each side.

  N11. 5c black on pale salmon


In 1948 the FMS Railway was renamed the Malayan Railway Administration, which in turn became Keretapi Tanah Melayu on Malaysia's independence in 1962.  Newspaper stamps issued under these names are listed on the BMA / Federation / Malaysia page.

Revenue
Picture
R1, R1a (image from Spink Cockburn catalogue), R2, R2a
1910-20.  Elephants key type, 30 x 25½ mm, as used for postage and revenue high values but inscribed REVENUE at both sides.  Wmk Multiple Crown CA (sideways).  Perf 14.  Printed (typo) by De La Rue in sheets of 30.

  R1. $100 purple and carmine
    a. Wmk upright (1920)
  R2. $250 purple and ultramarine
    a. Wmk upright (1920)

Notes:
1. Reeves (1978) records the existence of cut-down die proofs of the $100 and $250 duty tablets, affixed to a piece dated 27th October 1910.
2. The $100 wmk upright was discovered by Peter Cockburn.  His example (sold by Spink Singapore in September 2014) is cancelled 1925, which indicates that this came from the 1920 printing.  It is not known which of the $250 reprints (see list below) was the first with upright watermark, but it must have been 1920 at the latest.


Printings (details from Reeves):
  • Printing 1 (26th October 1910): $100 (140 sheets of 30), $250 (72 sheets of 30)
  • Printing 2 (19th July 1916): $250 (4 sheets of 30)
  • Printing 3 (13th April 1917): $250 (63 sheets of 30)
  • Printing 4 (20th July 1918): $250 (214 sheets of 30)
  • Printing 5 (7th October 1920): $100 and $250 (each value 203 sheets of 30)

 
Picture
R3 and R4
1926-35.  As previous issue but watermark Multiple Script CA (sideways on $100).

  R3. $100 purple and carmine
  R4. $250 purple and ultramarine

Note: Tan states that the watermark can be found both upright on sideways on both values, which is correct for the MCA issues (R1/2a) but not in my view for the Script printings.  There was only one Script CA printing of the $100 so it seems unlikely that two different watermark orientations would exist.  I have not seen the $250 with Script wmk sideways.

Printings:
  • Req 5905/1 (sent to Malaya 17th March 1926): $250 (190 sheets of 30) - annotated "New watermark", ie first time on Script CA
  • Req 6235 (sent to Malaya 3rd December 1926): $100 (203 sheets of 30) - annotated "New watermark", ie first time on Script CA
  • Req 6269 (sent to Malaya 21st January to 24th June 1927): $250 (200 sheets of 30)
  • Req 496/1 (sent to Malaya 17th January 1935): $250 (203 sheets of 30)
 


Picture
R11/14
c1930.  Entertainments Duty issue overprinted REVENUE in black or (R12) surcharged REVENUE 6 diagonally in red.

  R11. 5c ultramarine
  R12. 6c on 2c black (surch in red)
  R13. 10c ultramarine and green
  R14. 50c brown

Notes:

1. The 50c has not been recorded without REVENUE overprint.
2. Tan additionally lists the 20c and 30c values overprinted Revenue but I believe this is an erroneously listing for the unoverprinted stamps.

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
S11/14
PictureS8
1900.  Tiger's head types of Negri Sembilan (cents values) or elephants type of Perak (dollar values) overprinted FEDERATED MALAY STATES with bar through original state name.  Perf 14.  Wmk Crown CA (cents values) or Crown CC (dollar values).  Printed and overprinted (typo) by De La Rue.

  S8. 50c green and black
  S11. $1 green and pale green
  S12. $2 green and carmine
  S13. $5 green and ultramarine
  S14. $25 green and orange

 

Picture
S15/26
1900-01.  Cents values in leaping tiger design, wmk Crown CA sideways; dollar values in elephant design, wmk Crown CC.  Perf 14.  Printed (typo) by De La Rue.

  S15. 1c black and green
  S18. 5c green and carmine on yellow
  S22. 50c black and orange-brown
  S23. $1 green and pale green
  S24. $2 green and carmine
  S25. $5 green and bright ultramarine
  S26. $25 green and orange

 
Picture
S29/51 including S47cb on chalk-surfaced paper
PictureS47b (wmk inverted variety)
1904-22.  As previous issue but watermark changed to Multiple Crown CA (sideways on cents values).  Perf 14.  Printed (typo) by De La Rue.  Ordinary paper (1c to 50c) or chalk-surfaced paper (dollar values).

  S29. 1c green
  S30. 1c deep brown
  S32. 3c grey and brown
  S33. 3c brown
  S34. 3c carmine
  S39. 5c green and carmine on yellow
  S40. 6c orange
  S43. 10c grey-brown and claret
  S44. 10c deep blue
  S45. 20c mauve and black
  S47. 50c grey and orange
    b. Wmk inverted
    cb. Chalk-surfaced paper
  S48. $1 grey-green and green
    a. Green and pale green
  S49. $2 green and carmine
  S50. $5 green and blue
  S51. $25 green and orange

 

Picture
S53/81
PictureTop value $25 (presumably Script wmk) on 1932 document
1922-34.  As previous issue but watermark changed to Multiple Script CA (sideways on leaping tiger types).  Perf 14.  Printed (typo) by De La Rue.  Ordinary paper (1c to 10c black and blue) or chalk-surfaced paper (10c purple on pale yellow and 20c to $25).

  S53. 1c black
  S55. 2c green
  S56. 3c grey
  S57. 3c green
  S58. 3c brown
  S59. 4c carmine-red
  S60. 4c orange
    o. Overprinted ORIENTAL
  S61. 5c mauve on pale yellow
  S62. 5c brown
  S66. 10c black and blue
  S67. 10c purple on pale yellow
  S69. 20c dull purple and black
  S70. 25c purple and bright magenta
  S71. 30c purple and orange-yellow
  S74. 50c black and orange
  S76. $1 pale green and green (elephants)
    a. Grey-green and emerald
  S77. $1 black and red on blue (tiger)
  S78. $2 green and carmine (elephants)
  S79. $2 green and red on yellow (tiger)
  S80. $5 green and blue (elephants)
  S81. $5 green and red on green (tiger)
  S82. $25 green and orange



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