Revenue Reverend
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Malaya (Johore)
Chapter overview
  • Entertainments Duty (catalogue numbers prefixed E)
  • ​Judicial (catalogue numbers prefixed J)
  • Revenue (catalogue numbers prefixed R)
  • Revenue usage of Postage stamps (catalogue numbers prefixed S)

Acknowledgments (see also general acknowedgments on the main Asia page)
  • Spink Singapore, Stamps and Covers of South East Asia including the Peter Cockburn Award Winning Collection of Revenues (auction catalogue) (20 Sep 2014)​

Currency
  • (Until 1967) 100 cents = 1 Straits / Malayan / Malaya & British Borneo dollar
  • (Since 1967) 100 cents (sen) = 1 Malaysian dollar (ringgit)

Entertainments Duty
Picture
E1/2
c1940.  16½ x 20 mm, inscribed ENTERTAINMENTS DUTY PAID / JOHORE.  Perf 15 x 14.  No watermark.  Printed the FMS Survey Department.

  E1. 10c ultramarine and
 green
  E2. 20c black and carmine

Note: The date of issue is not known but these stamps are assumed to be contemporaneous with the equivalent series for Straits Settlements and the Federated Malay States.  It is also assumed that they were the work of the same printer.


Judicial
Picture
J2/6 (top row), J11/14 (middle row), J22/23 and J31/32 (bottom row) - several images from Spink/ Cockburn catalogue
PictureEnlargement showing overprint type a) above and type b) below
c1910s-40s.  Postage and revenue issue of 1904-41, locally overprinted with JUDICIAL in capitals.  Two different types of overprint and three different watermarks.

a) Overprinted in blue, the tail of the letter J descending below the line of the other letters

Wmk Single Rosette
  J2. 50c dull purple and red
  J4. $2 green and carmine
  J5. $5 green and orange
​  J6. $10 green and black

Wmk Multiple Crown CA
  J11. 25c dull purple and green
  J12. 50c dull purple and red
  J13. $1 green and mauve
  J14. $2 green and carmine
​
Wmk Multiple Script CA
  J22. 50c dull purple and red
  J23. $1 green and mauve

b) Overprinted in black, all letters aligned at foot
  J31. 25c dull purple and green (wmk Multiple Crown CA)
  J32. 50c dull purple and red (wmk unknown)

Note: I have not personally examined the $5 and $10 values listed here and I am unable to confirm the watermark.  They are provisionally listed as Wmk Single Rosette but I would be grateful to any reader who can confirm this.


Revenue
Picture
R1/3
1950.  Sultan Abu Bakar Mosque, Johore Bahru.  30 x 25½ mm.  Wmk Multiple Script CA.  Perf 13.  Printed (typo) by De La Rue in sheets of 30.

  R1. $25 red and brown
  R2. $100 purple and blue
  R3. $250 black and green

Printings (details from Crown Agents Requisition books):
  • Req 2656/1 (sent to Malaya 24th February 1950): $25 (400 sheets), $100 (440 sheets), $250 (450 sheets)
  • Req 7943/1 (sent to Malaya 15th October 1952): $25 (420 sheets)
  • Req 9690/1 (sent to Malaya 18th April 1958): $25 (1050 sheets)

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
S38 and S38a
1896.  Portrait of Sultan Abu Bakar.  Perf 14.  No wmk.  Printed (typo) by De La Rue.

  S38. $1 green and carmine (opt KEMAHKOTAAN)
  S38a. Opt KETAHKOTAAN
Picture
S43/53
1896-99.  Portrait changed to Sultan Ibrahim as a young man with moustache.  Wmk Single Rosette.  Perf 14.  Printed (typo) by De La Rue.

  S43. 4c yellow and red (1899)
  S44. 5c green and brown
  S46. 10c green and black (1898)
  S47. 25c green and mauve (1898)
  S48. 50c green and carmine (1898)
  S49. $1 dull purple and green (1898)
  S50. $2 dull purple and carmine (1898)
  S51. $3 dull purple and blue (1898)
  S52. $4 dull purple and brown (1898)
  S53. $5 dull purple and yellow (1898)
Picture
S54/60
1903-04.  The 1896-99 issue surcharged in various types.

a) Short manuscript bars cancelling original values, cents in mixed case (April 1903)
  S54. 3c on 4c yellow and red
  S55. 10c on 4c green and carmine

b) Long printed bar cancelling original value, cents / dollar in mixed case (October 1903)
  S56. 50c on $3 dull purple and blue
  S57. $1 on $2 dull purple and carmine

c) Long printed bar cancelling original value, cents in capitals (1904)
  S58. 4c yellow and red (April)
  S60. 50c on $5 dull purple and yellow (May)
Picture
S67/77
1904-41.  As 1896-99 issue but Sultan Sir Ibrahim now portrayed without moustache.

a) Wmk Single Rosette, ordinary paper (1904-10)
  S67. 10c dull purple and black
  S68. 25c dull purple and green
  S69. 50c dull purple and red
  S70. $1 green and mauve
  S71. $2 green and carmine
  S72. $3 green and blue
  S73. $4 green and brown
  S74. $5 green and orange
​  S75. $10 green and black
​  S76. $50 green and ultramarine
​  S77. $100 green and scarlet
Picture
S78/81
b) Wmk Multiple Rosettes, chalk-surfaced paper (1910-19)
  S78. 1c dull purple and green (1912)
  S80. 3c dull purple and olive-black (1912)
  S81. 4c dull purple and carmine (1912)
Picture
S89/102
c) Wmk Multiple Crown CA, chalk-surfaced paper (1918-20)
  S89. 2c dull purple and green (1919)
  S91. 4c dull purple and red
  S97. $1 green and mauve
  S98. $2 green and carmine
  S99. $3 green and blue
  S100. $4 green and brown
  S101. $5 green and orange
​  S102. $10 green and black
Picture
S103/128
d) Wmk Multiple Script CA, chalk-surfaced paper (1922-41)
  S103. 1c dull purple and black
  S108. 4c purple and carmine (1924)
  S109. 5c dull purple and sage-green
  S111. 10c dull purple and yellow
  S116. 25c dull purple and myrtle
  S119. 50c dull purple and red
  S120. $1 green and mauve
  S121. $2 green and carmine (1923)
  S122. $3 green and blue (1925)
  S123. $4 green and brown (1926)
​  S125. $10 green and black (1924)
​  S126. $50 green and ultramarine

​  S127. $100 green and scarlet
  S128. $500 blue and red (1926)
Picture
S132
1948.  Royal Silver Wedding.
  S132. $5 green
Picture
S135/147
1949-55.  Sultan Sir Ibrahim portrait in oval with palm trees at sides.  Wmk Mult Script CA.  Perf 17½ x 18.  Chalk-surfaced paper.  Printed (typo) by De La Rue.

  S135. 3c green
  S137. 6c grey
  S139. 10c magenta
  S141. 20c black and green
  S142. 25c purple and orange
  S143. 40c red and purple
  S144. 50c black and blue
  S145. $1 blue and purple
  S146. $2 green and scarlet
  S147. $5 green and brown
Picture
S150
1949.  75th Anniversary of the Universal Postal Union.
  S150. 25c orange
Picture
S160/165
1960.  Pictorial designs with portrait of Sultan Ismail.  Wmk Multiple St Edward's Crown Block CA.  Perf 12½ x 13 (10c, 20c, 50c), 13½ ($1), 13 x 12½ ($2 and $5).  Printed (recess) by De La Rue.

  S160. 10c deep maroon
  S161. 20c blue
  S162. 50c black and bright blue
  S163. $1 ultramarine and reddish purple
  S164. $2 bronze-green and scarlet
  S165. $5 brown and bronze-green

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