Revenue Reverend
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Mauritius


Chapter overview
  • Airport Tax (catalogue numbers prefixed A)
  • Bill of Exchange (catalogue numbers prefixed B)
  • Impressed revenue stamps (catalogue numbers prefixed Z)
  • Inland Revenue (catalogue numbers prefixed H)
  • Insurance (catalogue numbers prefixed I)
  • Internal Revenue (catalogue numbers prefixed R)
  • Revenue usage of dual-purpose Postage and Revenue stamps (catalogue numbers prefixed S)

For Mauritius Bill of Exchange stamps surcharged in sans-serif font, see under Seychelles.

A page of supplementary information relating to the revenue stamps of Mauritius (including a complete listing of the extant De La Rue essays and proofs) can be found here.


Acknowledgments (see also the main Asia page)


W Morley, Catalogue of the Revenue Stamps of the British Colonies including Railway Stamps (2nd edition, privately published, 1910)

George R Wren, The Revenue Stamps of Mauritius (privately published, 1958)



In addition to the published resources listed on the main Asia page, I would like to express my special gratitude to Mike Bending of I B Stamps and to collectors Nigel Jeffries, Bruce Dickey, George Gray, John Hawes, Muhaimin Khamisa, Martin Lipczer, Tony Stockdale, Mike Tanner, Jayram Thuposy, Kevin Turner and John Wakeman, who generously provided many of the images for this listing.  Many thanks also to Eric Hutton, Editor of the Indian Ocean Study Circle's IO-Bulletin, who provided additional scans and access to new information I had not come across myself.
 


Printers: all Mauritius revenues were printed (typo) by De La Rue, except where noted.

Dates of issue throughout are as specified by Morley except where noted, though the source of Morley's information is not known.

Currency
  • (Until 1877) 20 shillings = 1 pound sterling (12 pence = 1 shilling)
  • (1877-present) 100 cents = 1 Mauritian rupee

Airport Tax
Picture
A1
1974 (recorded usage).  Inscribed Plaisance Airport Passenger Service Charge.  Pink security background reading Piries Security 6006 Cheque Paper in tiny font.  61 x 53 mm.  Imperf three sides, perf 11 at left.  No watermark.  Serial number above centre in black.

  A1. 12r black

Bill of Exchange

All the following issues were printed in triplets inscribed First, Second or Third of Exchange for use on triplicate documents.  Images of all known varieties of each value are illustrated on the Mauritius supplementary information page.


Picture
B1/11
1869 (28 March).  Approx 18 x 21½ mm.  Printed (litho) in Mauritius.  Imperf.  No wmk.

 

Picture
B2 and B3 in complete triplets
  B1. 1d deep blue
  B2. 2d rose
  B3. 4d orange-red
  B4. 6d deep green
  B5. 1s3d purple-brown
  B6. 1s8d yellow-green
  B7. 3s4d deep lilac
  B8. 5s orange
  B9. 6s8d olive-yellow
  B10. 8s4d pale blue
  B11. 16s8d brown-purple


Notes:
1. The size varies slightly between different values, and even between the 1st, 2nd and 3rd of the same value.  The frame of each impression is individually engraved, with the central rectangle bearing the value the same for 1st, 2nd and 3rd.
2. Morley records thin paper varieties on the 2d, 4d, 1s3d and 1s8d, though I have not been able to distinguish these from normal.
3. Forbin records the 16s8d on blued paper but I have not seen this.

 


Picture
B21/31
1869 (1 October).  Queen Victoria portrait types denominated in sterling currency.  22½ x 38½ mm.  Unified colour scheme – pence values in green and purple, shilling values in brown and blue.  Perf 14.  Wmk Crown CC (sideways, two impressions on each stamp).

 

Picture
B27 in complete triplet showing First, Second and Third of Exchange
  B21. 1d green and purple
  B22. 2d green and purple
 
B23. 4d green and purple
  B24. 6d green and purple
 
B25. 1s3d brown and blue
  B26. 1s8d brown and blue
  B27. 3s4d brown and blue
  B28. 5s brown and blue
  B29. 6s8d brown and blue
  B30. 8s4d brown and blue
  B31. 16s8d brown and blue


Notes:
1. The 2d, 4d and 6d are known with watermark sideways-inverted as well as normal.
2. According to material from the De La Rue archive, the sheet set-up consisted of 30 complete units (1st + 2nd + 3rd), ie 90 stamps in total.

3. The printer's archive material relating to this issue is illustrated on the Mauritius supplementary information page.



1878-80.  Similar types but now denominated in cents and rupees.  Unified colour scheme as previous issue.  Perf 14.
  Wmk CA over Crown.
Picture
B41/51
a) Value in figures and words, First / Second / Third of Exchange in seriffed font (1878)

  B41. 5c green and purple
  B42. 10c green and purple
  B43. 15c green and purple
  B44. 25c green and purple
  B45. 65c brown and blue
  B46. 85c brown and blue
  B47. 1r65c brown and blue
  B48. 2r50c brown and blue
  B49. 3r35c brown and blue
  B50. 4r15c brown and blue
  B51. 8r35c brown and blue



 
Picture
B61/71
b) Value in words only, First / Second / Third of Exchange now in sans-serif font (1880)

  B61. 5c green and purple
  B62. 10c green and purple
  B63. 15c green and purple
  B64. 25c green and purple
  B65. 65c green and purple
  B66. 85c green and purple
  B67. 1r65c brown and blue
  B68. 2r50c brown and blue
  B69. 3r35c brown and blue
  B70. 4r15c brown and blue

  B71. 8r35c brown and blue

Notes:
1. Morley lists two shades for each of the rupee values, the duty plate being printed in either dull blue or Prussian blue, though Forbin ignores this and lists only one shade for each.  I have been unable to distinguish shades to a satisfactory degree to merit a separate listing.

2. Morley lists reprints of the above issue with wider spaced watermark - first the 5c, 10c, 15c, 25c and 55c (sic - he presumably means either the 65c or 85c) in 1894 with the duty plate in maroon, then the 5c and 25c reprinted again in the 1900s with duty plate in carmine.  These shades and the different types of watermark are ignored by Forbin, and are not considered to be significant by most collectors today.  I do not feel sufficient confidence in distinguishing them to list them here.


 

Picture
B81/88
c1879-c1902.  As previous issue (value in words only) but colours changed and new values added.  Perf 14.  Wmk CA over Crown.

  B81. 10c deep blue and black
  B82. 35c greenish blue and black
  B83. 40c rose-carmine and black
  B84. 65c buff and black
  B85. 1r25c deep lilac and black
  B86. 1r65c deep brown and black
  B87. 2r50c violet and black
  B88. 3r35c grey and black

Notes:

1. Morley gives 1880 as the date of issue for the 35c, 40c and 1r25c, but these values may have been issued as early as 1878 since they were requisitioned in that year (req 4413/78).  Print quantities for this requisition were as follows: 35c - 150 sheets, 40c - 200 sheets, 1r25c - 75 sheets, each sheet consisting of 90 stamps in 30 units of 3 (1st + 2nd + 3rd).  Morley lists reprints of the 35c and 40c in 1894 with wider spaced watermark (see my note 3 below B61/70).
2. Morley states that the 1r65c, 2r50c and 3r35c were issued in 1890 but I have not yet been able to verify this from printer's archive material.
3. Forbin states that the 10c and 65c were issued in 1903 - Morley gives 190? for the 10c and does not list the 65c at all.  Both values were requisitioned in 1901 (req 87/1901) and could have been issued later that year or in 1902.
4. For stamps as B83 and B85 but surcharged in tall sans-serif font, see under B21/25 of Seychelles.

5. The printer's archive material relating to this issue is illustrated on the Mauritius supplementary information page.


1904 (according to Barefoot).  Arms types as used for postage and revenue high values but new denominations with duty plate incorporating the words BILLS ONLY and FIRST / SECOND / THIRD OF EXCHANGE.  25 x 30 mm.  Perf 14.  Wmk Crown CC.
Picture
B91/96
a) Figures of value in seriffed font 2½ mm high

  B91. 5c green and black
  B92. 10c green and black
  B93. 25c green and black

  B94. 35c green and black
  B95. 40c green and black

  B96. 65c green and black

 

Picture
B101/107
b) Figures of value in sans-serif font 3 mm high

  B101. 5c green and black
  B102. 10c green and black
  B103. 25c green and black
  B104. 35c green and black
  B105. 40c green and black
  B107. 1r25c green and black

Note: Barefoot also lists the 1r65c with figures of value in seriffed font, but I have not seen this.


Impressed revenue stamps

Picture
Z3 and Z6
1829 (earliest recorded usage).  Non-embossed inked impression.  Imperial Crown, G III R  and value, surrounded by double ring inscribed MAURITIUS & DEPENDENCIES.  Printer unknown.

 

Picture
Z6 with red kite cancel
  Z3. 12s black
  Z6. £1 18s black

Notes:
1. The face value on Z6 is shown as 1L 18S.
2. The red kite-shaped mark shown in the illustration is a cancel reading Internal Revenue Mauritius, with the royal cypher GR.
3. The earliest usage of this issue I have seen is two used examples of Z3 dated 1829 and 1830.  However the cypher on the stamps is that of King George III, so it seems likely that the stamps were issued prior to his death in 1820.




 
A note on illustrations: in order to illustrate the colourless embossed stamps for the two series which follow (Z13/26 and Z41/63), it has been necessary in most cases to shade or rub them gently with a soft pencil to bring out the contours of the design.  This results in an image which is effectively the negative of an inked embossed design.


Picture
Z11/26 including both dies of £5
1858 (earliest recorded usage) - 1870s.  Imperial Crown, MAURITIUS at top, value in sterling.  Colourless.  All impressions have the die letter A except where noted.  Probably embossed by the Stamping Office, Somerset House.

  Z11. 3d
  Z13. 8d
  Z14. 9d
  Z15. 1s
  Z16. 5s
  Z17. 10s
  Z18. 12s
  Z19. 15s
  Z20. £1
  Z21. £2
  Z22. £2 10s
  Z23b. £4 (Die B)
  Z24. £5 (Die A)
     b. Die B

  Z25. £10
  Z26. £15


Notes:
1. Barber additionally lists the 3d (Die B), 5¼
d (A) and £4 (A), but I have not seen these.
2. A document bearing the 8d value dated 7th May 1858 is illustrated on the Collectors' Club of Chicago website as part of Kathryn J Johnson's exhibit Mauritius Revenues 1858-1904.

Picture
Z41/65
1878-1937 (recorded usage).  Similar types but smaller crown and value in cents and rupees.  Colourless.  All impressions have the die letter A.  Recorded dates of usage for each value are shown in brackets.

 

Picture
Top values Z64/65 enlarged to show die letters (to right of crown)
  Z41. 12c (1885)
  Z42. 15c (1910)
  Z44. 38c (1882-84)
  Z46. 75c (1925)
  Z47. 1r (1883)
  Z48. 1r25c (1878)
  Z49. 1r50c (1883-1937)
  Z50. 2r (1879-1911)
  Z51. 2r50c (1882)
  Z52. 5r (1879)
  Z53. 6r (1879)

  Z54. 7r50c (1883)
  Z55. 10r (1879)

  Z56. 12r50c (1912)
  Z57. 15r (1883)
  Z58. 20r (1879)
  Z59. 25r (1883)
  Z60. 30r (1879-82)
  Z61. 50r (1878)
  Z62. 100r (1878)

  Z63. 125r (1912)
  Z64. 150r (1883)
  Z65. 175r (1879)


Note: In addition to the above values, Barber lists the 25c, 40c and 50c (Dies A and B), but I have not seen any of these. 

Picture
Z72/88
1963-87 (recorded usage).  New inked embossed type showing Arms of Mauritius.  No die letter.  Recorded dates of usage shown in brackets.

  Z72. 10c vermilion (1980)
  Z74. 30c vermilion (1964-71)
  Z75. 40c vermilion (1940-46)
  Z78. 75c vermilion (1954-71)
  Z81. 1r vermilion (1963-80)
​  Z82. 1r25c vermilion (1983-87)
  Z83. 1r50c vermilion (1947-63)
  Z88. 5r vermilion (1963)

Note: Barber lists 18 further values from 5c to 10000r, but I have not seen any of these.

Inland Revenue

 

Picture
R1/2
1889.  Postage stamps overprinted INLAND REVENUE in black.  Perf 14.  Wmk Crown CA.

a) Issued stamp of 1885, overprinted horizontally in seriffed font (1 January)
  R1. 4c carmine

b) Special printing in unissued colour, overprinted at sides vertically in sans-serif font (1 May)
  R2. 4c lilac


Note: R2 must have been printed by De La Rue since the 4c lilac was not issued without overprint.  R1 may also be a DLR production though no evidence of this is known at present.

 

 

Picture
R3/4
1890-c1900.  New Inland Revenue key type.  Perf 14.  Wmk Crown CA.

  R3. 4c lilac
  R4. 4c green



Notes:
1. An unadopted essay for this issue is illustrated on the Mauritius supplementary information page.
2. The date of issue of the 4c green is not known.


Insurance
Picture
I1/5 including I4a
1869 (1 March).  Postage stamps handstamped INCE.  Perf 14.  No watermark (9d) or watermark Crown CC (others).

  I1. 3d dull red
  I2. 6d blue-green
  I3. 9d dull purple
  I4. 1s orange
     a. Handstamp inverted
  I5. 5s bright mauve
Picture
I11/19a including all listed varieties
PictureI22/24
1869 (1 October).  Internal Revenue stamps in sterling currency handstamped INCE.

​a) Wmk Crown CC (sideways)
  I11. 3d bright blue and blue
  I12. 6d bright blue and blue
     a. Handstamp inverted
  I13. 1s brown and purple
  I14. 2s brown and purple
     a. Handstamp inverted
  I15. 3s brown and purple
  I16. 4s brown and purple
     a. Handstamp inverted
  I17. 5s brown and purple
     a. Handstamp double
  I18. 10s brown and purple
     a. Handstamp inverted
  I19. £1 brown and purple
     a. Handstamp inverted

b) Wmk CA over Crown
  I22. 6d bright blue and blue
  I23. 1s brown and purple
  I24. 2s brown and purple

Notes:
1. Morley and Forbin list the 5s with handstamp inverted, and Morley lists handstamp double on the 6d and £1 wmk CC and on the 2s wmk CA; he also lists the 6d imperf.  I have not seen these.
2. Sideways and diagonal handstamps can be found on several values and were formerly listed here, but have now been deleted in view of their limited philatelic significance.  Wren (page 11) comments: "the surcharges...were individually handstamped and therefore, misplaced and inverted surcharges as well as surcharges in many different positions and slopes exist.  As the surcharging was done by hand with little care, these can hardly be classified as varieties or errors."
3. The 5s and 10s are known with wmk sideways-inverted.


1878.  Internal Revenue stamps denominated in sterling currency overprinted INCE and surcharged in decimal currency by De La Rue.  Wmk Crown CC (3d, 3s to £1) or Wmk CA over Crown (6d, 1s, 2s).
Picture
I31, I31a, I32/39
a) INCE in tall thin overprint, letters IN 8½ mm tall, with thick bars cancelling original value

PictureI31 and I31a showing thick and thin bars
  I31. 13c on 3d bright blue and blue
     a. Thin cancelling bars
  I32. 26c on 6d bright blue and blue
  I33. 39c on 1s brown and purple
  I34. 52c on 2s brown and purple
  I35. 1r56c on 3s brown and purple
  I36. 2r8c on 4s brown and purple
  I37. 2r60c on 5s brown and purple
  I38. 5r20c on 1s brown and purple
  I39. 10r40c on £1 brown and purple

Notes:

1. Morley lists the 26c on 6d with three bars in overprint, but I have not seen this.
2. The Requisition book entry for I37 is illustrated on the Mauritius supplementary information page.

 

Picture
I41/44
b) INCE in shorter thin overprint, letters IN 6 mm tall, with thin bars cancelling original value

  I41. 13c on 3d bright blue and blue

  I42. 26c on 6d bright blue and blue
  I43. 39c on 1s brown and purple
  I44. 52c on 2s brown and purple


 
Picture
I49/52
1876-77 (recorded usage).  Internal Revenue stamps denominated in decimal currency handstamped INCE.  Value in figures and words (25c and 1r) or in words only (both 50c).

  I49. 25c bright blue and blue
  I50. 50c bright blue and blue
  I51. 50c yellow and black
  I52. 1r brown and purple

Note: Wren (page 13) notes the existence of an example of my I51 with the word FIFTY deleted and '25 only' added in manuscript, which he says may be a provisional surcharge.  I have not seen this.

PictureI58
1888 (earliest recorded usage).  Internal Revenue stamp of 1878 denominated in decimal currency with INSURANCE overprint, 23 mm long.

  I58. 50c bright blue and blue


Note: It seems likely that this stamp was issued before I61/70 since all later issues were denominated in multiples of 13c to reflect the rate of duty, but the three examples of I58 which I have examined are all cancelled 31st October 1888.

Picture
I61/70
PictureI66 in pale blue (see note 1)
1879.  Special printing of Internal Revenue key type stamps in new values, with duty plate incorporating the word INSURANCE (20 mm long).
​
​
  I61. 13c red-brown and black
  I62. 26c grey-blue and black
  I63. 39c brown-purple and black
  I65. 52c rose-carmine and black
  I66. 1r56c blue-green and black
  I67. 2r8c deep lilac and black
  I68. 2r60c orange-yellow and black
  I69. 5r20c red-orange and black
  I70. 10r40c reddish purple and black

Notes:
1. Illustrated above right is an example of the 1r56c with the head plate in pale blue rather than blue-green, but I believe this to be a changeling.

2. Morley also lists the 13c, 26c, 39c, 52c and 2r60c with wider spaced watermark (see my note 3 below B61/70).
3. Around 1885 De La Rue recommended to Crown Agents that the above issue be reprinted in new colours using doubly fugitive inks, and supplied a set of colour trials with purple head plate for the cents values and green for the rupee values.  The proposal was not adopted.
4. One example of I63 is recorded with what seems to be a handstamp reading 2 Rs.  It has been suggested that this is a surcharge indicating two rupees, though in my opinion it is more likely to be part of a cancel - perhaps specifying the value of the insurance policy to which the adhesive was originally affixed.  There is no recorded rate of stamp duty on insurance policies which would explain the need for a 2r stamp.
5. The printer's archive material relating to this issue is illustrated on the Mauritius supplementary information page.
Picture
I71/78 plus (bottom row) small C in CENTS varieties (39c image from Barefoot)
1904.  Arms types as for postage and revenue high values, but new denominations with duty plate incorporating the words INSURANCE ONLY.  25 x 30 mm.  Perf 14.  Wmk Crown CC.

​
a) Figures of value in seriffed font 2½ mm high

 

Picture
Enlargements showing small C in CENTS varieties
  I71. 13c purple and black
     a. Small C in CENTS

  I72. 26c purple and black
     a. Small C in CENTS
  I73. 39c purple and black
     a. Small C in CENTS
  I74. 52c purple and black
     a. Small C in CENTS
  I75. 1r56c purple and black
  I76. 2r08c purple and black
  I77. 2r60c purple and black
  I78. 5r20c purple and black


Picture
I81/84
b) Figures of value in sans-serif font 3 mm high, value expressed in cents (52 CENTS etc)

  I81. 13c purple and black
  I82. 26c purple and black
  I83. 39c purple and black
  I84. 52c purple and black 
Picture
I93/97 (see below right for top value)

 

Picture
Top value I98
c) As b) but value expressed in rupees (R0.52c etc)

  I93. 39c purple and black
  I94. 52c purple and black
  I95. 1r56c purple and black
  I97. 2r60c purple and black
  I98. 5r20c purple and black


Notes:
1. Forbin also lists the 13c and 26c as I93ff; Barefoot lists these plus the 2r8c with value in sans-serif font.  I have not seen any of these.
2. Barefoot also lists the 39c value with error 03.9 cents, but I have not seen this.

Internal Revenue
Picture
R1/13 including R1a
1869 (1 October) - 1872.  Queen Victoria key type denominated in sterling currency.  22½ x 38½ mm.  Perf 14.

a)   Wmk Crown CC (sideways, two impressions on each stamp)

  R1. 1d lake and ultramarine (1872)
    a. Lake and grey-blue, perf 12½
  R2. 2d bright blue and blue (1872)
  R3. 3d bright blue and blue
  R4. 4d bright blue and blue (1872)
  R5. 6d bright blue and blue
  R7. 1s brown and purple
  R8. 2s brown and purple
  R9. 3s brown and purple
  R10. 4s brown and purple
  R11. 5s brown and purple
  R12. 10s brown and purple
  R13. £1 reddish lilac and brown

Notes:

1. The printer's archive material relating to this issue is illustrated on the Mauritius supplementary information page.
2. A proof of an 8d value is known and Morley lists this as an issued denomination, but I have not seen this.
3. The 5s is known with wmk sideways-inverted.

 

 

Picture
R21/23

b) Wmk CA over Crown (c1874)

  R21. 6d bright blue and blue
  R22. 1s brown and purple
  R23. 2s brown and purple







1878-79.  Similar types but now denominated in cents and rupees.  Same colour scheme as previous issue (except R34).  Perf 14.  Wmk CA over Crown.
Picture
R31/40
a) Value in figures and words (1878)

 

Picture
25c showing thin and thick figures
  R31. 5c lake and ultramarine
  R32. 15c bright blue and blue
  R33. 25c bright blue and blue
  R34. 50c brown and blue
  R35. 1r brown and purple
  R36. 1r50c brown and purple
  R37. 2r brown and purple
  R38. 2r50c brown and purple
  R39. 5r brown and purple
  R40. 10r reddish lilac and brown

Note: the 25c can be found with the value in thin or thick type, as illustrated above right.  Morley gives each of these types a separate catalogue number, but in my view they could well represent stamps from the same printing, with the thick type caused by over-inking.

 

Picture
R41/50
b) Value in words only (1879)

  R41. 5c lake and ultramarine
  R42. 15c bright blue and blue
  R43. 25c bright blue and blue
  R44. 50c bright blue and blue
  R45. 1r brown and purple
  R46. 1r50c brown and purple
  R47. 2r brown and purple
  R48. 2r50c brown and purple
  R49. 5r brown and purple
  R50. 10r reddish lilac and brown

Notes:
1. Morley distinguishes three shades of the 1r, which he calls bistre and violet, ochre and violet, and ochre and red.
2. Morley lists reprints of the 5c, 15c, 25c, 50c, 1r, 1r50c, 2r and 10r in 1894 with wider spaced watermark (see my note 3 below B61/70).
3. A 10c blue and 12c blue were prepared in the same type but these are only known with Seychelles overprint (see Seychelles R2/3).




 

Picture
R51/60 (see below right for top values)
c1880-c1900.  As previous issue (value in words only) but colours changed and new values added.  Perf 14.  Wmk CA over Crown.

 

Picture
Top values R61/2
  R51. 15c grey and black
  R52. 50c olive-yellow and black
  R53. 75c blue-green and black
  R54. 1r carmine-lake and black
  R55. 1r25c carmine-lake and black
  R56. 1r85c brownish claret and black
  R57. 2r green and black
  R58. 2r50c deep violet and black
  R59. 3r olive-yellow and blue
  R60. 3r75c brown and black
  R61. 5r orange and purple
  R62. 7r50c pearl-grey and black

Notes:

1. Morley states that the 75c, 1r25c, 1r85c, 3r75c, 5r and 7r50c were issued in 1879, ie the same year as my R41/50, though it seems unlikely that the 5r would be issued in two different colour combinations in the same year.  Morley lists reprints of the 75c, 1r25c and 5r in 1894 with wider spaced watermark (see my note 3 below B61/70).
2. The 50c and 2r50c were probably issued in 1896-97 since colour trials exist for these values dated 17th June 1896.
3. A duty die proof exists for the 3r dated 14th January 1899, which suggests that this value may have been issued later that year or in 1900.  This value is not listed in Morley and is dated 1896 by Forbin.  The die proof is endorsed '60 leads', which suggests the use of a 60-set plate size for the Internal Revenue adhesives.
4. Dates of issue for the 15c, 1r and 2r are unknown (shown as ? by Morley).  Forbin states that these values were issued in 1896, together with a 10r mauve and black which is unknown other than from his listing and is presumed to be an error.
5. In 1885 De La Rue recommended to Crown Agents that the above issue be reprinted in new colours using doubly fugitive inks, and supplied a set of colour trials with purple head plate for the cents values; rupee colour trials may also have been produced but are not known to have survived.  The proposal was not adopted.
6. The 75c value is known postally used.

7. The printer's archive material relating to this issue is illustrated on the Mauritius supplementary information page.



 
1885-94.  Previous issues surcharged in various types, the style and size of each surcharge being given in brackets after the colour in the listing below.  Perf 14.

Picture
R71/79
a) On sterling issues – 3d, 3s, 4s and 5s of 1869-72 (wmk Crown CC) and 6d, 1s and 2s of 1874 (wmk CA over Crown)

  R71. 15c on 1s brown and purple (seriffed, 15 x 2½ mm)
  R73. 25c on 3d bright blue and blue (seriffed, 19½ x 3 mm)
  R74. 25c on 6d bright blue and blue (sans-serif, 19 x 3½ mm)
  R75. 75c on 1s brown and purple (sans-serif, 19 x 3½ mm)
  R76. 1r on 2s brown and purple (seriffed, 19 x 2½ mm)
  R77. 1r on 3s brown and purple (seriffed, 21 x 2 mm)
  R78. 1r on 4s brown and purple (seriffed, 21 x 2 mm)
  R79. 1r on 5s brown and purple (seriffed, 21 x 2 mm)


Notes:
1. Barefoot additionally lists a 15c on 4s, but this is not in Morley or Forbin, and I have not seen an example.
2. Forbin also lists a 25c surcharge on the 6d value with wmk Crown CC, but in my view this is unlikely to exist, since the 6d CC had already been replaced with the new watermark before the provisional issues were produced.
3. Barefoot lists two varieties of 1r on 2s surcharge, describing them as 14½ mm and 21 mm, though I am not sure what those measurements refer to.  Morley and Forbin list only the type illustrated here, and I have not seen any other.


 

Picture
R81/92
b) On decimal issues of 1878-79 and 1876-96, wmk CA over Crown
(Note: original value is in figures and words on R88, and in words only on R89)

  R81. 5c on 75c blue-green and black (horiz bar cancelling SEVENTY)
  R82. 15c on 1r50c brown and purple (seriffed, 15 x 2½ mm)
  R83. 25c on 15c bright blue and blue (seriffed, 19½ x 3 mm)
  R84. 25c on 75c blue-green and black (seriffed, 16½ x 2 mm)
  R85. 25c on 75c blue-green and black (sans-serif, 18 x 2 mm)
  R86. 25c on 1r25c carmine-lake and black (seriffed, 15 x 2½ mm)
  R87. 25c on 1r25c carmine-lake and black (sans-serif, 18 x 2 mm)
  R88. 25c on 1r50c (figures and words) brown and purple (seriffed, 15 x 2½ mm)
  R89. 25c on 1r50c (words only) brown and purple (seriffed, 15 x 2½ mm)
  R90. 25c on 1r85c brownish claret and black (seriffed, 15 x 2½ mm)
  R91. 25c on 1r85c brownish claret and black (sans-serif, 18 x 2 mm)
  R92. 1r on 1r25c carmine-lake and black (seriffed, 21 x 2 mm)

 

Picture
R86 with thick and thin lower bars
Notes:
1. Barefoot also lists a 25c on 1r50c with sans-serif surcharge, but this is not in Morley or Forbin and I have not seen this.
2. Barefoot lists my R84 both with and without variety Dropped C, but all the examples I have seen have the initial C of CENTS dropped below the level of the other letters.

3. The sans-serif 25c surcharge on the 1r25c (my R86) can be found with either thick or thin bars cancelling TWENTY-FIVE CENTS, as shown in the illustration at right.


Revenue usage of dual-purpose Postage and Revenue 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
S71

1863-72.  Queen Victoria portrait, sterling currency.  Perf 14.  Wmk Crown CC.

  S71. 5s rosy mauve



Picture
S130

1895-99.  Arms of Mauritius small key type, with MAURITIUS in seriffed font in colour on unprinted background.  Perf 14.  Wmk Crown CA.

  S130. 4c dull purple and emerald (1897)




 
Picture
S141/155
1900-05.  As previous issue but colours changed and new values added, with new larger Arms type for rupee values.  Perf 14.  Wmk Crown CA.  Chalk-surfaced paper (25c).

  S141. 4c purple and carmine on yellow
  S142. 4c grey-green and violet (1903)
  S143. 4c black and carmine on blue (1904)
  S145. 5c dull purple and black on buff (1903)
  S151a. 25c green and carmine on green (1902)
  S152. 50c dull green and deep green on yellow (1902)
  S154. 2r50c green and black on blue (1902)
  S155. 5r purple and carmine on red (1902)

 


Picture
S161

1902.  Queen Victoria type denominated in cents, overprinted Postage & Revenue at sides.  Perf 14.  Wmk Crown CC.

  S161. 50c green


 

Picture
S175
1904-07.  Similar types but watermark changed to Wmk Multiple Crown CA.  Chalk-surfaced paper.  Perf 14.

  S175. 1r grey-black and carmine (1907)


 
Picture
S183/195
1910.  3c in new redrawn Arms type (MAURITIUS now in white on coloured background), other values in Colonial key type bearing the portrait of King Edward VII.  Perf 14.  Wmk Mult Crown CA.  Chalk-surfaced paper (25c to 10r).

  S183. 3c green
  S185. 5c grey and carmine
  S190. 25c black and red on yellow
  S192. 1r black on green
  S193. 2r50c black and red on blue
  S194. 5r green and red on yellow
  S195. 10r green and red on green


 
Picture
S196/204d
1913-22.  Portrait changed to King George V.  Perf 14.  Wmk Mult Crown CA.  Ordinary paper (5c) or chalk-surfaced (others).  Die I (see footnote) unless otherwise indicated.

 

Picture
Dies I (above) and II (below) without spurs
  S196. 5c grey and carmine (1913)
  S201. 1r black and blue-green (olive back) (1917)
     b. Die II.  On emerald (emerald back) (1921)
  S202. 2r50c black and red on blue (1916)
  S203a. 5r green and red on pale yellow (1921)
     b. Die II (1922)
  S204b. 10r green and red on emerald (olive back) (1921)
     d. Die II.  On emerald (emerald back) (1922)


Note: one of the most obvious distinguishing factors between Dies I and II is the presence of a spur to left and right of the value tablet in Die I, which is absent on Die II.  The illustration above right shows an enlargement of this detail.  Other differences between Dies I and II are fully described and illustrated in the front of the Stanley Gibbons catalogue. 



 
1921-34.  Similar to previous Arms (MAURITIUS in white on cents values) and King George V types but changed to Wmk Mult Script CA.  Perf 14.  Chalk-surfaced paper (25c to 50r).

Picture
S209/222
a) Arms of Mauritius (1921-26)

  S209. 4c pale olive-green and carmine
  S219. 15c blue
  S222. 50r dull purple and green (1924)


 

Picture
S226/241
b) King George V (1921-34)

  S226. 4c sage-green and carmine (1926)
  S232. 12c carmine-red (1922)
  S236. 25c black and red on pale yellow (1922)
  S237. 50c dull purple and black
  S238. 1r black on emerald (1924)
  S241. 10r green and red on emerald (1924)

Note: the King George V types listed for this series are all Die II (see illustration beside S196/204b).
 


 

Picture
S255 and S261
1938-49.  Colonial key type now with portrait of King George VI.  Wmk Mult Script CA.  Perf 14.  Chalk-surfaced paper (2r50c).

  S255. 5c slate-lilac
  S261. 2r50c pale violet



 

 

Picture
S281
1950.  Pictorial definitives with the portrait of King George VI.  Wmk Mult Script CA.  Perf 13½ x 14½.  Chalk-surfaced paper.  Printed (photo) by Harrison.

  S281. 10c scarlet



 

 

Picture
S297

1953-54.  Pictorial designs as used for 1950 issue but now with  portrait of Queen Elizabeth II.  Wmk Mult Script CA.  Perf 14½ x 13½.  Chalk-surfaced paper.  Printed (photo) by Harrison.

  S297. 10c bluish green



 

 

Picture
S334

1965.  International Co-operation Year.

  S334. 10c greenish blue and claret



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