Seychelles
Chapter overview
- Bill of Exchange (catalogue numbers prefixed B)
- Impressed revenue stamps (catalogue numbers prefixed Z)
- Passenger Service Fee (catalogue numbers prefixed P)
- Postal Order Poundage
- Revenue (catalogue numbers prefixed R)
- Revenue usage of dual-purpose Postage and Revenue stamps (catalogue numbers prefixed S)
Stamps inscribed Internal Revenue or overprinted Revenue Stamp Duty or Issued by the Stamp Office are all listed under Revenue.
A page of supplementary information relating to the revenue stamps of Seychelles (including a complete listing of the extant De La Rue essays and proofs) can be found here.
Acknowledgments (see also the main Asia page)
S Hopson and B M McCloy, Seychelles Postal History and Postage Stamps to 1976 (Indian Ocean Study Circle, 2002)
W Morley, Catalogue of the Revenue Stamps of the British Colonies including Railway Stamps (2nd edition, privately published, 1910)
Despite being over 100 years old, Morley's catalogue is still one of the best listings of Mauritius and Seychelles revenues ever published. Morley was the first to describe the different settings of the Crown CA watermark, making his listing more specialised than is required by the majority of revenue philatelists today.
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, John Hawes, Muhaimin Khamisa, Martin Lipczer, Tony Stockdale, 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 Seychelles 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
- 100 cents = 1 rupee
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 Seychelles supplementary information page.
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 Seychelles supplementary information page.
B1/5
1896-98 (earliest recorded usage). Bill of Exchange stamps of Mauritius (decimal issues with value in words only) overprinted SEYCHELLES in bold sans-serif font by De La Rue in London. Perf 14. Wmk CA over Crown.
B1. 5c green and purple
B2. 10c green and purple
B3. 25c green and purple
B4. 40c red and black
B5. 1r25c deep lilac and black
Notes:
1. The date of issue given here is based on earliest recorded usage (August 1896 for the 5c and 1898 for the remaining cents values), though the stamps may have been issued with the Internal Revenue series (R1/9) several years earlier. Overprint proofs for both issues are found on the same piece from the printer’s archive, suggesting that the two issues were produced at the same time. The earliest recorded usage of the 1r25c is 1910 though I presume it was issued with the rest of the set.
2. Barefoot lists both narrow and wide watermark settings on all the above values, though Morley only lists wide setting on the Seychelles issue, and I have not seen any with the narrow setting to date. Narrow should exist only if the stamps were issued before 1894.
3. The 5c, 10c and 25c can be found with the duty plate in a range of shades from carmine to maroon, which may indicate separate printings though may simply be the result of fading. Morley lists two shades each of the 5c and 10c.
4. The 1r25c is known as an imperf triplet, presumably from an overprint trial.
B1. 5c green and purple
B2. 10c green and purple
B3. 25c green and purple
B4. 40c red and black
B5. 1r25c deep lilac and black
Notes:
1. The date of issue given here is based on earliest recorded usage (August 1896 for the 5c and 1898 for the remaining cents values), though the stamps may have been issued with the Internal Revenue series (R1/9) several years earlier. Overprint proofs for both issues are found on the same piece from the printer’s archive, suggesting that the two issues were produced at the same time. The earliest recorded usage of the 1r25c is 1910 though I presume it was issued with the rest of the set.
2. Barefoot lists both narrow and wide watermark settings on all the above values, though Morley only lists wide setting on the Seychelles issue, and I have not seen any with the narrow setting to date. Narrow should exist only if the stamps were issued before 1894.
3. The 5c, 10c and 25c can be found with the duty plate in a range of shades from carmine to maroon, which may indicate separate printings though may simply be the result of fading. Morley lists two shades each of the 5c and 10c.
4. The 1r25c is known as an imperf triplet, presumably from an overprint trial.
B11
1897 (recorded usage). Provisionals. Surcharged with new value in numbers and words in tall sans-serif font.
a) On Seychelles Bill of Exchange issue of 1896-98
B11. 4c on 5c green and purple
B21/25
b) On Mauritius Bill of Exchange stamps without Seychelles overprint (each stamp has the surcharge applied twice – once cancelling the old value and once across the Queen’s neck)
B23a
B21. 8c on 40c red and black
B22. 16c on 40c red and black
B23. 33c on 40c red and black
a. Upper surcharge inverted
B24. 42c on 1r25c mauve and black
B25. 83c on 1r25c mauve and black
B22. 16c on 40c red and black
B23. 33c on 40c red and black
a. Upper surcharge inverted
B24. 42c on 1r25c mauve and black
B25. 83c on 1r25c mauve and black
Notes:
1. These surcharges are identical in font and style to the 18c on 45c and 36c on 45c postage stamps, which were produced locally in Seychelles and issued on 1st August 1896. It is possible that these revenue provisionals were produced around the same time, though all recorded usage is between February and September 1897.
2. Recorded usage: B11 (9/8/97 to 11/8/97), B21 (17/2/97 to 9/8/97), B22 (10/3/97 to 23/4/97), B23 (2/6/97), B24 (16/6/97 to 10/8/97), B25 (11/9/97).
1. These surcharges are identical in font and style to the 18c on 45c and 36c on 45c postage stamps, which were produced locally in Seychelles and issued on 1st August 1896. It is possible that these revenue provisionals were produced around the same time, though all recorded usage is between February and September 1897.
2. Recorded usage: B11 (9/8/97 to 11/8/97), B21 (17/2/97 to 9/8/97), B22 (10/3/97 to 23/4/97), B23 (2/6/97), B24 (16/6/97 to 10/8/97), B25 (11/9/97).
B31
c1898. Provisional. Seychelles Bill of Exchange issue of 1896-98 surcharged with new value in words only in seriffed font, with thick bars cancelling old value.
B31. 5c on 40c red and black
B32
c1898. Provisional. Seychelles Bill of Exchange issue of 1896-98 surcharged with a thick black bar (apparently hand-drawn) deleting the word TWENTY to leave FIVE CENTS.
B32. 5c on 25c green and purple
Impressed revenue stamps
The essays illustrated here (dated 1st June 1904) show impressed revenues denominated 24c, 25c, 38c, 50c, 75c, 1r, 2r, 5r, 10r, 50r, 100r and 550r. None of these values is known as an issued stamp, though there is every possibility they were issued.
The Crown Agents requisition books in the British Library include orders for “Embossed stamp papers” in five different denominations – 12c, 15c, 38c, 40c and 50c – between 1922 and 1963. No issued examples of these has been recorded to date. Printing details are recorded as follows:
(Note: this list is probably incomplete and will be added to in future)
The Crown Agents requisition books in the British Library include orders for “Embossed stamp papers” in five different denominations – 12c, 15c, 38c, 40c and 50c – between 1922 and 1963. No issued examples of these has been recorded to date. Printing details are recorded as follows:
- Req 1466 (sent to Seychelles 3rd May 1922): 12c
- Req 1518 (sent to Seychelles 8th Feb 1923): 12c
- Req 1555 (sent to Seychelles 28th Jun 1923): 38c
- Req 1590 (sent to Seychelles 13th Dec 1923): 12c
- Req 1646 (sent to Seychelles 18th Sep 1924): 12c, 25c
- Req 1782 (sent to Seychelles 2nd Jun 1926): 38c
- Req 3602/1 (sent to Seychelles c1949): no details recorded
- Req 4821/1 (sent to Seychelles 11th Sep 1957): 15c
- Req 4996/1 (sent to Seychelles 6th Nov 1958): 40c, 50c
- Req 5998/1 (sent to Seychelles 20th Sep 1962): 15c
- Req 6397/1 (sent to Seychelles 19th Nov 1963): 15c, 40c
(Note: this list is probably incomplete and will be added to in future)
Z101
1969 (recorded usage). Non-embossed imprinted cheque stamp. Single ring inscribed SEYCHELLES GOVERNMENT with 5 CENTS DUTY in centre.
Z101. 5c blue
Z101. 5c blue
Passenger Service Fee
P1
|
P6
|
c1980. Passenger jet. Perf 14. No watermark.
P1. 50r black and pale blue
1997 (recorded usage). Background pattern of coats of arms. Inscribed Seychelles International Airport Passenger Coupon. Imperf. No watermark.
P6. 100r black and green
P1. 50r black and pale blue
1997 (recorded usage). Background pattern of coats of arms. Inscribed Seychelles International Airport Passenger Coupon. Imperf. No watermark.
P6. 100r black and green
Postal Order Poundage
British Postal Orders were overprinted for use in Seychelles, with the amount of Poundage (though not the face value of the order) surcharged in Seychelles currency. The example illustrated here was used in 1971, and shows poundage of 29 cents on a postal order for one shilling.
Such items are not listed on this website but further information can be obtained from the Postal Order Society.
Such items are not listed on this website but further information can be obtained from the Postal Order Society.
Revenue
Note: an essay for a Seychelles revenue stamp was produced on 20th May 1889, bearing the portrait of Queen Victoria and based partly on the postage stamp key types already in use in a number of British Colonies. The essay was subsequently accepted (with certain modifications), and a group of colour trials were submitted for approval on 8th August 1892. The essay, master die proof and colour trials are illustrated on the Seychelles supplementary information page.
For reasons which are not now clear, the issue of this Seychelles revenue key type was either cancelled or delayed until after the death of Queen Victoria. The requirement for revenue adhesives during the 1890s was instead supplied by the use of Mauritius Internal Revenue stamps overprinted Seychelles, and supplemented with locally-produced provisionals on postage stamps.
For reasons which are not now clear, the issue of this Seychelles revenue key type was either cancelled or delayed until after the death of Queen Victoria. The requirement for revenue adhesives during the 1890s was instead supplied by the use of Mauritius Internal Revenue stamps overprinted Seychelles, and supplemented with locally-produced provisionals on postage stamps.
R1/9
1893-1903 (see note 1). Internal Revenue stamps of Mauritius (decimal issues with value in words only) with bold sans-serif SEYCHELLES overprint as B1/4. Perf 14. Wmk CA over Crown.
R1. 5c lake and ultramarine
R2. 10c bright blue and blue (1903)
R3. 12c bright blue and blue (1894)
R4. 15c bright blue and blue
R5. 25c bright blue and blue
R6. 50c bright blue and blue
R7. 1r brown and purple
R8. 2r50c brown and purple
R9. 5r orange and purple
Notes:
1. The date of issue is unknown but may be inferred from the specimen set (illustrated on this page), which consists of single stamps stuck on individuals pieces of card. Three values have manuscript annotations giving the date of production - "Dec 1892" for the 5c, "June 94" for the 12c and "Jan 03" for the 10c. The other values are undated but probably belong with the 5c. All values have the D12 specimen overprint except the later 10c, which has overprint type D16. The earliest recorded usage of this issue is 1894 (25c), 1897 (5c) and 1898 (50c). The latest recorded usage is 1912 (25c).
2. This issue was reprinted after 1894 with wider spaced CA watermark. I have seen these:
3. The 10c and 12c were not issued without Seychelles overprint. The essay for the 12c value was erroneously inscribed TWELVE RUPEES.
1894-1902. Seychelles postage stamps (Queen Victoria key type) overprinted Revenue or surcharged also. Perf 14. Wmk Crown CA.
R1. 5c lake and ultramarine
R2. 10c bright blue and blue (1903)
R3. 12c bright blue and blue (1894)
R4. 15c bright blue and blue
R5. 25c bright blue and blue
R6. 50c bright blue and blue
R7. 1r brown and purple
R8. 2r50c brown and purple
R9. 5r orange and purple
Notes:
1. The date of issue is unknown but may be inferred from the specimen set (illustrated on this page), which consists of single stamps stuck on individuals pieces of card. Three values have manuscript annotations giving the date of production - "Dec 1892" for the 5c, "June 94" for the 12c and "Jan 03" for the 10c. The other values are undated but probably belong with the 5c. All values have the D12 specimen overprint except the later 10c, which has overprint type D16. The earliest recorded usage of this issue is 1894 (25c), 1897 (5c) and 1898 (50c). The latest recorded usage is 1912 (25c).
2. This issue was reprinted after 1894 with wider spaced CA watermark. I have seen these:
- Narrow wmk: 5c, 15c, 25c, 50c, 1r, 2r50c, 5r
- Wide wmk: 5c, 10c, 12c, 15c, 25c, 50c, 1r, 5r
3. The 10c and 12c were not issued without Seychelles overprint. The essay for the 12c value was erroneously inscribed TWELVE RUPEES.
1894-1902. Seychelles postage stamps (Queen Victoria key type) overprinted Revenue or surcharged also. Perf 14. Wmk Crown CA.
R11 and R11a
a) REVENUE and CENTS in capitals, reading vertically upwards
R11. 4c on 8c brown-purple and blue
a. Overprint reading downwards
R11. 4c on 8c brown-purple and blue
a. Overprint reading downwards
R12/15 (top row) and R12a/15a (bottom row)
b) REVENUE in capitals, cents in lower case, reading vertically upwards
R12. 4c on 6c carmine (1902)
a. Overprint reading downwards
R13. 4c on 8c brown-purple and ultramarine
a. Overprint reading downwards
R14. 4c on 10c bright ultramarine and brown
a. Overprint reading downwards
R15. 4c on 15c sage-green and lilac
a. Overprint reading downwards
R12. 4c on 6c carmine (1902)
a. Overprint reading downwards
R13. 4c on 8c brown-purple and ultramarine
a. Overprint reading downwards
R14. 4c on 10c bright ultramarine and brown
a. Overprint reading downwards
R15. 4c on 15c sage-green and lilac
a. Overprint reading downwards
R16
c) Revenue in mixed case, reading horizontally
R16. 2c orange-brown and green (1902)
Notes:
1. Dates of issue are taken from Morley.
2. All the above surcharges are on the Die II key type (see Stanley Gibbons catalogue for full details), except R11 and R11a, which are Die I.
3. Morley notes that the surcharge on R12 can be found in two slightly different sizes, with the height of the figure 4 being either 2 mm or 2½ mm.
4. Barefoot lists an overprint variety EVENUE for REVENUE on R12, but I have not seen this.
5. R12 and R14 are known with postal cancels, probably by favour.
1. Dates of issue are taken from Morley.
2. All the above surcharges are on the Die II key type (see Stanley Gibbons catalogue for full details), except R11 and R11a, which are Die I.
3. Morley notes that the surcharge on R12 can be found in two slightly different sizes, with the height of the figure 4 being either 2 mm or 2½ mm.
4. Barefoot lists an overprint variety EVENUE for REVENUE on R12, but I have not seen this.
5. R12 and R14 are known with postal cancels, probably by favour.
R20, R20a, R20b
1904. Seychelles postage stamp (King Edward VII key type) overprinted Revenue in mixed case and surcharged, with vertical bars at sides cancelling the word POSTAGE. Perf 14. Wmk Crown CA.
R20. 4c on 30c violet and dull green
a. Both vertical bars at left
b. Both vertical bars at right
Notes:
1. The date of issue is as given by Morley and Forbin.
2. Barefoot lists a double overprint but I have not seen this.
3. Morley lists a variety with a single bar at left, presumably caused by a misalignment of the cancelling bars similar to R20a and R20b. I have not seen this.
4. R20 is known postally cancelled, probably by favour.
R20. 4c on 30c violet and dull green
a. Both vertical bars at left
b. Both vertical bars at right
Notes:
1. The date of issue is as given by Morley and Forbin.
2. Barefoot lists a double overprint but I have not seen this.
3. Morley lists a variety with a single bar at left, presumably caused by a misalignment of the cancelling bars similar to R20a and R20b. I have not seen this.
4. R20 is known postally cancelled, probably by favour.
R21/25 plus 2r50c specimen
1906. New key type with portrait of King Edward VII, inscribed REVENUE on both sides. Perf 14. Wmk Multiple Crown CA.
R21. 4c purple and olive-green
R22. 50c purple and olive-green
R23. 1r green and blue
R25. 5r green and carmine
Notes:
1. The date of issue is based on the master die proof (illustrated here), which is dated 9th November 1905.
2. A 2r50c value was prepared and exists as a specimen from the De La Rue archive as illustrated above. Forbin lists this as an issued stamp but I have not seen an example.
R21. 4c purple and olive-green
R22. 50c purple and olive-green
R23. 1r green and blue
R25. 5r green and carmine
Notes:
1. The date of issue is based on the master die proof (illustrated here), which is dated 9th November 1905.
2. A 2r50c value was prepared and exists as a specimen from the De La Rue archive as illustrated above. Forbin lists this as an issued stamp but I have not seen an example.
R31
1915. Similar type but with portrait of King George V. Perf 14. Wmk Multiple Crown CA.
R31. 4c purple and olive-green
Note: the date of issue is known from the master die proof, which is dated 20th January 1915, and the DLR Specimen example dated March 1915. The die proof and specimen examples are illustrated on the Seychelles supplementary information page.
R31. 4c purple and olive-green
Note: the date of issue is known from the master die proof, which is dated 20th January 1915, and the DLR Specimen example dated March 1915. The die proof and specimen examples are illustrated on the Seychelles supplementary information page.
1920s. Provisionals. Postage and revenue stamps (King George V key type) overprinted locally, possibly by typewriter, or surcharged also.
R41 and R51 (R41 image from Barefoot)
a) Wmk Multiple Crown CA, overprinted Issued by the Stamp Office
R41. 12c grey
b) Wmk Multiple Script CA, surcharged Revenue Stamp Duty 6 cents
R51. 6c on 12c carmine-red
R41. 12c grey
b) Wmk Multiple Script CA, surcharged Revenue Stamp Duty 6 cents
R51. 6c on 12c carmine-red
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.
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.
S105, S111 and S123
1921-32. Colonial key type bearing the portrait of King George V. Perf 14. Wmk Mult Script CA. Die II (see footnote under S204b of Mauritius).
S105. 6c deep mauve (1922)
S111. 15c yellow (1922)
S123. 5r yellow-green and blue
S105. 6c deep mauve (1922)
S111. 15c yellow (1922)
S123. 5r yellow-green and blue
S199
1962-68. Pictorial definitives with the portrait of Queen Elizabeth II. Perf 14½ x 13½. Wmk St Edward's Crown Block CA.
S199. 20c multicoloured
