Syria
This chapter covers the revenue stamps of independent Syria issued from the late 1930s to the present day. Earlier revenues were issued under the French Mandate of Syria, and are listed in Duston's catalogue (see Acknowledgments below for full bibliographical details).
Chapter overview
Issues for Syndicates and Charities (catalogue numbers prefixed with two letters) are listed on a separate page here.
An illustrated key to Syrian revenues since 1939 can be found here.
Acknowledgments for the Syria section can be found at the foot of this page.
Currency
Dates of issue shown in this section relate to recorded usage, except where otherwise noted. Official dates, printers and printing methods are unknown since government records relating to Syrian revenues have not been released to date.
Chapter overview
- Airport Tax (catalogue numbers prefixed A)
- Commercial Record Fees (catalogue numbers prefixed B)
- Consular (catalogue numbers prefixed C)
- Exit Fee (catalogue numbers prefixed E)
- Foreign Trade Tax (catalogue numbers prefixed F)
- General Security (Sûreté Générale) (catalogue numbers prefixed G)
- Health Tax (catalogue numbers prefixed H)
- Income Tax (catalogue numbers prefixed I)
- Judicial (catalogue numbers prefixed J)
- Judicial (Court House) (catalogue numbers prefixed K)
- Land Fees (catalogue numbers prefixed L)
- Military Tax (catalogue numbers prefixed M)
- Notarial (catalogue numbers prefixed N)
- Palestine Tax (catalogue numbers prefixed P)
- Precise and Correct Taxes (catalogue numbers prefixed Q)
- Reconstruction (catalogue numbers prefixed S)
- Revenue (catalogue numbers prefixed R)
- Overprints for other formerly autonomous territories (catalogue numbers prefixed X)
- Alaouites
- Jebel Druze
- Sanjak of Alexandretta (Hatay)
Issues for Syndicates and Charities (catalogue numbers prefixed with two letters) are listed on a separate page here.
An illustrated key to Syrian revenues since 1939 can be found here.
Acknowledgments for the Syria section can be found at the foot of this page.
Currency
- 100 centièmes (c) or santimes = 1 piastre (p)
- 100 piastres (p) = 1 Syrian pound or lira (l)
Dates of issue shown in this section relate to recorded usage, except where otherwise noted. Official dates, printers and printing methods are unknown since government records relating to Syrian revenues have not been released to date.
Airport Tax
A55/56
Airport Tax overprint
c1970s. Agro-Industry Revenue issues of the 1960s-70s (wmk Small Arms), overprinted Airport Tax in Arabic, in red.
A55. 5l olive-green (red opt)
A56. 10l black (red opt)
A55. 5l olive-green (red opt)
A56. 10l black (red opt)
A64/73 (top), A74, A77/78, A75 (bottom)
Airport Tax overprint - new type
1977-95 (recorded usage). New designs with new type of Airport Tax overprint in black (A65) or red. All stamps with patterned security underprint (except A74).
a) Wmk small Arms
A64. 5l blue-green (red opt)
A65. 10l brown
b) Wmk large Arms
A73. 5l blue-green (red opt) (with security underprint)
A74. 5l blue-green (red opt) (without underprint)
A75. 10l deep brown (red opt)
A77. 100l bright green (red opt reading vertically upwards)
A78. 100l deep green (red opt reading vertically downwards)
Earliest recorded usage: 1977 (A64), 1979 (A65), 1992 (A77), 1995 (A78).
a) Wmk small Arms
A64. 5l blue-green (red opt)
A65. 10l brown
b) Wmk large Arms
A73. 5l blue-green (red opt) (with security underprint)
A74. 5l blue-green (red opt) (without underprint)
A75. 10l deep brown (red opt)
A77. 100l bright green (red opt reading vertically upwards)
A78. 100l deep green (red opt reading vertically downwards)
Earliest recorded usage: 1977 (A64), 1979 (A65), 1992 (A77), 1995 (A78).
A91
Airport Tax inscription (lower central panel)
1999 (earliest recorded usage). New pictorial type featuring gateway of Qasr al-Hayr al-Gharbi (desert castle), 28½ x 17½ mm. Inscribed Airport Tax in Arabic. Perf 11½ x 12. Granite paper. Wmk Coat of Arms (large).
A91. 200l red-brown and turquoise-blue
A91. 200l red-brown and turquoise-blue
Anti-Tuberculosis issues and other Charity labels are listed on the separate page for Syria (Syndicates and Charities)
Commercial Record Fees
B6 and B11
Commercial Record Fees overprint
2000s. Agro-Industry Revenue stamps overprinted Commercial Record Fees in Arabic. Granite paper with large Arms watermark, no security underprint.
B6. 10l deep brown (perf 11½ x 12)
B11. 10l brown (perf 12)
B6. 10l deep brown (perf 11½ x 12)
B11. 10l brown (perf 12)
Consular
C54/69
1947-48 (earliest recorded usage). Revenue issues of the 1930s-40s (Harvester and Monument types) overprinted Consular Fees in Arabic: two-line opt (75p) or calligraphic oval opt (others, same opt but larger on horizontal stamps).
Consular Fees opts - two-line type (left) and calligraphic
C54. 50p carmine-rose
C55. 75p chestnut
C58. 250p olive-green
C59. 500p violet-rose
Additionally overprinted Ministry of Finance (10mm oval):
C69. 500p violet-rose
Notes:
1. Duston additionally lists the 250p with Consular overprint and additional Ministry of Finance oval, but I have not seen this.
2. Under the heading of Consular, Duston also lists the 75p with a circular overprint, but this is now listed as a Notarial stamp (see N75 below).
3. Earliest recorded usage: 1947 (500p opt Ministry of Finance), 1948 (250p and 500p without opt), 1952 (75p).
C55. 75p chestnut
C58. 250p olive-green
C59. 500p violet-rose
Additionally overprinted Ministry of Finance (10mm oval):
C69. 500p violet-rose
Notes:
1. Duston additionally lists the 250p with Consular overprint and additional Ministry of Finance oval, but I have not seen this.
2. Under the heading of Consular, Duston also lists the 75p with a circular overprint, but this is now listed as a Notarial stamp (see N75 below).
3. Earliest recorded usage: 1947 (500p opt Ministry of Finance), 1948 (250p and 500p without opt), 1952 (75p).
C105/113 including 'a' numbers
1950s-60s. Coat of Arms Revenue stamps overprinted (in Arabic) Consular Fees. No watermark. Line perf 11-11½ (see note 1 after R501/526).
C105. 50p orange
C106. 75p deep rose
C107. 100p green (black opt)
a. Red opt
C109. 250p red-brown
C110. 300p orange-brown
C111. 500p slate (black opt)
a. Red opt (perf 11½)
b. Red opt (perf 12)
C112. 10l violet
C113. 20l olive-green
C114. 25l blue-green
C105. 50p orange
C106. 75p deep rose
C107. 100p green (black opt)
a. Red opt
C109. 250p red-brown
C110. 300p orange-brown
C111. 500p slate (black opt)
a. Red opt (perf 11½)
b. Red opt (perf 12)
C112. 10l violet
C113. 20l olive-green
C114. 25l blue-green
Consular overprint on Arms types
Notes:
1. Care should be taken in distinguishing this overprint from the very similar Judicial overprint (see J202/203) and the second type of Land Transfer (see L105/110). A detailed comparison of these three overprints can be found on this page.
2. Duston describes my C112/3 as 10p and 20p respectively. He additionally lists the Consular overprint on the 30p and 200p values, though I have not seen these. He lists seven values with frame C (10p, 20p, 25p, 200p, 250p, 300p, 500p), but I believe these cannot exist since this frame was used only for denominations from 30p to 100p.
3. Earliest recorded usage: 1951 (500p red opt), 1953 (75p), 1954 (10l), 1957 (250p).
1. Care should be taken in distinguishing this overprint from the very similar Judicial overprint (see J202/203) and the second type of Land Transfer (see L105/110). A detailed comparison of these three overprints can be found on this page.
2. Duston describes my C112/3 as 10p and 20p respectively. He additionally lists the Consular overprint on the 30p and 200p values, though I have not seen these. He lists seven values with frame C (10p, 20p, 25p, 200p, 250p, 300p, 500p), but I believe these cannot exist since this frame was used only for denominations from 30p to 100p.
3. Earliest recorded usage: 1951 (500p red opt), 1953 (75p), 1954 (10l), 1957 (250p).
C198/209 plus 25l perf 11¼ (see footnote)
'Consular Fees Stamp' on frames B, C, D (on left), A and E (on right)
1961-69. As Arms Revenue issue but with redrawn hawk coat of arms (Syrian Arab Republic in banner), and now with white background to arms on frame B. Inscribed Consular Fees Stamp in main panel. Frames: A (10p to 250p), B (300p and 5l), C (10l), D (20l), E (25l). Perf 12 x 11½. No watermark.
C198. 10p brown
C199. 25p scarlet
C200. 50p blue-green
C201. 75p dull blue
C202. 100p deep claret
C203. 200p bright green
C204. 250p deep brown
C225. 300p bright blue
C226. 5l turquoise
C207. 10l scarlet
C208. 20l deep violet
C209. 25l olive-green
Note: I have seen two examples of an unwatermarked 25l stamp similar to C209 but rough perf 11¼ and 3mm vertically shorter than normal. These stamps could well be forgeries though the impression is perfectly clear. I would be very glad to hear from any reader who has further information.
Earliest recorded usage: 1961 (200p), 1964 (25p, 100p, 250p, 5l), 1963 (10p, 50p, 20l).
C198. 10p brown
C199. 25p scarlet
C200. 50p blue-green
C201. 75p dull blue
C202. 100p deep claret
C203. 200p bright green
C204. 250p deep brown
C225. 300p bright blue
C226. 5l turquoise
C207. 10l scarlet
C208. 20l deep violet
C209. 25l olive-green
Note: I have seen two examples of an unwatermarked 25l stamp similar to C209 but rough perf 11¼ and 3mm vertically shorter than normal. These stamps could well be forgeries though the impression is perfectly clear. I would be very glad to hear from any reader who has further information.
Earliest recorded usage: 1961 (200p), 1964 (25p, 100p, 250p, 5l), 1963 (10p, 50p, 20l).
C222/30
1979-82. As previous issue but Wmk Coat of Arms (small, sideways), and new high value of 50l added in frame B type.
C222. 100p claret
C223. 200p bright green
C225. 300p bright blue
C226. 5l turquoise
C227. 10l carmine-rose
C228. 20l violet
C229. 25l olive-green
C230. 50l green
Earliest recorded usage: 1979 (100p, 200p, 300p, 10l), 1980 (5l), 1982 (20l), 1983 (50l).
C222. 100p claret
C223. 200p bright green
C225. 300p bright blue
C226. 5l turquoise
C227. 10l carmine-rose
C228. 20l violet
C229. 25l olive-green
C230. 50l green
Earliest recorded usage: 1979 (100p, 200p, 300p, 10l), 1980 (5l), 1982 (20l), 1983 (50l).
C266/72
1997-2008. As previous issues but now Wmk Coat of Arms (large, sideways) and printed on granite paper, with another high value of 100l added in frame C type.
C266. 5l turquoise
C267. 10l carmine-rose
C268. 20l violet (with security underprint)
a. Magenta (no underprint)
C269. 25l deep green (with security underprint)
C270. 25l deep yellow-green (no underprint)
C271. 50l green
C272. 100l red-brown
Notes:
1. Duston lists a 100p (frame C), which I take to be an error for my C272. He additionally lists the 20p (frame B) and 50p (frame C), which I have not seen.
2. Earliest recorded usage: 1997 (5l, 25l with underprint), 2000 (20l without underprint), 2002 (10l, 25l without underprint, 50l).
C266. 5l turquoise
C267. 10l carmine-rose
C268. 20l violet (with security underprint)
a. Magenta (no underprint)
C269. 25l deep green (with security underprint)
C270. 25l deep yellow-green (no underprint)
C271. 50l green
C272. 100l red-brown
Notes:
1. Duston lists a 100p (frame C), which I take to be an error for my C272. He additionally lists the 20p (frame B) and 50p (frame C), which I have not seen.
2. Earliest recorded usage: 1997 (5l, 25l with underprint), 2000 (20l without underprint), 2002 (10l, 25l without underprint, 50l).
C281 and C283
1999 (earliest recorded usage). New high values featuring Aleppo Citadel (200l) or Palmyra (500l), 18 x 29½ mm. Inscribed Consular Fees Stamp in Arabic. Perf 12 x 11½. Granite paper. Wmk Coat of Arms (large).
C281. 200l blue and magenta
C283. 500l green and bistre
C281. 200l blue and magenta
C283. 500l green and bistre
Damascus Lawyers' Syndicate and Damascus Workers' Union revenues are listed on the separate page for Syria (Syndicates and Charities)
Exit Fee
E10/11
Exit Fee overprint
1970s. Agro-Industry Revenue stamps of 1963-73 (small Arms watermark), overprinted Exit Fee in Arabic.
E10. 5l olive-green
E11. 10l black (red opt)
E10. 5l olive-green
E11. 10l black (red opt)
Foreign Trade Tax
F25
Foreign Trade Tax overprint
1970 (recorded usage). Coat of arms Revenue stamp overprinted (in two lines of Arabic) Foreign Trade Tax. No watermark. Perf 12 x 11½ (comb).
F25. 125p deep orange
F25. 125p deep orange
General Security (Sûreté Générale)
A Syrian government department which issues passports and visas. The following stamps were used for the payment of passport and visa fees within Syria, while similar services performed in Syrian diplomatic missions overseas were paid for using Consular adhesives.
A Syrian government department which issues passports and visas. The following stamps were used for the payment of passport and visa fees within Syria, while similar services performed in Syrian diplomatic missions overseas were paid for using Consular adhesives.
G54/59
General Security overprint
1943 (earliest recorded usage). Revenue issues of the 1930s-40s (Harvester and Monument types) overprinted General Security in Arabic.
G54. 25p red-brown
G55. 50p carmine-rose
G56. 100p pale green
G58. 250p olive-green
G59. 500p violet-rose
Notes:
1. Duston additionally lists the 200p similarly overprinted, but I have not seen this.
2. Earliest recorded usage: 1943 (25p and 50p).
G54. 25p red-brown
G55. 50p carmine-rose
G56. 100p pale green
G58. 250p olive-green
G59. 500p violet-rose
Notes:
1. Duston additionally lists the 200p similarly overprinted, but I have not seen this.
2. Earliest recorded usage: 1943 (25p and 50p).
G156
1952-62 (earliest recorded usage). Coat of arms Revenue stamps overprinted (in Arabic) General Security, in two different types. Line perf 11-11½ (see note 1 after R501/525).
a) Overprint in standard (Naskh) Arabic script as G54/9
G156. 500p slate (orange-red opt)
a) Overprint in standard (Naskh) Arabic script as G54/9
G156. 500p slate (orange-red opt)
G201/8 (G208 image from Duston)
General Security overprint
b) Overprint in a more ornate (Diwani) Arabic script
G201. 25p red-orange
G202. 50p orange
G203. 75p deep rose
G204. 100p green (red opt)
G205. 250p chocolate
G206. 300p orange-brown
G207. 500p slate (red opt)
G208. 10l violet
Notes:
1. Duston additionally lists the Naskh overprint (two different variants) on the 50p, 75p, 100p, 200p, 250p, 300p and 10l values, though I have not seen these.
2. Duston additionally lists the Diwani overprint (in black or red) on the 30p value, though I have not seen this. He lists five further values with frame C (10p, 20p, 200p, 250p, 500p), but these cannot exist since this frame was used only for denominations from 30p to 100p.
3. Earliest recorded usage: 1952 (500p G156), 1953 (500p G207), 1962 (25p, 50p, 75p).
G201. 25p red-orange
G202. 50p orange
G203. 75p deep rose
G204. 100p green (red opt)
G205. 250p chocolate
G206. 300p orange-brown
G207. 500p slate (red opt)
G208. 10l violet
Notes:
1. Duston additionally lists the Naskh overprint (two different variants) on the 50p, 75p, 100p, 200p, 250p, 300p and 10l values, though I have not seen these.
2. Duston additionally lists the Diwani overprint (in black or red) on the 30p value, though I have not seen this. He lists five further values with frame C (10p, 20p, 200p, 250p, 500p), but these cannot exist since this frame was used only for denominations from 30p to 100p.
3. Earliest recorded usage: 1952 (500p G156), 1953 (500p G207), 1962 (25p, 50p, 75p).
G238/240
General Security two-line overprint
c1970s. Revenue issue of 1964-73 (inscribed Syrian Arab Republic, small Arms wmk) with new two-line Arabic overprint reading General Security Fees, in red.
G238. 3l green (red opt)
G239. 5l olive-green (red opt)
G240. 10l black (red opt)
G238. 3l green (red opt)
G239. 5l olive-green (red opt)
G240. 10l black (red opt)
1979 (earliest recorded usage). Revenue issue of 1976-81 (wmk small Arms, new designs) overprinted General Security Fees in Arabic, in either black or red. All values except G256 have the patterned security underprint.
G252/256
5l enlarged to show upper part of overprint missing
G252. 3l green (red opt)
G253. 3l green (black opt)
G254. 5l blue-green (red opt)
G255. 10l brown
G256. 25l blue-green (red opt, no security underprint)
Notes:
1. The 25l value is not currently recorded in this watermark without overprint.
2. The example of the 5l illustrated above right is missing the upper part of the top row of the overprint. This may be a constant variety but so far only one example is known.
G253. 3l green (black opt)
G254. 5l blue-green (red opt)
G255. 10l brown
G256. 25l blue-green (red opt, no security underprint)
Notes:
1. The 25l value is not currently recorded in this watermark without overprint.
2. The example of the 5l illustrated above right is missing the upper part of the top row of the overprint. This may be a constant variety but so far only one example is known.
G301 and G306
c1980s-90s. As Arms Revenue issue (frame B) but with redrawn hawk coat of arms (Syrian Arab Republic in banner), and inscribed General Security Stamp at top. Perf 12 x 11½.
Main panel inscription 'General Security Stamp'
a) Wmk Small Arms (sideways)
G301. 50l purple-brown
b) Wmk Large Arms (sideways), with fine patterned security background
G306. 50l purple-brown
Recorded usage: 1992 (G306)
G301. 50l purple-brown
b) Wmk Large Arms (sideways), with fine patterned security background
G306. 50l purple-brown
Recorded usage: 1992 (G306)
G355
2007 (earliest recorded usage). New pictorial design showing courtyard of the Umayyad Mosque, Damascus. Inscribed Syrian Arab Republic General Security. Granite paper with Large Arms watermark (sideways) and no security underprint. Perf 12.
G355. 500l purple and deep green
Health Tax
H21, H21a, H28b, H31
Health Tax overprint on Arms type
1954-65 (recorded usage). Coat of arms Revenue stamps overprinted (in Arabic) Health Tax. No watermark. Line perf 11-11½ except where otherwise stated (see note 1 after R501/525).
H21. 25p red-orange
a. Perf 12
H28b. 100p green (perf 12 x 11½)
H31. 300p orange-brown
Earliest recorded usage: 1954 (H21), 1965 (H28b).
H21. 25p red-orange
a. Perf 12
H28b. 100p green (perf 12 x 11½)
H31. 300p orange-brown
Earliest recorded usage: 1954 (H21), 1965 (H28b).
H51/56, H61/66, H61, H71/72 and H81
Health Tax opt on Agro-Industry types
1965 (earliest recorded usage) - 2000s. Agro-Industry Revenue issues (as R625ff) overprinted Health Tax in Arabic, similar to H21/31 overprint but slightly redrawn.
a) No watermark
H51. 25p deep greenish blue
H56. 3l green
b) Wmk small Arms
H61. 25p deep greenish blue
H64. 1l yellow-orange
H66. 3l green
c) Wmk large Arms, granite paper
H71. 1l yellow-orange (perf 11½ x 12)
H72. 2l carmine (perf 11½ x 12)
H81. 1l yellow-orange (perf 12)
Earliest recorded usage: 1965 (H56), 1967 (H51).
a) No watermark
H51. 25p deep greenish blue
H56. 3l green
b) Wmk small Arms
H61. 25p deep greenish blue
H64. 1l yellow-orange
H66. 3l green
c) Wmk large Arms, granite paper
H71. 1l yellow-orange (perf 11½ x 12)
H72. 2l carmine (perf 11½ x 12)
H81. 1l yellow-orange (perf 12)
Earliest recorded usage: 1965 (H56), 1967 (H51).
Income Tax
I3/11
Income Tax opts - straight-line (left) and calligraphic
1953 (earliest recorded usage). Revenue issues of the 1930s-40s (Harvester and Monument types) overprinted Income Tax in Arabic in two different styles.
a) Straight-line overprint
I3. 2p green
b) Circular calligraphic overprint
I6. 1p grey (red opt)
I7. 25p red-brown
I8. 50p carmine-rose
I9. 150p carmine-lake
I11. 250p olive-green
Earliest recorded usage: 1953 (250p), 1954 (25p and 50p).
Note: for stamp as I8 but with additional two-line Arabic overprint, see Alaouites X141 below.
a) Straight-line overprint
I3. 2p green
b) Circular calligraphic overprint
I6. 1p grey (red opt)
I7. 25p red-brown
I8. 50p carmine-rose
I9. 150p carmine-lake
I11. 250p olive-green
Earliest recorded usage: 1953 (250p), 1954 (25p and 50p).
Note: for stamp as I8 but with additional two-line Arabic overprint, see Alaouites X141 below.
I31/32
Income Tax overprint
1954 (earliest recorded usage). Coat of arms Revenue stamps overprinted Income Tax. No watermark. Perf 11 (line).
I31. 250p chocolate
I32. 500p slate (red opt)
I31. 250p chocolate
I32. 500p slate (red opt)
Judicial
J202/205b including all listed varieties
Judicial overprint
1951-62 (recorded usage). Coat of arms Revenue stamps overprinted (in Arabic) Judicial Fees. No watermark. Line perf 11-11½ (see note 1 after R501/526); later printings comb perf 12 or 12 x 11½.
J202. 50p orange
a. Perf 12
b. Perf 12 x 11½
J203. 75p deep rose
b. Perf 12 x 11½
J204b. 100p green (perf 12 x 11½)
J205b. 200p bluish violet (perf 12 x 11½)
Note: care should be taken in distinguishing this overprint from the very similar Consular overprint (see C105/113) and the second type of Land Transfer overprint (see L105/110). A detailed comparison of these three overprints can be found on this page.
Earliest recorded usage: 1951 (J203), 1954 (J202), 1962 (J203b).
J202. 50p orange
a. Perf 12
b. Perf 12 x 11½
J203. 75p deep rose
b. Perf 12 x 11½
J204b. 100p green (perf 12 x 11½)
J205b. 200p bluish violet (perf 12 x 11½)
Note: care should be taken in distinguishing this overprint from the very similar Consular overprint (see C105/113) and the second type of Land Transfer overprint (see L105/110). A detailed comparison of these three overprints can be found on this page.
Earliest recorded usage: 1951 (J203), 1954 (J202), 1962 (J203b).
J212/213, J222/223, J226/228
1962 (earliest recorded usage) - 1970s. Similar overprint on Agro-Industry Revenue issues, in blue (J212, J222/23) or black (others).
a) Inscribed United Arab Republic Province of Syria
J212. 50p chocolate (blue opt)
J213. 75p reddish purple
b) Inscribed Syrian Arab Republic (no watermark)
J222. 50p chocolate (blue opt)
J223. 75p reddish purple (blue opt)
c) Inscribed Syrian Arab Republic (small Arms watermark)
J226. 20p brown-purple
J227. 25p deep greenish blue
J228. 50p chocolate
Earliest recorded usage: 1962 (J213).
a) Inscribed United Arab Republic Province of Syria
J212. 50p chocolate (blue opt)
J213. 75p reddish purple
b) Inscribed Syrian Arab Republic (no watermark)
J222. 50p chocolate (blue opt)
J223. 75p reddish purple (blue opt)
c) Inscribed Syrian Arab Republic (small Arms watermark)
J226. 20p brown-purple
J227. 25p deep greenish blue
J228. 50p chocolate
Earliest recorded usage: 1962 (J213).
J231/239
Main panel inscription 'Judicial Fees'
c1970s-80s. As Arms Revenue issue (all frame C) but with redrawn hawk coat of arms, inscribed Syrian Arab Republic in banner and Judicial Fees in main panel. Perf 12 x 11½. Wmk Coat of Arms (small, sideways).
J231. 5p brown-orange
J233. 20p orange-red
J234. 25p red-orange
J235. 50p greenish blue
J236. 1l bright blue-green
J238. 3l grey
J239. 5l crimson
J231. 5p brown-orange
J233. 20p orange-red
J234. 25p red-orange
J235. 50p greenish blue
J236. 1l bright blue-green
J238. 3l grey
J239. 5l crimson
J241/7
c1980s-2000s. As previous issue but now Wmk Coat of Arms (large, sideways) and printed on granite paper.
a) Perf 12 x 11½
J241. 25p orange
J242. 50p greenish blue
J243. 1l bright blue-green
J244. 2l deep ultramarine
J245. 3l grey-green
J246. 5l claret
J247. 50l deep magenta and brown
a) Perf 12 x 11½
J241. 25p orange
J242. 50p greenish blue
J243. 1l bright blue-green
J244. 2l deep ultramarine
J245. 3l grey-green
J246. 5l claret
J247. 50l deep magenta and brown
J248/252
b) Perf 12, clearer impression
J248. 2l bright blue
J249. 5l bright magenta
J250. 25l deep ultramarine and magenta
J251. 50l deep magenta and brown
J252. 100l brown and green
Earliest recorded usage: 1985 (J242).
J248. 2l bright blue
J249. 5l bright magenta
J250. 25l deep ultramarine and magenta
J251. 50l deep magenta and brown
J252. 100l brown and green
Earliest recorded usage: 1985 (J242).
J261/3 (top row), J267/9 (second row), J270 (bottom row)
Judicial Fines inscription
1970s-80s. Issue for collecting court fines. As Revenue issue of 1964-73 (tractor design) but rougher impression, and inscribed Judicial Fines in lower central panel. Perf 11½ x 12. No patterned security underprint (except J269).
a) Wmk small Arms
J261. 1l magenta
J262. 2l blue
J263. 3l yellow-brown
b) Wmk large Arms
J267. 5l grey-green
J268. 5l brownish grey
J269. 10l brown (with underprint)_
J270. 10l deep brown (without underprint)
a) Wmk small Arms
J261. 1l magenta
J262. 2l blue
J263. 3l yellow-brown
b) Wmk large Arms
J267. 5l grey-green
J268. 5l brownish grey
J269. 10l brown (with underprint)_
J270. 10l deep brown (without underprint)
J274/5 and J278
1970s-80s. As Revenue issue of 1963-73 (harvester design) but rougher impression, and inscribed Judicial Fees in lower central panel. Perf 12 x 11½.
a) Wmk small Arms, sideways
J274. 60p bright rose
J275. 90p olive-brown
b) Wmk large Arms, sideways
J278. 60p bright rose
Note: these values may have been introduced as a supplement to the Arms series (J231/246).
a) Wmk small Arms, sideways
J274. 60p bright rose
J275. 90p olive-brown
b) Wmk large Arms, sideways
J278. 60p bright rose
Note: these values may have been introduced as a supplement to the Arms series (J231/246).
J281/282
c2000-10s. Agro-Industry Revenue issues, overprinted Judicial Fines in Arabic (sideways on 100l). Wmk large Arms on granite paper. 25l with patterned security underprint.
J281. 25l greenish blue (perf 11½ x 12)
J282. 100l greenish blue (perf 12) (red opt)
Judicial (Court House)
Note: it is not known how the usage of these stamps differed from that of the stamps inscribed Judicial Fees.
Note: it is not known how the usage of these stamps differed from that of the stamps inscribed Judicial Fees.
K102/5
Court House Stamp overprint
1961 (earliest recorded usage). Revenue issue of 1960 (inscribed United Arab Republic Province of Syria) overprinted Court House Stamp in Arabic only.
K102. 25p deep greenish blue
K104. 50p chocolate
K105. 1l ultramarine
Earliest recorded usage: 1961 (1l).
K102. 25p deep greenish blue
K104. 50p chocolate
K105. 1l ultramarine
Earliest recorded usage: 1961 (1l).
K122, K125, K142 (top row), K144/155 (second row)
1960s (earliest recorded usage) - 2000s. Similar overprint on Agro-Industry Revenue issues inscribed Syrian Arab Republic. Perf 11½ x 12 except where otherwise stated.
a) No watermark
K122. 25p deep greenish blue
K125. 1l ultramarine
b) Wmk small Arms
K142. 25p deep greenish blue
K144. 50p red-brown
K145. 1l ultramarine (as R664)
K155. 1l red-orange (as R671)
a) No watermark
K122. 25p deep greenish blue
K125. 1l ultramarine
b) Wmk small Arms
K142. 25p deep greenish blue
K144. 50p red-brown
K145. 1l ultramarine (as R664)
K155. 1l red-orange (as R671)
K161/7
c) Wmk large Arms, perf 11½ x 12 as R682/715, no underprint (except K162)
K161. 50p red-brown
K162. 1l red-orange (with underprint)
K163. 1l red-orange (no underprint)
K164. 2l carmine-lake
K165. 5l turquoise-green
K167. 25l greenish blue
K161. 50p red-brown
K162. 1l red-orange (with underprint)
K163. 1l red-orange (no underprint)
K164. 2l carmine-lake
K165. 5l turquoise-green
K167. 25l greenish blue
K177/8 (perf 12)
d) Wmk large Arms, perf 12 as R721/727
K177. 25l greenish blue
K178. 50l claret (overprint sideways)
Earliest recorded usage: 1965 (K122), 1966 (K125), 1979 (K144).
K177. 25l greenish blue
K178. 50l claret (overprint sideways)
Earliest recorded usage: 1965 (K122), 1966 (K125), 1979 (K144).
Land Fees
L51/59
1949-56 (earliest recorded usage). Revenue issues of the 1930s-40s (Harvester and Monument types) overprinted Land Departments in Arabic.
Land Departments overprint
Without Ministry of Finance overprint
L51. 150p carmine-lake
Additionally overprinted Ministry of Finance
a) rectangular type
L55. 50p carmine-rose
L56. 100p pale green
b) oval type
L57. 200p pale blue
L59. 500p rose-pink
Earliest recorded usage: 1949 (50p, 100p, 200p), 1950 (150p), 1956 (500p).
L51. 150p carmine-lake
Additionally overprinted Ministry of Finance
a) rectangular type
L55. 50p carmine-rose
L56. 100p pale green
b) oval type
L57. 200p pale blue
L59. 500p rose-pink
Earliest recorded usage: 1949 (50p, 100p, 200p), 1950 (150p), 1956 (500p).
1952-70 (earliest recorded usage). Revised overprint reading Land Fees in Arabic on Coat of arms Revenue stamps, in two different types. Comb perf 12 (L104), others line perf 11-11½ (see note 1 after R501/525).
L101/3
Land Fees (Naskh) overprint
a) Overprint in standard (Naskh) Arabic script
L101. 10p deep blue (red opt)
L103. 30p carmine
L101. 10p deep blue (red opt)
L103. 30p carmine
L104/110
Land Fees (Diwani) overprint
b) Overprint in a more ornate (Diwani) Arabic script
L104. 5p bright blue (red opt)
L105. 10p deep blue (red opt)
L107. 30p carmine
L108. 50p orange
L110. 100p green (red opt)
Note: care should be taken in distinguishing the second of these overprints from the very similar Consular and Judicial types (see C105/113 and J202/203). A detailed comparison of these three overprints can be found on this page.
Earliest recorded usage: 1952 (50p), 1953 (100p), 1961 (10p L105), 1964 (30p).
L104. 5p bright blue (red opt)
L105. 10p deep blue (red opt)
L107. 30p carmine
L108. 50p orange
L110. 100p green (red opt)
Note: care should be taken in distinguishing the second of these overprints from the very similar Consular and Judicial types (see C105/113 and J202/203). A detailed comparison of these three overprints can be found on this page.
Earliest recorded usage: 1952 (50p), 1953 (100p), 1961 (10p L105), 1964 (30p).
L143/5 (top row), L141/2, L146, L152 (second row); L153/5 (third row); L156/7 (fourth row)
1970 (earliest recorded usage) - 2000s. Similar overprint on Agro-Industry Revenue issues inscribed Syrian Arab Republic. Perf 11½ x 12 (vertical designs) or perf 12 x 11½ (horizontal) except where otherwise stated. Vertical designs overprinted as L105/110, with a redrawn type on horizontal stamps.
a) No watermark
L141. 5p greenish blue
L142. 10p bright green
L143. 30p blue-green
L144. 50p chocolate
L145. 1l ultramarine
L146. 200p deep greenish blue
b) Wmk small Arms
L152. 10p bright green
L153. 30p blue-green
L154. 50p red-brown
L155. 1l red-orange (as R671)
L156. 2l carmine-lake
L157. 5l blue-green (red opt)
a) No watermark
L141. 5p greenish blue
L142. 10p bright green
L143. 30p blue-green
L144. 50p chocolate
L145. 1l ultramarine
L146. 200p deep greenish blue
b) Wmk small Arms
L152. 10p bright green
L153. 30p blue-green
L154. 50p red-brown
L155. 1l red-orange (as R671)
L156. 2l carmine-lake
L157. 5l blue-green (red opt)
L164/168
c) Wmk large Arms, perf 11½ x 12, as R682/715, no patterned underprint (except L168)
L164. 50p red-brown
L165. 1l red-orange
L166. 2l carmine-lake
L167. 5l blue-green (red opt)
L168. 10l deep brown (with underprint)
L164. 50p red-brown
L165. 1l red-orange
L166. 2l carmine-lake
L167. 5l blue-green (red opt)
L168. 10l deep brown (with underprint)
L175/179
d) Wmk large Arms, perf 12, as R721/727
L175. 1l red-orange
L176. 2l carmine-lake
L177. 5l blue-green (red opt)
L178. 10l brown
L179. 25l greenish blue
Note: the 200p (my L155) is listed by Duston but is wrongly described as Consular. He also describes it as having red overprint but I have not seen this.
Earliest recorded usage: 1970 (L142, L145/6), 1979 (L152, L156), 1984 (L164, L167).
L175. 1l red-orange
L176. 2l carmine-lake
L177. 5l blue-green (red opt)
L178. 10l brown
L179. 25l greenish blue
Note: the 200p (my L155) is listed by Duston but is wrongly described as Consular. He also describes it as having red overprint but I have not seen this.
Earliest recorded usage: 1970 (L142, L145/6), 1979 (L152, L156), 1984 (L164, L167).
Lawyers' Insurance Fund, Lawyers' Retirement Fund and Lawyers' Syndicate revenues are listed on the separate page for Syria (Syndicates and Charities)
Military Tax
1945-47 (earliest recorded usage). Revenue issues of the 1930s-40s with two-line Arabic overprint Syrian Army Stamp in red or black, some values surcharged also.
M1/11
Syrian Army Stamp opt (longer line at top)
a) Longer line of overprint at top
M1. 1p grey on pink
M2. 3p carmine
M3. 4p brown
M4. 5p blue (opt in red)
M5. 5p on 25c on 40c rose
M6. 10p violet
M7. 20p blue (opt in black)
M8. 20p blue (opt in red)
M9. 30p blue (opt in red)
M10. 50p carmine-rose
M11. 100p pale green
M1. 1p grey on pink
M2. 3p carmine
M3. 4p brown
M4. 5p blue (opt in red)
M5. 5p on 25c on 40c rose
M6. 10p violet
M7. 20p blue (opt in black)
M8. 20p blue (opt in red)
M9. 30p blue (opt in red)
M10. 50p carmine-rose
M11. 100p pale green
M12/21
Same type of Military Tax overprint but additionally overprinted Ministry of Finance
a.i) rectangular Ministry opt in black (opt at foot on surcharged stamps, otherwise at top)
M12. 5p blue (both opts in black)
M13. 5p blue (Army opt in red, rectangle in black)
M14. 5p blue (both opts in red)
M15. 5p on 25c on 40c rose
M16. 10p purple
M17. 10p on 1p grey on pink
M18. 25p red-brown
M19. 50p carmine-rose
M20. 75p chestnut
M21. 100p pale green
a.i) rectangular Ministry opt in black (opt at foot on surcharged stamps, otherwise at top)
M12. 5p blue (both opts in black)
M13. 5p blue (Army opt in red, rectangle in black)
M14. 5p blue (both opts in red)
M15. 5p on 25c on 40c rose
M16. 10p purple
M17. 10p on 1p grey on pink
M18. 25p red-brown
M19. 50p carmine-rose
M20. 75p chestnut
M21. 100p pale green
M26/29
a.ii) oval Ministry opt in red or black
M26. 5p blue (both opts in black)
M27. 5p blue (Army opt in red, oval in black)
M28. 5p blue (both opts in red)
M29. 75p chestnut (both opts in black)
Notes:
1. Duston points out that this overprint exists in two variants (his types 1 and 1a), one with and one without a space between the Arabic words stamp and army in the middle of the upper line. He also illustrates three sub-types of the 5p surcharge, though it seems likely that these are variations within a single setting rather than separate printings.
2. Duston additionally lists the 10p on 40c without Ministry overprint and the 1p with rectangular Ministry overprint, neither of which I have seen.
3. Earliest recorded usage: 1945 (M5, M10, M17, M19, M21, M28), 1946 (M16), 1947 (M8).
M26. 5p blue (both opts in black)
M27. 5p blue (Army opt in red, oval in black)
M28. 5p blue (both opts in red)
M29. 75p chestnut (both opts in black)
Notes:
1. Duston points out that this overprint exists in two variants (his types 1 and 1a), one with and one without a space between the Arabic words stamp and army in the middle of the upper line. He also illustrates three sub-types of the 5p surcharge, though it seems likely that these are variations within a single setting rather than separate printings.
2. Duston additionally lists the 10p on 40c without Ministry overprint and the 1p with rectangular Ministry overprint, neither of which I have seen.
3. Earliest recorded usage: 1945 (M5, M10, M17, M19, M21, M28), 1946 (M16), 1947 (M8).
M31/51
Syrian Army opt (shorter line at top) - two variants (see note 1)
b) Shorter line of overprint at top
M31. 5p on 25c on 40c rose
M35. 30p blue (opt in red)
Additionally overprinted Ministry of Finance
b.i) rectangular type in red or black
M41. 5p blue (both opts in red)
M42. 5p on 25c on 40c rose
M44. 10p claret
M45. 25p red-brown
M46. 50p carmine-rose
b.ii) oval type in red
M51. 5p blue (both opts in red)
Notes:
1. Duston points out that this overprint exists in two variants (his types 2 and 3), as shown in the images above right. M31/5, M42 and M45 have the type 2 overprint, while the remainder have type 3, which is only recorded in combination with the Ministry of Finance overprint.
2. M31 and M42 can be found with minor surcharge varieties such as commas in place of full stops.
3. Duston additionally lists the 5p value with Army overprint in red and the rectangular Ministry overprint in black. I have not seen this. He also lists two four-stage surcharges - 5p on either 3p or 4p on 25c on 40c. I believe these may be the two stamps illustrated below.
3. Earliest recorded usage: 1945 (M31), 1946 (M44/5), 1947 (M35, M51).
M31. 5p on 25c on 40c rose
M35. 30p blue (opt in red)
Additionally overprinted Ministry of Finance
b.i) rectangular type in red or black
M41. 5p blue (both opts in red)
M42. 5p on 25c on 40c rose
M44. 10p claret
M45. 25p red-brown
M46. 50p carmine-rose
b.ii) oval type in red
M51. 5p blue (both opts in red)
Notes:
1. Duston points out that this overprint exists in two variants (his types 2 and 3), as shown in the images above right. M31/5, M42 and M45 have the type 2 overprint, while the remainder have type 3, which is only recorded in combination with the Ministry of Finance overprint.
2. M31 and M42 can be found with minor surcharge varieties such as commas in place of full stops.
3. Duston additionally lists the 5p value with Army overprint in red and the rectangular Ministry overprint in black. I have not seen this. He also lists two four-stage surcharges - 5p on either 3p or 4p on 25c on 40c. I believe these may be the two stamps illustrated below.
3. Earliest recorded usage: 1945 (M31), 1946 (M44/5), 1947 (M35, M51).
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Illustrated here are two examples of M31, each with a surcharge variety. The Arabic number 5 in the surcharge appears to be placed over or under another Arabic figure - 3 at left or 6 at right. It possible that both of these are errors which were subsequently corrected. The cancels seem genuine and therefore it is presumed that they were officially issued in the normal way.
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M100/1
Support for Military Effort overprint
1970s. Agro-Industry Revenue issue of 1964-73, overprinted Support for Military Effort in Arabic. Wmk small Arms.
M100. 50p chocolate
M101. 1l ultramarine
M100. 50p chocolate
M101. 1l ultramarine
M121
c2010. New Arms type inscribed Syrian Arab Republic Ministry of Finance in top banner and Military Support Stamp at foot. Perf 12. Wmk Coat of Arms (large, sideways).
M121. 50l rose
Notarial
N51/61a
1940-57 (earliest recorded usage). Revenue issues of the 1930s-40s (Harvester and Monument types) with straight-line Notarial Fees overprint in Arabic, the 500p additionally overprinted Ministry of Finance (10mm oval).
Notarial overprint (first type)
N51. 5p blue (red opt)
N53. 20p blue (black opt)
N54. 20p blue (red opt)
N55. 50p carmine-rose
N56. 100p pale green
N61. 500p violet-rose (with oval Ministry opt)
a. Rose-pink (with oval Ministry opt)
Notes:
1. Duston lists the 100p with red overprint rather than black, but I have not seen this.
2. As well as the difference in shade, N61 and N61a can be distinguished by the placement of the oval Ministry of Finance overprint, which is in the upper right corner of the stamp on N61 and in the centre of the stamp on N61a.
3. Earliest recorded usage: 1940 (100p), 1942 (50p), 1947 (500p rose-pink), 1950 (20p black opt), 1957 (20p red opt).
N53. 20p blue (black opt)
N54. 20p blue (red opt)
N55. 50p carmine-rose
N56. 100p pale green
N61. 500p violet-rose (with oval Ministry opt)
a. Rose-pink (with oval Ministry opt)
Notes:
1. Duston lists the 100p with red overprint rather than black, but I have not seen this.
2. As well as the difference in shade, N61 and N61a can be distinguished by the placement of the oval Ministry of Finance overprint, which is in the upper right corner of the stamp on N61 and in the centre of the stamp on N61a.
3. Earliest recorded usage: 1940 (100p), 1942 (50p), 1947 (500p rose-pink), 1950 (20p black opt), 1957 (20p red opt).
N71
1941 (earliest recorded usage). Similar type with different overprint as shown below.
Notarial overprint (second type)
N71. 100p pale green
Earliest recorded usage: 1941.
Earliest recorded usage: 1941.
N74/5 plus 25c with similar overprint further opt for postage
Notarial overprint (calligraphic type)
1951 (earliest recorded usage). Similar types with calligraphic Notarial Fees overprint, 13 mm across.
N74. 50p carmine-rose
N75. 75p chestnut
Notes:
1. For stamps as N74/75 but with additional two-line Arabic overprint, see Alaouites X151/152 below.
2. The 25c Harvester is also known in a special purple-brown printing with the calligraphic Notarial overprint, but to date this has been recorded only with additional Syrian postage overprint in Arabic and French, with three horizontal bars cancelling the Notarial overprint and surcharged P (to convert 25c to 25p), as illustrated here. It might be presumed that this stamp exists without the postage overprint, but I have not seen this.
3. Duston lists this overprint but wrongly describes it as Consular.
1950-59 (earliest recorded usage). Revised overprint reading Notarial on Coat of arms Revenue stamps, in two different types. Line perf 11-11½ except where otherwise stated (see note 1 after R501/525).
N74. 50p carmine-rose
N75. 75p chestnut
Notes:
1. For stamps as N74/75 but with additional two-line Arabic overprint, see Alaouites X151/152 below.
2. The 25c Harvester is also known in a special purple-brown printing with the calligraphic Notarial overprint, but to date this has been recorded only with additional Syrian postage overprint in Arabic and French, with three horizontal bars cancelling the Notarial overprint and surcharged P (to convert 25c to 25p), as illustrated here. It might be presumed that this stamp exists without the postage overprint, but I have not seen this.
3. Duston lists this overprint but wrongly describes it as Consular.
1950-59 (earliest recorded usage). Revised overprint reading Notarial on Coat of arms Revenue stamps, in two different types. Line perf 11-11½ except where otherwise stated (see note 1 after R501/525).
N160
Notarial (Naskh) overprint
a) Overprint in standard (Naskh) Arabic script
N160. 500p slate (orange-red opt)
N160. 500p slate (orange-red opt)
N200/207, N209, N209a, N210/a
Notarial (Diwani) overprint
b) Overprint in a more ornate (Diwani) Arabic script
N200. 5p grey-blue (red opt)
N201. 5p bright blue (red opt) (perf 12, comb)
N205. 20p blackish brown (red opt)
N207. 50p orange
N209. 100p green (red opt)
a. Perf 12 (comb)
N210. 500p slate (red opt)
a. Perf 12 (comb)
Notes:
1. Duston additionally lists the 20p, 50p, 100p and 500p with a different version of the overprint, of which he says he has seen only a sketch. He also lists the same overprint on a further five values (10p, 30p, 75p, 200p, 250p, 10l and 20l - the last two described incorrectly as 10p and 20p), none of which I have seen with Notarial overprint.
2. Earliest recorded usage: 1950 (500p N160), 1951 (50p, 100p perf 11), 1955 (100p perf 12, 500p N210), 1959 (5p N201, 20p), 1960 (5p N200).
N200. 5p grey-blue (red opt)
N201. 5p bright blue (red opt) (perf 12, comb)
N205. 20p blackish brown (red opt)
N207. 50p orange
N209. 100p green (red opt)
a. Perf 12 (comb)
N210. 500p slate (red opt)
a. Perf 12 (comb)
Notes:
1. Duston additionally lists the 20p, 50p, 100p and 500p with a different version of the overprint, of which he says he has seen only a sketch. He also lists the same overprint on a further five values (10p, 30p, 75p, 200p, 250p, 10l and 20l - the last two described incorrectly as 10p and 20p), none of which I have seen with Notarial overprint.
2. Earliest recorded usage: 1950 (500p N160), 1951 (50p, 100p perf 11), 1955 (100p perf 12, 500p N210), 1959 (5p N201, 20p), 1960 (5p N200).
N301/5
Eagle of Saladin
1960-61 (earliest recorded usage). As Arms Revenue issue but with new coat of arms featuring the Eagle of Saladin, and now with white background to arms on frame B. Inscribed United Arab Republic Province of Syria below eagle, and Notarial Fee Stamp in main panel. Frames: A (5p), B (10p and 25p), C (100p), D (5l). Perf 12 x 11½. No watermark.
N301. 5p orange-yellow
N302. 10p green
N303. 25p deep violet
N304. 100p red-orange
N305. 5l yellow-brown
Earliest recorded usage: 1960 (100p), 1961 (25p, 5l).
N301. 5p orange-yellow
N302. 10p green
N303. 25p deep violet
N304. 100p red-orange
N305. 5l yellow-brown
Earliest recorded usage: 1960 (100p), 1961 (25p, 5l).
N401/409
'Notarial Fee Stamp' on frames B, C, D (on left), A and E (on right)
1962-66. As previous issue but with redrawn hawk coat of arms (Syrian Arab Republic in banner). Inscribed Notarial Fee Stamp in main panel. Frames: A (5p), B (10p and 25p), C (50p and 100p), D (5l), E (10l and 25l). Perf 12 x 11½. No watermark.
N401. 5p orange-yellow
N402. 10p turquoise
N403. 25p deep violet
N404. 50p brown
N405. 100p red-orange
N407. 5l yellow-brown
N408. 10l green
N409. 25l magenta
Notes:
1. Duston additionally lists a 5p value with frame type B, but I believe this to be an error.
2. Duston erroneously lists the Consular 25l (C229 / C269 / C270 above) as a 25p Notarial.
Earliest recorded usage: 1962 (100p), 1963 (5p, 10p, 25p), 1966 (50p, 5l).
N401. 5p orange-yellow
N402. 10p turquoise
N403. 25p deep violet
N404. 50p brown
N405. 100p red-orange
N407. 5l yellow-brown
N408. 10l green
N409. 25l magenta
Notes:
1. Duston additionally lists a 5p value with frame type B, but I believe this to be an error.
2. Duston erroneously lists the Consular 25l (C229 / C269 / C270 above) as a 25p Notarial.
Earliest recorded usage: 1962 (100p), 1963 (5p, 10p, 25p), 1966 (50p, 5l).
N412/5
1973 (earliest recorded usage). As previous issue but wmk Small Arms (sideways).
N412. 10p turquoise
N415. 100p red-orange
N412. 10p turquoise
N415. 100p red-orange
N423/5 and N431/2
c1980s-2000s. As previous issue but now Wmk Coat of Arms (large, sideways) and printed on granite paper. New value (100l) added in frame type C with inscription panel redrawn.
a) Perf 12 x 11½
N423. 50p brown
N424. 100p red-orange
a. Pale rose (clearer impression)
N425. 10l green
b) Perf 12
N431. 5l yellow-brown
N432. 100l green and violet
a) Perf 12 x 11½
N423. 50p brown
N424. 100p red-orange
a. Pale rose (clearer impression)
N425. 10l green
b) Perf 12
N431. 5l yellow-brown
N432. 100l green and violet
Palestine Tax
P50/53, P55, P66 (top row), P54, P56, P77/78 (bottom row) (P66 image from Duston)
1948-49 (earliest recorded usage). Revenue issues of the 1930s-40s (Harvester and Monument types) overprinted Palestine Stamp in Arabic.
Palestine Tax genuine (top) and forgery (below)
P50. 2p green
P51. 2½p green
P53. 5p blue
P54. 10p violet
P55. 15p olive
P56. 25p red-brown
Additionally overprinted Ministry of Finance (oval or rectangular types):
P66. 30p blue (oval opt)
P77. 50p carmine-rose (rectangular opt)
P78. 100p pale green (rectangular opt)
Notes:
1. Duston additionally lists the 50p and 100p Harvester without Ministry oval, but I have not seen these.
2. Earliest recorded usage: 1948 (5p, 10p, 15p, 25p), 1949 (2½p, 50p).
3. The 4p formerly listed as P52 has been deleted since the only examples of this stamp I have seen have a forged overprint as shown above right. The same forged overprint is also recorded on the 1p, 2p, 2½p, 3p and 5p in black, and on the 2p, 2½p and 5p in red. These forgeries first appeared on eBay in 2012 and are illustrated below (except 2½p black opt). For the same forged overprint on the Arms issues, see note below P200/209.
P51. 2½p green
P53. 5p blue
P54. 10p violet
P55. 15p olive
P56. 25p red-brown
Additionally overprinted Ministry of Finance (oval or rectangular types):
P66. 30p blue (oval opt)
P77. 50p carmine-rose (rectangular opt)
P78. 100p pale green (rectangular opt)
Notes:
1. Duston additionally lists the 50p and 100p Harvester without Ministry oval, but I have not seen these.
2. Earliest recorded usage: 1948 (5p, 10p, 15p, 25p), 1949 (2½p, 50p).
3. The 4p formerly listed as P52 has been deleted since the only examples of this stamp I have seen have a forged overprint as shown above right. The same forged overprint is also recorded on the 1p, 2p, 2½p, 3p and 5p in black, and on the 2p, 2½p and 5p in red. These forgeries first appeared on eBay in 2012 and are illustrated below (except 2½p black opt). For the same forged overprint on the Arms issues, see note below P200/209.
Harvester-Monument revenues with forged Palestine Tax overprints
P200/208a
P209
1949-54 (earliest recorded usage). Coat of Arms Revenue stamps overprinted Palestine Stamp in three different types, in red or black. No watermark. Line perf 11-11½ except where otherwise stated (see note 1 after R501/526).
a) Opt 16½ mm wide with space between the two words, as on P50/78
P200. 2p greenish blue (red opt)
P201. 5p steel-blue (red opt)
P202. 5p grey-blue (red opt)
P203. 10p deep blue (red opt)
P204. 15p deep carmine
P205. 25p red-orange
P206. 30p carmine
P207. 50p orange
P208. 100p green (black opt)
a. Red opt
P209. 500p slate (red opt)
a) Opt 16½ mm wide with space between the two words, as on P50/78
P200. 2p greenish blue (red opt)
P201. 5p steel-blue (red opt)
P202. 5p grey-blue (red opt)
P203. 10p deep blue (red opt)
P204. 15p deep carmine
P205. 25p red-orange
P206. 30p carmine
P207. 50p orange
P208. 100p green (black opt)
a. Red opt
P209. 500p slate (red opt)
16½ mm opt with space between words
Notes:
1. Duston lists the 15p with red overprint, but this may be an error for my P204 (black opt) since a red overprint on a red stamp seems unlikely. He also reports the 50p and 75p with both black and red overprints. He lists five further values with frame C (10p, 20p, 200p, 250p, 500p), but I believe these cannot exist since this frame was used only for denominations from 30p to 100p.
2. Earliest recorded usage: 1949 (P202), 1950 (15p, 100p), 1951 (30p).
3. The same forged overprint type illustrated alongside P51/78 is also known on the Arms series ½p and 5p in both black and red, as shown below.
1. Duston lists the 15p with red overprint, but this may be an error for my P204 (black opt) since a red overprint on a red stamp seems unlikely. He also reports the 50p and 75p with both black and red overprints. He lists five further values with frame C (10p, 20p, 200p, 250p, 500p), but I believe these cannot exist since this frame was used only for denominations from 30p to 100p.
2. Earliest recorded usage: 1949 (P202), 1950 (15p, 100p), 1951 (30p).
3. The same forged overprint type illustrated alongside P51/78 is also known on the Arms series ½p and 5p in both black and red, as shown below.
Arms revenues with forged Palestine Tax overprints
P211/218
14 mm overprint with no space
b) Overprint 14 mm wide with no space between words
P211. 5p grey-blue (red opt)
P213. 10p deep blue (red opt)
P214. 15p deep carmine
P215. 25p red-orange
P216. 30p carmine
P217. 50p orange
P218. 100p green (red opt)
Notes:
1. Duston additionally lists the 2½p (black or red opt) and the 5p bright blue (red opt). I have not seen these, and suspect they may be erroneous listings for the taller clearer overprint - see P220 and P222 below.
2. Earliest recorded usage: 1951 (5p, 10p), 1952 (25p, 30p, 50p), 1953 (100p).
P211. 5p grey-blue (red opt)
P213. 10p deep blue (red opt)
P214. 15p deep carmine
P215. 25p red-orange
P216. 30p carmine
P217. 50p orange
P218. 100p green (red opt)
Notes:
1. Duston additionally lists the 2½p (black or red opt) and the 5p bright blue (red opt). I have not seen these, and suspect they may be erroneous listings for the taller clearer overprint - see P220 and P222 below.
2. Earliest recorded usage: 1951 (5p, 10p), 1952 (25p, 30p, 50p), 1953 (100p).
P219/230 including P223a and P226a
14 mm opt with taller clearer letters
c) Overprint similar to b) but with taller clearer letters, 14 mm wide
P219. ½p sepia
P220. 2½p greenish blue (red opt)
P221. 5p grey-blue (red opt)
P222. 5p bright blue (red opt) (perf 12)
P223. 10p deep blue (red opt)
a. Perf 12
P224. 15p deep carmine
P225. 25p red-orange
P226. 30p carmine
a. Perf 12
P227. 50p orange
P228a. 100p green (red opt) (perf 12)
P230. 500p slate (red opt)
Note: Duston additionally lists the 15p with red overprint, which may be an error for my P224 (black opt) since a red overprint on a red stamp seems unlikely.
Earliest recorded usage: 1954 (10p), 1958 (500p)
P219. ½p sepia
P220. 2½p greenish blue (red opt)
P221. 5p grey-blue (red opt)
P222. 5p bright blue (red opt) (perf 12)
P223. 10p deep blue (red opt)
a. Perf 12
P224. 15p deep carmine
P225. 25p red-orange
P226. 30p carmine
a. Perf 12
P227. 50p orange
P228a. 100p green (red opt) (perf 12)
P230. 500p slate (red opt)
Note: Duston additionally lists the 15p with red overprint, which may be an error for my P224 (black opt) since a red overprint on a red stamp seems unlikely.
Earliest recorded usage: 1954 (10p), 1958 (500p)
Precise and Correct Taxes
Note: the exact purpose and function of these issues is unclear.
Note: the exact purpose and function of these issues is unclear.
Q101
Precise and Correct Taxes overprint
c1960s. Coat of arms Revenue stamp overprinted (in two lines of Arabic) Precise and Correct Taxes. Perf 11 (line).
Q101. 100p green (red opt)
Q101. 100p green (red opt)
Q106, Q111, Q116
Wider overprint used on horizontal stamps
c1970s. Similar overprint on Agro-Industry Revenue issues.
a) No watermark (or very faint)
Q106. 5l olive-green
b) Wmk small Arms, with patterned underprint on 3l
Q111. 50p chocolate
Q116. 3l yellow-green
Note: the overprint setting is wider on horizontal stamps.
Earliest recorded usage: November 1983 (Q106 and Q116).
a) No watermark (or very faint)
Q106. 5l olive-green
b) Wmk small Arms, with patterned underprint on 3l
Q111. 50p chocolate
Q116. 3l yellow-green
Note: the overprint setting is wider on horizontal stamps.
Earliest recorded usage: November 1983 (Q106 and Q116).
Reconstruction
S11/12
Reconstruction overprint
2010s. Agro-Industry Revenue stamps overprinted Reconstruction in Arabic (sideways on 50l). Granite paper with large Arms watermark, no security underprint. Perf 12.
S11. 10l brown
S12. 50l claret
S11. 10l brown
S12. 50l claret
Revenue
R401/17 including the four listed shades of the 10p
1938-46 (earliest recorded usage). Harvester. 19 x 35 mm. Inscribed République Syrienne Timbre fiscal (= Republic of Syria Revenue Stamp) in French and Arabic. No watermark. Perf 11. Sheets of 50 (5 rows of 10) (see note 6).
R419 (top value)
R401. 25c pale pink
R402. 40c rose
R403. 50c orange
R404. 80c olive-green
R405. 1p grey
R406. 1p grey on pink
R407. 1p60c deep olive
R408. 2p brown-purple
R409. 2p50c chestnut
R410. 3p carmine
R411. 4p brown
R412. 5p blue
R413. 7½p grey-blue
R414. 10p violet
a. Claret
b. Purple
c. Slate-violet
R415. 15p grey-green
R416. 25p red-brown
R417. 50p carmine-rose
R419. 100p pale green
Notes:
1. The denomination is shown as SANTIMES on the 25c and 50c and as CENT. on the 40c and 80c.
2. The 25c is also known in a purple-brown shade, but only with Notarial and postage overprints (see illustration above N74/5).
3. Duston also lists the 75p value but I have not seen this.
4. The four listed shades of the 10p are easily distinguished, though shades of many other values can also be found.
5. Duston notes that perf 11½ or perf 11½ x 11 are also known, though it is not clear whether these are different printings or variations within the same printing.
6. I have seen the 25c, 25p and 100p in complete sheets of 50, and presume this is the standard sheet format used for the other values. However I have also seen the 10p purple in a sheet format of 49 stamps, consisting of five rows of ten stamps with a blank label in place of the right-hand stamp in the top row. It is not certain whether the same sheet format was used for other printings of the 10p or other values.
7. Earliest recorded usage: 1938 (5p, 15p), 1939 (50c, 80c, 1p, 1p60c, 2p50c, 4p), 1940 (2p, 100p), 1942 (3p, 10p violet), 1943 (25p), 1944 (50p), 1946 (10p claret).
R402. 40c rose
R403. 50c orange
R404. 80c olive-green
R405. 1p grey
R406. 1p grey on pink
R407. 1p60c deep olive
R408. 2p brown-purple
R409. 2p50c chestnut
R410. 3p carmine
R411. 4p brown
R412. 5p blue
R413. 7½p grey-blue
R414. 10p violet
a. Claret
b. Purple
c. Slate-violet
R415. 15p grey-green
R416. 25p red-brown
R417. 50p carmine-rose
R419. 100p pale green
Notes:
1. The denomination is shown as SANTIMES on the 25c and 50c and as CENT. on the 40c and 80c.
2. The 25c is also known in a purple-brown shade, but only with Notarial and postage overprints (see illustration above N74/5).
3. Duston also lists the 75p value but I have not seen this.
4. The four listed shades of the 10p are easily distinguished, though shades of many other values can also be found.
5. Duston notes that perf 11½ or perf 11½ x 11 are also known, though it is not clear whether these are different printings or variations within the same printing.
6. I have seen the 25c, 25p and 100p in complete sheets of 50, and presume this is the standard sheet format used for the other values. However I have also seen the 10p purple in a sheet format of 49 stamps, consisting of five rows of ten stamps with a blank label in place of the right-hand stamp in the top row. It is not certain whether the same sheet format was used for other printings of the 10p or other values.
7. Earliest recorded usage: 1938 (5p, 15p), 1939 (50c, 80c, 1p, 1p60c, 2p50c, 4p), 1940 (2p, 100p), 1942 (3p, 10p violet), 1943 (25p), 1944 (50p), 1946 (10p claret).
R431/4
1942 (earliest recorded usage). Previous issue surcharged in Arabic only (1p on 25c) or in Arabic and French (others).
'One piastre' surch on R433
R431. 25c on 40c rose
R432. 50c on 80c olive-green
R433. 1p on 25c pale rose
R434. 1p on 1p60 deep olive (surch in red)
Earliest recorded usage: 1942 (1p on 1p60).
R432. 50c on 80c olive-green
R433. 1p on 25c pale rose
R434. 1p on 1p60 deep olive (surch in red)
Earliest recorded usage: 1942 (1p on 1p60).
R441/458 (75p not seen without overprint) - see below right for image of R459
R459 (top value)
1940-48 (earliest recorded usage). Ancient Syrian monuments: Umayyad Mosque, Damascus (50c and 35p), Palmyra colonnade (200p to 500p), Aleppo citadel (others). 32 x 20½ mm (200p to 500p) or 20 x 31 mm (others). Inscribed République Syrienne Timbre fiscal (= Republic of Syria Revenue Stamp) in French and Arabic. No watermark. Perf 11. Vertical designs printed in sheets of 50 (5 rows of 10).
R441. 50c orange
R443. 2p green
R444. 2½p green
R445. 5p grey-blue
a. Deep blue
R446. 6p greenish blue
R447. 15p olive
R448. 20p blue
R449. 30p blue
R450. 35p bistre-brown
R451. 35p lake
R452. 40p mauve
[R453. 75p chestnut]
R454. 150p deep brown
R455. 150p carmine-lake
R456. 200p pale blue
R457. 250p olive-green
R458. 500p violet-rose
R459. 25l red-orange
Notes:
1. A wide range of shades is known, especially on the 2p, 2½p and 5p values.
2. The 75p is recorded with a range of different overprints but so far I have not seen an unoverprinted example.
3. Duston notes that perf 11½ or perf 11½ x 11 are also known, though it is not clear whether these are different printings or variations within the same printing.
4. Most values of the Harvester series remained in use in parallel with the above issue, with only the 2p, 5p and 15p being replaced by the same denominations in new Monument designs.
5. I have seen the 2½p, 15p and 75p values in complete sheets of 50, and presume this is the standard sheet format used for the other vertical values, however see note 6 below R401/419.
6. Earliest recorded usage: 1940 (5p grey-blue, 15p), 1943 (6p, 35p lake, 150p deep brown, 250p, 500p), 1944 (2p), 1945 (5p deep blue, 20p, 30p), 1948 (35p bistre-brown).
R441. 50c orange
R443. 2p green
R444. 2½p green
R445. 5p grey-blue
a. Deep blue
R446. 6p greenish blue
R447. 15p olive
R448. 20p blue
R449. 30p blue
R450. 35p bistre-brown
R451. 35p lake
R452. 40p mauve
[R453. 75p chestnut]
R454. 150p deep brown
R455. 150p carmine-lake
R456. 200p pale blue
R457. 250p olive-green
R458. 500p violet-rose
R459. 25l red-orange
Notes:
1. A wide range of shades is known, especially on the 2p, 2½p and 5p values.
2. The 75p is recorded with a range of different overprints but so far I have not seen an unoverprinted example.
3. Duston notes that perf 11½ or perf 11½ x 11 are also known, though it is not clear whether these are different printings or variations within the same printing.
4. Most values of the Harvester series remained in use in parallel with the above issue, with only the 2p, 5p and 15p being replaced by the same denominations in new Monument designs.
5. I have seen the 2½p, 15p and 75p values in complete sheets of 50, and presume this is the standard sheet format used for the other vertical values, however see note 6 below R401/419.
6. Earliest recorded usage: 1940 (5p grey-blue, 15p), 1943 (6p, 35p lake, 150p deep brown, 250p, 500p), 1944 (2p), 1945 (5p deep blue, 20p, 30p), 1948 (35p bistre-brown).
R461/5 (rectangular Ministry of Finance oveprint)
1945-48 (earliest recorded usage). Issues of the 1930s-40s (Harvester and Monument types) overprinted Ministry of Finance in Arabic.
Rectangular Ministry of Finance overprint
a) Rectangular overprint
R461. 20p blue
R462. 30p blue
R463. 40p mauve
R464. 50p carmine-rose
R465. 100p pale green
R461. 20p blue
R462. 30p blue
R463. 40p mauve
R464. 50p carmine-rose
R465. 100p pale green
R475/80a (oval Ministry of Finance overprint)
Oval Ministry of Finance overprint
b) Oval overprint
R475. 20p blue
R476. 30p blue
R477. 40p mauve
R478. 75p chestnut
R479. 200p pale blue
R480. 500p violet-rose
a. Rose-pink
Notes:
1. Duston also lists the following values:
2. Earliest recorded usage: 1945 (50p), 1946 (30p & 40p oval opts, 100p, 500p violet-rose), 1947 (200p), 1948 (20p oval opt), 1949 (500p rose-pink).
R475. 20p blue
R476. 30p blue
R477. 40p mauve
R478. 75p chestnut
R479. 200p pale blue
R480. 500p violet-rose
a. Rose-pink
Notes:
1. Duston also lists the following values:
- Rectangular overprint: Harvester 40c and 10p, Monument 5p (overprint in black or red)
- Oval overprint: Harvester 25p, 75p and 100p, Monument 5p (opt in black or red), 250p
2. Earliest recorded usage: 1945 (50p), 1946 (30p & 40p oval opts, 100p, 500p violet-rose), 1947 (200p), 1948 (20p oval opt), 1949 (500p rose-pink).
R501/524 including colour changes
Inscriptions 'Republic of Syria' and 'Revenue Stamp' on types A to E
1949-60 (earliest recorded usage). Coat of Arms featuring Hawk of Qureish.
Five different frames: A (½p to 5p), B (6p to 25p), C (30p to 100p), D (125p to 500p), E (10l to 100l). 20½ x 31 mm. Inscribed (in Arabic only) Republic of Syria in main panel, and Revenue Stamp in value tablets (½p to 100p) or to lower left and right of arms (others).
No watermark. Line perf 11 to 11½ (see note 1).
R525/6
R501. ½p sepia
R502. 1p deep brown
R503. 2p greenish blue
R504. 2½p greenish blue
R505. 5p steel-blue
R506. 5p grey-blue
a. Bright blue, perf 12 (comb)
R507. 6p violet
R508. 10p deep blue
a. Perf 12 (comb)
R509. 15p deep carmine
a. Perf 12 (comb)
R510. 20p blackish brown
b. Perf 12 x 11½ (comb)
R511. 25p red-orange
b. Perf 12 x 11½ (comb)
R512. 30p carmine
R513. 35p deep grey-green
R514. 40p brown
b. Perf 12 x 11½ (comb)
R515. 50p orange
b. Perf 12 x 11½ (comb)
R516. 75p deep rose
b. Perf 12 x 11½ (comb)
R517. 100p green
R518. 125p deep orange
R519. 200p bluish violet
b. Perf 12 x 11½ (comb)
R520. 250p chocolate
a. Perf 12 (comb)
R521. 300p orange-brown
R522. 500p slate
b. Perf 12 x 11½ (comb)
R523. 10l violet
R524. 20l olive-green
R525. 25l blue-green
R526. 100l blue-grey
R502. 1p deep brown
R503. 2p greenish blue
R504. 2½p greenish blue
R505. 5p steel-blue
R506. 5p grey-blue
a. Bright blue, perf 12 (comb)
R507. 6p violet
R508. 10p deep blue
a. Perf 12 (comb)
R509. 15p deep carmine
a. Perf 12 (comb)
R510. 20p blackish brown
b. Perf 12 x 11½ (comb)
R511. 25p red-orange
b. Perf 12 x 11½ (comb)
R512. 30p carmine
R513. 35p deep grey-green
R514. 40p brown
b. Perf 12 x 11½ (comb)
R515. 50p orange
b. Perf 12 x 11½ (comb)
R516. 75p deep rose
b. Perf 12 x 11½ (comb)
R517. 100p green
R518. 125p deep orange
R519. 200p bluish violet
b. Perf 12 x 11½ (comb)
R520. 250p chocolate
a. Perf 12 (comb)
R521. 300p orange-brown
R522. 500p slate
b. Perf 12 x 11½ (comb)
R523. 10l violet
R524. 20l olive-green
R525. 25l blue-green
R526. 100l blue-grey
Comb perf: top row R508a, R509a, R510b, R511b, R514b, bottom row R515b, R516b, R519b, R520a, R522b
Notes:
1. The description perf 11-11½ here refers to stamps line-perforated 11, 11½ or compound, with perfs either clean-cut or rough. It seems likely that at least two different machines were used to perforate these stamps, and specialists may wish to collect all possible varieties, though to me they do not seem especially significant and in practice can be difficult to tell apart. The perf 11-11½ stamps are known with cancels between 1949 and 1961, though stamps used after 1952 tend to be clean-cut perf 11. Two comb perforators were introduced later, perf 12 being found from 1955 onwards and perf 12 x 11½ appearing from 1960. The following comb-perf printings are known only with overprints:
- perf 12: 25p (Health), 30p (Palestine Tax), 50p (Judicial), 100p (Notarial / Palestine Tax), 500p (Consular)
- perf 12 x 11½: 100p (Health Tax), 125p (Foreign Trade Tax)
2. In addition to the above series, Duston lists the 20p with frame D, and six further values each with frames A and C:
- Frame A: 10p, 20p, 100p, 200p, 250p, 500p
- Frame C: 10p, 20p, 200p, 250p, 300p, 500p
I believe these cannot exist since frame A was used only for values to 5p, and frame C only for denominations from 30p to 100p. I presume that Duston was having to rely on unclear reports of stamps which he had not personally seen.
3. Earliest recorded usage: 1949 (5p steel-blue), 1950 (30p, 100p, 250p), 1951 (5p grey-blue, 50p), 1952 (75p), 1954 (25p, 500p), 1955 (15p), 1957 (5p bright blue), 1959 (20l), 1960 (35p, 125p).
1. The description perf 11-11½ here refers to stamps line-perforated 11, 11½ or compound, with perfs either clean-cut or rough. It seems likely that at least two different machines were used to perforate these stamps, and specialists may wish to collect all possible varieties, though to me they do not seem especially significant and in practice can be difficult to tell apart. The perf 11-11½ stamps are known with cancels between 1949 and 1961, though stamps used after 1952 tend to be clean-cut perf 11. Two comb perforators were introduced later, perf 12 being found from 1955 onwards and perf 12 x 11½ appearing from 1960. The following comb-perf printings are known only with overprints:
- perf 12: 25p (Health), 30p (Palestine Tax), 50p (Judicial), 100p (Notarial / Palestine Tax), 500p (Consular)
- perf 12 x 11½: 100p (Health Tax), 125p (Foreign Trade Tax)
2. In addition to the above series, Duston lists the 20p with frame D, and six further values each with frames A and C:
- Frame A: 10p, 20p, 100p, 200p, 250p, 500p
- Frame C: 10p, 20p, 200p, 250p, 300p, 500p
I believe these cannot exist since frame A was used only for values to 5p, and frame C only for denominations from 30p to 100p. I presume that Duston was having to rely on unclear reports of stamps which he had not personally seen.
3. Earliest recorded usage: 1949 (5p steel-blue), 1950 (30p, 100p, 250p), 1951 (5p grey-blue, 50p), 1952 (75p), 1954 (25p, 500p), 1955 (15p), 1957 (5p bright blue), 1959 (20l), 1960 (35p, 125p).
R601-614
1959-62 (earliest recorded usage). Agricultural designs: harvester (5p and 10p), tractor and plough (35p and 40p), farm produce (others). 19 x 30½ mm (5p and 10p) or 30½ x 19 mm (others). Inscribed (in Arabic only) United Arab Republic at top, Province of Syria immediately below (15p to 30p, 75p, 1l) or in lower central panel (others), and Revenue Stamp in corners above figures of value. No watermark. Perf 12 x 11½ (vert) or 11½ x 12 (horiz).
Inscriptions enlarged to show country name
R601. 5p greenish blue
R602. 10p bright green
R603. 15p dull claret
R604. 20p brown-purple
R605. 25p deep greenish blue
R606. 30p blue-green
R607. 35p deep violet
R608. 40p red-orange
R610. 50p chocolate
R612. 75p reddish purple
R614. 1l ultramarine
Notes:
1. Duston also lists a 45p value, but I believe this is an error.
2. For similar stamps but with different inscriptions, see next revenue issue (R620ff) plus watermarked issues R651ff and R693ff.
3. Earliest recorded usage: 1959 (15p, 40p, 50p), 1960 (5p, 35p, 75p, 1l), 1961 (15p, 25p).
R602. 10p bright green
R603. 15p dull claret
R604. 20p brown-purple
R605. 25p deep greenish blue
R606. 30p blue-green
R607. 35p deep violet
R608. 40p red-orange
R610. 50p chocolate
R612. 75p reddish purple
R614. 1l ultramarine
Notes:
1. Duston also lists a 45p value, but I believe this is an error.
2. For similar stamps but with different inscriptions, see next revenue issue (R620ff) plus watermarked issues R651ff and R693ff.
3. Earliest recorded usage: 1959 (15p, 40p, 50p), 1960 (5p, 35p, 75p, 1l), 1961 (15p, 25p).
R620/640
1963-73 (earliest recorded usage). As 1960 issue but with Arabic inscription at top changed to Syrian Arab Republic. New values added: 2½p (harvester) and 45p (tractor), plus new designs featuring industry - crane and ship (125p and 200p), pylon and dam (250p and 3l), TV and transmitter mast (5l and 10l). Inscribed Revenue Stamp immediately below country name (15p to 30p), above figures of value (75p and 1l) or in main lower panel (others). No watermark. Perf 12 x 11½ (vert) or 11½ x 12 (horiz).
Inscriptions on Harvester, Produce and Tractor types
R620. 2½p rose
R621. 5p greenish blue
R622. 10p bright green
R623. 15p dull claret
R624. 20p brown-purple
R625. 25p deep greenish blue
R626. 30p blue-green
R627. 35p deep violet
R628. 40p red-orange
R629. 45p pale grey-blue
R630. 50p chocolate
R632. 75p reddish purple
R634. 1l ultramarine
R635. 125p yellow-brown
R636. 200p deep greenish blue
R637. 250p red-orange
R638. 3l green
R639. 5l olive-green
R640. 10l black
Notes:
1. Duston also lists a 20l value in the crane and ship design but I have not seen this.
2. Earliest recorded usage: 1963 (35p, 40p), 1964 (10p, 15p, 25p, 30p, 50p, 75p, 3l), 1966 (5p, 20p, 45p, 1l, 250l), 1967 (5l), 1969 (200p).
R621. 5p greenish blue
R622. 10p bright green
R623. 15p dull claret
R624. 20p brown-purple
R625. 25p deep greenish blue
R626. 30p blue-green
R627. 35p deep violet
R628. 40p red-orange
R629. 45p pale grey-blue
R630. 50p chocolate
R632. 75p reddish purple
R634. 1l ultramarine
R635. 125p yellow-brown
R636. 200p deep greenish blue
R637. 250p red-orange
R638. 3l green
R639. 5l olive-green
R640. 10l black
Notes:
1. Duston also lists a 20l value in the crane and ship design but I have not seen this.
2. Earliest recorded usage: 1963 (35p, 40p), 1964 (10p, 15p, 25p, 30p, 50p, 75p, 3l), 1966 (5p, 20p, 45p, 1l, 250l), 1967 (5l), 1969 (200p).
R651-670
1973-78 (earliest recorded usage). As previous issue but wmk Multiple Coat of Arms (small), upright or inverted. New values (60p and 90p) added in tractor design, and some values in new shades.
Wmk Mult Coat of Arms (small), 2 or 3 hawks on each stamp
R651. 5p greenish blue
R652. 10p bright green
R653. 15p dull claret
a. Rose-lake
R654. 20p brown-purple
a. Carmine-rose
R655. 25p deep greenish blue
R656. 30p blue-green
R657. 35p deep violet
R658. 40p red-orange
R659. 45p grey-blue
R660. 50p red-brown
R661. 60p grey-green
R662. 75p reddish purple
R663. 90p turquoise-green
R664. 1l ultramarine
R666. 200p deep greenish blue
R667. 250p red-orange
R668. 3l green
R669. 5l olive-green
R670. 10l black
Earliest recorded usage: 1973 (1l), 1976 (30p), 1978 (20p carmine-rose).
R652. 10p bright green
R653. 15p dull claret
a. Rose-lake
R654. 20p brown-purple
a. Carmine-rose
R655. 25p deep greenish blue
R656. 30p blue-green
R657. 35p deep violet
R658. 40p red-orange
R659. 45p grey-blue
R660. 50p red-brown
R661. 60p grey-green
R662. 75p reddish purple
R663. 90p turquoise-green
R664. 1l ultramarine
R666. 200p deep greenish blue
R667. 250p red-orange
R668. 3l green
R669. 5l olive-green
R670. 10l black
Earliest recorded usage: 1973 (1l), 1976 (30p), 1978 (20p carmine-rose).
R671/675
1976-81 (earliest recorded usage). New high values featuring agricultural or industrial images: spade and ear of corn (1l), farm produce (2l), hammer and processing plant (3l), horse and goat (5l), scythe and fruit (10l). 30 x 19 mm, perf 11½ x 12. Inscribed (in Arabic only) Syrian Arab Republic Revenue Stamp. Ordinary paper with Small Arms wmk (upright or inverted) and patterned security underprint.
1l enlarged to show security underprint
R671. 1l red-orange
R672. 2l carmine-lake
R673. 3l yellow-green
R674. 5l turquoise-green
R675. 10l deep brown
Notes:
1. The security underprint is sometimes difficult to see.
2. Earliest recorded usage: 1976 (R671), 1979 (R673/4), 1981 (R675).
R672. 2l carmine-lake
R673. 3l yellow-green
R674. 5l turquoise-green
R675. 10l deep brown
Notes:
1. The security underprint is sometimes difficult to see.
2. Earliest recorded usage: 1976 (R671), 1979 (R673/4), 1981 (R675).
1980-2002 (earliest recorded usage). As previous issues but now printed on granite paper with Large Arms watermark. New values added: Finance Ministry building (4l and 25l), woman with basket of fruit (20l), orange tree (50l), Tabqa Dam (100l). Horizontal designs 30 x 19 mm, perf 11½ x 12; vertical designs 19 x 30 mm, perf 12 x 11½.
R682/687
a) Patterned security underprint
R682. 2l carmine-lake
R684. 5l turquoise-green
R685. 10l deep brown
R686. 20l bistre-brown
R687. 25l greenish blue
Note: the 1l and 100l values are also known with a similar patterned underprint and wmk large Arms, but only with overprints for Court House Stamp and Airport Tax respectively (see K162 and A77/8). It is possible they exist without overprint but I have not seen them.
R682. 2l carmine-lake
R684. 5l turquoise-green
R685. 10l deep brown
R686. 20l bistre-brown
R687. 25l greenish blue
Note: the 1l and 100l values are also known with a similar patterned underprint and wmk large Arms, but only with overprints for Court House Stamp and Airport Tax respectively (see K162 and A77/8). It is possible they exist without overprint but I have not seen them.
R693/716
Wmk Mult Coat of Arms (large), one hawk covering two stamps
b) No security underprint
R693. 15p scarlet-rose
R695. 25p deep greenish blue
R698. 40p orange
R700. 50p red-brown
R701. 60p green
R702. 75p reddish purple
R703. 90p turquoise-green
R704. 1l orange
R705. 125p chestnut
R706. 2l carmine
R707. 250p orange
R708. 3l green
R709. 4l magenta
R710. 5l turquoise-green
R711. 10l brown
R712. 20l yellow-brown
R713. 20l orange-yellow
R714. 25l greenish blue
R715. 50l claret
R716. 100l green
R693. 15p scarlet-rose
R695. 25p deep greenish blue
R698. 40p orange
R700. 50p red-brown
R701. 60p green
R702. 75p reddish purple
R703. 90p turquoise-green
R704. 1l orange
R705. 125p chestnut
R706. 2l carmine
R707. 250p orange
R708. 3l green
R709. 4l magenta
R710. 5l turquoise-green
R711. 10l brown
R712. 20l yellow-brown
R713. 20l orange-yellow
R714. 25l greenish blue
R715. 50l claret
R716. 100l green
75p, 1l and 25l forgeries? - see note 3 at left
Notes:
1. I formerly listed shades of the 1l, 125p, 2l and 10l values but have now deleted these to avoid over-complicating an already complex issue. In fact a number of values in this series can be found in a broad range of shades, with later printings of many values apparently showing a clearer impression than the originals. This may indicate a change of printing process, though there is insufficient evidence at this stage to make a separate set listing.
2. The 20l lilac and 100l grey-blue, formerly listed with this set, have now been reattributed to the 2007 issue since the only examples I have seen in these colours are perf 12 (see R723 and R727 below).
3. The three stamps illustrated at right seem to be forgeries. They are on unwatermarked paper with an abnormal perforation (75p and 1l perf 13½, 25l perf 14½-15).
4. Earliest recorded usage: 1980 (40p, 50p, 60p, R682), 1984 (125p), 1985 (25p, 75p, R706), 1987 (250p), 1989 (100l), 1990 (25p), 1995 (R687, R704), 1997 (R712), 2002 (R709).
1. I formerly listed shades of the 1l, 125p, 2l and 10l values but have now deleted these to avoid over-complicating an already complex issue. In fact a number of values in this series can be found in a broad range of shades, with later printings of many values apparently showing a clearer impression than the originals. This may indicate a change of printing process, though there is insufficient evidence at this stage to make a separate set listing.
2. The 20l lilac and 100l grey-blue, formerly listed with this set, have now been reattributed to the 2007 issue since the only examples I have seen in these colours are perf 12 (see R723 and R727 below).
3. The three stamps illustrated at right seem to be forgeries. They are on unwatermarked paper with an abnormal perforation (75p and 1l perf 13½, 25l perf 14½-15).
4. Earliest recorded usage: 1980 (40p, 50p, 60p, R682), 1984 (125p), 1985 (25p, 75p, R706), 1987 (250p), 1989 (100l), 1990 (25p), 1995 (R687, R704), 1997 (R712), 2002 (R709).
R721/727
2005 (earliest recorded usage) - 2010s. As previous issue but change to perf 12. 20l and 100l in new colours, and 30l value added with design of Docks. Granite paper with large Arms watermark, no security underprint.
R721. 5l turquoise-green
R722. 10l brown
R723. 20l lilac
R724. 25l greenish blue
R725. 30l yellow-green
R726. 50l claret
R727. 100l greenish blue
Note: the 1l and 2l values were also printed perf 12, but so far I have seen these values only with overprints (Health Tax opt on 1l - see H81 above; Land Fees on 1l and 2l - see L175/6 above).
Earliest recorded usage: 2005 (20l), 2007 (100l).
R721. 5l turquoise-green
R722. 10l brown
R723. 20l lilac
R724. 25l greenish blue
R725. 30l yellow-green
R726. 50l claret
R727. 100l greenish blue
Note: the 1l and 2l values were also printed perf 12, but so far I have seen these values only with overprints (Health Tax opt on 1l - see H81 above; Land Fees on 1l and 2l - see L175/6 above).
Earliest recorded usage: 2005 (20l), 2007 (100l).
Teachers' Syndicate revenues are listed on the separate page for Syria (Syndicates and Charities)
Overprints for other formerly autonomous territories
Revenue issues of the 1930s-40s (Harvester and Monument types) overprinted for use in Alaouites, Jebel Druze and the Sanjak of Alexandretta (Hatay).
A. Alaouites
Provisional issues for 1939-43 pending the incorporation of Alaouites into Syria
Revenue issues of the 1930s-40s (Harvester and Monument types) overprinted for use in Alaouites, Jebel Druze and the Sanjak of Alexandretta (Hatay).
A. Alaouites
Provisional issues for 1939-43 pending the incorporation of Alaouites into Syria
X100/101
a) Single-line Arabic overprint reading Mohafiza al-Alawiyin (=Government of Alaouites)
X100. 5p blue
X101. 10p violet
Earliest recorded usage: 1941 (5p)
X100. 5p blue
X101. 10p violet
Earliest recorded usage: 1941 (5p)
X111/9
b) Two-line Arabic overprint reading Mohafiza Jebel al-Alawiyin (=Government of Jebel Alaouites) in red (5p), blue (25p) or black
X111. 2p green
X113. 3p carmine
X114. 5p blue (red opt)
X115. 5p blue (black opt)
X116. 15p olive
X117. 25p red-brown (blue opt)
X119. 40p mauve
Note: Duston also lists the Harvester 2p50c and 10p similarly overprinted, but I have not seen these.
Earliest recorded usage: 1943 (25p).
X111. 2p green
X113. 3p carmine
X114. 5p blue (red opt)
X115. 5p blue (black opt)
X116. 15p olive
X117. 25p red-brown (blue opt)
X119. 40p mauve
Note: Duston also lists the Harvester 2p50c and 10p similarly overprinted, but I have not seen these.
Earliest recorded usage: 1943 (25p).
X122-126
c) As b) but additionally overprinted Ministry of Finance in black
Rectangular Ministry overprint
X122. 30p blue
X125. 100p pale green
Oval Ministry overprint
X126. 20p blue
Note: the Alaouites overprint on the 100p is slightly different, having the two letters at the right-hand end of the top line (Arabic mh) written separately rather than joined.
Earliest recorded usage: 1946 (100p), 1948 (20p)
Rectangular Ministry overprint
X122. 30p blue
X125. 100p pale green
Oval Ministry overprint
X126. 20p blue
Note: the Alaouites overprint on the 100p is slightly different, having the two letters at the right-hand end of the top line (Arabic mh) written separately rather than joined.
Earliest recorded usage: 1946 (100p), 1948 (20p)
X131/132 (X131 image from Duston)
d) Two-line Arabic overprint reading Mohafiza Jebel al-Alawiyin (=Government of Jebel Alaouites), plus a third line of overprint Census Tax, all in red, the third line deleted with a thick black bar
X131. 10p violet
X132. 15p olive
Note: the Census Tax overprint is not known other than on these stamps.
X141/152
e) Syrian revenues with calligraphic Income Tax and Notarial overprints (I8 and N74/5 above) with additional two-line Arabic overprint reading Mohafiza Jebel al-Alawiyin (=Government of Jebel Alaouites)
Income Tax
X141. 50p carmine-rose
Notarial
X151. 50p carmine-rose
X152. 75p chestnut
Earliest recorded usage: 1948 (X141)
Income Tax
X141. 50p carmine-rose
Notarial
X151. 50p carmine-rose
X152. 75p chestnut
Earliest recorded usage: 1948 (X141)
B. Jebel Druze
Provisional issues for 1939-43 pending the incorporation of Jebel Druze into Syria
X201/218 (first three images from Duston)
a) Arabic overprint reading Mohafiza Jebel ad-Druze (=Government of Jebel Druze)
a.i) One-line overprint reading vertically
X201. 50c orange
a.ii) Two-line overprint reading horizontally
X213. 3p carmine
X214. 5p blue (red opt)
X218. 30p blue
Note: Duston also lists the following values, which I have not seen:
a.i) One-line overprint reading vertically
X201. 50c orange
a.ii) Two-line overprint reading horizontally
X213. 3p carmine
X214. 5p blue (red opt)
X218. 30p blue
Note: Duston also lists the following values, which I have not seen:
- One-line overprint: Harvester 1p, 1p60c, 2p, 5p, 15p and 50p
- Two-line overprint: Harvester 40c, 2p, 4p, 10p and Monument 2p
X225 (image from Duston)
b) Arabic overprint reading Jebel ad-Druze (=Jebel Druze)
X225. 10p violet
Note: Duston also lists the same overprint on the Harvester 40c and 4p and the Monument 6p, but I have not seen these.
X231 (image from Duston)
c) Arabic overprint reading Jebel Druze Independent Area
X231. 1p grey (red opt)
Notes:
1. The overprint is partly covered by the cancel and cannot be deciphered fully.
2. Duston also lists the same overprint on the Harvester 2p and 4p, but I have not seen these.
C. Sanjak of Alexandretta (Hatay)
Provisional issues for 1938-39 pending the incorporation of Hatay into Turkey
X303/315 (X315 image from Duston)
a) Harvester revenues overprinted S.A. (=Sanjak of Alexandretta)
X303. 1p grey
X305. 2p50c chestnut
X307. 4p brown
X309. 10p violet
X310. 15p grey-green
[X315. 50p carmine-rose]
Note: In addition to the values listed here, Duston lists the 40c, 3p and 5p similarly overprinted. I have not seen these, nor have I seen the 50p except with the additional overprint as shown below.
Earliest recorded usage: 1938 (1p, 4p)
X303. 1p grey
X305. 2p50c chestnut
X307. 4p brown
X309. 10p violet
X310. 15p grey-green
[X315. 50p carmine-rose]
Note: In addition to the values listed here, Duston lists the 40c, 3p and 5p similarly overprinted. I have not seen these, nor have I seen the 50p except with the additional overprint as shown below.
Earliest recorded usage: 1938 (1p, 4p)
X325 (image from Duston)
b) Previous issue now additionally overprinted H.D. (Hatay Devleti = Republic of Hatay) and surcharged in Turkish currency (kurush)
X325. 15k on 50p carmine-rose
Acknowledgments
Catalogues, journals and monographs (in chronological order of publication)
Donald Duston, French Colonies Revenues (and Former Colonies Now Independent): North Africa and Middle-East Colonies, Second Edition (2000)
Stanley Gibbons, Stamp Catalogue Part 19: Middle East (7th Edition, 2009, Stanley Gibbons Ltd, London and Ringwood)
Individual contributors
I am very grateful to Layth Zakar and Maen Neama for their help with information and scans for this section, without which this listing would not have been possible. Many thanks also to my father-in-law David for his translations from the Arabic.
Note
When reproducing images of stamps not in my own collection, I have sought the permission of the current owner whenever possible, though in some cases the current owner is not known to me. If I have inadvertently broken any rules of copyright, please help me to comply by bringing this to my attention.
Catalogues, journals and monographs (in chronological order of publication)
Donald Duston, French Colonies Revenues (and Former Colonies Now Independent): North Africa and Middle-East Colonies, Second Edition (2000)
Stanley Gibbons, Stamp Catalogue Part 19: Middle East (7th Edition, 2009, Stanley Gibbons Ltd, London and Ringwood)
Individual contributors
I am very grateful to Layth Zakar and Maen Neama for their help with information and scans for this section, without which this listing would not have been possible. Many thanks also to my father-in-law David for his translations from the Arabic.
Note
When reproducing images of stamps not in my own collection, I have sought the permission of the current owner whenever possible, though in some cases the current owner is not known to me. If I have inadvertently broken any rules of copyright, please help me to comply by bringing this to my attention.
Note: an illustrated key to Syrian revenues since 1939 can be found here
