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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
  • Airport Tax (catalogue numbers prefixed A)
  • 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)
  • 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)
Note: values above one pound are often still expressed in terms of piastres, eg the Coat of Arms Revenue series uses piastre up to the 500p (which equals 5 lira), then lira for the 10l and above.

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
Picture
A56 (image from Duston)

 

Picture
Airport Tax overprint (image from Duston)
c1970s.  Agro-Industry Revenue issues of the 1960s-70s (wmk unknown) overprinted Airport Tax in Arabic, in red.

  A56. 10l black (red opt)

Note: Duston also lists the 5l but I have not seen this.





 
Picture
A65

 

Picture
Airport Tax overprint - new type
_c1980s.  Revenue issue of 1976-81 (wmk small Arms, new designs with security underprint) with new type of Airport Tax overprint in black.

  A65. 10l brown

 



 
Picture
A74-78
_1992 (earliest recorded usage).  Similar overprint on revenue issue of 1980-2002 (wmk large Arms), in red on all values.  Patterned security underprint.

  A74. 5l blue-green (red opt)
  A75. 10l deep brown (red opt)
  A78. 100l bright green (red opt reading vertically)

Earliest recorded usage: 1992 (100l).


 
Picture
A91

 

Picture
Airport Tax inscription (lower central panel)
_2000 (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

 


_Anti-Tuberculosis issues and other Charity labels are listed on the separate page for Syria (Syndicates and Charities)

Consular
Picture
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).

 

Picture
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).



Picture
C105/13 including C107a

 

Picture
Consular overprint on Arms types
_1950s-60s.  Coat of arms Revenue stamps overprinted (in Arabic) Consular Fees.  No watermark.  Line perf 11-11½ (see note 1 after R501/525).

  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 (red opt)
  C112. 10l violet
  C113. 20l green



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 further 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), 1957 (75p and 250p).

 

1960s-2000s.  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 (50p to 250p), B (300p and 5l), C (10l), D (20l), E (25l).  Perf 12 x 11½.
 
Picture
C201/208

 

Picture
'Consular Fees Stamp' inscriptions on frames B, C and E
a) No watermark (usage 1961-69)

   C201. 50p blue-green
   C202. 100p deep claret
   C203. 200p bright green
   C204. 250p deep brown

   C207. 10l scarlet
   C208. 20l deep violet


Earliest recorded usage: 1961 (200p), 1964 (100p, 250p), 1969 (50p).


 

Picture
C222/30
b) Wmk Coat of Arms (small, sideways) (usage 1979-82)
New high value added: 50l (frame B)

   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).
 
Picture
C266/72 (no better image available of C270)
c) Wmk Coat of Arms (large, sideways), granite paper (usage 1997-2008)
New high value added: 100l (frame C)

   C266. 5l turquoise
   C267. 10l carmine-rose
   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), 2002 (10l, 25l without underprint, 50l).

 

Picture
C281 and C283
2000 (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

Damascus Lawyers' Syndicate and Damascus Workers' Union revenues are listed on the separate page for Syria (Syndicates and Charities)

Exit Fee
Picture
E10/11

 

Picture
Exit Fee overprint
_1970s.  Agro-Industry Revenue stamp of 1963-73 (no watermark), overprinted Exit Fee in Arabic.

  E10. 5l olive-green
  E11. 10l black (red opt)



Foreign Trade Tax
Picture
F25

 

Picture
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


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.


 
Picture
G54/59

 

Picture
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
  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).

 

Picture
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)



 
Picture
G201/8 (G207/8 images from Duston)
PictureGeneral 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
  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 I believe these cannot exist since this frame was used only for denominations from 30p to 100p.
3.
Earliest recorded usage: 1952 (500p G156), 1962 (25p, 50p, 75p).

 


Picture
G238-239 (G239 image from Duston)

 

Picture
General Security two-line overprint
c1970s.  Revenue issue of 1964-73 (inscribed Syrian Arab Republic, no wmk) with new two-line Arabic overprint reading General Security Fees.

  G238. 3l green (red opt)
  G239. 5l olive-green (red opt)

Note: Duston also lists the 10l, though I have not seen this.


 

1979 (earliest recorded usage).  Revenue issue of 1976-81 (wmk small Arms, new designs with security underprint) overprinted General Security Fees in Arabic, in either black or red.
Picture
G252-255

 

Picture
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

Note: 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.

 

Picture
G306
c1980s.  As Arms Revenue issue (frame B) but with redrawn hawk coat of arms (Syrian Arab Republic in banner), and inscribed General Security Stamp in main panel at top.  Perf 12 x 11½.  Wmk Large Arms (sideways).  Fine patterned security background.

 

Picture
Main panel inscription 'General Security Stamp'
  G306. 50l purple-brown



 

 

Picture
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 and no security underprint.

  G355. 500l purple and deep green



Health Tax
Picture
H21, H21a, H28b, H31

 

Picture
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 (comb)
  H28b. 100p green (perf 12 x 11½)
  H31. 300p orange-brown

 


 
Picture
H51 and H61

 

Picture
Health Tax overprint on agricultural type
_1967 (earliest recorded usage) - 1980s.  Agro-Industry Revenue issues of the 1960s-70s overprinted Health Tax in Arabic, similar to H21 overprint but slightly redrawn.

a) No watermark
   H51. 25p deep greenish blue

b) Watermark Coat of Arms (small)
   H61. 25p deep greenish blue


Income Tax
Picture
I3/11

 

Picture
Income Tax opts - straight-line (left) and calligraphic
c1940s.  Revenue issues of the 1930s-40s (Harvester and Monument types) overprinted Income Tax in Arabic in two different styles - straight-line opt (2p) or circular calligraphic opt (50p).

  I3. 2p green
  I8. 50p carmine-rose

  I11. 250p olive-green

Note: for stamp as I8 but with additional two-line Arabic overprint, see Alaouites X141 below.

 

Picture
I31
PictureIncome Tax overprint
1955 (recorded usage).  Coat of arms Revenue stamp overprinted Income Tax.  No watermark.  Perf 11 (line).

  I31. 250p chocolate


Judicial
Picture
J202, J202a, J202b, J203, J203b
PictureJudicial 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 R501/525).

  J202. 50p orange
   a. Perf 12 (comb)
   b. Perf 12 x 11½ (comb)
  J203. 75p deep rose
   b. Perf 12 x 11½ (comb)

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 (75p), 1954 (50p), 1962 (75p comb perf).



Picture
J212
__1961 (earliest recorded usage).  Similar overprint on revenue issue of 1960 (inscribed United Arab Republic Province of Syria).

  J212. 50p chocolate (blue opt)




c1970s-2000s.  As Arms Revenue issue but with redrawn hawk coat of arms (Syrian Arab Republic in banner).  Inscribed Judicial Fees in main panel.  All frame C.  Perf 12 x 11½.
Picture
J231-239

 

Picture
Main panel inscription 'Judicial Fees'
_a) 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



 

Picture
J241/6
__b) Wmk Coat of Arms (large, sideways), granite paper (usage 1985), 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


Note: Earliest recorded usage: 1985 (50p).


 

 

Picture
J248/9

c) Wmk Large Arms and granite paper as J241/6 but clearer impression and change to perf 12

  J248. 2l bright blue
  J249. 5l bright magenta




 
Picture
J251/3 (top row) and J257/9 (bottom row)
_c1970s-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.

 

Picture
Judicial Fines inscription
_a) Wmk Coat of Arms (small, upright or inverted)

  J251. 1l magenta
  J252. 2l blue
  J253. 3l yellow-brown



b) Wmk Coat of Arms (large)

  J257. 5l grey-green
  J258. 5l brownish grey
  J259. 10l deep brown
_


 

Picture
J263-265
_?1980s.  As Revenue issue of 1964-73 (harvester design) but rougher impression, and inscribed Judicial Fees in lower central panel.  Perf 12 x 11½.  Wmk Small Arms (90p) or Large Arms (60p), sideways.

  J263. 60p bright rose
  J265. 90p olive-brown

   
Note: it is possible that these values were introduced as a supplement to the Arms series (J231/246).

Judicial (Court House)

Note: it is not known how the usage of these stamps differed from that of the stamps inscribed Judicial Fees.


Picture
K104/5

 

Picture
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.

  K104. 50p chocolate
  K105. 1l ultramarine


 


 
Picture
K122-125
1965-66 (earliest recorded usage).  Similar overprint on revenue issue of 1964-73 (inscribed Syrian Arab Republic, no wmk)_.

  K122. 25p deep greenish blue
  K125. 1l ultramarine


Earliest recorded usage: 1965 (25p), 1966 (1l).

 
Picture
K142-145
1985 (earliest recorded usage).  Similar overprint on revenue issue of 1976-78 (wmk small Arms).

 

Picture
Another type of overprint? (image from Duston)
_  K142. 25p deep greenish blue
  K144. 50p red-brown
  K145. 1l ultramarine

Note: Duston illustrates a stamp (shown at right) similar to K144 but with a slightly different type of overprint.  I have not seen this and am unable to confirm the watermark.

Earliest recorded usage: 1985 (50p).
 

 

Picture
K155
c1980s.  Similar overprint on new revenue issue of 1976-81.  Small Arms wmk (upright or inverted) and patterned security underprint.

  K155. 1l red-orange

 

Picture
K160
c1990s.  Similar overprint on revenue issue of 1980-2002 (wmk large Arms).

a) Patterned security underprint

  K160. 1l red-orange


 
Picture
K164/166
_b) No security underprint

  K164. 50p red-brown
  K165. 1l yellow-orange
  K166. 2l carmine-lake

Land Fees
Picture
L51/59
1949-70 (earliest recorded usage).  Revenue issues of the 1930s-40s (Harvester and Monument types) overprinted Land Departments in Arabic.

 

Picture
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 violet-rose


Earliest recorded usage: 1949 (50p, 100p, 200p), 1950 (150p), 1970 (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).

Picture
L101/3

 

Picture
Land Fees (Naskh) overprint
a) Overprint in standard (Naskh) Arabic script

   L101. 10p deep blue (red opt)
   L103. 30p carmine



 
Picture
L104/110
PictureLand 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).



Picture
L142/155

 

Picture
Land Fees opt on vertical types (from Duston)
_1970 (earliest recorded usage).  Revenue issue of 1964-73 (inscribed Syrian Arab Republic, no wmk), with Arabic Land Fees overprint similar to L105/110 on vertical designs and a redrawn type of overprint on horizontal stamps.

  L142. 10p bright green
  L152. 50p chocolate
  L153. 1l ultramarine
  L155. 200p deep greenish blue
_

Note: the 200p 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 (10p, 1l, 200p).



 
Picture
L171/5 (other images to be added)
1984 (earliest recorded usage).  Revenue issues of 1973-78 and 1976-81 with redrawn Land Fees overprint.  Wmk Small Arms, with security underprint on lira values.

 

Picture
Land Fees overprint on horizontal types
  L168. 10p bright green
  L171. 50p red-brown
  L172. 1l red-orange
  L173. 2l carmine-lake

  L175. 5l blue-green (red opt)

Earliest recorded usage: 1984 (50p, 5l).



 
Picture
L192/6
c1990s.  Similar overprint on revenue issue of 1980-2002 (wmk large Arms).  Patterned security underprint (10l) or without underprint (1l to 5l).

  L192. 1l red-orange
  L19
3. 2l carmine-lake
  L19
5. 5l blue-green (red opt)
  L19
6. 10l deep brown

_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, some values surcharged also.  Monument type with Army overprint in red (5p, 20p, 30p) or Harvester type with Army overprint in black (others including surcharges).

 

Picture
Top row: M2/11 (M2 image from Duston)

 

Picture
Syrian Army Stamp opt (longer line at top)
a) Longer line of overprint at top

  M2. 3p carmine
  M4. 5p blue (opt in red)
  M5. 5p on 25c on 40c rose
  M6. 10p violet
  M8. 20p blue (opt in red)

  M9. 30p blue (opt in red)
  M10. 50p carmine-rose
  M11. 100p pale green




Picture
M13/20
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)
  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. 100p pale green


 
Picture
M21/3
a.ii) oval Ministry opt in red or black
  M21. 5p blue (both opts in black)
  M22. 5p blue (Army opt in red, oval in black)
  M23. 5p blue (both opts in red)

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:
  • without Ministry opt: 1p, 4p, 10p on 40c
  • rectangular Ministry opt: 1p, 5p (both opts in black)
3. Earliest recorded usage: 1945 (M17, M19, M23), 1946 (M16), 1947 (M8, M20)


 
Picture
M31/5 (top row) and M41/51

 

Picture
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)
  M44. 10p claret
  M45. 25p red-brown


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 and M45 have the type 2 overprint, while M41/4 and M51 have type 3, which is only recorded in combination with the Ministry of Finance overprint.
2. Duston additionally lists the following values, which I have not seen:
  • without Ministry opt: '5' on 3p on 25c on 40c, 5p on 4p on 25c on 40c
  • rectangular Ministry opt: 5p (Army opt in red, rectangle in black), 5p on 25c on 40c
3. Earliest recorded usage: 1945 (M31), 1946 (M44), 1947 (M35, M51).






Picture
M100/1

 

Picture
Support for Military Effort overprint
_?1970s.  Agro-Industry Revenue issue of 1964-73, overprinted Support for Military Effort in Arabic.

  M100. 50p chocolate
  M101. 1l ultramarine


Notarial
Picture
N51/61
1940-52 (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).

 

Picture
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)

Notes:
1. Duston lists the 100p with red overprint rather than black, but I have not seen this.
2. Earliest recorded usage: 1940 (100p), 1942 (50p), 1947 (500p).

 

Picture
N71
1943 (earliest recorded usage).  Similar type with different overprint as shown below.

 

Picture
Notarial overprint (second type)
  N71. 100p pale green

Earliest recorded usage: 1943.



 
Picture
N74/5 and 25c with similar overprint further opt for postage

 

Picture
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).

Picture
N160

 

Picture
Notarial (Naskh) overprint
a) Overprint in standard (Naskh) Arabic script

   N160. 500p slate (orange-red opt)



 
Picture
N200/207, N209, N209a, N210
PictureNotarial (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)


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).

 

Picture
N301/5
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.

 

Picture
Eagle of Saladin
  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).


 

_1962-2000s.  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).  Perf 12 x 11½.
Picture
N401/408

 

Picture
'Notarial Fee Stamp' on frames B, C, D (on left), A and E (on right)
_a) No watermark (usage 1962-66)

   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

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 stamp.

Earliest recorded usage: 1962 (100p), 1966 (5p, 25p, 50p, 5l).

 

Picture
N412/5
_b) Wmk Coat of Arms (small, sideways) (usage 1973)

   N412. 10p turquoise
   N415. 100p red-orange


 
Picture
N424 and N424a
_c) Wmk Coat of Arms (large, sideways), granite paper (c1990s-2000s)

   N424. 100p red-orange
     a. Pale rose (clearer impression)

Palestine Tax
Picture
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.

 

Picture
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 P200/207.

 

Picture
Harvester-Monument revenues with forged Palestine Tax overprints



1950-54 (earliest recorded usage).  Coat of arms Revenue stamps overprinted (in Arabic) Palestine Stamp in three different types, in red or black.  No watermark.  Line perf 11-11½ except where otherwise stated (see note 1 after R501/525).
 
Picture
P200/209
Picture16½ mm opt with space between words
a) Overprint 16½ mm wide with a clear 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)

  P209. 100p green (red opt)

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: 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.



Picture
Arms revenues with forged Palestine Tax overprints


 
Picture
P211/218
Picture14 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).






Picture
P219/230 including P223a and P226a
Picture14 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, comb)
  P223. 10p deep blue (red opt)
   a. Perf 12 (comb)
  P224. 15p deep carmine
  P225. 25p red-orange
  P226. 30p carmine
   a. Perf 12 (comb)
  P227. 50p orange
  P228a. 100p green (red opt) (perf 12, comb)
  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)



Precise and Correct Taxes
Picture
Q101

 

Picture
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)



Note: the purpose of this issue is unclear and the stamp illustrated above is the only example I have seen to date.


Revenue
Picture
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).

 

Picture
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. Earliest recorded usage: 1938 (5p), 1939 (80c, 1p60c, 2p50c, 4p), 1940 (1p, 2p, 100p), 1942 (3p, 10p violet), 1943 (25p), 1944 (50p), 1946 (10p claret).


 

Picture
R431/4
1942 (earliest recorded usage).  Previous issue surcharged in Arabic only (1p on 25c) or in Arabic and French (others).

 

Picture
'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).



 
Picture
R441/458 (75p and 500p not seen without Ministry of Finance overprint)
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), sheet format for horizontal stamps unknown.

  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]

Notes:
1. A wide range of shades is known, especially on the 2p, 2½p and 5p values.
2. The 75p and 500p are known with overprints and are assumed to exist without.
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. Earliest recorded usage: 1940 (5p grey-blue, 15p), 1943 (6p, 35p lake, 150p deep brown, 250p), 1944 (2p), 1945 (30p), 1948 (5p deep blue, 35p bistre-brown).



 

Picture
R462/5 (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.

 

Picture
Rectangular Ministry of Finance overprint
a) Rectangular overprint
  R462. 30p blue
  R463. 40p mauve
  R464. 50p carmine-rose

  R465. 100p pale green



 
Picture
R475/80 (oval Ministry of Finance overprint)

 

Picture
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

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
I have not seen any of these except with additional overprints.
2. Earliest recorded usage: 1945 (50p), 1946 (30p & 40p oval opts, 100p, 500p), 1948 (20p).


 

Picture
R501/525 (6p image from Duston)
1950-60 (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 25l).  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 11-11½ (see note 1).

 

Picture
Main panel inscriptions 'Republic of Syria' and 'Revenue Stamp' on types A to E
  •   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
      R511. 25p red-orange
      R512. 30p carmine
      R513. 35p deep grey-green
      R514. 40p brown
       b. Perf 12 x 11½ (comb)
      R515. 50p orange
      R516. 75p deep rose
      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

    Notes:

    1. The description perf 11-11½ here refers to stamps line-perforated 11, 11½ or compound, with perfs either rough or clean-cut.  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 Tax), 30p (Palestine Tax), 50p (Judicial), 100p (Notarial / Palestine Tax)
    Perf 12 x 11½: 50p (Judicial), 75p (Judicial), 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: 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).



     





  • Picture
    R601-614
    1960-62 (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).

     

    Picture
    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 have not seen this.
    2. For similar stamps but with different inscriptions, see next revenue issue (R621ff) plus watermarked issues R651ff and R693ff.

    3. Earliest recorded usage: 1960 (5p, 15p, 35p, 40p, 50p, 75p, 1l), 1961 (15p, 25p).


     

    Picture
    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).

     

    Picture
    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).


     

    Picture
    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.

     

    Picture
    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. Scarlet-rose
      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).


     

    Picture
    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.

     

    Picture
    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).


     

    1980-2002 (earliest recorded usage).  As previous issues but now printed on granite paper (except R705a) with Large Arms watermark.  New values added: Finance Ministry building (4l), woman with basket of fruit (20l), orange tree (50l), Tabqa Dam (100l).  Values to 10l: 30 x 19 mm, perf 11½ x 12; others 19 x 30 mm, perf 12 x 11½. 
    Picture
    R682-688 (5l, 10l and 100l recorded only with overprint)
    _a) Patterned security underprint

      R682. 2l carmine-lake
      [R684. 5l turquoise-green]
      [R685. 10l deep brown]
      R686. 20l bistre-brown
      [R688. 100l bright green]
    Picture
    R693-715 including 'a' numbers (no better image currently available of 100l)

     

    Picture
    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
      R704. 1l red-orange
       a. Yellow-orange
      R705. 125p chestnut (granite paper)
       a. O
    range-brown (ordinary paper)
      R706. 2l carmine-lake
       a. Pale carmine
      R707. 250p orange
      R708. 3l yellow-green
      R709. 4l magenta
      R710. 5l blue-green
      R711. 10l deep brown
       a. Brown
      R712. 20l yellow-brown
      R713. 20l lilac
      R714. 50l claret
      R715. 100l grey-blue


    Notes:
    1. R704a, R706a and R711a all seem to show a clearer impression than the original shades, and may indicate a change of printing process.  Other values can also be found with both clear and coarse impressions, though there is insufficient evidence at this stage to make a separate set listing.

    2. Earliest recorded usage: 1980 (40p, 50p, 60p, R682), 1984 (125p), 1985 (25p, 75p, R706), 1987 (250p), 1990 (25p), 1995 (R704), 1997 (R712), 2002 (R704a, R709/11a), 2007 (20l lilac, 50l, 100l).
    3. R684/5 and R688 are currently known only with overprints as illustrated above, but are assumed to exist without.


    _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

     

    Picture
    X101 (image from Duston)



    a) Single-line Arabic overprint reading Mohafiza al-Alawiyin
    (=Government of Alaouites)

      X101. 10p violet



     
    Picture
    X111/9 (X113 image from Duston)
    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)

      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.


     
     
    Picture
    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.



     

     

    Picture
    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.




     
    Picture
    X141 and X151-152
    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



    B. Jebel Druze
    Provisional issues for 1939-43 pending the incorporation of Jebel Druze into Syria


    Picture
    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:
    • One-line overprint: Harvester 1p, 1p60c, 2p, 5p, 15p and 50p
    • Two-line overprint: Harvester 40c, 2p, 4p, 10p and Monument 2p

     

     

    Picture
    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.

     

     

    Picture
    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


    Picture
    X305/315 (X315 image from Duston)
    a) Harvester revenues overprinted S.A. (=Sanjak of Alexandretta)

      X305. 2p50c chestnut
      X307. 4p brown
      X310. 15p grey-green
      [X315. 50p carmine-rose]


    Note: In addition to the values listed here, Duston lists the 40c, 1p, 3p, 5p, 10p and 50p similarly overprinted.  I have not seen any of these, except the 50p with the additional overprint as shown below.

     

     

    Picture
    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.


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