Revenue Reverend
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Zanzibar


Chapter overview
  • Airport Departure Tax (catalogue numbers prefixed A)
  • Impressed revenue stamps (catalogue numbers prefixed Z)​
  • Revenue (catalogue numbers prefixed R)
  • Revenue usage of dual-purpose Postage and Revenue stamps (catalogue numbers prefixed F)
  • Seaport Departure Tax (catalogue numbers prefixed S)


Acknowledgments 

Many thanks to Steve Chalfin for providing a scan of F296.  Other acknowledgments for Zanzibar can be found on the main East Africa page.



Currency
  • (1893-1908) 16 annas = 1 (Indian) rupee
  • (1908-1935) 100 cents = 1 (Zanzibari) rupee
  • (1936-1966) 100 cents = 1 East African shilling
  • (1966-present) 100 cents = 1 Tanzanian shilling

Airport Departure Tax
Picture
A1
1964 (recorded usage).  Large label inscribed Airport Service Charge (Government of Zanzibar).  Imperf.

  A1. 7s50c black on blue
Picture
A3 and A6/7
c1990s.  Arms of Zanzibar with aeroplane.  37 x 26½ mm.  Perf 15 x 14.  No watermark.

a) Denominated in T SH (Tanzanian shillings)
  [A2. 800s ultramarine]
  A3. 1000s on 800s ultramarine (handstamped surcharge)

b) Denominated in US dollars
  A6. $10 dark green

  A7. $20 on $10 dark green (handstamped surcharge)

Note: A2 is not recorded without the T SH 1000 handstamp (as A3) but is presumed to exist.
Picture
A11
2005 (recorded usage).  Label inscribed ZANZIBAR REVENUE BOARD airport service charge.  Imperf.  Security background of text in wavy lines.  Denominated USD with blank space to allow the value to be inserted by handstamp.  Security number in black at right.

  A11. USD [blank] blue-green and slate

Picture

Impressed revenue stamps
Picture
Z4/8 proofs and Z13 handpainted essay
1922.  Oval, 29 x 38 mm, with date plugs.  Inscribed ZANZIBAR in sans-serif capitals.  Central Arabic inscription reads damgha (= stamp duty).  Denominated in rupees.

  [Z4. 1r vermilion]
  [Z5. 2r vermilion]
  [Z6. 3r vermilion]
  [Z7. 4r vermilion]
  [Z8. 5r vermilion]
  [Z13. 200r vermilion]

Notes:
1. These stamps are listed in brackets since their existence is known only from the archive, with no issued examples recorded.  In addition to the six values listed here and illustrated as proofs (1r to 5r) and essay (200r), dies for seven further denominations were ordered as listed below.
2. The Crown Agents requisition books list two orders for revenue embossing dies:
  • Req 97/20 (no date specified): 1r, 2r, 3r, 4r, 5r, 10r, 20r, 50r, 100r, 200r
  • Req 1449 - 104/22 (sent to Zanzibar 8th September 1922): 6c, 25c, 50c​ - annotated "similar in design to Rupee Dies supplied under Req 97/20"
Picture
Z21 and Z23/35 proofs
PictureZ22 as issued stamp
1950s-60s.  Similar design but circular 28 mm diameter and denominated in cents and shillings.  Inscribed ZANZIBAR in seriffed capitals.  Dies produced by Somerset House.

  [Z21. 10c vermilion]
  Z22. 30c vermilion
  [Z23. 50c vermilion]
  [Z24. 1s vermilion]
  [Z25. 1s50c vermilion]
  [Z26. 2s vermilion]
  [Z27. 3s vermilion]
  [Z28. 4s vermilion]
  [Z29. 5s vermilion]
  [Z30. 6s vermilion]
  [Z31. 7s vermilion]
  [Z32. 8s vermilion]
  [Z33. 9s vermilion]
  [Z34. 10s vermilion]
  [Z35. 20s vermilion]

Notes:
1. Z22 is the only value recorded as an issued stamp, with the remaining values known from the archive and illustrated here as proofs printed in black.
2. The proofs of all values except 30c have date plugs showing 6-7-53 (= 6th July 1953) and exist together on two proof cards annotated "Royal Mint 26.6.58".  This may indicate that the proofs were produced in either 1953 or 1958, though there is no entry in the requisition book before 1961.  The proof cards are mounted on an archive sheet headed with the requisition number 4556/1.
3. The 30c exists as a black proof on a separate card (not illustrated here) with date plugs 11-7-53 and annotated "Royal Mint 13.7.61".
4. There is a mismatch between the values from the proof set and those ordered under Req 4556/1, with only five denominations (30c, 1s50c, 3s, 6s and 9s) being common to both.  I assume that the requisition for "embossed stamp bills" referred to documents bearing one or more impressed stamps to make up the required value.  No surviving bills are known except one bearing a single 30c impression, and I would be very grateful to any reader who can provide further information to help clarify this question.
4. The Crown Agents requisition books list two orders relating to this issue:
  • Req 4556/1 (sent to Zanzibar 8th November 1961): embossed stamp bills denominated 30c, 1s50c, 3s, 4s50c, 6s, 7s50c, 9s, 10s50c, 12s, 13s50c, 15s, 16s50c, 18s
  • Req 4556/2 (no date specified): 30c revenue stamp die  - annotated "from Royal Mint to be retained by Somerset House for stamping documents"


Revenue
Picture
Indian 1r stamp with Zanzibar overprint in mixed case

 

Picture
Bogus opt on Foreign Bill
The stamp illustrated above was sold on eBay in June 2012.  It is a Special Adhesive stamp of India overprinted Zanzibar in mixed case, similar to the postage stamp provisionals of 1895-96.  I can find no prior record of this overprint being found on revenue stamps, but in my view it looks genuine and could be the earliest revenue stamp of Zanzibar.  I would be grateful to anyone who can provide further information which might allow this stamp to be authenticated.

The stamp illustrated at right (which also appeared on eBay in summer 2012
) shows a similar overprint on the Foreign Bill 12a stamp of India, but in this case the overprint is clearly bogus, having poorly-formed letters and an weak impression.




 
Picture
1892-94.  Stamps of India overprinted ZANZIBAR (19½ x 2½ mm) by De La Rue.  Perf 14.  R1 overprinted on Receipt Stamp (25 x 30 mm, wmk large crown), others on Special Adhesive stamps (57½ x 21 mm, wmk large crown and INDIA sideways).

  R1. 1a purple
  R2. 4a green
  R3. 8a blue
  R4. 12a carmine
  R5. 1r lake
  R6. 2r lilac
  R7. 3r orange-brown
  R8. 4r chocolate
  R9. 5r reddish purple
  R10. 10r carmine
  R11. 20r bistre
  R12. 30r orange
  R13. 40r pale blue
  R14. 50r grey


Notes:
1. All values are known with CANCELLED overprint, emanating from the De La Rue archives.
2. A De La Rue archive sheet exists bearing a complete set (opt CANCELLED), with a date written above each value in manuscript.  It is not known whether the dates indicate when the stamps were printed or when they were dispatched from London, but in either case they were very probably issued in Zanzibar no more than a couple of months later.  The dates are as follows:
  • May 1892: 1a, 1r, 2r, 5r, 10r, 50r
  • July 1893: 4a, 8a, 12a, 3r, 4r
  • August 1894: 20r, 30r, 40r
3. Examples of the one-anna receipt stamp are known with a forged ZANZIBAR overprint on the common Indian stamp, produced presumably in an attempt to defraud philatelists.  The letters of the forged overprint are too narrow and the top of the Z is raised above the line, as shown in the illustration above.
1895-99 (recorded usage).  Provisional manuscript surcharges on the above issue.
Picture
R20/25
a) 4 annas surcharge produced by cancelling original value with 4, a or 4a in black
  R20. 4a on 8a blue
     a. Manuscript surcharge in red
  R21. 4a on 12a carmine
  R22. 4a on 3r orange-brown
  R23. 4a on 4r chocolate
  R24. 4a on 5r violet
  R25. 4a on 40r pale blue 
Picture
R31/37 including 'a' numbers
b) 1 rupee surcharge produced by cancelling original value with the figure 1 in black
  R31. 1r on 2r lilac
     a. Manuscript surcharge in red
  R32. 1r on 3r orange-brown
  R33. 1r on 5r violet
  R34. 1r on 20r bistre
  R35. 1r on 30r orange
  R36. 1r on 40r pale blue
     a. Manuscript surcharge in red
  R37. 1r on 50r grey
Picture
R38/40
c) Surcharged in red, with crosses cancelling one or both of the original figures of value
  R38. 1r on 20r bistre (red cross through zero, figure 1 cancelling figure 2)
  R39. 1r on 40r pale blue (red cross through 40, figure 1 added above)
  R40. 2r on 20r bistre (red cross through figure zero)

Note: Manuscript surcharges such as these are easy targets for forgers.  Buyers should beware of paying high prices for such items.
1904-06 (recorded usage).  Printed provisional surcharges on the 1893 issue, with three different types of surcharge.
Picture
R41/45
a) Seriffed font, with A (=annas) or R (=rupees) preceding the numeral (1904)
  R41. 4a on 2r lilac
  R42. 1r on 12a carmine
  R43. 3r on 2r lilac
  R44. 5r on 2r lilac
  R45. 10r on 8a blue

Note: Barefoot additionally lists the 1r on 8a with this type of surcharge in red, though I have not seen this and suspect it may be an error for the sans-serif surcharge (see R51 below).
Picture
R51/54
b) Bold sans-serif font in black or violet, with the numeral preceding R (1906)
  R51. 1r on 8a blue (violet)
  R52. 1r on 12a carmine
  R53. 5r on 12a carmine
  R54. 10r on 50r grey

Notes:
1. The violet surcharge on R51 can sometimes appear either red or blue.
2. One example of R51 was reported (and subsequently listed in Barefoot) as being surcharged at left only.  Close examination of the stamp revealed that it was a normal example of R51 but with the right-hand part of the surcharge hidden almost completely by the cancel.
3. Barefoot additionally lists the 3r on 2r with this type of surcharge, though I have not seen this.


Picture
R66
c) Numeral only cancelling previous value (1906)

  R66. 3r on 2r lilac

Picture
R71/75
1899-1901 (Gibbons date for issue of postage stamps).  Postage stamps of Zanzibar (Sultan Seyyid Hamoud bin Mahommed bin Said) overprinted Revenue in mixed case (15½ x 3 mm), probably by a local printer.  Stamps measure 25 x 30 mm.  Perf 14.  Wmk single rosette.  Printed (recess) De La Rue.  Flags and lines at edges of stamps in red.

  R71. 1r blue
  R72. 2r green
  R73. 3r dull purple
  R74. 4r lake
  R75. 5r sepia
Picture
R81/83
1905 (recorded usage).  Issue of 1899-1901 surcharged with the figure 1 (4 mm high), cancelling original figure of value at left and right.

  R81. 1r on 3r dull purple
  R82. 1r on 4r lake
  R83. 1r on 5r sepia
Picture
R91/98 including 'a' numbers (R91a image from Hoffman)
1906-07 (recorded usage).  Postage stamps of Zanzibar (monogram of Sultan Seyyid Ali bin Hamoud bin Naherud) overprinted Revenue in mixed case in three different styles, probably by a local printer.  Perf 14.  Wmk Multiple Rosettes.  Printed (typo) De La Rue.  Flags and lines at edges of stamps in red on rupee values.

a) 15½ x 3 mm overprint on stamps measuring 18½ x 22½ mm
  R90. 4a deep green (red)

b) 13½ x 5 mm overprint on stamps measuring 18½ x 22½ mm
  R91. 1a rose-red
     a. Overprint inverted
  R92. 4a deep green (red)
  R93. 8a olive-green
​     a. Overprint inverted

c) 25 x 5 mm overprint on stamps measuring 25 x 29½ mm
  R94. 1r blue
     a. Watermark sideways
  R95. 2r green
  R96. 3r violet
  R97. 4r claret
  R98. 5r olive-brown

Note: Morley lists a 1r on 2r surcharge, which I have not seen.  Barefoot also lists a 1r on 12c, but I believe this may be erroneously copied from Morley, who lists this stamp with REVENUE in black block type (see footnote below R104).​
Picture
R101/104
1907 (based on printer's archive material dated late 1906).  Similar to previous issue but overprinted REVENUE in bold capitals (15 x 3 mm on 1a, 19½ x 4 mm on others) by De La Rue, or surcharged also.  Flags and lines at edges of stamps in red on rupee values.

  R101. 1a rose-red
  R102. 1r blue (wmk sideways)
  R103. 1r on 2r green (wmk sideways)
  R104. 2r green

Notes: Morley also lists a 1r on 12c (possibly an error for the 12c of 1908-09?) in this series, and Gibson lists a 2a and 4a in this series, but I have not seen any of these.


From 1908 onwards, dual-purpose postage and revenue stamps were used (see section below).  High values inscribed Revenue (see R121/2) were issued to accompany the 1936 definitives.
 


Picture
R111
1930?  As 1926-27 postage and revenue issue but overprinted GOVT SAVINGS BANK in seriffed letters 2½ mm high.  It is unclear whether this was a savings stamp or simply a company chop.

  R111. 6c violet


 

Picture
R121/122
1936 (according to Crown Agents archive).  Similar type to F322 (see below) but inscribed REVENUE at foot.  30 x 25 mm.  Perf 14.  Wmk Multiple Script CA.  Printed (recess) by De La Rue.  Sheets of 100 (10 rows of 10).

  R121. 20s black and green
  R122. 50s brown-orange


Note: the 50r was originally proofed in black and brown-orange, but this was rejected in favour of using the same colour for both head and duty plates.

Printings:
  • Req 7692 (sent to Zanzibar 15th October 1935): 20s, 50s (104 sheets of each)
  • Req 8754/1 (sent to Zanzibar 1st April to 11th May 1938): 20s (66 sheets), 50s (65 sheets)
  • Req 5063/1 (sent to Zanzibar 18th November 1955): 20s, 50s (110 sheets of each)
  • Req 6484/1 (sent to Zanzibar 4th November 1957): 20s (210 sheets)​ 


Picture
R131

1964.  Revenue stamp of 1936 locally handstamped JAMHURI (=Republic) 1964 (diagonally, horizontally or vertically).

  R131. 20s black and green

Picture
R141/143 (R143 image from Barefoot)
1966.  As F461 etc (see below) but locally handstamped REVENUE (15 x 2 mm) in violet.

  R141. 10c brown-purple and light emerald
  R142. 20c ultramarine and light orange
  R143. 25c maroon and orange-yellow

Note: Barefoot also lists the following values of this series, none of which I have ever seen:
5c, 15c, 50c, 1s, 2s, 5s, 10s, 20s.
Picture
R151/160 proofs
PictureR152 and R156 issued stamps
1970.  New small pictorial types inscribed Pato (=Revenue).  21 x 17½ mm.  Perf 14 x 15.  No wmk.  Printed (offset-litho) by Harrison.  Sheets of 100.

  [R151. 10c dull mauve]
  R152. 20c dull blue
  [R153. 25c dull brown]
  [R154. 30c dull green]
  [R155. 50c purple]
  R156. 1s drab
  [R157. 2s greyish green]
  [R158. 3s ultramarine]
  [R159. 5s black]
  [R160. 10s black-brown]

Notes:
1. The values in brackets are known from the printer's archive in the British Library and have not been recorded hitherto as issued stamps.
2. The proofs were approved on 28 October 1969 and are illustrated here.
3. Only one printing of each stamp is recorded in the Requisition Books:
  • Req 9/04392/1 (sent to Zanzibar 12th January 1970): 10c - 20,000, 20c - 1,000,000, 25c, 30c, 2s, 5s, 10s - 5,000 each, 50c, 1s, 3s - 10,000 each

Picture
R171 (image from Barefoot), R178 essay, R179 proof and R180/181
1990-2018 (see note 1).  Arms of Zanzibar.  17 x 20½ mm.  Perf 15 x 14 (1s) or perf 13 x 13½ (others).  No watermark.  Printed (photo) by Harrison in sheets of 100 (10 rows of 10).

  R171. 1s red-orange
  [R176. 500s]
  [R177. 1000s orange-brown]
  R178. 5000s deep brown
  R179. 10000s turquoise-blue

Notes:
1. R176/7 have not been recorded as issued stamps but are known from the printer's archive, the former as an essay and the latter as an imperf proof sheet dated 2 May 1990.  There is no evidence for an issue date earlier than this.
2. R178/9 were on sale at Zanzibar Revenue Board offices in October 2018.  R171 is listed in the 2019 edition of Barefoot.
2. Plate numbers recorded: 1000s and 5000s Plate 1A.
Picture
R180/181 (R180 image from Zirinsky)
2018 (first recorded).  Arms of Zanzibar.  19 x 20 mm.  Roulette 10.  No watermark.
  R180. 500s pale brown
  R181. 1000s olive-green


Notes: R181 was on sale at Zanzibar Revenue Board offices in October 2018.  R180 was first recorded by Steve Zirinsky in July 2019.

Revenue usage of dual-purpose Postage and Revenue stamps

Note: for ease of reference, numbering follows the Stanley Gibbons Part 1 catalogue throughout this section.  Values listed here are those recorded as having been used for revenue purposes.  Dates of issue are as given in Gibbons.

Printers: all the following stamps were printed (recess) by De La Rue unless otherwise stated.


 

 

Picture
F224

1904.  Monogram of Sultan Seyyid Ali bin Hamoud bin Naherud.  25 x 30 mm.  Perf 14.  Wmk Multiple Rosettes.  Printed (typo) by De La Rue.

  F224. 5r olive-brown and red


Picture
F227/245 including F234a (top right)
1908-09.  Sultan Ali bin Hamoud (1r to 5r) or view of Zanzibar Port (10r to 200r) in horiz format.  25 x 30 mm (vert) or 30 x 25 mm (horiz).  Perf 14.  Wmk Multiple Rosettes (sideways on 10r to 30r).

  F227. 6c rose-carmine
  F230. 15c ultramarine
  F231. 25c sepia
  F232. 50c blue-green

  F234. 1r yellow-green
     a. watermark sideways
  F235. 2r violet
  F236. 3r orange-bistre
  F237. 4r vermilion
  F238. 5r steel-blue
  F239. 10r blue-green and brown
  F240. 20r black and yellow-green
  F241. 30r black and sepia
  F242. 40r black and orange-brown
  F243. 50r black and mauve
  F244. 100r black and steel-blue
  F245. 200r brown and greenish black 
Picture
F248/260g (F248 image from Hoffman)
1913.  Sultan Kalif bin Harub (cents values), Native Craft (1r to 5r) or Dhow (10r to 200r) in horiz format.  18 x 22 mm (cents), 25 x 30 mm (1r to 5r) or 30 x 25 mm.  Perf 14.  Wmk Multiple Rosettes (sideways on 10r to 200r).

  F248. 6c rose-carmine
​  F252. 25c sepia
  F255. 1r yellow-green
  F256. 2r violet
  F257. 3r orange-bistre

  F259. 5r steel-blue
  F260. 10r green and brown

  F260b. 20r black and green
  F260c. 30r black and brown
  F260d. 40r black and vermilion
  F260e. 50r black and purple
  F260f. 100r black and blue
  F260g. 200r brown and black 
Picture
F270/274
1914-22.  As previous issue but wmk Multiple Crown CA.

  F270. 1r yellow-green
​  F271. 2r violet
  F272. 3r orange-bistre
  F273. 4r scarlet
  F274. 5r steel-blue
Picture
F290/296
1921-29.  As previous issue but wmk Multiple Script CA (sideways on 10r and 20r).

  F290. 1r yellow-green
  F291. 2r deep violet
  F292. 3r orange-bistre
​  F293. 4r scarlet
  F294. 5r Prussian blue
  F295. 10r green and brown
​  F296. 20r black and green
Picture
F300/308
1926-27.  New cents values with changed portrait of Sultan Kalif bin Harub, CENTS in seriffed capitals.  18 x 22 mm.  Perf 14.  Wmk Multiple Script CA.

  F300. 3c yellow-orange
  F302. 6c violet
  F305. 12c carmine-red
​  F307. 25c purple on yellow (1927)
  F308. 50c claret
Picture
F311/322
1936.  Similar type but CENTS in sans-serif capitals on low values, high values with currency in shillings instead of rupees.  19 x 22½ mm (cents values), 25 x 30 mm (1s to 7s50) or 30 x 25 mm (10s).  Perf 14 x 13½-14.  Wmk Multiple Script CA.

  F311. 10c black
  F313. 20c orange
  F314. 25c purple on yellow
  F317. 50c claret
  F319. 2s slate-violet
  F320. 5s scarlet
  F321. 7s50c light blue
  F322. 10s green and brown 
Picture


Picture
F331

​1946.  As F311 but overprinted VICTORY ISSUE 6TH JUNE 1946 in red.

  F331. 10c black

 

 

Picture
F334

1949.  Royal Silver Wedding commemorative issue. 
28½ x 37 mm.  Perf 11½ x 11.  Wmk Multiple Script CA.

  F334. 10s brown

Picture
F340/352
1952.  New portrait of Sultan Kalif bin Harub (cents values) or Seyyid Khalifa Schools (shillings values).  18 x 22 mm.  Perf 12½ (cents values) or 13.  Wmk Multiple Script CA.

  F340. 10c red-orange
  F344. 30c deep bluish green
  F352. 10s carmine-red and black
Picture
F359/372
1957.  Pictorial issue.  Perf 11½ (10c), perf 14 x 13½ (20c to 50c), perf 13½ x 14 (1s, 2s) or perf 13 x 13½ (10s).  Wmk Multiple St Edward's Crown and Block CA.  Printed (recess) by Bradbury Wilkinson.

  F359. 10c emerald and carmine-red
  F361. 20c ultramarine
  F364. 35c slate and emerald
  F366. 50c blue and grey-green
  F367. 1s carmine and black
  F369. 2s orange and deep green
  F372. 10s carmine
Picture
F374/384
1961.  As 1957 issue but now with portrait of Sultan Sir Abdulla.
  F374. 10c emerald and carmine-red
  F376. 20c ultramarine
  F381. 50c blue and grey-green
  F382. 1s carmine and black
  F384. 2s orange and deep green
Picture
F399, F403, F405 (top row), F419, F425/9 (below)
1964 (Jan-Feb).  Pictorial issue of 1961, with various designs bearing portrait of Sultan Sir Abdulla, now overprinted JAMHURI (=Republic) 1964.

a) Locally handstamped in seriffed font, often diagonally (17 January)
  F399. 30c carmine-red and black
  F403. 1s carmine and black
  F405. 2s orange and deep green

b) Typo overprint in bold sans-serif font by Bradbury Wilkinson (28 February)
  F417. 20c ultramarine
  F425. 2s orange and deep green
  F426. 5s deep bright blue
  F427. 7s50c green
  F429. 20s sepia
Picture
F460/468
1966.  New pictorial designs, 39 x 21½ mm, perf 13 x 12½.  No wmk.  Printed (litho) by German Bank Note Printing Co, Leipzig.

  F460. 5c maroon and yellow-olive
  F461. 10c brown-purple and light emerald
  F462. 15c brown-purple and light blue
  F463. 20c ultramarine and light orange
​  F468. 1s maroon and bright blue


Seaport Departure Tax
Picture
S1 and S6
1993 (earliest known usage).  Seaport Departure Service Charge.  Arms of Zanzibar with ferry.  37 x 26½ mm.  Perf 15 x 14.  No watermark.

a) Denominated in T SH (Tanzanian shillings)
  S1. 300s red-brown

b) Denominated in US dollars
  S6. $5 rose-red

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