Important British Empire Revenue Stamps by Spink and Son

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£25

IMPORTANT BRITISH EMPIRE REVENUE STAMPS

R 23 OCTOBER 2013

69 Southampton Row, Bloomsbury, London WC1B 4ET www.spink.com

LONDON

STAMPS COINS BANKNOTES MEDALS BONDS & SHARES AUTOGRAPHS BOOKS WINES

23 OCTOBER 2013

LONDON

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GROUP CHAIRMAN AND CEO Olivier D. Stocker YOUR SPECIALISTS STAMPS UK - Tim Hirsch Guy Croton David Parsons Nick Startup Neill Granger Paul Mathews Dominic Savastano Tom Smith USA - George Eveleth Richard Debney EUROPE - Guido Craveri Fernando Martínez CHINA - Anna Lee COINS UK - Mike Veissid Paul Dawson Richard Bishop William MacKay Eleanor Charlotte Dix Tim Robson Edouard Wyngaard Barbara Mears John Pett USA - Stephen Goldsmith Greg Cole Normand Pepin CHINA - Mark Li BANKNOTES, BONDS & SHARES UK - Barnaby Faull Mike Veissid Andrew Pattison USA - Stephen Goldsmith EUROPE - Peter Christen CHINA - Mark Li ORDERS, DECORATIONS, MEDALS & MILITARIA UK - Mark Quayle Oliver Pepys BOOKS UK - Philip Skingley Jennifer Mulholland AUTOGRAPHS USA - Stephen Goldsmith WINES CHINA - Anna Lee Guillaume Willk-Fabia YOUR EUROPE TEAM (LONDON - LUGANO) Chairman’s Office Monica Kruber Charles Blane Directors Tim Hirsch Anthony Spink Auction & Client Management Team Miroslava Adusei-Poku Eleanor Ball Luca Borgo Rita Ariete Dora Szigeti John Winchcombe Kenichiro Imase María Martínez Maurizio Schenini Finance Alison Bennet Marco Fiori Mina Bhagat Dennis Muriu Billy Tumelty Dean Dowdall IT & Administration Berdia Qamarauli Liz Cones Curlene Spencer Tom Robinson Cristina Dugoni Giacomo Canzi YOUR AMERICA TEAM (NEW YORK) Chairman Emeritus John Herzog Auction Administration and Marketing & Design Sonia Alves Luke Mitchell Finance & Administration Sam Qureshi Ingrid Qureshi Auctioneer Stephen Goldsmith

SALE CALENDAR 2013 STAMPS 10 21 22 22 23 23 24 13 14 14 15 11

September September September October October October October November November November November December

British East Africa and Uganda - The Award Winning Collections of George T. Krieger Stamps and Covers of South East Asia The Japanese Occupation Issues of South East Asia Bermuda - Dr. the Hon. David J. Saul Collection The Award Winning “Medina” Collection of India Part III Important British Empire Revenues The J. B. Bloom Collection of South Africa The Collector’s Series Sale The Robert Marion Collection of Mauritius Stamps and Postal History The “Lionheart” Collection of Great Britain and British Empire - Part II Postal History and Historical Documents Great Britain Stamps and Postal History

London Singapore Singapore London London London London London London London London London

13040 13030 13038 13045 13028 13041 13046 13043 13048 13049 13050 13044

North East Indian Coins from the Nick Rhodes Collection Indian, Islamic, British and Anglo-Gallic Coins and Commemorative Medals World Coins and Commemorative Medals The Collector’s Series Sale Ancient, British & Foreign Coins and Commemorative Medals

London London London New York London

13019 13014 13039 317 13015

World Banknotes The Ibrahim Salem Collection of African Banknotes Banknotes of Bermuda - Dr. the Hon. David J. Saul Collection The Collector’s Series Sale World Banknotes

London London London New York London

13018 13037 13047 317 13034

Orders, Decorations, Campaign Medals & Militaria

London

13003

The Collector’s Series Sale Bonds and Share Certificates of the World Bonds and Share Certificates of the World

New York Lugano London

317 SW1008 13017

The Collector’s Series Sale

New York

317

An Evening of Exceptional Wines

Singapore

SFW03

COINS 24 September 24/25 September 1 October 9/10 October 3 December

BANKNOTES 2/3 October 4 October 4 October 9/10 October 5 December

MEDALS 21 November

BONDS AND SHARES 9/10 October 19/21 October 28 November

AUTOGRAPHS 9/10 October

WINES 20 September

The above sale dates are subject to change

YOUR ASIA TEAM (HONG KONG - SINGAPORE) Vice Chairman Anna Lee Administration Amy Yung Newton Tsang Raymond Tat Gary Tan

Spink offers the following services: – VALUATIONS FOR INSURANCE AND PROBATE FOR INDIVIDUAL ITEMS OR WHOLE COLLECTIONS – – SALES ON A COMMISSION BASIS EITHER OF INDIVIDUAL PIECES OR WHOLE COLLECTIONS –

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VIEW THIS SALE AT

IMPORTANT BRITISH EMPIRE REVENUE STAMPS PLEASE SEE VIEWING DETAILS BELOW

23 October 2013 in London and on and/or

SALE LOCATION

YOUR SPINK TEAM FOR THIS SALE

spinK LOndOn 69 southampton row, bloomsbury London WC1b 4et tel +44 (0)20 7563 4000 fax +44 (0)20 7563 4066 vat no: gb 791627108

fOr yOur questiOns abOut the saLe LOts

SALE DETAILS

Nick Startup nstartup@spink.com +44 (0)20 7563 4073 David Parsons dparsons@spink.com +44 (0)20 7563 4072

Wednesday 23 October 2013 at 2.30 p.m. fOr yOur bids

in sending commission bids or making enquiries, this sale should be referred to as KODI - 13041

Rita Ariete auctionteam@spink.com +44 (0)20 7563 4005 fax +44 (0)20 7563 4037

VIEWING OF LOTS fOr yOur internet bidding

at our stand #122 at stampex exhibition, the business design Centre, islington from 18 september to 20 september 2013 spinK LOndOn 69 southampton row, bloomsbury London WC1b 4et monday 21 October 2013 10.00 a.m. - 5.00 p.m. tuesday 22 October 2013 10.00 a.m. - 5.00 p.m.

Berdia Qamarauli bqamarauli@spink.com +44 (0)20 7563 4089 fOr yOur payment

Billy Tumelty btumelty@spink.com +44 (0)20 7563 4018 fOr yOur vat enquiries

Spink is delighted to introduce a brand new Spink Live launched directly from our website from the 8th September 2013. For more information and personal assistance please call +44 (0)20 7563 4090 or email it@spink.com

John Winchcombe jwinchcombe@spink.com +44 (0)20 7563 4101

use this qr code to visit our online catalogue and leave proxy bids on spink Live. you can download the qr Code reader for iphone, blackberry and android from app store on your smartphone

The Spink Environment Commitment: Paper from Sustainable Forests and Clean Ink for centuries spink and its employees have been preserving and curating collectable items. We now wish to play a modest role in preserving our planet, as well as the heritage of collectables, so future generations may enjoy both. We insist that our printers source all paper used in the production of spink catalogues from fsC registered suppliers (for further information on the FSC standard please visit fsc.org) and use non hazardous inks. We also insist they hold the environmental standard ISO 14001. spink recycle all ecological material used on our premises and we would encourage you to recycle your catalogue once you have finished with it.

front Cover illustration: Lot 1728 back Cover illustration: Lot 1623

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Extensions Prospective buyers who wish to obtain an expert opinion on any lot (other than a mixed lot or lot containing undescribed stamps) are requested to notify Spink in writing not less than forty-eight hours before the time fixed for the commencement of the first session of the sale. If accepted by Spink, such request shall have the same effect as notice of an intention to question the genuineness or description of the lot for the purposes of Condition 3.4 of our Terms and Conditions for Buyers. Notice of a request for an expert opinion must give the reason why such is required and specify the identity of the expert which will be subject to the agreement of Spink. All lots for which Certificates of Authenticity are desired must be submitted by Spink to the Expert Committee for choice.

Buyers are reminded that any lot(s) purchased “on extension” are subject to payment in accordance with our normal Terms & Conditions of Business. Settlement of any lots on extension should be made at the time of invoice payment. Overdue accounts are subject to interest charges. Extensions requested on account of condition will not normally be accepted for expert opinions. Any Lot described as having faults or defects may not be returned should a certificate cite other faults or defects not included in the catalogue description. Should Spink accept a request for an extension under the foregoing provisions of this paragraph, the fact may be stated by the Auctioneer from the rostrum prior to the sale of the lot. It should be noted that any stamp accompanied by a Certificate of Authenticity is sold on the basis of that Certificate only and not on the basis of any other. No request for an extension will be accepted on such a stamp and the return of such a stamp will not be accepted.

Notes Concerning Descriptions GUM: Original gum should be expected on unused stamps where appropriate, unless stated otherwise in the description: mint unused with original gum showing slight disturbance caused by previous hinge, which may be present in part or entirely removed. part original gum unused with original gum significantly disturbed or heavily hinged unmounted mint original gum as issued unused without gum COVERS: Should be expected to have minor nicks and tears usually from opening. Folded letters or covers normally have one or two file folds. These are not described unless of an exceptional nature and are not grounds for return. entire letter complete as sent with comments still attached to the outer address portion entire the outer portion of a folded letter but without contents cover an envelope

Symbols and Abbreviations 刂 ᔛ

刂 ᔛ អ + អ B

័

var. cat. c.d.s.

unmounted mint unused used block of four block larger than four used on cover, entire letter, etc. on piece variety, varieties catalogue, catalogue value circular datestamp

d.s. h.s. ᔛ A ᔛ S ᔛ C ᔛ E ᔛ P

F R

datestamp handstamp air mail specimen cancelled essay proof forgery reprint

References Catalogue values and numbers are those taken from the latest available edition. The use of Gibbons Specialised catalogues in Great Britain sales is clearly indicated. Where other catalogues are used they are mentioned by name.

Buyers are reminded that payment must be made within seven days from the date of sale (condition 5.4.1), and interest will be added for overdue accounts (condition 5.10.1.1). Please note charges for credit card payments (condition 5.4.3(iii)). WWW.spinK.COm

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October 23, 2013 - LOndOn Note: All buyers must read the notes concerning requests for Extensions printed on page 2 of this catalogue. The Terms of that notice must be complied with fully under all circumstances.

WEDNESDAY 23 OCTOBER 2013 Commencing at 2.30 p.m.

BAHRAIN

——————————————— Ex 1501 ———————————————

1501

ᔛ P ᔛ S

1924 imperforate 8a., 1r. (2) and 5r., and perforated 4a. (2), 10r. (2) and 100r. proofs on gummed paper, each overprinted “WATERLOW & SONS LTd./SPECImEN” and with a small punch hole, also additional imperforate 5r. without overprint and a used perforated 5r.; both 4a., 8a. and used 5r. with creases otherwise fine. Barefoot 1-5, 7. Photo

£800-1,000

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impOrtant british empire revenue stamps Bahrain - contd.

1502 1502

1946 (13 Aug.) Certificate of Identity issued in Bahrain for a single journey to Persia, bearing India Court Fee 1r. and 6r. (2, both on reverse) tied by “POLITICAL AGENT/BAhRAIN” circular cachet in violet; some folds. Photo WWW.spinK.COm

Page 4

£400-500

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October 23, 2013 - LOndOn

BASUTOLAND

1503

1943 (19 Apr.) Registration at the Office of the Resident Commissioner, bearing 1933 £1 black strip of three, 1940 £5 and Postage 1938 6c., 1/-, 2/6d. and 10/-, all tied by “RESIdENT COmmISSIONER’S OFFICE” oval datestamp in blue-green, fine. most attractive. Photo

£500-600

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impOrtant british empire revenue stamps

BECHUANALAND

1504 1504

1938 (28 June) Antenuptial Contract bearing 1932 £1 green and black, tied by manuscript initials and date. Neat and attractive. Barefoot 64. Photo WWW.spinK.COm

Page 6

£250-300

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October 23, 2013 - LOndOn

CEYLON

1505 1505 ័

1506

1773 document piece showing circular “COLumBO/STAmP” handstamp with the value for 6 Stivers at centre, c.1800 document piece showing circular “CEyLON/STAmP” handstamp with value for 6 Fanams at centre, and 1809 document piece showing circular “CEyLON STAmP/1809” handstamp with value for 3 Fanams at centre and with native script above and below; all with handstamped signature of Postmaster? alongside. Rare and very early handstamped Revenue items. Photo

£600-800

1847 (13 Sept.) Power of Attorney showing embossed “CEyLON/GOvERNmENT” handstamp for the value of 5/-; crossed by light fold otherwise fine

£400-500

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impOrtant british empire revenue stamps Ceylon - contd.

Foreign Bill 1862 Issue

1508

1507

Die Proofs 1507

ᔛ P

unfinished die proof without “FOREIGN BILL” and value, inscribed “dRAWN IN OR OuT ANd PAyABLE OuT OF BuT NEGOTIATEd IN ThE COLONy”, in black on India paper on thin card (67x116mm.), fine. delightful. Photo

1508

ᔛ P

unfinished die proof without “FOREIGN BILL” and value, inscribed “dRAWN OuT OF BuT NEGOTIATEd IN ThE COLONy WhERESOEvER PAyABLE”, in black on India paper on thin card (58x113mm.), fine. delightful. Photo Note: These stamps were required for use on Foreign Bills paid within Ceylon, but issued overseas.

WWW.spinK.COm

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£800-1,000

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October 23, 2013 - LOndOn

1509

ᔛ P

Three progressive stamp-size die proofs in black, one on India paper without value but with “FOREIGN BILL” added, one on wove paper (close margins) with space at top cleared for value, the third on wove paper complete for 1d. denomination. A fine trio of proofs. Photo £1,000-1,200

—————————— 1509 ——————————

1510 Plate Proofs 1510

ᔛ P អ B

A complete sheet on blued paper less the lower right corner strip (2s.8d., 2s., 2s. and margin) with the last 2s. added, some light creases/folds and some small tears at margins (seven stamps affected), nevertheless still of remarkably fine appearance and the largest recorded multiple. Photo 9

£2,500-3,000

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impOrtant british empire revenue stamps Ceylon, Foreign Bill - contd.

1511 Imprimatur 1511

ᔛ P

An almost complete reconstruction of the unissued “dRAWN IN OR OuT ANd PAyABLE OuT OF BuT NEGOTIATEd IN ThE COLONy” (missing £1.6s.8d.), comprising strips of three (3), pairs (12) and singles (11, three handstamped “Cancelled”), the odd small fault though many fine. A remarkable achievement. Photo

£2,500-3,000

Cancelled 1512

ᔛ C

Inscribed “dRAWN OuT OF.....” 1d. and 15s., and unissued “dRAWN IN OR OuT....” 2d., 4d., 6d., 1s.4d., 2s., 2s.8d., 5s., 6s.8d., 10s. and 13s.4d., each handstamped “Cancelled”; one or two cut close and the 2s. with small defect at lower right, otherwise fine

WWW.spinK.COm

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£500-600

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Mint 1513

刂

unissued pairs inscribed “dRAWN IN OR OuT....”, comprising marginal 4d.+8d., 8d. (creased)+3s.4d., 1s.4d.+5s. and 6s.8d./6s.8d. (both cut-into at right and the lower stamp with crease), all gummed, fine

£500-600

Used 1514

ᔛ

Inscribed “dRAWN OuT OF COLONy.....” 1d., 2d., 4d., 6d., 1s., 1s.6d. (cut-into at right), 2s., 4s., 10s. and £1, all used, generally fine or very fine for these

£500-600

Reprinted Proofs 1515 RᔛP

head only with oval surround in blue, seven in various colours with value tablet at top with ornamental design, and one without value tablet at top, all on wove paper (three backed on card), fine. A colourful group

£800-1,000

—————————— 1516

刂

1862 colourless embossed Queen’s head In Sets comprising unissued 1d., 3d., 4d., 8d., 1s., 1s.4d. (“small” example), 2s.6d., 5s., 6s.8d. and 10s. singles, 1s.4d., 2s.6d., 5s. and 10s. tête-bêche blocks of four on gummed paper and issued 1s.8d. unused tête-bêche vertical pair and used 3s.4d. single. A fine and scarce lot

£1,200-1,500

1872 Bills of Exchange

1517

Die Proofs 1517

P ᔛ

master die proof in purple on glazed card (60x92mm.), fine. Photo

£600-800

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impOrtant british empire revenue stamps Ceylon, 1872 Bills of Exchange, Die Proofs - contd.

1518 1518

P ᔛ S ᔛ

master in green on glazed card, stamp-size, overprinted “SPECImEN”, fine. Photo

£600-800

———————————— Ex 1519 ———————————— Cancelled 1519

ᔛ C

5c., 10c., 15c., 30c., 60c. lilac and brown, 1r.20, 2r.25 plus 1885 40c. on 75c., all Second of Exchange except last, each diagonally handstamped “CANCELLEd” in red (Type CE2), all without gum, the 15c. with small area of soiling otherwise fine. Rare. Photo PROvENANCE:

marcus Samuel

WWW.spinK.COm

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£500-600

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October 23, 2013 - LOndOn

1904 Bills of Exchange

1520

Die Proof 1520

ᔛ P

master die proof in black on glazed card, stamp-size, inset on thick card (127x163mm.), fine. Photo

£400-500

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impOrtant british empire revenue stamps Ceylon, 1904 Bills of Exchange - contd.

1521

Imperforate Colour Trials 1521

ᔛ P

1907 (19 dec.) “Appendix” sheet (167x257mm.) bearing First of Exchange 5c. (2) in black and violet and in red and brown, the latter marked “Approved for 5R”, initialled and dated “23.12.07”, fine. Photo

WWW.spinK.COm

Page 14

£1,000-1,200

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October 23, 2013 - LOndOn

Judicial 1522

1523

1524

ᔛ C

ᔛ

刂

1882-1902 dLR overprint 5c. and 10c., local overprint 1c. and 2c., each diagonally overprinted “CANCELLEd”, fine mint

£250-300

— dLR overprint 5c. to 20r. (eleven values), local overprint 20r., 50r. and 100r. (2), and blue overprint 50c. (4), all used (one with a punch hole), fine selected examples

£500-600

1882 CA dLR overprint, 10c., 15c., 25c., 50c. and 1r., 1887 1c. (no gum) and 2c., fresh and fine mint. Scarce

£300-400

———————————————————— Ex 1525 ———————————————————— 1525

ᔛ

–– local overprint, 1c., 2c., 15c., 20c., 50c., 5r., 10r., 20r., 50r., 100r. and 500r. (rare), all with manuscript cancels and four with a punch hole. Fine selected examples. Photo

£400-500

————— Ex 1526 ————— 1526

ᔛ S

–– local overprint, 1c., 2c., 500r. and 1000r., each diagonally overprinted “SPECImEN”, fine mint. Photo

£250-300

——————————————— Ex 1527 ——————————————— 1527

ᔛ S

1903 CA 5c. to 100r. set of eleven, all marginal and all except the 25c. from the upper right corner with plate number, each overprinted “SPECImEN”, superb colours, wonderfully fresh and fine mint. Photo PROvENANCE:

marcus Samuel 15

£1,500-2,000

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impOrtant british empire revenue stamps Ceylon, Judicial - contd.

—————————— Ex 1528 —————————— 1528

ᔛ

1903 CA 5c., 10c., 15c., 25c., 50c., 1r., 2r., 5r. and 20r. selected used examples cancelled by violet handstamp and manuscript, the last two additionally with a punch hole, values to 2r. still with original gum, fine. Photo

£800-1,000

—————————— Ex 1529 —————————— 1529

ᔛ

1904 mCA 5c., 10c., 15c., 25c., 50c., 1r., 2r., 5r., 10r. and 1906 5c. all cancelled by violet handstamp and in manuscript and six additionally with a punch hole, and unoverprinted 50c., 2r., 10r., 50r., 500r. (small puncture in value tablet) and 1000r. (three small punctures) used for Judicial purposes post 1st July 1910 when Judicial stamps were abolished. A choice lot. Photo

£2,000-2,500

Receipt

Ex 1530 1530

ᔛ P

1862 1d. stamp-size die proof in black on glazed card, inset on card (35x41mm.), plus perf 151⁄ 2 x15 1d. lilac marginal block of four, unused with large part original gum, a few split perfs at top though a scarce multiple. Photo WWW.spinK.COm

Page 16

£200-250

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October 23, 2013 - LOndOn

————— 1531 ————— 1531

ᔛ P ᔛ S

1862 1d. and 1872 1d. stamp-size die proofs in lilac and pale lilac respectively on glazed card, both overprinted “SPECImEN”, fine. Photo

£300-400

Revenue 1911-25 MCA Issue

1532 Die Proof 1532

ᔛ P

500r. in black on glazed card (92x60mm.) dated “7

JuN. 12”,

fine. Photo

£500-600

are yOu thinKing Of seLLing a COLLeCtiOn Or singLe item at auCtiOn? With Over 70 auCtiOns per year, heLd arOund the gLObe, spinK are happy tO aCCOmmOdate yOur needs tO aChieve the best resuLts. pLease COntaCt Our speCiaLists tOday fOr further detaiLs.

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impOrtant british empire revenue stamps Ceylon, Revenue, 1911-25 MCA Issue - contd.

1533 Specimens 1533

ᔛ S

1000r. purple and black on red, a reconstructed block of four from two horizontal pairs, each overprinted “SPECImEN”, fine mint. Rare multiples. S.G. 323s, £4400+. Photo

£2,500-3,000

PROvENANCE:

“Koh-i-Nor”, July 2003

1534 1534

S ᔛ

1000r. purple on red strip of three, each overprinted “SPECImEN”, affixed to piece and tied by red “POSTES ET TéLéGRAPhES/COLLECTION dE BERNE/mAdAGASCAR” circular handstamp in red. very rare. S.G. 323s, £3300+. Photo

£1,000-1,200

1535 Issued Stamps 1535

刂

50r. dull light purple (4 June 1919 printing), large part original gum; a few fox marks on reverse at upper right, none of which affect fine appearance. S.G. 320, £550. Photo WWW.spinK.COm

Page 18

£120-150

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October 23, 2013 - LOndOn

1536 1536

500r. dull green (2) used with 2r., 10r. and 20r., on 1917 (20 Sept.) Probate document, all tied by blue handstamp and signature, on the inside are additional 10c. (2) and 1r. next to the signature. A fine and very rare usage, the 500r. being the only recorded examples on full document. Photo Note: In 1917, 500r. was the highest issued denomination. 19

ÂŁ2,500-3,000

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impOrtant british empire revenue stamps Ceylon - contd.

1938 KG VI Issue

1537

1538

1539

Specimens Note: These are the only recorded examples 1537

S ᔛ

50r. dull purple with margin at top, overprinted “SPECImEN”, mounted in the selvedge only, fresh and fine mint. Photo

£300-400

PROvENANCE:

marcus Samuel 1538

S ᔛ

100r. dull purple and ultramarine with margin at top, overprinted “SPECImEN”, mounted in the selvedge only, fresh and fine mint. Rare. Photo

£400-500

PROvENANCE:

marcus Samuel 1539

ᔛ S

500r. dull green with margin at foot, overprinted “SPECImEN”, fresh and fine mint. Rare. Photo

£500-600

PROvENANCE:

marcus Samuel

1540 1540

ᔛ S

1000r. purple on red, a lower left corner example overprinted “SPECImEN”, fine and fresh mint. Rare. Photo PROvENANCE:

marcus Samuel WWW.spinK.COm

Page 20

£800-1,000

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October 23, 2013 - LOndOn

1541 1542 Issued Stamps Note: These are the only recorded mint examples 1541

刂

50r. dull purple, fresh and fine mint. Photo

£150-180

1542

刂

50r. dull violet and slate-lilac with margin at foot, fresh and fine mint. Photo

£150-180

1543 1544 1543

刂

100r. dull purple and blue, fresh and fine mint. Photo

£250-300

1544

刂

100r. dull purple and ultramarine, margin at foot, fine and fresh mint. Rare. Photo

£250-300

1545 1545

1546

ᔛ

1546

500r. dull green cancelled by large circular handstamp with manuscript date and initials; two small thins at top, a little toned and soiled. very rare, one of two recorded used examples. Photo

£300-400

1000r. purple on red cancelled by large circular datestamp; re-filled punch hole in front of King’s forehead. very rare, one of two recorded used examples. Photo

£400-500

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impOrtant british empire revenue stamps Ceylon - contd.

Stamp Duty 1547 ័

c.1840 embossed stamp duties, a selection of document “cut outs” showing the following values: 9d., 2/- + 6d., 3/-, 7/-, 8/-, £1 + 15/-, £4 and £5 + 10/-, mostly clear impressions, fine

£500-600

——————————————— Ex 1548 ———————————————

1548

ᔛ P

c.1850 high value embossed proofs in pink on card comprising £50, £100, £200, £300, £400 and £500 (a little soiled), fine. Photo

£1,000-1,200

PROvENANCE:

de La Rue archives

————— Ex 1549 —————

1549

ᔛ S

1872 new colours, 5c. to 100r. set of thirteen (the 25c. and 50c. imperforate), each overprinted “SPECImEN” and all without gum; the 20c. with small pulled perf at foot and some with paper adhering to reverse. A fine, rare and colourful set. Barefoot 14-26. Photo

WWW.spinK.COm

Page 22

£1,000-1,200

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October 23, 2013 - LOndOn

1873-81 Issue

—————————— 1550 —————————— Essays 1550

ᔛ E

2c. and 500r. stamp-size handpainted essays on thick card in a design similar to those used for the cents and rupees values; the 2c. in blue-green and Chinese white and the 100r. in lilac and Chinese white, both dated “FEB 2Nd 75”. A most attractive pair. Photo

£1,200-1,500

PROvENANCE:

de La Rue archives howard A. Schneiderman, december 1992

—————————— Ex 1551 ——————————

Die Proofs 1551

ᔛ P

1c., 2c., 5c., 10c., 15c., 20c., 25c., 50c., 1r., 2r., 5r., 10r., 20r., 50r., 100r., 500r. and 1000r. stamp-size die proof in black on glazed card, all inset on six pieces of card, the 25c. a little burnished at right, otherwise fine. Photo

£2,500-3,000

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impOrtant british empire revenue stamps Ceylon, 1873-81 Issue, Die Proofs - contd.

—————————— Ex 1552 —————————— 1552

ᔛ P

5c. and 5r. in blue, 10c. in purple, 25c. and 2r. in grey, 1r. in lilac and 500r. in bistre, each on glazed card (92x60mm. or 60x92mm.), fine. A magnificent lot. Photo

£3,000-4,000

PROvENANCE:

de La Rue archives

SPINK.COm your ‘my spink’ personalised account spink Live launched directly from our website

an extensive search and research function covering 280,000 sales results since 2002

3d images for closer inspection on key items all of spink’s businesses and locations under one roof

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Page 24

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1553 1553

ᔛ P

500r. in black on glazed card (92x60mm.), dated “Mar. 13 1875”, fine. Photo

£300-400

———————————————————— Ex 1554 ———————————————————— Issued Stamps 1554

刂

2r., 10r., 20r., 50r., 100r., 500r. and 1000r. (straight-edge at foot), all unused without gum, fine. very rare, the 500r. and 1000r. believed unique. Photo

£1,500-2,000

———————————————————— Ex 1555 ————————————————————

1555

ᔛ

1r., 2r., 5r., 10r., 20r., 50r. (2), 100r., 500r. and 1000r., all with manuscript cancellation, four additionally with a punch hole, fine selected used examples. A rare group. Photo

£500-600

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impOrtant british empire revenue stamps Ceylon - contd.

1882 Issue

—————————— Ex 1556 —————————— Die Proofs 1556

ᔛ P

5c. to 25c. and 1r. to 10r. die proofs (9) in lilac on glazed card (92x60mm. or 60x92mm.), unmarked. A fine group. Photo

£2,000-2,500

PROvENANCE:

de La Rue archives Issued Stamps 1557

1558

刂

ᔛ

10c., 15c., 20c., 25c. and 1r., all unused with gum except 1r. (large part original gum), also 1873-81 1c. and 2c. (9 including a marginal block of eight with watermark inverted - one creased) and 1885 “5” on 20c., all unused with part or large part original gum. Fine

5c. lilac overprinted “JudICIAL” in red which has subsequently been officially deleted in pen and used for Stamp duty, cancelled in manuscript, fine. Also 5c. top right corner block of four with Current number cancelled in manuscript, one with some light discolouration and with tear in selvedge at right. Photo

£300-400

£500-600

Note: This stamp is illustrated in “The Fiscal Stamps of Ceylon” by Crofton & Jones.

Ex 1558 WWW.spinK.COm

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October 23, 2013 - LOndOn

1891 Essays

—————————— Ex 1559 ——————————

1559

ᔛ E

handpainted essays of an unadopted design comprising frame in lilac and seventeen duty plate values from 1c. to 1000r. in a variety of colours, each executed on tracing paper dated “JAN 12/91” and backed on card. A delightful and colourful assembly. Photo PROvENANCE:

de La Rue archives howard A. Schneiderman, december 1992

£4,000-5,000

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impOrtant british empire revenue stamps Ceylon - contd.

1904 Watermark Crown CA Issue

——————————————— 1560 ——————————————— Essays 1560

ᔛ E

5c., 25c. and 1r. stamp-size composite essays on card, comprising photographic King’s head, printed Crown and the remainder hand-drawn in black ink and Chinese white. A delightful trio. Photo

£1,500-2,000

PROvENANCE:

de La Rue archives howard A. Schneiderman, december 1992

1561

Die Proofs 1561

ᔛ P

master with uncleared vignette, value tablet and surround, in black on glazed card (92x60mm.), unmarked, fine. Photo

WWW.spinK.COm

Page 28

£500-600

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October 23, 2013 - LOndOn

1562 1562

P ᔛ

master with blank value tablet, in black on glazed card (92x60mm.) dated “March 16 1903” and initialled, fine. Photo

£500-600

1563 1563

ᔛ P

master with blank value tablet, stamp-size in black on glazed card and inset in thick card (128x121mm.), fine. Photo 29

£400-500

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impOrtant british empire revenue stamps Ceylon, 1904 Watermark Crown CA Issue, Die Proofs - contd.

1564

ᔛ P

master with blank value tablet and 5c., 10c., 15c., 20c., 25c., 50c., 1r., 2r., 5r., 10r., 20r., 50r., 100r., 500r. and 1000r. value tablets, all stamp-size in black on glazed card and affixed to thin card (170x170mm.) showing the number of leads taken, with the dates. Photo Note: The 20c. was not issued and the 500r. and 1000r. were issued in 1905. PROvENANCE:

de La Rue archives

WWW.spinK.COm

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£2,500-3,000

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October 23, 2013 - LOndOn

1565 Imperforate Colour Trials 1565

ᔛ P

5c. (8) and 25c. (7) imperforate bi-coloured colour trials, affixed to “Appendix A” sheet (170x325mm.) dated “31st March 1903”, each with proposed denomination written alongside, the sheet marked “Approved”, initialled and dated “2/4”; vertical crease well clear of trials. most attractive. Photo PROvENANCE:

de La Rue archives 31

£3,000-4,000

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impOrtant british empire revenue stamps Ceylon, 1904 Watermark Crown CA Issue - contd.

————— Ex 1566 ————— Specimens 1566

ᔛ S

5c. to 20r. set of ten each overprinted “SPECImEN”, all marginal and all except the 25c. and 50c. from a corner with plate number, fresh and fine mint. Barefoot 96-105. Photo

£1,500-2,000

PROvENANCE:

marcus Samuel

————————————— Ex 1567 ————————————— Issued Stamps 1567

ᔛ

5c. to 20r. set of ten, very fine selected used examples with values above 2r. being very elusive. Barefoot 96-105. Photo WWW.spinK.COm

Page 32

£1,000-1,200

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1905 Watermark Multiple Crown CA Issue

—————————————————— Ex 1568 —————————————————— Specimens 1568

ᔛ S

5c. to 1000r. set of fourteen, each diagonally overprinted “SPECImEN”, fresh and fine mint. A magnificent and colourful set. Barefoot 108-121. Photo

£1,500-2,000

PROvENANCE:

marcus Samuel

—————————————————— Ex 1569 —————————————————— Issued Stamps 1569

1570

ᔛ

刂

1c. to 100r. set of twelve very fine selected used examples, the 50r. and 100r. additionally with a punch hole. Barefoot 108-119. Photo

£250-300

1r., 2r. and 5r., fine unused, all with some paper adhering to reverse, also 1903 CA 1r., fine mint

£250-300

——————————

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impOrtant british empire revenue stamps Ceylon - contd.

1571 1571

ᔛ E

An essay for a 1000r. Embossing die, handpainted in vermilion around an embossed Crown and border, inset on thick card (100x110mm.) marked on reverse “Design for the impressed Duty Die approved by Govt of Ceylon”, initialled and dated “9/2/28”. Superb. Photo

£500-700

Warehouse Warrant

—————————— 1572 ——————————

1572

ᔛ P

1871 1/- stamp-size die proof in black on glazed card inset on card (68x40mm.), some burnishing at top, and 1/- imperforate proof in claret on glazed card overprinted “SPECImEN”, fine. Photo

WWW.spinK.COm

Page 34

£500-600

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EAST AFRICA BRITISH EAST AFRICA

Judicial

—————————— 1573 —————————— 1573

ᔛ

1897 unoverprinted 50r. mauve, three examples each cancelled by part of large Court For East Africa circular cachet in violet, fine. Photo

£300-400

—————————— 1574 ——————————

1574

ᔛ P

1897 trial overprint 4a. (2) with overprint in black and in orange (perfs slightly trimmed at foot), and 1r. with overprint in black, all fine without gum. Photo

£250-300

—————————————— Ex 1575 ——————————————

1575

ᔛ

–– 4a., 1r., 5r. (3) and 10r. (3), fine used, all nice selected examples. Barefoot 1-4. Photo

£300-400

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impOrtant british empire revenue stamps British East Africa - contd.

Revenue

—————————————————— Ex 1576 —————————————————— 1576

ᔛ

1894 handstamped “INLANd/REvENuE.” in violet, 1a., 2a., 21⁄ 2 a., 3a., 4a., 8a. grey, 8a. blue, 1r. carmine, 2r. (2), 3r., 4r. and 5r., all used, the 1a. and 5r. apparently “unused”, fine. A very scarce lot. Photo

£300-400

——————————————— Ex 1577 ——————————————— 1577

ᔛ

–– handstamped “INLANd/REvENuE.” in black, 1a. (2, one with handstamp inverted), 2a., 4a. (2, one unused), 8a. blue (2, one unused), 1r. carmine, 2r., 4r. (2) and 5r. (2), all used, fine. A very scarce lot. Photo

WWW.spinK.COm

Page 36

£300-400

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EAST AFRICA AND UGANDA PROTECTORATES

Judicial 1578

ᔛ

1903 handstamped “JudICIAL/FEE” in black on 2a. and 2r. (2), and in violet on 3r., 1905 2a. (2, one mint), 8a. (2) and 1r. (2), and 1908 mCA 4a., fine used

£200-250

——————————————— Ex 1579 ——————————————— 1579

ᔛ

1908 mCA 3r., 4r., 5r. (2), 10r. (2) and 50r. (2), fine used. Barefoot 45-48, 49. Photo

£400-500

Revenue 1903 Issue

1580

1581 Die Proofs 1580

1581

P ᔛ

Small format stamp-size master die proof with uncleared country name and value tablets, in black on glazed card, fine. Photo

£150-180

5r. with blank vignette in black on glazed card (92x60mm.), marked “BEFORE hARdENING” and dated “11 mAy 03”, fine. Photo

£350-450

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impOrtant british empire revenue stamps East Africa and Uganda Protectorates, Revenue, 1903 Issue, Die Proofs - contd.

1582 1582

ᔛ P

10r. with blank vignette in black on glazed card (92x60mm.), marked “BEFORE and dated “11 mAy 03”, fine. Photo

hARdENING”

£350-450

1583 1583

ᔛ P

20r. with blank vignette in black on glazed card (92x60mm.), marked “BEFORE and dated “13 mAy 03”, fine. Photo

hARdENING”

£350-450

——————————————— Ex 1584 ——————————————— Issued Stamps 1584

ᔛ

1r. (2), 2r. (2), 3r. (2), 4r., 5r., 20r. (2) and 50r. (6), a fine range of selected used examples. Photo WWW.spinK.COm

Page 38

£700-900

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October 23, 2013 - LOndOn

—————————— 1585 ——————————

1585

ᔛអ B

3r. and 4r. blocks of fifteen (3x5) backed on card, each with central punch hole and all cancelled by East Africa Court circular cachet in violet, fine. very scarce multiples. Photo

£500-600

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impOrtant british empire revenue stamps East Africa and Uganda Protectorates, Revenue, 1903 Issue, Issued Stamps - contd.

Ex 1586 1586 ័

Three pieces bearing a combination of values comprising 50c., 1r. and 10r. vertical pair; 3r. pair and 20r.; and 5r. (3) and 50r.; each with a central punch hole and cancelled East Africa Court circular cachet in violet, fine. Photo

£200-250

1907 Issue

——————————————— Ex 1587 ——————————————— 1587

ᔛ

1r., 2r., 3r. (2, one a little toned), 4r. (2), 5r. (2), 10r. (2), 20r. (2) and 50r. (6 including two pairs), a fine range of selected used examples. Photo

£600-800

1907-08 Cents Issue

1588 1588

ᔛ P

6c. stamp-size die proof in black on glazed card dated “4/3/10” in pencil on reverse. Photo WWW.spinK.COm

Page 40

£150-180

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October 23, 2013 - LOndOn

1912-21 Issue

1589 Die Proofs 1589

P ᔛ

100r. with blank vignette in black on glazed card (92x60mm.), marked “AFTER and dated “25 AuG 12”, fine. Photo

hARdENING”

£400-500

1590

ᔛ P

500r. with blank vignette in black on glazed card (92x60mm.), marked “AFTER and dated “23 AuG 12”, fine. Photo

hARdENING”

£400-500

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impOrtant british empire revenue stamps East Africa and Uganda Protectorates, Revenue, 1912-21 Issue - contd.

——————————————— Ex 1591 ——————————————— Issued Stamps 1591

ᔛ

1592 ័

1r. (3), 2r. (2), 3r. (2), 4r., 5r. (2), 10r. (3), 20r. black and purple on red, 20r. purple and blue on blue (2), 50r. (2), 100r. (2) and 500r. (4, one on small piece), plus 1921-22 Script 2r., 3r. and 5r., a fine range of selected used examples. Photo

£1,000-1,200

A range of pieces (5) bearing combinations of various values comprising 50c., 2r., 4r. and 10r.; 50c., 4r. and 5r.; 1r.; 2r. and 5r. (2); and 5r. and 20r. black and purple on red vertical pair, each with a central punch hole, four cancelled by East Africa Court and one with magistrate’s Court circular cachets in violet, fine

£100-120

Ex 1593 1593

1594

1918 (13 Aug.) two page Indenture for a land registration, one piece bearing 5r., 10r., 50r. and 100r. to pay the duty, the other part bearing 3r. and 4r. to pay the registration fee, all cancelled by “Crown Lands Registry,/Nairobi” h.s. in violet. The only recorded example of the 100r. used on a complete document. Photo

£300-400

1920 (10 Sept.) Indenture for a Land Assignment, bearing 3r., 4r. and 20r. purple and blue on blue, all tied by large framed “REGISTRATION OF dOCumENTS/dEPARTmENT/NAIROBI, E.A.P.” in violet

£100-120

WWW.spinK.COm

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October 23, 2013 - LOndOn

1595

1595 ័

1922 (31 may) piece of document bearing 50c., 2r., 5r., 20r. purple and blue on blue, 50r. and 100r. vertical pair, all cancelled by large framed “REGISTRATION OF dOCumENTS/dEPARTmENT/NAIROBI, E.A.P.” d.s. in black, fine. Scarce. Photo

£350-450

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impOrtant british empire revenue stamps

KENYA AND UGANDA

Revenue 1922-27 Issue

1596

1597

Die Proofs 1596

1597

P ᔛ

high value master with uncleared vignette, value tablets and surround, in black on glazed card (60x92mm.), unmarked. Photo

£800-1,000

2s.50 with blank vignette in black on glazed card (60x92mm.) marked “BEFORE fine. Photo

£300-400

hARdENING”,

1598 1598

ᔛ P

£100 with blank vignette in black on glazed card (92x60mm.), unmarked, fine. Photo WWW.spinK.COm

Page 44

£600-800

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October 23, 2013 - LOndOn

—————————— Ex 1599 —————————— Specimens 1599

ᔛ S

1c. to £100 set of thirty, each handstamped “SPECImEN” (Types K3 or K4) in violet, all a fraction gum toned and the £100 thinned at left, otherwise fine and of fresh appearance. most attractive and very rare. Photo

£3,000-4,000

1600 1600

ᔛ S

£100 red and black overprinted “SPECImEN”, fresh and fine mint. S.G. 105s, £1800. Photo

£500-600

Judicial 1922-27 Issue 1601

ᔛ

1s. (3), 2s. (3) and 3s. (2), each cancelled by “LAW COuRTS/mOmBASA” c.d.s., and 2s. pair, 3s. jet-black pair, £1 pair and two singles on piece and £5 pair (partly severed), each cancelled by “LAW COuRTS/NAIROBI” c.d.s., the 3s. and £1 values additionally crossed by green crayon; fine

£600-800

—————————— 1602 —————————— 1602

ᔛ

£5, £10 and £25 (small tear at top) with Law Court Nairobi datestamps, fine. Photo 45

£120-150

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impOrtant british empire revenue stamps Kenya and Uganda, Judicial - contd.

1928 Overprinted Issue

—————————— 1603 ——————————

Essays/Proofs 1603

ᔛ P E ᔛ

20c. and 5s. values showing positioning of the Judicial overprint, all hand-drawn on blue photographic paper (113x138mm; twice folded and numerous pinholes), and proofs of the two different sizes adopted for the low and high values on wove paper (75x138mm.; horizontal fold and numerous pinholes) marked “Appd”, initialled and dated “13/1”. unique pieces. Photo PROvENANCE:

de La Rue archives

WWW.spinK.COm

Page 46

£500-600

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October 23, 2013 - LOndOn

—————————— Ex 1604 —————————— Issued Stamps 1604

1605

ᔛ

1c., 50c., 1s. (2), 2s., 3s., 4s., 5s. (3), 10s. (3), £1 (2), £5 and £10, all overprinted in black and cancelled by “LAW COuRTS/mOmBASA” c.d.s., the 50c. and both £1 additionally crossed by green crayon, fine. Photo

£600-800

1s., 2s. (2), 3s. and £1 (3), all with thin letters in black and cancelled by “LAW c.d.s., fine

£300-400

COuRTS/mOmBASA”

Ex 1606 1606

ᔛ

2s. and £1 pair and single with thin black overprint on piece, and £5 pairs (2) with thick black overprint, all cancelled by “LAW COuRTS/NAIROBI” c.d.s. and all but one £5 pair additionally crossed by green crayon, fine. Photo

£600-800

1607 1607 ័

1608

ᔛ

2s., 5s., £5, £10 (2) and £50 with thick black overprint, all on piece cancelled by “LAW COuRTS/NAIROBI” c.d.s., fine. The only recorded example of the Judicial £50. Photo

£1,500-2,000

3s., 4s. (3) and 10s. (3, one on a small piece with a 4s.), all with overprint in red and cancelled by “LAW COuRTS/mOmBASA” c.d.s., two 4s. and a 10s. additionally crossed by green crayon, fine

£300-400

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impOrtant british empire revenue stamps Kenya and Uganda, Judicial, 1928 Overprinted Issue, Issued Stamps - contd.

1609 1609 ័

£1 black and orange with thin black overprint and £10 black and green with thick black overprint, both on small piece cancelled by “LAW COuRTS/NAIROBI” c.d.s., fine. Photo

1610 1610

1611

ᔛ

£120-150

1611

£10 black and green horizontal pair with thick black overprint, the right stamp showing constant flaw “CIA” of “JudICIAL” partly printed, cancelled by “LAW COuRTS/NAIROBI” c.d.s., fine. very rare, three such examples have been recorded. Photo

£600-800

£10 black and deep green from a later printing, thick black overprint, cancelled by part “LAW COuRTS/NAIROBI” c.d.s., fine. Photo

£120-150

Revenue 1922-27 Issue 1612 ័

1s., 2s., 2s.50, 3s., 4s. (2), 5s., 7s.50 (crease at left) and 10s., affixed to seven pieces and all tied by “KENyA/REvENuE” red embossed datestamp, fine

Ex 1613

£200-250

————— Ex 1614 —————

1613

ᔛ

2s., £5 and £25 all showing Banking and Financial Registration used, fine. Photo for last

£300-400

1614

ᔛ

4s., 5s., 10s., £2 and £5 all used by the Principal Registrar of documents and the district Registrar, and a piece bearing 5s., 10s. and £1 pair used by the Principal Registrar of documents, fine. Photo

£500-600

WWW.spinK.COm

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October 23, 2013 - LOndOn

1615 1615 ័

5s., £1 and £20 (very scarce) on piece tied by “KENyA/REvENuE” red embossed datestamp (12.7.29), fine. Scarce. Photo

£150-200

1616

1616 ័

1617

ᔛ

10s., £2, £10 and £50 (rare) on piece tied by “KENyA/REvENuE” red embossed datestamp (9.1.34), fine. Photo

£300-400

£10 black and green, two examples in different shades, both cancelled by part Kenya revenue red embossed datestamp, one with a short perf at right otherwise fine

£150-180

1618 1618

ᔛ

£25 black and red cancelled by part Kenya Revenue red embossed datestamp, fine. Photo

£150-180

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impOrtant british empire revenue stamps Kenya and Uganda, Revenue, 1922-27 Issue - contd.

1619 1619 ័

£50 black and brown strip of four and two singles on piece tied by “KENyA/REvENuE” red embossed datestamp (8.7.29), fine. The largest recorded multiple used on document. Photo

1620

1621

ᔛ

£2,000-2,500

1621

£50 black and brown cancelled by part Principal Registrar of documents datestamp, fine. Photo

£200-250

£75 purple and grey cancelled by large part Principal Registrar of documents datestamp, fine. very rare, less than ten used examples have been recorded. Photo

£1,500-2,000

1622

ᔛ

£75 purple and grey with unclear cancellation, fine. very rare. Photo

WWW.spinK.COm

Page 50

£1,000-1,200

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October 23, 2013 - LOndOn

1623 1623

ᔛ+ អ

£100 red and black block of four, clearly cancelled by “PRINCIPAL REGISTRAR OF dOCumENTS/mOmBASA” datestamp (5.12.26), fine. Believed to be a unique block and possibly the greatest gem of Revenue philately. Photo

£8,000-10,000

1624 1624

ᔛ

£100 red and black cancelled by part Principal Registrar of documents, datestamp, fine. Photo

£400-500

1625 1625

ᔛ

£100 red and black cancelled by part Kenya Revenue red embossed datestamp, fine. Photo

£400-500

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impOrtant british empire revenue stamps Kenya and Uganda, Revenue, 1922-27 Issue - contd.

1626 Documents 1626

1627

1628

1922 (26 Feb.) Land Assignment bearing £5 black and blue tied by “PRINCIPAL REGISTRAR OF dOCumENTS/NAIROBI” datestamp, fine. Photo

£400-500

1923 (5 Nov.) Land Assignment bearing £1 black and orange strip of three neatly tied by “PRINCIPAL REGISTRAR OF dOCumENTS/NAIROBI” datestamp, fine

£400-500

1928 (16 mar.) front page of a two page Indenture relating to a mortgage, bearing 5s. and 7s.50, and 1933 (4 Apr.) the second page of the Indenture being a release from the mortgage, bearing 10s., all tied by “KENyA/REvENuE” red embossed datestamp; fine

£300-400

WWW.spinK.COm

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1629

1935 (2 July) Indenture bearing £4 black and magenta clearly tied by “KENyA/REvENuE” red embossed datestamp, fine. Photo

£500-600

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impOrtant british empire revenue stamps Kenya and Uganda - contd.

Kodi (Poll Tax) 1935 Issue

1630

1631

Essay 1630

ᔛ E

1/- die proof of the frame with handpainted “KENyA”, in black on glazed card (92x60mm.), marked “Reqn. Kenya 7682/1”, “Appd” and dated “17.10.35”. Photo

£800-1,000

Die Proof 1631

P ᔛ

1/- with blank vignette in black on glazed card (92x60mm.), dated “5.11.35”, marked “G/Kenya 7682” and “Appd” initialled and further dated “6.11”, fine. Photo

£400-500

1632

Issued Stamps 1632

刂

1/- rose-red and purple, a lower right corner strip of three with plate number, fresh and fine appearance; two minor tone spots on reverse and one with tiny thin otherwise fine mint. very rare, the largest recorded multiple. Barefoot 1. Photo

WWW.spinK.COm

Page 54

£1,500-2,000

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October 23, 2013 - LOndOn

————— 1633 ————— 1633

刂

1/- rose-red and purple, two examples in differing shades, fine mint. Barefoot 1. Photo

£200-300

————— 1634 ————— Cards 1634

1936 “KOdI” cards (2) with a picture of a red lion, one with three 1/- on the front, the other with a 1/- vertical pair and two singles on reverse; both with faults though very scarce. Photo 55

£500-600

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impOrtant british empire revenue stamps Kenya and Uganda, Kodi (Poll Tax), Cards - contd.

1635 1635

1937 “KOdI” card with a picture of a green snake, bearing 1/- strips of three (2, one with small defect at foot) and singles (2); horizontal crease not affecting adhesives. Rare. Photo

£500-600

1636

1938 “KOdI” card with a picture of a zebra in red-brown, bearing 1/- pair and two singles; the card with two pinholes at top otherwise in very fine condition. rare. Photo

WWW.spinK.COm

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£600-800

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1937 Issue

1637 1637

刂+ អ

1638

1/- vermilion and purple, a lower right corner block of four with plate number, fresh and fine mint. very rare, the largest recorded multiple. Barefoot 2. Photo

£1,200-1,500

1/- vermilion and purple, two examples in different shades, fine mint, and a 1942 “KOdI” card with a picture of a spear in slate, bearing two examples, fine

£250-300

1952 Issue

1639

刂+ ᔛ អ

2/- green lower right corner block of four with plate number, some split perfs at right otherwise fine and mounted in the selvedge only. A unique block. Photo £1,200-1,500

1639 57

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impOrtant british empire revenue stamps

TANGANYIKA

British Occupation of British East Africa Judicial 1640 ័

1641

ᔛ

1c., 12c. pair, 2r. and 3r. on piece (1c. with two small punch holes), and 5r. (5), 10r. and 20r. (2) on piece, all crossed by blue crayon and with manuscript initials and date, and tied by large “TOWN mAGISTRATE’S/COuRT/dAR-ES-SALAAm” circular handstamp in violet, fine

£200-250

50c., 2r., 10r. and 20r. (2) on piece, all crossed by green crayon and tied by large “TOWN circular cachet in violet, and 5r. block of eight (4x2), each with manuscript date, crossed by red crayon and cancelled by large Political Office oval cachet, fine

£300-400

2r. (3), 3r. (3) and 10r. on piece, all crossed by blue crayon, each with manuscript initials and date, and tied by large “TOWN mAGISTRATE’S/COuRT/dAR-ES-SALAAm” c.d.s. in violet, fine. most attractive

£200-250

5r. blue and dull purple, fourteen examples on piece, all crossed by green crayon, each with manuscript date and tied by large “TOWN mAGISTRATE’S/COuRT/dAR-ES-SALAAm” circular cachet in violet, fine

£250-300

mAGISTRATE’S/COuRT/dAR-ES-SALAm”

1642 ័

1643 ័

British Mandated Territory 1922-24 Giraffe Issue 1644 ័

1645 ័

1646 ័

1922 (Nov.) piece bearing 5c., 15c. (5), 2s. (2), 3s. and 5s. (4) in combination with G.E.A. 10r., all manuscript initials and date, crossed by green crayon and tied by large “TOWN mAGISTRATE’S/dAR-ES-SLAm” circular cachet in violet, fine

£100-120

1923 (Jan.) piece bearing 1s., 3s., 5s. and 10s., all cancelled by manuscript initials and date, crossed by green crayon and tied by large “TOWN mAGISTRATE’S/dAR-ES-SALAAm” circular cachet in violet; 1924 (may) piece bearing £1 (5) cancelled by manuscript initials and date, crossed by blue crayon and tied by “TANGANyIKA.dAR ES SALAAm/SuBORdINATES COuRT” circular cachet in violet; and 1924 (June) 1s. (8) on piece, cancelled by manuscript initials and date, crossed by blue crayon and tied by “TANGANyIKA/dAR ES SALAAm/SuBORdINATE COuRT” circular cachet in violet; fine

£350-450

1926 (June) piece bearing 10s. (2) and £1 (10; all a little discoloured), all crossed by green crayon and tied by “TANGANyIKA/dAR ES SALAAm/SuBORdINATE COuRT” circular cachet in violet; two with tiny worm-hole otherwise fine

£250-300

1927-31 KG V Issue

1647 Die Proofs 1647

P ᔛ

master with uncleared vignette, die proofs and surround, in black on glazed card (33x39mm.), fine. Photo WWW.spinK.COm

Page 58

£400-500

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1648 1648

1649

ᔛ P

1649

master with blank vignette and uncleared value tablets, stamp-size in black on glazed card, inset on thick card (85x91mm.) dated “21.5.26”, marked “Reqn Tang 2839” and “Appd”, initialled and further dated “25/5/26”, fine. Photo

£600-800

3/- with blank vignette, stamp-size in black on glazed card inset on thick card (85x91mm.) marked “Appd for duty tablet”, initialled and dated “29/6”, fine. Photo

£300-400

1650 1650

ᔛ P

£1 with blank vignette, stamp-size in black on glazed card, affixed to thin card (44x49mm.) marked “July 15th. 100+6”, fine. Photo

£300-400

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impOrtant british empire revenue stamps Tanganyika, British Mandated Territory, 1927-31 KGV Issue - contd.

1651 Imperforate Plate Proof 1651

P អ ᔛ B

10/- grey-black and blue, a top right quarter sheet (5x5) with margins all round on gummed unwatermarked paper, fresh and very fine. Photo WWW.spinK.COm

Page 60

£3,000-3,500

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October 23, 2013 - LOndOn

Ex 1652 Issued Stamps 1652

刂+ អ

1653 ័

5/- and 10/- in top right corner blocks of four with plate number and showing sheet numbers “0803” and “125” respectively, and £1 lower left corner block of four with plate number, fresh and fine mint. Scarce. Photo

£600-800

1927 (may) piece bearing 50c., 2/-, 5/- and £1 (2), each with manuscript date, crossed by green crayon and tied by “TANGANyIKA/dAR ES SALAAm/SuBORdINATE COuRT” circular cachet in violet; and 1930 (Feb.) piece bearing £1 (5), each with manuscript initials, crossed by green crayon and tied by large “RESIdENT mAGISTRATE/dAR ES SALAAm” oval d.s. in violet; fine

£200-250

Stamp Duty

1654 1654

P ᔛ

c.1940 “ShILLINGS” embossed proof with blank value tablet in vermilion on thin card (63x64mm.) marked “TANG. 8945”, fine. Photo 61

£300-400

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impOrtant british empire revenue stamps Tanganyika, British Mandated Territory - contd.

Kodi (Poll Tax)

————— 1655 ————— Essays 1655

ᔛ E

KG v 10c. black and yellow showing denomination altered in manuscript to 1/- and with “NATIvE POLL TAx” around top of vignette, and 1/- black and green with manuscript “KOdI” at top, fine. Photo PROvENANCE: de La Rue archive

£600-800

1656

1657 Die Proofs 1656 1657

ᔛ P

unadopted 50c. with blank vignette, stamp-size in black on glazed card and affixed to thin card (40x51mm.) marked “Nov 3, 100+4, No 1”, fine. Photo

£400-500

1/- with blank vignette in black on glazed card, inset on thick card (102x115mm.) dated “30.5.34” and marked “Appd design”, fine; also photographic proof of the 1/- die proof. Photo

£600-800

WWW.spinK.COm

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October 23, 2013 - LOndOn

1658

1659

P ᔛ

1659

1/- with blank vignette in black on glazed card (92x60mm.) marked “G/Tang. Terr. 9933” and dated “25.6.34”, and further marked “Appd”, initialled and dated “26/6”, fine. Photo

£600-800

1/- with blank vignette, stamp-size in black on glazed card, affixed to thin card (46x48mm.) marked “June 28th, 100+6”, fine. Photo

£400-500

1660 Card Proof 1660

ᔛ P

1934 proof of the accepted Tax card bearing 1/- rose-red and purple crossed by manuscript “Cancelled”; the card with a few pinholes. Photo PROvENANCE:

de La Rue archives

£700-900

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impOrtant british empire revenue stamps Tanganyika, British Mandated Territory, Kodi (Poll Tax) - contd.

———————————————————— 1661 ———————————————————— Issued Stamps 1661

刂

1934 1/- rose-red and purple, five examples in varying shades covering at least three of the four printings, one with interpanneau margin at top, fine mint. very scarce. Barefoot 1. Photo

1662 1662

1663

ᔛ

1663

1938 1/- rose-red and purple cancelled in violet, colour slightly suffused otherwise fine. very scarce. Barefoot 3. Photo

£150-180

–– 1/- rose-red and purple, uncancelled, colour slightly suffused otherwise fine. Barefoot 3. Photo

£150-180

1664 1664

1665

ᔛ

1665

–– 1/- rose-red and purple, uncancelled, colour slightly suffused otherwise fine. Barefoot 3. Photo

£150-180

–– 1/- rose-red and purple, uncancelled, colour slightly suffused otherwise fine. Barefoot 3. Photo

£150-180

WWW.spinK.COm

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£1,000-1,200

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October 23, 2013 - LOndOn

1666

1667

1668

ᔛ

1667

1668

1949 5/- black and green, indistinctly cancelled, minor corner crease otherwise fine. The only recorded example. Barefoot 4. Photo

£300-400

1953 1/- rose and purple, uncancelled; slightly rounded top right corner and with vertical crease at left, nevertheless believed to be the one of two recorded. Barefoot 5. Photo

£300-400

–– 5/- black and green, uncancelled, some very minor soiling in places, nevertheless believed to be the only recorded example. Barefoot 6. Photo

£300-400

UGANDA PROTECTORATE

Consular 1669

ᔛ

1896 (Nov.) 8a. (2) and 1r. pair and singles (3), all cancelled by part “BRITISh circular cachet, fine. Barefoot 1-2

vICE-CONSuL/IN ThE uGANdA PROTECTORATE/ANd AdJOINING TERRITORIES”

£400-500

Revenue 1898 Issue 1670

刂

1a. scarlet (crease), 1a. carmine-rose (2), 2a. (2), 3a., 4a. (thin), 8a., 1r. (2) and 5r. (3, two without gum), mounted mint, fine. Barefoot 1-7

£1,000-1,200

Ex 1671

1671

ᔛ

1a., 2a. (6 including a block of four, one single with variety overprint double, 4a., 1r. (6 including a block of four, one single with overprint at top) and 5r. (2, one showing variety “Inalnd” for “Inland”), a fine group of selected used examples. Photo

£1,000-1,200

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impOrtant british empire revenue stamps Uganda Protectorate, Revenue - contd.

Ex 1672

—————————— Ex 1673 ——————————

1903 Issue 1672

1673

1674

刂

ᔛ

ᔛ+ អ

1a., 2a., 8a., 1r., 5r. and 50r., all unused, the 2a. with paper adhering to reverse, the others with part original gum, the 50r. a fraction soiled otherwise fine. Photo

£400-500

4a., 1r., 5r., 10r., 20r. and 50r., plus 1907 mCA 1a., 2a. and 8a., fine selected used examples. Photo

£500-600

4a. grey-green and black block of fourteen (2x7) backed on piece, each horizontal row crossed by green crayon and all cancelled by “uGANdA PROTECTORATE COuRT/NImuLE” circular cachet in black, fine

£200-250

—————————— Ex 1675 —————————— 1675

ᔛ

1676 ័

1677

ᔛ+ អ

1r., 5r., 10r., 20r. and 50r., plus 1907 mCA 1a., 2a., 4a. and 8a., fine selected used examples. Photo

£500-600

1r. green block of six, a strip of three, pair and a single on piece clearly cancelled by “uGANdA PROTECTORATE COuRT/NImBuLE” circular cachet in violet, fine

£100-120

1r. green, 3r. grey-green and black and 5r. grey and red, each in a block of four cancelled by “TORu/COLLECTOR” double-lined oval d.s. in red, “TOWN mAGISTRATE’S COuRT/NAIROBI” circular cachet in violet and large “KINGdOm OF uGANdA/COLLECTOR” oval d.s. in red respectively, fine

£250-300

—————————— 1678 —————————— 1678

ᔛ

1r. green, 5r. grey and red and 10r. grey and ultramarine, each showing error “Revenne”, all used, the first two with small faults. Rare. Photo WWW.spinK.COm

Page 66

£200-300

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October 23, 2013 - LOndOn

—————————— 1679 —————————— 1679

ᔛ+ អ

10r. grey and ultramarine and 50r. grey and red-brown blocks of four, the 10r. cancelled by large “KINGdOm OF uGANdA/COLLECTOR” oval d.s. in red, the 50r. (perfs re-inforced) uncancelled; fine. Rare multiples. Photo

£800-1,000

————— 1680 ————— 1907 MCA Issue 1680

ᔛ

1r. green (pulled perf at foot) and 10r. grey and ultramarine (vertical crease), both with overprint in smaller font. Good used examples of this rare variety. Photo

£200-250

————— 1681 ————— 1681

ᔛ

1r. green (diagonal crease) and 10r. grey and ultramarine (short perf at top), both with overprint in smaller font, the 1/- cancelled by violet oval cachet, the 10r. with perfin. Photo

£200-250

1907 New Currency Issue 1682

1c. (vertical crease), 3c., 6c. (2) and 50c. (4) used (one 50c. uncancelled) plus 6c. mint (3), generally fine. A most elusive group 67

£300-400

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impOrtant british empire revenue stamps Uganda Protectorate, Revenue - contd.

————— Ex 1683 ————— 1918 Large Format Overprint 1683

ᔛ

1r. (3), 2r. (2), 4r., 5r. (2, one mint), 10r. and 50r. (3, one mint), generally fine used. Photo

£400-500

1922 Issue 1684

ᔛ

5c., 10c. green (2, one with overprint reading downwards), 10c. black (4, one with overprint reading downwards and one with small overprint), 12c. (2), 20c. (4, two are mint, one with overprint reading downwards and one with smaller overprint) and 50c., generally fine selected examples

£400-500

——————————————— Ex 1685 ——————————————— 1685

ᔛ

1s. (2), 2s. (2), 3s. (2), 5s. (2), 10s. (3) and £1, all used and showing the different overprint settings, mostly fine. Photo

£600-800

——————————————— Ex 1686 ——————————————— 1935 Pictorial Issue 1686

ᔛ

10c. (2), 20c., 50c., 1/- (2), 2/- (3), 5/- and £1, all used, a fine and scarce lot. Photo

£300-400

1937-50 KG VI Issues 1687

ᔛ

1937 Coronation 20c. (2), 1938 small serif overprints 10c. black and green (2), 10c. brown and grey (2), 20c., 1/-, 2/- and 5/-, and 1940 sans-serif overprint 10c. and 2/-, all used, generally fine WWW.spinK.COm

Page 68

£500-600

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October 23, 2013 - LOndOn

———————————————————— Ex 1688 ———————————————————— 1688

ᔛ

1689

1938 large serif overprints 1c. pair, 5c., 10c. brown and orange, 20c. (2), 50c., 1/-, 2/-, 5/- (4, one with part triple overprint and one with overprint in red) and 10/(6, one with overprint in red), all used, a generally fine and selected group. Photo

£600-800

–– 10c. brown and orange lower left corner vertical mint strip of nine and 2/- used, both showing constant variety broken second “a” in “Uganda”, fine. very scarce

£200-250

———————————————————— Ex 1690 ———————————————————— 1690

ᔛ

–– £1 black and red, eight used examples, three with overprint in black, one with it in blue-black, one in yellow, one in silver-white, one in silver-green and one in blue, fine. A rare lot. Photo

£1,500-1,800

Kodi (Poll Tax)

1691 Die Proofs 1691

ᔛ P

1/- with blank vignette in black on glazed card (92x60mm.), lettered “E88”, marked “Appd”, initialled and dated “28/11”, fine. Photo 69

£400-500

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impOrtant british empire revenue stamps Uganda Protectorate, Kodi (Poll Tax) - contd.

1693

1692 1692

P ᔛ

2/- with blank vignette in black on glazed card (92x60mm.), lettered “E134” and dated “11/12/39”, fine. Photo

£400-500

Issued Stamps 1693

刂

1/- blue and red, unused, top right corner slightly rounded otherwise fine. The only recorded example. Photo

£200-250

1694

2/- green and blue used with KuT 1/- Postage on 1954 (22 mar.) envelope registered from Kampala to England, showing manuscript “POOC” (Posted out of course) and “T” alongside, fine. most attractive and the only recorded example of the 2/-. Photo WWW.spinK.COm

Page 70

£500-600

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October 23, 2013 - LOndOn

HONG KONG

—————————— 1695 —————————— 1695

刂+ អ

1912 mCA $50 black and red on yellow and $100 purple on red (upper pair with crease across top), both in a lower left corner block of four ($50 with crease across corner of selvedge), fresh mint. very rare multiples. Barefoot 124-125. Photo

£1,000-1,200

————— Ex 1696 —————

1696

ᔛ

1921 Script $25 (short crease at right), $40, $50, $100 (on piece) and $200 (on piece), each cancelled by red embossed datestamp, fine. Photo

£500-600

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impOrtant british empire revenue stamps

NEW ZEALAND

1697

1697 ័

1942 piece black and gold individually printed stamps with denominations of £150,000, £70,000 and £75,275, each tied by perfin, embossed seal and “STAmP duTIES dEPT/CANTERBuRy” datestamps of 21 may, 3 June and 1 September respectively, fine. The world’s highest face value stamp? Photo

WWW.spinK.COm

Page 72

£2,000-2,500

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October 23, 2013 - LOndOn

NYASALAND

1698

1913-18 mCA £10 purple and royal blue, a complete sheet of sixty split into blocks of thirty and twenty-four, and a strip of six, all affixed to 1927 (30 mar.) document and cancelled by “REGISTRAR OF ThE hIGh COuRT/BLANTyRE, NyASALANd” oval datestamp in violet, all the relevant plate flaws present including [12] broken crown and scroll, [50] bullet-holes and [54] damaged leaf at bottom right; two stamps affected by punch hole. A truly remarkable franking and a major exhibition item. Photo Note: The document shows duty payable on the £60,000 Share Capital of a Company. The Stamp Duty charged was at 1% - £600 was due = one sheet of the £10.

£8,000-10,000

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impOrtant british empire revenue stamps Nyasaland - contd.

1700

1699 1699 1700

ᔛ P

1938 £10 die proof with blank vignette, in black on glazed card (92x60mm.), marked “d88”, initialled and dated “5/10”, fine. Photo

£1,500-1,800

–– £10 stamp-size die proof with blank vignette, in black on glazed card, affixed to piece marked “Oct 13th” and “60+4”, fine. Photo

£1,000-1,200

1701 1701

ᔛ

–– £10 purple and blue crossed by green crayon and cancelled by “REGISTRAR OF ThE oval d.s., fine. Extremely rare. Barefoot 5. Photo

hIGh COuRTS/BLANTyRE NyASALANd”

£2,500-3,000

RHODESIA 1702

刂អ ᔛ B

1966 mardon £2 brown and green complete mint sheet (6x10), fresh and fine unmounted mint. Barefoot 49

£300-400

SIERRA LEONE Revenue 1703

1704

刂អ B

1705 ័

1884 3d. and 6d. purple on blued used with Postage 1889 3d., 1896 2d. and 1897 1d. on 1898 (24 June) 2d. registered envelope from Freetown to manchester, all clearly cancelled by c.d.s. and showing despatch and Liverpool registration datestamps. A colourful philatelic franking

£100-120

1884 6d. lilac, a double pane of 100, one with tiny thin otherwise fresh and fine mint. Barefoot 3

£100-120

1884 pieces (4) bearing Postage 1876 1/- strip of three, 1/- pair and single and two with single 1/-, all crossed by manuscript date and signature. Fine examples of when Revenue duties were paid with Postage stamps (June 1884 to 1 march 1885)

£400-500

WWW.spinK.COm

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1706 1706 ័

1707

1885 (13 Feb.) small piece bearing Postage 1876 1/- (2) and 1885 6d., all crossed by manuscript date and signed by dan Carrol, fine. A rare example of when Revenue duties were paid with Postage stamps (June 1884 to 1 march 1885). Photo

£300-400

1884 5s. on 1/- green, two examples with manuscript cancels, one showing straight “5”, and mint remainder pair and single with straight “5” and crossed by red ink stroke, fine

£100-120

1708 1708 ័

–– 5s. on 1/-, two examples used with unsurcharged 1/- (3) on piece, all crossed by manuscript date and signature, and clearly tied by “REGISTRAR GENERAL/SIERRA LEONE” double-ring circular cachet, fine. Rare. Photo

£300-400

Ex 1709 1709 ័

1896-97 3d., 2/- pair, 5/- (3) and £1 on piece tied by “REGISTRAR GENERAL/SIERRA double-ring circular cachet, and 2/- (5) and £1 pair and single on piece, all crossed by manuscript initials or signature and date, fine. Photo

LEONE”

£600-800

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impOrtant british empire revenue stamps Sierra Leone, Revenue - contd.

Ex 1710 1710 ័

1896-97 1/- and 5/- strip of three and single (creased) on piece, 2/- strip of four on piece, and 5/- strip of five and a pair on piece, all crossed by manuscript signature, the first additional tied by red circular datestamps. Rare multiples. Photo

£500-600

1711 1711 ័

–– £1 strip of three and four singles on piece, all crossed by manuscript signature and date, one with light vertical crease otherwise fine. A rare franking. Photo

£800-1,000

1712 1712 ័

1906/7 piece bearing KE 1/- (2), 2/-, 5/- (10) and £1 (3), all crossed by green or red crayon, manuscript signature and date and with red circular datestamp of 4 June 1906 or 13 April 1907, fine. Photo WWW.spinK.COm

Page 76

£300-400

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October 23, 2013 - LOndOn 1713

1907 (28 Oct.) Bond by Executors and Administrators to administer a deceased estate according to law, bearing KE 6d., 2/- pair and £1, all crossed by manuscript signature and date, and tied by circular datestamp; some staining around perforations

£300-400

Ex 1714 1714 ័

KE 6d. (2), 2/- (2), 5/- (2) and £1 on piece, and £1 (6) on piece, all crossed by manuscript signature and tied by unclear circular datestamps in black and red respectively, fine. Photo

£500-600

1912-27 KG V Issue

1715 Die Proofs 1715

ᔛ P

vignette only in black on glazed card (92x60mm.), marked “AFTER “8 AuG. 12” and initialled, fine. Photo

STRIKING”,

dated £500-600

————— 1716 ————— 1716

P ᔛ

vignette only and 1/- with blank vignette, both stamp-size in black on glazed card, fine. Photo 77

£300-400

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impOrtant british empire revenue stamps Sierra Leone, 1912-27 KG V Issue, Die Proofs - contd.

1717

ᔛ P

5/- with blank vignette, in black on glazed card (92x60mm.) marked “AFTER hARdENING” and dated “23 AuG. 12”, fine. Photo

£500-600

1718

ᔛ P

10/- with blank vignette, in black on glazed card (92x60mm.) marked “AFTER hARdENING” and dated “23 AuG. 12”, fine. Photo

WWW.spinK.COm

Page 78

£500-600

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October 23, 2013 - LOndOn

1719

ᔛ P

£1 with blank vignette, in black on glazed card (92x60mm.), marked “AFTER hARdENING” and dated “2 SEP. 12”, fine. Photo

£500-600

1720

P ᔛ

£1 with blank vignette, in black on glazed card (92x60mm.), marked “AFTER hARdENING” and dated “2 SEP. 12”, fine. Photo

£500-600

Issued Stamps 1721 ័

1/-, 5/- and £1 block of four on piece crossed by manuscript signature and tied by “SuPREmE/COuRT” circular cachet, and £1 pair on small piece crossed by green crayon and with manuscript signature and date, fine

£60-80

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impOrtant british empire revenue stamps Sierra Leone, 1912-27 KG V Issue, Issued Stamps - contd.

1722

1923 (26 Oct.) Letters of Administration under Seal granted by the master & Registrar of the Supreme Court, bearing 1/-, 2/-, 10/-, £2 pair and £5, all crossed by manuscript signature and date and tied by “SuPREmE/COuRT” circular cachet; the 10/- crossed by vertical crease. A very rare franking. Photo

WWW.spinK.COm

Page 80

£1,000-1,200

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October 23, 2013 - LOndOn

1723

1933 (5 dec.) Copy of a Probate bearing 1933 Wilberforce £1 (5), each with manuscript initials and tied by “SuPREmE COuRT/SIERRA LEONE” double-ring datestamp, fine. A most impressive franking. Photo

£1,200-1,500

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impOrtant british empire revenue stamps Sierra Leone, 1912-27 KG V Issue, Issued Stamps - contd.

1724 1724 ័

1937 (23 Feb.) piece bearing 1932 £1 block of sixteen, all with manuscript signature and date and cancelled by “SuPREmE/COuRT” circular cachet. A remarkable franking. Photo

£800-1,000

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1725 1725

1951 (20 dec.) Copy of a Probate bearing 1938 £1 (18), all crossed by green crayon, with manuscript signature and date and tied by “SuPREmE COuRT/SIERRA LEONE” circular cachet in violet. Photo 83

£300-400

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impOrtant british empire revenue stamps Sierra Leone - contd.

Stamp Duty

Ex 1726 1726

ᔛ E

1884 hand-drawn essays (10) for embossed issue comprising 1d., 3d., 6d., 1/-, 2/-, 5/-, £1 and £10, each executed on tracing paper in black pen and ink with outline of design in red, each dated “mAy 7Th 84”. Superb. Photo PROvENANCE:

de La Rue archives WWW.spinK.COm

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£1,500-2,000

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1727 1727

ᔛ P

–– embossed 1d. proof on buff card (45x50mm.), fine. Photo

£400-500

PROvENANCE:

de La Rue archives

1886 Issue

1728 Essay 1728

ᔛ E

1884 (7 may) handpainted essay with blank value tablet executed on tracing paper (90x90mm.) in lilac and Chinese white, showing 1d., 3d. and 6d. value tablets handpainted in green at left, 1/-, 2/- and 5/- value tablets handpainted in lilac at right, and £1 and £10 value tablets in red handpainted below, the last crossed through in pencil and marked “Not required, Sept 84”. delightful. Photo PROvENANCE:

de La Rue archives 85

£1,000-1,200

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impOrtant british empire revenue stamps Sierra Leone, Stamp Duty, 1886 Issue - contd.

1729

Die Proofs 1729

ᔛ P

master with blank value tablet in black on glazed card (92x60mm.), unmarked. Photo

£400-500

1730

ᔛ P

master with blank value tablet in black on glazed card (92x60mm.), dated “18 fine. Photo

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OCT 84”,

£400-500

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October 23, 2013 - LOndOn Issued Stamps 1731

刂

1d., 3d., 6d., 1/- and 2/-, fine mint. Barefoot 1-5

Ex 1732

£400-500

Ex 1733

1732

ᔛ

1d., 3d., 6d., 1/-, 2/-, 5/- and £1, all with manuscript cancel, fine. Barefoot 1-7. Photo

£1,000-1,200

1733

ᔛ

1d., 3d., 6d., 1/-, 2/-, 5/- and £1 (small surface abrasion towards lower right), all with manuscript cancel, fine. Barefoot 1-7. Photo

£800-1,000

Ex 1734 1734

1735

ᔛ

刂

1735

1d. (4, one with colour washed), 3d., 6d., 1/-, 5/- (2) and £1 (pulled perf at right), all used, mostly fine. Photo

£600-800

£1 dull purple and red, unused with large part original gum, perfs slightly trimmed at upper right otherwise fine mint. very rare. Barefoot 7. Photo

£800-1,000

SPINK.COm your ‘my spink’ personalised account spink Live launched directly from our website

an extensive search and research function covering 280,000 sales results since 2002

3d images for closer inspection on key items all of spink’s businesses and locations under one roof

WWW.spinK.COm 87

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impOrtant british empire revenue stamps Sierra Leone, Stamp Duty, 1886 Issue - contd.

1736 Documents and Pieces 1736 ័

1892 large piece bearing 1d. (6), 1/- (3) and 5/- (5), all with manuscript signature/initials and date, and tied by “REGISTRAR GENERAL/SIERRA LEONE” circular cachet. Rare. Photo

£600-800

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1737 1737 ័

1892 piece bearing 6d., 2/- (creased) and 5/- (3), all crossed by manuscript signature and date, and cancelled by “REGISTRAR GENERAL/SIERRA LEONE” circular cachet. Scarce. Photo

£300-400

1738

1738 ័

1892 piece bearing 3d., 6d. (3), 1/- (2) and 5/- (5), all crossed by manuscript signature and date, and cancelled by “REGISTRAR GENERAL/SIERRA LEONE” circular cachet; one 6d. and 5/- crossed by vertical crease. Photo

£600-800

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impOrtant british empire revenue stamps Sierra Leone, Stamp Duty, 1886 Issue - contd.

1739 1739

1892 (12 Oct.) document signed by the Registrar General bearing 3d., 1/- (4, one crossed by vertical crease) and 5/-, all crossed by manuscript signature and date, and cancelled by “REGISTRAR GENERAL/SIERRA LEONE” circular cachet. Scarce. Photo WWW.spinK.COm

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£400-500

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1894 Provisional Issue

————— 1740 ————— 1740

1741

ᔛ

1d. on 6d. (4), two with hyphen and two without hyphen, one of which shows surcharge misplaced sideways, fine used. Barefoot 8-9. Photo

£100-120

1d. on 6d. with hyphen used with Postage 1893 1⁄ 2 d. on 11⁄ 2 d. vertical pair and 1896 2d. on 1899 (1 Apr.) envelope registered from Freetown to manchester, fine

£100-120

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impOrtant british empire revenue stamps

SOUTHERN RHODESIA

—————————— 1742 ——————————

1742

P អ ᔛ B

1924 Waterlow file sheet 7/6d. vignette only and complete design, both in blocks of twenty (10x2) being the bottom two rows of the sheet, both with five large punch holes in the middle of every block of four, both with various ink notations in the margin, the vignette with “Vignette plate & lay correct for 7/6 value” in red ink and “7/6 Cents Colour OK”, the complete design with “Correct Colour OK” and “Casement wording correct. Lay a trifle lower as marked” in red ink; some creasing in places. Photo

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£1,000-1,200

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October 23, 2013 - LOndOn

—————————— 1743 ——————————

1743

ᔛ P

1937 Waterlow file sheets, 3/- blue-green block of twenty (10x2) being the bottom two rows of the sheet and £10 deep purple strip of ten being the bottom row of the sheet, each stamp with small punch hole, both marked “Plate Colour OK”, the 3/- dated “25.6.48” and the £10 “8/4/52”; both with a central vertical fold. Photo

£600-800

SWAZILAND 1744

1951 (7 June) deed of Transfer bearing Postage 1938 5/- and 10/- (4) , all neatly tied by Registrar od deeds c.d.s., fine

£200-300

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impOrtant british empire revenue stamps

ZULULAND

1745 Front

1745

1891 (1 Jan.) Trading License authorising a store at the manga Ngutu district, bearing 1888 1/- (53 with forty-two on reverse - two others missing) and 9/- (5), all tied by “RORKE’S dRIFT/zuLuLANd” large circular cachet in violet, the license with manuscript notation “Accommodation must be provided for travellers, both man and beast, when there is no hotel in the neighbourhood”. A magnificent document. Photo

END OF THE SALE

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£2,500-3,000

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1745 Rear

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69 Southampton Row, Bloomsbury, London WC1B 4ET tel: +44 (0)20 7563 4034 fax: +44 (0)20 7563 4037 email: auctionteam@spink.com

IMPORTANT BRITISH EMPIRE REVENUE STAMPS

WRITTEN BIDS FORM

name ______________________________________________________

this form should be sent or faxed to the spink auction office in advance of the sale. references for new clients should be address ____________________________________________________ supplied in good time to be taken up before the sale. bids received later than one hour before the start of the sale may ____________________________________________________________ not be processed.

____________________________________________________________ YOU CAN ALSO BID IN REAL TIME ON SPINK LIVE. 23 OCTOBER 2013

JUST VISIT WWW.SPINK.COM, REGISTER AND

pOstCOde ___________________________________________________

LONDON

saLe titLe

date

COde name

saLe nO.

Important British Empire Revenue Stamps

Wednesday 23 October 2013 at 2.30 p.m.

KODI

13041

i request spink, without legal obligations of any kind on its part, to bid on the following Lots up to the price given below. i understand that if my bid is successful the purchase price will be the sum of the final bid and buyer’s premium as a percentage of the final bid as well as any vat chargeable. the rate of premium is 20% of the final hammer price of each lot. all bids shall be treated as offers made on the terms and Conditions for buyers printed in the catalogue. i also understand that spink provides the service of executing bids on behalf of clients for the convenience of clients and that spink will not be held responsible for failing to execute bids. if identical commission bids are received for the same Lot, the commission bid received first by spink will take precedence. please note that you will not be notified if there are higher written bids received. if you require such notification then this is available on bids made via spink live bidding service.

BIDDERS PLEASE NOTE OUR EXTENSION CLAUSES IN OUR TERMS AND CONDITIONS FOR BUYERS PLEASE PRINT CLEARLY IN BLOCK LETTERS AND ENSURE THAT BIDS ARE IN STERLING

Lot number (in numerical order)

price bid £ (excluding buyer’s premium)

Lot number (in numerical order)

price bid £ (excluding buyer’s premium)

Lot number (in numerical order)

price bid £ (excluding buyer’s premium)

––––––––––––––––––––––––––––––––––––––––––––––

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

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teL. hOme

______________________________________________

teL. OffiCe ____________________________________________

____________________________________________________

e-maiL ________________________________________________

signature _______________________________________________

vat number ___________________________________________

fax

please indicate the type of card:

v isa

v isa debit

masterCard

sWitCh

ameriCan express

PAYMENT MADE BY MASTERCARD OR VISA ARE SUBJECT TO A 2% SURCHARGE AND AMERICAN EXPRESS 4% Card nO: signature

start date: expiry date

issue nO:

seCurity COde:

name (On Credit Card)

please charge all purchases to my card do not charge my card. i will arrange to send payment. (spink will only charge your card should you default on the payment terms agreed) please hold my purchased lots for collection

Continued ...

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date

saLe nO.

Wednesday 23 October 2013 at 2.30 p.m.

13041

PLEASE PRINT CLEARLY IN BLOCK LETTERS AND ENSURE THAT BIDS ARE IN STERLING Lot number (in numerical order)

price bid £ (excluding buyer’s premium)

Lot number (in numerical order)

price bid £ (excluding buyer’s premium)

BIDDING INCREMENTS bidding generally opens below the low estimate and advances in the following order although the auctioneer may vary the bidding increments during the course of the auction. the normal bidding increments are: up to £100 £100 to £300 £300 to £600 £600 to £1,000

by £5 by £10 £320-£350-£380-£400 etc. by £50

£1,000 to £3,000 £3,000 to £6,000 £6,000 to £20,000 £20,000 and up

by £100 £3,200-£3,500-£3,800-£4,000 etc. by £500 auctioneer’s discretion

Lot number (in numerical order)

price bid £ (excluding buyer’s premium)

VAT is chargeable on the hammer price and the buyer’s premium of daggered (†) and (Ω) lots at the standard rate (currently 20%), and on lots marked (x) at the reduced rate (currently 5% on the hammer price and 20% on the buyer’s premium). vat on margin scheme lots (identified by the absence of any vat symbol next to the lot number) is payable at 20% on the buyer’s premium only.

REFERENCES REQUIRED FOR CLIENTS NOT YET KNOWN TO SPINK

trade referenCes

banK referenCes

________________________________________________________________________________________ _____________________________________________________________________________________________________

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TERMS AND CONDITIONS FOR BUYERS These conditions set out the terms on which we (Spink and Son Limited of 69 Southampton Row, Bloomsbury London WC1B 4ET (company no. 04369748)) contract with you (Buyer) either as agent on behalf of the Seller or as principal if we are the Seller. You should read these conditions carefully. 1

DEFINITIONS The following definitions in this condition apply in these conditions.

Auctioneers’ Margin Scheme

means a VAT margin scheme as defined by HM Revenue & Customs;

Buyer’s Premium

means the charge payable by you as a percentage of the Hammer Price, at the rates set out in clause 5.1 below;

Certificate of Authenticity

means a certificate issued by an Expert Committee confirming the authenticity of a Lot;

Expert Committee

means a committee of experts to whom a Lot may be sent for an extension in accordance with clause 3.4.3;

Forgery

means a Lot constituting an imitation originally conceived and executed as a whole with a fraudulent intention to deceive as to authorship, origin, age, period, culture or source where the correct description as to such matters is not reflected by the description in the catalogue and which at the date of the auction had a value materially less than it would have had if it had been in accordance with the description in the catalogue. Accordingly, no Lot shall be capable of being a Forgery by reason of any damage and/or restoration work of any kind (including re-enamelling);

Hammer Price

means the amount of the highest bid accepted by the auctioneer in relation to a Lot;

Lot

means any item deposited with us for sale at auction and, in particular, the item or items described against any Lot number in any catalogue;

Reserve

the amount below which we agree with the Seller that the Lot cannot be sold;

Seller

means the owner of the Lot being sold by us;

Spink Group

Spink and Son Limited, our subsidiaries and associated companies.

VAT

value added tax chargeable under VAT and any similar replacement or additional tax; and

VAT Symbols

means the symbols detailing the VAT status of the Lot details of which are set out at the back of the catalogue. the first session of the sale. If accepted by us, such request shall have the same effect as notice of an intention to question the genuineness or description of the Lot for the purposes of clause 5.13 (Refund in the case of Forgery) of these Terms and Conditions and the provisions of clause 5.13 (Refund in the case of Forgery) shall apply accordingly.

SPINK’S ROLE AS AGENT 2.1

All sales undertaken by us either at auction or privately are undertaken either as agent on behalf of the Seller or from time to time, as principal if we are the owner of the Lot. Please note that even if we are acting as agent on behalf of the Seller rather than as principal, we may have a financial interest in the Lot.

2.2

The contract for the sale of the Lot will be between you and the Seller.

3.4.2 Notice of a request for an expert opinion or Certificate of Authenticity must give the reason why such opinion is required and specify the identity of your proposed expert which will be subject to agreement by us. We reserve the right, at our discretion, to refuse a request for an expert opinion or Certificate of Authenticity including (without limitation) where the proposed expert is not known to us.

BEFORE THE SALE 3.1

3.2

Examination of goods You are strongly advised to examine personally any goods in which you are interested, before the auction takes place. Condition reports are usually available on request. We provide no guarantee to you other than in relation to Forgeries, as set out in clause 5.13 of these Terms and Conditions.

3.4.3 If we accept a request for an expert opinion or Certificate of Authenticity we will submit the Lot to the Expert Committee. You acknowledge and accept that the length of time taken by an Expert Committee to reach an opinion will vary depending on the circumstances and in any event is beyond our control.

Catalogue descriptions 3.2.1 Statements by us in the catalogue or condition report, or made orally or in writing elsewhere, regarding the authorship, origin, date, age, size, medium, attribution, genuineness, provenance, condition or estimated selling price of any Lot are merely statements of opinion, and are not to be relied on as statements of definitive fact. Catalogue illustrations are for guidance only, and should not be relied on either to determine the tone or colour of any item or to reveal imperfections. Estimates of the selling price should not be relied on as a statement that this price is either the price at which the Lot will sell or its value for any other purpose. 3.2.2 Many items are of an age or nature which precludes their being in perfect condition and some descriptions in the catalogue or given by way of condition report make reference to damage and/or restoration. We provide this information for guidance only and the absence of such a reference does not imply that an item is free from defects or restoration nor does a reference to particular defects imply the absence of any others. 3.2.3 Other than as set out in clause 5.13, and in the absence of fraud, neither the Seller nor we, nor any of our employees or agents, are responsible for the correctness of any statement as to the authorship, origin, date, age, attribution, genuineness or provenance of any Lot nor for any other errors of description or for any faults or defects in any Lot.

3.3

3.4

Your Responsibility You are responsible for satisfying yourself as to the condition of the goods and the matters referred to in the catalogue description. Extensions – Stamps only 3.4.1 If you wish to obtain an expert opinion or Certificate of Authenticity on any Lot (other than a mixed Lot or Lot containing undescribed stamps) you must notify us in writing not less than forty-eight hours before the time fixed for the commencement of

Spink Uni (07/11) (20)

3.4.4 We will not normally accept a request for an extension on account of condition. Any Lot described in the catalogue as having faults or defects may not be returned even if an expert opinion or Certificate of Authenticity cites other faults or defects not included in the catalogue description, other than in the case of a Forgery. 3.4.5 Should Spink accept a request for an extension under the foregoing provisions of this paragraph, the fact may be stated by the Auctioneer from the rostrum prior to the sale of the Lot. 3.4.6 It should be noted that any stamp accompanied by a Certificate of Authenticity is sold on the basis of that Certificate only and not on the basis of any other description or warranty as to authenticity. No request for an extension will be accepted on such a stamp and the return of such a stamp will not be accepted. 4

AT THE SALE 4.1

Refusal of admission Our sales usually take place on our own premises or premises over which we have control for the sale, and we have the right, exercisable at our complete discretion, to refuse admission to the premises or attendance at an auction.

4.2

Registration before bidding You must complete and sign a registration form and provide identification before making a bid at auction. Please be aware that we usually require buyers to undergo a credit check. Some lots may be designated, prior to the auction, as “Premium Lots”, which means a deposit may be required before placing a bid on the item for sale. Information will be posted on our website in such an event.

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4.3

Bidding as Principal When making a bid (whether such bids are made in person or by way of telephone bids operated by Spink, commission or online or email bids), you will be deemed to be acting as principal and will be accepting personal liability, unless it has been agreed in writing, at the time of registration, that you are acting as agent on behalf of a third party buyer acceptable to us.

4.4

Commission Bids If you give us instructions to bid on your behalf, by using the form provided in our catalogues or via our website, we shall use reasonable endeavours to do so, provided these instructions are received not later than 24 hours before the auction. If we receive commission bids on a particular Lot for identical amounts, and at auction these bids are the highest bids for the Lot, it will be sold to the person whose bid was received first. Commission bids are undertaken subject to other commitments at the time of the sale, and the conduct of the auction may be such that we are unable to bid as requested. Since this is undertaken as a free service to prospective buyers on the terms stated, we cannot accept liability for failure to make a commission bid. You should therefore always attend personally if you wish to be certain of bidding.

4.5

On-line Bidding We offer internet services as a convenience to our clients. We will not be responsible for errors or failures to execute bids placed on the internet, including, without limitation, errors or failures caused by (i) a loss of internet connection by either party for whatever reason; (ii) a breakdown or problems with the online bidding software and/or (iii) a breakdown or problems with your internet connection, computer or system. Execution of on-line internet bids is a free service undertaken subject to other commitments at the time of the auction and we do not accept liability for failing to execute an online internet bid or for errors or omissions in connection with this activity.

4.6

Telephone Bids If you make arrangements with us not less than 24 hours before the sale, we shall use reasonable endeavours to contact you to enable you to participate in bidding by telephone, but in no circumstances will we be liable to either the Seller or you as a result of failure to do so.

4.7

Currency Converter At some auctions, a currency converter will be operated, based on the one month forward rates of exchange quoted to us by Barclays Bank Plc or any other appropriate rate determined by us, at opening on the date of the auction. Bidding will take place in a currency determined by us, which is usually sterling for auctions held in London. The currency converter is not always reliable, and errors may occur beyond our control either in the accuracy of the Lot number displayed on the converter, or the foreign currency equivalent of sterling bids. We shall not be liable to you for any loss suffered as a result of you following the currency converter.

4.8

Video images At some auctions there will be a video screen. Mistakes may occur in its operation, and we cannot be liable to you regarding either the correspondence of the image to the Lot being sold or the quality of the image as a reproduction of the original.

4.9

Bidding Increments Bidding generally opens below the low estimate and advances in the following order although the auctioneer may vary the bidding increments during the course of the auction. The normal bidding increments are: Up to £100 by £5 £100 to £300 by £10 £300 to £600 £320-£350-£380-£400 etc. £600 to £1,000 by £50 £1,000 to £3,000 by £100 £3,000 to £6,000 £3,200-£3,500-£3,800-£4,000 etc. £6,000 to £20,000 by £500 £20,000 and up Auctioneer’s discretion

4.10 Bidding by Spink 4.10.1 We reserve the right to bid on Lots on the Seller’s behalf up to the amount of the Reserve (if any), which will never be above the low estimate printed in the auction catalogue. 4.10.2 The Spink Group reserves the right to bid on and purchase Lots as principal. 4.11 The Auctioneer’s Discretion The auctioneer has the right at his absolute discretion to refuse any bid to advance the bidding in such manner as he may decide to withdraw or divide any Lot, to combine any two or more Lots and, in the case of error or dispute, to put an item up for bidding again. Spink Uni (07/11) (20)

4.12 Successful Bid Subject to the auctioneer’s discretion, the striking of his hammer marks the acceptance of the highest bid, provided always that such bid is higher than the Reserve (where applicable), and the conclusion of a contract for sale between you and the Seller. 4.13 After Sale Arrangements If you enter into any private sale agreements for any Lot with the Seller within 60 days of the auction, we, as exclusive agents of the Seller reserve the right to charge you the applicable Buyer’s Premium in accordance with these Terms and Conditions, and the Seller a commission in accordance with the terms of the Seller’s agreement. 4.14 Return of Lot Once your bid has been accepted for a Lot then you are liable to pay for that Lot in accordance with these Terms and Conditions. If there are any problems with a Lot then you must notify us within 7 days of receipt of the Lot, specifying the nature of the problem. We may then request that the Lot is returned to us for inspection. Save as set out in clause 5.13, the cancellation of the sale of any Lot and the refund of the corresponding purchase price is entirely at our sole discretion. We will not normally exercise that discretion if the Lot is not received by us in the same condition that it was in at the auction date. AFTER THE AUCTION 5.1 Buyer’s Premium In addition to the Hammer Price, you must pay us the Buyer’s Premium at a rate of 20% of the final Hammer Price of each Lot. 5.2 Value Added Tax Other than in respect of Zero-rated Lots (o) VAT is chargeable on the Hammer price and the Buyer’s premium of daggered (†) and (Ω) lots at the standard rate (currently 20%), and on lots marked (x) at the reduced rate (currently 5% on the Hammer price and 20% on the Buyer’s premium). VAT on Margin scheme lots (identified by the absence of any VAT symbol next to the lot number) is payable at 20% on the Buyer’s premium only. 5.3 VAT Refunds General 5.3.1 As we remain liable to account for VAT on all Lots unless they have been exported outside the EU within 3 months of the date of sale, you will generally be asked to deposit all amounts of VAT invoiced. However, if a Spink nominated shipper is instructed, then any refundable VAT will not be collected. In all other cases credits will be made when proof of export is provided. If you export the Lot yourself you must obtain shipping documents from the Shipping Department for which a charge of £50 will be made. 5.3.2 If you export the Lot you must return the valid proof of export certificate to us within 3 months of the date of sale. If you fail to return the proof of export certificate to us within such period and you have not already accounted to us for the VAT, you will be liable to us for the full amount of the VAT due on such Lot and we shall be entitled to invoice you for this sum. 5.3.3 To apply for a refund of any VAT paid, the proof of export certificate must be sent to our Shipping Department clearly marked ‘VAT Refund’ within 3 months of the date of sale. No payment will be made where the total amount of VAT refundable is less than £50 and Spink will charge £50 for each refund processed. VAT Refunds - Buyers from within the EU 5.3.4 VAT refunds are available on the Hammer Price and Buyer’s Premium of Daggered (†) and Investment Gold (g) Lots. You must certify that you are registered for VAT in another EU country and that the Lot is to be removed from the United Kingdom within 3 months of the date of sale. 5.3.5 Where an EU buyer purchases a Lot on which import VAT has been charged, no refund of VAT is available from us. It may be possible to apply directly for a refund on form VAT 65 to HM Revenue & Customs Overeseas Repayment Section, Londonderry. VAT Refunds – Buyers from outside the EU 5.3.6 Where a Lot is included within the Auctioneers’ Margin Scheme and evidence of export from the EU is produced within 3 months of the date of sale, the VAT on Buyer’s Premium may be refunded. 5.3.7 Where the Lot is marked as a Daggered (†) or Investment Gold (g) Lot the VAT charged on the Hammer Price may be refunded where evidence of export from the EU is produced within 3 months of the date of sale. A refund of VAT charged on the Buyer’s Premium can also be made on receipt of proof of business as a collectibles dealer. 5.3.8 Where the Lot is marked as an Omega (Ω) Lot or an Import VAT (x) Lot and evidence of export from the EU is produced within 3 months of the date of sale, the VAT charged on both the Hammer Price and Buyer’s Premium may be refunded. Where required, we can advise you on how to export such Lots as a specific form of export evidence is required. Where we advise you on the export of the Lots, please be aware that the ultimate responsibility in respect of obtaining a valid proof of export certificate will lie with you and we will not be responsible for your failure to obtain such certificate.

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Payment 5.4.1 You must provide us with your full name and permanent address and, if so requested, details of the bank from which any payments to us will be made. You must pay the full amount due (comprising the Hammer Price, the Buyer’s Premium and any applicable VAT) within seven days after the date of the sale. This applies even if you wish to export the Lot and an export licence is (or may be) required. 5.4.2 You will not acquire title to the Lot until all amounts due have been paid in full. This includes instances where special arrangements were made for release of Lot prior to full settlement. 5.4.3 Payment should be made in sterling by one of the following methods: II(i) Direct bank transfer to our account details of which are set out on the invoice. All bank charges shall be met by you. Please ensure that your client number is noted on the transfer. i(ii) By cheque or bank draft made payable to Spink and Son Ltd and sent to Spink at 69 Southampton Row, Bloomsbury, London WC1B 4ET. Please note that the processing charges for payments made by cheques or bank drafts drawn on a non-U.K bank shall be met by you. Please ensure that the remittance slip printed at the bottom of the invoice is enclosed with your payment. (iii) By Visa or Mastercard. A charge of 2% will be applied. Payments exceeding £5,000 can normally only be made by the card holder in person whilst on our premises. 5.4.4 Payments should be made by the registered buyer and not by third parties, unless it has been agreed at the time of registration that you are acting as an agent on behalf of a third party. 5.5 Invoices Invoices may consist of one or more pages and will show: Zero rated Lots (o); no symbol Lots sold under the Auctioneers’ Margin Scheme; Lots marked (g) special scheme Investment Gold; Daggered Lots (†), imported Lots marked (x) and (Ω), (e) Lots with Zero rated hammer for EU VAT registered buyers. 5.6 Collection of Purchases 5.6.1 Unless we specifically agree to the contrary, we shall retain items sold until all amounts due to us, or to the Spink Group, have been paid in full. 5.6.2 Unless we notify you to the contrary, items retained by us will be covered in accordance with our policy which is available for inspection at our offices from the date of sale for a period of seven days or until the time of collection, whichever is sooner. After seven days or from the time of collection, whichever is the earlier, the Lot will be entirely at your risk. 5.6.3 Our policy will not cover and we are unable to accept responsibility for damage caused by woodworm, changes in atmospheric conditions or acts of terrorism. 5.7 Notification We are not able to notify successful bidders by telephone. While Invoices are sent out by mail after the auction we do not accept responsibility for notifying you of the result of your bid. You are requested to contact us by telephone or in person as soon as possible after the auction to obtain details of the outcome of your bids to avoid incurring charges for late payment. 5.8 Packing and handling 5.8.1 We shall use all reasonable endeavours to take care when handling and packing a purchased Lot but remind you that after seven days or from the time of collection, whichever is sooner, the Lot is entirely at your risk. Our postage charges are set out at the back of the catalogue. 5.8.2 It is the responsibility of the Buyer to be aware of any Import Duties that may be incurred upon importation to the final destination. Spink will not accept return of any package in order to avoid these duties. The onus is also on the Buyer to be aware of any Customs import restrictions that prohibit the importation of certain collectibles. Spink will not accept return of the Lot(s) under these circumstances. Spink will not accept responsibility for Lot(s) seized or destroyed by Customs. 5.8.3 If the Buyer requires delivery of the Lot to an address other than the invoice address this will be carried out at the discretion of Spink. 5.9 Recommended packers and shippers If required our shipping department may arrange shipment as your agent. Although we may suggest carriers if specifically requested, our suggestions are made on the basis of our general experience of such parties in the past and we are not responsible to any person to whom we have made a recommendation for the acts or omissions of the third parties concerned. 5.10 Remedies for non-payment or failure to collect purchases 5.10.1 If you fail to make payment within seven days of your stipulated payment date set out in your invoice, we shall be entitled to exercise one or more of the following rights or remedies: 5.10.1.1 to charge interest at the rate of 2% per month compound interest, calculated on a daily basis, from the date the full amount is due;

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5.10.1.2 to set off against any amounts which the Spink Group may owe you in any other transaction the outstanding amount remaining unpaid by you; 5.10.1.3 we may keep hold of all or some of your Lots or other property in the possession of the Spink Group until you have paid all the amounts you owe us or the Spink Group, even if the unpaid amounts do not relate to those Lots or other property. Following fourteen days’ notice to you of the amount outstanding and remaining unpaid, the Spink Group shall have the right to arrange the sale of such Lots or other property. We shall apply the proceeds in discharge of the amount outstanding to us or the Spink Group, and pay any balance to you; 5.10.1.4 where several amounts are owed by you to the Spink Group in respect of different transactions, to apply any amount paid to discharge any amount owed in respect of any particular transaction, whether or not you so direct; 5.10.1.5 to reject at any future auction any bids made by you or on your behalf or obtain a deposit from you before accepting any bids. 5.10.2 If you fail to make payment within thirty-five days, we shall in addition be entitled: 5.10.2.1 to cancel the sale of the Lot or any other item sold to you at the same or any other auction; 5.10.2.2 to arrange a resale of the Lot, publicly or privately, and, if this results in a lower price being obtained, claim the balance from you together with all reasonable costs including a 20% seller’s commission, expenses, damages, legal fees, commissions and premiums of whatever kind associated with both sales or otherwise, incurred in connection with your failure to make payment; or 5.10.2.3 take any other appropriate action as we deem fit. 5.11 Failure to collect Where purchases are not collected within seven days after the sale, whether or not payment has been made, you will be required to pay a storage charge of £2 per item per day plus any additional handling cost that may apply. You will not be entitled to collect the Lot until all outstanding charges are met, together with payment of all other amounts due to us. 5.12 Export Licence 5.12.1 If required we can, at our discretion, advise you on the detailed provisions of the export licensing regulations. Where we advise you in relation to export licensing regulations the ultimate responsibility in respect of any export will lie with you and we will not be responsible for your failure to apply for any necessary licences. 5.12.2 If the Lot is going to be hand carried by you, you may be required to produce a valid export licence to us or sign a waiver document stating that a licence will be applied for. 5.12.3 You should always check whether an export licence is required before exporting. Export licences are usually obtained within two or three weeks but delays can occur. 5.12.4 Unless otherwise agreed by us in writing, the fact that you wish to apply for an export licence does not affect your obligation to make payment within seven days nor our right to charge interest on late payment. 5.12.5 If you request that we apply for an export licence on your behalf, we shall be entitled to recover from you our disbursements and out of pocket expenses in relation to such application, together with any relevant VAT. 5.12.6 We will not be obliged to rescind a sale nor to refund any interest or other expenses incurred by you where payment is made by you despite the fact that an export licence is required. 5.13 Refund in the case of Forgery 5.13.1 A sale will be cancelled, and the amount paid refunded to you if a Lot (other than a miscellaneous item not described in the catalogue) sold by us proves to have been a Forgery. We shall not however be obliged to refund any amounts if either (a) the catalogue description or saleroom notice at the auction date corresponded to the generally accepted opinion of scholars or experts at that time, or fairly indicated that there was a conflict of opinions, or (b) it can be demonstrated that the Lot is a Forgery only by means of either a scientific process not generally accepted for use until after publication of the catalogue or a process which at the date of the auction was unreasonably expensive or impracticable or likely to have caused damage to the Lot. Furthermore, you should note that this refund can be obtained only if the following conditions are met: 5.13.1.1 you must notify us in writing, within seven days of the receipt of the Lot(s), that in your view the Lot concerned is a Forgery; 5.13.1.2 you must then return the item to us within fourteen days from receipt of the Lot(s), in the same condition as at the auction date; and

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5.13.1.3 as soon as possible following return of the Lot, you must produce evidence satisfactory to us that the Lot is a Forgery and that you are able to transfer good title to us, free from any third party claims. 5.13.2 In no circumstances shall we be required to pay you any more than the amount paid by you for the Lot concerned and you shall have no claim for interest. 5.13.3 The benefit of this guarantee is not capable of being transferred, and is solely for the benefit of the person to whom the original invoice was made out by us in respect of the Lot when sold and who, since the sale, has remained the owner of the Lot without disposing of any interest in it to any third party. 5.13.4 We shall be entitled to rely on any scientific or other process to establish that the Lot is not a Forgery, whether or not such process was used or in use at the date of the auction. 6 LIABILITY Nothing in these Terms and Conditions limits or excludes our liability for: 6.1 death or personal injury resulting from negligence; or 6.2 any damage or liability incurred by you as a result of our fraud or fraudulent misrepresentation. 7 COPYRIGHT 7.1 We shall have the right (on a non-exclusive basis) to photograph, video or otherwise produce an image of the Lot. All rights in such an image will belong to us, and we shall have the right to use it in whatever way we see fit. 7.2 The copyright in all images, illustrations and written material relating to a Lot is and shall remain at all times our property and we shall have the right to use it in whatever way we see fit. You shall not use or allow anyone else to use such images, illustrations or written material without our prior written consent. 8 VAT You shall give us all relevant information about your VAT status and that of the Lot to ensure that the correct information is printed in the catalogues. Once printed, the information cannot be changed. If we incur any unforeseen cost or expense as a result of the information being incorrect, you will reimburse to us on demand the full amount incurred. 9 NOTICES All notices given under these Terms and Conditions may be served personally, sent by 1st class post, or faxed to the address given to the sender by the other party. Any notice sent by post will be deemed to have been received on the second working day after posting or, if the addressee is overseas, on the fifth working day after posting. Any notice sent by fax or served personally will be deemed to be delivered on the first working day following despatch. 10 ADDITIONAL PROVISIONS The following provisions of this clause 10 shall apply only if you are acting for the purposes of your business. 10.1 Limitation of Liability Subject to clause 6, we shall not be liable, whether in tort (including for negligence) or breach of statutory duty, contract, misrepresentation or otherwise for any: 10.1.1 loss of profits, loss of business, depletion of goodwill and/or similar losses, loss of anticipated savings, loss of goods, loss of contract, loss of use, loss of corruption of data or information; or 10.1.2 any special, indirect, consequential or pure economic loss, costs, damages, charges or expenses. 10.2 Severability If any part of these Terms and Condition is found by any court to be invalid, illegal or unenforceable, that part may be discounted and the rest of the conditions shall continue to be valid and enforceable to the fullest extent permitted by law. 10.3 Force majeure We shall have no liability to you if we are prevented from, or delayed in performing, our obligations under these Terms and Conditions or from carrying on our business by acts, events, omissions or accidents beyond our reasonable control, including (without limitation) strikes, lock-outs or other industrial disputes (whether involving our workforce or the workforce of any other party), failure of a utility service or transport network, act of God, war, riot, civil commotion, malicious damage, compliance with any law or governmental order, rule, regulation or direction, accident, breakdown of plant or machinery, fire, flood, storm or default of suppliers or subcontractors. 10.4 Waiver 10.4.1 A waiver of any right under these Terms and Conditions is only effective if it is in writing and it applies only to the circumstances for which it is given. No failure or delay by a party in exercising any right or remedy under these Terms and Conditions or by law shall constitute a waiver of that (or any other) right or remedy, nor preclude or restrict its further exercise. No single or partial exercise of such right or remedy shall preclude or restrict the further exercise of that (or any other) right or remedy. 10.4.2 Unless specifically provided otherwise, rights arising under these Terms and Conditions are cumulative and do not exclude rights provided by law. Spink Uni (07/11) (20)

10.5 Law and Jurisdiction 10.5.1 These Terms and Conditions and any dispute or claim arising out of or in connection with them or their subject matter, shall be governed by, and construed in accordance with, the law of England and Wales. 10.5.2 The parties irrevocably agree that the courts of England and Wales shall have exclusive jurisdiction to settle any dispute or claim that arises out of, or in connection with, Terms and Conditions or their subject matter.

Postal Charges Prices for books (items sent by this method are not covered by insurance) Weight

Rest of the World

Up to 1kg

£8 for any weight

£12

£15

Up to 2kg

£8 for any weight

£18

£25

Prices for all other items including postage and packaging Invoice Value

Rest of the World

Up to £1,500

£10

£15

£20

Up to £10,000

£20

£30

£40

Above £10,001

£20

£50

£60

Shipments of more than 2kg or volumetric measurement of more than 2kg have to be sent by courier. Certain countries may incur extra charge when courier services are required by our insurance policy. For lots sent by courier please contact Auctionteam@spink.com for calculation of any further relevant cost in addition to the above charges. Value Added Tax (VAT) Charging of (VAT) at Auction The information shown on this page sets out the way in which Spink intends to account for VAT. i.

Auctioneers’ Margin Scheme 1. Where possible, we will offer Lots for sale under the Auctioneers’ Margin Scheme. Such Lots can be identified by the absence of any VAT symbol next to the Lot number in the catalogue and will not be subject to VAT on the Hammer Price. 2. Where Lots are sold using the Auctioneers’ Margin Scheme to VAT–registered businesses, the VAT included within the Buyers’ Premium is not recoverable as input tax. Upon request on sale day, we will issue invoices that show VAT separately on both the Hammer Price and the Buyer’s Premium. This will enable VAT-registered businesses to recover the VAT charged as input tax, subject to the normal rules for recovering input tax.

ii.

Zero-Rated Lots Limited Categories of goods, such as books, are Zero-rated (o) for VAT in the United Kingdom. Such Lots are offered under the Auctioneers’ Margin Scheme. In these circumstances no VAT will be added to the Buyer’s premium.

iii.

Daggered Lots Lots which are Daggered (†) in the catalogue are subject to VAT at 20% on both the Hammer Price and the Buyer’s Premium.

iv.

Starred and Omega Lots Lots which are marked (x) in the catalogue are subject to VAT at 5% on the Hammer price plus 20% on the Buyer’s premium. Lots which bear the Omega symbol (Ω) are subject to VAT at 20% on the Hammer Price and on the Buyer’s Premium. Such Lots bear VAT because the Lot is liable for VAT at this rate on importation into the EU.

Investment Gold Lots Lots marked (g) in the catalogue are exempt from VAT on the Hammer Price and are subject to VAT at 20% on the Buyer’s Premium. A refund of VAT charged on the Buyer’s Premium can also be made on receipt of proof of business as a collectibles dealer.

vi.

Imported Lots Lots which are marked (x) and Lots which bear the Omega symbol (Ω) have VAT charged on the Hammer Price and Buyers’ Premium because they have been imported into the United Kingdom from outside the EU. In these cases we have used a temporary importation procedure, which in effect means that the point of importation is deferred until the Lot has been sold. At this point the Buyer is treated as the importer and is liable to pay the import VAT due. We will collect the VAT from you and pay it to HM Customs and Excise on your behalf.

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SALE CALENDAR 2013 STAMPS 10 21 22 22 23 23 24 13 14 14 15 11

September September September October October October October November November November November December

London Singapore Singapore London London London London London London London London London

13040 13030 13038 13045 13028 13041 13046 13043 13048 13049 13050 13044

London London London New York London

13019 13014 13039 317 13015

World Banknotes The Ibrahim Salem Collection of African Banknotes Banknotes of Bermuda - Dr. the Hon. David J. Saul Collection The Collector’s Series Sale World Banknotes

London London London New York London

13018 13037 13047 317 13034

Orders, Decorations, Campaign Medals & Militaria

London

13003

The Collector’s Series Sale Bonds and Share Certificates of the World Bonds and Share Certificates of the World

New York Lugano London

317 SW1008 13017

The Collector’s Series Sale

New York

317

An Evening of Exceptional Wines

Singapore

SFW03

COINS 24 September 24/25 September 1 October 9/10 October 3 December

BANKNOTES 2/3 October 4 October 4 October 9/10 October 5 December

MEDALS 21 November

BONDS AND SHARES 9/10 October 19/21 October 28 November

AUTOGRAPHS 9/10 October

WINES 20 September

The above sale dates are subject to change

YOUR ASIA TEAM (HONG KONG - SINGAPORE) Vice Chairman Anna Lee Administration Amy Yung Newton Tsang Raymond Tat Gary Tan

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£25

IMPORTANT BRITISH EMPIRE REVENUE STAMPS

R 23 OCTOBER 2013

69 Southampton Row, Bloomsbury, London WC1B 4ET www.spink.com

LONDON

STAMPS COINS BANKNOTES MEDALS BONDS & SHARES AUTOGRAPHS BOOKS WINES

23 OCTOBER 2013

LONDON