Spink Auction 14 Jul 2011

Viewing at 69 Southampton Row:Monday 11 July 2011 10.00 a.m.- 5.00 p.m.Tuesday 12 July 2011 10.00 a.m.- 5.00 p.m.

YOUR SPINK TEAM FOR THIS SALE

For your questions about the sale lots:Nick Startup+44 (0)20 7563 4073 / [email protected]

David Parsons+44 (0)20 7563 4072 / [email protected]

For your bids:Miroslava Adusei-Poku+44 (0)20 7563 4020 Fax: +44 (0)20 7563 [email protected]

For your internet bidding:Segun Magbagbeola+44 (0)20 7563 4090 / [email protected]

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For your VAT enquiries:John Winchcombe+44 (0)20 7563 4101 / [email protected]

In sending commission bids or making enquiries,this sale should be referred to as ELOPURA - 11030

Spink:69 Southampton Row, Bloomsbury

London WC1B 4ET

Vat No: GB 791627108

Telephone: 020 7563 4000Fax: 020 7563 4066

Web Site:For more information about

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Purchase a catalogue:Please telephone

020 7563 4080 orfax 020 7563 4085 or

e-mail [email protected] for details.

The “Walter Bickly” Collectionof Labuan and North BorneoThursday 14 July 2011 at 10.30 a.m. (Lots 1-319) and 2.30 p.m. (Lots 320-722)69 Southampton Row, Bloomsbury, London WC1B 4ET, UK

and on

Front Cover Illustrations: 446, 455

Back Cover Illustrations: 526, 402, 409

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Stamps 11030 Catalogue Pages:Layout 1 14/6/11 11:59 Page 1

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The “Walter Bickly” Collection of Labuan and North Borneo

ExtensionsProspective buyers who wish to obtain an expert opinion on any lot (other than a mixed lot or lot containing undescribedstamps) are requested to notify Spink in writing not less than forty-eight hours before the time fixed for the commencement ofthe first session of the sale. If accepted by Spink, such request shall have the same effect as notice of an intention to question thegenuineness or description of the lot for the purposes of Condition 16 of the Conditions of Business; Condition 17 shallthereafter apply accordingly.Notice of a request for an expert opinion must give the reason why such is required and specify the identity of the expert whichwill be subject to the agreement of Spink. All lots for which Certificates of Authenticity are desired must be submitted by Spinkto the Expert Committee for choice.

Buyers are reminded that any lot(s) purchased “on extension” are subject to payment in accordance with ournormal Terms & Conditions of Business. Settlement of any lots on extension should be made at the time ofinvoice 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 havingfaults 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 theAuctioneer 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 andnot 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 willnot be accepted.

Notes Concerning DescriptionsGUM: 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 hingedunmounted mint original gum as issuedunused without gum

COVERS: Should be expected to have minor nicks and tears usually from opening. Folded letters or covers normally have one ortwo 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 portionentire the outer portion of a folded letter but without contentscover an envelope

Symbols and Abbreviations

ReferencesCatalogue 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 arementioned by name.

�� unmounted mint� unused� used�+ block of four�B block larger than four� used on cover, entire letter, etc.� on piecevar. variety, varietiescat. catalogue, catalogue valuec.d.s. circular datestamp

d.s. datestamph.s. handstamp�A air mail�S specimen�C cancelled�E essay�P proofF forgeryR reprint

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)).


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July 14, 2011 - London

LABUAN

Thursday 14 July 2011

First Session at 10.30 a.m.(Lots 1-319)

Please note that the Buyer’s premium is 20% of the final hammer price of each Lot up to and including £3,000and 17% of the excess of the hammer price above £3,000.

ARE YOU THINKING OF SELLINGA COLLECTION OR SINGLE ITEM AT AUCTION?

WITH OVER 60 AUCTIONS PER YEAR, HELD AROUND THE GLOBE, SPINK ARE HAPPYTO ACCOMMODATE YOUR NEEDS TO ACHIEVE THE BEST RESULTS.

PLEASE CONTACT OUR SPECIALISTS TODAY FOR FURTHER DETAILS.

1 � 1834 (13 July) envelope to Singapore, carried privately, showing two impressions, onefine, of “LABUAN” double-ring d.s. (Proud Type D1, earliest recorded date) and boxed“SINGAPORE/SHIP LETTER/BG” with manuscript “2as” inserted. Endorsement on insideflap comments “72 dollars being charged for bringing the store which came by the ‘Rainbow’from the beach to the store close by? - Ask Major Elphinstone to show you the Labuan agentsabstract for June”; the envelope with repaired tear at upper left and some minor fox marks.Very rare, only a few examples recorded. Photo £6,000-8,000

PROVENANCE:Colonel J.R. Danson, June 1971


2 �E A pen and ink sketch (80x74mm.) of a 12c. in red, executed on piece of paper(192x218mm.), with note below “To be reduced to size of British penny postage stamp”,followed by “16 cent stamps blue colour as...”, “12 cent.. . red...”, “6 cent...yellow...”, and “2cent...green...” with Japanese Koban 20s., 45s., 6s. (creased) and 4s. taken as samples ofthese four colours. An accompanying sheet gives enlarged Malay and Chinese vernacularfor these four values and a botanical note about the Sago Palm. Some creases. Photo £6,000-8,000

Note: Labuan joined the U.P.U. on 1 April 1877 and, as a result, stamps were needed sinceit was one of the requirements upon joining. This suggested design, depicting the sago palm,was drawn by F.W. Burbridge, a well-known botanist who was at that time studying the florain the island.

PROVENANCE:De La Rue archives, September 1976

Labuan - contd.

1878 SAGO PALM ESSAY

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2


3 �E �P Die proof of a 12c. (22.5x18.5mm.) in ultramarine on thin card (80x80mm.); thinnedand a little creased, nevertheless a remarkable archival item. Photo £2,500-3,000

PROVENANCE:De La Rue archive, September 1976

1879 (MAY) WATERMARK CA OVER CROWN, SIDEWAYS

Die Proof

4 �P 12c. in black on glazed card (82x96mm.)marked “Approved, No 2” and initialled;some minor peripheral damage notaffecting the design. Unique. Photo

£5,000-6,000

PROVENANCE:De La Rue archives, September 1976 Commander M. Burnett, October 1984 Patrick Cassels, September 2006

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3

4


5 �P �B 2c. in green, a sheet of ten (5x2) pulled from the original die, on thin surfaced cardmarked “534/3”, fine. Photo £6,000-8,000

Note: The 2c. was the first adhesive produced by De La Rue from a recess-engraved plate.

PROVENANCE:De La Rue archives, September 1976 Commander M. Burnett, October 1984 Spink auction, March 1997 Patrick Cassels, November 2006

6 �P �B 2c. in black, a block of eight [2-5/7-10] with margins on three sides on thin surfacedcard; two pressed vertical creases affecting the last two vertical rows. Photo £2,500-3,000


7 �P �B 6c. in black, a block of eight [2-5/7-10] with margins on three sides on thin surfacedcard; some pressed vertical creases not affecting fine appearance. Photo £2,500-3,000


8 �P �B 12c. in black, a sheet of ten on thin surfaced card dated “3 DEC 78”; thin at lower leftaffecting [7] and some pressed vertical creases which do not affect appearance. Photo £4,000-5,000


9 �P �B 16c. in black, a sheet of ten on thin surfaced card, some pressed vertical creases at rightwhich do not significantly affect fine appearance. Photo £4,000-5,000


Labuan, 1879 (May) Watermark CA over Crown, sideways - contd.

Plate Proofs

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6 7

8 9


10 �S 2c. blue-green, 6c. orange-brown, 12c. carmine and 16c. blue, each in a marginal pairfrom either the left or right (2c. and 12c.) of a sheet, each handstamped “SPECIMEN”(Samuel Type D8), the 6c. and 16c. initialled and dated “24.12.78” in red ink in theselvedge at left, all with large part to full original gum. Wonderfully fresh and extremelyrare. Sc. 1-4; S.G. 1-4. Photo £2,500-3,000

Specimens

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11

11 �S 2c. blue-green [8], 6c. orange-brown [8], 12c. carmine [9] and 16c. blue [7], all withsheet margin at foot, each handstamped “SPECIMEN” (Samuel Type D8), all with hingeremnants, fresh and fine. Very rare. Sc. 1-4; S.G. 1-4. Photo £1,000-1,200

Labuan, 1879 (May) Watermark CA over Crown, sideways - contd.


15 � 2c. blue-green [5], 6c. orange-brown [2], 12c. carmine [4] (R.P.S. Certificate No.18,450, not present) and 16c. blue [3], each cancelled by circle of dots in red; the 2c. and6c. thinned otherwise fine. Sc. 1-4; S.G. 1-4, £2240. Photo £300-400

16 � 6c. orange-brown, [8], fine unused with part original gum. Sc. 2; S.G. 2, £200 £60-80

17 � 6c. orange-brown, [4]?, on small piece, centrally cancelled by circle of dots and showingcomplete strike of “LABUAN” single-ring d.s. with year date error alongside, both struckin red, fine. R.P.S. Certificate No. 19,245 not present. Sc. 2; S.G. 2, £190 £50-60

18 � 12c. carmine, [6], fine unused without gum. R.P.S. Certificate No. 16,774, not present.Sc. 3; S.G. 3, £1800. Photo £350-450

19 � �B 16c. blue, a complete mint sheet (5x2) generally mounted in the selvedge only, fine. Sc.4; S.G. 4 £400-500

20 � 16c. blue, a block of four from left of a sheet [1-2/6-7], a pair with margin at top [4-5]and a single [5], all unused with part or large part original gum, fine. Sc. 4; S.G. 4, £490 £120-150

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12 13 14

––––– Ex 15 ––––– 18

12 � 2c. blue-green, [2], fine unused with part original gum. Sc. 1; S.G. 1, £1400. Photo £300-400

13 � 2c. blue-green horizontal pair, [2-3], neatly cancelled by two strikes of the circle of dotsin red, some short perfs particularly top of [3] otherwise fine. The only recorded multipleof the 2c. in private hands. R.P.S. Certificate No. 18,449, not present. Sc. 1; S.G. 1,£1700+. Photo £800-1,000

14 � 2c. blue-green, neatly cancelled by part “LABUAN” single-ring d.s. in red; small central thinnot affecting fine appearance. Most unusual. R.P.S. Certificate 19,244, not present. Sc. 1;S.G. 1, £1400. Photo £250-300

Issued Stamps


21 �E The manuscript Requisition, dated “2 JUN 81”, “For a Labuan Postage Stamp of the valueof 8 cents the same colour as annexed Specimen. The Malay and Chinese characters asindicated at sides of specimen. 6000 of above required, A H Hamilton Postmaster”. Theannexed stamp was the 12c. carmine and affixed to the requisition is an outline proof ofthe necessary changes. Photo £2,500-3,000


Labuan - contd.

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1880-82 WATERMARK CROWN CC

Essay


23 �P �B 10c. in black, a complete sheet (5x2) dated “23 JUN 80”; purple mark at lower right.Possibly unique. Photo £4,000-5,000

PROVENANCE:Colonel J.R. Danson, June 1971 Commander M. Burnett, October 1984 Spink auction, March 1997 Patrick Cassels, November 2006

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23

Plate Proofs

22 �P �B 8c. in black, a complete sheet (5x2), [3] with internal crease and a small marginal tear atright. Possibly unique. Photo £4,000-5,000

PROVENANCE:Colonel J.R. Danson, June 1971 Commander M. Burnett, October 1984 Spink auction, March 1997 Patrick Cassels, November 2006


27 � �B 2c. yellow-green, a complete sheet of ten (5x2) with watermark reversed, unused withpart or large part original gum, some hinge remnants (mainly in selvedge) and thin inmargin above [4], otherwise fine and of excellent colour. Very rare, believed to be one ofonly two recorded sheets. Sc. 5; S.G. 5x. Photo £500-600Note: The other recorded sheet, which did not have any margins, was in the Patrick Casselssale.

28 � �+ 6c. orange-brown, a block of four with margin at left, [1-2/6-7], fine unused with partor large part original gum. Sc. 6; S.G. 6, £480 £150-180

29 � �B 8c. carmine, a complete sheet (5x2), unused with large part or full original gum; somehinge remnants/mounts in the selvedge, fine. Sc. 7; S.G. 7. Photo £600-800

30 � �+ 8c. carmine block of four, [1-2/6-7], unused with large part original gum, [2] withdiagonal corner crease otherwise fine. Sc. 7; S.G. 7, £480 £150-180

31 � 10c. brown horizontal pair, [1-2], fine unused with large part original gum. Sc. 8; S.G.8, £360 £120-150

Labuan, 1880-82 Watermark Crown CC - contd.

Specimens

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27 29

24 �S 2c. yellow-green [3], 10c. brown [7] and 16c. blue [7], each handstamped “Specimen”(Samuel Type LA1), all unused with part or large part original gum, the 10c. with smallthin otherwise fine. Rare. S.G. 5, 8, 10. Photo £500-600

Issued Stamps

25 � 2c. yellow-green block of four (margins top and bottom) and a single, 6c. orange-brownmarginal pair and single, 8c. carmine, 10c. brown and 16c. lower left corner pair andsingle, all unused with small part or part original gum, most with hinge remainders, fine.S.G. 5-8, 10; £1075 £250-300

26 � 2c. yellow-green (4 including a pair), 6c. (3), 8c. (2, one with thin), 10c. (2), 12c. (2)and 16c., all used, fine. S.G. 5-10, £1715 £400-500


35 � “8” on 12c. carmine with bar in red, [6], fine unused with part original gum. R.P.S.Certificate No. 18,451, not present. Sc. 12; S.G. 11, £1600. Photo £500-600

36 � “8” on 12c. carmine with bar in red, [6], a little heavily cancelled, fine; also anotherexample cancelled by part oval of bars with defective lower right corner. Sc. 12; S.G. 11.Photo for first £300-400

37 � “8” on 12c. carmine with bar in red, [7], joined with CA 2c. yellow-green by paper fromoriginal envelope, both crossed by light firm’s handstamp and manuscript “Paid” withinhorizontal lines, fine. R.P.S. Certificate No. 72,034, not present. Sc. 12; S.G. 11, £850+.Photo £250-300

38 � “8” on 12c. carmine with bar in red, [3], variety “8” inverted, unused with small partoriginal gum, tiny thin spot towards top otherwise fine. R.P.S. Certificate No. 18,452,not present. Sc. 12c; S.G. 11a, £1900. Photo £400-500

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35 Ex 36 37 38

33

32 � 12c. carmine, [6], fine unused with small part original gum, fine. Sc. 9; S.G. 9, £300.Photo £80-100

33 � �B 16c. blue, a complete sheet (5x2), unused with virtually full original gum; some hingeremnants, light stains and thin in selvedge. Rare. R.P.S. Certificate No. 43,746, notpresent. Sc. 10; S.G. 10. Photo £600-800

34 � �+ 16c. blue marginal block of four from the right of a sheet, [4-5/9-10] , unused with largepart original gum, the margins re-inforced with pieces of selvedge. Sc. 10; S.G. 10, £380 £120-150

1880 SURCHARGES

Original value obliterated by manuscript bar


41 � “8” on 12c. carmine horizontal pair, [3-4], with “12” not obliterated and the left stampwith variety “8” inverted, unused with part original gum, perforations between part re-inforced, fine. Almost certainly a unique multiple. R.P.S. Certificate No. 16,750, notpresent. Sc. 12a/ac; S.G.11b/11c. Photo £5,000-6,000

PROVENANCE:H.P. Manus, May 1933

Labuan, 1880 Surcharges, Original value obliterated by manuscript bar- contd.

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40

41

39 � “8” on 12c. carmine horizontal pair with bar in red, [9-10]?, the right stamp showingvariety “8” inverted, fine unused with large part original gum. An extremely raremultiple. R.P.S. Certificate No. 17,782, not present. Sc. 12/12c; S.G. 11/11a, £3500+.Photo £1,500-1,800

40 � “8” on 12c. carmine with bar in red, a lower right corner pair, [9-10], both with variety“8” inverted, fine unused with large part original gum. Almost certainly a uniquemultiple in private hands. R.P.S. Certificate No. 72,035, not present. Sc. 12c; S.G. 11a,£3800+. Photo £2,000-2,500


44 � “6” in red on 16c. blue, [3], fine unused with part original gum. R.P.S. Certificate No.18,921, not present. Sc. 11; S.G. 12, £2750. Photo £800-1,000

45 � “6” in red on 16c. blue, [6], neatly cancelled by circle of dots in red, fine. R.P.S.Certificate No. 18,455, not present; Sc. 11; S.G. 12, £1000. Photo £400-500

46 � “8” in black on 12c. carmine, [9], with watermark reversed, unused with small partoriginal gum, fine. R.P.S. Certificate No. 18,453, not present. Sc. 12b, S.G. 13x, £2000.Photo £600-800

47 � “8” in black on 12c. carmine, [3], with watermark reversed, cancelled by oval of bars,fine. R.P.S. Certificate No. 19,344, not present. Sc. 12b; S.G. 13x, £1200. Photo £350-450

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44 45 46 47

48 49 50 51

43

42 � “8” on 12c. carmine with watermark reversed, [9], variety “12” not obliterated, lightlycancelled by oval of bars, fine. Rare. R.P.S. Certificate No. 27,810, not present. Sc. 12a;S.G. 11b, £1800. Photo £500-600

43 � “8” on 12c. carmine, [5], variety “8” inverted and “12 CENTS” crossed by thinpenstroke, cancelled? by manuscript penstroke; thin at top and small stain at lower rightcorner thin. Rare and most unusual. Sc. 12c var; S.G. 11c var. Photo £250-300PROVENANCE:Spink auction, March 1997

Surcharged with two figures, one across original value

48 � “8” in black on 12c. carmine, [3], variety both “8”s upright, cancelled by oval of barsand with pen-cancellation; some perfs cut off at lower right otherwise fine. R.P.S.Certificate No. 10,450, not present. Unlisted in Scott; S.G. 13a, £1300. Photo £250-300

49 � “8” on 12c. carmine, [2], with watermark reversed, variety upright “8” inverted, fineunused with large part original gum. R.P.S. Certificate No. 18,454, not present. Unlistedin Scott; S.G. 13b, £2000. Photo £600-800

50 � “8” on 12c. carmine, [8] showing no right foot to second Chinese character, variety upright“8” inverted, cancelled by penstrokes, short perf at left otherwise fine. Rare. R.P.S.Certificate No. 43,315, not present. Unlisted in Scott; S.G. 13b/c. Photo £800-1,000

51 � “8” on 12c. carmine, [9], variety sideways “8” inverted, unused with small part originalgum. R.P.S. Certificate No. 11,551, not present; Unlisted in Scott and S.G. Photo £500-600


Labuan - contd.

1881 (MARCH) “EIGHT CENTS” ON 12c. CARMINE

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52 � [4], unused with small part original gum, heavy hinge remnants, fine. Sc. 13; S.G. 14,£375. Photo £80-100

53 � [5/10] vertical pair with margins on two sides, watermark reversed, unused with largepart or full (lower stamp) original gum, fresh and fine. Sc. 13; S.G. 14x, £700. Photo £200-250

54 � Two used examples, one is [9] with watermark reversed and cancelled by Labuan c.d.s.,the other (thin at top) heavily cancelled by two strikes of the circle of dots in black, also1881 (June) “Eight/Cents” on 12c. carmine, [6], cancelled by oval of bars, generally fineused. Sc. 13-14; S.G. 14-15, £980. Photo for first £200-250

52 Ex 54

53


1881 (JUNE) “Eight Cents” ON 12c. CARMINE

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55

58

58 � A single, [9], with margin at foot, varietysurcharge inverted, fine unused with large partoriginal gum. Extremely rare. R.P.S. CertificateNo. 17,783, not present; Sc. 14b; S.G. 15b,£12,000. Photo £6,000-8,000

Note: Only one sheet of ten had the surchargeinverted, of which a vertical pair from the right of thesheet is in the collection of Her Majesty The Queen.

55 � �B A complete sheet (5x2) from the corrected first setting with margins at top and at footonly, watermark reversed, [8] with no right foot to second Chinese character, unused withpart to mainly large part original gum; [1-3] with small central abrasions and the selvedgea little soiled and with other small faults. R.P.S. Certificate No. 19,345, not present. Sc.14; S.G. 15x/d, £1355+. Photo £800-1,000

56 � �+ A block of four from the second setting, [1-2/6-7], with margins on three sides, unusedwith large part original gum, the lower pair with slight crease otherwise fine. R.P.S.Certificate No. 18,923, not present. Sc. 14; S.G. 15, £480 £150-180

57 � A pair [3-4] and a single [1], both from the second setting and unused with part originalgum, fine. Sc. 14; S.G. 15, £360 £100-120


59 �S 16c. blue [8] and 40c. amber, both handstamped “Specimen” (Samuel Type LA1),without gum and small part gum respectively, the former badly thinned at top. Sc. 22, 24;S.G. 20, 21. Photo £150-180

Issued Stamps

60 � 2c. yellow-green block of four, pair with watermark reversed (one with thin) and single(no gum), 8c. carmine (heavily mounted), 10c. yellow-brown block of four from left ofthe sheet, pair and single, 16c. blue marginal pair and single, and 40c. amber marginalblock of four (one with thins) with watermark reversed, pair and a single withwatermark reversed, all with part or large part original gum, though most with hingeremnants. S.G. 17-21, £1200+ £200-250

61 � 2c. yellow-green with watermark reversed, 10c. yellow-brown (creased), 16c. blue (thin)and 40c. amber (2) with watermark reversed, all used, fair to fine. Cat. £530 £100-120

62 �� B 2c. yellow-green, a complete sheet (5x2) with watermark reversed, mounted in theselvedge only, fresh and fine. Sc. 16; S.G. 17x, £250+ £150-180

Labuan - contd.

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63

1883 WATERMARK CROWN CA

Specimens

63 � 8c. carmine horizontal pair, [9-10] with [10] showing no dot at lower left, fine unusedwith mainly large part original gum. Sc. 18; S.G. 18/18a, £850. Photo £300-400

64 � �B 40c. amber, a complete sheet (5x2) with large part or full original gum; small piece ofmargin missing from lower left corner and [1] with two light gum creases. Sc. 24; S.G.21, £220+ £80-100

65 � �B 40c. amber, a complete sheet (5x2) with watermark reversed, unused with large part orfull original gum; the selvedge with some small thins and perfs re-inforced. Sc. 24; S.G.21x, £320+ £150-180


66 � “One Dollar A.S.H.” in red manuscript on 16c. blue, [9], unused with trace of gum; a fewshortish perfs at left and a fraction soiled at top. R.P.S. Certificate No. 16,777, notpresent. Sc. 15; S.G. 22, £4250. Photo £800-1,000

Note: This was an improvised form of franking parcels. The initials (A.S.H.) are those of A.S.Hamilton, the Postmaster who made the surcharge at the request of the manager of the localcoal company. These stamps were not sold at the P.O. but were handed direct to the manager.

1885 (JUNE) SURCHARGES

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67

1883 (MAY) MANUSCRIPT SURCHARGE

67 � �B “2 CENTS” on 8c. carmine, a complete sheet (5x2), unused with large part or full originalgum; [7] with small stain on reverse and the selvedge with some split and re-inforcedperfs, and a small piece missing from top left corner. Sc. 26; S.G. 23/23a, £2425+. Photo £1,000-1,200


68 � “2 CENTS” on 8c. carmine, a horizontal pair, [9-10] with [10] showing no dot at lowerleft, unused with mainly large part original gum; [9] with minor gum crease otherwisefine. Sc. 26; S.G. 23/23a, £625. Photo £200-250

69 � “2 CENTS” on 8c. carmine, a vertical pair, [2/7], fine unused with large part original gum.Sc. 26; S.G. 23, £450 £120-150

70 � “2 CENTS” on 8c. carmine, two examples, [6] and [10] (no dot at lower left), the formerwith small part original gum and some small faults, the latter without gum and smallcentral thin, both of generally fine appearance. Sc. 26; S.G. 23, 23a, £625 £80-100

Labuan, 1885 (June) Surcharges - contd.

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72

71

73

71 � “2 CENTS” on 8c. carmine, [10] showing no dot at lower left, variety surcharge double,unused with part original gum. The only recorded example. R.P.S. Certificate No.16,778, not present. Sc. 26a, unpriced; unlisted in S.G. Photo £2,500-3,000

72 � “2 CENTS” on 8c. carmine, surcharged diagonally in a type similar to that on the issuedstamps, unused without gum. The only known example. Status unknown. Sold on itsmerits and not subject to return. Photo £100-120

73 � “2 CENTS” on 8c. carmine, lightly cancelled by Labuan c.d.s., fine. Sc. 26; S.G. 23, £425.Photo £150-180


74 � “2 CENTS” on 16c. blue vertical pair, [5/10], unused without gum; the pair virtuallysevered and re-inforced, some perforation faults and [10] with tiny surface abrasion at top.The only known multiple of this stamp. R.P.S. Certificate No. 26,811, not present. Sc.25; S.G. 24, £1900+. Photo £1,000-1,200

75 � “2 CENTS” on 16c. blue, [9], unused with part original gum; a few shortish perfsotherwise fine. R.P.S. Certificate No. 18,457, not present. Sc. 25; S.G. 24, £950. Photo £300-400

76 � “2 CENTS” on 16c. blue, [5], cancelled by part oval of bars, fine. R.P.S. Certificate No.18,459, not present. Sc. 25; S.G. 24, £900. Photo £300-400

1885 (JULY) SURCHARGE

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75 76

74

77

77 �� B “2 Cents” on 16c. blue, a complete sheet (5x2) showing the complete setting, the stampswith full original gum, some rather heavy hinge remnants in the selvedge. Fine and offresh appearance. Sc. 27; S.G. 25, £1,1000+. Photo £1,200-1,500

78 “2 Cents” on 16c. blue, a pair [6-7] and a single [?], both unused with large part and partoriginal gum respectively, and a used single [5] cancelled by part oval of bars, fine. Sc. 27;S.G. 25, £490 £150-180


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79

80

79 � “2 Cents” on 16c. blue, variety surcharge double, cancelled by rather heavy oval of barsthough both impressions are clearly visible; some perfs cut off at foot otherwise fine.Extremely rare. R.P.S. Certificate No. 13,031, not present. Sc. 27a; S.G. 25a, £7000.Photo £2,500-3,000

Labuan, 1885 (July) Surcharge - contd.

80 � “2 Cents” on 16c. blue, [4], variety “2” inserted by hand, unused without gum; slightcentral thinning and a fraction soiled otherwise fine. Rare. R.P.S. Certificate No. 72,036,not present. Unlisted in Scott; S.G. 25b, £1800. Photo £300-400

1885 (SEPT.) SURCHARGE

81 �� B “2 Cents” on 8c. carmine, a complete sheet (5x2), the stamps unmounted, the selvedgewith some heavy hinge remnants, fine and of fresh appearance. Sc. 28; S.G. 26/26a,£735+ £300-400

82 “2 Cents” on 8c. carmine, a block of four, pair (one thinned) and singles (2, one used),fine. Sc. 28; S.G. 26, £575 £120-150





85 �P 2c. in brown, [3], perf 12 on watermarked paper (reversed), fine. Unique. Photo £1,000-1,200

Note: This was used to illustrate the 10c. Proposed colour.

86 �P 2c. in grey, [8], perf 12 on watermarked paper (reversed), perfs clipped at right, fine.Unique. Photo £800-1,000


Specimens

87 �S 2c., 8c., 10c. and 16c., each overprinted “SPECIMEN” (Type D12), condition a littlemixed. S.G. 30s-33s, £550 £100-120

88 �S 10c. and 16c. horizontal strips of three (one 10c. severed), each overprinted “SPECIMEN”(Type D12), the centre stamp of both with heavy hinge remnants. Very scarce multiples.S.G. 32s, 33s £200-300

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83 84

85 86

1885-86 WATERMARK CROWN CA

Perforated Colour Trials

On 28 August 1883 De La Rue sent a series of 2c. stamps, all perforated 12, to illustrate their suggestions for newcolours so that these would fit in with the colour scheme laid down by the International Postal Convention. Theywere all printed from the 2c. plate to save labour.

The scheme was approved by the Labuan Administration, and the Crown Agents informed De La Rue of this on17 April 1884

83 �P 2c. in carmine, [7], perf 12 on watermarked paper (reversed), perfs virtually cut off at left.Unique. R.P.S. Certificate No. 20,903, not present. Photo £800-1,000


84 �P 2c. in purple, [2], perf 12 on watermarked paper (reversed), short perf at lower leftotherwise fine. Unique. Photo £1,000-1,200



92 � �B 6c. on 8c. deep violet, 2mm. setting, a complete mint sheet (5x2) with nine showingsurcharge inverted and [10] showing surcharge double, one inverted, some hingeremnants etc. in selvedge otherwise fine. Rare. R.P.S. Certificate No. 16,740, not present.Sc. 29d/e; S.G. 34a/c, £3475+. Photo £2,000-2,500

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1885-86 Watermark Crown CA - contd.

Issued Stamps

89 2c. (8 mint including two pairs; 4 used including a pair), 8c. deep violet (7 mint includingtwo with no dot at lower left; 2 used, one with no dot at lower left), 8c. mauve (4 mintincluding one with no dot at lower left; 2 used), 10c. (5 mint including two pairs; 5 usedincluding a pair) and 16c. (3 mint including a pair; 1 used). Condition generally fine. S.G.30-33, £1400+ £400-500

90 � �+ 2c. rose-red, 2c. pale rose-red, 8c. deep violet, 8c.mauve, 10c. and 16c., each in amarginal block of four, fine mint. S.G. 30-33, £600+ £200-250

91 � �B 2c. rose-red (2), 2c. pale rose-red (3, one with watermark reversed), 8c. deep violet, 8c.mauve and 10c., each in a complete sheet (5x2), fine mint. S.G. 30-32 £400-500

1891-92 SURCHARGES

92


93 � 6c. on 8c. deep violet, a vertical pair with margins at top and atbottom, variety both with “Cents” omitted, fine mint. R.P.S.Certificate No. 18,460, not present. Sc. 29c; S.G. 34d, £900.Photo £300-400

94 � 6c. on 8c. deep violet with margin at left, [1], showing “Cents”omitted, fine unused with large part original gum. R.P.S.Certificate No. 72,037, not present. Sc. 29c; S.G. 34d, £450.Photo £150-180

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9494

95

93

95 � �B 6c. on 8c. deep violet, 2mm. setting, a complete mint sheet (5x2), the upper row withsurcharge inverted, the lower row with surcharge omitted; some hinge remnants andminor thins in selvedge otherwise fine. Almost certainly unique. R.P.S. Certificate No.17,785, not present. Unlisted in Scott; S.G. 34f, £9,000+. Photo £5,000-6,000

PROVENANCE:Arthur Hind, May 1934


96 � 6c. on 8c. deep violet, 2mm. setting, a vertical pair with margin at topand at bottom, [3/8], the upper stamp with surcharge inverted, thelower stamp with surcharge omitted; some perf re-inforcement andhinge remnants in selvedge, otherwise fine mint. Rare. R.P.S.Certificate No. 17,026, not present. Unlisted in Scott; S.G. 34f,£1800. Photo £600-800

Labuan, 1891-92 Surcharges - contd.

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97

97 � �B 6c. on 8c. deep violet, 2mm. setting, a complete mint sheet (5x2), [1-3] and [6] withsurcharge inverted and “Cents” omitted, [4-5] and [8-10] with surcharge inverted,and [7] with surcharge omitted; some heavy hinge remnants in selvedge otherwise fine.Almost certainly unique. R.P.S. Certificate No. 17,784, not present. Unlisted in Scott andS.G. Photo £5,000-6,000

PROVENANCE:Arthur Hind, May 1934

96


98 � 6c. in red on 8c. deep violet with margin at foot, [8], variety “Cents” omitted, small thinat top otherwise fine unused with large part original gum. Probably unique. R.P.S.Certificate No. 72,038. Unlisted in Scott and S.G. Photo £500-600

99 6c. on 8c. mauve, 2mm. setting, a complete mint sheet (5x2; small faults to top andbottom right corners), marginal blocks of four (2, one with no dot at lower left), pairs (3mint, one with surcharge inverted and no dot at lower left; 1 used) and singles (8 mint,two with surcharge inverted, one with no dot at lower left and one in a mixture of blackand red ink; 8 used including three with surcharge inverted); and 1mm. setting mintpair. Condition generally fine. S.G. 35, 35a, 35i; £1000+ £300-400

100 � �B 6c. on 8c. mauve, two complete mint sheets (5x2) showing 1mm. and 2mm. settings,fine. Sc. 29; S.G. 35, £308 £100-120

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98

101 103

101 � �B 6c. on 8c. mauve, 2mm. setting, a complete mint sheet (5x2), variety surcharge inverted,some heavy hinge remnants in selvedge otherwise fine. Sc. 29d; S.G. 35a, £800. Photo £300-400

102 � �+ 6c. on 8c. mauve, 2mm. setting, a block of four from the right of a sheet with marginson three sides, variety surcharge inverted, fine mint. Sc. 29d; S.G. 35a, £320 £100-120

103 � �B 6c. on 8c. mauve, 2mm. setting, a complete mint sheet (5x2), [10] showing varietysurcharge double, one inverted, light stain in selvedge at right otherwise fine. R.P.S.Certificate No. 19,347, not present; Sc. 29/29e; S.G. 35/35b, £1026. Photo £400-500


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104

105106


104 � 6c. on 8c. mauve, 2mm. setting, [3], variety surcharge double, one inverted, trace ofthin at top left otherwise fine unused with large part original gum. R.P.S. Certificate No.3,185. Sc. 29e; S.G. 35b, £900. Photo £250-300

105 � 6c. on 8c. mauve, [1]?, variety surcharge double both inverted (one 1mm. setting theother 2mm.), fine unused with part original gum. R.P.S. Certificate No. 18,461. Sc. 29f;S.G. 35c, £900. Photo £300-400

106 � �B 6c. on 8c. mauve, 2mm. setting, a complete mint sheet (5x2), [9] showing variety “6”omitted; [2] with small thin, some split perfs between rows 3 and 4, and some hingeremnants and thin in selvedge, otherwise fine. R.P.S. Certificate No. 16,782, not present.Sc. 29/29g; S.G. 35/35d, £1026. Photo £300-400

107 � 6c. on 8c. mauve vertical pair, [1/6], 2mm. setting, [6] with variety “C” of “Cents”missing, fine mint. Unlisted in Scott and S.G. Photo £80-100

108 � 6c. on 8c. mauve, 2mm. setting, [6]?, variety “C” of “Cents” missing, unused with partoriginal gum; a few shortish perfs otherwise fine. Unlisted in Scott and S.G. Photo £80-100

109 � 6c. on 8c. mauve (2), 2mm. setting, [4] and [5]?, [4] showing variety “C” of “Cents”missing, on small piece cancelled by oval of bars, fine. Unlisted in Scott and S.G. Photo £80-100

110 � 6c. on 8c. mauve, [8], variety “Cents” omitted, neatly cancelled by Labuan c.d.s.; somevery light discolouration at upper right, otherwise fine. R.P.S. Certificate No. 72,033, notpresent. Unlisted in Scott and S.G. Photo £200-250





111 � 6c. on 8c. mauve, [3], variety surcharge inverted and “Cents” omitted, fine unusedwith large part original gum. R.P.S. Certificate No. 18,462, not present. Unlisted inScott; S.G. 35f, £500. Photo £150-180

112 � �B 6c. on 8c. mauve, 2mm. setting, a complete mint sheet (5x2), [9] showing varietysurcharge double (widely spaced), fine mint. R.P.S. Certificate No. 17,786, not present.Sc. 29b; S.G. 35h, £451 £150-180

113 � 6c. on 8c. mauve, 2mm. setting, a lower left corner pair [1/6], [6] showing varietysurcharge double (widely spaced), fine unused with large part original gum. R.P.S.Certificate No. 72,039, not present. Sc. 29/29b; S.G. 35/35h, £338. Photo £100-120

114 � 6c. on 8c. mauve, 2mm. setting, variety surcharge double (close), unused without gum;a few shortish perfs at right and a fraction toned, otherwise fine. R.P.S. Certificate No.72,040. Sc. 29b; S.G. 35h, £500 £70-90

Page 29


107 110

108109

115

111 113

115 � �B 6c. on 8c. mauve, 2mm. setting, a marginal block of six [1-3/6-8], [1] showing variety“6” double, unused with large part original gum; margin missing from top left cornerand at foot, fine. R.P.S. Certificate No. 19, 346. Unlisted in Scott and S.G. Photo £250-300


116 � 6c. on 8c. mauve, 1mm. setting, a marginal strip of five being the lower row of the sheet,variety imperforate between [6] and [7], and between [6] and margin, unusedwithout gum, the margins very much truncated and perfs re-inforced between stamps.Extremely rare. R.P.S. Certificate No. 16,781, not present. Unlisted in Scott; S.G. 35j,unpriced. Photo £5,000-6,000

Note: The only other recorded example of this variety is [1-2] which is in the collection of HerMajesty The Queen.

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116

117

117 � �B 6c. in red on 8c. mauve, a complete mint sheet (5x2), fine mint. Probably unique. R.P.S.Certificate No. 17,787, not present. Sc. 30; S.G. 36, £11,000. Photo £5,000-10,000



118 � 6c. in red on 8c. mauve, [8], fine unused with part original gum. Sc. 30; S.G. 36, £1100.Photo £350-450

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118

119

120

119 � �B 6c. in red on 8c. mauve, a complete mint sheet (5x2), variety surcharge inverted, onewith tiny thin spot and some split perfs in selvedge otherwise fine. Almost certainlyunique. R.P.S. Certificate No. 17,788, not present. Sc. 32a; S.G. 36a, £16,900+. Photo £8,000-10,000

120 � 6c. in red on 8c. mauve, [8], variety surcharge inverted, unused with part original gum;thin spot at right and a few shortish perfs at top, otherwise fine. Rare. R.P.S. CertificateNo. 72,042, not present. Sc. 30a; S.G. 36a, £1600. Photo £400-500


121 � 6c. in red on 8c. mauve, a strip of four [1-4], variety surcharge inverted, neatly tied byLabuan c.d.s. on 1892 (6 Feb.) “Wildsmith” envelope registered to London, fine. Veryrare. R.P.S. Certificate No. 72,044, not present. Sc. 30a; S.G. 36a, £2800+. Photo £1,000-1,200

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122 � 6c. in red on 8c. mauve, variety surcharge inverted, tied by part Labuan c.d.s. on smallpiece, fine. Sc. 30a; S.G. 36a, £700. Photo £200-250

123 � 6c. on 16c. blue with margin at top, [4], fresh and fine unused with large part originalgum. R.P.S. Certificate No. 16,477, not present. Sc. 31; S.G. 37, £2250. Photo £800-1,000

124 � 6c. on 16c. blue, lightly cancelled by part Labuan c.d.s., fine. R.P.S. Certificate No.18,463, not present. Sc. 31; S.G. 37, £1800. Photo £500-600


121

122

123

124


125 � 6c. on 16c. blue, [7], variety surcharge inverted, fine and lightly cancelled. Extremelyrare. Friedl Certificate No. 7531, not present. Sc. 31a; S.G. 37a, £7500. Photo £4,000-5,000

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125

126

127

128

126 � 6c. on 40c. amber pair, [6-7], on small piece with North Borneo 1891 6c. on 8c. green,all tied by a little heavy oval of bars and showing part Registered London oval d.s. in red,fine. The only recorded multiple. R.P.S. Certificate No. 46,445, not present. Sc. 32; S.G.38, £10,000. Photo £5,000-7,000

PROVENANCE:A. Caspary, February 1958

127 � 6c. on 40c. amber, variety surcharge inverted, fine unused with large part original gum.Extremely rare. B.P.A. Certificate No. 72,597, not present. Sc. 32a; S.G. 38a, £11,000.Photo £4,000-5,000

128 � 6c. on 40c. amber, variety surcharge inverted, fine unused with large part original gum.Extremely rare. P.F. Certificate No. 164,427, not present. Sc. 32a; S.G. 38a, £11,000.Photo £4,000-5,000


129 2c. (8 mint including a block of four; 4 used including a pair), 6c. (10 mint including ablock of four and two with no dot at lower left; 5 used including a pair on piece with 2c.),8c. violet (7 mint including a block of four; 1 used), 8c. pale violet (9 mint including ablock of four; 2 used), 10c. brown (3 mint; 3 used), 10c. sepia-brown (7 mint includinga block of four; 2 used, one on piece), 12c. (8 mint including a block of four, and onewith no right foot to second Chinese character; 3 used), 16c. (8 mint including a block offour; 2 used), 40c. ochre (8 mint including a block of four; 1 used) and 40c. brown-buff(7 mint including a block of four; 3 used including a pair). A few of the mint without gumotherwise condition generally fine. Sc. 33-39; S.G. 39-47a, £1400+ £300-400

130 � �B 2c. rose-lake, 8c. violet and 10c. brown in complete sheets of thirty (6x5), 6c. brightgreen, 12c. bright blue, 16c. grey and 40c. ochre in complete sheets of ten (5x2), the 6c.with small faults in selvedge otherwise fine mint. Sc. 33-39; S.G. 39-47 £1,200-1,500

Labuan - contd.

1892-93 NO WATERMARK

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131

131 � 6c. bright green, [3], variety imperforate between stamp and margin, cancelled by ovalof bars, fine. S.G. 41. Photo £150-200

132 � �B 40c. ochre, a complete mint sheet (5x2), [10] showing cracked plate; margin missingabove [3] and [4], and [1] with light diagonal paper crease, otherwise fine. Sc. 39; S.G.47, £210+ £100-120

133 � �B 40c. brown-buff complete mint sheet (5x2), fine. S.G. 47a, £480+ £150-180

134 �C �S Various watermarks: 2c. yellow-green, 6c. orange-brown (oxidised), 12c. carmine and16c. blue, each handstamped “CANCELLED” (Samuel Type D7); 8c. carmine, 10c. brownand 40c. amber, each handstamped “CANCELLED” (Type D4); 2c. rose-red, 8c. deepviolet, 10c. sepia and 16c. grey, each overprinted “SPECIMEN” (Type D12); and issues ofBritish North Borneo Company 1892 6c. bright green and 12c. bright blue bothunoverprinted; all adhering to two pieces of card, several with “10 set” or “30 set” above,others with dates, some with clipped perforations. Photo £2,000-2,500


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134


135 � �B 2c. on 40c. ochre, a complete sheet (5x2), some paper adhering to the upper part of thetop row, otherwise fine mint. R.P.S. Certificate No. 19,349, not present. Sc. 40; S.G. 49.Photo £1,500-2,000

136 �� 2c. on 40c. ochre, a top right corner strip of three, fine mint, mounted in the selvedgeonly. R.P.S. Certificate No. 18,926, not present. Sc. 40; S.G. 49, £510 £150-180

137 2c. on 40c. ochre, [4], unused with large part original gum, and a block of four [4-5/9-10], a pair [4-5] and two singles, [2] and [6], used; also a forgery on the later 1893 buff-brown shade. Sc. 40; S.G. 49, £890 £250-300

Labuan - contd.

1892 (DEC.) SURCHARGES

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135


139 � 2c. on 40c. ochre, [3], variety surcharge inverted, fresh and fine unused with large partoriginal gum. R.P.S. Certificate No. 18,739, not present. Sc. 40a; S.G. 49a, £450. Photo £150-180

140 � 2c. on 40c. ochre, variety surcharge inverted, fine and lightly cancelled. Sc. 40a; S.G.49a, £550. Photo £150-180

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138

139 140

138 � �B 2c. on 40c. ochre, a mint block of eight (4x2) with margins on three sides, varietysurcharge inverted; one with small stain on reverse and some minor faults in selvedge,otherwise fine. Very rare. Sc. 40a; S.G. 49a, £3600. Photo £2,500-3,000

PROVENANCE:Spink auction, March 1997 Patrick Cassels, November 2006


142 � �+ 6c. on 16c. grey, a block of four with truncated margins at top and at foot, [3-4/8-9],unused without gum, the right pair with pressed crease otherwise fine. Sc. 41; S.G. 50,£1500. Photo £250-300

143 � 6c. on 16c. grey, [1], fine unused without gum. R.P.S. Certificate No. 19,350, notpresent. Sc. 41; S.G. 50, £375. Photo £100-120

144 � 6c. on 16c. grey, [9], lightly cancelled; two perfs lightly stained otherwise fine. R.P.S.Certificate No. 19,351, not present. Sc. 41; S.G. 50, £150 £40-50

145 � 6c. on 16c. grey, variety surcharge inverted, fine unused with part original gum. R.P.S.Certificate No. 18,742, not present. Sc. 41a; S.G. 50a, £550. Photo £150-180

146 � 6c. on 16c. grey, two examples both with variety surcharge inverted, neatly tied byLabuan c.d.s. on small piece (light stains). R.P.S. Certificate No. 37,874, not present. Sc.41a; S.G. 50a, £600. Photo £150-180

Labuan, 1892 (Dec.) Surcharges - contd.

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141

142

146

143

145

141 � �B 6c. on 16c. grey, a complete sheet (5x2) with truncated margins at top and at foot only,unused without gum; [2/7] with vertical crease and [7] with large surface abrasion atlower right, nevertheless a rare multiple. R.P.S. Certificate No. 19,352, not present. Sc.41; S.G. 50. Photo £500-600


147 � 6c. on 16c. grey, variety surcharge inverted, fine used. R.P.S. Certificate No. 18,743,not present. Sc. 41a; S.G. 51a, £300. Photo £80-100

148 � 6c. on 16c. grey with margin at top, variety surcharge sideways (reading up), fine unusedwith large part original gum. R.P.S. Certificate No. 17,791, not present. Sc. 41b; S.G.50b, £550. Photo £150-180

149 � 6c. on 16c. grey, variety surcharge sideways (reading up), fine used. R.P.S. CertificateNo. 19,353, not present. Sc. 41b; S.G. 50b, £300. Photo £80-100

150 � 6c. on 16c. grey, variety surcharge sideways (reading down), fine used. R.P.S. CertificateNo. 36,176, not present. Sc. 41b; S.G. 50b, £300. Photo £80-100

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147

151 152

148 149 150

151 � 6c. on 16c. grey, variety surcharge sideways (reading up) and with “Six” omitted, fineused on small piece. R.P.S. Certificate No. 18,748, not present. Unlisted in Scott andS.G. Photo £100-120

152 � 6c. on 16c. grey, variety surcharge inverted with “Six” omitted and showingmanuscript “6” inserted, fine used on small piece. R.P.S. Certificate No. 18,747, notpresent. Unlisted in Scott and S.G. Photo £200-250

153 6c. on 16c. grey, a range of clandestine surcharges comprising surcharge inverted showingRoman “I” in “Six” mint and used on small piece, surcharge sideways (reading up)showing Roman “I” in “Six” used, surcharge inverted with “CENTS” omitted and showingRoman “I” in “Six” used, and surcharge sideways (reading up) with “CENTS” omitted andshowing Roman “I” in “Six” used; fine £500-600


1894 LITHOGRAPHED

154 2c. to 40c. set of seven handstamped “SPECIMEN”, 2c. (8 mint; 1 used; 3 cto), 6c. (8 mintincluding one with no dot at upper left; 7 cto including one with no dot at upper left), 8c.(8 mint; 6 cto), 10c. (12 mint including two blocks of four without gum; 6 cto), 12c. (7mint including a block of four without gum; 3 used including a pair on piece withPictorial 3c.; 1 cto), 16c. (7 mint; 1 used on piece with Pictorial 1c. and 3c.; 5 cto) and40c. (7 mint including a block of four without gum; 5 cto). Condition a little mixedthough many are fine. Sc. 42-48; S.G. 51-57, £2000+ £300-400

155 �S 2c. and 8c. vertical pairs, 6c., 12c. and 16c. marginal horizontal pairs, 10c. marginalvertical strip of three and 40c. marginal strip of three, each handstamped “SPECIMEN”, one12c. and 40c. with surface abrasion (slight on 12c.) otherwise fine mint. S.G. 51s-57s,£260+ £80-100

156 � �B 2c. to 40c., each in a complete mint sheet of thirty (6x5) or ten (5x2); the 8c. withbacking paper adhering to reverse and with three pieces of margin missing at top, the10c., 12c., 16c. and 40c. sheets with some foxing, mainly on reverse. Sc. 42-48; S.G. 51-57 £500-600

Labuan - contd.

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Page 40


157

157 � 6c. bright green horizontal pair, variety imperforate between, unused with large partoriginal gum; vertical crease between otherwise fine. Extremely rare. Sc. 43a; S.G. 52a,£8500. Photo £3,000-4,000

PROVENANCE:Commander M. Burnett, October 1984 Charles Taylor, May 1990 “Midas”, December 1991 George Bloch, May 1996

158 �S 1894-96 Pictorial 1c. to 24c. set of nine (most without gum) with additional 24c., 1895(June) 4c. on $1 to 40c. on $1 (30c. no gum), 1896 25c. strip of three and single (nogum), 50c. strip of three and single (no gum) and $1 pair and single (no gum), 1896(Sept.) Jubilee 1c. to 8c. (2 of each; some with minor faults) with additional 8c., 1897-1901 Pictorial 1c., 2c. (2), 3c. (2), 5c., 6c. (2), 8c., 12c., 18c. and 24c. (some withoutgum), 1897-98 12c., 18c. (“LABUAN” at top) and 24c. (5), 1899 (July) 4c. on 5c. to 4c.on $1 plus unissued 1c., 2c. and 3c., 1900-02 2c. to 16c. and 1902-03 Crown 1c. to $1,each overprinted “SPECIMEN”; a few with faults though condition generally fine. Cat.£1500+ £300-400


1894-96 PICTORIALS

Specimens

159 �S 1c. to 24c. set of nine in horizontal strips of four, each overprinted “SPECIMEN”, the 24c.with light toning on the reverse of the central pair and the right stamp with diagonalcrease, otherwise fresh and fine unmounted mint. Rare multiples. S.G. 62s-74s, £600+ £200-250

Issued Stamps

160 1c. (9 mint including a block of four; 6 used), 2c. (11 mint including a block of four, andtwo with horns re-entry - one stained; 2 used), 3c. (9 mint including a corner block offour; 2 used), 5c. (12 mint including a block of four; 4 used, one with Singapore c.d.s.),6c. (9 mint including a block of four; 3 used), 8c. rose-red (10 mint including a block offour; 2 used), 8c. pink (9 mint including a corner block of four; 2 used), 12c. (8 includinga corner block of four; 2 used), 18c. olive-brown (6 including a block of four - partly stuckto page; 2 used), 18c. olive-bistre (6 including a corner block of four - partly stuck topage; 1 used), 24c. pale mauve (8 mint including a block of four; 1 used) and 24c. dulllilac (5 including a block of four; 3 used), most with perforations identified; a few withthins and a few of the mint without gum, though generally condition is fine. Sc. 49-57;S.G. 62-74, £2400+ £400-500

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161 162163

161 � 1c. grey-mauve vertical pair, perf 141⁄2-15, variety imperforate between and betweenstamp and margin, centered to right, cancelled to order; the margin partly truncated andslight thin at top left otherwise fine. Sc. 49a; S.G. 62a, £650. Photo £200-250

Note: This variety occurred at the top of a sheet. Only ten examples could exist.

162 � 1c. grey-mauve vertical pair, perf 131⁄2-14, variety imperforate between, unused with partoriginal; the pair almost torn in half with the tear running along the top of the lowerstamp. Sc. 49a; S.G. 62ba, £1200. Photo £120-150

Note: Only ten examples can exist.

163 � �B 2c. blue, a block of six (3x2) with margin at foot, variety imperforate, unused with largepart original; small scissor cut into design at upper right, otherwise fine. Believed to bethe largest known multiple. Sc. 50a; S.G. 63a, £1800+. Photo £600-800


167 � 6c. brown-lake horizontal strip of four with margin at left, variety imperforate, unusedwith large part original gum; the right stamp cut-into at foot and with heavy verticalcrease. Sc. 53a; S.G. 67a, £1200. Photo £200-250

Labuan, 1894-96 Pictorials, Issued Stamps - contd.

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164 165

166

167

166 � �+ 6c. brown-lake block of four with margin at foot, variety imperforate, unused with largepart original gum; the left vertical pair with crease, the odd minor thin spot and small stainat lower right. A rare multiple. Sc. 53a; S.G. 67a, £1200. Photo £250-300

164 � 2c. blue horizontal pair, variety imperforate, unused with large part original gum; lightcrease between and small thin at top, neither affecting fine appearance. Sc. 50a; S.G. 63a,£600. Photo £100-120

165 � 5c. green horizontal pair, variety imperforate between, fine unused with large partoriginal gum. Very rare, this is the only example that we record. R.P.S. Certificate No.183,996, not present. Unlisted in Scott; S.G. 65ab, £1200. Photo £500-600

PROVENANCE:Patrick Cassels, October 2003


168 � �+ 6c. brown-lake block of four with margin at right, variety imperforate, fine cancelled toorder. Sc. 53a; S.G. 67a, £600. Photo £200-250

169 � 6c. brown-lake horizontal pair with margin at left, variety imperforate, cancelled toorder, fine. Sc. 53a; S.G. 67a, £300. Photo £100-120


Specimens

170 �S 4c. on $1 to 40c. on $1, the set of five in horizontal strips of four, each overprinted“SPECIMEN”, fresh and fine unmounted mint. Rare multiples. S.G. 75s-79s, £320+ £150-180

Issued Stamps

171 4c. on $1 (7 mint including a block of four; 3 used), 10c. on $1 (7 mint including a blockof four; 5 used including a strip of three, and two with Singapore c.d.s.), 20c. on $1 (5mint including a block of four - toned and one with small stain; 1 used), 30c. on $1 (5including a block of four; 1 used) and 40c. on $1 (5 mint including a block of four; 1used), fine. Sc. 58-62; S.G. 75-79, £680 £150-180

1896 HIGH VALUES

172 25c. green mint and used (2), overprint omitted with a block of four, pair and single, andimperforate (no gum) with a block of four, pair and single; 50c. maroon mint (5 includinga corner block of four) and used, overprint omitted with a block of four, pair and single,and imperforate (no gum) with a block of four, pair and single; and $1 blue mint andused, overprint omitted with a block of four, pair and single, and imperforate (no gum)with a block of four (overprint misplaced), and a single (overprint misplaced); also a smallrange of imperforate printer’s waste, mostly in blocks of four or pairs, including overprintsomitted, doubly printed and printed on both sides. A fine lot. Sc. 63-65; S.G. 80-82,£1000+ £250-300

173 � �B 25c. green, 50c. maroon and $1 blue, each in an imperforate block of thirty (6x5) withoverprint omitted from the left or right (50c.) of a sheet with margins on three sides, allwithout gum, fine. Sc. 63b-65b; S.G. 80ba-82ba £500-600

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168

169


177 � �+ 1c. black and grey-mauve, perf 141⁄2-15, a block of four with overprint in orange, unusedwith large part original gum; a fraction gum toned otherwise fine. Sc. 66a; S.G. 83b,£800. Photo £300-400

178 � 1c. black and grey-mauve, perf 141⁄2-15, a strip of three with overprint in orange, neatlytied by Labuan c.d.s. on small piece. Sc. 66a; S.G. 83b, £600. Photo £200-250

179 � 1c. black and grey-mauve, perf 141⁄2-15, a pair with overprint in orange, lightlycancelled; a few perfs lightly foxed otherwise fine. Sc. 66a; S.G. 83b, £400 £80-100

180 � 1c. black and grey-mauve, perf 141⁄2-15, variety overprint in orange, a few shortish perfsat top, fine used. S.G. 83b, £200 £60-80

Labuan - contd.

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1896 (24 SEPT.) JUBILEE ISSUE

Specimens

174 �S 1c. to 6c. in horizontal strips of four, each overprinted “SPECIMEN”, fine mint. S.G. 83s-87s £200-250

175 �S 6c. black and brown-lake overprinted “SPECIMEN”, variety “JUBILE” [30], unused withoutgum, fine. Extremely rare. S.G. 87sb. Photo £500-600

Issued Stamps

176 1c. (10 mint including a block of four; 14 used including two blocks of four), 2c. (9 mintincluding a block of four; 13 used including a block of four, and one showing short “J”),3c. (9 mint including a block of four; 12 used including two blocks of four), 5c. (8 mintincluding a block of four; 15 used including a block of four), 6c. (5 mint including a blockof four; 14 used including a block of six and a block of four) and 8c. (10 mint includinga block of four; 22 used including a block of twelve and a block of four), most withperforations identified. Condition generally fine. A very good lot. Sc. 66-71; S.G. 83-88,£3900+ £1,000-1,200

175

177

178


184 � 1c. black and grey-mauve pair [77-78], [77] showing variety “JEBILEE”, fine cancelled toorder. R.P.S. Certificate No. 18,929, not present. Sc. 66c; S.G. 83c, £300+. Photo £100-120

185 � �+ 1c. black and grey-mauve block of four, variety overprint double (widely spaced), unusedwithout gum; a little creased and the top right stamp thinned, none of which affects fineappearance. R.P.S. Certificate No. 18,930, not present. Sc. 66b; S.G. 83ea, £1500. Photo £400-500

186 � 1c. black and grey-mauve horizontal pair (severed), variety overprint double (closelyspaced), unused with part original gum; heavy hinge remnants and the left stamp with twothins. R.P.S. Certificate No. 78,520, not present. Sc. 66b; S.G. 83ea, £750. Photo £150-180

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181

183

184 186

185

182

181 � 1c. black and grey-mauve, perf 131⁄2-14, variety overprint in orange, centred to lowerleft, fine unused with large part original gum. Sc. 66a; S.G. 83eb, £275. Photo £80-100

182 � 1c. black and grey-mauve, variety “JEBILEE” [77], unused with part original gum; a fewperf faults at upper right, otherwise fine. Rare. R.P.S. Certificate No. 16,786, not present.Sc. 66c; S.G. 83c, £1200. Photo £300-400

183 � 1c. black and grey-mauve strip of three [76-78], [77] showing variety “JEBILEE”,cancelled to order; [76] with thin otherwise fine. R.P.S. Certificate No. 19,126, notpresent. Sc. 66c; S.G. 83c, £300+. Photo £120-150


187 � 1c. black and grey-mauve, variety overprint double (widely spaced), fine unused withlarge part original gum. R.P.S. Certificate No. 18,854, not present. Sc. 66b; S.G. 83ea,£375. Photo £100-120

188 � 1c. black and grey-mauve horizontal pair, variety overprint double (closely spaced), fineused on small piece. R.P.S. Certificate No. 19,127, not present. Sc. 66b; S.G. 83ea, £750.Photo £200-250

189 � 1c. black and grey-mauve, variety overprint double (widely spaced), fine used on smallpiece. R.P.S. Certificate No. 78,521, not present. Sc. 66b; S.G. 83ea, £375. Photo £100-120

Labuan, 1896 (24 Sept.) Jubilee Issue, Issued Stamps - contd.

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187

190 191 192 193

188 189

190 � 2c. black and blue vertical pair, variety imperforate horizontally, fine unused with largepart original gum. Rare. Sc. 67a; S.G. 84a, £1000. Photo £300-400

191 � 2c. black and blue, variety “JEBILEE” [77], fine unused with large part original gum. Rare.Sc. 67a; S.G. 84b, £1600. Photo £500-600

192 � 2c. black and blue, variety “JEBILEE” [77], fine and lightly cancelled in blue. Rare. R.P.S.Certificate No. 16,484, not present. Sc. 67b; S.G. 84b, £1200. Photo £400-500

193 � 2c. black and blue, variety “JUBILE” [30], unused with part original gum and of fineappearance; a few short perfs at top and with a small thin at top right. Very rare. R.P.S.Certificate No. 174,313, not present. Unlisted in Scott; S.G. 84c, £3000. Photo £600-800



200 � 6c. black and brown-lake, variety overprint double, unused without gum; a few shortperfs at top otherwise fine. R.P.S. Certificate No. 18,857, not present. Sc. 70a; S.G. 87a,£850. Photo £180-220

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194 195

198

200

199

196 197

194 � 3c. black and ochre, variety “JEBILEE” [77], fine unused without gum. Very rare. R.P.S.Certificate No. 174,315, not present. Sc. 68c; S.G. 85a, £2000. Photo £500-600


195 � 3c. black and ochre, variety “JEBILEE” [77], fine used. Rare. Sc. 68c; S.G. 85a, £1500.Photo £500-600

196 � 3c. black and ochre, variety overprint double, a fraction soiled at top otherwise finecancelled to order. Sc. 68a; S.G. 85fa, £375. Photo £120-150

197 � 3c. black and ochre, perf 131⁄2-14, compound 12-13, variety overprint treble, unusedwith part original gum, centred to upper left; small thin not affecting appearance. R.P.S.Certificate No. 18,855, not present. Sc. 68b; S.G. 85fb, £650. Photo £120-150

198 � 5c. black and green, variety “J” in “JUBILEE” omitted, unused with part original gum,some heavy hinge remnants, also another example showing overprint misplaced to left,fine mint. Sc. 69; S.G. 86. Photo £100-120

199 � 5c. black and green, variety overprint double, fine used. R.P.S. Certificate No. 18,856,not present. Sc. 69a; S.G. 86a, £500. Photo £200-250


201 � 6c. black and brown-lake, variety overprint double, fine used with normal 1c., 2c., 3c.,5c. and 8c. on 1896 (25 Dec.) envelope (small faults) registered to Hanoi, all neatly tiedby Labuan c.d.s. and showing Registered h.s. Sc. 70a; S.G. 87a, £500+. Photo £250-300

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201

202 203 204

Labuan, 1896 (24 Sept.) Jubilee Issue, Issued Stamps - contd.

202 � 6c. black and brown-lake, variety overprint double, centred to right, fine used. R.P.S.Certificate No. 18,858, not present. Sc. 70a; S.G. 87a, £500. Photo £200-250

203 � 6c. black and brown-lake, variety “JEBILEE” [77], cancelled to order with oval of bars;small thin and some minor perf faults. R.P.S. Certificate No. 78,815, not present.Unlisted in Scott and S.G. Photo £250-300

204 � 6c. black and brown-lake, variety “JUBILE” [30], centred to top, cancelled to order bypart oval of bars, fine. Very rare. R.P.S. Certificate No. 78,517, not present. Unlisted inScott; S.G. 87b, unpriced. Photo £500-600


207 � 2c. black and blue vertical pair, variety imperforate between, fine cancelled to order.Unlisted in Scott; S.G. 90a, £850. Photo £250-300

208 � 2c. black and blue horizontal pair, variety imperforate between, fine cancelled to order.Unlisted in Scott; S.G. 90b, £900. Photo £250-300

209 � 3c. black and ochre vertical pair, variety imperforate between, fine cancelled to order.Unlisted in Scott; S.G. 91a, £550. Photo £150-180

210 � �+ 6c. black and brown-lake block of four, variety imperforate between horizontally, topright stamp with small stain on shield, otherwise fine cancelled to order. A rare multiple.Unlisted in Scott; S.G. 93ba, £1400. Photo £500-600

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207

208

209 210

1897-1901 PICTORIALS

Specimens

205 �S 1c. to 6c. in horizontal rows of four, 8c. to 24c. in vertical strips of four and colourchanges 12c. and 18c. vertical strips of four, each overprinted “SPECIMEN”; some smallfaults though rare multiples. £400-500

Issued Stamps

206 1c. dull claret (8 mint; 3 used, one cancelled by Brooketon c.d.s.), 1c. brown (17including three blocks of four; 3 used), 2c. (10 mint including a block of four, and onewith horns re-entry; 8 used including one with horns re-entry and one with Brooketonc.d.s.; corner block of nine cto), 3c. (9 mint including a block of four; 5 used), 5c. (6 mintincluding a block of four; 2 used; 4 cto), 6c. (14 mint including a block of six and a blockof four; 2 used), 8c. rose-red (7 mint including a block of four; 10 used including one onpiece with 2c. and one on piece with 12c.), 8c. vermilion (5 mint including a block offour; 3 used), 12c. (7 mint including a block of four; 1 used - stained), 18c. (7 mintincluding a block of four; 3 used) and 24c. (7 mint including a block of four; 2 used),colours changed 12c. (5 mint including a block of four; 2 used), 18c. (3 mint; 2 used),24c. (10 mint including a block of four; 2 used) and “LABUAN” at top (6 mint includinga block of four; 1 used), most with perforations identified. A few with small faults thoughcondition is generally fine. A good lot. Sc. 72-86; S.G. 89-101, £3500+ £800-1,000


211 � 18c. black and olive-bistre marginal vertical pair, variety imperforate between andbetween stamp and margin, cancelled to order; a few shortish perfs at top and the lowerstamp with horizontal crease. Extremely rare and the first example of this variety we recallseeing. Unlisted in Scott; S.G. 96ab, £3250. Photo £800-1,000

212 � �+ 18c. black and olive-bistre lower left corner block of four, variety imperforatehorizontally between stamps and margin, unused with part original gum; some hingeremnants and some small fox spots at left. S.G. 96 var. Photo £150-180

213 � 18c. black and olive-bistre horizontal pair with margin at foot, variety imperforatehorizontally between stamps and margin, unused with part original gum; some hingeremnants, minor gum creases and the right stamp with small thin at top. S.G. 96 var £100-120

214 � 18c. black and olive-bistre vertical pair with margin at foot, variety imperforate betweenstamp and margin, fine unused without gum. S.G. 96 var £60-80

215 � 18c. black and olive-bistre with margin at foot, variety imperforate between stamp andmargin, fine unused without gum. S.G. 96 var £60-80

1899 (JULY) 4c. SURCHARGES216 5c. (6 mint including a corner block of four with sheet number; 1 used), 6c. (5 mint

including a corner block of four with sheet number; 2 used), 8c. (7 mint including a blockof four; 3 used), 12c. (6 including a block of four; 3 used), 18c. (6 including a block offour - top left stamp stained; 1 used), 24c. (5 mint including a block of four; 2 used, onewith Kudat c.d.s.), 25c. (7 mint including a marginal block of four; 1 used), 50c. (5 mintincluding a corner block of four; 1 used) and $1 (7 mint including a marginal block offour; 2 used), most with perforations identified, condition generally fine. Sc. 87-95; S.G.102-110, £1600+ £400-500

Labuan, 1897-1901 Pictorials, Issued Stamps - contd.

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``````` The “Walter Bickly” Collection of Labuan and North Borneo

211

217 218

212

217 � 18c. black and olive-bistre, variety surcharge double, unused with part original gum,hinge remnants, fine. Sc. 91a; S.G. 106a, £450. Photo £120-150

218 � 18c. black and olive-bistre, variety surcharge double, fine used on small piece. Sc. 91a;S.G. 106a, £550. Photo £150-180


221 � 4c. black and yellow-brown vertical pair, variety imperforate between, unused with partoriginal gum; creased between and the upper stamp thinned, neither of which significantlyaffects appearance. Rare. Sc. 96a; S.G. 112a, £1200. Photo £200-250

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220

221

1900-1902 PICTORIALS

219 2c. (8 mint including a block of four, and one with horns re-entry; 4 used), 4c. black andyellow-brown (5 mint including a block of four; 1 used), 4c. black and carmine (7including a block of four; 3 used, one with Kudat c.d.s.), 5c. (7 mint including a block offour; 2 used), 10c. (6 mint including a block of four; 1 used) and 16c. (5 mint includinga block of four; 1 used), most with perforations identified, condition generally fine. Sc.74, 77, 96-99; S.G. 111-116, £1000+ £250-300

220 � 2c. black and green horizontal pair, variety imperforate between, fine unused with largepart original gum. Extremely rare and the only example that we record. B.P.A. CertificateNo. 41,548, not present. Unlisted in Scott; S.G. 111a, £2750. Photo £1,500-1,800

PROVENANCE:George Bloch, May 1996


222 �P �S �B $1 black and chestnut imperforate sheet of nine showing die number “3816” in reverseat top, each stamp overprinted “WATERLOW & SONS LTD./SPECIMEN” (Type WS1) andwith punch hole at lower left; the centre stamp with small paper wrinkle and the sheetwith a few minor tone spots in selvedge. Rare. Photo £600-800


Labuan - contd.

1902 (SEPT.) - 1903 CROWN ISSUE

Printer’s Sample Stamps

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222


Issued Stamps

223 1c. (13 mint including a block of four, and one showing the “L” plate flaw; 13 usedincluding a block of four, and two showing the “L” plate flaw), 2c. (11 mint including ablock of four; 9 used), 3c. (13 mint including a block of four; 4 used), 4c. (12 mintincluding a block of four; 5 used), 8c. (14 mint including two blocks of four; 10 usedincluding a block of five on piece, and one with line through “B”), 10c. (11 mint includinga block of four; 9 used including a block of four), 12c. (13 mint including a block of four;5 used), 16c. (13 mint including a block of four; 2 used), 18c. (9 mint including a blockof four; 3 used), 25c. (14 mint including two blocks of four; 2 used), 50c. (20 mintincluding a block of four, and one with “L” plate flaw; 1 used) and $1 (15 mint includingtwo blocks of four; 2 used), most with perforations identified, some with faults thoughthe majority are fine. Sc. 99A-109; S.G. 117-128, £1900+ £400-500

224 � �B 1c. to $1 set of twelve, two mint blocks of nine of each, one block with margin at rightand the centre right stamp showing line through “B”, the other block with margin at topand the centre stamp showing “L” plate flaw, nearly all affected by staining (varyingamounts). Rare positional multiples. Sc. 99A-109; S.G. 117-128, £2220+ £500-600

225 � 2c. marginal block of four, 4c. pair and single, 8c. pair and singles (2), 10c. (thin), 12c.(2, one with a few stained perfs), 16c. pair and single (stained), 18c., 25c. pair, 50c. (twostained perfs at foot) and $1, each showing line through “B” [50], fine mint. Cat. £1500+ £350-450

Page 53


226 � 10c. brown and slate-blue vertical pair, variety imperforate between, fine cancelled toorder. Sc. 103a; S.G. 122ba, £750. Photo £250-300

226





227 � �B 16c. green and brown block of sixteen (8x2), variety imperforate between, pressedhorizontal crease between and two with thin, otherwise fine cancelled to order. Thelargest recorded multiple and a magnificent showpiece. Unlisted in Scott; S.G. 124a,£16,000 £6,000-8,000

Labuan, 1902 (Sept.) - 1903 Crown Issue, Issued Stamps - contd.

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227

228 229

228 � 25c. black and greenish blue error of colour, fine cancelled to order. Sc. 107a, £550.Photo £150-180

229 � 25c. black and greenish blue error of colour, fine cancelled to order. Sc. 107a, £550.Photo £150-180

The Largest Recorded Multiple and a Magnificent Showpiece.


232 � 50c. maroon, variety surcharge double, fine mint. Sc. 117a; S.G. 136a, £350. Photo £80-100

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232

231

1904 (DEC.) 4c. SURCHARGES

230 5c. (5 mint including a block of four - a few light fox marks; 1 used), 6c. (5 mintincluding a block of four; 1 used), 8c. (8 mint including a block of four; 1 used), 12c. (7mint including a block of four; 1 used), 18c. (6 mint including a block of four - a littlestained; 5 used including a block of four), 24c. (6 mint including a block of four - stained;1 used), 25c. (5 mint including a block of four; 7 used including a block of six), 50c. (5mint including a block of four - a little gum toned; 13 used including a block of twelve)and $1 (5 mint including a block of four - one thinned; 5 used including a block of four),condition generally fine. Sc. 110-118; S.G. 129-137, £2000+ £350-450

231 � �+ 50c. maroon, a rejoined top left corner block of four, variety surcharge double, fineunused with large part original gum. Sc. 117a; S.G. 136a, £1400+. Photo £400-500


236 � $2 dull green, fine unused with large part original gum. Rare. Signed T.Allen. R.P.S.Certificate No. 18,931. Sc. 121; S.G. 140, £3250. Photo £1,000-1,200

237 � $2 dull green, neatly cancelled by part Labuan c.d.s., fine. Rare. R.P.S. Certificate No.38,254, not present. Sc. 121; S.G. 140, £3250. Photo £1,000-1,200

Labuan - contd.

1904-05 HIGH VALUES

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233 234

236

238

237

235

233 � 25c. indigo, unused with large part original gum; some toning as usual. Rare. SignedT.Allen. R.P.S. Certificate No. 18,749, not present. Sc. 119; S.G. 138, £1100. Photo £400-500

234 � 25c. indigo, neatly cancelled to order, light vertical crease not affecting appearance. Sc.119; S.G. 138, £900. Photo £200-250

235 � $1 blue, fine cancelled to order. R.P.S. Certificate No. 19,130. Sc. 120; S.G. 139, £900.Photo £250-300

238 � $5 bright purple with margin at foot, fine unused without gum. Rare. R.P.S. CertificateNo. 17,792, not present. Sc. 122; S.G. 141, £6000. Photo £2,000-2,500


240 � $10 brown, fine unused without gum as usual. A superb example of the rarest of Labuanstamps. R.P.S. Certificate No. 18,949. Sc. 123; S.G. 142, £30,000. Photo £8,000-10,000

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239

240

239 � $5 bright purple, twice cancelled by light Labuan c.d.s., fine. Rare. Signed T.Allen. R.P.S.Certificate No. 16,943, not present. Sc. 122; S.G. 141, unpriced postally used. Photo £1,000-1,200


244 � �+ 2c. black and green block of four, variety overprint double, unused with part originalgum, fresh appearance, some hinge remnants, otherwise fine. Sc. J1a; S.G. D1a, £1400.Photo £400-500

245 � 2c. black and green, variety overprint double, unused with part original gum, somehinge remnants, fine. Sc. J1a; S.G. D1a, £350. Photo £80-100

246 � 4c. black and carmine, variety overprint double, fine cancelled to order. Sc. J3a; S.G.D3a, £800. Photo £250-300

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247

245 246

244

247 � 8c. black and vermilion, variety frame inverted, tiny mark at lower right corner, otherwisefine cancelled to order. Rare. R.P.S. Certificate No. 18,466, not present. Sc. J6a; S.G.D6ba, £9500. Photo £4,000-5,000

Labuan - contd.

POSTAGE DUE STAMPS

241 � 2c. (4, one cto with horns re-entry), 3c. (3), 4c. (3), 5c. (3), 6c. (3), 8c. (4, one rose-red),12c. (4), 18c. and 24c., many in pairs, all mint, mostly fine. Sc. J1-J9; S.G. D1-D9,£1450+ £350-450

242 � �+ 2c. to 24c. with additional 24c. shade, each in a mint block of four, fine. Sc. J1-J9; S.G.D1-D9ba, £1960 £500-600

243 � 2c. to 24c. set of nine with additional 2c. and 3c. in pairs, all cancelled by Labuan c.d.s.;the single 2c. with thin and tiny tear at top, 5c. with pulled perf at foot and tear at right,6c. with small closed tear and the 24c. with crease, the others fine. Rare. Sc. J1-J9; S.G.D1-D9, £1100+ £200-250


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NORTH BORNEO

1883 (MAR.) 2c. RED-BROWN

Imperforate Plate Proofs

248 249

248 �P 2c. in brown from Transfer A on thick unwatermarked wove paper; light crease at top and5mm. scissor-cut along frame at lower right, otherwise fine. Rare. Photo £200-250

249 �P 2c. in red-brown from Transfer A on thin unwatermarked wove paper, fine. Rare. Photo £250-300

PROVENANCE:“Hornbill”, April 2007

Issued Stamps

250 A small group comprising mint pair with margin at top and singles (2) all with part orlarge part original gum, and used (5, one with small thin at top; one cancelled by undatedSingapore P.O. circular h.s. and one with blue “AC” in oval); fine. Sc. 1; S.G. 1, £465 £100-120

251 � �B A complete mint sheet (10x5) from Transfer B with [40] showing retouched “2”, somegum creases, fine mint. Sc. 1; S.G.1, £1750+ £800-1,000

PROVENANCE:Lars Parsbro, April 2007

252 � �B A block of twelve (4x3) with margin at left, and a block of six (3x2; one with thin spot)with margin at foot, both fine unused with large part original gum. Sc. 1; S.G. 1, £630 £180-220





253 � A horizontal pair [13-14] from Transfer B, variety imperforate between, unused withlarge part original gum; light crease between and two short perfs at top, otherwise fine.Extremely rare and believed to be one of two examples in private hands. R.P.S. CertificateNo.16,714, not present. Sc. 1a; S.G. 1a, £20,000. Photo £8,000-10,000

254 � A horizontal strip of three neatly cancelled by Kudat c.d.s. in red, fine. Sc. 1; S.G. 1, £195 £60-80

1883 (JUNE) “8 Cents” ON 2c. RED-BROWN

North Borneo, 1883 (Mar.) 2c. red-brown, Issued Stamps - contd.

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253

255 256 257

Extremely Rare and Believed to be One of Two Examples in Private Hands

255 � An unused example with part original gum, fine. Rare. Unlisted in Scott; S.G. 2, £1300.Photo £400-500

256 � A used example on small piece, neatly cancelled by red oval of bars; perfs slightly trimmedat right otherwise fine. Unlisted in Scott; S.G. 2, £800. Photo £150-180

257 � A used example showing part c.d.s. and vertical blue crayon mark clear of surcharge, fine.Unlisted in Scott; S.G. 2, £800. Photo £150-180


258 � A horizontal strip of eight, [A1-A8], unused with part or large part original gum, somehinge remnants, fresh and fine. The largest recorded multiple. Initialled “ALP”. Sc. 4;S.G. 3. Photo £5,000-8,000

PROVENANCE:R.B. Yardley, January 1945 Colonel J.R. Danson, June 1971

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258

259

Ex 260

261

1883 (JUNE) “EIGHT/CENTS” ON 2c. RED-BROWN

259 � An unused single with part original gum, perfs a little clipped at foot otherwise fine. Sc.4; S.G. 3, £500. Photo £100-120

260 � A single on piece neatly cancelled by fine “SANDAKAN/NORTH BORNEO” double-ring h.s.in blue (Proud Type D2) and undated circular Singapore P.O h.s., plus another exampleneatly cancelled in red. Sc. 4; S.G. 3, £380. Photo for first £150-180

The Largest Recorded Multiple

261 � A single showing variety surcharge double, indistinctly cancelled and weak lower rightcorner perf, otherwise fine. One of the major rarities of North Borneo. Only three otherexamples are recorded, one of which is in the collection of Her Majesty The Queen. B.P.ACertificate (1984), not present. Sc. 4a; S.G. 3a, £5000. Photo £1,500-1,800

PROVENANCE:“Midas”, December 1991


1883 HIGH VALUES

Proofs

262 �P Unissued 25c. and 50c. from the composite die proofs of eleven values, in aniline pink,both a little wrinkled at top from previous mounts, otherwise fine £60-80

Issued Stamps

263 50c. violet mint with a marginal block of four (left pair with crease), a marginal pair anda single (small tear at left), and used (2, one with red Sandakan c.d.s.), and $1 mint (2,one without gum) and used (2, one with red Sandakan c.d.s.); generally fine. Sc. 6-7; S.G.4-5, £1582 £250-300

North Borneo - contd.

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264

265

265 � 50c. violet vertical pair, [32/42], [42] showing variety inverted “L” for first “F” in“FIFTY”, fine unused with large part original gum, the variety unmounted. Unlisted inScott; S.G. 4/4a, £1770. Photo £500-600

266 � 50c. violet showing variety inverted “L” for first “F” in “FIFTY” [42], fine cancelled toorder. Unlisted in Scott; S.G. 4a, £275. Photo £120-150PROVENANCE:Patrick Cassels, April 2008

264 � 50c. violet horizontal strip of four with margin at foot [41-44], [42] showing varietyinverted “L” for first “F” in “FIFTY”, unused with large part original gum (the varietyunmounted); [41] and [44] with light vertical crease otherwise fine. Unlisted in Scott;S.G. 4/4a, £2110+. Photo £500-600

266


269 � 4c. pink horizontal pair, variety imperforate between, unused with part original gum;light crease between and the right stamp with small stain. Very rare. Unlisted in Scott andS.G. Photo £500-600

1886 PERF. 14 ISSUE

270 � �+ 1⁄2c., 1c., 2c. (4, shades), 4c., 8c. and 10c., each in an unused block of four with part tolarge part original gum; the 1⁄2c. a little toned, one 2c. without gum and with small faults,and the 8c. a little gum toned which shows through on the lower pair. Scarce multiples.Sc. 8-13; S.G. 8-13, £1820 £500-600

271 � 1⁄2c., 1c. (4 including a pair, and one imperforate), 2c. (11 including three pairs), 4c. (13including a marginal block of ten and a pair), 8c. (4 including a pair) and 10c. (6including a pair, and one imperforate), some with hinge remnants otherwise fine mint. Sc.8-13, £1664 £400-500

272 � 1⁄2c., 1c. (3 including a pair variety imperforate - right stamp with slight thin), 2c. (2), 4c.(2), 8c. (3) and 10c. (5, one on fragment with 2c.), all used, mostly with datestamp, one10c. with curious monogram, condition mainly fine. Sc. 8-13; S.G. 8-13, £1375+ £250-300

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269

273

274

1883 (JULY) PERF 12 4c. AND 8c.

267 4c. pink mint pair and single both with part original gum, and used single (thin at left);and 8c. green mint pair and singles (2, one showing an extra horizontal line ofperforations - small light mark at foot) unused with part original gum, and used singles(2); fine. Sc. 2-3; S.G. 6-7, £665 £150-180

268 � �+ 4c. pink and 8c. green, both in a block of four, the latter from the upper right corner, fineunused with part to large part original gum. Sc. 2-3; S.G. 6-7, £540 £150-180

273 � 1c. orange horizontal pair, variety imperforate, fine unused withlarge part original gum. Sc. 9a; S.G. 9a, £275. Photo £100-120

274 � 1c. orange vertical pair with margin at top, variety imperforatehorizontally, one stained perf towards upper right, otherwise fineunused with large part original gum. Unlisted in Scott; S.G. 9b,£1500. Photo £400-500


281 � 10c. blue showing “a” of “and” missing, unused with small part original gum, tiny thinat left otherwise fine. Sc. 18; S.G. 15, £225+ £80-100

Note: It is thought that this variety was caused by some foreign body falling on the sheetcausing the “a” to fail to print.

North Borneo, 1886 Perf. 14 Issue - contd.

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275

281

276 278

275 � 2c. brown horizontal pair, variety imperforate between, unused with part original gum;some heavy hinge remnants otherwise fine. Sc. 10a; S.G. 10a, £650. Photo £200-250

276 � 4c. pink horizontal pair, variety imperforate between, cancelled by Kudat c.d.s.; centredto left and with two short perfs at foot, otherwise fine. Rare. Unlisted in Scott and S.G.Photo £800-1,000

PROVENANCE:Dr. F.E. Wood, March 1965

277 � �B 8c. green, a complete mint sheet (10x5), some staining on reverse which shows throughto face in places. Sc. 12; S.G. 12, £1000 £150-180


278 � 8c. green horizontal pair with margin at left, variety imperforate between, fine unusedwith large part original gum (a little browned as usual). Sc. 12a; S.G. 12a, £850. Photo £300-400

1886 (SEPT.) OVERPRINTED “and/Revenue”

279 � 1⁄2c. magenta pair and single (some short perfs at left), and 10c. blue, all unused with partoriginal gum, the singles with hinge remnants, fine. Sc. 14, 18; S.G. 14-15, £735 £180-220

280 � 1⁄2c. magenta and 10c. blue, the former with some short perfs at right, otherwise fine used;also 1⁄2c. and 10c. pair pen-cancelled. Sc. 14, 18: S.G. 14-15, £525 £150-180


285 � 3c. on 4c. pink, variety surcharge double, pen-cancelled on small piece, fine. Probablyunique. R.P.S. Certificate No. 51,424, not present. Unlisted in Scott and S.G. Photo £600-800

286 � 3c. on 4c. pink, variety surcharge double, both types of “3”, pen-cancelled in red ink;one short perf at top otherwise fine. Unique; R.P.S. Certificate No. 22,417, not present.Sc. 20a, unpriced; unlisted in S.G. Photo £1,000-1,200

287 � 5c. on 8c. green horizontal pair, unused with large part original gum; the left stampthinned at top, the right stamp fresh and fine. R.P.S. Certificate No.29,578, not present.Sc. 21; S.G. 17, £500 £80-100

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284

285286

1886 (SEPT.) SURCHARGES

Perf. 12

282 � 3c. on 4c. pink and 5c. on 8c. green, unused with small and large part original gumrespectively, the former with some heavy mounts/hinge remnants, otherwise fine. Sc. 19,21; S.G. 16-17, £500 £100-120

283 � 3c. on 4c. pink and 5c. on 8c. green, both cancelled by oval of bars, fine; also a fiscallyused 3c. on 4c. Sc. 19, 21; S.G. 16-17, £600 £150-180

284 � 3c. on 4c. pink horizontal strip of three [23-25], [24] showing variety small “3”, neatlycancelled by oval of bars and part light red datestamp, fine. Extremely rare. Sc. 19/20;S.G. 16/16a, £8100+. Photo £4,000-5,000



294 � 3c. on 4c. pink from Setting I showing small “3” [24], fine unused with part originalgum. R.P.S. Certificate No. 19,729, not present. Sc. 16; S.G. 18a, £1800. Photo £500-600

295 � 5c. on 8c. green, variety surcharge inverted, fine unused with large part original gum(slightly browned). Very rare. R.P.S. Certificate No. 18,469, not present. Sc. 17a; S.G.19a, £2500. Photo £1,000-1,200

North Borneo, 1886 (Sept.) Surcharges - contd.

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292

293

294 295

Perf. 14

288 � 3c. on 4c. pink pair and single, and 5c. on 8c. green (3, one with only a trace of the “S”- one stained and one short perf at top), all unused with varying amounts of gum,generally fine. Sc. 15, 17; S.G. 18-19, £750 £200-250

289 � 3c. on 4c. pink (3, two with surcharge misplaced sideways) and 5c. on 8c. (small thin), allcancelled by oval of bars, fine. Sc. 15, 17; S.G. 18-19, £520 £120-150

290 � �+ 3c. on 4c. pink and 5c. on 8c. green, both in a block of four, some hinge remnants, fineunused with large part original gum. Sc. 15, 17; S.G. 18-19, £1000 £300-400

291 � 3c. on 4c. pink (marginal) and 5c. on 8c. green, both in a vertical pair, the lower stampin the 3c. pair with horizontal crease, otherwise fine with large part original gum. Sc.15,17; S.G. 18-19, £500 £150-180

292 � �+ 3c. on 4c. pink, a block of four, [14-15/24-25] from Setting I, [24] showing varietysmall “3”, fine unused with large part original gum. Sc. 15/16; S.G. 18/18a, £1920.Photo £600-800

293 � 3c. on 4c. pink horizontal pair, [24-25] from Setting I, [24] showing small “3”, unusedwith large part original gum; a few shortish perfs and light corner bend otherwise fine. Sc.15/16; S.G. 18/18a, £1920. Photo £500-600


296 �P 1⁄2c. to $2 composite die proof in green on thin wove paper of the nine issued values andthe unissued 12c., 25c. and $2, fine; also 1⁄2c. (creased), 1c., 2c., 4c., 8c., 10c. andunissued 12c. in orange, all cut from a composite proof. Photo £600-800

Cancelled

297 �C 8c., 25c., 50c. and $1, each with part perforated “CANCELLED, fine mint £80-100

Issued Stamps

298 1⁄2c. magenta (7 mint including a block of four; 1 used), 1⁄2c. rose (11 mint including ablock of four, and an unused imperforate pair; 4 used), 1c. orange-yellow (8 mintincluding a block of four and imperforate pair; 1 used), 1c. orange (18 mint including twoblocks of four and an imperforate pair; 7 used), 2c. (mint imperforate pair and two singles;8 used), 4c. (26 mint including three blocks of four, one showing 1c. transfer error, a pairwith one showing 1c. transfer error and an imperforate pair; 5 used), 8c. (16 mintincluding a block of four and an imperforate pair; 1 used), 10c. (28 mint including twoblocks of six, a block of four and an imperforate pair; 1 used), 25c. mint (thinned at top)and used (3 including an imperforate pair), 50c. unused block of four, mint single (cornerthin) and used (3 including an imperforate pair), $1 unused block of four and animperforate pair (both washed), mint single (small thin) and used (washed), $2 unusedblock of four (one stamp defective) and single and used (3 including an imperforate pair),and perf 12 1⁄2c. mint (3, one without gum and one in rose) and 1c.; condition generallyfine. Sc. 22-34; S.G. 21b-35 £500-600

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296

1886-87 ISSUE

Die Proof


304 � �+ 4c. pink block of four, variety imperforate vertically, fine unused with large part originalgum. Unlisted in Scott; S.G. 26c, £650. Photo £250-300

305 � 4c. pink horizontal pair, variety imperforate vertically, fine unused with large partoriginal gum. Unlisted in Scott; S.G. 26c, £325. Photo £100-120

306 � �B 4c. pink block of nine, the centre stamp with 1c. transfer error, unused with part or largepart original gum, the left vertical strip with slight creasing, otherwise fine. Sc. 28/28a;S.G. 26/26d, £325+ £100-120

307 � 4c. pink horizontal strip of three, the centre stamp with 1c. transfer error, lightlycancelled by Sandakan c.d.s., fine. Sc. 28/28a; S.G. 26d, £850. Photo £300-400

308 � �+ 4c. pink block of four, the upper right stamp with 1c. transfer error, each cancelled byoval of bars, a few minor faults. A rare multiple. R.P.S. Certificate No. 43,750, notpresent. Sc. 28/28a; S.G. 26d var. Photo £200-250

North Borneo, 1886-87 Issue, Issued Stamps - contd.

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299 � �+ 1⁄2c. rose, 1c. orange, 2c., 4c., 8c. and 10c., each in an imperforate marginal block of fourwith part to large part original gum; one 1⁄2c. with small thin spot otherwise fine. Cat.£592 £180-220

300 � �B 1⁄2c. rose (Transfer B), 1c. orange (Transfers B and C) and 2c. (Transfer A - 2, shades),each in a complete mint sheet (10x5); some split and re-inforced perfs otherwise fine. Sc.25-27; S.G. 22, 24, 25 £587 £150-180

301 � �B 1c. orange, a complete imperforate sheet (10x5)from Transfer A, unused with large partor full original gum; the odd small tone spot on reverse otherwise fine. Sc. 26a; S.G. 24a,£1200 £400-500

302 � �B 2c. brown, a complete imperforate mint sheet (10x5) from Transfer C with almost fulloriginal gum; the sixth vertical row creased otherwise fine. Sc. 27a; S.G. 25a, £1200 £400-500

303 � �B 4c. pink, a complete mint sheet (10x5) from Transfer A with the 1c. transfer error,unused with large part or full original gum; [2-4/12-14/22-24] have been separated andrejoined. Sc. 28/28a; S.G. 26/26d, £513 £120-150

304 308

305

307


310 � �B 4c. pink, a top left corner block of twelve, [1-4/11-14/21-24], variety imperforate and[13] with 1c. transfer error, unused with large part or full original gum; some slight gumwrinkling otherwise fine. A unique piece and a wonderful exhibition item. Sc. 28c; S.G.26d/db, £5000+. Photo £2,500-3,000

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309

310

309 � �B 4c. pink, a top left corner block of twelve, [1-4/11-14/21-24], variety imperforatevertically and [13] with 1c. transfer error, unused with large part or full original gum;[1] with small thin otherwise fine. A unique piece and a magnificent exhibition item.Unlisted in Scott; S.G. 26c/d, unpriced. Photo £3,000-4,000


317 � $1 scarlet horizontal pair, unused with large part original gum, one with tiny thin spotand the other with a few shortish perfs at top otherwise fine. Sc. 33; S.G. 31, £750. Photo £150-180

318 � Perf. 12 1⁄2c. magenta and 1c. orange, fine used. Sc. 22-23; S.G. 34-35, £600. Photo £180-220

319 � �+ Perf. 12 1c. orange block of four, unused with large part original gum and of freshappearance; the top left stamp with pulled perf at left and the lower right stamp with lighttone mark on reverse. Sc. 23; S.G. 35, £800 £200-250

END OF FIRST SESSION

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311 � �B 8c. green, a complete mint sheet (10x5) from Transfer A, large part or full original gum,rows 6 and 7 with vertical gum creases and the perfs between concertina’d, otherwise fine.Sc. 29; S.G. 27, £1200 £300-400

312 � �B 8c. green, a complete mint sheet (10x5) from Transfer B, large part or full original gum(slightly browned), fine. Sc. 29; S.G. 27, £1200 £400-500

313 � �B 8c. green, a block of nine with margin at foot from Transfer A, the centre stamp [37] withhind leg of lion cut away, the lower right stamp with small thin otherwise fine with largepart or full original gum. Sc. 29; S.G. 27, £216 £60-80

314 � �B 10c. blue, a complete mint sheet (10x5) from Transfer A, large part or full original gum(a touch browned in places), fine. Sc. 30; S.G. 28, £500 £150-180

315 � �B 10c. blue, a complete imperforate sheet (10x5) from Transfer C, no gum; light verticalcrease between rows 5 and 6, margins cut off and [50] with small corner fault,nevertheless a rare and presentable multiple. Sc. 30a; S.G. 28b, £1250 £300-400

316 � �B 25c. indigo, an imperforate block of nine with margin at top, no gum, minor wrinkle attop, fine. Sc. 31a; S.G. 29b, £1700+ £400-500

North Borneo, 1886-87 Issue, Issued Stamps - contd.

317––––– 318 –––––


321 �P 3c., two impressions, in violet and in dull blue, on thin wove paper (78x53mm.), somelight creasing. Photo £100-120

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322323

321

Second Session at 2.30 p.m.(Lots 320-722)

NORTH BORNEO

1888-92 ISSUE

Die Proofs

320 �P 1⁄2c., 1c., 2c., 3c., 4c., 6c., 8c. and 10c. imperforate proofs in issued colours on thin wovepaper, 1⁄2c. (creased), 1c., 2c., 3c., 8c. and 10c. (creased) in orange, 1c., 3c., 4c. and 10c.in blue, and 10c. in green, all cut from composite sheets, fine £300-400

322 �P 5c. in grey on thin unwatermarked paper, fine. Rare. Photo £250-300

PROVENANCE:L.H. Shipman, January 1980 “Hornbill”, April 2007

323 �P 5c. in grey on thin unwatermarked paper, two creases, one just clear of design, otherwisefine. Rare. Photo £150-180


325 �P 1⁄2c. in blue (perf 12) and in grey-blue (perf 14), both on gummed unwatermarked paper,fine. Rare. Photo £300-400

326 �P 5c. and 6c. in black, both perf 14 on unwatermarked paper, the 5c. gummed; someperforation irregularities and the 6c. with thin and a fraction soiled at top. Rare. Photo £200-250

North Borneo, 1888-92 Issue, Die Proofs - contd.

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324

––––– 325 ––––– ––––– 326 –––––

324 �P 5c. double proof in grey on thin unwatermarked paper, fine. Rare. Photo £600-800

PROVENANCE:L.H. Shipman, January 1980 “Hornbill”, April 2007



330 �S 1⁄2c., 3c., 4c., 8c., 10c., 25c., 50c., $1 and $2, each handstamped “SPECIMEN”, all exceptthe 1⁄2c. with small part or part original gum and with heavy hinge remnants; also 6c.colour trial with part perforated “SPECIMEN”. A rare group. Photo £500-600

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327

328

329

Ex 330

329 �P 8c. and 10c. se-tenant pairs in pink, blue and in red-brown, on gummed unwatermarkedpaper, the first and last with thin at top, otherwise fine. Rare. Photo £600-800

Specimens

327 �P 5c. in grey-black, perf 14, a horizontal pair on gummed unwatermarked paper, fine. Rare.Photo £300-400

328 �P �B 6c. in black, perf 14, a block of six (3x2) on ungummed unwatermarked paper; the topleft stamp with some perf defects in corner, otherwise fine. Rare. Photo £800-1,000

Imperforate Colour Trials


333 � 2c. brown horizontal pair, variety imperforate between, fine cancelled to order. Sc. 37a;S.G. 38a, £400. Photo £120-150

334 � 4c. rose-pink horizontal pair, variety imperforate vertically, fine cancelled to order. Sc.39a; S.G. 40a, £250. Photo £70-90

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Issued Stamps

331 1⁄2c. magenta (7 mint including a block of four; 4 cto including a pair imperforatebetween - pulled perf at top, and one imperforate at sides), 1⁄2c. rose (10 mint includinga block of four; 4 used; 1 cto), 1c. (7 mint including a block of four; 3 used including apair - faults), 2c. brown (9 mint including a block of four; 3 used; 1 cto, marginal andimperforate at sides), 2c. lake-brown (7 mint including a block of four; 1 used), 3c. (13mint including two blocks of four - one toned; 4 used including a pair), 4c. (8 mintincluding a block of four; 2 used; 1 cto), 5c. (11 mint including a block of four - all butone without gum, and a corner imperforate pair with large part gum; 4 used includingone on piece with 2c. and 3c.), 6c. (12 mint including two blocks of four; 8 usedincluding a strip of three and a pair), 8c. blue-green (8 mint including a block of four -all but two without gum; 3 used; pair cto), 8c. yellow-green (8 mint including a block offour; 1 used), 10c. blue (11 mint including a block of four, three without gum; block offour used; 1 cto), and 10c. dull blue (block of four and pair unused without gum; 5 used);condition a little mixed though many are fine. Sc. 35-43; S.G. 36-44b, £2300+ £350-450

332 � �B 1⁄2c. rose (2, Transfer C, one with three pieces of selvedge missing and the other with amarginal pair severed and rejoined), 1c. (Transfer A), 4c. (Transfer A), 5c. (Transfer A),6c. (Transfer A) and 8c. yellow-green (Transfer A), each in a complete mint sheet (10x5),most with some split perfs otherwise generally fine. S.G. 36b, 37, 40-42, 43a; £2800+ £1,000-1,200

North Borneo, 1888-92 Issue - contd.

335 � 10c. blue vertical pair, variety imperforatebetween, fine cancelled to order. Unlisted inScott; S.G. 44a, £275. Photo £80-100

333 334

335


1888 HIGH VALUES

Proofs

336 �P 25c., 50c., $1 and $2 cut from the composite sheets, in orange and in grey-blue on thinwove paper; the grey-blue 50c. creased and the $1 with thin, otherwise fine £200-250


337 �P 25c. (13), 50c. (12, all marginal), $5 (13, nine from the top left corner) and $10 (14),various colours on gummed paper, fine £500-600

338 �P 25c. (12 including a block of four and a pair), 50c. (9 including a block of four and apair), $1 (9 including a block of four and a pair) and $2 (8 including a block of four anda pair), various colours on gummed paper, all perforated across centre, mostly fine £400-500

Issued Stamps

339 25c. (5 mint including a block of four - toned; 3 used), 50c (mint block of four - lightlytoned; 4 used), $1 (mint block of four and unused single; 2 used) and $2 (mint block offour - lightly toned, and an unused single; 2 used); good to fine. Sc. 44-47; S.G. 45-48,£3200+ £400-500

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340

340 � 25c. indigo, an imperforate horizontal pair, minor wrinkle at left otherwise fine withoutgum as usual. Sc. 44c; S.G. 45a, £375. Photo £100-120

341 � 25c. indigo horizontal pair, variety imperforate vertically, light crease between and someperf faults at foot, otherwise fine cancelled to order. Unlisted in Scott; S.G. 45b, £275 £60-80

342 � $1 scarlet, an imperforate horizontal pair, fine unused without gum as usual. Sc. 46a;S.G. 47a, £375. Photo £80-100

342





344 �S $5 bright purple and $10 brown, both handstamped “SPECIMEN”, fine mint. Rare. Sc. 48-49; S.G. 49-50. Photo £300-400

Issued Stamps

345 $5 bright purple unused (3 imperforate singles, two without gum) used and cancelled toorder (4 including an imperforate pair and single), and $10 brown unused (2 imperforatesingles, one without gum), used showing variety “DOLLAPS” for “DOLLARS” - badlydefective; fiscally used and cancelled to order imperforate pair and single. Sc. 48-49; S.G.49-50 £150-180


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343

344

1889 HIGH VALUES

Die Proof

343 �P $10 without the values on either side, in green on thin wove paper, fine. Rare. Photo £500-600


Specimens


347 � �+ $5 bright purple top left corner block of four, variety imperforate, unused with large partoriginal gum; the top right stamp with slight wrinkle otherwise fine. A rare multiple. Sc.48a; S.G. 49a, £1500. Photo £500-600

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346

347

346 � $5 bright purple and $10 brown, both unused with mainly large part original gum; the$10 with slight gum thinning at top due to hinge removal. Sc. 48-49; S.G. 49-50, £625.Photo £150-180


350 � $10 brown vertical pair, the upper stamp showing variety “DOLLAPS” for “DOLLARS”,both neatly cancelled by light Sandakan c.d.s., pressed vertical crease not affecting fineappearance. Very rare. Unlisted in Scott; S.G. 50/50a, £2375+. Photo £800-1,000

351 � �+ $10 brown imperforate block of four with margin at left, the lower right stamp showingvariety “DOLLAPS” for “DOLLARS”, unused with large part original gum, some creases inselvedge, fine. Very rare. R.P.S. Certificate No. 27,914, not present. Unlisted in Scott;S.G. 50a/ba, £4700. Photo £2,000-2,500

North Borneo, 1889 High Values, Issued Stamps - contd.

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348

350 351

349

348 � $10 brown horizontal pair, variety imperforate, unused with large part original gum;some minor wrinkles otherwise fine. Rare. Sc. 49b; S.G. 50a, £950. Photo £300-400

349 � $10 brown with margin at left, variety “DOLLAPS” for “DOLLARS”, unused with large partoriginal gum (slightly toned), otherwise fine. Rare. Unlisted in Scott; S.G. 50b, £1500.Photo £400-500


354 � First printing, 2c. on 25c. indigo with margin at top, variety surcharge inverted, fineunused with large part original gum. Sc. 50a; S.G. 51a, £450. Photo £120-150

355 �� + First printing, 8c. on 25c. indigo, a marginal block of four, fine unmounted mint. Sc. 51;S.G. 52, £380 £100-120

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1890 (DEC.) SURCHARGES

Trial Printing

352 �P 25c. indigo surcharged “2 Cents” in black and “Two/Cents” in red, fine with large partoriginal gum. R.P.S. Certificate No. 22697, not present. Sc. 50b. Photo £500-600

Issued Stamps

353 First printing 2c. on 25c. mint block of four (faults), unused without gum (5 includingtwo pairs, one vertical) and used (2, one with surcharge inverted - central thin), and 8c.on 25c. used, and Second printing 2c. on 25c. and 8c. on 25c., both unused withoutgum, fine. Sc. 50-51; S.G. 51-52, £1450 £200-250

352

354


356 � 6c. on 8c. green with margin at top, unused with part original gum; pulled perf at rightotherwise fine. Very rare. R.P.S. Certificate No.3974, not present. Sc. 54; S.G. 54,£9000. Photo £1,500-2,000

357 � 6c. on 8c. green, neatly cancelled by part Sandakan c.d.s. in red, a little toned and badlythinned. R.P.S. Certificate No. 16,713, not present. Sc. 54; S.G. 54, £4500. Photo £400-500

358 � 6c. on 8c. green, variety large “s” in “cents.”, unused with trace of gum; well centred butwith surface abrasion at upper right and thins. Believed to be the only known example.R.P.S. Certificate No. 23,387, not present. Unlisted in Scott; S.G. 54a, £16,000. Photo £2,000-3,000


359 6c. on 10c. blue, a small study comprising mint with blocks of six and four (2, one stampwith small defect at top), pairs (2, one with only a trace of “cents.” - small faults) andsingles (2, one with large “s” in “cents.” - heavily mounted), and used (2, one with large“s” in “cents.” - both with thin). Sc. 55; S.G. 56, £1600+ £200-250


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360

356 357 358

360 � 6c. on 10c. blue horizontal strip of five, variety surcharge inverted, the fourth stamp with“cents.” partly missing, the fifth stamp with only a trace, unused with part original gum;some perforation re-inforcement and some heavy hinge remnants. Sc. 55a var; S.G. 56avar. Photo £250-300

1890-92 SURCHARGES

On 1886-87 “POSTAGE” Issue


361 � 6c. on 10c. blue, variety surcharge inverted, fine unused with part original gum. Sc. 55a;S.G. 56a, £300. Photo £80-100

362 � 6c. on 10c. blue, variety surcharge inverted, cancelled by part Gayah c.d.s., fine. Sc. 55a;S.G. 56a, £300. Photo £80-100

363 � 6c. on 10c. blue with margin at foot, variety surcharge double, fine unused with largepart original gum. R.P.S. Certificate No. 37,696, not present. Sc. 55b; S.G. 56b,unpriced. Photo £300-400

364 � �+ 6c. on 10c. blue top left corner block of four, variety surcharge treble, fine unused withlarge part original gum. A rare multiple. R.P.S. Certificate No.18,474, not present. Sc.55c; S.G. 56c, £2200. Photo £800-1,000

365 � 6c. on 10c. blue with margin at foot, variety surcharge treble, fine unused with large partoriginal gum. Sc. 55c; S.G. 56c, £550. Photo £150-180

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361 362363 365

364

366

367

366 � �B 6c. on 10c. blue block of twelve (4x3), one showing variety large “s” in “cents.”, unusedwith large part original gum (a little browned in places), fine. Unlisted in Scott; S.G.56/d, £960. Photo £300-400

367 � 6c. on 10c. blue block of four with margin at top, the lower right stamp showing varietylarge “s” in “cents.”, fine unused with large part original gum. Unlisted in Scott; S.G.56/d, £480. Photo £150-180


372 � �+ 6c. on 8c. yellow-green top left corner block of four, variety surcharge inverted, fineunused without gum. Sc. 52c; S.G. 55a, £1800. Photo £600-800

373 � �B 6c. on 8c. yellow-green block of six (3x2), the centre stamp in lower row showing varietyinverted “c” in “cents” [44], unused without gum, some split perfs in upper row, fine. Sc.52a; S.G. 55/b, £675. Photo £200-250

North Borneo, 1890-92 Surcharges - contd.

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372

373

374 375

374 � 6c. on 8c. yellow-green pair [43-44], [44] showing variety inverted “c” in “cents.”, fineused. R.P.S. Certificate 19,128, not present. Sc. 52a; S.G.55b, £650. Photo £250-300

375 � 6c. on 8c. yellow-green strip of three, the centre stamp showing variety “cetns.” for“cents.” [27], fine unused without gum. R.P.S. Certificate No. 19,129, not present. Sc.52b; S.G. 55c, £600. Photo £200-250

On 1888-92 “POSTAGE & REVENUE” Issue

368 6c. on 8c. yellow-green, unused (10 including a block of four, one single showing large“s” in “cents.” and another with printer’s “bit” [34]) and used (7 including one showinglarge “s” in “cents.” and another with printer’s “bit” [34]); mostly fine. Sc. 52; S.G. 55 £250-300

369 � �B 6c. on 8c. yellow-green, a complete sheet (10x5) showing large “s” in “cents.” [19],“cetns” for “cents.” [27], and inverted “c” in “cents” [44], no gum, some perf re-inforcement and corner piece of margin missing at lower right. S.G. 55/b/c/d, £2525 £800-1,000

370 � �B 6c. on 8c. yellow-green, a complete sheet (10x5) showing large “s” in “cents.” [19], nogum, fine. Sc. 52; S.G. 55/d, £1475 £400-500

371 � �B 6c. on 8c. yellow-green, a complete sheet (10x5) showing large “s” in “cents.” [27], nogum, margins missing at left and at right, fine. Sc. 52; S.G. 55/d, £1475 £400-500


381 � 6c. on 10c. blue, variety large “s” in “cents.”, fine unused without gum. Unlisted in Scott;S.G. 57a, £800. Photo £250-300

382 � 6c. on 10c. blue, variety large “s” in “cents.”, neatly cancelled by part Sandakan c.d.s. inred, fine. Unlisted in Scott; S.G. 57a, £225 £60-80

383 � �B 6c. on 10c. blue, a block of six (3x2) showing surcharge dramatically misplaced diagonallyfrom lower left to upper right, cancelled by Sandakan c.d.s. in red, lower left cornerslightly rounded otherwise fine. Sc. 53 var; S.G. 57 var. Photo £600-800

Note: This block adjoins at left the unused block of ten that was in the Patrick Casselscollection.

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376

376 � 6c. on 8c. yellow-green horizontal pair, the left stamp showing variety “cetns.” for“cents.”, neatly cancelled by Sandakan c.d.s.; small tone spot between at top. Sc. 52b; S.G.55c, £650. Photo £150-180

377 � �B 6c. on 8c. yellow-green top right corner block of twelve (4x3), one showing variety large“s” in “cent.” [19], fine unused without gum. Unlisted in Scott; S.G. 55/d, £525 £150-180

378 6c. on 10c. blue unused pair and single, and used block of four, pair and single, fine. Sc.53; S.G. 57, £752 £200-250

379 � �+ 6c. on 10c. blue block of four with margin at top, fine unused without gum. Sc. 53; S.G.57, £760 £200-250

380 � �B 6c. on 10c. blue block of ten (5x2), all neatly cancelled by Sandakan c.d.s. in red, fine. Sc.53; S.G. 57, £260+ £100-120


381

383


389 � 1c. on 4c. pink, variety surcharge on back and on front, fine used. R.P.S. CertificateNo. 42,246, not present. Sc. 56b; S.G. 63b, £600. Photo £200-250

390 � 1c. on 4c. pink, variety surcharge on back and on front and with large stop after“cent.” on front, fine unused. Unlisted in Scott and S.G. Photo £300-400


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387

388

389 390

387 � �+ 1c. on 4c. pink block of four, variety surcharge on back and on front, fine used. A veryrare multiple. R.P.S. Certificate No. 18,476, not present. Sc. 56b; S.G. 63b, £2400.Photo £1,000-1,200

388 � 1c. on 4c. pink horizontal pair, variety surcharge on back and on front, one with pulledperf at foot otherwise fine used. A rare multiple. R.P.S. Certificate No. 18,475, notpresent. Sc. 56b; S.G. 63b, £1200. Photo £300-400

1892 (MAR.-NOV.) SURCHARGES

384 1c. on 4c. pink block of four, pairs (2, one with both showing large stop after “cent.”)and singles (2, one showing large stop after “cent.”), all unused without gum, and blocksof four (2, one with one showing large stop after “cent.”), pair and singles (3), allcancelled by Sandakan c.d.s., fine. Sc. 56; S.G. 63, £422 £120-150

385 � �B 1c. on 4c. pink, a complete sheet (10x5) from Transfer B, [22] and [32] showing largestop after “cent.”, fine unused without gum. Sc. 56; S.G. 63, £1200 £300-400

386 � �B 1c. on 4c. pink block of eight (4x2), fine unused without gum. Sc. 56; S.G. 63, £192 £60-80



397 � �+ 8c. on 25c. indigo, an upper right corner block of four, fine unused without gum as usual.A scarce multiple. Sc. 58; S.G. 65, £600. Photo £200-250

Page 85


391 � 1c. on 4c. pink, variety surcharge on back and on front and with large stop after“cent.” on back, fine unused. Unlisted in Scott and S.G. Photo £300-400


392 �P 1c. perforated colour trial in grey-black on watermarked paper with trial surcharge inblack, fine. Photo £150-200

393 1c. on 5c. slate, a corner block of six, block of four, pair and singles (2) all unused withoutgum, and a block of four, pair (slightly toned) and singles (3) used; fine. Sc. 57; S.G. 64,£152 £60-80

394 � �B 1c. on 5c. slate, a complete sheet (5x2) from Transfer C, unused with large part or fulloriginal gum; some perf re-inforcement in places and the odd minor tone spot on reverseotherwise fine. Sc. 57; S.G. 64, £350 £80-100

395 � �B 1c. on 5c. slate, a complete sheet (10x5) from Transfer D, unused with large part or fulloriginal gum; the odd minor tone spot on reverse just show through to face in places,otherwise fine. Sc. 57; S.G. 64, £350 £80-100

396 8c. on 25c. indigo, unused without gum and used (2, one with slight thin), fine. Sc. 58;S.G. 65, £470 £100-120

391 392

397


399 �P 1c. in indigo and mauve and showing outer frameline, on wove paper (39x47mm.), fine.Photo £500-600

400 �P 1c. in black and ochre and showing outer framline, on wove paper (40x47mm.), fine.Photo £500-600

401 �P 1c. in black and green and showing outer frameline, on wove paper (39x47mm.), fine.Photo £500-600

402 �P 2c. in black and blue and showing outer frameline, on wove paper (38x45mm.), fine.Photo £500-600


1893 DE LA RUE ESSAY

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398

399 400 401 402

398 �E 50c. handpainted essay in red and green with the value and some details picked out inChinese white, perforations roughly pencilled in, executed on piece of card (29x33mm.)dated “APRIL 12.93”. A delightful example of the artist’s work. Unique. Photo £1,500-2,000


1894 (FEB.) PICTORIAL ISSUE

Die Proofs


408 �P 5c. in indigo and yellow-bistre and showing outer frameline, on wove paper (40x46mm.),fine. Photo £500-600

409 �P 5c. in indigo and carmine and showing outer frameline, on wove paper (40x46mm.), fine.Photo £500-600


Page 87


403 404 405

408 409

406 407

410


404 �P 2c. in black and ochre and showing outer frameline, on wove paper (38x45mm.), fine.Photo £500-600



407 �P 3c. in indigo and carmine and showing outer frameline, on wove paper (39x45mm.), fine.Photo £500-600


411 �P 6c. in black and mauve and showing outer frameline, on wove paper (39x44mm.), fine.Photo £500-600

412 �P 6c. in black and carmine and showing outer frameline, on wove paper (39x44mm.), fine.Photo £500-600

North Borneo, 1894 (Feb.) Pictorial Issue, Die Proofs - contd.

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413 �P 6c. in black and bistre and showing outer frameline, on wove paper (39x45mm.), fine.Photo £500-600

414 �P 12c. in indigo and carmine and showing outer frameline, on wove paper (49x48mm.),fine. Photo £500-600

415 �P 12c. in black and carmine and showing outer frameline, on wove paper (49x44mm.), fine.Photo £500-600



411 412

416 417

413 414 415


Page 89



419 �P 18c. in black and grey and showing outer frameline, on wove paper (46x40mm.), fine.Photo £500-600

420 �P 24c. in black and dull purple and showing outer frameline, on wove paper (46x39mm.),fine. Photo £500-600

421 �P 24c. in indigo and dull purple and showing outer frameline, on wove paper (45x39mm.),fine. Photo £500-600



423 �P 1c. in black and dull rose, 2c. in black and yellow-brown, 3c. in green and lake, 5c. inblack and dull blue and 6c. in black and bright green, each in a horizontal pair, and 8c.in blue and pale brown, 12c. in black and blue-green, 18c. in black and lilac and 24c. ingreen and orange-yellow in singles, all on ungummed wove paper, fine; also 2c. perforatedcolour trial in black and bistre on gummed paper (thin spot) £700-900

418 419

420 421 422





430 � 3c. olive-green and violet horizontal pair, variety imperforate between, fine used. R.P.S.Certificate No. 51,425, not present. Unlisted in Scott; S.G. 71a, unpriced. Photo £300-400

431 � 5c. black and vermilion horizontal pair, variety imperforate between, fine unusedwithout gum. Sc. 62a; S.G. 72a, £850. Photo £200-250

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430 431

426 427

428

429

Issued Stamps

424 1c. olive-bistre (11 mint; 6 used), 1c. bistre-brown (12 mint; 6 used including a block offour), 2c. rose-lake (9 mint including an imperforate pair; 6 used), 2c. lake (3 mint; 10used including a block of four), 3c. olive-green and dull purple (9 mint including a cornerblock of four; 14 used including a block of four), 3c. olive-green and violet (5 mint; 1used), 5c. (8 mint; 5 used), 6c. (7 mint; 6 used), 8c. (8 mint; 11 used including a blockof four), 12c. blue (4 mint; 2 used), 12c. ultramarine (4 mint; 1 used), 18c. (8 mint; 2used) and 24c (5 mint; 2 used), all with perforations identified, some with faults thoughmany are fine. Sc. 59-67; S.G. 66-79, £2900+ £400-500

425 � �+ 1c. (5), 2c. rose-lake, 2c. lake, 3c., 5c., 6c. (2), 8c., 12c. blue, 12c. ultramarine, 18c. and24c. (2), each in a mint block of four with original gum (varying amounts), some withsome small faults and virtually all with hinge remnants, nevertheless a most attractivegroup. Sc. 59-67; S.G. 66-79, £740+ £150-180

426 � 1c. black and olive-bistre vertical pair, variety imperforate between, unused withoutgum, small central thin not affecting fine apperance. Rare. Sc. 59a; S.G. 66a, £950. Photo £200-250

427 � 2c. black and rose-lake vertical pair, variety imperforate between, cancelled by Sandakanc.d.s., fine. Rare. Unlisted in Scott; S.G. 68a, £950. Photo £300-400

428 � 3c. olive-green and dull purple horizontal pair, variety imperforate between, fine unusedwithout gum. Sc. 61a; S.G. 70a, unpriced. Photo £300-400

429 � 3c. olive-green and dull purple horizontal pair, variety imperforate between, fine used.Sc. 61a; S.G. 70a, £850. Photo £350-450

North Borneo, 1894 (Feb.) Pictorial Issue - contd.


432 � 8c. black and dull purple vertical pair, variety imperforate between, fine unused withoutgum. Sc. 64a; S.G. 74a, £750. Photo £180-220

433 � 12c. black and blue horizontal pair, variety imperforate between, fine cancelled to order.Sc. 65a; S.G. 75b, £700. Photo £250-300

434 � 24c. blue and rose-lake vertical strip of three, variety imperforate between, fine cancelledto order. Unlisted in Scott; S.G. 79b, £600. Photo £200-250

1894 (FEB.) HIGH VALUES

Specimens

435 �S 25c., 50c., $1 and $2 in horizontal strips offour, $5 and $10 in horizontal strips ofthree, plus 25c. (2), 50c. (2), $1 (2), $2 (2),$5 and $10, each overprinted “SPECIMEN”,fine mint, the strips unmounted. Raremultiples. S.G. 81s-86s, £640+

£300-400

Cancelled

436 �C �+ $5 bright purple, an imperforate top leftcorner block of four without gum, each partperforated “CANCELLED” (inverted on firstvertical row), pressed vertical creasebetween, fine. S.G. 85a. Photo

£200-250

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436

432

434

433


440 � �B $1 scarlet, a lower right corner block of ten (5x2) showing spectacular misplacement ofperforations, mainly in the lower row, due to paper fold, fine mint. Sc. 70; S.G. 83. Photo £150-200

North Borneo, 1894 (Feb.) High Values - contd.

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438

440

439

438 � 25c. indigo horizontal pair, variety imperforate between, fine unused with large partoriginal gum. Unlisted in Scott; S.G. 81b, £850. Photo £300-400

439 � 25c. indigo marginal horizontal pair, variety imperforate between stamp and margin,fine unused with large part original gum. S.G. 81 var. Photo £150-180

Issued Stamps

437 25c. (13 mint including a block of four and unused imperforate block of four and pair; 4used; 11 cto including a top right corner block of four with both horizontal rows showingtwo extra rows of perforations, and an imperforate block of four with and extra row ofhorizontal perforations and a pair), 50c. (10 mint including a marginal block of four, andan imperforate pair without gum; 2 used; 9 cto including two blocks of four, one withhorizontal rows with two extra rows of perforations, and one imperforate), $1 (14 mintincluding two blocks of four, one imperforate without gum; 6 used including a pair withTawao c.d.s.; 12 cto including one perf 14x11, two blocks of four, one with horizontalrows with two extra rows of perforations, and one imperforate), $2 (10 mint including ablock of four, and an imperforate pair without gum; 2 used; 7 cto including a block offour with both rows showing an extra row of perforations), $5 cto imperforate block offour and $10 (2 used, one with perforations cut off at foot, the other neatly cancelled byLahat Datu c.d.s. in violet but with 18mm. vertical tear at left; three cto imperforateblocks of four, one with both rows showing an extra row of perforations). Generally fineand a most interesting lot. S.G. 81-86, £2000+ £400-500


441 �� B $1 scarlet, a block of ten (2x5) from the left of thesheet, the first two vertical rows perf 14, the thirdperf 11, some light gum wrinkles otherwise freshand fine and mounted in the selvedge only. A veryrare compound perf multiple. Unlisted in Scottand S.G.

£1,000-1,200

Note: These stamps come from a complete sheet whichwas sold by auction in 1929 on which the first twovertical rows were perf 14 and the remainingvertical rows perf 11. All the horizontal rows wereperf 14. There were thus 40 stamps with perforation14x11.

442 � �+ $1 scarlet, perf 14x11, a lower right corner blockof four, fresh and fine mint. A rare multiple. Sc. 70a; S.G. 83a, £1200. Photo

£400-500

443 � $1 scarlet with margin at right, perf 14x11, unused with large part original gum, someshortish perfs at right otherwise fine. Sc. 70a; S.G. 83a, £300. Photo

£80-100

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441

442

443


444 � �+ $5 bright purple, a block of four unused without gum, fine. A rare multiple. Sc. 72; S.G.85, £1100. Photo £300-400

445 � $5 bright purple horizontal pair, fine unused with part original gum. Sc.72; S.G. 85,£550. Photo £180-220

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444

445

446 447 448

446 � $5 bright purple, fine unused without gum. Sc. 72; S.G. 85, £275. Photo £60-80

447 � $5 bright purple with margin at right, fine unused without gum. Sc. 72; S.G. 85, £275.Photo £60-80

448 � $5 bright purple, centrally cancelled by Jesselton c.d.s., two short perfs towards upper left,otherwise fine. Sc.72; S.G. 85, £325. Photo £80-100

North Borneo, 1894 (Feb.) High Values, Issued Stamps - contd.


449 � $5 bright purple, a marginal imperforate horizontal pair, the left stamp with light bendotherwise fine unused without gum as usual. Sc. 72a; S.G. 85a, £650. Photo £200-250

450 � �+ $5 dull purple block of four, unused with parge part original gum, the centre vertical perfsmisplaced to left; some hinge remnants otherwise fine. A rare multiple. Unlisted in Scott;S.G. 85b, £1300. Photo £350-450

451 � $5 dull purple, centrally cancelled by Kudat c.d.s., fine. Unlisted in Scott; S.G. 85b, £350.Photo £100-120

452 � $5 dull purple, cancelled by large part Tawao c.d.s., fine. Unlisted in Scott; S.G. 85b,£350. Photo £100-120

453 � $5 dull purple, centrally cancelled by Tawao c.d.s., fine. Unlisted in Scott; S.G. 85b,£350. Photo £100-120

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449 451

452

453

450


454 � �+ $10 brown block of four, unused with large part original gum and of fine appearance, thelower pair with slight wrinkles, otherwise fine. A rare multiple. Sc. 73; S.G. 86, £1200.Photo £400-500

455 � $10 brown, fine unused with large part original gum. Sc. 73; S.G. 86, £300. Photo £100-120

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454

455

456 457

456 � $10 brown, centrally cancelled by Kudat c.d.s. in blue, a few shortish perfs at top, fine.Sc. 73; S.G. 86, £350. Photo £120-150

457 � $10 brown, an imperforate horizontal pair with margin at right, fine unused withoutgum as usual. Sc. 73a; S.G. 86a, £650. Photo £200-250

North Borneo, 1894 (Feb.) High Values, Issued Stamps - contd.


462 �P 24c. finished die proof in black and reddish brown, on thin paper (95x71mm.) showingfour guide lines, fine. Photo £600-800

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462

461


Specimens

458 �S 4c. on $1 to 40c. on $1, the set of five in horizontal strips of four, each overprinted“SPECIMEN” (Type NB3), fine unmounted mint. Rare in multiples. S.G. 87s-91s, £360+ £150-180

459 �S 4c. on $1 to 40c. on $1, the set of five each overprinted “SPECIMEN” (Type NB3), plus4c. on $1 (2) overprinted “SPECIMEN” (Type NB5) horizontally at foot, fine mountedmint. S.G. 81s-86s, £160+ £120-150

Issued Stamps

460 4c. on $1 (7 mint including a block of four; 8 used including a block of four), 10c. on $1(7 mint including a block of four; 4 used), 20c. on $1 (5 mint including a block of four;2 used), 30c. on $1 (7 mint including a block of four; 1 used) and 40c. on $1 (95 mintincluding a block of four; 1 used); many of the mint a little toned, otherwise generallyfine. Sc. 74-78; S.G. 87-91, £1000+ £150-180

461 � 4c. on $1 scarlet, a horizontal pair with margin at left, variety surcharge double, onediagonal, light diagonal crease in margin crosses corner of one stamp, otherwise fresh andfine mint. Rare. Sc. 74a; S.G. 87a, £1900. Photo £600-800

1897-1902 PICTORIAL ISSUE

Die Proof


Specimens

463 �S 1c., 2c. green, 4c. (both), 5c., 6c. (with re-entry; no gum), 10c. (no gum), 16c. (2) and24c. (vertical crease) perf 14, 4c. carmine perf 14, compound 12-13, 2c. lake, 3c., 6c., 8c.and 12c. perf 15, 18c. perf 16, 18c. imperforate and corrected inscriptions 18c. perf 15and 24c. perf 14, each overprinted “SPECIMEN”, fine mounted mint with hinge remnants.S.G. 92s-111s, £380+ £100-120

464 �S 1c., 2c. lake, 3c., 5c. and 6c. in marginal strips of four (three from the lower right), 8c.,12c., 18c., 24c. and corrected inscriptions 18c. and 24c. in vertical strips of four, eachoverprinted “SPECIMEN”, all with large part or full original gum, the odd small faultincluding one of the latter 18c. with thin at foot, otherwise fine. Rare multiples £200-250

Issued Stamps

465 1c. bistre-brown (7 mint; 19 used including a block of six), 1c. ochre (6 mint; 4 used),2c. lake (7 mint; 12 used), 2c. green (6 mint; 10 used), 3c. rosy mauve (7 mint; 9 usedincluding a block of four), 3c. dull mauve (7 mint; 9 used), 4c. green (mint and used),4c. carmine (5 mint; 7 used), 5c. (4 mint; 24 used including a block of four), 6c. (4 mint;8 used), 8c. brown-purple (6 mint; 13 used), 8c. brown (17 mint including a block ofsix), 10c. slate-lilac (4 mint; 3 used), 12c. (3 mint; 6 used), 16c. (4 mint; 5 used), 18c.(3 mint; 2 used), 24c. (7 mint; 4 used) and corrected inscription 18c. (2 mint; 9 used)and 24c. (5 mint; 8 used), all with perforations identified, a few with small faults, manyof the mint with hinge remnants, though the majority generally fine. Sc. 79-90; S.G. 92-111, £8500+ £1,200-1,500

466 � �+ 1c. to 24c. less 6c. but with additional 1c., 2c. lake, 3c., 4c. carmine, 8c. and 10c., andcorrected inscription 18c. and 24c., each in a mint block of four, various perforations, the5c. a little oxidised and virtually all with hinge remnants otherwise generally fine. Cat.£5000+ £1,200-1,500

North Borneo, 1897-1902 Pictorial Issue - contd.

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467 468

467 � 1c. black and bistre-brown horizontal pair, variety imperforate between, the left stampwith light diagonal crease not affecting appearance, otherwise fine cancelled to order. Sc.79a; S.G. 92c, £600. Photo £150-180

468 � 1c. black and ochre horizontal pair, variety imperforate between, fine cancelled to order.Sc. 79a; S.G. 93ab, £600. Photo £200-250

469 � �B 2c. black and lake, perf 15, a block of sixteen (4x4), fine unused with large part or fulloriginal gum. Sc. 80; S.G. 94a, £384 £120-150


470 � 2c. black and lake horizontal pair, perf 15, variety imperforate between, fine cancelled toorder. Unlisted in Scott; S.G. 94ab, £650. Photo £250-300

471 � 2c. black and green horizontal pair, variety imperforate between, cancelled by Sandakanc.d.s.; light crease between and left stamp with thin, neither affecting fine appearance ofthis rare variety. Unlisted in Scott; S.G. 95d, £1200. Photo £200-250

472 � 5c. black and orange horizontal pair, variety imperforate between, neatly cancelled bySandakan c.d.s.; slight thinning between at top otherwise fine. Very rare. R.P.S.Certificate No. 183,982, not present. Unlisted in Scott; S.G. 100ab, £1700. Photo £300-400PROVENANCE:Patrick Cassels, October 2003

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470 471 472

473 474 476 478

473 � 8c. black and brown-purple vertical pair, variety imperforate horizontally, unused withpart to large part original gum; hinge remnants at top. Unlisted in Scott; S.G. 102ab,£475. Photo £150-180

474 � 8c. black and brown-purple vertical pair, variety imperforate between and at foot,centrally cancelled by Sandakan c.d.s.; pressed crease between not affecting fineappearance. Unlisted in Scott; S.G. 102ab, £450. Photo £150-180

475 � �B 8c. black and brown, perf 14, a lower right corner block of twenty-eight (7x4) withimprint and showing sheet No. “4”, unused with large part or full original gum; traces ofvery light foxing around perforations, one with thin and one at top with pulled perf,otherwise fine. A scarce multiple. Unlisted in Scott; S.G. 103, £364 £100-120

476 � 12c. black and dull blue vertical pair, variety imperforate between, centrally cancelled toorder; some light staining between though a rare variety. Unlisted in Scott; S.G. 106a,£750. Photo £120-150

477 � 18c. black and green block of four with margin at foot, variety imperforate vertically,and a horizontal pair variety imperforate between and at right, both cancelled to order;the block with vertical crease between otherwise fine. Sc. 87a; S.G. 108a, £255 £60-80

478 � 18c. vertical pair, variety imperforate between, fine cancelled to order. Unlisted in Scott;S.G. 108b, £350. Photo £120-150


481 �S 5c. black and vermilion overprinted “SPECIMEN”, variety surcharge and overprintinverted, fine apart from hinge remainder. A rare and spectacular variety, only one sheetreported. S.G. 112asa, £700. Photo £200-250

482 �S 5c. black and vermilion overprinted “SPECIMEN”, variety surcharge and overprintinverted, fine without gum. A rare and spectacular variety, only one sheet reported. S.G.112asa, £700. Photo £100-120


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–––––––––––– 479 ––––––––––––

479 �E 4c. on 5c., 4c. on 12c., 4c. on 25c. and 4c. on $10 in horizontal pairs with unsurchargedstamp, the $10 with “CENTS.” in a solid sans-serif type, all with part original gum; the 25c.pair with pinholes otherwise fine. The only recorded examples. Photo £2,000-3,000

Specimens

480 �S 4c. on 5c. to 4c. on $10 less 4c. on $1 but with additional 4c. on 5c., and unissued 4c.on 1c., 4c. on 2c. and 4c. on 3c. (two of each), each overprinted “SPECIMEN”, most withhinge remnants otherwise generally fine mint. S.G. 112s-124s £100-120

1899 (JULY-OCT.) 4c. SURCHARGES

Essays

481 482


484 � 4c. on 12c. black and dull blue, a horizontal pair with margin at left and a vertical pair,both with variety imperforate between, part and large part original gum respectively;both with thins. Rare. Sc. 94a; S.G. 115a, £850 and 115b, unpriced. Photo £250-300

485 � 4c. on 12c. black on dull blue horizontal pair, variety imperforate between, fine andlightly cancelled on small piece. Sc. 94a; S.G. 115a, unpriced. Photo £250-300

486 � 4c. on 12c. black and dull blue vertical pair, variety imperforate between, cancelled bySandakan c.d.s.; small thin and a short perf at top otherwise fine. Rare. Sc. 94a; S.G. 115b,£950. Photo £250-300

487 � 4c. on 25c. indigo horizontal strip of three, variety imperforate between, unused withlarge part original gum; the left stamp with light crease and two short perfs at top, theright stamp with small thin, none of which significantly affects appearance. Rare. Unlistedin Scott; S.G. 118a, £1400. Photo £200-250

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485

486

Ex 484

487

Issued Stamps

483 4c. on 5c. (7 mint including a block of four; 5 used), 4c. on 6c. (6 mint including a blockof four; 3 used), 4c. on 8c. (6 mint including a block of four; 4 used), 6c. on 12c. (8 mintincluding a block of four showing sheet number “143”; 2 used), 4c. on 18c. (7 mintincluding a block of four; 4 used), 4c. on 24c. (9 mint including a block of four; 5 used),4c. on 25c. (2 mint; 3 used), 4c. on 50c. (2 mint; 3 used), 4c. on $1 (2 mint; 2 used),4c. on $2 (7 mint including a block of four - slightly toned; 2 used), 4c. on $5 (2 mint),4c. on $10 mint and 81⁄2mm. setting 4c. on $5 (1 mint; 2 used) and 4c. on $10 (mint andused), all with perforations identified, many of the mint with hinge remnants, otherwisegenerally fine. Sc. 91-102; S.G. 112-126, £2500+ £350-450


1901-05 OVERPRINTED “BRITISH/PROTECTORATE”

Essays

488 �E $1 scarlet, an imperforate vertical strip of five with margin at top and at foot, thefirst stamp with overprint in red, the second, third and fourth rows with overprintin black, and the fifth row without overprint, no gum, the fourth and fifth stampscut into at left, otherwise fine. Photo

£600-800

Specimens

489 �S 1c. to 50c. set of fourteen with additional 18c. with straight-edge at left, eachoverprinted “SPECIMEN”, mounted mint; the 50c. with some perf faults at top. S.G.127s-140s, £325

£60-80

Issued Stamps

490 1c. (9 mint; 19 used), 2c. (12 mint; 16 used including a block of four), 3c. (10mint; 12 used), 4c. (6 mint; 15 used), 5c. (7 mint; 12 used including a block offour), 6c. (7 mint including one without stop; 7 used), 8c. (42 mint including ablock of twenty-five - two with surface abrasions, seven without stop; 5 used), 10c.(5 mint including one without stop; 7 used), 12c. (3 mint; 12 used including ablock of four), 16c. (5 mint; 8 used), 18c. (2 mint; 4 used), 24c. (7 mint; 6 used),25c. (4 mint; 9 used including a block of four), 50c. (3 mint; 7 used including onewithout stop), $1 with red overprint (5 mint; 3 used), $1 with black overprint (3mint; 5 used) and $2 (4 mint), all with perforations identified, many of the mintwith hinge remnants, condition generally fine. Sc. 105-119, 122-123; S.G. 127-143, £5000+

£600-800

491 � �+ 1c., 2c. (3), 3c., 4c., 5c. (2, one without gum), 6c. (no gum), 8c., 10c., 16c., 25c.,50c. and $1 (both), each in a mint block of four, various perforations, some withhinge remnants otherwise generally fine. Cat. £1400+

£250-300

492 � 8c. black and brown vertical strip of three, varietyimperforate between and at foot, lightly cancelledto order; all with creases though of good to fineappearance. Sc. 11a; S.G. 133c, £350. Photo

£150-180


493 �� 10c. brown and slate-lilac horizontal pair, the leftstamp with no stop after “EXHIBITION”, fineunmounted mint. Unlisted in Scott; S.G. 134/c,£325. Photo

£100-120


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493

492 488


494 � 10c. brown and slate-lilac vertical pair, the upper stamp with overprint double, finecancelled to order. Unlisted in Scott; S.G. 134d, £325. Photo £100-120

495 � 10c. brown and slate-lilac, variety overprint double, lightly cancelled to order, a fewshortish perfs otherwise fine. Unlisted in Scott; S.G. 134d, £325. Photo £80-100

496 � 10c. brown and slate-lilac horizontal pair, variety imperforate between and at right, finecancelled to order. Unlisted in Scott; S.G. 134f, £650. Photo £200-250


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494

495 496

497

498 499

497 � 24c. blue and lake horizontal pair, varietyimperforate between, fine cancelled to order.Unlisted in Scott; S.G. 138b, unpriced. Photo £300-400

498 � �+ 25c. indigo marginal block of four, varietyimperforate between stamp and marginat foot, fresh and fine mint. Unlisted inScott; S.G. 139 var. Photo

£400-500


499 � 25c. indigo marginal vertical pair, varietyimperforate between stamp and marginat foot, fresh and fine mint. Unlisted inScott; S.G. 139 var. Photo

£200-250


503 � 25c. indigo, variety overprint inverted, fine unused with part original gum. Sc. 115a;S.G. 139c, £700. Photo £200-250

North Borneo, 1901-05 overprinted “British/Protectorate”, Issued Stamps - contd.

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503

506 507

––– 504 ––– 505

500 � 25c. indigo, marginal, variety imperforate between stamp and margin at foot, freshand fine mint. Unlisted in Scott; S.G. 139 var. £200-250

PROVENANCE:Patrick Cassels, April 2008

501 � 25c. indigo, variety no stop after “PROTECTORATE”, fine unused with large part originalgum. Unlisted in Scott; S.G. 139a, £170 £60-80

502 � 25c. indigo, variety no stop after “PROTECTORATE”, fine used. Unlisted in Scott; S.G.139a, £225 £70-90

506 � $2 green, variety overprint double, fine mint. Rare. Sc. 119a; S.G. 143a, £1600. Photo £500-600

507 � $2 green, variety overprint double, fine cancelled to order. Sc. 119a; S.G. 143a, £450.Photo £150-180

504 � $1 scarlet (2), both marginal with overprints in red and in black, the former showingvariety imperforate between stamp and margin at foot, the latter imperforatehorizontally, fine mint. Photo £250-300

505 � $1 scarlet with black overprint, variety overprint double, fine cancelled to order. Sc.118a; S.G. 142b, £375. Photo £150-180


511 � $10 brown, fine unused with large part original gum. S.G. 145, £500. Photo £200-250

512 � $10 brown with margin at left, variety overprint inverted, minor natural paper crease attop otherwise fine cancelled to order. S.G. 145a, £450. Photo £150-180

513 � $10 brown, variety overprint inverted, one lightly toned perf at foot otherwise finecancelled to order. S.G. 145a, £450. Photo £150-180

PROVENANCE:“Midas”, December 1991

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512 513511

508

509

510

508 � �+ $5 dull purple top right corner block of four, fresh and fine mint. A rare multiple. S.G.144, £1200. Photo £500-600

509 � $5 dull purple horizontal pair, fine unused with large part original gum. S.G. 144, £600.Photo £200-250

510 � $5 dull purple, unused with large part original gum, one short perf at right otherwise fine.S.G. 144, £300. Photo £80-100


516 � �+ 4c. on 8c. black and brown-purple marginal block of four, variety surcharge inverted,unused with large part original gum, some hinge remnants, fine. A scarce multiple. Sc.125a; S.G. 148a, £1200. Photo £400-500

517 � �B 4c. on 25c. indigo block of eight (4x2) and 4c. on $2 dull green block of six (3x2)cancelled by Sandakan c.d.s., the upper $2 row a little creased, otherwise fine. Sc. 130,133; 152, 155, £488 £150-180

518 � 4c. on $5 bright purple block of four (one with some short perfs at foot) and $10 brownvertical pair (slight wrinkle), all cancelled by Sandakan c.d.s., fine. Sc. 134-135; S.G. 156-157, £288 £100-120


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516

A Scarce Multiple

1904-05 4c. SURCHARGES

514 4c. on 5c. (mint and used), 4c. on 6c. (3 mint, one with surcharge inverted - heavy hingeremnants; 2 used), 4c. on 8c. (2 mint, one with surcharge inverted - thin at top; 1 used),4c. on 12c. (5 mint; 2 used), 4c. on 18c. (6 mint including a block of four; 1 used), 4c.on 24c. (7 mint including a block of four; 2 used), 4c. on 25c. (7 mint including a blockof four; 1 used), 4c. on 50c. (5 mint including a block of four; 1 used), 4c. on $1 (9 mintincluding a block of four; 1 used), 4c. on $2 (6 mint including a block of four; 1 used),4c. on $5 (5 mint including a block of four, the single is the dull purple shade; 1 used)and 4c. on $10 (5 mint including a block of four; 1 used), some of the mint with hingeremnants otherwise generally fine. Sc. 124-135; S.G. 146-157, £1800+ £350-450

515 �� B 4c. on 5c. black and orange, a top left corner block of twelve (3x4), fresh and fineunmounted mint. Sc.124; S.G. 146, £576 £180-220


520 � 4c. on $10 brown, variety surcharge inverted, unused with large part original gum, someslight gum thinning at top, otherwise fine. Rare. Sc. 135a; S.G.157a, £2750. Photo £800-1,000

PROVENANCE:J.A. Naylor, April 1983 “Midas”, December 1991

Page 107


519 � 4c. on $10 brown top left corner pair, variety surcharge inverted, fine unused with largepart original gum. An extremely rare multiple. Sc. 135a; S.G. 157a, £5500. Photo £2,000-2,500

519

520

An Extremely Rare Multiple






Specimens

521 �S 1c. to 24c. set of thirteen plus 1909 20c. on 18c. (defective) and 1923 3c. on 4c., eachoverprinted “SPECIMEN”, all with hinge remnants, fine mint. S.G. 158s-176s, 177s, 276s;£398 £80-100

Issued Stamps

522 1c. chocolate-brown (12 mint including a block of four; 3 used), 1c. brown (1 mint; 10used including a block of four), 2c. (6 mint; 8 used), 3c. lake (4 mint; 1 used), 4c. rose-lake (1 mint; 3 used), 3c. green (3 mint; 7 used including a block of four), 4c. (7 mint;15 used including a block of four), 5c. yellow-brown (4 mint; 1 used), 5c. dark brown (7mint including a block of four; 3 used), 6c. olive-green (5 mint; 8 used including a blockof four), 6c. apple-green (3 mint; 6 used), 8c. (1 mint; 2 used), 10c. greyish blue (4 mint;5 used), 10c. blue (5 used), 10c. turquoise-blue (5 mint; 9 used), 12c. deep blue (4 mint;4 used), 16c. (4 mint; 1 used), 18c. (1 mint; 3 used), 24c. deep rose-lilac (4 mint; 9 usedincluding a block of four), plus 1909 20c. on 18c. (5 mint; 10 used) and 1923 3c. on 4c.(7 mint including a block of four; 1 used), all with perforations identified, conditiongenerally fine. Sc. 136-149, 166; S.G. 158-177, 276, £2600+ £450-550

523 � �+ 1c. chocolate (2), 2c. (creased), 3c. lake, 3c. rose-lake, 3c. green, 4c. (2, one with sheetnumber “424”), 5c. yellow-brown, 6c. olive-green (with sheet number “483”; creased),6c. apple-green, 8c., 10c. greyish blue, 12c. deep blue (with sheet number “35”), 16c.(toned), 18c. (with sheet number “399”), 24c. and 1909 20c. on 18c., each in a mintblock of four, various perforations, most with hinge remnants, fine. Sc. 136-149; S.G.158-177, £1400+ £400-500


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524

524 � 1c. black and brown vertical pair, variety imperforate between, fine mint. Very rare.R.P.S. Certificate No. 66,166, not present. Unlisted in Scott; S.G. 159b, £1900. Photo £600-800


526 �E $5 composite essay with printed vignette and frame handpainted in magenta withlettering, values etc. in Chinese white, on card (46x48mm.) marked “original design” and“appd 1910” on reverse. A superb and delightful example of artist’s work. Photo £1,500-2,000

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525

526

1911 (MAR.) HIGH VALUES

Essays

525 �E 25c. composite essay with vignette partly printed and handpainted and frame handpaintedin black and bluish green with lettering, values etc. in Chinese white, on card (41x47mm.)marked “original design” and “appd 1910” on reverse. A magnificent piece of artist’s work.Photo £1,500-2,000


530 �P �S 25c. in black and orange, overprinted “WATERLOW & SONS LTD/SPECIMEN” in black (TypeWS1), a fraction soiled at top otherwise fine. Photo £60-80

531 �P �S $1 in black and orange, overprinted “WATERLOW & SONS LTD/SPECIMEN” in blue (TypeWS2), fine. Photo £80-100

532 �P �S $5 in black and green, overprinted “WATERLOW & SONS LTD/SPECIMEN” in blue (TypeWS4) affixed to piece marked “ST. 745”, fine. Photo £80-100

533 �P �S $5 in black and green, overprinted “WATERLOW & SONS LTD/SPECIMEN” in blue (TypeWS2), fine. Photo £80-100

Specimens

534 �S 25c. to $10 set of six, each overprinted “SPECIMEN”, the 25c. with small corner creaseotherwise fine mint. S.G.178s-183s, £350 £80-100

Issued Stamps

535 25c. (2 mint; 5 used), 50c. (5 mint; 11 used including a block of four, and two showingre-entry), $1 (4 mint; 4 used), $2 (3 mint; 1 used), $5 mint (2, one without gum) and$10 mint, generally fine. Sc.152-157; S.G. 178-183, £1400+ £300-400

536 � �+ 25c. to $10 set of six in blocks of four, fine mint. Sc. 152-157; S.G. 178-183, £2800.Photo £1,000-1,200

537 � 50c. black and steel-blue horizontal pair, variety imperforate between, fine unused withlarge part original gum, slightly browned as normal. Very rare. Unlisted in Scott; S.G.179ab, £3500. Photo £1,200-1,500

538 � 50c. black and steel-blue horizontal pair, variety imperforate between, neatly tied byJesselton c.d.s. on small piece, fine. Very rare. Unlisted in Scott; S.G. 179ab, unpriced.Photo £1,500-1,800

North Borneo, 1911 (Mar.) High Values - contd.

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530 531 532 533

Die Proofs

527 �P 25c., 50c., $2 and $10 die proofs in issued colours on thin card (49x50mm. max.); allwith some minor marks in margin, nevertheless an extremely rare and colourful set £2,000-3,000


528 �P 25c. (11 including two blocks of four, one from top left), 50c. (5 including a block offour), $1 (6 including a block of four - creased), $5 (9 including a block of four and apair) and $10 marginal block of four (creased), all on unwatermarked paper, mostly fine £300-400

529 �P $5 black and lake and $10 black and brick-red, both in a horizontal pair on ungummedpaper, fine £100-120

Imperforate Printer’s Sample Stamps


539 � �B $1 black and chestnut, perf 15, a top right corner block of six (3x2), one with hingeremnants otherwise fresh and fine mint. Sc. 154a; S.G. 180a, £360 £100-120

540 � $5 black and lake and $10 black and brick-red, both cancelled by Tenom c.d.s., the latterin violet (a little smudged), fine. Sc. 156-157; S.G. 182-183, £680. Photo for $10 £180-220

541 � $10 black and brick-red marginal pair, fine mint. Sc. 157; S.G. 183, £1000. Photo £300-400

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Ex 536

537 538

Ex 540 541



1912 (JULY) HIGH VALUES

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542 543 544

542 � $5 dull purple, fine unused with large part original gum ( a little toned as usual). Rare.Sc. 158; S.G. 184, £1300. Photo £500-600

543 � $5 dull purple, centrally cancelled by large “RESIDENTS OFFICE/B.N.B./KUDAT” circularh.s., fine. Sc. 158; S.G. 184. Photo £100-120

544 � $10 brown, unused with large part original gum (a little browned in places as usual), fine.Very rare. Sc. 159; S.G. 185, £1800. Photo £600-800

1916 (FEB.) SURCHARGES

Specimens

545 �S 2c. on 3c., 4c. on 6c. and 10c. on 12c (2, one showing variety “S” inverted), eachoverprinted “SPECIMEN”, the normal 10c. with small thin, otherwise fine mint. S.G. 186s-188s. Photo for variety £100-120

Issued Stamps

546 2c. on 3c. mint (19 including a corner block of four with sheet number “246” and threeshowing “S” inverted) and used (5 including two with “S” inverted), 4c. on 6c. mint (18including two showing “S” inverted) and used (5 including two showing “S” inverted),and 10c. on 12c. mint (15 including two showing “S” inverted) and used (3); many inmultiples, condition generally fine. Sc. 160-162; S.G. 186-188, £3000+ £500-600

547 � The set of three each showing variety “S” inverted, fine apart from hinge remainders. Sc.160a-162a; S.G. 186a-188a, £400 £80-100





549 � 1c. to 25c. set of thirteen with additional 2c., 5c. and 16c., fine apart from hingeremainders. Sc. B1-B13; S.G. 189-201, £1092. Photo for 25c. £250-300

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Ex 550

Ex 549

Ex 548

1916 (MAY) MALTESE CROSS OVERPRINTS

Cross in vermilion

548 � 1c. to 25c. set of thirteen in horizontal pairs, eight are marginal including the 6c. whichshows sheet number “224”, plus additional 2c. block of four; the 12c. and 16c. with somefox spots on the reverse and many with hinge remnant, otherwise fine mint. Sc. B1-B13;S.G. 189-201, £1800+. Photo for 25c. £500-600

550 � 1c., 2c. (2), 3c., 4c. (6 including a pair), 5c., 6c., 8c. (3 including a vertical pair), 10c.,12c., 16c., 20c. on 18c., 24c. and 25c., all used, generally fine. Sc. B1-B13; S.G. 189-201, £1560. Photo for 25c. £400-500

551 � �+ 1c., 2c., 3c., 4c., 5c., 6c., 8c., 10c. and 12c., each in a used block of four, plus 4c. usedblock of fight (2x4), condition a little mixed. Cat. £2270 £400-500


552 � 3c. black and rose-lake, a marginal mint vertical strip of four, the upper two stampsoverprinted in vermilion, the lower two stamps in carmine; some hinge remnantsotherwise fine. A very rare and unusual variety of which only one sheet was found.Unlisted in Scott; S.G. 191a, £3750. Photo £1,500-1,800

Note: This combination of overprints on the same sheet was discovered amongst a parcel ofsheets allocated to the National Philatelic War Fund, and sold for the benefit of the Red Crossand St. John’s Ambulance. Details of its discovery are more fully described in “The Stampsand Postal History of North Borneo”, Part 3, by Shipman and Cassels.

553 � �+ 24c. black and dull mauve block of four, centrally by Jesselton c.d.s. in violet, fine. A veryscarce multiple. Sc. B12; S.G. 200, £520 £150-180

554 � �+ 24c. black and dull mauve block of four, variety imperforate between horizontally,unused with part original gum; the upper pair with heavy hinge remnants, otherwise fine.Extremely rare and the only example of this variety we recall seeing. Unlisted in Scott;S.G. 200a, unpriced. Photo £1,000-1,200

555 � �+ 25c. black and green block of four, fine used. A rare multiple. Sc. B13; S.G. 201, £1700.Photo £500-600

North Borneo, 1916 (May) Maltese Cross Overprints, Cross in vermilion - contd.

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552

555

554


561 � 1c. to $10 set of seventeen with additional 3c. (2), 5c. and 6c., plus lines 13-14mm. apart2c., all used, generally fine. Sc. B14-B30; S.G. 214-234, £1800+. Photo for $5 and $10 £500-600

562 � �+ 1c. to $2 with additional 3c. and 5c., each in a mint block of four, many with hingeremnants otherwise fine. Sc. B14-B28, S.G. 214-232, £1100+ £300-400

563 � 1c., 2c. (crease), 3c., 4c., 5c., 6c., 8c., 10c., 12c., 16c., 24c., 25c., 50c. (showing sheetnumber “100”), $1 (showing sheet number “164) and $2 (showing sheet number “307”;crease), each in a mint horizontal pair, many with hinge remnants, fine. Sc. B14-B28; S.G.214-232, £515 £150-180

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Ex 556 559

556 � 1c. to 25c. set of twelve, fine apart from hinge remainders. Sc. B1-B13; S.G. 202-213,£1100. Photo for 25c. £300-400

557 � �+ 1c., 3c., 5c., 8c. (2), 10c., 16c., 20c. on 18c. and 24c. in mint blocks of four, fine apartfrom hinge remnants. Cat. £2100+ £600-800

558 � 1c. (7 including a block of four), 2c.(3), 3c. (3), 5c. (3), , 6c. (3), 8c. (3), 10c. (4), 12c.(3), 16c. (8 including a strip of four), 20c. on 18c. (5 including a strip of three), 24c. (3)and 25c. pair (creased), all used, generally good to fine. Sc. B1-B13; S.G. 202-213,£4000+ £600-800

559 � 25c. black and green, perf 15, fine used on small piece. Sc. B13; S.G. 213a, £475. Photo £150-180

1918 (AUG.) RED CROSS 2c. SURCHARGES

Lines of surcharge 9mm. apart

560 � 1c., 2c., 3c. (3, one dull rose-carmine), 4c. (3, two with full offset on reverse), 5c. (2),6c. (2, one thinned at top), 8c. (thin at top), 10c., 12c. (2), 16c., 24c. and lines 13-14mm. apart 2c., 25c., 50c. (2, one from the lower right corner showing sheet number“7”), $1, $2 (central thin) and $10 (thinned at top), mint and of fine appearance thoughmost with hinge remnants. Sc. B14-B30, £1200+ £200-250

Cross in carmine

–––– Ex 561 ––––


565 � �+ 2c. black and green top right corner block of four with sheet number “58”, varietyimperforate between vertically, the upper pair with hinge remnants, otherwise fresh andfine mint. A very rare multiple. Unlisted in Scott. S.G. 215a, £8000. Photo £4,000-5,000

566 � 3c. black and dull rose-carmine, perf 141⁄2-15, fresh and fine mint. Sc. B17a; S.G. 217a,£190 £60-80

North Borneo, 1918 (Aug.) Red Cross 2c. Surcharges, Lines of surcharge 9mm. apart - contd.

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564

565

564 � 1c. black and brown vertical pair, variety imperforate between, unused without gum, onetiny tone spot towards upper left otherwise fine. Rare. Unlisted in Scott; S.G. 214a,£3000. Photo £400-500


570 � �+ 4c. black and scarlet marginal block of four, variety transposed and misplacedsurcharge, some hinge remnants otherwise fine mint. S.G. 218 var. Photo £500-600

571 � 4c. black and scarlet showing variety transposed and misplaced surcharge, fine mint.S.G. 218 var £120-150

572 � 4c. black and scarlet showing variety transposed and misplaced surcharge, unused withlarge part original gum; slightly toned and with short perf at top, otherwise fine. R.P.S.Certificate No. 183,983, not present. S.G. 218 var. Photo £100-120


573 � 4c. black and scarlet with margin at top, variety transposed surcharge resulting in “TWOCENTS” missing, fine apart from hinge remainder. S.G. 218 var. Photo £200-250

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567

573

571

572

569

570

568

567 � 4c. black and scarlet, variety surcharge inverted, fine mint. Sc. B17a; S.G. 218a, £450.Photo £120-150

568 � �+ 4c. black and scarlet block of four, variety double surcharge inverted, one albino, theupper pair with hinge remnants, otherwise fresh and fine mint. A rare multiple. Sc. B17a;S.G. 218a var, £1800. Photo £600-800

569 � 4c. black and scarlet vertical pair, variety double surcharge inverted, one albino, freshand fine mint. Sc. B17a; S.G. 218a var., £900. Photo £300-400


576 � �+ 12c. black and deep bright blue block of four with margin at right, variety surchargeinverted, the upper pair with hinge remnants otherwise fine mint. A rare multiple. Sc.B22a; S.G. 224a, £2800. Photo £1,000-1,200

577 � 12c. black and deep bright blue horizontal pair with margin at top, variety surchargeinverted, fine mint. Sc. B22a; S.G. 224a, £1400. Photo £400-500

578 � 12c. black and deep bright blue with margin at right, variety surcharge inverted, unusedwith part original gum; small thin at foot otherwise fine. Sc. B22a; S.G. 224a, £700.Photo £100-120

579 � 12c. black and deep bright blue marginal horizontal pair, variety imperforate at leftbetween stamp and margin; some hinge remnants otherwise fine mint. Rare. S.G. 224var. Photo £250-300


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574

575

576

577

579

578

574 � �+ 5c. black and pale brown block of four, variety transposed surcharge, fresh and fine mint.S.G. 220 var. Photo £600-800

575 � 5c. black and pale brown, variety transposed surcharge, unused with large part originalgim, hinge remnants, fine. S.G. 220 var. Photo £120-150

North Borneo, 1918 (Aug.) Red Cross 2c. Surcharges, Lines of surcharge 9mm. apart - contd.


581 �� + 6c. black and olive-green block of four with margin at left, fresh and fine unmountedmint. A very rare multiple. Unlisted in Scott; S.G. 228, £1900. Photo £600-800

582 � 6c. black and olive-green, fine apart from hinge remainders. Unlisted in Scott; S.G. 228,£475. Photo £120-150

583 � 6c. black and olive-green, lightly cancelled, fine. Rare. Unlisted in Scott; S.G. 228, £850.Photo £300-400

584 � 25c. black and green, 50c. black and steel-blue and $1 in black and chestnut, each in ahorizontal pair with margin at right, the left stamp in each with re-entry (oars doubled),also a single 50c. with the re-entry, fine mint. S.G. 229/a-231/b, £390 £120-150

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Lines of surcharge 13-14mm. apart

580 � �+ 2c. black and green block of four with margin at right, fine mint. Unlisted in Scott; S.G.227, £340 £100-120

585 � $5 black and lake marginal horizontal pair, fine mint. Sc. B29; S.G. 233, £800. Photo £300-400

586 � $10 black and brick-red marginal horizontal pair, fresh and fine mint. Sc. B30; S.G. 234,£900. Photo £400-500

582 583

585 586

581


587 � 1c. to $10 set of seventeen with additional 10c. (2), 25c., 50c. (2) and $1 (corner verticalpair), fine mint, some with hinge remainders. Sc. B31-B47; S.G. 235-252, £800+. Photofor $5 and $10 £250-300

588 � 1c. to $10 set of seventeen with additional 25c. shade, all used, fine. Sc. B31-B47, £1175.Photo for $5 and $10 £350-450

589 � �+ 1c. (sheet number “138”), 2c., 3c. (sheet number “13”), 4c. (sheet number “42”), 5c.(sheet number “98”), 6c., 8c., 10c., 12c., 16c., 24c., 25c. (2), 50c. (2), $1 and $2, eachin a mint block of four (many from the lower right corner), fine. Sc. B31-B45; S.G. 235-250, £740+ £200-250

590 � 1c. to 50c. in horizontal pairs, fine apart from hinge remainders. Sc. B31-B43; S.G. 235-248, £169 £50-60

591 � �B 4c. black and scarlet lower left corner block of twenty-five (5x5), variety imperforatebetween stamp and margin at left, fresh and fine mint. An extremely rare multiple. S.G.238 var. Photo £1,500-1,800


1918 (OCT.) RED CROSS 4c. SURCHARGES

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–––– Ex 587 –––– –––– Ex 588 ––––

592 � 6c. black and apple-green vertical pair, variety imperforate between, fine mint. Very rare.Sc. B36a; S.G. 240a, £2500. Photo £800-1,000

593 � 12c. black and deep blue, a lower right corner example showing variety surchargedouble, a few minor gum thins otherwise fine mint Very rare. R.P.S. Certificate No.160,853, not present. Unlisted in Scott. S.G. 243a, £1400. Photo £500-600


594 � 25c. black and blue-green pair and single, 50c. pair, $1 pair and $2 pair and single, eachshowing re-entry (oars doubled), fine mint. S.G. 247a-250a, £722 £200-250

592

593


595 � $5 black and lake horizontal pair, fresh and fine mint. Sc. B46; S.G. 251, £600. Photo £200-250

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591

595


596 � �+ $10 black and brick-red top left corner block of four, light diagonal crease crosses the topleft stamp otherwise fresh and fine mint. A rare multiple. Sc. B47; S.G. 252, £1500.Photo £600-800

597 � $10 black and brick-red horizontal pair, unused with large part original gum, the rightstamp with light gum bend and two very minor thin spots. Sc. B47; S.G. 252, £750.Photo £200-250

1922 (MAR.) MALAYA-BORNEO EXHIBITION

Overprint Essay

North Borneo, 1918 (Oct.) Red Cross 4c. Surcharges - contd.

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597

598

596

598 �E 1c. black and brown, marginal, showing seriffed overprint in green and marked in margin“Essay C.F.N.W.” (C.F. Newton-Wade, the Postmaster General), fine with large partoriginal gum. Photo £1,500-1,800

PROVENANCE:Dr. F.E. Wood, March 1965 Patrick Cassels, April 2008


Specimens

599 �S 1c. to 50c. set of fourteen with additional 24c. with stop after “EXHIBITION”, the 4c. and10c. thinned, otherwise fine mint. S.G. 253s-275s, £450+ £150-180

Issued Stamps

600 1c. (9 mint including one with stop after “EXHIBITION”; 2 used), 2c. (6 mint includingtwo pairs with one in each showing stop after “EXHIBITION”; 1 used), 3c. (6 mintincluding two pairs; 1 used), 4c. (3 mint including a pair), 5c. (8 mint including a pairwith one showing stop after “EXHIBITION”; 2 used), 6c. (5 mint including a pair with oneshowing stop after “EXHIBITION”; 1 used), 8c. (4 mint including a pair with one showingstop after “EXHIBITION”; 2 used), 10c. (9 mint, shades, including two showing stop after“EXHIBITION”; 2 used), 12c. (27 mint with some multiples and including four showingstop after “EXHIBITION”; 2 used), 16c. (9 mint including a pair with one showing stopafter “EXHIBITION”), 20c. on 18c. with blue overprint (4 mint including a pair with oneshowing stop after “EXHIBITION”), 20c. on 18c. with red overprint (11 mint), 24c. (8mint including a pair with one showing stop after “EXHIBITION”; 1 used), 25c. yellow-green (5 mint including a pair with one showing stop after “EXHIBITION”), 25c. blue-green (5 mint including a block of four; 1 used) and 50c. (6 mint; 1 used), all withperforations identified, a few with faults though many fine. Sc. 136a-153c; S.G.253-275,£4800+ £700-900

601 � �+ 1c., 2c., 3c., 4c., 5c. (both shades), 6c., 8c. (both shades), 10c., 12c. (2), 16c., 20c. on18c. in red, 24c., 25c. (both shades) and 50c., each in a mint block of four, most withhinge remnants, fine. Sc. 136a-153c; S.G. 253-275, £1000+ £300-400

602 � 1c. (2), 2c., 3c., 4c., 5c., 6c., 8c. (2), 10c. (2), 12c., 16c., 20c. on 18c. (both, the redoverprint a little toned), 24c. (2), 25c. (2) and 50c. (2), all used, generally fine. Sc. 136a-153c; S.G. 253-275, £1200+ £300-400

603 � 1c. (2, shades), 2c. (small thin), 3c., 4c., 5c., 6c., 8c., 10c. (2 shades), 12c., 16c., 20c. on18c. (both), 24c. (2 shades), 25c. and 50c. (2), each showing stop after “EXHIBITION”,fine mounted mint. Cat. £2500+ £700-900

604 � �+ 1c., 2c., 4c., 5c., 6c., 8c., 10c., 12c., 16c., 20c. on 18c. (both) and 24c., each in a mintblock of four with one in each showing stop after “EXHIBITION”, some with hingeremnants, fine. Cat. £2100+ £700-900

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606 607605

605 � 1c. black and brown with red overprint, perf 131⁄2-14, a horizontal strip of three, the firststamp showing variety “BORHEO” and the second showing variety “BORNEQ”, finemounted mint, the gum a little browned as usual. S.G. 253/a/b, £825+. Photo £300-400

606 � 1c. black and brown with red overprint, perf 131⁄2-14, variety “BORHEO”, unused withlarge part original gum, light vertical gum crease at left, fine. S.G. 253a, £325. Photo £80-100

607 � 1c. black and brown with red overprint, perf 131⁄2-14, variety “BORHEO”, fine used onsmall piece. S.G. 253a, £750. Photo £300-400


612 � 1c. black and brown with red overprint, perf 141⁄2-15, a horizontal strip of three, the firststamp showing “BORHEO” and the second showing “BORNEQ”, fine mint. S.G.253f/fa/fb, £1440. Photo £500-600

613 � 1c. black and brown with red overprint, perf 141⁄2-15, variety “BORHEO”, fine mint. S.G.253fa, £550. Photo £150-180

614 � 1c. black and brown with red overprint, perf 141⁄2-15, variety “BORHEO”, neatly cancelledby Jesselton c.d.s. on day of issue, fine. S.G. 253fa, unpriced. Photo £350-450

North Borneo, 1922 (Mar.) Malaya-Borneo Exhibition, Issued Stamps - contd.

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609 608 610

608 � 1c. black and brown with red overprint, perf 131⁄2-14, a horizontal pair with margin atright, the left stamp showing “EXHIBITICN” with stop, the right stamp showing“BORHEO”, unused with part original gum; both with hinge remnants and the left stampwith small central defect barely discernable from face. Rare. S.G. 253a/e, £1225+. Photo £200-250

609 � 1c. black and brown with red overprint, perf 131⁄2-14, variety “BORNEQ”, unused withlarge part original gum (slightly browned as usual), fine. S.G. 253b, £500. Photo £150-180

610 � 1c. black and brown with red overprint, perf 131⁄2-14, showing reversed “C” for “O” in“EXHIBITION”, fine mint. S.G. 253 var. Photo £200-250


611 � 1c. black and brown with red overprint, perf 141⁄2-15, a complete horizontal strip of ten(severed in half), the third stamp showing “BORHEO”, the fourth showing “BORNEQ”, theeighth showing raised stop after “1922”, the ninth showing “EXHIBITICN” with stopand the tenth showing “BORHEO”, unused with large part original, some staining onreverse and perf re-inforcement, nevertheless an extremely rare and remarkable strip. S.G.253f/fa/fb/fc/fd, £3750 £1,000-1,200

PROVENANCE:R.E. Darnton

613 612614


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615 616

617 618619

615 � 1c. black and brown with red overprint, perf 141⁄2-15, variety “BORNEQ”, unused withlarge part original gum, lower right corner slightly rounded otherwise fine. S.G. 253fb,£850. Photo £200-250

616 � 1c. black and brown with red overprint, perf 141⁄2-15, a horizontal pair, the right stampshowing variety raised stop after “1922”, fine mint. S.G. 253f/fc, £840+. Photo £300-400

617 � 1c. black and brown with red overprint, perf 141⁄2-15, variety raised stop after “1922”,fine apart from hinge remainder. S.G. 253fc, £800. Photo £250-300

618 � 1c. black and brown with red overprint, perf 141⁄2-15, variety “EXHIBTICN” with stop,fine mint. S.G. 253fd, £800. Photo £300-400

619 � 1c. black and brown with blue overprint, margin at top, fine mint. Rare. R.P.S.Certificate No. 71,390, not present. S.G. 253g, £1500. Photo £500-600


620 � 1c. black and brown with blue overprint, a vertical pair, the lower stamp with overprintomitted, the upper stamp with a pulled perf at left, otherwise fine mint. Extremely rare.R.P.S. Certificate No. 71,389, not present. S.G. 253ga, £8500. Photo £2,500-3,000

621 � 1c. black and brown with blue overprint, a vertical pair, the lower stamp with overprintomitted, the upper stamp showing variety “BORHEO”, one tiny tone spot between at leftotherwise fine mint. Unique. R.P.S. Certificate No. 71,387, not present. S.G. 253ga/gc,unpriced. Photo £5,000-6,000

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620 621

622


623

622 � 1c. black and brown with blue overprint, a vertical pair, the lower stamp with overprintomitted, the upper stamp showing variety “BORNEQ”, the upper stamp with short perf atright, otherwise fine mint. Unique. R.P.S. Certificate No. 71,388, not present. S.G.253ga/gd. Photo £5,000-6,000

623 � 1c. black and brown with blue overprint, a vertical pair, the lower stamp with overprintomitted, the upper stamp showing variety “MHLAYA” and “EXHIBITION” with stop, thelower stamp with tiny thin spot otherwise fine mint. Unique. R.P.S. Certificate No.71,386, not present. S.G. 253ga/gg. Photo £5,000-6,000

624 � 2c., 4c., 6c., 8c., 10c., 12c. (badly thinned at top), 16c., 20c. on 18c. (blue overprint),24c., 25c. and 50c., each showing stop after “EXHIBITION”, all used, generally fine. £300-400


625 � 3c. black and rose-lake horizontal pair, the left stamp showing raised stop after “1921”,the right showing “EXHIBITICN” with stop, unused with large part original gum (a littletoned), fine. Very rare. R.P.S. Certificate (1990). S.G. 256a/b, £9500. Photo £4,000-5,000


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626 � 5c. black and orange-brown vertical pair, variety imperforate between, fine mint. Rare.S.G. 258a, £1700. Photo £500-600

627 � 5c. black and orange-brown vertical pair, variety imperforate between, fine used on smallpiece. Very rare. R.P.S. Certificate (2002). S.G. 258a, £2500. Photo £800-1,000


625

628

626 627 629

628 � 5c. black and orange-brown horizontal pair, variety surcharge double, unused with partoriginal gum (a little toned), some hinge remnants, fine. Rare. S.G. 258c, £5000. Photo £1,500-2,000

629 � 5c. black and orange-brown vertical pair, variety overprint grossly misplaced to lowerleft, fine mint. Photo £300-400



631 � 6c. black and apple-green, variety overprint double with stop after “EXHIBITION”,some short perfs at top otherwise fine mint. Very rare. B.P.A. Certificate (1991). S.G.260c, £8500. Photo £4,000-5,000

PROVENANCE:Dr. F.E. Wood, March 1965 George Bloch, May 1996 Patrick Cassels, April 2008

632 � 8c. black and dull rose, a block of four [6-7/16-17], a strip of three [96-98] and a pair[76-77] from Setting XII, and two singles [49] and [94] from Setting IV, each showingvariety stop after “EXHIBITION”, all unused with large part original gum; one single withblue overprint faded otherwise generally fine. S.G. 261/a, £498 £80-100


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630

631

633

630 � 6c. black and apple-green, variety overprint double, perf faults at top otherwise finemint. Rare. S.G. 260b, £2500. Photo £600-800

633 � 16c. black and brown-lake, overprint in red, a little toned otherwise fine. Very rare, onlyone row of ten believed to have been so overprinted. S.G. 267b, £11,000. Photo £3,000-4,000

634 � 20c. on 18c. black and blue green, blue overprint, a horizontal pair with the right stampshowing stop after “EXHIBITION”, fine mint. S.G. 268/a, £252 £80-100



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635 637 638

640

635 � 20c. on 18c. black and blue-green, blue overprint, variety last “O” of “BORNEO” missing,unused with part original gum (a little toned), hinge remnants, fine. S.G. 268 var. Photo £150-180

636 � 20c. on 18c. black and blue-green, red overprint, a horizontal pair with the left stampshowing stop after “EXHIBITION”, the normal with tiny thin at top otherwise fine mint.S.G. 269/a, £400+ £120-150

637 � 20c. on 18c. black and blue-green, red overprint, a horizontal pair with the right stampshowing stop after “EXHIBITION”, fine mint. S.G. 269/a, £400+. Photo £150-180

638 � 20c. on 18c. black and blue-green, red overprint, variety stop after “EXHIBITION”, fineused. S.G. 269a, £750. Photo £250-300

639 � 24c. black and reddish lilac, variety stop after “EXHIBITION”, fine unused with small partoriginal gum. S.G. 272a, £300 £60-80

640 � 25c. black and yellow-green, variety overprint double, fine mint. Very rare. S.G. 274c,£3750. Photo £1,500-1,800

641 � �+ 50c. black and steel-blue, perf 141⁄2-15, a block of four with one showing stop after“EXHIBITION”, fine mint. S.G. 275c/ca, £331 £100-120





642 � 3c. on 4c. black and scarlet horizontal strip of three, variety surcharge double, fineunused with large part original gum. A rare multiple. R.P.S. Certificate No. 47,645, notpresent. Sc. 166a; S.G. 276a, £3300. Photo £1,000-1,200


643 1c. (7 mint including a block of four; 5 used including three on piece with 5c.), 2c. (7mint including a block of four; 2 used), 3c. (7 mint including a block of four; 2 used),4c. (7 mint including a block of four; 5 used), 5c. (5 mint including a block of four; 1used), 6c. (7 mint including a block of four; 3 used), 8c. (7 mint including a block of four;1 used), 10c. (7 mint including a block of four; 3 used), 12c. (11 mint including twoblocks of four; 3 used), 16c. (8 mint including a corner block of four with sheet number“12”), 20c. on 18c. (2 mint; 1 used), 24c. (5 mint including a corner block of four withsheet number “11”), 25c. (7 mint including a block of four; 2 used), 50c. (7 mintincluding a block of four; 1 used), $1 (7 mint including a corner block of four with sheetnumber “27”), $2 (7 mint including a corner block of four with sheet number “12”), $5mint pair and single, and $10 mint; condition generally fine. Sc. 167-184; S.G. 277-294,£3000+ £600-800


1923 (OCT.) 3c. SURCHARGE

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644 � 1c. black and chocolate-brown horizontal pair, variety imperforate between, fine unusedwithout gum. Rare. Unlisted in Scott; S.G. 277a, £1700. Photo £300-400

642

644


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646 647

645

648

649 � �+ 5c. black and yellow-brown block of four, variety imperforate between horizontally,unused without gum; a fraction toned/stained and some split perfs. A very rare multiple.Unlisted in Scott; S.G. 281a, £2200. Photo £350-450

645 � �+ 4c. black and scarlet marginal block of four, variety imperforate between horizontally,unused with large part original gum (slightly brown), one with small thin otherwise fine.Unlisted in Scott; S.G. 280a, £550. Photo £150-180

646 � 4c. black and scarlet vertical pair, variety imperforate between, fine mint. Unlisted inScott; S.G. 280a, £275. Photo £80-100

647 � 4c. black and scarlet vertical pair, variety imperforate between, cancelled by Jesseltondouble-ring d.s.; the upper stamp thinned at top. R.P.S. Certificate No. 183,990, notpresent. Unlisted in Scott; S.G. 280a, £450. Photo £80-100PROVENANCE:Patrick Cassels, October 2003

648 � 4c. black and scarlet horizontal pair with margin at left, variety imperforate between, finemint. Unlisted in Scott; S.G. 280b, £750. Photo £250-300

649


650 � 5c. black and yellow-brown vertical pair, variety imperforate between, unusedwithout gum, a fraction toned/stained and the lower stamp with small tear atright. Rare. R.P.S. Certificate No. 183, 684, not present. Unlisted in Scott; S.G.281a, £1100. Photo

£150-180

651 � 8c. black and carmine vertical pair, variety imperforate between, fine unused withpart original gum. Unlisted in Scott. S.G. 283a, £500. Photo

£150-180

652 � 8c. black and carmine vertical strip of four with margin at foot, variety imperforatebetween, the bottom stamp thinned otherwise fine. Very rare. Unlisted in Scott;S.G. 283c, £1800. Photo

£600-800

North Borneo, 1925-28 Pictorial Issue - contd.

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650 651

652

654655

653

653 � 10c. black and turquoise-blue lower right corner horizontal pair, variety imperforatebetween, fine mint. Unlisted in Scott; S.G. 284b, unpriced. Photo £300-400

654 � 10c. black and turquoise-blue vertical pair, variety imperforate between, fine apart fromhinge remainder. Unlisted in Scott; S.G. 284b, unpriced. Photo £300-400

655 � $10 black and orange-red horizontal pair with margin at top, the right stamp with smallstain at top right, otherwise fine mint. Sc. 184; S.G. 294, £1000. Photo £250-300


1931 (JAN.) 50TH ANNIVERSARY ISSUE

Die Proofs

656 �P 3c. to $5 set of eight complete die proofs in issued colours showing guide crosses, all onwove paper, fine £2,000-2,500

Perforated Printer’s Samples

657 �P �S 3c. to $5 set of eight in unissued colours, each overprinted “WATERLOW & SONSLTD./SPECIMEN” and with a small punch hole at lower left, fine. Most attractive £200-250

Issued Stamps

658 3c. to $5 set of eight overprinted “SPECIMEN” (four with small thin), 3c. (7 mint includinga corner pair with sheet number “58”; pair used), 6c. (7 mint including a block of four;2 used), 10c. (7 mint including a block of four; pair used), 12c. (3 mint), 25c. (3 mint),$1 (3 mint), $2 (3 mint) and $5 (3 mint); condition generally fine. Sc. 185-192; S.G.295-302, £1200+ £200-250

659 � �+ 3c. to $5 set of eight in mint blocks of four, fine mint, some with hinge remnants. Sc.185-192; S.G. 295-302, £1100 £350-450

660 � 3c. to $5 set of eight, all used, the $1 and $5 a fraction toned otherwise fine. Sc. 185-192; S.G. 295-302, £700 £200-250

LATER ISSUES

661 �P �S 1939 Pictorial 3c. (2), 4c., 10c., 12c., 20c. and 50c. in unissued colours, each overprinted“SPECIMEN/WATERLOW & SONS LTD.” and with a small punch hole at lower left, fine £80-100

662 –– 1c. (9 mint including a block of four; 1 used), 2c. (9 mint including a block of four;1 used), 3c. (9 mint including a block of four; 5 used), 4c. (9 mint including a block offour; 1 used), 6c. (9 mint including a block of four; 3 used), 8c. (9 mint including a blockof four; 1 used), 10c. (9 mint including a block of four; 1 used), 12c. (7 mint includinga block of four; 1 used), 15c. (9 mint including a block of four; 1 used), 20c. (3 mint; 1used), 25c. (7 mint including a block of four; 5 used including a block of four), 50c. 97mint including a block of four; 1 used), $1 (7 mint including a block of four; 1 used), $2(3 mint; 1 used), $5 (mint and used - soiled), and 1941 War Tax 1c. (8 mint including ablock of four; 5 used including a block of four) and 2c. (7 mint including a block of four;5 used including a block of four); condition generally good to fine. S.G. 303-319,£4300+ £700-900

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663

664

663 � –– $5 indigo and pale blue horizontal pair, fine mint. Sc. 207; S.G. 317, £1000.Photo

£300-400

664 � –– $5 indigo and pale blue vertical pair, the lower stamp with a few shortish perfsat right, otherwise fine used. Sc. 207; S.G. 317, £650. Photo

£150-180

665 1945-53 mint and used collection including 1945 BMA 1c. to $5 in mint blocks of fourand singles and used pairs/strips of three and singles, 1947 Cypher 1c. to $5 in mint andused blocks of four (less used 2c.) and singles, 1948 Wedding $10 block of four, pair andsingle mint, and 1950-52 1c. to $10 mint and used plus $2 (2 mint; 6 used including ctoblock of four), $5 (2 mint; 6 used including cto block of four) and $10 (6 used includinga cto block of four); condition generally fine. S.G. 320-371, £3500+ £500-600

666 �S 1947 Cypher 1c. to $5 set of fifteen, each perforated “SPECIMEN”, fine mint. S.G. 335s-349s, £300 £80-100


669 � 3c. on 4c. pink, variety surcharge inverted, fiscally used, some short perfs otherwise fine.The only known example. Barefoot 3c. Photo £250-300

670 � 10c. on 50c. violet, variety surcharge double, apparently unused without gum, perfsvirtually cut off at top otherwise fine. S.G. F3a, unpriced. Photo £250-300

671 � 10c. on 50c. violet, variety no stop after “Cents” and stop after “Revenue”, unused withpart original gum, one short perf at top and some hinge remnants, otherwise fine. S.G.F3b, £475. Photo £120-150

672 � 10c. on 50c. violet, variety no stop after “Cents” and stop after “Revenue”, lightlycancelled, fine. S.G. F3b, £500. Photo £150-180

673 � 10c. on 50c. violet, variety inverted “L” for first “F” in “FIFTY”, unused with small partoriginal gum, some heavy hinge remnants cuasing two bends, otherwise fine. Rare. S.G.F3c, unpriced. Photo £400-500

POSTAGE DUES

1895-97 Issue

674 2c. rose-lake (4 mint; 2 used), 2c. lake (5 mint including a block of four - no gum; 2used), 3c. (10 mint including a block of four - no gum; 4 used), 5c. (7 mint including ablock of four; 3 used), 6c. (2 mint; 2 used), 8c. (2 mint; 3 used), 12c. blue (4 mint; 3used), 12c. ultramarine (1 mint; 2 used), 18c.with overprint horizontal (11 mintincluding two blocks of four - one without gum, the other creased; 3 used), 18c. withoverprint vertical (4 mint, one with overprint double; 2 used) and 24c. (14 mintincluding two blocks of four - one without gum; 3 used), all with perforations identified,condition generally good to fine. S.G. D1-D11, £4000+ £500-600

675 � �+ 2c. black and rose-lake, 3c. olive-green and dull purple and 5c. black and vermilion, eachin a block of four cancelled by Kudat c.d.s., some split perfs, fine used. S.G. D1, D3, D5;£336 £100-120


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669 670 671 672 673

POSTAL FISCALS

1886 Issue

667 � 3c. on 4c. pink pair and singles (2, one without gum), three with raised stop after“Cents”, 5c. on 8c. green pair and singles (2), two with raised stop after “Cents”, and10c. on 50c. violet (2), all unused with part to large part original gum, fine. S.G. F1-F3,£1280 £300-400

668 � 3c. on 4c. pink pair and single (repaired tear at top), and 5c. on 8c. green pair (pen-cancelled) and single, all cancelled by oval of bars. S.G. F1-F2, £720 £120-150


679 � �+ 3c. olive-green and violet block of four, variety overprint double, fine cancelled to order.A rare multiple. Unlisted in Scott; S.G. D4b, £1700. Photo £500-600

Page 135


676 � 2c. black and rose-lake with margin at right, variety overprint double, fine cancelled toorder. Unlisted in Scott; S.G. D1a, £300. Photo £80-100

677 � 2c. black and lake vertical pair, variety the upper stamp with overprint omitted, neatlycancelled to order, some perforation re-inforcing, fine. Very rare. R.P.S. Certificate notpresent. Unlisted in Scott; S.G. D2c, £2000. Photo £800-1,000


678 �S 3c., 5c., 12c., 18c. and 24c. in horizontal or vertical strips of three plus 3c. (2), 5c., 12c.,18c. and 24c. (2) singles, also 1897-99 2c., 6c. and 8c. horizontal or vertical strips ofthree and singles, and 1918-30 2c. and 16c., each overprinted “SPECIMEN”, mostly finemounted mint. Cat. £1063 £250-300

676

677

679


683 � 8c. black and dull purple, variety overprint double, fine cancelled to order. Sc. J5a; S.G.D7a, £375. Photo £120-150

684 � �+ 8c. black and dull purple block of four, variety overprint inverted, fine cancelled toorder. Unlisted in Scott; S.G. D7ba, £800. Photo £300-400

685 � 8c. black and dull purple, variety overprint inverted, fine cancelled to order. Unlisted inScott; S.G. D7ba, £200 £60-80

686 � 12c. black and blue, variety overprint double, a few shortish perfs at lower left, otherwisefine cancelled to order. Sc. J6a; S.G. D8a, £400. Photo

£120-150

687 � �+ 12c. black and blue, perf 131⁄2-14, a block of four unused with large part original gum,the upper pair with some hinge remnants, fine. S.G. D8b, £280

£80-100

688 � �+ 12c. black and ultramarine block of four, unused with large part original gum, two hingeremnants and two with light diagonal crease, none of which affects fine appearance. S.G.D9, £320

£80-100

North Borneo, Postage Dues, 1895-97 Issue - contd.

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680

683

684

681 682

680 � 5c. black and vermilion, variety overprint double, unused without gum; a few minortone spots on reverse otherwise fine. Unlisted in Scott; S.G. D5c, £800. Photo £120-150

681 � 5c. black and vermilion, variety overprint double, fine used. Unlisted in Scott; S.G. D5c,£850. Photo £300-400

682 � 5c. black and vermilion, variety overprint double, cancelled to order, one short perf attop otherwise fine. Unlisted in Scott; S.G. D5c, unpriced. Photo £150-180

686


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689

692 694

690 691

689 � 18c. black and deep green, variety overprint inverted, unused without gum, a fewshortish perfs at left, fine. Sc. J7c; S.G. D10a, £375. Photo £80-100

690 � 18c. black and deep green, variety overprint inverted, fine used. Sc. J7c; S.G. D10a,£400. Photo £120-150

691 � 18c. black and deep green, perf 131⁄2-14, variety overprint double, unused with large partoriginal gum; slight surface abrasion at lower right corner otherwise fine. Unlisted inScott; S.G. D10ba, unpriced. Photo £100-120

692 � 18c. black and deep green, perf 131⁄2-14, variety overprint double, neatly cancelled toorder; perfs virtually cut off at top otherwise fine. Unlisted in Scott; S.G. D10ba, £325.Photo £100-120PROVENANCE:Patrick Cassels, October 2003

693 � �+ 18c. black and deep green, perf 131⁄2-14, a block of four with margin at left, varietyoverprint vertical, reading upwards, fine unused without gum. Unlisted in Scott; S.G.D10c, £300 £80-100

694 � 18c. black and deep green, perf 131⁄2-14, variety overprint vertical, reading downwards,fine unused with part original gum, some hinge remnants. Sc. J7a; S.G. D10ca, £600.Photo £180-220


698 � 3c. green and dull mauve horizontal pair, variety overprint double, unused with partoriginal gum, some hinge remnants and one with tiny thin spot, none of which affects fineappearance. Unlisted in Scott; S.G. D27a, £550. Photo £120-150

1902-12 Issue

699 Overprint vertical reading upwards, 2c. mint and used, 3c. mint (2, one imperforatebetween stamp and margin at foot) and used, 5c. mint and used, 8c. mint and used (2),and 24c. unused and used; condition generally fine. S.G. D31-D36, £2500+ £500-600

700 Overprint horizontal, with stop after “DUE”, 1c. mint (15 including two blocks of four;four with raised stop after “DUE”) and overprinted horizontally at centre 1c. (mint), 2c.(8 mint including a block of four; 6 used), 3c. (9 mint including a block of four; 4 used),4c. (12 mint including two blocks of four; 5 used), 5c. (10 mint including a block of four;5 used), 6c. (7 mint; 3 used), 8c. (5 mint including two without stop; 15 used includingblocks of six - stained, and four, nine without stop), 10c. slate-blue (7 mint including ablock of four; 1 used:, 12c. (7 mint including a block of four; 1 used), 16c. (7 mintincluding a block of four; 1 used), 18c. (7 mint including a block of four; 1 used) and24c. (7 mint including a block of four; 3 used), all with perforations identified, a few withfaults though condition generally good to fine. S.G. D31-D49, £4600+ £600-800

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698

1897-99 Issue

695 2c. lake (12 mint including two blocks of four; 2 used), 2c. green (3 mint including onewith overprint horizontal; 1 used showing double perfs at left), 3c. rosy mauve (4 mint;1 used), 3c. dull mauve (7 mint including a block of four; 2 used), 4c. (2 mint; 1 cto),5c. (7 mint including a block of four; 2 used), 6c. (14 mint including two blocks of four;2 used; 1 cto), 8c. brown-purple (10 mint including two blocks of four; 1 used), 8c.brown (1 mint), 12c.(mint), 18c. corrected (2 mint; 1 cto) and 24c. corrected (2 mint),all with perforations identified, condition generally good to fine. S.G. D12-D25, £2800+ £600-800

696 � 2c. black and lake, variety overprint horizontal, fine unused without gum. Sc. J9a; S.G.D12b, £275 £60-80

1901-02 Issue

697 3c. (8 mint including a block of four; 6 used including one with overprint double -surface damage at foot), 5c. (7 mint including a block of four; strip of four used) and 8c.(6 mint including a block of four; 1 used), condition generally good to fine. S.G. D26-D30, £1800+ £300-400

North Borneo, Postage Dues - contd.


706 � –– 18c. black and green, variety overprint double, unused with part original gum, somehinge remnants, fine. Sc. J30a; S.G. D48a, £500. Photo £180-220

707 � –– 24c. blue and lake, variety overprint double, unused with part original gum, hingeremnants and small thin at top, small black mark on face at top. Sc. J31a; S.G. D49b,£350. Photo £70-90

708 Overprinted horizontally at top, 2c. perf 15 (2 mint; 3 used), perf 16 (unused and used)and 4c. (9 mint including a block and strip of four; 4 used), generally fine. S.G. D50-D51,£1082 £250-300

Page 139


701 � Overprinted horizontally at centre, 3c. green and rosy mauve, variety overprint double,unused; some backing paper adhering to reverse and a few lightly toned perfs. R.P.S.Certificate No. 174,425, not present. Unlisted in Scott; S.G. D39ab, £450. Photo £120-150


702 � –– 4c. black and carmine, variety overprint double, unused with large part original gum,hinge remnants, fine. Sc. J23a; S.G. D40a, £550. Photo £180-220

703 � –– 4c. black and carmine horizontal pair, variety overprint double, fine cancelled toorder. Sc. J23a; S.G. D40a, £340. Photo £100-120

704 � –– 6c. black and bistre-brown, variety overprint inverted, unused with part original gum,hinge remnants, fine. Sc. J25b; S.G. D42a, £500. Photo £150-180

705 � –– 6c. black and bistre-brown with variety overprint inverted, and 18c. black and greenand 24c. blue and lake, both with variety overprint double, all cancelled to order, fine.S.G. D42a, D48a, D49b; £300 £80-100

701

706 707

702 703 704


710 � �B 12c. black and deep blue block of six (3x2), variety centre stamps with overprintomitted, two with hinge remnants otherwise fresh and fine mint (lower row unmounted).Extremely rare and a major showpiece. Unlisted in Scott. S.G. D64a, £26,000. Photo £12,000-15,000

Extremely Rare and a Major Showpiece

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1918-30 Issue, Perf. 131⁄2-14

709 2c. (7 mint including a block of four; 2 used), 3c. (9 mint including a corner block of fourwith sheet number “9”; 1 used), 4c. (9 mint, two with overprint at top and seven withoverprint at foot including a corner block of four with sheet number “1”; 3 used, onewith overprint at top), 5c. (12 mint, nine with overprint at foot including a block of fourwith sheet number “1”, three with overprint at centre; 2 used with overprint at centre),6c. (10 mint, nine with overprint at foot including a corner block of four with sheetnumber “11”; 2 used, one with overprint at centre), 8c. (10 mint including a corner blockof four with sheet number “493”; 1 used), 10c. (7 mint including a block of four; 3 used),12c. (8 mint including a block of four; 1 used) and 16c. (9 mint including a block of four;3 used), a few with faults though condition generally good to fine. S.G. D52-D65,£2100+ £300-400

North Borneo, Postage Dues - contd.


1918-30 Issue, Perf. 121⁄2711 2c. (7 mint including a corner block of four with sheet number “384”; 1 used), 3c. (7

mint including a block of four; 1 used), 4c. (7 mint including a block of four; 1 used),5c. (7 mint including a block of four), 6c. (7 mint including a block of four; 1 used), 8c.(7 mint including a corner block of four with sheet number “38”; 1 used), 10c. (7 mintincluding a block of four), 12c. (13 mint including a corner block of ten) and 1930-3816c. (7 mint including a block of four), a few with faults though mainly fine. S.G. D66-D73, D84; £1300+ £250-300

1939 Issue

712 � 2c. to 10c. set of five in mint blocks of four, pairs and singles, fine. S.G. D85-D89, £910 £250-300

REVENUE STAMPS

713 �P 1889 $25 die proof in yellow on thin paper (116x143mm.), some minor creasing £200-250

714 �P –– $25 die proof in black on thin paper (116x143mm.), some minor creasing £200-250

715 � –– $25 deep blue mint and 1894 $25 dull blue mint corner block of four, corner pair andsingle , and a use single, fine. Barefoot 6-7 £150-180

716 �� B 1894 $25 dull blue, a lower left corner block of six (2x3), fine unmounted mint. Barefoot7 £150-180

JAPANESE OCCUPATION ISSUES

Page 141


Ex 717718

717 � 1942 (Sept.) 1c. to $1 with violet overprint, plus 4c. block of four (a fraction toned) withblack overprint, the 25c. partly stuck down otherwise fine mint. S.G. J1-J13, £2990.Photo £800-1,000

718 � –– $5 indigo and pale blue with overprint in violet, a fraction gum toned otherwise fine.S.G. J15, £650. Photo £150-180

719 � 1943-45 mint and used collection including 1944 (Sept.) 1c. to $1 in mint blocks of fourand singles, and used singles with additional $1, and 1944-45 on Japan 2s., 4s., 5s. (slightsurface abrasions), 15s., 25s. and 50s. (block of four) mint, mostly fine. Cat. £2350 £600-800

720 � 1944-45 on Japan 1s. to 1y. set of fourteen neatly cancelled on 1945 (30 Aug.) envelope,fine. S.G. J35-J48, £600 £150-180

721 Eight “FG De Luxe” albums in red with slipcases (faults) £300-400

722 Twenty-two “FG De Luxe” albums in blue with slipcases (faults) £800-1,000

THE END OF THE SALE




PLEASE PRINT CLEARLY IN BLOCK LETTERS AND ENSURE THAT BIDS ARE IN STERLING

References required for clients not yet known to Spink

Bank Name: .....................................................................................................................

Bank Address: .................................................................................................................................

.........................................................................................................................................................

...................................................................................... Postcode: ................................................

Account Number: ...........................................................................................................................

Date: ..............................................................................................................................................

Lot Number(in numerical order)

Price Bid £(excluding Buyer’s Premium)





Sale No. 11030 Date: Thursday 14 July 2011



Like all previous editions of Monacophil, the 2011 event promises to be a truly

unmissable international get-together. This year, the guest of honour will be the “ROYAL

PHILATELIC SOCIETY LONDON”, which will treat us to an exhibition focusing on

“British Commonwealth” philately. Items from the collection of Her Majesty Queen Elizabeth

II will take pride of place, together with collections belonging to the Royal and its members.

In particular, you will have the privilege of looking at pieces, which have never been exhibited

before.

100 world rarities will be exhibited from the collections of H.S.H. Prince Albert II of

Monaco, Her Majesty Queen Elizabeth II, various postal museums and members of the Club

de Monte-Carlo.

A letter can sometimes shed light on a whole forgotten period of history. This is true of the

following document, which tells the moving story of a man caught up in the turmoil of the

conquest of Africa. This cover, like many other exceptional covers, will be exhibited during

MonacoPhil in the Postal Museum.

A letter sent by the governor of Darfur,

Rudolf Slatin, during his period of captivity with

the Mahdists (1883 – 1895).

After a brief sojourn in Cairo and Khartoum, Rudolph

Anton Karl Slatin (1857-1932) returned home to complete his

military service in the Austro-Hungarian Empire. Shortly

thereafter, he was called back by the governor-general of

the Sudan, General Charles Gordon, who wanted him at his

side. The Sudan was in the throws of the Mahdist rebellion

(1882-1885). Slatin had scarcely been appointed governor of

Darfur when the revolt began to erupt in this province. After

gradually losing territory to the Mahdists and without any

outside help, he was forced to surrender before being taken

prisoner on Christmas Eve 1883. This marked the beginning

of a long period of captivity for him. When the Mahdi died

in 1885, his successor, the Khalifa Abdullahi, became his new

2 – 4 DECEMBER

siège social:siège social: Club de Monte Carlo c/o Musée des Timbres et des Monnaies 11, Terrasses de Fontvieille 98000 Monaco Principauté de Monaco Club de Monte-Carlo - c/o Musée des Timbres et des Monnaies - 11, Terrasses de Fontvieille - 98000 Monaco - Principauté de Monaco

press release

Rudolph Anton Karl Slatin


gaoler. Only ten years later, in February 1895, he managed to escape from his prison and

returned to Egypt after trekking over 1000 km across the desert. During his captivity in

Omdurman, he was forbidden to write to his family. Nevertheless, he managed to send ONE

letter written on a piece of his own shirt. (Of course nobody ever gave him any paper…) This

letter was sent clandestinely with a goatherd to the town of Suakin, which was the only town

in the Sudan that was not involved in the rebellion, from where Lord Kitchener, then governor

of Suakin, sent it to Vienna by registered mail. In order to hide the letter as eff ectively as

possible, the goatherd made an incision into his mule’s skin, so that he could smuggle the

letter out of Omdurman. After 5 long years of silence, the man’s family fi nally received word

of him in October 1888, though the news was hardly reassuring.

press release

siège social:siège social: Club de Monte Carlo c/o Musée des Timbres et des Monnaies 11, Terrasses de Fontvieille 98000 Monaco Principauté de Monaco Club de Monte-Carlo - c/o Musée des Timbres et des Monnaies - 11, Terrasses de Fontvieille - 98000 Monaco - Principauté de Monaco

Letter written on part of his own shirt sleeve by Rudolf Slatin to his sister in Vienna, sent clandestinely from Omdurman to Suakin, where General Kitchener, having realised the importance of its contents, had it sent by registered mail. It was stamped for 40 millièmes (30 millièmes for triple franking and 10 millièmes for registered delivery) and was dispatched from the Suakin office on 3 October 1888. On the reverse, transit marks of Suez and Alexandria, both of 12 October 1888 and the Vienna arrival mark of 20 October 1888.



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

Spink Uni (01/10)

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 toauthorship, origin, age, period, culture or source where the correct description as to such matters is not reflected by the descriptionin 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 accordancewith the description in the catalogue. Accordingly, no Lot shall be capable of being a Forgery by reason of any damage and/orrestoration 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 anycatalogue;

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.

2 SPINK’S ROLE AS AGENT

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

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

3 BEFORE THE SALE

3.1 Examination of goodsYou are strongly advised to examine personally any goods in which youare interested, before the auction takes place. Condition reports areusually available on request. We provide no guarantee to you otherthan in relation to Forgeries, as set out in clause 5.13 of these Termsand Conditions.

3.2 Catalogue descriptions

3.2.1 Statements by us in the catalogue or condition report, or madeorally or in writing elsewhere, regarding the authorship, origin,date, age, size, medium, attribution, genuineness, provenance,condition or estimated selling price of any Lot are merelystatements of opinion, and are not to be relied on as statements ofdefinitive fact. Catalogue illustrations are for guidance only, andshould not be relied on either to determine the tone or colour ofany item or to reveal imperfections. Estimates of the selling priceshould not be relied on as a statement that this price is either theprice 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 beingin perfect condition and some descriptions in the catalogue or givenby way of condition report make reference to damage and/orrestoration. We provide this information for guidance only and theabsence of such a reference does not imply that an item is free fromdefects or restoration nor does a reference to particular defectsimply 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, areresponsible for the correctness of any statement as to theauthorship, origin, date, age, attribution, genuineness orprovenance of any Lot nor for any other errors of description or forany faults or defects in any Lot.

3.3 Your Responsibility

You are responsible for satisfying yourself as to the condition of thegoods and the matters referred to in the catalogue description.

3.4 Extensions – Stamps only

3.4.1 If you wish to obtain an expert opinion or Certificate ofAuthenticity on any Lot (other than a mixed Lot or Lot containingundescribed stamps) you must notify us in writing not less thanforty-eight hours before the time fixed for the commencement ofthe first session of the sale. If accepted by us, such request shall havethe same effect as notice of an intention to question thegenuineness or description of the Lot for the purposes of clause5.13 of these Terms and Conditions and the provisions of clause5.13 shall apply accordingly.

3.4.2 Notice of a request for an expert opinion or Certificate ofAuthenticity must give the reason why such opinion is required andspecify the identity of your proposed expert which will be subjectto agreement by us.

3.4.3 If we accept a request for an expert opinion or Certificate ofAuthenticity we will submit the Lot to the Expert Committee.

3.4.4 We will not normally accept a request for an extension onaccount of condition. Any Lot described in the catalogue as havingfaults or defects may not be returned even if an expert opinion orCertificate of Authenticity cites other faults or defects not includedin the catalogue description, other than in the case of a Forgery.

3.4.5 Should Spink accept a request for an extension under theforegoing provisions of this paragraph, the fact may be stated by theAuctioneer from the rostrum prior to the sale of the Lot.

3.4.6 It should be noted that any stamp accompanied by a Certificateof Authenticity is sold on the basis of that Certificate only and noton the basis of any other description or warranty as to authenticity.No request for an extension will be accepted on such a stamp andthe 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 overwhich we have control for the sale, and we have the right, exercisableat our complete discretion, to refuse admission to the premises orattendance at an auction.

4.2 Registration before bidding

You must complete and sign a registration form and provideidentification before making a bid at auction. Please be aware that weusually require buyers to undergo a credit check.


Spink Uni (01/10)

4.3 Bidding as PrincipalWhen making a bid (whether such bids are made in person or byway of telephone bids operated by Spink, commission or online oremail bids), you will be deemed to be acting as principal and will beaccepting personal liability, unless it has been agreed in writing, at thetime of registration, that you are acting as agent on behalf of a thirdparty buyer acceptable to us.

4.4 Commission BidsIf you give us instructions to bid on your behalf, by using the formprovided in our catalogues or via our website, we shall use reasonableendeavours to do so, provided these instructions are received not laterthan 24 hours before the auction. If we receive commission bids on aparticular Lot for identical amounts, and at auction these bids are thehighest bids for the Lot, it will be sold to the person whose bid wasreceived first. Commission bids are undertaken subject to othercommitments at the time of the sale, and the conduct of the auctionmay be such that we are unable to bid as requested. Since this isundertaken as a free service to prospective buyers on the terms stated,we cannot accept liability for failure to make a commission bid. Youshould therefore always attend personally if you wish to be certain ofbidding.

4.5 On-line BiddingWe offer internet services as a convenience to our clients. We will notbe responsible for errors or failures to execute bids placed on theinternet, including, without limitation, errors or failures caused by (i) aloss of internet connection by either party for whatever reason; (ii) abreakdown or problems with the online bidding software and/or (iii)a breakdown or problems with your internet connection, computer orsystem. Execution of on-line internet bids is a free service undertakensubject to other commitments at the time of the auction and we do notaccept liability for failing to execute an online internet bid or for errorsor omissions in connection with this activity.

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

4.7 Currency ConverterAt some auctions, a currency converter will be operated, based on theone month forward rates of exchange quoted to us by Royal Bank ofScotland or any other appropriate rate determined by us, at opening onthe date of the auction. Bidding will take place in a currencydetermined by us, which is usually sterling for auctions held in London.The currency converter is not always reliable, and errors may occurbeyond our control either in the accuracy of the Lot number displayedon 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 youfollowing the currency converter.

4.8 Video imagesAt some auctions there will be a video screen. Mistakes may occur in itsoperation, and we cannot be liable to you regarding either thecorrespondence of the image to the Lot being sold or the quality of theimage as a reproduction of the original.

4.9 Bidding IncrementsBidding generally opens below the low estimate and advances in thefollowing order although the auctioneer may vary the biddingincrements during the course of the auction. The normal biddingincrements 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 Spink4.10.1 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 thelow estimate printed in the auction catalogue.

4.10.2 The Spink Group reserves the right to bid on and purchaseLots as principal.

4.11 The Auctioneer’s DiscretionThe auctioneer has the right at his absolute discretion to refuse any bidto advance the bidding in such manner as he may decide to withdrawor divide any Lot, to combine any two or more Lots and, in the case oferror or dispute, to put an item up for bidding again.

4.12 Successful BidSubject to the auctioneer’s discretion, the striking of his hammer marksthe acceptance of the highest bid, provided always that such bid ishigher than the Reserve (where applicable), and the conclusion of acontract 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 Sellerwithin 60 days of the auction, we, as exclusive agents of the Sellerreserve the right to charge you the applicable Buyer’s Premium inaccordance with these Terms and Conditions, and the Seller acommission in accordance with the terms of the Seller’s agreement.

5 AFTER THE AUCTION

5.1 Buyer’s PremiumIn addition to the Hammer Price, you must pay us the Buyer’sPremium at a rate of 20% of the final Hammer Price of each Lot up toand including £3,000 and 17% of the excess of the Hammer Priceabove £3,000.

5.2 Value Added TaxOther than in respect of Zero-rated Lots (o) (see VAT Symbols fordetails), VAT is payable on the Buyer’s Premium and on the HammerPrice, if the Lot has been marked with a sign to that effect in thecatalogue (see VAT Symbols for details).

5.3 VAT Refunds

General

5.3.1 As we remain liable to account for VAT on all Lots unless theyhave been exported outside the EU within 3 months of the date ofsale, you will generally be asked to deposit all amounts of VATinvoiced. However, if a Spink nominated shipper is instructed, thenany refundable VAT will not be collected. In all other cases creditswill be made when proof of export is provided. If you export theLot yourself you must obtain shipping documents from theShipping 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 exportcertificate to us within 3 months of the date of sale. If you fail toreturn the proof of export certificate to us within such period andyou have not already accounted to us for the VAT, you will beliable to us for the full amount of the VAT due on such Lot and weshall be entitled to invoice you for this sum.

5.3.3 To apply for a refund of any VAT paid, the proof of exportcertificate must be sent to our Shipping Department clearly marked‘VAT Refund’ within 3 months of the date of sale. No payment willbe made where the total amount of VAT refundable is less than £50and 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’sPremium of Daggered (†) and Investment Gold (g) Lots. You mustcertify that you are registered for VAT in another EU country andthat the Lot is to be removed from the United Kingdom within 3months of the date of sale.

5.3.5 Where an EU buyer purchases a Lot on which import VAT hasbeen charged, no refund of VAT is available from us. It may bepossible to apply directly for a refund on form VAT 65 toHM 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 Schemeand evidence of export from the EU is produced within 3 monthsof the date of sale, the VAT element included within the Buyer’sPremium 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 refundedwhere evidence of export from the EU is produced within 3months of the date of sale. A refund of VAT charged on the Buyer’sPremium can also be made on receipt of proof of business as acollectibles dealer.

5.3.8 Where the Lot is marked as an Omega (Ω) Lot or an ImportVAT (x) Lot and evidence of export from the EU is producedwithin 3 months of the date of sale, the VAT charged on both theHammer Price and Buyer’s Premium may be refunded. Whererequired, we can advise you on how to export such Lots as a specificform of export evidence is required. Where we advise you on theexport of the Lots, please be aware that the ultimate responsibilityin respect of obtaining a valid proof of export certificate will lie withyou and we will not be responsible for your failure to obtain suchcertificate.


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5.4 Payment5.4.1 You must provide us with your full name and permanent address

and, if so requested, details of the bank from which any paymentsto us will be made. You must pay the full amount due (comprisingthe Hammer Price, the Buyer’s Premium and any applicable VAT)within seven days after the date of the sale. This applies even if youwish 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 to ushave been paid in full to us, even in circumstances where we havereleased the Lot to you.

5.4.3 Payment should be made in sterling by one of the followingmethods: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 thetransfer.

i(ii) By cheque or bank draft made payable to Spink and Son Ltdand sent to Spink at 69 Southampton Row, Bloomsbury,London WC1B 4ET. Please note that the processing chargesfor payments made by cheques or bank drafts drawn on anon-U.K bank shall be met by you. Please ensure that theremittance slip printed at the bottom of the invoice isenclosed with your payment.

(iii) By Visa or Mastercard. A charge of 2% will be applied.Payments exceeding £5,000 can normally only be made bythe card holder in person whilst on our premises.

5.4.4 Payments should be made by the registered buyer and not bythird parties, unless it has been agreed at the time of registrationthat you are acting as an agent on behalf of a third party.

5.5 InvoicesInvoices may consist of one or more pages and will show: Zero-ratedLots (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 hammerand premium for EU VAT registered buyers.

5.6 Collection of Purchases5.6.1 Unless we specifically agree to the contrary, we shall retain items

sold until all amounts due to us, or to the Spink Group, have beenpaid in full.

5.6.2 Unless we notify you to the contrary, items retained by us willbe covered in accordance with our policy which is available forinspection at our offices from the date of sale for a period of sevendays or until the time of collection, whichever is sooner. After sevendays or from the time of collection, whichever is the earlier, the Lotwill be entirely at your risk.

5.6.3 Our policy will not cover and we are unable to acceptresponsibility for damage caused by woodworm, changes inatmospheric conditions or acts of terrorism.

5.7 NotificationWe are not able to notify successful bidders by telephone. WhileInvoices are sent out by mail after the auction we do not acceptresponsibility for notifying you of the result of your bid. You arerequested to contact us by telephone or in person as soon as possibleafter the auction to obtain details of the outcome of your bids to avoidincurring charges for late payment.

5.8 Packing and handlingWe shall use all reasonable endeavours to take care when handling andpacking a purchased Lot but remind you that after seven days or fromthe time of collection, whichever is sooner, the Lot is entirely at yourrisk. Our postage charges are set out at the back of the catalogue.

5.9 Recommended packers and shippersIf required our shipping department may arrange shipment as youragent. Although we may suggest carriers if specifically requested, oursuggestions are made on the basis of our general experience of suchparties in the past and we are not responsible to any person to whomwe have made a recommendation for the acts or omissions of the thirdparties concerned.

5.10 Remedies for non-payment or failure to collect purchases5.10.1 If you fail to make payment within seven days of your stipulated

payment date set out in your invoice, we shall be entitled to exerciseone 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 fullamount is due;

5.10.1.2 to set off against any amounts which the Spink Group mayowe you in any other transaction the outstanding amountremaining unpaid by you;

5.10.1.3 we may keep hold of all or some of your Lots or otherproperty in the possession of the Spink Group until you havepaid all the amounts you owe us or the Spink Group, even if theunpaid amounts do not relate to those Lots or other property.Following fourteen days’ notice to you of the amountoutstanding and remaining unpaid, the Spink Group shall havethe right to arrange the sale of such Lots or other property. Weshall apply the proceeds in discharge of the amount outstandingto us or the Spink Group, and pay any balance to you;

5.10.1.4 where several amounts are owed by you to the SpinkGroup in respect of different transactions, to apply any amountpaid to discharge any amount owed in respect of any particulartransaction, whether or not you so direct;

5.10.1.5 to reject at any future auction any bids made by you or onyour behalf or obtain a deposit from you before accepting anybids.

5.10.2 If you fail to make payment within thirty-five days, we shall inaddition be entitled:

5.10.2.1 to cancel the sale of the Lot or any other item sold to youat the same or any other auction;

5.10.2.2 to arrange a resale of the Lot, publicly or privately, and, ifthis results in a lower price being obtained, claim the balancefrom you together with all reasonable costs including a 20%seller’s commission, expenses, damages, legal fees, commissionsand premiums of whatever kind associated with both sales orotherwise, incurred in connection with your failure to makepayment; or

5.10.2.3 take any other appropriate action as we deem fit.

5.11 Failure to collectWhere purchases are not collected within seven days after the sale,whether or not payment has been made, you will be required to pay astorage charge of £2 per item per day plus any additional handling costthat may apply. You will not be entitled to collect the Lot until alloutstanding charges are met, together with payment of all otheramounts due to us.

5.12 Export Licence5.12.1 If required we can, at our discretion, advise you on the detailed

provisions of the export licensing regulations. Where we advise youin relation to export licensing regulations the ultimate responsibilityin respect of any export will lie with you and we will not beresponsible 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 berequired to produce a valid export licence to us or sign a waiverdocument stating that a licence will be applied for.

5.12.3 You should always check whether an export licence is requiredbefore exporting. Export licences are usually obtained within twoor three weeks but delays can occur.

5.12.4 Unless otherwise agreed by us in writing, the fact that you wishto apply for an export licence does not affect your obligation tomake payment within seven days nor our right to charge interest onlate payment.

5.12.5 If you request that we apply for an export licence on yourbehalf, we shall be entitled to recover from you our disbursementsand out of pocket expenses in relation to such application, togetherwith any relevant VAT.

5.12.6 We will not be obliged to rescind a sale nor to refund anyinterest or other expenses incurred by you where payment is madeby you despite the fact that an export licence is required.

5.13 Refund in the case of Forgery5.13.1 A sale will be cancelled, and the amount paid refunded to you

if a Lot (other than a miscellaneous item not described in thecatalogue) sold by us proves to have been a Forgery. We shall nothowever be obliged to refund any amounts if either (a) thecatalogue description or saleroom notice at the auction datecorresponded to the generally accepted opinion of scholars orexperts at that time, or fairly indicated that there was a conflict ofopinions, or (b) it can be demonstrated that the Lot is a Forgeryonly by means of either a scientific process not generally acceptedfor use until after publication of the catalogue or a process which atthe date of the auction was unreasonably expensive or impracticableor likely to have caused damage to the Lot. Furthermore, youshould note that this refund can be obtained only if the followingconditions are met:

5.13.1.1 you must notify us in writing, within seven days of theauction date, 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,in the same condition as at the auction date; and

5.13.1.3 as soon as possible following return of the Lot, you mustproduce evidence satisfactory to us that the Lot is a Forgery andthat you are able to transfer good title to us, free from any thirdparty claims.

5.13.2 In no circumstances shall we be required to pay you any morethan the amount paid by you for the Lot concerned and you shallhave no claim for interest.


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5.13.3 The benefit of this guarantee is not capable of beingtransferred, and is solely for the benefit of the person to whom theoriginal invoice was made out by us in respect of the Lot when soldand who, since the sale, has remained the owner of the Lot withoutdisposing of any interest in it to any third party.

5.13.4 We shall be entitled to rely on any scientific or other process toestablish that the Lot is not a Forgery, whether or not such processwas 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 imagewill belong to us, and we shall have the right to use it in whatever waywe see fit.

7.2 The copyright in all images, illustrations and written material relatingto a Lot is and shall remain at all times our property and we shall havethe right to use it in whatever way we see fit. You shall not use or allowanyone else to use such images, illustrations or written material withoutour prior written consent.

8 VATYou shall give us all relevant information about your VAT status and that ofthe Lot to ensure that the correct information is printed in the catalogues.Once printed, the information cannot be changed. If we incur any unforeseencost or expense as a result of the information being incorrect, you willreimburse to us on demand the full amount incurred.

9 NOTICESAll 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 otherparty. Any notice sent by post will be deemed to have been received on thesecond working day after posting or, if the addressee is overseas, on the fifthworking day after posting. Any notice sent by fax or served personally will bedeemed to be delivered on the first working day following despatch.

10 ADDITIONAL PROVISIONSThe following provisions of this clause 10 shall apply only if you are acting forthe purposes of your business. 10.1 Limitation of Liability

Subject to clause 6, we shall not be liable, whether in tort (includingfor negligence or breach of statutory duty), contract, misrepresentationor 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 ofcontract, 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 SeverabilityIf any part of these Terms and Condition is found by any court to beinvalid, illegal or unenforceable, that part may be discounted and therest of the conditions shall continue to be valid and enforceable to thefullest extent permitted by law.

10.3 Force majeureWe shall have no liability to you if we are prevented from, or delayedin performing, our obligations under these Terms and Conditions orfrom carrying on our business by acts, events, omissions or accidentsbeyond our reasonable control, including (without limitation) strikes,lock-outs or other industrial disputes (whether involving our workforceor the workforce of any other party), failure of a utility service ortransport network, act of God, war, riot, civil commotion, maliciousdamage, 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 Waiver10.4.1 A waiver of any right under these Terms and Conditions is only

effective if it is in writing and it applies only to the circumstancesfor which it is given. No failure or delay by a party in exercising anyright or remedy under these Terms and Conditions or by law shallconstitute a waiver of that (or any other) right or remedy, norpreclude or restrict its further exercise. No single or partial exerciseof such right or remedy shall preclude or restrict the further exerciseof that (or any other) right or remedy.

10.4.2 Unless specifically provided otherwise, rights arising underthese Terms and Conditions are cumulative and do not excluderights provided by law.

11 Law and Jurisdiction11.1 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.

11.2 The parties irrevocably agree that the courts of England and Wales shallhave exclusive jurisdiction to settle any dispute or claim that arises outof, 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)

Prices for all other items including postage and packaging

Shipments of more than 2kg or volumetric measurement of more than 2kg have tobe sent by courier. Certain countries may incur extra charge when courier servicesare required by our insurance policy. For lots sent by courier please [email protected] for calculation of any further relevant cost in addition tothe 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 toaccount for VAT.

i. Auctioneers’ Margin Scheme1. Where possible, we will offer Lots for sale under the Auctioneers’

Margin Scheme. Such Lots can be identified by the absence of anysymbol next to the Lot number in the catalogue and will not besubject to VAT on the Hammer Price.

2. Where Lots are sold using the Auctioneers’ Margin Scheme toVAT–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 HammerPrice and the Buyer’s Premium. This will enable VAT-registeredbusinesses to recover the VAT charged as input tax, subject to thenormal rules for recovering input tax.

ii. Zero-Rated Lots1. Limited Categories of goods, such as books, are Zero-rated (o) for

VAT in the United Kingdom. Such Lots are offered under theAuctioneers’ Margin Scheme. In these circumstances no VATelement will be included within the Buyer’s Premium.

iii. Daggered Lots1. 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 Lots1. Lots which are marked (x) in the catalogue are subject to VAT at 5%

on the Hammer Price and 20% on the Buyer’s Premium which isshown as inclusive of VAT. Lots which bear the Omega symbol (Ω)are subject to VAT at 20% on the Hammer Price and on the Buyer’sPremium. Such Lots bear VAT because the Lot is liable for VAT atthis rate on importation into the EU.

v. Investment Gold Lots1. Lots marked (g) in the catalogue are exempt from VAT on the

Hammer Price and are subject to VAT at 20% on the Buyer’sPremium. A refund of VAT charged on the Buyer’s Premium canalso be made on receipt of proof of business as a collectibles dealer.

vi. Imported Lots1. Lots which are marked (x) and Lots which bear the Omega symbol

(Ω) have VAT charged on the Hammer Price and Buyers’ Premiumbecause they have been imported into the United Kingdom fromoutside the EU. In these cases we have used a temporary importationprocedure, which in effect means that the point of importation isdeferred until the Lot has been sold. At this point the Buyer is treatedas the importer and is liable to pay the import VAT due. We willcollect the VAT from you and pay it to HM Customs and Excise onyour behalf.

Invoice Value UK EU Rest of the WorldUp to £1,500 £10 £15 £20

Above £1,501 £20 £30 £40

Weight UK EU Rest of the WorldUp to 1kg £8 for any weight £12 £15

Up to 2kg £8 for any weight £18 £25


Spink Auction 14 Jul 2011

Documents

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