Old China Town KL The Malaya Study Group Selangor SG 87

The Malaya Study Group exists for collectors of the stamps, postal stationery and postal history of the states of Peninsular Malaysia which until 1963 formed the Federation of Malaya, including the Straits Settlements of Malacca, Penang and Singapore, the Federated Malay States, Negri Sembilan and Sungei Ujong, Pahang, Perak and Selangor and the Unfederated States, Johor, Kedah, Kelantan, Perlis and Trengganu. Many MSG members also collect & study all of modern Malaysia, Singapore, and the island of Borneo, comprising additionally  Sabah, Sarawak, Borneo, Labuan, and the states of Brunei & the peninsular state of Singapore. Study of the whole area so often adds to understanding and appreciation of the philately of Malaya. The Society has a JOURNAL, "The Malayan Philatelist" and a NEWSLETTER supplied free to members, EXCHANGE PACKETS, AUCTIONS and has produced a number of significant PUBLICATIONS on the stamps and postal history of the area.


Saturday January 20th 2018 Revenues, led by Andrew McCellan

Pictures by Nick Hackney, Report by Mike Padmore

Pdf of the review by MikePadmore

 

Present: Peter Cockburn, Nick Hackney, Andrew McClellan, Brian McGovern, Susan
McEwen, Dominic Morris, Andrew Norris, Mike Padmore, Gordon Peters, Martin Roper,
Len Stanway, Carl Stott, Michael Waugh.
Guest: David Morphet.

The purpose of revenue stamps was somewhat self explanatory; it was a means of collecting governmental income. To that end, they were used for a wide variety of purposes from land registration and conveyancing fees to the collection of tariffs, duties and judical charges. Andrew observed that the collecting of revenue stamps had been extremely popular in Victorian times but had gone out of fashion by the 1920s. More recently, he had written the Malayan listings in Barefoot’s catalogue, and he was open to comments and/or queries on that matter.

Turning to his display, Round 1 would deal with Straits Settlements issues up to the Japanese Occupation. His first frame featured pre-stamp material.One 1842 Lease included the wording “Signed, Sealed, and Delivered, at Singapore(where stamps are not in use or to be had)”! He observed that there was no evidence of tax being collected until the use of the early impressed stamps, based on the Calcutta Stamp Office type and denominated in annas and rupees.








Examples from 1862-67 featured in his second frame, including an 1867 Deed of Sale featuring a 40 rupees impressed stamp - the only example recorded. These were followed by new dollar and cents dies introduced in the latter year.
















Frame 3 explored receipts and revenue long types. There were several printings of the latter and, because the typeset duty plates were dismantled after each printing, they had to be recreated for each new issue. It was thus possible to assign certain values tentatively to a printing based on the spacing of the value lettering. The issue was watermarked CROWN AGENTS in the margin, and occasionally stamps from the side column bore this watermark.










Frame 4 featured Foreign Bill and Marine Policies, including the perf 12½ varieties of both types. The Marine Policies stamps were unique to the Straits Settlements – no other Colony ever having issued adhesives for this specific purpose, although the forty values issued for Straits were somewhat more extensive than required in practice.






Andrew’s fifth and sixth frames looked at the Judicial brown and red issues. Small format revenues featured on the following frame, introduced when the authorities realised that the frequently necessary overlapping of the larger format stamps allowed the illicit but apparently widespread practice of re-using used stamps when the cancel could be hidden by the overlaps.



The next frames covered Victoria red embossed dies and Edward VII issues. A 1908 Advocate’s Licence had five Edward VII $100 adhesives arranged star-wise so that they could be cancelled by a single $500 embossed cancel. A number of embossed cheque stamp proofs followed.









The next frames covered Victoria red embossed dies and Edward VII issues. A 1908 Advocate’s Licence had five Edward VII $100 adhesives arranged star-wise so that they could be cancelled by a single $500 embossed cancel. A number of embossed cheque stamp proofs followed.
Subsequent frames featured both George V and George VI Postage & Revenue and Revenue-Revenue issues, including a George V Revenue only $25 used postally in Singapore in 1935 – one of only two recorded. The round was completed by a sheet of Entertainment Duty stamps from Straits and FMS.










Andrew’s second Round covered the Malay States, and included post-Occupation material such as the high values issued for each State in the post-BMA period. There was, he commented, rather more visual variety in this round after the often uniform style of the Straits material.







Frame 1 featured FMS Judicials, starting with ‘Judicial’ overprint on Postage & Revenue issues. Andrew noted that most values of this set are very common except for the 3c (only two recorded), and the $1, $5 and $25, whose scarcity may be due to their not having been issued in Selangor – the few known examples are cancelled in Negri Sembilan. He also noted that the dates of issue of various watermarks of the larger key-type Judicials were as follows; Crown CC 1903-06, Crown CA 1907-21 and Script CA 1921-31. He had few of the Script CA issue.
There followed one frame each of Straits adhesives (Judicial and/or Revenue) overprinted for Perak and Selangor. Andrew had identified six different types of Perak overprint and fourteen of Selangor, based on font and letter spacing, and had tried to establish a sequence based on cancellations. Examples included surcharged stamps, with a 10 cents on 25 cents not known without a Perak overprint. He also noted that the Perak 3 cents tiger’s head overprinted ‘Judicial’ seems to have been issued only in Selangor during the stamp shortage period.
Selangor J and Judicial overprints in red, blue and black followed and Andrew had attempted to construct a timeline for the introduction of these. The display included two examples of the 50 cents Judicial “without stop” variety. Andrew noted that Judicial overprints had appeared in Klang, Kuala Kubu, Serendah and possibly Ulu Langat as well as KL. JUDICIAL overprints were also issued in Negri Sembilan and Perak, though these were much less common.
Sungei Ujong, Negri Sembilan, and Pahang followed on the next frame and then two frames of Johore. Kedah, Kelantan, Perlis, and Trengganu concluded the Round. These featured mainly Postage & Revenue stamps used for fiscal or telegraphic purposes, but included two examples of the pre-War Kelantan $25 Revenue, plus unused sets of the post-BMA high values ($25, $100, $250) for both Kelantan and Trengganu, as well the (only recorded) used example of the Perlis $25.






































Frame 1 featured FMS Judicials, starting with ‘Judicial’ overprint on Postage & Revenue issues. Andrew noted that most values of this set are very common except for the 3c (only two recorded), and the $1, $5 and $25, whose scarcity may be due to their not having been issued in Selangor – the few known examples are cancelled in Negri Sembilan. He also noted that the dates of issue of various watermarks of the larger key-type Judicials were as follows; Crown CC 1903-06, Crown CA 1907-21 and Script CA 1921-31. He had few of the Script CA issue.
There followed one frame each of Straits adhesives (Judicial and/or Revenue) overprinted for Perak and Selangor. Andrew had identified six different types of Perak overprint and fourteen of Selangor, based on font and letter spacing, and had tried to establish a sequence based on cancellations. Examples included surcharged stamps, with a 10 cents on 25 cents not known without a Perak overprint. He also noted that the Perak 3 cents tiger’s head overprinted ‘Judicial’ seems to have been issued only in Selangor during the stamp shortage period.
Selangor J and Judicial overprints in red, blue and black followed and Andrew had attempted to construct a timeline for the introduction of these. The display included two examples of the 50 cents Judicial “without stop” variety. Andrew noted that Judicial overprints had appeared in Klang, Kuala Kubu, Serendah and possibly Ulu Langat as well as KL. JUDICIAL overprints were also issued in Negri Sembilan and Perak, though these were much less common.
Sungei Ujong, Negri Sembilan, and Pahang followed on the next frame and then two frames of Johore. Kedah, Kelantan, Perlis, and Trengganu concluded the Round. These featured mainly Postage & Revenue stamps used for fiscal or telegraphic purposes, but included two examples of the pre-War Kelantan $25 Revenue, plus unused sets of the post-BMA high values ($25, $100, $250) for both Kelantan and Trengganu, as well the (only recorded) used example of the Perlis $25.





There are many more pictures and reports of other displays on the Members Only Area

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