Wednesday, September 13, 2006

War tax stamps

I have recently received a mixture of worldwide stamps, there are mainly min stamps with some few exception for very old stamps. I have started sorting the stamps and the first ones that triggered my interest are those ones. If you read my blog since the beginning, you know that I’m fascinated by overprinted stamps, so you will not be surprised.


North Borneo was administrated by the British North Borneo Company from 1881 until 1946 when it became a British colony. Later North Borneo joined the Federation of Malaysia in 1963. At the basis, these stamps belong to a set issued in 1939. The 1c stamp pictures Buffalo transport and the 2c pictures a Palm cockatoo. Both stamps have been overprinted WAR TAX in 1941.
Stamps inscribed or overprinted WAR, WAR TAX, WAR STAMPS were issued to raise money in war time. Spain was the first one to issue stamps inscribed “IMPUESTO DE GUERRA” in 1874. The usage of such war stamps was mandatory on all mail during the period. The idea was re-used by the British empire in 1915 when Canada and many colonies issued war stamps until 1918. Only North Borneo has issued war tax stamps during the second world war. Only two types have been issued, and these are the ones I have found in my worldwide mixture….

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