GPA 82 Complete

6 June 2013 John Dahl Revenues of Portugal & Colonies
Revenues of Portugal and Colonies,

The John Dahl Collection
Portugal
Early Essays
2001
1861 De La Rue EXPERIMENTAL POSTAGE/THREE PENCE essay with the head of the King Pedro V of
Portugal defaced by a cross, die proof in black on glazed card (40 x 35mm.), surface faults. Believed to be
the only recorded die proof. This item was found in the desk drawer of Robson Lowe after his death in 1997.
having been originally in the De La Rue daybook that he had acquired in the early 1970s. Photo.
800-1,000
2002
2004
2003
2002
1861 De La Rue EXPERIMENTAL POSTAGE/THREE PENCE essay with the head of the King Pedro V of Portugal
defaced by a cross, pair printed in orange and single in grey (just touched). Photo.
250-300
2003
1861 De La Rue EXPERIMENTAL POSTAGE/THREE PENCE essay with the head of the King Pedro V of Portugal
defaced by a cross, block of four printed in purple. Photo.
500-600
2004
Portugal defaced by a cross, printed in red in a sheetlet of nine. This, and the following lot, are believed to be
the only sheetlets known outside the British Postal Museum. Photo also on front cover.
1,200-1,500
10
Portugal: Early Essays continued
2005
Portugal defaced by a cross, printed in purple in a sheetlet of nine. This, and the preceding lot, are believed
to be the only sheetlets known outside the British Postal Museum. Photo.
1,200-1,500
2006
1864 Charles Wiener, Chief Engraver at Casa da Moeda (1864-67), original pages from his notebook with
his drawings (2) of unadopted revenue stamp designs, well executed in pencil with some ink. Unique. Photo
also on back cover.
3,500-4,000
2007
1867 De La Rue page, bearing the redundant head die of King Pedro V, Experimental Postage Three Pence
dummy stamp, twenty examples in a variety of colours, sent to New Zealand and used to illustrate the
coloured inks available, also bearing 1864 Imposto do Sello 20r. and endorsed Dup Receipt. A fascinating
and unique document. Ex Midas. Photo.
2,000-2,500
11
2007
Stamp Duty (Imposto do Selo, Estampilhas Fiscais)

2008
1862 King Luis I 20r., a collection with multiples incl. cracked plate variety in a strip of five, early and late
impressions, used on four receipt documents (incl. strip of five used in 1863), 1863 document tax with a superb
block of four, 1864 pair used on certificate of liquidation of company.
250-300
Stamp Duty: 1864 King Luis I Issue
2009
De La Rue die proofs of the 20r., 50r., 200r., 300r. and 1000r. printed in black on glazed card, numbered on the
reverse numbers 6 to 10 in manuscript, originals sent to Casa da Moeda for their approval. Photo. 500-600
12
Ex 2011
Ex 2019
2024
Ex 2020
Ex 2018
Ex 2025
Ex 2026
Ex 2027
13
Portugal: Stamp Duty: 1864 King Luis I Issue continued

2010
Imperforate plate proof 20r. to 1000r. set with bar through value, also mint set. Barata 2-6.
200-250
2011
Imperforate plate proofs of the 20r. and 1000r., also 20r. strip of eight plate 2 sent to replace the worn plate 1 in
120-150
1876 (largest recorded multiple), also mint set with extra 20r. plate 2. Photo.
2012
Imperforate reprinted plate proofs with bar through value, comprising 20r. strip of three, 50r. corner block of three,
200r. marginal pair, 300r. marginal strip of three, 1000r. corner pair.
150-200
2013
Collection of used, incl. many multiples, examples of plate wear, documents with 1865 receipt with 20r. strip of
four, 1867 Bill of Exchange with 50r. strip of three, Affidavit with 300r. strip of three, 1865 newspaper with 20r. (4),
five other documents.
150-200
2014
1866 Royal Coat of Arms 40r. unused (2), two plate proofs with bar through Portugal, plate proofs on satin paper
(reprints) in blue, red and a pair in green (red and green were never issued), bar through Portugal, three 1867
documents with four stamps affixed.
150-200
Stamp Duty: 1867 Royal Coat of Arms

2015
Set of plate proofs and 60r. in a strip of three, all with bar through value, issued stamps 60r. used on 1867 document,
30r. (2) used on Coimbra University registration certificate.
120-150
2016
10r., 30r. and 60r. imperforate plate proof in pairs with bar through value, mint set and used examples. (13)
100-150
2017
Set of three values, each used on a document, 10r. with 20r. on 1867 Affidavit, 30r. used on 1868 Affidavit, 60r.
with 40r. used on receipt, scarce on document.
150-200

2018
Three essays, designed by Frederico Augusto de Campos, 30r. in red, 60r. in purple and 60r. in red, differing from
the final design, rare. Photo.
200-250
2019
Imperforate proofs 10r., 100r. and 1000r., also 23 issued stamps on card from the Casa da Moeda archives, inscribed
Continenta 30.6.1868. Photo.
700-800
2020
Proof sheetlets produced probably as reprints in 1885, with bar through value, set of six sheetlets. Photo.
150-200
2021
1872 document with spectacular franking (1,410r.) paid by 200r., 100r. (6), 60r. (10) and 10r. Photo on page 86.
100-150
2022
A collection of mint and used, values to 9$000 (all top values are there) with emphasis on plate varieties and
damaged cliches, also eight documents with a variety of frankings. Barata 10-32. (117)
250-300
2023
A mint and used selection of multiples, incl. blocks with gutter margins (rare), 30r. block of fifteen, 500r. strip of
four (42 in 8 blocks), Receipt with 30r. showing cracked plate variety, Receipt with 60r., six Bills of Exchange all
franked.
150-200

2024
Unadopted essay produced by apprentice engraver Eudocio Gneco in the School of Engraving. One of two recorded.
Photo.
250-300
2025
Set of 24 imperforate proofs, 10r. to 9000r. all overprinted small PROVA, all affixed to stout white paper, without
gum, ex Casa da Moeda archive, additionally the 10r. and 100r. values have manuscript endorsement 1873 on
reverse, unique. Photo.
700-800
2026
Set of 14 imperforate proofs, 100r. to 5000r. all overprinted large PROVA. Barata 40-53. Photo.
180-200
2027
Set of nine imperforate proofs, 100r. to 900r. all overprinted SPECIMEN. Barata 40-48. Photo.
120-150
2028
Imperforate proofs on Casa da Moeda lined paper, 10r., 100r. and 1000r., also 10r. to 300r. (2) mint with good
margins.
120-150
14
2036
2038
Ex 2042
2041
2046
2029
2030
2031
Ex 2037
15
Portugal: Stamp Duty: 1873 Royal Coat of Arms continued

2029
1888 Luis I 500r. coin showing Royal Coat of Arms used for the issued stamps, also 60r. colour trial for value in
green. Photo.
100-120
2030
20r. with variety "02" for "20". The only recorded example. Barata 35 var. Photo.
2031
20r. with private perforation 11 with, manuscript date of 25 May 1874. Photo.
2032
High values, 3000r., 4000r., 5000r., 6000r. and 9000r. used, also 1894 share certificate for 500 1 sterling shares in
the Mozambique Company, tax paid by 6000r. and 9000r. revenues.
150-200
2033
Good lot of issued stamps from reference collection, incl. many shades/printings/varieties/cliche flaws, etc, also a
few documents, etc. (155 plus four documents)
100-150
2034
Collection of documents (16) with various values incl. 1874 (Oct.) Customs declaration with additional Spanish
War Tax, mostly bank drafts.
150-200
120-150
80-100
Stamp Duty: 1879 Royal Coat of Arms, Value in Words
Ex 2035
2035
Proof set of 16, 10r. to 60r. (Barata 58, 60-64, the 15r. and 80r. issued later), overprinted "PROVA", proof set of six
issued in different colours from the archive affixed to original lined paper, 15r. and 80r. (Barata 59, 65), imperforate
proofs on original archive paper, 15r. and 80r. imperf. proofs overprinted "SPECIMEN". (16) Photo. 300-350
2036
Proof sheetlet of nine values 10r. to 60r., to avoid confusion with the face value of the lower values, the lower tablet
was modified to show value in words. Each stamp is inscribed with manuscript Provas. This sheetlet is the only
known example of a proof sheetlet. Photo.
200-250
2037
10r. to 60r. (6) imperforate proofs, all overprinted large PROVA. Barata 58, 60-64. Photo.
2038
15r. (2) and 20r. used on 1896 envelope to Edinburgh, used to pay 50r. foreign letter rate, invalidated with octagonal
O and circular framed T applied in Lisbon, taxed 5d. (double deficiency) in Edinburgh, commercial and most
unusual. Photo.
200-250
2039
20r. in a complete sheet (7 x 5), scarce multiple. Barata 60.
2040
Unofficial perforations of M.A. Fonseca & Cardoso of Porto, 20r. used (2, dated 1880 and 1882), 20r. used on receipt
dated 1882, 50r. used on receipt dated 1882, scarce on document. Barata 65A, 65B.
120-150
2041
60r. document tax used on 25r. blue postal stationery envelope dated 1880, tax dated 1882 and applied when
submitted as evidence, endorsed by Notary Pinheiro, scarce. Photo.
150-200
2042
60r. document tax on mail submitted as legal evidence, cover and wrapper posted in 1884, very unusual usages.
Photo.
200-300
2043
80r. plating study of the constant cliche flaws. (85)
2044
80r. document tax on mail submitted as legal evidence, cover posted from Brazil 1890 (Feb. 9) to small village in
Portugal, plus contents, both taxed, very unusual.
120-150
2045
A collection incl. mint set (Barata 58-65), wide selection of used (48) many with plate flaws, also 13 documents
with various values.
150-200
2046
1884-85 Archive card from the records of the Casa da Moeda, bearing one of each of the 1864 second issue
imperforate in violet and in orange. No cancellation bar, exact reason for production not known. Photo.
250-300
120-150
80-100
80-100
16
2056
2047
Ex 2054
2057
2065
2053
2051
Ex 2059
17

2047
Unadopted essays on chalk surfaced paper with solid background to floral design and integral central coat of arms
in blue and in red, also imperforate proofs of adopted design on chalk surfaced paper without value and with
separately printed security background in red and blue. Photo.
200-250
2048
20r. pink, in a complete sheet (5 x 4), fine. Barata 68.
2049
Collection, incl. 15r., 40r., 75r. and 80r. mint, used (28) with values to 5$000 and 30$000, ten documents with 1$000
used.
120-150
2050
Collection with imperforates (Barata 92-111) mainly used (28) to 2$000 and six documents, perforated (Barata
118-127) used (13) to 1$000 and two documents.
100-120
2051
1898, two proofs on chalk surfaced card of the frame design in blue and in brown, proofs on chalk surfaced card
of the frame design with value and legend 1.SEM in blue and in brown (not adopted), and with legend 1 SEM
(no dot) in blue and in green (adopted). (6). Photo.
200-250
2052
1898 1st Semester used (24) with values to 4$000 and 5$000 (Barata 128-150) and six documents, 2nd Semester
mint and used (23) with values to 3$000 (Barata 154-174) and four documents.
120-150
80-100

2053
Die proof in sunken card mount, proofs on chalk surfaced card of the basic design and security background in
blue and in brown, proofs on chalk surfaced card of the basic design only in black, deep brown, red brown and
blue. (7). Photo.
300-350
2054
Five imperforate colour trials without value on unsurfaced paper. Photo.
2055
Used (32) to 30$000 (Barata 180-205), and six documents incl. 2$000 on 1899 Mozambique share certificate.
140-160
2056
Three die proofs without value of the frame and background designs, one in brown, another in blue and the other
in brown and blue with blue colouring used to blank out value tablet. Photo.
150-200
2057
1900, page from the Casa da Moeda records with imperforate plate proofs in issued colour, overprinted
SPECIMEN, 10r., 100r., 1$000 and 10$000. Photo.
120-150
2058
- Used values (37) to 30$000 and twelve documents (one being from a dentist!), 1901 used values (36) to 30$000
and nine documents.
250-300
2059
1901, imperforate proof of the 600r., also perforated 50$000 and 100$000 all overprinted SPECIMEN. Photo.
100-120
2060
- Strip of three plate proofs of the frame and background without value on unsurfaced paper, 53 used with values
to 30$000 (Barata 262-320), incl. six of the scarce Matriculation values, also thirteen documents.
250-300
2061
1903, die proof in blue of frame and background without value on unsurfaced card, two die proofs on chalk surfaced
card in blue and in brown, 52 used values to 50$000 incl. three Matriculation values, and three documents.
200-250
2062
1905, die proof in black on surfaced card without value, 33 mint and used with values to 10$000 (Barata 450-473),
three documents incl. one used in Madeira.
120-150
2063
1906 Royal Coat of Arms, die proof without indication of value on chalk surfaced card, 27 mint and used with
values to 5$000 (Barata 479-498), also used on registration document.
100-120
2064
1906 2nd Semester, 36 mint and used with values to 5$000 and 10$000 (Barata 508-531), three documents, one
is a spectacular share certificate for ten shares in the National Railway Company.
150-200
2065
1906 10r. postal stationery card used to Justes. One year later the postcard was submitted for legal evidence and
thus franked with 1907 100r. Photo.
100-120
140-160
18
Ex 2071
Ex 2077
Ex 2066
2067
Ex 2069
2084
Ex 2081
Ex 2082
2080
19

2066
Die proof without indication of value in blue on card, complete set of imperforate plate proofs, 27 values (less 30r.).
Barata 537-539, 541-564. Photo.
250-300
2067
10r. used incorrectly on postcard for postage and taxed with 30r. postage due. Photo.
2068
Selection of 33 mint and used with values to 5$000 and 10$000, mint block of 200r. (9 x 4), six documents, one
being last day of the 10r. stamp and the first day of the 20r. Barata 508, 537-560, 539.
150-200
2069
1908, imperforate proofs in three colours without indication of tax on chalk surfaced paper, five imperforate colour
trials of 10r. on chalk surfaced paper, space for tax name and with blue-grey security background, a superb group.
Photo.
350-400
2070
- Imperforate plate proofs of the 10r., 30r. and 200r., also 42 mint and used with values to 2$000 and six
documents.
100-150
2071
1909, 24 imperforate plate proofs (less 15r., 200r., 600r., 900r.). Barata 595-622. Photo.
2072
- 20r. imperforate proof, 26 mint and used with values to 5$000 and six documents incl. license for a two horse
Hackney carriage.
100-120
100-120
250-300
Stamp Duty: 1910 Overprinted REPUBLICA

2073
Imperforate plate proof of 20r., 39 mint and used with values to 2$000, 10r. perf. 14 x 14 (2, rare), six documents
incl. 2 Horse Hackney licence and July 1910/January 1911 combination documents with mixed pre and post
Republic stamps.
120-150
2074
Nine values to 200r. mint and used, 10r. used with overprint inverted, two documents in period, one with combined
overprinted and unoverprinted stamps, also Contribuio Industrial (9) mint and used to 100r.
150-200
2075
A group of eight documents, seven used in period, one dated Nov. 30 with combined overprinted and unoverprinted
stamps. These were on issue for less than three months and are difficult to find used in period.
150-200
2076
1912 Seated Republic, selection with imperforate proofs of 2r., 80r. and 900r. each with PROVA in side margin
in blue, 2$000, 20$000 and 100$000 with overpint in black, thirty one mint and used with values to 2$000 (pair,
Barata 733A), 5$500 (Barata 737A scarce), six documents, one having three different taxes on 100r. Stamped paper,
Contribuio Industrial (14) mint and used to 500r.
150-200
2077
1913 Seated Republic, New Currency, 43 values (one more than listed), all overprinted SPECIMEN, possibly
unique. Barata 749-790. Photo.
250-300
2078
- Selection of 21 mint and used to 6$00, five documents incl. receipt with rare use of pre-Republic postage stamp
used for revenue duty, Contribuio Industrial (15) mint and used to 8c., two documents plus 1913 postage due
cover to Switzerland with incorrect use of a fiscal stamp for postage.
100-120
2079
1914, selection of 19 mint and used with values to 4$00 and eight documents, incl. 4%00 (12) on Coming of Age
affidavit, also Contribuio Industrial (16) mint and used to 0$40 and a document, and Juros fine mint to 0$9.
100-120
Stamp Duty: 1915 Seated Republic

2080
Card from Cada da Moeda Archive with imperforate plate proofs of unadopted and adopted DE DE lettering,
also includes an Azores proof. Photo.
300-400
2081
Five imperforate colours in different colours on lozenge paper, the intention having been to change colour of
stamp each year with specifice overprints for different taxes. Photo.
200-250
2082
Four plate proofs on thin paper, with small DE DE as first issue, not adopted, three imperforate plate proofs with
unadopted large value lettering viz (Trinta) or (Tre E), three imperforate proofs overprinted SPECIMEN with
adopted small value lettering and large DE DE. (10). Photo.
200-250
2083
Imperforate plate proof block of thirty (3 x10), printed in orange on lozenge paper, a few imperfections.
200-300
2084
0$10 used on 1904 envelope from Brazil, submitted as legal evidence in Court, scarce. Photo.
100-120
20
Ex 2100
Ex 2089
Ex 2088
Ex 2094
2092
21
Portugal: Stamp Duty: 1915 Seated Republic continued

2085
6$00 and Administrativo 0$60 (2) and 0$01 used on 1915 passport, very scarce usage. The overprints were intended
for use on passports, but in practice Estampilha stamps tended to be used instead.
150-200
2086
Selection of 40 mint and used with values to 6$00 (incl. different papers), five documents, also Contribuio
Industrial (25) mint and used with two documents, Administrativo (4) used to 1$00 (Barata 19), Juros (11) mint
and used to 0$80 and 1$00, and Especialidades Farmacuticas 0$00.
150-200
2087
1916 to 1918 Wartime austerity period selection with Overprints on 1913-15 issues, a superb collection of 56
stamps and 19 documents with various values and issues, scarce.
200-250
Stamp Duty: 1921 Republic, Profile Head

2088
Die proofs in blue and in black on thick card with Imposto do Sello partially engraved in the central tablet, die
proof on paper with full engraving, also a half sheet of fifty of the 6c. stamp. Photo.
200-250
2089
Proof on chalk surfaced card without value, proof on unsurfaced paper without and with value (0$00, 2). Photo.
100-150
2090
Top values on plain paper 50$00, 80$00, 90$00 and 100$00 perf. 12 x 11 and 5$00, 10$00, 40$00 and 500$00 on
thick carton paper, eight values to 7$00 plus two on document.
150-200
2091
Collection of 207 stamps with emphasis on different papers and perfs., with values to 50$00, Tobacco Tax (14) and
fourteen documents.
100-150
2092
1924, 0$30 (3) used on 1925 document, all with double overprint. The only known examples. Barata 1073 var. Photo.
150-200
2093
- Collection of 103 mint and used, incl. top values 50$00 and 100$00, different papers, seventeen documents (one
with Imposto overprinted on Farm, used).
150-200
2094
1927 Overprints on various tax issues, plate proofs without value on Administrativo (2), Registo (2), Averbamento
(2) and Farmacuticas (4). Photo.
180-200
2095
- A collection of 41 mint and used, 17 documents, one dated 1927 with the only known Averbamento overprints so
far recorded.
150-200
2096
- A collection of overprints on various taxes, also surcharges with 86 mint and used, wide variety of values, also
21 documents.
150-200
Stamp Duty: 1927 Republic, New Design
2097 E
An attractive hand drawn essay for a 5000$00 stamp by G. Santos, signed. Santos was an engraver at the Casa
da Moeda, superb. Photo.
500-600
22
Portugal: Stamp Duty: 1915 Seated Republic continued
2098
Another attractive hand drawn essay for a 5000$00 stamp by A.Fragoso, signed. and dated 1.4.1926.
Fragoso was an engraver at the Casa da Moeda, superb. Photo.
500-600
2099
Imperforate plate proofs for 0$01, 0$90. 1$00, 9$00, 10$00, 300$00 and 400$00, also 80$00 perforated and
overprinted SPECIMEN.
120-150
2100
0$01 and 0$30 lower-right corner examples [pos 100], right margin with details of designer/engraver, fundo and
tax, 0$01 block of 25 from the lower right of the sheet, one with label, also 80$00 overprinted SPECIMEN. Photo
on page 20.
150-200
2101
1927 a collection with 61 mint and used with values to 80$00 and 13 documents, also Contribuio Industrial (20)
mint and used with values to 4$00 and one document (mixed frankings, and Administrativo documents (3).
150-200
Stamp Duty: 1929
Ex 2103
Ex 2105
2102
Card from Casa da Moeda Archive with imperforate proofs of the upper and lower values of each colour group,
arranged symmetrically on card. Photo.
200-250
2103
New general revenue issues, designed by Amalso Lourenco Gragoso, essay die proof of the security background
and die proof of the main design, inscribed Estampilha Fiscal. Photo.
100-150
2104
Imperforate plate proofs of 0$10, 0$90, 1$00, 5$00, 6$00, 9$00, 50$00, 60$00, 90$00, 100$00, 200$00, 400$00 and
500$00.
120-150
2105
New general revenue issues, three colour proofs without value of the adopted security background and main design,
before engraving the words Estampilha Fiscal. Photo.
120-150
23
2102
2106
50$00, 100$00, 200$00 and 500$00 overprinted SPECIMEN, part set of 30 values (missing 70$, 80$, 90$, 300$,)
also five documents, one bearing 100$00, 200$00 and 500$00 values.
200-250
2107
Overprinted for Ticket Tax of 10c. for seat reservation on railway train, Hunting licence to shoot game 1935 with
5$00 tax, Desemprego (Unemployment) overprints, used set of 28 (less 70$00, Barata 1-24, 26-29). 150-200
2108
Cover submitted as evidence in 1931 and taxed at 2$00 (scarce), three covers where revenue stamps were used
instead of postage stamps, all three taxed, two with postage dues.
120-150
2109
Collection of 47 used to 30$00, two Bills of Exchange and 20 documents.
100-120
Stamp Duty: 1940 Republican Coat of Arms
Ex 2110
2110
Ex 2112
Four die proofs of an unadopted design on white cards with 20 background lines instead of 13 (adopted), printed
in dark grey, dark blue, dark green and dark brown. Photo.
150-200
24
Ex 2113
Ex 2111
2121
2120
2122
2123
2124
25
Portugal: Stamp Duty: 1940 Republican Coat of Arms continued

2111
Three die proofs as colour trials, close to final design, most attractive. Photo.
150-200
2112
Two colour trials of the adopted design printed on thin grey paper, one in red, other in black. Photo on page 23.
100-150
2113
Eight colour trials in manually numbered sheetlets of tte-bche pairs, each with manuscript colour code reference,
numbered 5, 6, 7, 8, 12, 13, 14, 15. Photo.
300-350
2114
Collection of 97 mint and used, incl. 1000$00 in a mint block of eight, a single and used on document, forgery of
100$00, also 20 documents for various taxes.
120-150
2115
Collection of 337 used, chosen to demonstrate a wide range of shades, supported with seven documents, five
bearing W.W.II printings.
100-120
2116
1990 a small collection with mint set of 24 (less 15$00 and 50$00), a final summary page of wages documents
bearing 5000$00 block of fifteen, 60$000 (10), plus three documents and 17 used.
150-200
Administrative Fees (Administrativo)

2117
1927, three imperforate plate proofs for 20$00, 50$00 and 100$00, also five issued stamps for comparison.
100-120
Bills of Exchange (Letras de Cmbio)
Ex 2118
2118
1861 King Luis I, five die proofs sent from De La Rue to the Casa da Moeda in Lisbon, each numbered on
the reverse (1 to 5) and the Recibo ou Quitao (Receipt) die proof numbered 40. A unique group. Photo.
800-1,000
2119
- Five die proofs, and the Recibo ou Quitao (Receipt) die proof all affixed to Master Die Book page (retained
by the Directors of the De La Rue company), unique and most attractive. Photo on inside front cover.
800-1,000
2120
50r. die proof, printed in black on glazed card (61 x 92mm.) dated May 30-62. Ex Ferrari. Photo.
2121
100r. die proof, printed in black on glazed card (61 x 92mm.) dated May 27-62 and small 2. Ex Ferrari. Photo.
200-250
2122
300r. die proof, printed in black on glazed card (61 x 92mm.) dated May 29-62, and endorsed First proof of die
as sent in pencil. Ex Ferrari. Photo.
200-250
2123
500r. die proof, printed in black on glazed card (61 x 92mm.) dated June 10-62. Ex Ferrari. Photo. 200-250
2124
1000r. die proof, printed in black on glazed card (61 x 92mm.) dated June 24-62, a few faults. Ex Ferrari. Photo.
150-200
200-250
26
Ex 2134
2131
Ex 2137
Ex 2138
Ex 2139
2141
Ex 2130
2126
27
Portugal: Stamp Duty: Bills of Exchange (Letras de Cmbio) continued

2125
1863, imperforate plate proofs in purple from De La Rue plates all with bar through value, comprising 50r. marginal
strip of three, 100r. strip of three, 300r. marginal pair, 500r. marginal strip of three, 1000r. marginal single.
250-300
2126
- 50r. imperforate plate proof in a half sheet, ex Casa da Moeda archive, endorsed in margins Specimen 26 July
1862 with original value deleted and manuscript inscription Processo No 2275 Lo-Officio de 26 Julho de 1862.
Photo.
400-500
2127
- 50r. to 1000R set on thin bluish paper (early printing), unused. Barata 1-5.
2128
- 300r. and 500r. (Barata 3, 4) on 1862 (Feb. 20) bill from New York paying tax for 1,000,000r., also 1864 Porto
1$000 (Barata 5) used to pay tax for 2000$000. Until recently no example of this had been seen used on document,
just two having now been discovered.
150-200
2129
- Used set, also 100r. used on 1863 receipt, for 300,000r., 100r. on 1864 receipt for 360,000r.
2130
1884-85 imperforate proofs on porcelain paper from original dies that were sent to the Casa da Moeda in 1866,
50r. and 100r. in green, 200r. in blue, 50r. and 1000r. se-tenant in red. Photo.
200-300
2131
1887 bill with spectacular usage of high value Contribuio de Juros to pay 10% of 429,340r., stamped with 9$000,
10$000 (2), plus 40r. and 300r. Barata 4, 12, 27, 28. Photo.
200-250
2132
1940s to 1980s, the archive remaining after the undertaking of this research (published in Portuguese Bulletin 136,
January 1977). (many 100s)
300-500
2133
Bottled Drinks (Imposto de Consumo) 1940 mint (4), four strips/sealing labels with tax printed, Refrigerantes
(Soft Drinks) 1962 Overprints (Barata 1, 2), Unemployment Fund (Desemprego) 1963 set to 20$00 (Barata 5978).
100-120
100-120
100-120
Charity Tax (Assistncia)

2134
1921 Republic, die proof without value on chalk paper, die proofs with (0$02) and without value. Photo.
120-150
2135
- Used as postal fiscals, two covers both dated 1925, a range of values (17) incl. surcharges 15 on 4c., 15 on 8c., 30
on 2c., 30 on 6c., document dated 1925 with 30 on 6c., scarce.
150-200
2136
1946 overprints on 1940 Stamp Duty issues, selection of 40 mint or used, incl. 100$00 (Barata 70) and used on
1961 and 1968 Licences for a cigarette lighter.
100-120
2137
Codicils (Averbamento): 1927 Republic, four imperforate plate proofs for 0$01, 1$00, 10$00 and 50$00, also three
issued stamps for comparison. Photo.
150-200
Court Fees (Justia): 1893 Royal Coat of Arms

2138
Essay for the 700r. adopted design with background partially removed, and two imperforate colour trials. Photo.
200-250
2139
Two die proofs one in red, the other in rose, on chalk surfaced card, both with uncleared value tablets. These stamps
were designed by Vanancio Alves. Photo.
150-200
2140
Proof set of 13 values on unsurfaced paper, all overprinted SPECIMEN. Barata 1-13.
2141
50r. in a complete sheet of sixteen (4 x 4), all overprinted SPECIMEN and inscribed Prova/25.6.95. The top left
stamp has pencil lines behind the Coat of Arms and the legends JUSTICA and 50 REIS, suggesting that a design
modification was considered. Photo.
300-400
2142
Used set of eleven values to 5$000 (Barata 1-11), mint 5r., 10r. pair, 50r., 300r., pair of 50r. used on 1893 100r. Papel
Sellado.
120-150
2143
Values on five documents, incl. four different Papel Sellado, one bearing 5$000 stamp (Barata 11).
150-200
120-150
28
2148
2151
Ex 2145
Ex 2158
Ex 2156
Ex 2155
Ex 2159
Ex 2157
29
Portugal: Court Fees (Justia): 1893 Royal Coat of Arms continued

2144
1900 final page of affidavit on 80r. stamped paper, with eleven Justica revenues incl. 1000r., 500r., 300r. and 150r.
80-100
2145
1907 Royal Coat of Arms, ten imperforate proofs, scarce. Barata 66, 69-73, 75-78. Photo.
150-200
2146
- Ten imperforate proofs 150r. to 20$000 (Barata 82-91), 5r. to 500r. (five stamps) mint.
120-150
2147
1909 Royal Coat of Arms, nine imperforate plate proofs (less 150r., 300r., 3$500, 5$500). Barata 92-104.
100-120
2148
Dock Tax, Port of Lisbon (Explorao do Porto de Lisboa): 1890 (circa) 200r. Dock Tax for entry of one
passenger, unrecorded. Photo.
100-120
Emigration Fund (Fundo de Emigrao)

2149
Fundo de Emigrao and Inscrio Consular (Consular Registration), two passports dated 1923 and 1927 with
examples of these stamps, both complete. Included are stamped visas for Switzerland, Brazil and Turkey.
100-120
2150
1927 Republic, imperforate plate proofs of 1$00, 10$00 and 250$00, also 30$00 used, passport with 5$00 and
25$00 (rare), Inscrio Consular imperforate plate proof of 10$00 and issued stamp.
200-250
2151
1940 essay in black, printed together with similar Inscrio Consular essay, both unadopted. Photo. 100-120
Enrolment and Matriculation Tax (Propinas de Matrcula)
Ex 2152
2152
1890 Royal Coat of Arms, proof of the 8$330 value overprinted SPECIMEN, also 530r., 1$065 and 2$130r. used,
scarce. Photo.
150-200
2153
1896 Royal Coat of Arms, 4$165 used on Registration certificate on 100r. stamped paper for a student to attend
a school in Coimbra.
100-120
2154
- 530r., 1$063., 2$130, 4$785 values used, scarce. Barata 19, 20, 23, 29, 30.
2155
1897-1901 New Design by Manuel Diogo (designer of King Carlos 1892 postage stamps), proof on card without
value or year, 1897 530r., 1$065 and 2$130 used, 1898 530r., 1$065, 1$595, 3$190 used, 1899 530r., 1$065. 1$595,
3$190, 4$785 used, 1900 530r. and 2$660 used, not all values listed exist used. Photo.
200-250
2156
1900, imperforate proofs 530r. and 1$065, affixed to page from the records of Casa da Moeda, overprinted
SPECIMEN, also 530r., 1$065, 1$595, 3$190 and 4$785 used. Photo.
150-200
2157
1901, imperforate proofs 530r. and 1$065 overprinted SPECIMEN, affixed to page from records of Casa da Moeda,
perforated proofs 530r., 1$065, 1$595 overprinted SPECIMEN, also 530r., 1$065, 3$190, 4$785 used. Photo.
250-300
2158
1907, 24 imperforate proofs, rare. Barata 208, 211-222, 224-226, 230, 232-238. Photo.
300-350
2159
1908, 28 imperforate proofs, may be unique. Barata 239, 244-270. Photo.
400-450
100-120
30
2161
Ex 2162
Ex 2169
Ex 2180
Ex 2163
Ex 2160
Ex 2171
Ex 2173
Ex 2164
Ex 2168
Ex 2176
Ex 2177
31
Portugal: Enrolment and Matriculation Tax (Propinas de Matrcula) continued

2160
1909, 35 imperforate plate proofs (less 6$665, 10$000, 10$830, 19$435), scarce. Barata 275-310. Photo.
350-400
2161
1927 Universidades, two die proofs with value 0$07 and 0$10, on paper, printed in green and purple. It is possible
that these stamps were never issued. Photo.
150-180
2162
Health and Pension Fund (Previdncia): 1907 set of eight imperforate proofs in issued colour (Barata 1-8), die
proofs of 250r. and 1$000 in blue (unissued colour) on paper, set of eight values overprinted SPECIMEN (Barata
1-8). Photo.
200-250
Industrial Tax (Contribuio Industrial)

2163
1894 Royal Coat of Arms, die proof on chalk surfaced card of the adopted frame design but with horizontal pink
lines for the security background which was not adopted, also die proofs in black of the adopted background design,
one with pasted on coat of arms, die proofs in black and in blue on chalk surfaced card of adopted frame and
background designs with 20$000 value blanked out. A unique group. Photo.
400-500
2164
- Proof set of 27 values (the higher values can only be found in proof sets). Barata 1-27. Photo.
2165
1894-1901 Royal Coat of Arms issues, mint and used collection, incl. multiples, values to 1$000, 1900 Specimen
overprints on 2r., 10r., 100r., also three documents. (220)
200-250
2166
- Nine documents with multiple franking and higher values to 300r.
2167
- An example from each year (8), also 1896 2r. in a complete sheet (4 x 10).
2168
1900 Royal Coat of Arms, proof set of 27, fine. Barata 163-189. Photo.
2169
1907 Royal Coat of Arms, imperforate proof set of 24 values (less 2r., 30r., 50r., 800r.). Barata 328-355. Photo.
200-250
2170
1908 Royal Coat of Arms, imperforate plate proof of the 2r., also 29 mainly mint with values to 100r., and document
issued by Ecclesiastical Council as licence for a priest.
100-150
2171
1909 Royal Coat of Arms, 23 imperforate plate proofs (less 15r., 30r., 60r., 80r. and 400r.). Barata 384-411. Photo.
250-300
2172
1921 Republic, die proof on unsurfaced paper without value, and one with value (0$00 (5).
2173
- Perforated proof set of 30 values, all overprinted SPECIMEN on a variety of papers. Barata 633-661). Photo.
200-250
2174
1927 Republic, eight values to 4$00 mint, seven used to 10$00, 0$02 mint block of 25, 0$30 with label.
100-120
250-300
120-150
80-100
250-300
80-100
Interest Tax (Contribuio de Juros)

2175
Three early documents with tax noted, 1813 tax 2000r., 1872 tax 379r. (no stamps available), 1893 1% tax of 90r.
paid by 1879 40r. and 50r. stamp duty.
80-100
2176
1888 Royal Coat of Arms, die proofs with uncleared value and duty tablets, printed in black and blue-green on
glazed card (48 x 75mm.. Designed by Venancio Alves (assistant engraver 1867-94, chief engraver 1894-1915).
Photo.
200-250
2177
- Proofs of 30r. blue and 300r. brown in blocks of six, no year included in design. Photo.
150-200
2178
- Proof sheet of thirty (6 x 5) of the 70r., each overprinted SPECIMEN.
150-200
2179
- Proof sheet of two panes of thirty (6 x 5) of the 80r. and 90r. each overprinted SPECIMEN. The sheet signed
Approved CM (Casa da Moeda). August Jose Cunha was director of the Casa da Moeda (1880-1906) and was
responsible for approving all stamps. Photo on page 88.
300-400
2180
- 100r. brown 6$00 rose and 30$000 green, unused, scarce. Photo.
150-200
32
2181
2187
Ex 2191
Ex 2185
Ex 2193
Ex 2188
Ex 2194
33
Portugal: Interest Tax (Contribuio de Juros) continued

2181
1889 Royal Coat of Arms, die proof in black of a 60$000 value with year 1889 printed on card (72 x 82mm.)
indicating that new plates for each of the 32 values were envisaged each year. A key plate was subsequently prepared
for each value, onto which the year date was added in a second printing. Photo.
150-200
2182
- 10r. pair, 20r., 30r. to 60r. in pairs, 70r., 80r., 90r. pairs unused, used 300r., 600r., 800r., 1890 unused 10r. (2), 20r.
to 50r. in pairs, 1891 used 10r., 20r., 300r., 400r., 1892 used 10r., 50r., 200r., 2$000, 1893 unused 10r., 30r. pair, 60r.,
used 100r. to 400r., 700r., 800r., 1894 unused 10r., 30r. pair, 300r., 1895 used 200r. and 300r.
150-200
2183
1890 Royal Coat of Arms, 60r., 200r. and 1$000 used, also 80r., 800r., 2$000 used on document, 1893 20r., 800r.,
1$000 used.
100-120
2184
1896, a selection of all main types incl. 1901 Bill of Exchange with 100r. and 50r. (30 stamps, 1 document). As
additional security 4th. Quarter stamps were overprinted for each quarter, and subsequently overprinted down each side.
Stamps were perforated in 1898 and in 1899 quarters were disbanded.
150-200
2185
1897 Royal Coat of Arms, imperforate proof set of 33 second quarter to 90$000, values and colour differing from
those listed in Barata (386-410G). Photo.
200-250
2186
1899 Royal Coat of Arms, eighteen unused and used to 800r., 1900, seventeen unused and used to 2$000 plus
400r. used on Bill of Exchange, 1901 seventeen unused and used to 2$000. (52 stamps and document)
200-250
2187
1900 and 1901 Specimen cards, 1900 with imperforate 10r., 100r. and 1$000, 1901 with imperforate 10r., 100r.
150-200
and 1$000, each stamp overprinted SPECIMEN. Photo.n
Ex 2189
Ex 2190
2188
1907 Royal Coat of Arms, set of 32 imperforate proofs, rare. Barata 781-812. Photo.
350-400
2189
1908 Royal Coat of Arms, 32 imperforate proofs (Barata 813-844) less 70r., 80r., 90r., 200r., but with 50$000,
60$000, 70$000, 80$000, 90$000 values, unlisted and maybe unissued, also 10r. to 90r. (9), rare. Photo.
350-400
2190
1909 Royal Coat of Arms, 32 plate proofs (less 70r., 80r. and 300r.), but with extra 60$000, 70$000, 80$000 and
90$000, unlisted by Barata. Barata 846-876. Photo.
300-350
2191
Lottery Tax (Loterias): Imperforate die proofs of 7r. and 375r., first on blue, other on pink, also 81r. cut out
used. Photo.
200-250
Matches (Fsforos)
2192
1893 set of three (Barata 1-3) overprinted SPECIMEN , 1893 carmine mint (3), brown used, and brown
overprinted PHOSPHOROS IMPORTADOS, Cigarette Lighter licence 1935-69 four different licences, scarce.
120-150
2193
1912, die proof without value, two die proofs in issued colours, 1925 die proof of 0$05 value in black, two die
proofs of 0$05 in grey and in green, issued $05 in brown used. Photo.
200-250
Medical Certificates for Foreigners (Hospitaes dAlienados)

2194
1889, eight imperforate colour trials from 1$000 value. Photo.
200-250
2195
- 200r. (2) mint, 200r. and 1$000 used, 1898 document with 200r. plus British Consulate (Porto) 2s.6d, 1890
document from Spanish Consulate, Lisbon with 200r. stamp.
120-150
34
Ex 2198
2206
Ex 2203
2205
35
2196
Motoring: 1906-25 four 2 Horse Carriage licences, 1906-10 three motor vehicle licences issued by Civil Governor
of Lisbon, 1911 sale of a De Dion Bouton motor car, register of ownership of a Bayard Clement car, 1914 legal
document certifying ownership of two cars, fascinating selection.
120-150
2197
Motor Vehicle Tax (Imposto Sobre Veculos): 1975 to 2005 a range if issues and values, 1975, 1976 (4), 1977(7),
1978 (5), 1980 (5), 1981 (6), 1982 (11), 1984, 1985 (2), 1986 (5), 1987 (2), 1988, 1989 (3), 1990 (3), 1991, 1993, 1995
(2), 1997 (4), 1998 (3), 1999 (2), 2000, 2002, 2004, 2005 (2), plus legal document for part refund of 1976 licence.
150-200
2198
Municipal local tax stamps (Municipais): A collection, incl. 1920 two die proofs/colour trials without face
value or town name, four die proofs with face value 10$00 and town name (Arcos de Val de Vez), collection
of 99 different, 1936 Document with 1$15 (2) Camara do Porto revenues. Municipals are rarely seen. Photo.
600-700
Passports
2199
1834 internal passports valid for one month, 1843 taxed 40r. handstamp, valid for 30 days, 1849 taxed 40r. and
passport fee 480r., valid for 5 days, 2869 Residential Permit, taxed at 400r. handstamp.
100-120
2200
1851 passport for travel to Spain, taxed 1$000 handstamp, wonderful selection of endorsements from London,
Paris and Vigo, Spain.
70-90
2201
1883 passport for travel from Lisbon to Goa, carrying stamped to order Segurana Pblica (Police) tax of 1000r.
70-90
2202
Perfume Tax (Perfumarias): 1924 0$05 (3 mint), 0$07 used, 0$10 (4 mint), 0$20 used, 1$00 mint, 1947 1c. to
10$00 (block of six), 10$01 to 15$00, 15$01 to 20$00, 20$01 to 30$00 and 30$01 to 40$00, a scarce group.
120-150
2203
- 1928 set of twenty proofs overprinted SPECIMEN and four stamps. rare. Barata 34-53. Photo.
2204
Pharmaceutical Tax: An extraordinary collection of medicine tax stamps on packets and phials (latter items
must be handled with care as many still have original medicines inside). General revenue issues 1911 (1),
1929 (6), 1943 (3), Perfume tax (2), 1947 issue 27 boxes (4 collapsed) plus four from Angola. Absolutely
unique. (43 items)
150-200
200-250
Playing Card Tax (Cartas de Jogar)
Ex 2207
2205
1838 page from the Casa da Moeda archive with impressions of the dies for the taxes introduced by the law
of April 7th 1838. Manuscript inscriptions for the 100r., 40r. and 20r. are for Stamp Duty, 10r. is for stamp
duty on Customs documents, Credito Pblico with Royal coat of arms of D. Maria II, is to indicate the
payment of the newly introduced tax on packs of playing cards. A unique document. Photo. 600-700
2206
1868 page from the Casa da Moeda archives, depicting numbered proofs of various revenue tax stamps,
comprising numbers 1 to 6 general revenue stamps, numbers 7 to 13 are dies used to impress tax values on
stamped to order paper, incl. 60r. playing card tax, a unique and colourful item. Photo.
700-800
2207
1873 to 1896 proofs, a selection comprising 40r. with original Four of Diamonds playing card showing tax stamp,
three proofs for sealing labels. Photo.
150-200
36
Ex 2208
2218
Ex 2211
Ex 2216
Ex 2224
Ex 2210
2222
37
Portugal: Playing Card Tax (Cartas de Jogar) continued

2208
1896 to 1911, a selection of proofs, comprising 100r. with Six of Diamonds playing card showing tax stamp, 200r.
(2 slightly different sizes), five different sealing labels. Photo.
200-250
2209
1911 to 1935, a selection incl. six proofs, range of playing cards, wrappers, sealing labels, etc.
400-500
Probate (Contribuio de Registo)

2210
1921 Republic, two die proofs on unsurfaced paper, one without value, the other with 0$20. Photo. 100-120
2211
- Set of 38 proofs (less 15c.), all overprinted SPECIMEN, very rare. Barata 39-48, 50-76. Photo.
250-300
Proprietary Medicines (Especialidades Farmacuticas)

2212
A selection of documents and tax stamps, incl. 1911 advertising document from U.S.A. Dr. Ayers Salsaparrilha,
taxed outer cardboard wrapper for coffee taxed 1927, 1929 Iodine wrapper taxed, 1940s medicated soap taxed,
1947 issue of 12 values (Barata 96(2), 98,99 (2), 100-104, 106).
100-120
2213
1903 to 1947, a collection of 135 mint or used with studies of papers and perfs, later issues (1947) in sheets or part
sheets (40$-$50 sheet. 100$-200$ sheet, 100$-200$ half sheet, three documents). Barata 101,103. 150-200
2214
1913 Seated Republic, die proof without value on chalk surfaced card, 1c. to 17c. (less 1c.) imperforate set
overprinted SPECIMEN, issued stamps incl. 1c. on 1c. strip of six. (22)
120-150
2215
1914 Seated Republic, set of eight with Nacionaes, overprinted SPECIMEN. Barata 41-48.
2216
1921 Republic, set (less 0$37), of 40 perforated proofs, all overprinted SPECIMEN, scarce. Photo. 250-300
2217
- 0$22(5) mint block of forty. 15 issued stamps (various perfs) to 2$52(5), local surcharge 1$00 on 0$05(5), local
overprints on Imposto (Farmarcia Normal de Lisboa and Laboratorio Normal, rare), Imposto stamps (2) used as
Pharmaceuticals, Averbamento (Additional Note) 2c. and 7c. used, Fundo de Emigraao (Immigration Fund) 0$50
overprinted SPECIMEN, Inscrio Consular 0$50 used.
180-200
2218
Receipt (Recibo ou Quitao): 1861 De La Rue 20r. die proof, printed in black on glazed card (92 x 61mm.) dated
May 23-62. Ex Ferrari. Photo.
200-250
2219
Sanitary Inspection (Leis Sanitrias): 1906 Medical report with 100r. on 100r. Stamped paper, also on the
document are Contribuio Industrial and Imposto do Sello stamps, rare use of Sanitarias.
100-120
2220
- 1908 100r. imperforate proof, also 100r. mint (Barata 6), Farmacuticas 10r. and 50r. imperforate proofs and same
used.
100-120
100-120
Stamped Paper
2221
1661 to 1668 first period Stamped paper, introduced to pay for war with Spain and abolished in 1668, a selection
of fourteen documents, historical and scarce.
250-300
2222
Undated Archival card ex Casa da Moeda with eleven die proofs and three cut-outs for Causa Pblico (4) and
Credito Pblico, two of the die proofs are colour trials half in black and half in red, a unique and important piece.
Photo.
400-500
2223
1795 to 1866, a wide range of documents (Credito Pblico), incl. one newspaper, a wide range of handstamps, etc.
(31 items, some unused)
200-250
2224
1797 to 1805 Apolices (bonds) issued by the Real Erario (Royal Treasury), with Causa Pblica 20r. tax, a
sixteen page, Gold Medal winning exhibit, beautifully written up, incl. 26 bonds (some are extras), various
values, complete with Almeida book published in 1993 describing the series. Superb lot. Photo.
600-800
2225
1797 to 1872, a wide range of documents (Causa Pblica), incl. two newspapers of 1797, variety of taxes and stamps.
(43 items)
250-300
38
2226
2231
39
Portugal: Stamped Paper continued

2226
Ten die proofs (20r. to 4$000) for Thesouro Pblico and Crdito Pblico, in blue and black, affixed to Casa da
Moeda Archival card, unique. Photo.
250-300
2227
1845 to 1864 Thesouro Pblico, a wide range of documents with different types of Tax markings and different
rates. (30 items some unused)
250-300
2228
Six cut-outs of embossed paper for Thesouro Pblico and Crdito Pblico, affixed to Casa da Moeda Archival
card, unusual.
120-150
2229
Two Segurana Pblica die proofs of 2$00 and 6$00 values. Photo.
2230
1858 to 1910, a large bundle of Stamped paper, many with revenues, triangular Contribuio Industrial stamps,
etc. (100)
200-250
2231
1868 page from Casa da Moeda Archive with 15 die proofs for Segurana Pblica, Letres de Cambia, Angola and
Alfandegas, endorsed in pencil Approved for the Regulation of 30 June 1868 to be introduced on 1 August of the
same year, unique. Photo.
350-400
2232
1868 to 1910, Stamped paper with values inr., the part of the collection that provides the underlying research. (36
items)
200-250
100-120
Ex 2229
2233
2234
2233
1873 page from Casa da Moeda Archive with six die proofs (Segurana Pblica) of new design, 50r., 150r. (2, one
dated 1973 (Dec. 18)), 300r., 400r. and 1$000. Photo.
250-300
2234
1873 four 60r. proofs mounted on original quadrille paper ex Casa da Moeda Archive. Photo.
2235
1874 to 1883, 60r. Stamped papers (6), two on unlined paper, one having been sent through the post as a wrapper
with 10r. (2) stamps cancelled Santarem, 1877 and 1883 25 lined paper, one being pre-printed (unusual), 1883
unused single sheet and 1878 seven page document.
120-150
150-200
40
2239
2249
41

2236
1875 to 1886 Customs (Alfrandegas), three documents, 10r. (2) and 20r., also ten cut-outs on various papers, incl.
two pairs of 10r., 1886 uprated 10r. for new 20r. rate.
80-100
2237
1876 to 1878, 30r. Stamped papers (4), two on plain paper, one of which has been sent through the post with 20r.
(2) stamps cancelled Chaves, two on 25 lined paper, one unused, one sent through the post with 25r. (2) postage
stamps cancelled Villa Real.
100-120
2238
1880 two pages from Casa da Moeda Archives with Alfrandegas proofs (some dated) with values 200r. (2 dated
2/7/80), 500r. (2), 1$000, 10r., 20r., 40r. and 100r. cut square, 50r. (2, dated 6/7/80), and 120r. (2, dated 26/7/80).
400-500
2239
1880 (ca.) page ex Casa da Moeda Archive, four die proofs and fourteen cut-outs for Cauza Pblica and Imposto
do Sello, unique. Photo.
200-250
2240
1880 Passport Document (Segurana Pblica) with 1$000 handstamp and 1889 passport with 1$000 stamps, one
in black, one in red, the only recorded example in red.
120-150
2241
1880 two die proofs for Alfandegas (Customs), 40r. and 100r..
2242
80-100
Ex 2248
2242
Imposto do Sello Stamped Paper 100r. essay die proof, the design unissued but superb. Photo.
150-200
2243
1882 to 1884, 40r. Stamped papers (3), each sent through the post as wrapper, 25r. stamps, posted Regoa, Mirandella
and Villa Real, watermarks Louzaa and Prado.
100-120
2244
1885 to 1893 50r. documents, two sent by post with 25r. postage stamp cancelled Mangualde and Porto, 80r. used,
1889 and one overprinted for use in Azores (1898), scarce.
100-120
2245
1893 to 1901 Tax increased to 80r. sent by post with 25r. stamp, with various taxes, two uprated 50r. by additional
embossed 30r., examples of dual franking are rare, two 80r. documents with 1900 watermark E and D2.
150-200
2246
1894 Tax increased to 100r., with two 80r. documents uprated by 20r. embossed (examples are rare), two documents
with D1 watermark, three documents with watermark D2, three documents (one overprinted for Azores) with
watermark E.
150-200
2247
1902 to 1908, new die with year dates within the design at top, 1902 sent through the post with two postage stamps,
1902, 1903, 1904 (5), 1905 (3, incl. one for work in Angola), 1906, 1907 and 1908 Stamped papers with a range of
additional stamps, all watermark E, nice study.
200-250
2248
1902 new design 100r. die proof, with coin showing the inspiration for the Royal Coat of Arms design, also 100r.
Stamped paper unused. Photo.
150-200
2249
1907 page from Casa da Moeda Archive, showing various Die proofs for Stamped paper, 14 die proofs, 80r. for
1898 and 1890, 80r. green, 100r. brown types I and 2 for 1900, 1902-10 design, unissued 20r. brown and 50r. blue
for 1907, 100r. issued for 1907, 1908 and 1909, 1907 100r. for Rent Demands, 80r. for Poruguese India and 80r. on
white and on blue for Macau, unique. Photo.
400-500
42
2252
2256
43

2250
1909-10 transition, all 100r., 1909 watermarked F, 1910 Republic overprint (very scarce as unoverprinted stamped
paper continued to be used), 1911 late use of 1910 Monarchist stamped paper.
150-200
2251
1910 to 1986, a study of all the basic rates for Imposto do Sello Stamped paper, contained in a folder. (41 items)
300-400
2252
1912 Republic, presentation card from Casa da Moeda Archive, with two die proofs (and two cut-outs) for Portugal
Stamped paper and die proofs for each of the Colonies, Angola, Cape Verde, Guinea (both 8c. and 10c.), Macau,
Mozambique, Saint Thomas and Timor, unique. Photo.
400-500
2253
1912 to 1970s, a large bundle of Republic period Stamped paper, many values, upratings and embossed values,
many with revenues, etc. (200+)
300-400
2254
1912 Republic die proof of the 100r. with RP embossed with Arms and 10c. similar, both affixed to archival paper.
Photo.
120-150
2255
1917 to 1920s, a range of Stamped paper, many with revenues, etc. (100+)
2254
200-250
Ex 2257
Personalised Stamped To Order Paper

2256
1868 page from the Casa da Moeda Archives with proofs of dies with values 10r., 20r. (2), 30r., 60r., 100r., 200r.,
300r., 400r., 500r., 1$000 and 2$000, plus 10r. Thesouro Pblico, pencil inscription Approved for the Regulation of
30 June 1868 to be introduced on 1 August of the same year, unique. Photo.
350-400
2257
1868 proofs of the dies for S.T.O., two colour trials (unadopted) of 20r. with black border and coloured coat of
arms, proofs in adopted colours of 10r., 20r., 30r. (two on same piece of paper) and 1$000. Photo. 250-300
2258
1874-92 nine documents with various S.T.O. values, 1882 Companhia das Minas share certificate with 50r. and
200r., 1874 share certificate Sociedade Geral Agrcola with 1$000, two documents with 20r., three Bills of Lading
for different ships (illustrated) each with 15r., two documents for shipping freight with 20r..
120-150
2259
1888 Share certificate for Companhia dos Caminhos de Ferro, (railway branch line from Torres Novas to Alcanena
which was never built), with 50r..
80-100
2260
1896 new design, two die proofs, one affixed to Casa da Moeda card annotated The Coat of Arms were engraved
by Snr Alves. Venancio Pedro de Macedo Alves was chief engraver at the Casa da Moeda from 1894 to 1914. Photo
on page 44.
120-150
2261
1896 design, a range of usages on documents, 10r., 30r. and 150r. on insurance policies, 25r. on Bill of Lading, 20r.
and 5r. on Bill of Lading for wine to London, mixed S.T.O. 20r. and 55r. Imposto stamps to pay 75r. rate, 30r. on
1897 Defence bond, 100r. on rent demand of 1898. (8 items)
120-150
2262
1907 S.T.O. 20r. (2) die proofs on Casa da Moeda Archive card, four cut-outs from 1907-11, four documents 10r.
1908, 10r. 1909, 30r. 1910 and 800r. on 1910 (the stamp has been overprinted Republica (scarce).
150-200
44
Ex 2260
2268
2263
Ex 2273
2269
45
2263
Portugal: Stock Exchange Transactions: (Operaes de Balsa): 1879 proof sheetlet of nine values of unaccepted
design (and unaccepted tax), for specific use at the Stock Exchanges in Lisbon and Porto, each with manuscript
Provas. The only known example. Photo.
250-300
2264
Tax on Spirits (Bebidas): 1924 pairs of 0$40 and 0$50 mint (Barata 5, 6), 1925 Long tax stamps, four values 0$50,
2$00, 3$00 and 4$00 (scarce as stamps normally broken when bottle was opened), 1962-94 28 strips, difficult to
find.
100-120
2265
Telegrams: 1930s and 1940s, selection in an album of used Portugal general issue forms, some duplication, range
of types, a most interesting lot. (116 items)
250-300
2266
- 1930s and 1940s, selection of used telegrams from Marconi Radio & Eastern Telegraph Co., many different types,
a most interesting group. (56 items)
200-250
Tobacco Tax (Tabaco)

2267
1870s seven documents relating to Tobacco, some with tax stamps.
80-100
2268
1895 proof sheet of twenty Lisbon Customs inscribed To decide what the colours of these stamps to be. For
Approval, watermarked BFK. On 14 March 1895 these first stamps for the customs of Lisbon and Porto were printed.
Sheet signed by the Director of the Casa da Moeda, Augusto da Cunha. Unique. Photo.
300-400
2269
- Proof, sheet of twenty Porto Customs inscribed To decide what the colours of these stamps to be. For Approval,
watermarked RIVES . Sheet signed by the Director of the Casa dea Moeda, Augusto da Cunha. Unique. Photo.
300-400
2270
- Proof sheet of twenty-one Porto Customs, also three used examples. Photo on page 88.
200-250
2271
1898 to 1948, a collection of 61 stamps mint and used with varieties.
100-120
2272
1912, die proof on chalk paper without value and inscription, Sede imperforate proofs for Lisbon and Porto. Photo.
120-150
2273
- Imperforate proofs in blue without inscription, strips of six, Lisbon Delegaao da Rocha do Conde dObidos strip
of six, Lisbon Sede strip of six. Photo.
150-200
2274
1924 20% increase in duty, two die proofs, Lisbon in blue, and Porto in red, also blocks of four of issued stamps
(Barata 47, 45, 47, 44 used (2).
120-150
2275
1924 die proof on thin paper, mint block of six and one used. Barata 46.
80-100
Ex 2272
2276
Revenues: Taxes and Various

2276
1867 10r. postage stamp used as document tax on dated document, very rare. Photo.
120-150
46
2285
2277
2282
47
Portugal: Revenues: Taxes and Various continued
Ex 2281
Ex 2278
2277
1896 Contract between the Pacific Steam Navigation Company and the Portuguese Post Office for the
carriage of parcels to Portugal, Brazil, Chile and South America. Signed by the Portuguese Postmaster
Ernesto Madeira Pinto over 500r. and 1000r. revenues. An important historical document for maritime and other
postal historians. Photo.
300-400
2278
A major selection, incl. unadopted designs attributed to J.S.C. e Silva, original die proof with annotation for all
Colonies, die proofs in black and in purple of the allegorical Lion and Elephant heads to indicate the African and
Asian colonial connections, proof on unsurfaced paper of a 100r.. value for Angola. Espectculos Pblicos (Public
Show Ticket Tax) 1900 die proofs in blue and in purple, issued stamps (Barata 103), 1912 Cartazes (Bill Posting)
with pre-stamped 20r.. tax unissued, 1900 50r. (two mint, two used), 100r. (two mint. two used), Barata 1-3, 1901
50r.. mint, 100r. mint and used, Barata 4-5, and nine others. Photo.
350-400
2279
Various, generic tax stamps overprinted to identify usages, 25 mint and used values to 3$000, 40r. with overprint
inverted (unrecorded), two documents, also Stamped paper 100r. with combined Imposto do Sello and
Contribuio Industrial tax stamps, Contribuio Industrial (24) mint and used, Justica used (8), Leis Sanitrias
(1) and Farmacuticas (2).
120-150
2280
A selection, comprising Imposto do Sello proof on unsurfaced paper overprinted SPECIMEN, 32 used with values
to 20$000 and two documents, Contribuio Industrial proof on plain paper overprinted SPECIMEN (brown
colour), 21 mint and used with values to 300r., corner block of 3r. mint, 2r. with perforation variety, two documents,
Contribuio de Juros imperforate proof without value on plain paper overprinted SPECIMEN, 14 mint and used
with values to 400r., two fine documents with all three taxes on it, 1904 Stamped paper 100r. with 100r. Leis
Sanitarias rare proof without value on plain paper overprinted SPECIMEN, and 100r. mint.
300-400
2281
Various, showing employment of colours (as well as descriptive text) rather than overprints alone to differentiate
between taxes, six colour trials in pairs, all overprinted SPECIMEN. Colour trials were undertaken using a sheetlet
of six impressions, one impression for each tax. Five of the six are included here. Photo.
250-300
2282
1904 page from Casa da Moeda Archives with all six taxes shown as proofs in issued colours but without indication
of value, the taxes being Imposto, Sanitrias, Industrial, Juros, Matrculas and Justica. Photo.
250-300
2283
1905-07 selection, comprising Contribuio Industrial (18) mint and used, 1906 (22) mint and used, 1907 (20)
mint and used and document, Juros mint(8) and used (5), Justica (15) mint and used, two documents (values to
1$000), Pharmaceuticas 1905 10r. and 50r. mint, 1907 imperforate plate proofs of 10r. and 50r., used, Sanitrias
1905 used, 1907 imperforate plate proof and used.
150-200
2284
Imperforate proofs of all the taxes on the Casa da Moeda official record card, inscribed colours of the stamps for
the various taxes for the year 1906, twelve stamps on the card, very fine incl. proofs for Cape Verde and St. Thomas
& Prince Islands.
250-300
2285
1908 page from the records of the Casa da Moeda with imperforate proofs inscribed Colours of the stamps for the
various taxes for the year 1908, bearing ten imperforate proofs, interestingly two proofs are of the security
underprint, rare. Photo.
400-500
48
2289
2290
2292
2286
49
2287
Portugal: Revenues: Taxes and Various continued

2286
1909 original artists pen and ink drawing for the background design, official photographic reduction, proof on
chalk surfaced paper and two different plate proofs of background design, a unique group. Photo. 400-500
2287
1909 original artists pen and ink drawing for the frame design, official photographic reduction, proof in blue-green
on chalk surfaced paper of the frame die with blank tablet for the Tax name, a unique group. Photo. 400-500
2288
Selection with Contribuio Industrial 1909 imperforate proof of 2r., 18 mint and used to 300r., Contribuio de
Juros imperforate de Juros imperforate proof of 10$000, four mint, Justica imperforate proof 5$500, Propinas de
Matrcula imperforate proof of 530r., Pharmaceuticas 50r. mint, Sanitrias 100r. used.
100-120
2289
1910 photographic reduction of the original pen and ink drawings of frame and background (ex archive), and a
page from records of Casa da Moeda with four imperforate proofs on chalk card, of the adopted frame and security
background designs. Photo.
400-500
2290
1910 page from the records of Casa da Moeda with imperforate plate proofs for the various taxes and backgrounds.
Photo.
400-500
2291
1910 Contribuio Industrial plate proof of 2r., 39 mint and used with values to 300r., 2r. mint and used perf 15 x
14 (rare), Juros imperforate plate proof of 10$000, nine mint, 500r. and 4r. used on Bill of Exchange, Justica
imperforate proof of 5$500, 3 mint, Matrculas imperforate plate proof of 530r., Sanitas imperforate plate proof of
100r. and used on document (rare).
150-200
2292
1911 die proofs of frame and background in black, page from the records of Casa da Moeda with imperforate
proofs of eight taxes. There is no Republic overprint as the stamps were printed and archived before the declaration of
the Republic. Photo.
400-500
2293
1911, three documents in support of an application for Snr Peixoto to become a teacher. Between the three
documents there are five different taxes on three stamped papers incl. rare use of Matrculas 4$785 pair.
200-250
2294
A selection with Imposto do Sello (3)2 mint and used with values to 10$000, eight documents with values to 800r.,
Contribuio Industrial (19) mint and used with values to 300r., Juros (13) mint and used plus 700r. (2) on Bill of
Exchange, Justica (10) mint and used to 1$000, Pharmaceuticas 10r. and 50r. mint.
150-200
2295
1918 to 1921, a collection of 282 stamps and 20 documents, incl Imposto do Sello, Contribuio Industrial, Juros
(with good document), Assistencia, Averbamento and Sumptuaria (Luxury Tax) mint, study of different papers,
etc.
300-400
2296
A duplicated collection, mainly pre 1920 in a stockbook, good range, etc. (2,400)
2297
1921 selection with Contribuio Industrial (70) mainly used with some mint multiples and a document, Administrativo (30) mint and used, values to 9$00 and three documents, Assistencia (22) mint and used. 100-150
2298
1926 document for Manoel Frankling, certifying his birth certificate (Portuguese India), emigration tax (Timor
and Macau), entry and residential tax (Portugal), very unusual combination.
100-150
2299
Accumulation of documents, mostly receipts with more common revenues in mixed condition, also ephemera
without stamps, some with postal interest e.g. Advice of reception, parcel labels, etc. (100s)
200-250
2300
An accumulation of documents with Customs documents (some Spanish), Water Company documents, Maritime
insurance, etc. (few 100s)
250-300
100-120
50
Ex 2302
Ex 2301
Ex 2311
2303
Ex 2312
Ex 2304
Ex 2315
Ex 2306
Ex 2314
2313
51
Portuguese Consular Revenues

Portuguese Consular Revenues were introduced in 1870 for use only in their Brazilian Consulates. In
1902 Consular Revenues were introduced in all Portuguese Consulates throughout the world to pay
the stamp duty and taxes on documents. Consulates varied in importance depending on size and were
designated Consulate 1st, 2nd, 3rd and 4th Class Consulates and Vice-Consulates. As Consulate issues
form a homogenous grouping, they are combined in the following section.
1870
2301
50r. to 50$000 set of proofs, all overprinted PROVA. Barata no. 1-18. Photo.
350-400
2302
Used values (14) to 20$000, also 2$000 with major variety misplaced star to right of R (only recorded example),
and two local printed Consular stamps (2$000, red 2$000 blue), the only recorded examples. Photo. 150-200
1873 Vice-Consulate Issue

2303
Die proof in pink without value on thin surfaced paper. Photo.
100-150
2304
Proof set of 14 (the 150r., 200r., 250r. and 800r. not issued thus), to 50$000, all overprinted PROVA with original
envelope sent from Casa da Moeda in Lisbon. Barata 22, 23, 27, 28, 30-39. Photo.
300-350
2305
50r. in a complete proof sheet (6 x 5) from Casa da Moeda archive, all pen cancelled and endorsed at top Approvo
Cores (Approved Colours), a unique item. Photo on page 87.
300-400
2306
Proofs from sheetlets ex archive, 200r. and 250r., 1$000, 2$000 and 3$000, 450$000, imperforate and all overprinted
SPECIMEN. Photo.
200-250
2307
5$000 in a complete proof sheet (6 x 5) from Casa da Moeda archive, all pen cancelled and endorsed at top Approvo
Cores Para 1$000 a 5$000r. (Approved Colours), a unique item. Photo on page 87.
300-400
2308
50r. to 5$000 used (12), also 1880 250r., 400r. and 500r..
2309
1875 Vice-Consulate document, Certification of Marriage taxed by 250r. (2) and 1$000 stamps, needed for a Sr.
Sampaio to bring his Brazilian wife to Portugal, endorsed in Lisbon, scarce.
100-120
2310
1876 two documents, last page of an 18 page document with Brazil revenues and consulate (Power of Attorney),
Burial Certificate with 500r. and 1$000 with revenue handstamps of Portugal.
100-150
100-120
1880
2311
Proof set of eighteen, 50r. to 50$000, all overprinted PROVA with original envelope sent from Casa da Moeda in
Lisbon. Barata 41-59 excl. colour variety 47. Photo.
350-400
2312
200r. to 800r. proofs, all overprinted PROVA. Barata 44-46, 48, 49. Photo.
2313
500r. error of colour, used on document (translation of an affidavit), very rare, also two used examples. Barata 47.
Photo.
250-300
2314
Proof without value, printed in brown, also 50r. green and red, 150r. red and brown overprinted SPECIMEN.
Photo.
200-250
2315
100r. to 50$000 (17 values), imperforate and overprinted SPECIMEN mounted on original quadrille card from
the archives. Barata 42-46, 48-59. Photo.
400-500
2316
50r. to 10$000 used (14) and two documents (both affidavits), one showing defective numeral 5. Barata
41-55.
100-120
2317
Six documents bearing various stamps.
100-120
100-120
52
Portuguese Consular Revenues continued
Ex 2327
Ex 2321
Ex 2329
Ex 2322
Ex 2331
Ex 2318
1902
2318
1st and 2nd Class Consulates, complete proof set of 18 values to 50$000, Barata 60-77, also two page travel
document franked with 500r. and 1$000 stamps. Few documents exist as these stamps were only used for approximately
one year. Photo.
300-350
2319
Vice-Consulates proof set of ten values, Barata 96-105, also some used examples of 1st, 2nd, 3rd and
Vice-Consulate stamps.
150-200
1904 10
2320
1st and 2nd Class used values to 10$000 (15), Vice-Consulates used values to 5$000 (18), 3rd Class Consulates
used values to 5$000 (20) plus examples of bisected stamps on three pieces (scarce, having been employed due to
shortages in remote Consulates, only known on piece). (66)
150-200
2321
3rd Class Consulates, proof set of 16 (excl. 900r. ans 4$000 not despatched by Casa da Moeda), all overprinted
SPECIMEN. Barata 128-145. Photo.
200-250
2322
Vice-Consulates proof set of 16, all overprinted SPECIMEN. Barata 146-161. Photo.
2323
Local Republic overprints, range of different colours and styles, values to 5$000. (none known on document).
(18 with bisect). Barata 218-273.
100-120
2324
Portugal, Brazil and Madrid, 1906 three large documents with Brazil Last Will and Testament, 1909 Brazil Divorce
certificate, 1909 Madrid Last Will and Testament, each with Consular revenues and carefully researched.
150-200
2325
- 1908 two documents, one is Brazil Emigration Certificate 1st and 2nd Class 250r. (2), 1$000, other Spain Passport
with 50r., 250r., 400r. and 800r. Vice-Consulates stamps.
70-90
2326
1910 Republica Overprints, 1st and 2nd Class Consulates used to 5$000 (13 incl. two with perf. 14 x 15, very
scarce), 3rd Class to 4$000 (6, with three perf. 14 x 15), Vice-Consulates to 4$000 (5), 1912 Brazil document with
1$500 1st, 1914 Spain, two page Certification of Baptism with 500r. and 1$000 Vice-Consulates. (24 plus two
documents)
150-200
200-250
Ex 2336
53
Ex 2337
1913
2327
1st, 2nd, 3rd Class Consulates proof set of 24, all overprinted SPECIMEN, scarce. Barata 274-298. Photo.
250-300
2328
1st, 2nd, 3rd Class Consulates used with 32 values to 10$00, small and large DE, six with perf. 15 x 14 and seven
documents from Spain, Brazil, U.S.A.
150-200
2329
4th Class Consulates proof set of 24, all overprinted SPECIMEN, scarce. Barata 316-339. Photo.
2330
4th Class Consulates used values to 9$00 (17), incl. 1$00 used on watermarked lozenge paper (large DE,
unrecorded), superb 1925 document from Warsaw Consulate, 1919 Passport (complete issued in Lisbon and a Visa
for Spain.
120-150
2331
Vice-Consulates proof set of 24, all overprinted SPECIMEN, scarce. Barata 353-376. Photo.
2332
Vice-Consulates used to 5$00 (16), incl. perf. varieties (6) and on watermark lozenge paper with large DE (3),
three documents, 1921 Receipt from U.S. Vice-Consul, 1928 Passport from Suez with Visa for Belgian Congo, 1919
Passport from Spain with mixed Consul/Vice-Consul stamps.
150-200
2333
1919-23 1st Class Consulates, reprinted die proofs from original dies, produced for Lubrapax '72.
2334
- Used stamps (10), with 1924 document from Warsaw and a selection of the 1922 surcharges (16) incl. 19$00
orange, 13$00 grey and 45$00 carmine.
100-120
250-300
250-300
80-100
1922
2335
2nd Class Consulates, four imperforate proofs in issued colours on plain paper for 4c., 9c., 18c. and 45c. Ex
archives.
100-120
2336
2nd Class Consulates, series of twelve colour trials taken from the original die, some annotated by printer (e.g. for
colour), printed by using a small letterpress ex archives, unique. Photo.
500-600
2337
2nd Class and Vice-Consulates, eight proofs in issued colours taken from the original die using a small letter press,
values 1$80, 2$25, 2$70, 4$50, 5$40, 7$20, 9$00 and 13$50, all on chalk surfaced paper. Photo.
300-350
2338
2nd Class and Vice-Consulates, proof set of 31 values, all overprinted SPECIMEN. Barata 541-573 (less two colour
changes).
300-350
2339
2nd Class and Vice-Consulates, 15 values used to 9$00, two documents, 1928 Zurch Qualification Certificate and
1931 Residential Permit issued New Bedford, U.S.A.
80-100
2340
1922 Certificate of Birth, signed by the Chief Rabbi, Tangier and franked with Hebrew Jewish Court Tangier
revenue (rare), franked in Portuguese Consulate with 1922 provisional 1$00 on 2$00. A very rare and unusual item.
100-150
2341
1922 Passport from Buenos Aires with Visa for travelling within Europe, 1923-25 three Passports and a Proof of
Registration, all issued at New Bedford, Mass., all documents franked with surcharged Consulate stamps.
Interesting items of social history.
150-200
54
Ex 2342
Ex 2343
Ex 2338
2350
Portuguese Consular Revenues continued

1922
2342
1st Class Consulates, two die proofs in pale cinnamon and slate-grey, the former annotated with values. Photo.
200-250
2343
1st Class Consulates, proof set of 31 values, all overprinted SPECIMEN. Barata 506-540 (less 519, 520, 523, 515
in mainly issued colours). Believed to be the only known set. Photo.
400-500
2344
1st Class Consulates, high values used, 1$00 to 450$00 (Barata 517, 527 two, one on 1926 document, Paris, 531,
533, 538-540), a scarce lot.
150-200
2345
1st Class Consulates, used (14) to 3$60 and usages on six documents with 1925 Registration of Residence, London,
1926 United States Passport, 1925 Passport Belgian Congo, 1925 Passport Argentina, 1930 document Hamburg,
Germany, 1930 Power of Attorney Spain.
150-200
2346
1931 to 2000, a collection, incl. eight proofs on card in various colours, issued stamps to top value of 100$00 in
brown (also in red, single on document not recorded), a very good range of documents (14) with Belgian Congo,
Brazil, Turkey, Uruguay, Zaire, Switzerland, Argentina, Peru and South Africa.
300-400
2347
Documents, the balance of documents not included in exhibited material, a range from many European countries
with multiple and mixed frankings. (33 items)
150-200
2348
Passports, six passports containing various Consular stamps, Peru, Argentina (3), Venuezeula and Philippines,
also containing revenues from other countries.
100-120
Portuguese Colonies: Various

2349
Azores, Madeira and Africa: Imposto do Selo (Stamp Duty): 1867 Azores 10r. (2), 30r. (2), 60r. (3 shades), Madeira
60r. overprinted PROVA, 10r., 30r., 60r. unused, Africa 10r., 30r. and 60r. used.
100-120
2350
1911 die proofs for General Colonies, Portuguese India (100r.), Angola, Cape Verde, Mozambique, Saint Thomas
and Timor (last six for 8 centavos). Photo.
200-250
55
Azores and Madeira
Ex 2353
Ex 2352
2359
Ex 2358
Ex 2360
From 1862 to 1864 the blue revenue stamps were used in the Azores and Madeira. However in 1864
the value of the Reis differed between the two and Madeira stamps were changed to a red colour.
Around 1880 the Madeira Reis was again equal and there was no need for different stamps.
Historically, the adjacent islands were strongly linked to mainland Portugal, sharing the same postal
rates and fiscal laws, Azores comprising three administrative districts and Madeira one. The following
issues are consequently presented together in the following section.

2351
1862 King Luis I, 20r. two used and a block of four of 1885 reprinted plate proof with bar through value.
Barata 1.
100-120
2352
1864 King Luis I, two beautiful proofs for 20r. and 1000r., from the original die in blue with yellow border, status
unknown. Photo.
100-120
2353
Proofs with 20r., 50r. strip of three, 200r., 300r. strip of three, 1000r. pair all with bar through values, also 20r. to
1000r. set (five values) without bar through value, superb group. Photo.
200-250
2354
Mint examples of 20r. (2 singles and pair), 50r. (two singles and pair), 200r. and 300r. (2), scarce, used with 20r. (2),
50r. (2), 200r., 300r. and 1000r. Barata 2-6.
150-200
2355
20r. pair, 50r. pair, 200r., 300r. and 1000r. unused. Barata 2-6.
2356
50r. used on receipt (Azores 1867), 20r. on receipt (Madeira 1867). The 20r. document is the only known example of
usage in Madeira. Barata 2.
150-200
2357
1879 Royal Coat of Arms set of eight used, 20r. used on 40r. embossed stamped paper (the only recorded example),
also Madeira 1879 set of three used (Barata 57-59).
100-120
150-200
56
Ex 2371
Ex 2375
Ex 2376
2380
Ex 2381
Ex 2366
Ex 2363
Ex 2372
2374
Ex 2362
57
Azores and Madeira: Bills of Exchange (Letras de Cmbio)

2358
1862 King Luis I 1,000r. unused (Barata 5), and reprinted plate proofs (probably 1885), of 50r. strip of three, 10r.
pair, 300r., 500r. and 1,000r. all with bar through values. Photo on page 55.
200-250
2359
- 100r. imperforate plate proof in a half sheet, ex Casa da Moeda archive, with original value deleted and manuscript
inscription Processo No 2275 Lo 28-Officio de 26 Julho de 1862. Photo on page 55.
400-500
2360
- 50r. to 1000r. set on thin bluish paper, unused, scarce. Barata 1-5. Photo on page 55.
250-300
2361
- 100r., 300r., 500r. and 1000r. used (usage on documents is as yet unknown). Barata 2-5.
100-120
2362
Passport for School Registration (Senna Para Abertura de Matricular): 1880 (circa) two proof cards for each
Colony, probably intended for Stamped paper but never issued, unusual. The border design is identical to that of
the 1878 25r. postal stationery produced by Casa da Moeda. Photo.
200-250
2363
Tobacco Tax (Tabaco): 1885 proof printing of taxed wrapping labels for packs of tobacco. Black bar cancelling
coat of arms, 2r., 3r., 4r., 10r. and 20r. in issued colours. Barata 1-3, 5, 6. Photo.
150-200
2364
- 1890 40r. with 6% surcharge (Barata 11), new values 4.21r., 10.6r., 42.4r., 106r. (2) all used, and all cut-outs, 42.4r.
complete band (Barata 23)
100-120
2365
- 1912 imperforate gummed proof in strip of six without district name, similar strip but Horta (4) and Angra (2),
issued design, Azores 1027 three imperforate proofs all overprinted 20% Tabaco Estrangeiro for Angra, Horta and
Ponta Delgada (Barata 54-56), Madeira ten stamps (Barata 2, 3 block of four mint, 3 used different perfs).
150-200
2366
- 1913 proof printing/colour proofs of the wrapper tax, three values se-tenant (10c., 2.12c. and 4.24c) in lilac, blue
and red, rare. Photo.
150-200
Azores
2367
1866 King Luis I, 40r. proof strip of three in blue, also two unused and two used (shades). Barata 7. 100-120
2368
1867 Royal Coat of Arms, proofs of the three values, 10r. and 30r. with bar through value, 60r. no bar, three values
unused, used 10r., 30r. (3) and 60r. (3), shades.
100-120
2369
- 40r. used on Certificate of Baptism, very rare usage. Barata 7.
2370
1868 Royal Coat of Arms, imperforate plate proofs on lined paper ex Casa da Moeda archive, 10r., 100r. and
1000R, also 30r. and 60r. mint blocks of four, used 50r. to 2000r., 1872 Affidavit with 60r.
150-200
2371
- Complete set of 33 imperforate, some of which could be proofs, a rare set. Barata 11-33. Photo.
2372
- Five miniature sheets of multi-values (composite plate proofs), six stamps perf. sheet, with values from 10r. to
9000r., black lines over one value perf. stamp. Photo.
300-350
2373
- Mint values with 10r. (three singles and a pair), 20r. (two singles and a pair), 30r. (single, pair and strip of four),
50r. pair, 100r, a scarce selection, also used 30r. to 1000r. (15). (34)
100-120
2374
1868 Duplicate Certificate of marriage and baptism (with English translation attached by U.S. Consul in Fayal),
dated February 1868 and franked by 30r. pair, scarce. Barata 9. Photo.
150-200
2375
1873 Royal Coat of Arms, complete set of 24 proofs, all overprinted PROVA (large) with original envelope sent
out with stamps. Barata 34-57. Photo.
300-350
2376
- Proofs of four values 100r., 200r., 300r. and 500r. overprinted PROVA (small), also two proofs on original lined
archival paper 100r., 1000r. with no overprint. Barata 40-42, 44, 40, 49. Photo.
100-120
2377
- Imperforate proofs of the 700r., 900r., 1000r., 2000r. and 3000r. overprinted PROVA, also 300r., 400r., 600r. and
800r. used.
100-120
2378
- Mint values (14) 10r. to 900r. (less 100r.) Barata 34-48 and used (19) 20r. to 5000r. (33)
120-150
250-300
150-200
58
Ex 2386
2379
Ex 2389
Ex 2392
Ex 2393
Ex 2397
Ex 2401
Ex 2402
Ex 2403
Ex 2388
Ex 2391
Ex 2396
Ex 2394
Ex 2395
Ex 2400
Ex 2387
59
Azores: Stamp Duty (Imposto do Selo, Estampilhas Fiscais) continued

2379
1873 Royal Coat of Arms, 300r. used on 60r. stamped paper of Portugal, overprinted for use in Azores, dated
1878. Few examples of overprinted stamped paper are recorded. Photo.
100-120
2380
- 60r. overprinted AZORES, surcharged 80, the only known example, with manuscript date 17 June 1874. Status
unknown but probably privately produced in the Islands. Barata listed as 57A. Photo on page 56.
150-200
2381
1879 Royal Coat of Arms, value in words, six proofs overprinted PROVA (small), 10r. to 60r. Barata 58, 60-64.
Photo on page 56.
100-120
2382
- 10r. to 80r. proofs (8), affixed on typical lined paper from Casa da Moeda. Barata 58-65.
150-200
2383
- Six proofs overprinted PROVA (large), 10r. to 60r. (damaged). Barata 58, 60-64.
100-120
2384
- Two sets used, plus three documents, all on stamped paper with 10r., 60r. and 10r. and 60r. stamps attached.
100-120
2385
1897 Royal Coat of Arms, imperforate proof without values in blue on white paper, also issued stamps 15r., 30r.,
80r. and 500r. Barata 93, 95, 100, 105.
120-150
2386
1898 Royal Coat of Arms, proof of frame on white paper in blue, die proof of unadopted final design (1.SEM
instead of 1 SEM), on white card, and four value used. Photo.
150-200
2387
1899 proofs (2) of an unadopted engraving with the date in the design on chalk surfaced and unsurfaced papers,
also four used values. Barata 186, 193-195. Photo.
150-200
2388
1907 imperforate large part set of 24. Barata 530-536, 539-541, 544-557. Photo.
180-200
2389
1909 imperforate proof set less 10r., 40r., 50r. and 75r. (24). Barata 589-591, 594, 596-615. Photo.
120-150
2390
1921 Passport (complete), with three Administrativo stamps and Imposto 6$00, scarce.
100-120
2391
Court Fee (Justica): 1907 imperforate proof set less 10r. (12). Barata 66, 68-78. Photo.
100-120
2392
- 1908 imperforate proof set less 5r. (12). Barata 80-91. Photo.
100-120
2393
- 1909 imperforate proof set of 12 (less 300r.). Barata 92-95, 97-104. Photo.
100-120
2394
Industrial Tax (Contribuio Industrial): 1899 proof set of 27 values, not handstamped, scarce. Barata 12-27.
Photo.
200-250
2395
- 1900 proof set of 27 values, scarce. Barata 28-54. Photo.
200-250
2396
- 1907 imperforate proof set of 27 (less 600r.). Barata 328-344, 346-355. Photo.
180-200
2397
- 1909 imperforate proofs 20r. to 20$000 less 30r. (23). Barata 388, 390-411. Photo.
120-150
2398
Medical Certificate for Foreigners (Hospitaes D'Alienados): 1898 Passport on 3$000 stamped paper for travel
120-150
to U.S.A., franked by 18$000 (6 x 3$000) and 1$000 Alienados, rare. Barata 5.
2399
Sanitary Inspection (Leis Sanitrias): Imperforate proofs of 1907, 1908 and 1909 Barata 5-7, also Especialidades
Farmacuticas (Proprietary Medicines) imperforate proofs 1907 (2), 1908 (2), 1909 (2), Barata 11-166.
100-120
2400
Tuition Fees (Propinas de Matrcula): 1907 imperforate proofs (17) 530r. to 20$830, scarce. Photo.
150-180
2401
- 1908 imperforate proofs (27) set less 530r., 1$065, 1$595, 1$735 and 4$00. Barata 189-196, 198-216. Photo.
150-200
2402
- 1909 imperforate proof set, this set has 42 values of which 26 are here (incl. the top two values), also ten without
Azores overprint thus leaving six values missing. Photo.
200-250
2403
1910, thirty-seven values, all overprinted SPECIMEN. These the only examples ever seen and possibly unique, it
being doubtful that they were issued. Photo.
300-350
60
Ex 2414
Ex 2410
2417
Ex 2412
2420
Ex 2409
61
Azores continued
2404
Visa: 1921 visa for a year, issued by American Consulate, bearing $2 (2) and $5 American Consular Service/Fee
stamps, also taxed Boarding Pass valid for a year, to authorise embarkation.
70-90
2405
Various, 1867 to 1911, a selection of Monarchy documents (12) incl. scarce 1867 with Dom Luis I 40r. Barata 7.
120-150
2406
- A collection from 1897 to 1927 in an album, incl. mint and used with a good spread of periods and taxes (1889
Mental Hospital, Barata 3), etc. (100s)
200-250
2407
- Republic period documents (12), a wide range incl. a number on stamped paper (difficult to find). 150-200
Madeira
2408
1864 King Luis I, 40r. plate proof with bar through value (Barata 6), 1867 Carlos Wiener design set of three proofs
from Archive (Weiner issue written under each stamp), set unused and used 10r., 30r. and 60r. (2) Barata 7-9.
150-200
2409
- 50r. overprinted PROVA (status unknown), 20r., 50r. unused, set of five used (Barata 1-5), also plate proofs with
bar through value (probably post issue), 20r., 50r. pair, 200r. pair and 300r. pair. Photo.
200-250
2410
- 50r. (Barata 3 of Azores) used on document, a receipt for 70,000r. rent for a house, used Funchal, Madeira in
1867. Believed to be the only recorded used example. Photo.
120-150
2411
1866 receipt on 40r. stamped paper, embossed at top XL THESOURO PBLICO $) superb watermark of 1866.
The only recorded example of Stamped paper used in Funchal, Madeira.
120-150
2412
1868 Royal Coat of Arms, five miniature sheets of multi-value (composite plate proofs), six stamps per sheet with
values from 10r. to 9000r., black lines over one value per stamp. Photo.
250-300
2413
- Imperforate plate proofs on lined backing paper ex Casa da Moeda archive, 10r., 100r. and 1000r., also 1869
Receipt for rent payment.
150-200
2414
1868 Arms of the King imperforate proofs in red with thick yellowish gum, 100r. (2) to 1000r. Barata 15-19, 24.
(8). Photo.
150-180
2415
- 50r., 200r. and 300r. used, 1868 receipt document with 20r. stamp. One of only two recorded documents from this
issue.
100-120
2416
- 200r., 300r., 400r., 500r. and 1000r. used (Barata 16-19, 24), Africa 100r., 200r., 400r., 800r. and 2000r. (Barata 1518, 20).
80-100
2417
- 200r., also Africa 400r. both with variety EEIS for REIS, used, rare. Photo.
2418
- A used selection (21) values to 500r., five documents (documents difficult to find), 1871 (5) receipts for rent of
a house with different stamps 20r., 30r. (2), 50r. (2), 100r.
150-200
2419
1873 Royal Coat of Arms, imperforate proof set of 16 values to 2000r. (less 600r.), all overprinted PROVA (Barata
33-43, 45-49), plus six values used to 500r., also a piece being a combination of Madeira and mainland Portugal
used in Madeira.
180-200
2420
- 10r. (2) used on 60r. stamped paper of Portugal, overprinted for use in Madeira, dated 1875. One of only two
recorded. Photo.
120-150
2421
- Various mint and used with values to 700r. (29), some showing flaws, four documents mainly receipts plus three
stamps from 1880 Value in Words.
80-100
2422
1879 document dated 1877 from Emreza Insulana de Navegacao (engraved ship), Bill of lading for pipes of port
franked 60r. and companion document with 60r. from 1880 Value in Words (dated 3 July 1880) paying Customs
Duty for 4 pipes and 7 half pipes of port.
150-200
150-200
62
2429
Ex 2428
Ex 2426
Ex 2437
Ex 2433
Ex 2439
Ex 2434
Ex 2435
Ex 2431
63
Madeira: Stamp Duty (Imposto do Selo, Estampilhas Fiscais) continued

2423
1880 Royal Coat of Arms, Value in Words, 20r. (Barata 60) used on receipt for 9 standard barrels and 6 small
barrels of wine, early usage of period when the currency was little different.
80-100
2424
Passports: Passport for father and two daughters (taxed with 1$000 handstamp, rare), 1919 passport for a mother,
father and two children, 1919 passport for mother, father and three children, all for travel to Brazil. 100-120
2425
- 1923 passport/Consular document, authorising emigration to New Bedford, U.S.A., taxed Portugal, Great Britain
K.G.V 1s. Consular, $9 American Consulate stamp.
70-90
General Issues for African Colonies

The following 18 lots present the common designs produced for use throughout the Portuguese
African Colonies

2426
1864 King Luis I, proofs in strips of three of the 20r. and 200r. with bar through value, also singles proofs of the
50r., 200r., 300r., 1000r., and three used examples. (13) Photo.
150-200
2427
- 20r., 200r. and 1000r. used. Barata 1, 3, 5.
2428
1867 Royal Coat of Arms, proofs of the 10r. (pair), 30r. (pair), 60r. (pair and strip of three) all with bar through
values, also used examples of the 30r. (3), 60r. (4). Photo.
150-200
2429
1868 Royal Coat of Arms, proof page with twenty-three values from 10r. to 9000r., ex Casa da Moeda, Lisbon,
manuscript endorsement Ultramar (Overseas), most attractive. Photo.
700-800
2430
100-120
Ex 2432
2430
- 50r. pair one with 5 in 50 inverted, unused, rare. Photo.
2431
- Miniature proof sheetlets (5) multi-value, imperforate die reprints on wove paper, all with bars through value.
Values printed from 10r. to 9000r. Photo.
300-400
2432
- A small specialised collection with proofs of 100r. and 1000r. (without bar), similar but with bars, 100r. proof on
thick card. Issued stamps block of ten 200r. with gutter strip between (unused), values to 2000r. mint or unused
(11), used to 1000r. (11), 1000r. with partial doubling of 1000r. proving value printed in two operations (unique?),
also two documents, 1880 Bill of Exchange with 1000r., 1886 Affidavit with mixed issues. Photo.
300-400
2433
1876 Royal Coat of Arms, imperforate proofs of 40r., 400r., 800r. and 2000r., all overprinted PROVA (Barata 36,
41, 42, 44), also used 30r., 60r., 100r., 400r. and 1000r. Photo.
100-120
2434
- Proofs, complete set of twenty-four values, 10r. to 9000r. all overprinted small PROVA. Barata 35-56. Photo.
400-500
2435
- Proofs (8) values to 1000r., overprinted PROVA large type, (complete set may not have been issued with large
Prova type). Photo.
180-200
2436
- A specialised collection, incl. mint or unused (11), used (10), documents (2), also left and right half panes of 100r.
and 200r., 400r. block of 35 (half pane) mint.
150-200
150-200
64
Ex 2440
Ex 2438
2443
2441
Ex 2442
Ex 2446
Ex 2444
2447
65
General Issues for African Colonies continued

2437
Interest Tax (Contribuio de Juros): 1917 Colonial Heads, twelve different perforated colour trials. Photo on
page 62.
150-200
2438
Medicine tax (Medicamentos): 1910 two imperforate proofs, mint and used Ultramar (used damaged as
normal), also 1942 Pharmaceutical tax, seven imperforate proofs affixed to Archive card as colour trials. Photo.
150-200
2439
- Twelve different perforated colour trials, also an imperforate proof on chalky paper. Photo on page 62.
180-200
2440
Police Tax (Imposto de Polcia): Twelve different perforated colour trials. These revenue stamps were never used.
Photo.
150-200
2441
1917 Colonial Head issue, imperforate proofs (6), mounted on card (203 x 153mm.) from archives of Casa
da Moeda, with Contribuio Industrial and Imposto do Selo with manuscript annotations for colours, etc.
Unique. Photo.
500-600
2442
- Imperforate proofs for Contribuico Industrial (5), Medicamentos (6), Imposto de Policia (4) and Degima de Juros
(7), different papers and colours. Photo.
250-300
2443
- Imperforate proofs in various colours, comprising Degima de Juros (Interest Tax, 5), Medicamentos (Medicine
Tax, 6) and Imposto de Policia (Police Tax, 6). Photo.
200-250
2444
- Imperforate colour trials, six different taxes in miniature sheets (3) of six in grey, red, blue, part sheetlets (four
stamps), in mauve and brown. Photo.
400-500
2445
- A detailed study of this issue with different perforations, papers, values to 100$00 used, small piece with 480$00
tax, incl. scarce 100$00 (4, Barata 140), etc. (135)
300-400
2446
1972 (ca.) die proofs taken from original dies, distinguishable by square bracket border lines. Printed in near original
colours, seven different dies from four different taxes. An important record of the dies that exist in Casa da Moeda.
Photo.
120-150
Angola
2447
Stamp Duty (Imposto do Selo, Estampilha Fiscal): 1878 imperforate proofs of the 10r., 100r. and 1000r., afixed
to piece of Casa da Moeda archive paper. Photo.
100-120
2448
- Mint and used selection with values to 5$000, and three documents dated 1890, 1902 and 1904. Barata 1-21.
100-120
2449
- 1905 Royal Coat of Arms used to 9$000 (30) plus two documents 1918 and 1920, bearing 3$000 and 4$000
respectively, 1917 King Manuel overprint mint and used (2), Judicial manuscripts 20r., 50r., 100r., 500r. and 700r.
(Barata 2, 6, 8, 9), 1912 Sello Re overprint mint and used. (18)
200-250
2450
- 1932-39 Estampilha fiscal overprints on stamps (33) and on 16 documents, many with unrecorded overprints
(11 stamps affixed are not recorded in Barata), a rare group.
200-250
2451
- 1941 to 1978, a selection with 1941 (18) used to 40$00 and four documents, 1954 (21) to 400$00 (Barata 221),
and six documents, 6$00 on 10$00 used, 1968 mint (10) and one used, etc. (5)
150-180
2452
Bills of Exchange 1902 to 1969 selection with Angola overprints. (14 items)
2453
Charity Tax (Assistncia): 1929 to 1965, a collection, with 1929 (9) plus document, 1939 proof/colour trial in
purple, used (10) plus document, 1955-65 (33) mint or used incl. surcharges, documents (30) with various stamps
affixed.
120-150
2454
Industrial Tax (Contribuio Industrial): 1899 use of Postage stamps, set used (Barata 1-13), plus unused 2r.,
5r., 20r., 50r., 80r. and 300r., scarce.
150-200
2455
- 1899 (Barata 14 onwards), 2r. to 400r. (14), used to 3$000 (Barata 36), Republica overprints used to 200r., 1910
Affidavit, 1926 70c. (revalued to 80c.) Stamped paper with 4$000 Republica overprint and 5$000. (2)
150-200
100-120
66
Ex 2462
Ex 2458
2472
2470
Ex 2473
2476
2475
67
General Issues for African Colonies continued

2456
Passports: 1871 Passport stamped with 100r. Africa stamp duty in green, very early usage.
80-100
2457
- 1924 passport with 5$00 (2) Escudo General issue colonial revenues.
2458
- 1930-35 32 page passport, issued to a German national, incl. 1931-34 residency in Angola, bearing number of
high value African General issues of 1917 and Angola, also photos.
100-120
2459
Settlement Tax (Povoamento): 1962 to 1972, a selection with 1962 set of ten (Barata 1-10), plus four documents,
1965 set of five imperforate proofs on signed paper, eleven stamps and four documents, 1950 Especialidades
Farmacuticas used (Barata 11), scarce group.
150-200
2460
1898 to 1911, eleven Stamped paper documents, some with better adhesives attached.
100-120
2461
- 1906 to 1957, eight different Stamped papers, incl. four types not recorded.
120-150
70-90
Cape Verde
2462
Stamp Duty: 1878 Royal Coat of Arms, 10r., 100r. and 1$000 imperforate proofs stuck on lined paper, ex archive,
10r. to 1$000 (2) proofs overprinted PROVA. Barata 1-6, 8, 9, 11, 12, 15, 17. Photo.
150-200
2463
- 20r. part sheet (5 x 4), printed on reverse with additional value, unusual.
2464
Charity Tax (Assistncia): 1948 set mint and odd used, document, 1967 selection (9) of 1967 Medicine Tax
overprinted, with four covers.
80-100
2465
1922 to 1941, five Stamped papers (2 types) with additional frankings.
2466
Various, a collection from 1878 to 1945 collection, incl. good range of Republica overprints, War Tax surcharges,
etc. (100 stamps and 8 other items)
100-120
150-200
100-120
Macau and Timor

Macau and Timor are listed together as historically the Portuguese Governor administered both
territories and some General issues were valid in both territories.
2467
1879 60r. document from the Governor of Macau and Timor, bearing 60r. Imposto do Sello stamp.
The earliest recorded document. Photo on inside back cover.
200-250
2468
Stamp Duty: 1895 New Currency surcharges, eight values mint or used (2a. on 10r. to 1$25 on 800r.), also two
receipt documents dated 1894 and 1897 (proves issue date was late 1894).
200-250
2469
- New Currency surcharges used in Timor, 2a., 3a., 5a., 9a. and 13a., also 1901 (circa) General revenue issues,
twelve unused values to 1$000 with 50r. block of four, etc. (19)
150-200
2470
Taxa de Guerra (War Tax): 1919 9a. and 11a. imperforate proofs, a few minor imperfections. Photo. 80-100
2471
1917 Macau postage stamps used as revenues, affidavit on 19a. stamped paper, bearing 2a. (2, very scarce usage)
and Timor postage stamps overprinted Taxa de Guerra 1919 2 on a. mint and used, 9 on a. mint. Barata 5
and 6.
100-120
Macau
2472
1878 Royal Coat of Arms, imperforate proofs of the 10r., 100r. and 1$000 mounted on original card (132 x 82mm.)
ex Casa da Moeda archive, rare. Photo.
250-300
2473
- 20r. to 8$000 set (less 10r., 80r. and 9$000), all overprinted PROVA, rare. Photo.
500-600
2474
- Selection from 10r. to 1$000, also 20r. and 60r. used in Timor (very scarce) in 1888. (15)
100-150
2475
1889, unissued design by Bradbury Wilkinson, 50r. orange and 200r. green in perforated sheets of twelve,
fourteen singles 20r. to 1000r. in various colours, two perforated, unusual and scarce. Photo.
350-400
68
Macau: Stamp Duty (Imposto do Selo, Estampilhas Fiscais) continued
Ex 2477
2480
2476
1895 New Currency, $4.69a, $6.25a, and $14.06a, all in corner blocks of nine, all overprinted SPECIMEN, rare
exhibition pieces. Photo on page 66.
800-1,000
2477
- Complete set of twenty-five values, all overprinted SPECIMEN, all marginal, fine and rare. Photo. 700-800
2478
- Eleven values unused or used to 78a, also Timor same ten values to $3.13a, all used. (21)
2479
1905 Royal Coat of Arms, ten used to 100r., also two documents, a 1910 Affidavit on stamped pape and 1912
Gaming Licence for gambling game Fan-Tam.
100-150
2480
1910, imperforate die proof of design and security background, printed in brown on chalk surfaced card mounted
in frame (83 x 56mm.). Photo.
100-150
2481
1910 to 1912, a specialised collection, mainly on documents, incl. 1912 Affidavit, 1912 Receipt, 1913 Death
Certificate, also two receipts during World War I to Censor Dept. dated 1916 and 1917, 1914-20 five receipts, different overprint types, etc. (15 stamps, 10 documents)
150-200
2482
1917 Colonial Head, imperforate proof on chalk paper, set of perf. 12 colour trials on chalk surfaced paper also
three imperforate on thin plain paper. (16). Photo.
400-500
2483
- Six stamps to 2p. and three Affidavits, all carrying uprating small handstamps, with values to 2p., also Timor
receipt and Certificate of Residence with same stamps used.
250-300
2484
- Range of values on three documents (Building Licences) dated 1937, 1941 and 1942, incl. 20p. (2) and 40p. (Barata
245, 246), scarce on documents.
100-150
2485
1920, Postage stamps overprinted IMPOSTO DO SELO, 1a. on 18a. on 20r. single plus two on 1921 receipt
(Barata 250), 1a. on 18a. on 300r. (2, Barata 251), 2a. on 18a. on 150r. (2) plus single (Barata 254) on 1920 receipt.
150-200
2486
- 5a. on 18a. on 50r. (5, four on invoice), 1a. on 18a. on 300r. with postal cancellation. Barata 251, 257. Photo.
200-250
2487
1920, Postage stamps overprinted IMPOSTO DO SELO, 2a. on 18a. on 50r. blue, a fine unused example
of this rarest of all surcharges. Barata 252. Photo.
500-600
2488
- 1920 Receipt with 2a. on 18a. on 75r., 1923 receipt with 20a. on 6a. on 200r. Barata 253, 261.
100-120
120-150
69
Ex 2482
2493
2494
Ex 2486
2489
- 5a. on 18a. on 20r. (3, one is on receipt), 2a. on 18a. on 75r. (4, two are on expense account, 2a. on 18a. on 300r.
(3, one on receipt). Barata 253, 255, 256.
200-250
2490
1920, Postage stamps overprinted IMPOSTO DO SELLO, 1a. on 6a. on 15r., 2a. on 6a. on 100r. perf. 11, (3,
one on 1921 receipt), 2a. on 6a. on 100r. perf. 13 (2), 20a. on 6a. on 200r. on 1922 receipt. Barata 258, 260, 261.
150-200
2491
- 2a. on 6a. on 80r. perf. 11, 20a. on 6a. on 200r. (4, one on 1923 Marriage Certificate). Barata 259, 261.
150-200
2492
1922 and 1944 Provisional Surcharges (produced due to shortages of stock), 2a. on 40r. and 3a. on 30r., 20a. on 40r.
(2) on Work Permit, $5 on 3$00 on Receipt (the latter unrecorded), scarce.
100-150
2493
1928-30 Surcharges, 5a. on 2a. (2, one on 1926 receipt), 5a. on 4p. mint, 10a. on 18a., 5a. on 11a. (2) War Tax,
5a. on 11a. War Tax with inverted overprint on a surrendered used Kwong Yuen Bank note (unique). Photo.
200-250
2494
1928 5a. on 2a. on Kwong Yuen Banknote paper, damaged but repaired by archival tape, very rare. Barata 263.
Photo.
100-120
2495
1937 to 1968, Head of the Republic issues, a specialised collection, incl. two proofs without value in red and blue,
local printings and surcharges, twenty-one documents for various usages, 1942 surcharges with pair of 40a. on 1p.
on document, 10a. on 20a. (2) Estampilha on document, Estampilha Charity tax 5a. and 10a. (2), 10a. on document,
etc.
500-600
70
Ex 2508
Ex 2509
Ex 2510
2496
Ex 2498
2515
2503
71
Macau: Charity Tax (Assistncia)

2496
1930 5a. local issue pair, variety imperforate between, strip of three imperforate vertically, two used on 1940
stamped paper with later values, a rare selection. Photo.
250-300
2497
1942 selection printed in Hong Kong (these stamps have a secret mark identifying them and are not recorded in
Barata), comprising 20a. used, 5a. used on 1942 document, 5a. and 15a. used on 1943 stamped paper, 10a. used,
and 10a. overprinted Estampilha Fiscal used, 10a. used on 1944 receipt, 20a. used on 30a. stamped paper, a very
scarce selection.
300-400
2498
1947 printed in Macau, 5a. used, 10a. pair with triple perforations between, 15a. block of six, 50a. block of four
without vertical perforations, 50a. vertical strip of five missing horizontal perforations, 20a. used on 80a. stamped
paper. Photo.
200-250
2499
1952 colour changes, with 1956 document bearing 50a. (6), 10a. (3) paying welfare tax on 11,620 tonnes of
potatoes, mint and used with major perforation varieties incl. 1p. imperforate block of four, 20p. block of eighteen
partially imperforate. (32 stamps 1 document)
300-400
2500
1958 and 1961, selection with mint blocks, incl. perforation varieties, also two documents. (62 stamps, 2
documents)
100-120
2501
1974 and 1982 surcharges, selection of mint and used, incl. usages on documents, 10a. on 15a. block of four with
overprint inverted, etc. (15 stamps, 7 documents)
100-120

2502
1898 overprints on postage stamps, 20r. lilac unused, 2 . and 10r. used, 20r. (2 on piece), 50r. unused, r. unused
(unlisted) and 1a. unused, scarce. Barata 1, 2, 4, 4b, 4d.
200-250
2503
1899 Royal Coat of Arms, imperforate proof without value on chalk surfaced card, printed in brown with grey
security background instead of the issued yellow. Photo.
100-150
2504
- a. to 16a. mint (twelve values), a., 1a. and 9a. used, also 1901 Affidavit with additional 5a.
2505
1907 Royal Coat of Arms, mint to 60r. (6), used to 40r. (4), also three documents (two stamped with additional
stamps) dated 1907, 1910. (2)
150-200
2506
1912 REPUBLICA Overprints, fifteen values to 200r. used, 40r. used on Fire Certificate, 20r. (2) on Property Tax
document, 5r. and 20r. on 19a. stamped paper.
60-80
2507
1914 Surcharges, with 3a. on 30r., 10a. on 60r., 10a. on 70r., 10a. on 80r., 50a. on 300r., 3a. on 6a. on 30r., 10a. on
11a. on 50r., two page 1935 stamped paper document with 10a. on 18a. on 80r., and 1934 local stamped paper with
10a. on 13a. on 60r. (2, unrecorded). Barata 103, 104, 109-11, 112, 114.
200-250
2508
1917 Colonial Head, perforated colour trials (7) on gummed chalk surfaced paper and three imperforate on thin
plain paper. Photo.
200-250
2509
- Imperforate proofs (13), one on enamel paper, six on chalk surfaced paper and six on thin plain paper, various
colours. Photo.
400-500
2510
- Perforated 14-15 colour trials (12) in different colours, most attractive. Photo.
2511
1920 postage stamps overprinted CONTRIBUIO INDUSTRIAL, 1a. on 50r. perf. 11 (2) and one perf. 13
on 1923 Agreement and on 1925 stamped paper, 1a. on 18a. on 2r. on 1926 Affidavit, 3a. on 4a. on 18a. on 2r.
on 1935 stamped paper, 4a. on 18a. on 2r. perf. 12 and perf. 13. Barata 146, 148, 149.
100-150
2512
1932 ESTAMPILHA FISCAL overprints, collection of these temporary surcharges, incl. 2a. on 4p. mint imprint
pair, a number unrecorded with 1a. on 3a. on 16a. on Medicamentos (only recorded example), six documents to
1947 with various surcharges, 5a. on Foo Hang Bank of Macau banknote, rare, etc. (13 stamps, seven documents)
250-300
2513
Various: Contribuio Industrial (Industrial Tax), Imposto do Sello (Stamp Duty) and Estamphila Fiscal mixed
usage on three documents, comprising 1915 superb Fire Insurance certificate issued in Japan through agents in
Hong Kong, 1918 Power of Attorney and 1916 stamped paper.
200-250
80-100
250-300
72
Macau continued
2514
Imposto do Sello (Stamp Duty) and Contribuio Industrial stamps (14) and documents (10) with receipts,
insurance and local overprinted stamped paper.
150-200
2515
1920 Witnessed reference document from Italian Consulate in Shanghai to Italian Consulate in Hong Kong, and
thence to Macau Consulate in Hong Kong before being finally legalised in Macau. Tax in Macau part paid by 2a.
on 18a. on 75r. (2), an amazing item. Photo on page 70.
250-300
2516
1922 Portuguese Consulate in Hong Kong using Macau revenues to confirm baptism in 1903, and legalisation of
the certificate in Macau with additional tax. An important document.
100-150
2517
1968 to 1887, a selection of documents (6), seven unused Bills of Exchange all with different values, 1968 to $10,00
(ten values), document with Assistncia and general issues, 1975 $1,00 to $40,00 (eight values), for use in the
Economic Zone.
80-100
Mozambique
2518
2519
2518
1876 Royal Coat of Arms 60r. used on 1878 stamped paper of Portugal, overprinted for use in Mozambique.
The only recorded example of overprinted paper. Photo.
120-150
2519
1878, Africa issue of 1876 overprinted MOAMBIQUE, 10r., 20r. and 30r. used (Barata 1-3, listed cheaply but
in fact are very rare), 1878 10r., 100r. and 1$000 imperforate proofs affixed to Casa da Moeda archive piece. Photo.
150-200
2520
- 10r. to 2$000 set, imperforate proofs overprinted PROVA. It is believed that these were the only values distributed.
Photo.
150-200
2521
- Mint and used collection (78), incl. values with $ (Barata 38, 39), plate flaws, six receipts with various values,
sheets of 30 stamps for 20r., 30r., 50r. and 100r. Barata 14, 15, 17, 20.
100-120
2522
- 10r., 20r. and 30r., the only examples seen. Barata 1-3 (misleading regarding true rarity). Photo.
2523
1905 Royal Coat of Arms, issues mint (95, with multiples) and used (18, with values to 7$000), two Bills of
Exchange (1904 and 1914), and a 1908 cheque.
100-120
2524
1912 REPUBLICA overprints, with used to 5$000 (19), and 100r. used on 10c. Stamped paper document, local
overprinted 30r. strip of five, 30r. mint and two documents (1929) with two 400r., 1929 with 1$000. 80-100
100-120
2520
2522
73
2527
2525
1912, Contribuio Industrial Stamps Overprinted, 10r. (Barata 121), 10r. on 2r. (Barata 122), 10r. on 5r. (Barata
123), 50r. on 40r. (Bararta 125), 80r. on 30r. (unrecorded), 5r. Republica (Barata 127), 20r. Imposto Republica
(unrecorded), a scarce group.
100-120
2526
1924 Republic, Local Issue, used to 1$00 (20) and three documents, one dated 1923 (July 27) which predates
catalogue issue date, Colony issues on four documents incl. passport, 1939 new design values to 40$00 (25), 1957
surcharges 1$00 on 70$00 and 6$00 on 80$00 and six receipts each with mixed War Tax 1$00 and 2$00 plus
surcharges 10c. on 70c., 10c. on 80c., 10c. on 9$00, 10c. on 15$00, 10c. on 30$00 (two of each).
100-120
2527
1929, Contribuio Industrial Stamps Overprinted, selection, all on piece, 20$00 on 30r., 30$ on 40r. (plus 6$00
Republica overprint). 40$00 on 50r. plus 100$00 on 400r. dated 1929. rare. Photo.
200-250
2528
Charity Tax (Assistncia): 1942 Charity 50c. (single plus 2 on document), 1943 Pelican used (16), with unrecorded
perf. varieties, 1952 Pelican mint and used (12), 1963 20$00 green (unrecorded) and twelve documents. Barata 1,
2-10, 14-18.
100-120
2529
- 1964 mint (2) and used (8, one on document), plus Postal Tax 1979 50r. mint block of four, used, 1965 Postal Tax
20c. to 20$00 (mint block of four), three documents with combinations of Pblica and Postal Tax.
80-100

2530
1898 2r. on 2r. (Barata 1, single and postally cancelled block of eight), 5r. mint and used and pair postally used,
10r. mint and used, 20r. with Industrial inverted used, 50r. used, 80r. mint and postally used, 100r. on 150r. used
and postally used, and inverted overprinted (damaged), 200r. mint and used, 300r. mint and used, 400r. on 300r.
postally used, 500r. on 200r. mint, 1$000 on 50r. used. Barata 1-17.
250-300
2531
- 10r. (3) used with 1899 5r. and Stamp Duty 1878 20r. on 1899 document, very scarce usage. Photo on page 74.
120-150
2532
1899 Royal Coat of Arms, die proof without indication of value on surfaced card, heavy diagonal crease causing
some splitting. Photo on page 74.
80-90
2533
- Proof sheet of five without indication of value. Photo on page 74.
2534
- 5r., 20r. and 40r. in complete sheets of fifty with the colonys name printed in margins, unusual. Barata 20,
22, 25.
80-100
2535
- Collection of mint (incl. multiples) and used (180), 1915 document of 8c. Stamped paper with 10r. and 40r.
franking, 1904 100r. Stamped paper with 20r. (2) and 2r. (10)
80-100
2536
Municipal Fees (Municipais): 1930 6c. red unused block of six and 2$00 on 30c. red block of 25, scarce.
Barata 3, 5.
100-120
2537
Native Tax (Imposto Indgena): 1922 18d. and 20s., (Barata 3, 5), 1930 5s. (unrecorded), 20s. (Barata 19), 6s. and
11s. (Barata 21, 23), 1955 example with no value (unrecorded), 1$00 to 6$00 (Barata 27-34) all used, a rare group.
Photo on page 74.
300-400
150-200
74
2532
Ex 2537
2552
Ex 2548
2533
2531
2541
75
Mozambique continued
2538
Passports: 1942 Safe Conduct Passport for travel to South Africa for maximum 14 days, 1940 valid for 6 months
South Africa, Rhodesia etc., and revalidated in 1942 (different people).
70-90
2539
Police Tax (Imposto de Polcia): 1912 imperforate proof overprinted Mocambique Policia not recorded and
probably an essay, 50r. mint (Barata 2), 10$000 used (Barata 8), 25$000 on 800r. used (Barata 10), 1$000 on 30r.
used (unrecorded), 2$000 on 60r. (unrecorded) used on 1908 document (rare).
250-300
2540
Postal Tax (Imposto Postal): Cruz do Oriente unoverprinted issue mint (11), 1925 50c. mint and used (Barata
7), 1926 set mint (Barata 8-13), 1927 set mint (Barata 14-23), 1928 set mint (Barata 24-33), 1929 set mint (Barata
34-43) plus five used. (54)
100-120
2541
1878 Mozambique 60r. Stamped paper opted for use in Mozambique with 60r. endorsement, 1884 Angola 60r.
Stamped paper overprinted Ultramar with 60r. endorsement tax. Reported to be the only known used example.
Photo.
150-200
2542
- 1878 to 1975, a superb collection of documents (38, one unused) with a study of the various embossed dies,
watermarks used, and of the adhesives applied.
200-250
2543
Telegrams: 1903 to 1969, the archive researched and sorted by John Dahl into types, although findings have
not been published. Many different types (approx. 30) incl. Cabo Submarino and Transvaal, all incoming
to the Customs Office in Loureno Marques. A most desirable lot, completely new to the market. (102 items)
400-500
2544
War Tax (Taxa de Guerra): 1917 overprinted Imposto do Sello 1c. mint (2) and used, 5c. pair, 10c. Stamped papers
1917 franked with 5c. (2) and 1921 franked with 5c. on 5c. Barata 131, 132, 133, 139.
100-120
2545
Various: Contribuio Juros (Interest Tax): 1898 eight values to 200r. mint and used (Barata 1-6), Especialidades
Farmacuticas 1942 0$01 and 1$00 proofs without underprint (Barata 1, 9), Tobacco four strips, 2 perf and 2
imperforate, no values, Passport (complete with 1969 90$00 Imposto (Barata 213).
100-120
Mozambique Company
2546
Stamp Duty (Imposto do Selo): 1892 set of 22 values (either mint or used), plus extras, additional 10$000 and
20$000 overprinted SPECIMEN, 1902 receipt (Beira Club) with 10r. (2). Barata 1-22.
100-150
2547
- 1905, sixteen values to 500r. (Barata 31-39), incl. five mint, 1911 Republic overprint, eight values to 4$000 (Barata
77 mint), 1917 Republic overprints, 32 mint and used plus document with values to 4$00 (different perfs.), 1941
nineteen mint and used to $50 (Barata 204), etc. (81 plus document)
100-120
2548
1911 local REPUBLICA overprints (21), the top values 5$000 to 20$000 being mint. Barata 85-111. Photo.
250-300
2549
Charity Tax (Assistncia): 1932, a small study of the 2c. on 3c. (Barata 1), nine mint, one used, missing accent
varieties, 1934 mint and used, 1940 and 1941.
70-90
2550
Mining Tax (Minas): 1905 complete set in blocks of four, one 2$000 damaged, otherwise mainly fine, also 1910
proof without value. Barata 1-6. Photo on page 1.
500-600
2551
Native Tax (Imposto Indgena): 1930 pairs of all issues, 1940 6$75 black pair and overprinted F in red (both)
pair. Barata 1-5, 7, 8.
100-120
2552
1895 Mozambique Company 100r. Stamped paper (rare) used in 1902, original document granting Oceana
Consolidated Co. the use of waterfalls on the River Chimezi to generate electricity. A superb item. Photo.
100-150
2553
- 1939 10c. Stamped paper, used to certify death from a fractured skull.
2554
Transfer of Shares: 1898 Mozambique Company share certificate for 2000 shares, franked with marginal 9000r.,
a scarce stamp Barata 57.
80-100
2555
- 1904-10 Company share certificate for transfer of shares in 1904 and 1910 with final surrender of shares also in
1910. Document taxed in Miranda, Porto and Lisbon. Very complicated taxation arrangement, all on the same
document.
80-100
80-100
76
Nyassa
2556
Stamp Duty (Imposto do Selo): 1904 issue in sheets (6 x 5), 10r., to 30r., 50r. to 500r. with 300r. block of eighteen,
500r. block of four, a couple of sheets having been repaired. Barata 1-11.
100-120
2557
- Set of fifteen mint plus extra values, 1905 to 800r. (13 mint and used), Republica overprints (3), 1917 to 3$00.
(10)
100-120
2558
1910 Mozambique 100r. Stamped paper overprinted for Nyassa, bearing a request for information from a Customs
Officer (with reply). Also a proof on white card of the attractive NYASSA die used to overprint the Stamped paper.
Photo.
120-150
2559
Documents: 1902 Licence to manage the Commercial Establishment O Imprio (The Empire), for 3 months,
franked with General Africa issue overprinted Nyassa (0$40), rare.
80-100
2560
- 1905 Embarkation pass issued by the Nyassa Companys Maritime Administration for a voyage to Dar-es-Salaam,
rare. Photo.
100-120
2560
Ex 2564
Ex 2558
Portuguese Guinea
2561
Stamp Duty (Imposto do Selo): 1882 mint and used selection (44) with values to 3$000, minor varieties, 1905
Arms to 2$000 used (12), 1912 Republica overprints to 900r. (10), 1942 Especialidades Farmacuticas 0$01 and
1$00 proofs, also Contribuio Industrial. (24)
120-150
2562
- 1920 overprints on Postage stamps, Barata 77, 78, 79, 80 block of four, 81, 82 (2), 83B and 85C, also Contribuio
Industrial 10r., 20r. and 80r., scarce. Barata 2, 3, 5.
200-250
2563
Charity Tax (Assistncia): 1934 mint and used (Barata 1), 1938 pair mint (Barata 2, 3), 1942 all values (Barata
4-8), incl. shades and used on Receipt, 1968 specialised with progressive plate proofs (14 blocks), mint, miniature
sheet, 1971 Allegories (Barata 18-25) mint and used document. (88 items)
100-120
2564
War Tax (Taxa de Guerra): 1919 issue (this was also a postal tax) 40r. mint and used (no Republica overprint,
Barata 5A), 10r. and 50r. mint (Barata 1, 2), 5r. block of six mint (Barata 2), 4c. on 5r. mint (Barata 3), 5c. on 60r.
used (Barata 5). Photo.
250-300
2565
- 1967 set of five mint and some used (10), 1968 set four mint two values used (6), 1968 Hands and Flag 50c. to
15$00 in imperforate proofs pairs (Barata 15-25, eleven pairs), mint to 15$000, also National Reconstruction pair
with 1973 and 1976 documents.
80-100
2566
Documents: 1880s to 1979, six documents, four being Stamped paper (one unused), and two Assistncia, scarce.
80-100
77
Portuguese India
Early Documents
2567
1678, document Letters Patent appointing Dom Miguel de Almeida Hidalgo of Portugal the position of
Captain General of the Fort of Damao, displaying impressed Great Seal of King Afonso VI, and endorsed
for the receipt of the revenue payment of 24r. The earliest recorded revenue document. Photo.
350-400
2568
1680 document Letters Patent appointing Dom Miguel de Almeida Hidalgo as Captain General of all Forts
and Fortressed in Goa, bearing the Great Seal of King Afonso VI (in a version differing from that on the
previous lot dated 1678). Three taxes applied. An historical item with transcription included Photo.
350-400
78
Ex 2584
Ex 2573
2582
2572
Ex 2576
Ex 2579
Ex 2574
79
Portuguese India: Early Documents continued

2569
1683 to 1903, ten original documents, variously dated 1783, 1683, 1688, 1690 (2), 1691, 1694, 1696 and 1703 (2),
the last two have been transcribed, one of which is signed "Rey" (King). Very unusual.
300-400
2570
1695 document, an affidavit in respect of the Governor of India and his wife. Impressed with the Great Seal of
King Afonso VI of Portugal (in a version differing from that on the previous lot dated 1680), two taxes, an historic
item.
250-300
2571
1793 Last Will and Testimony, a four page document bearing impression of the Great Seal of Queen Maria I of
Portugal, each page showing clear strikes of the 30r. Document Tax handstamp and with manuscript 20r. tax
marking. Photo on page 86.
200-250

2572
1878 Royal Coat of Arms, Die Proofs ex Casa da Moeda Archive, 10r., 10r.0 and 1$000, mounted on faintly ruled
paper (132 x 90mm.), rare. Photo.
300-350
2573
- Complete set of twenty-four values, 10r. to 9$000 (the 80r. was issued later), all overprinted PROVA (proof ) in
large capitals. Also with original envelope endorsed Estampilhas do imposto do sello India in which the stamps
were sent, scarce. Barata 1-6. 8-25. Photo.
400-500
2574
- 100r. to 1$000, eleven values, all overprinted PROVA (proof ) in small capitals in black, scarce. Barata 8-17. Photo.
250-300
2575
1879 to 1905, a used selection with values to 2,000r. plus two documents, 1882 600r. Imposto tax on 60r. stamped
paper, 1884 160r. Imposto tax on 80r. stamped paper. (54)
100-120
2576
1905 Royal Coat of Arms, set of twenty-five values, all overprinted SPECIMEN, scarce. Barata 26-50. Photo.
250-300
2577
- A used selection with values to 1$000 and four documents (receipts and affidavits).
2578
1911 REPUBLICA Overprints, fourteen values to 700r. mint, also four values with local overprint applied
diagonally (scarce).
100-150
2579
1917 Colonial Heads, four imperforate 25r. colour trials, and a set of 25 values overprinted SPECIMEN with a
mixture of two perforations and two paper types. Photo.
350-400
2580
1917 to 1940 Provisional value overprints, a research collection with a number of unrecorded items (the research
unpublished), comprising 45 stamps and 28 documents, a scarce lot.
400-500
2581
1930 to 1959 Republic Heads, a used selection to 10:00:00 (23), also 37 documents with various values.
100-150
2582
1937 Republic Heads, card from Casa da Moeda Archive (129 x 210mm.) with pen and ink essay together
with three imperforate undenominated die proofs, one on thick chalk surfaced card with manuscript
Gravura Santos 1929, the others on plain paper in two different colours. A scarce group (these designs
were used throughout the colonies). Photo.
500-600
2583
1958 Currency Change, a specialised collection to 1962 with studies of the stamps (150) and a wide range of
different usages on documents (16, incl. stamped paper), also Indian revenues (6) overprinted for use in Goa,
introduced for a short period after annexation, etc. A challenging selection.
300-350
70-90

2584
1899 Provisional Overprints and Surcharges, a complete study with varieties (inverted overprints, etc.) and
values to 500r., almost certainly the finest and most complete study of this difficult and scarce issue. (52)
For a few months pending the delivery of special tax stamps from Lisbon, which arrived in 1900, postage stamps
were overprinted and surcharged locally. Photo.
1,200-1,400
2585
1900 issue (5) and two documents, 1912 (1) and a document, 1902 100r. stamped paper (3), 1912 change in currency
Estampilha Fiscal (6) and a document, and Industrial (1) and a document.
70-90
80
2600
Ex 2602
2596
2603
2595
81
Portuguese India: Industrial Tax (Contribuio Industrial) continued

2586
1919 overprints on Ceres postage stamps, six stamps and four documents incl. the only recorded example of the
10r. on 2r., and with three of the documents showing different 100r. impressed duty stamps.
100-150
2587
Military Tax (Taxa Militar): 1950-60, a complete book containing a number of pages showing tax paid (charged
when a young man defaulted from military service), and 1959 mint stamp (both scarce), as well as a selection of
eighteen Pharmaceutical Tax stamps from 1942 to 1950s.
100-120
2588
Payroll: two payroll receipts, each with tax stamps and thumb prints, 1960 and 1961 (latter with new currency).
70-90
2589
School Certificates (Fundo Escolar): 1905 to 1950, a selection of stamps (23) and documents. (5) 120-150
Stamped Paper
2590
1834 a four page document, taxed at 150r. (shows a clear handstamp).
100-150
2591
1840s, five documents with Credito Pblico embossed stamped paper, the tax indicated in Roman numeral, various
dates and taxes incl. 20r., 40r., 60r. and 300r.
300-350
2592
1848, 1849, two documents with different embossing, large crown and values in Arabic, 30r. and 60r.
100-150
2593
1869, Introduction of fancy Estado da India embossed stamped paper, two documents on light blue paper, 30r.
and 60r., both dated 1869.
100-150
2594
1872 Matriculation Certificate stamped at 60r., also 1875 Affidavit from Margao on 30r. stamped paper, showing
clear embossing.
100-150
2595
1873-84, Two die proofs of the 30r. values on thick white paper with centrally embossed Royal Coat of Arms,
mounted on thin card (91 x 45mm.), ex Casa da Moeda in Lisbon. This design was common for Portugal and all
Colonies, but rupee values indicate use in India. Photo.
120-150
2596
- Die proofs of the 40r. value on thick white paper with centrally embossed Royal Coat of Arms. Ex Casa da Moeda
archive. Photo.
100-120
2597
- Embossed blue lined paper overprinted INDIA in green, unused 30r. example (scarce), and two 60r. papers, both
1879, one for Death and Burial, all sheets watermarked for 1876.
100-150
2598
- Late usages, 1881 Affidavit on a double sheet of 30r., each uprated to 60r. by crowned Imposto de Sello
handstamp and manuscript Trinta reis, watermark 1877 (scarce), 1891 Affidavit on 40r. stamped paper
watermarked 1879 and 60r. stamped paper watermarked 1879 used in 1891. (3 items)
100-150
2599
1874, 1875 and 1878 documents, each embossed with 60r. stamp duty, the 1878 document with attached
Portuguese black printed 60r. with two colourless embossings.
100-150
2600
1880-93 New design, die proof of the 60r. design (Ex Archive), two documents, one with type B 1877-1884
watermark, the other with type C 1883-1891 watermark, 1891 increase in rate to 80r., two 60r. uprated, one in
Portugal, the other in Goa, 80r. used. 1893 rate increase to 100r., uprated 80r. with 20r. stamp, 100r. used (new
watermark type D 1884-1898), also an unused example. A superb complete grouping. Photo.
400-500
2601
- 60r. used in 1890, 60r. uprated to 100r. by 20r. handstamp applied in Portugal and 20r. handstamp in Goa (1892),
100r. used in 1899. (3)
100-120
2602
1911 Republica stamped paper, 80r. new design, proof on white paper in blue, also used in 1920 Notary account,
scarce rate. Photo.
150-180
2603
1919 100r. stamped paper used in 1919 as an affidavit with additional War Tax 0:00:05,48 (5), and further
witnessed by British Consulate in Goa with unrecorded India Consular revenue 3r. 12a., scarce. Photo.
100-120
2604
1935 to 1940, seventeen documents and eleven cut-outs, various rate changes and provisional overprints for rate
changes prior to the new stamped paper.
120-150
82
Portuguese India continued
Ex 2606
2605
Telegraphs: 1865 and 1891 Indian telegraph stamps used in either Goa or Novagoa, extremely scarce and
unrecorded by Hiscock. (21)
200-250
2606
War Tax (Taxa de Guerra): 1917 mint blocks of 25 (02.03.43) and 35 (00.05.43), five used on document, three
values from Bechuanaland U.P.U. archive, and 27 examples on piece from Madagascar U.P.U. archives (includes
eighteen for other Portuguese African Colonies). Photo.
250-300
St. Thomas & Prince Islands

Ex 2607
Ex 2620
2607
1878 Royal Coat of Arms, set (less 80r.) of imperforate proofs, all overprinted PROVA, also original envelope
that contained the stamps. Barata 1-6, 8-25. Photo.
200-250
2608
- Mint and used selection with values to 1$000 (24) plus three Receipts (10r. or 20r.), also six bills of exchange with
various values to 2$000. (35 items)
120-150
2609
1905, Bills of Exchange, a specialised collection of twenty-four from 1908, with a range of Bill values and years,
plus a wide range of Arms stamps (10r. to 2$000) on many of them.
200-250
2610
- Set of twenty-four values (less 80r.), used, scarce. Barata 29-34, 36-53.
100-120
83
Ex 2611
Ex 2620
2611
Bills of Exchange with Official 1904 900r., two bills used in 10922 (after currency change, bearing high values
4$000, 6$000 and 7$000 values. Photo.
120-150
2612
1912 REPUBLICA Overprints, six used with 7$000 and 8$000 (Barata 77, 78) on a 1915 stamped paper
demonstrating that, due to shortage of new currency stamps, many different stamps had to be used, also a 1910
Passport with 3$000 value unoverprinted Arms, (Barata 47).
150-200
2613
Bills of Lading: 1877 to 1900, an archive of 59 documents, each with an engraving of a ship and at least one
appropriate revenue stamp, all the sailings taking place between Angola, St. Thomas and Lisbon. A fascinating lot.
300-400
2614
- A remainder archive from around 1880 to the 1920s, the balance sorted into types (approx.100), each with a
picture of the vessel that carried the cargo.
200-250
Charity Tax (Assistncia)

2615
1946, 1$00 on 6$00 (2) Barata 31, 1$00 on 5$00 Barata 30, 1$50 on 7$00 Barata 34, 2$00 on 7$00 Barata 37, 1$00
on 6$00 Barata 31 on 1947 receipt, $50 on 10$00 (unrecorded) on 1947 receipt.
150-200
2616
1948, imperforate plate proofs of 2$00 brown and 2$00 red (unissued colours), both in horizontal strips of three.
80-100
2617
1948 (4), 1958 (1), 1964 surcharge (1), 1965 change in currency (3), mainly mint (Barata 49-51, 54, 59, 63-65), also
seven documents with various values (some having stamps defaced).
70-90
2618
Industrial Tax (Contribuio Industrial): 1898 Postage stamps overprinted, an exhibition block of twenty-six of
the 2r. on 5r., also 2r. on 5r. with horizontal overpint (unrecorded), and 2r. on 2r.
150-200
2619
- 1899 Royal Coat of Arms 2r. to 500r. set of sixteen values overprinted SPECIMEN, also some mint and used.
(16)
100-120
2620
Interest Tax (Contribuio de Juros): 1904 photographic reduction of designers drawing from which the die was
made (ex archive), also imperforate proof in blue without indication of value or year, issued 20r. and 70r. Barata
74, 79. Photo.
200-250
2621
Passports: 1898 passport, franked with 1878 3$000 (Barata 19), scarce.
80-100
84
Timor continued
2622
Stamped Paper: 1891 60r., 1891 60r. uprated by local 20r. handstamp, 1895 double page each with 80r. and 100r.
Portaria Provincial, 1899 double page each with 100r. and various adhesives, 1916 three page of 10c., a scarce
selection. (5 items)
120-150
2623
- A selection comprising 1$50 (5), 2$00 on 2$00 (2), each franked with a wide range of tax stamps, Esc. 1$50
document with no additional stamps. (10 items)
120-150
2624
War Tax (Taxa de Guerrra): 1922 0$05 tax stamp used on 10c. Stamped paper, handstamp applied in red stating
value, with other revenues. Documents bearing Taxa de Guerra stamps are rare.
80-100
2625
Various: Receipts with mixed General Africa issues and San Tomas (13) incl. pair of Estampillha Fiscal $10 on
0$30 and 30c. on 60c. (Barata 80A). (13 items)
80-100
Timor
Ex 2626
Ex 2627
Ex 2630
2626
1891 Macau issue overprinted TIMOR, eleven values 10r. to 400r. Barata 1-11. It is believed that this group is
unique. Photo.
300-400
2627
1896 New Currency, complete set of twenty-five values unused, probably a proof set, very scarce. Barata
37-61. Photo.
600-700
2628
1905 Royal Coat of Arms, ten values to 800r., mint or used.
2629
1912 REPUBLICA Overprints, small type, eleven values to 500r. used, large type 400r., 800r. and 6$00 used.
80-100
2630
1914 World War I Japanese Occupation, overprints on postage stamps, 30r. on a. PP 2-9-910 used, 10r. on
15a. PP 172 30.6.1914 unused pair, 20r. on 15a. on 300r. PP 191 27.7.1914 unused block of four and 200r. on
15a. on 100r. PP 6-10-1916 used. All of these are rare with most only recorded in single figures, and unrecorded in
Barata. Photo.
500-600
2631
1920 postage stamps overprinted Imposto do Selllo, 10r. on 15a. PP No 15 10.1.1920, a. on 50r. and 10r. on
5a. on 50r. both PP No 68 19.3.1920 (latter Barata 139), 10r. on 5a. on 50r. and 20r. on 5a. both PP No 147 5-61920 (former Barata 140) and 50r. on 5r. on 25r. on 1920 stamped paper.
150-200
2632
- Collection of forty-two stamps, mainly different, also one on local uprated stamped paper (1922 22c. on 8c.). A
very rare group, nearly all unlisted by Barata.
500-600
2633
1930 surcharges, 3a. on 18a. (double overprint, Barata 173 var.), 5a. on 30a. (Barata 174), 1936 stamped paper
(Affidavit) with 5a. on 30a. (3), 3a. on 18a and 20a. on 4p. (Barata 175)
100-150
60-70
2637
85
Ex 2634
2634
Charity Tax (Assistncia): 1936 overprinted on postage stamps, 10a. on 10r. on 22a. on 80r., 10a. on 5r. on 22a.
on 200r. (both rare), on 1912 Industrial 10a. on 100r., Imposto Republica 10a. on 100r., 1939 10a., 1912 Industrial
with varieties and block, also two documents, a rare selection. Photo.
350-400
2635
- 1948 to 1970, a comprehensive collection of stamps and usage on documents (3), incl. 10a. pair (Barata 17),
complete sheet of 1960 1$30 incl. printed on reverse, 1968 surcharges $30 on $70 to 1$00 on 1$30 (Barata 28-33),
with $30 on $70 block of four, 1970 two values. (43 stamps, 3 documents)
300-400

2636
1898 IMPOSTO overprints on postage stamps of 1886 and 1893, Newspaper stamps, nineteen different, a
scarce selection. Barata 1, 2 (2 different), 4, 14, 24, 26, 32, 44, 52, 55, 60 (2), 61, 63-67.
200-250
2637
1899 Royal Coat of Arms, 1a., 2a. and 16a. imperforate proofs mounted on card (84 x 44mm.) from the Casa da
Moeda archives, all overprinted SPECIMEN, rare. Photo.
200-250
2638
- a. to 47a. mint (11), a. to 6a. used (6), 1910 40r. to 500r. mint (11), 5r. and 10r. used.
2639
Schooling Fund (Instruo): 1934, selection, incl. 2a. (2, one with inverted 5), 5a. (2, one with inverted 5),
7a. (2, one with inverted 5), three documents dated 1934-35, also Passport with 5a. (2), etc. (6 stamps, four
documents)
120-150
2640
Tobacco Tax (Tabaco): 1940 2a., a complete sheet, signed and dated on Jan. 10 1940 by the General Agent for the
Colonies, folded with punch holes for storage in a ringfile, unique. Barata 2.
200-250
2641
Various: 1959 to 1970, a selection, incl. 1959 surcharges $10 on 5a., $80 on 50a. and 5$00 on 2p. (the last two
unrecorded), 1968 issue and last issue, 1970 Welfare Tax set of five. (32 stamps, 2 documents)
60-80
THE END OF THE SALE
150-200
86
2021
2571
2305
2307
87
88
2179
Ex 2270

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6 June 2013 John Dahl Revenues of Portugal & Colonies

Revenues of Portugal and Colonies,

6 June 2013 John Dahl Revenues of Portugal & Colonies

Portugal: Early Essays continued

6 June 2013 John Dahl Revenues of Portugal & Colonies

Stamp Duty (Imposto do Selo, Estampilhas Fiscais)

Stamp Duty: 1864 King Luis I Issue

6 June 2013 John Dahl Revenues of Portugal & Colonies

6 June 2013 John Dahl Revenues of Portugal & Colonies

Portugal: Stamp Duty: 1864 King Luis I Issue continued

Stamp Duty: 1867 Royal Coat of Arms

Stamp Duty: 1868 Royal Coat of Arms

Stamp Duty: 1873 Royal Coat of Arms

6 June 2013 John Dahl Revenues of Portugal & Colonies

6 June 2013 John Dahl Revenues of Portugal & Colonies

Portugal: Stamp Duty: 1873 Royal Coat of Arms continued

Stamp Duty: 1879 Royal Coat of Arms, Value in Words

20r. in a complete sheet (7 x 5), scarce multiple. Barata 60.

80r. plating study of the constant cliche flaws. (85)

6 June 2013 John Dahl Revenues of Portugal & Colonies

6 June 2013 John Dahl Revenues of Portugal & Colonies

Stamp Duty: 1897 Royal Coat of Arms

20r. pink, in a complete sheet (5 x 4), fine. Barata 68.

Stamp Duty: 1899 Royal Coat of Arms

Five imperforate colour trials without value on unsurfaced paper. Photo.

6 June 2013 John Dahl Revenues of Portugal & Colonies

6 June 2013 John Dahl Revenues of Portugal & Colonies

Stamp Duty: 1907 Royal Coat of Arms

Stamp Duty: 1910 Overprinted REPUBLICA

Stamp Duty: 1915 Seated Republic

6 June 2013 John Dahl Revenues of Portugal & Colonies

6 June 2013 John Dahl Revenues of Portugal & Colonies

Portugal: Stamp Duty: 1915 Seated Republic continued

Stamp Duty: 1921 Republic, Profile Head

Stamp Duty: 1927 Republic, New Design

6 June 2013 John Dahl Revenues of Portugal & Colonies

Portugal: Stamp Duty: 1915 Seated Republic continued

Stamp Duty: 1929

6 June 2013 John Dahl Revenues of Portugal & Colonies

Collection of 47 used to 30$00, two Bills of Exchange and 20 documents.

Stamp Duty: 1940 Republican Coat of Arms

6 June 2013 John Dahl Revenues of Portugal & Colonies

6 June 2013 John Dahl Revenues of Portugal & Colonies

Portugal: Stamp Duty: 1940 Republican Coat of Arms continued

Administrative Fees (Administrativo)

Bills of Exchange (Letras de Cmbio)

6 June 2013 John Dahl Revenues of Portugal & Colonies

6 June 2013 John Dahl Revenues of Portugal & Colonies

Portugal: Stamp Duty: Bills of Exchange (Letras de Cmbio) continued

Charity Tax (Assistncia)

Court Fees (Justia): 1893 Royal Coat of Arms

6 June 2013 John Dahl Revenues of Portugal & Colonies

6 June 2013 John Dahl Revenues of Portugal & Colonies

Portugal: Court Fees (Justia): 1893 Royal Coat of Arms continued

Emigration Fund (Fundo de Emigrao)

Enrolment and Matriculation Tax (Propinas de Matrcula)

1908, 28 imperforate proofs, may be unique. Barata 239, 244-270. Photo.

6 June 2013 John Dahl Revenues of Portugal & Colonies

6 June 2013 John Dahl Revenues of Portugal & Colonies