Revenue stamps of the Malay States

Map of the peninsular Malay States

Over the years various Malay States issued their own revenue stamps. Now most states use Malaysian revenue stamps, except for Singapore which is independent and no longer uses revenue stamps.

Johore

Johore first issued revenues in 1904. From that year until 1922, of postage stamps showing Sultan Ibrahim were overprinted JUDICIAL for court use. These stamps are known with a number of different watermarks as they were in use for almost 20 years. At the same time, postage stamps were used for other non-judicial fiscal needs, and until the 1920s there were various postage stamps with high values that were intended for fiscal use only. In 1942 Johore fell to Japan, and various of its postage stamps were issued overprinted DAI NIPPON 2602 for fiscal purposes. The only post-war revenue issues appeared in 1950 when a set of three high values of $25, $50 and $100 was issued showing the Sultan Abu Bakar State Mosque.^[1]

Kedah

Kedah's first revenues were three high values of $25, $100 and $250 issued in 1929 showing the Council Chamber building. For lower amounts dual-purpose postage and revenue stamps were used for fiscal needs. These were replaced by another set showing Sultan Abdul Hamid Halim in 1937 with the values of $25, $100 and $500. Kedah fell to Japanese forces in 1941 and its postage r revenue stamps were variously overprinted in Japanese. In 1943 the Japanese gave Kedah to Thailand, and a single stamp showing the coat of arms and inscribed with the new name Syburi was issued in 1944. In 1950, when it was part of the Federation of Malaya, Kedah issued its last revenue stamps showing Sultan Badlishah with the values of $25, $100 and $250.^[1]

Kelantan

Kelantan issued very few revenue stamps. A single $25 value showing Sultan Ismail was issued in 1937. When Kelantan was occupied by Japan its stamps were issued with a number of different Japanese overprints, and when they gave it to Thailand various stamps showing either the coat of arms or Sultan Ibrahim IV were issued in 1944. In 1950 another three values of $25, $100 and $250 were issued once again showing Ibrahim IV and an agricultural scene with a buffalo plough.^[1]

Malacca

Until 1942 Malacca was part of the Straits Settlements and used their revenue stamps. Its only revenues were a set of three "Nyasaland" keytype high values issued in 1950 showing King George VI.^[1]

Negri Sembilan

Negri Sembilan's first revenues were Sungei Ujong revenues overprinted JUDICIAL N.S. and further surcharged, for use in law courts. Around 1891 Straits Settlements revenues were overprinted with the name of the state for other non-judicial purposes, while postage stamps were overprinted J or JUDICIAL or further surcharged around 1900. In the meantime dual-purpose postage & revenue stamps were used fiscally, and then Federated Malay States revenues were used. Between 1936 and 1939 high values of $25 and $100 showing elephants were issued. A set of three $25, $100 and $250 values was issued between in 1950 again showing elephants.^[2]

Pahang

Pahang's first revenue stamps were issued around 1890. The first series consisted of Straits Settlements revenues overprinted PAHANG in two different formats. Dual-purpose postage & revenue stamps were later used for fiscal purposes, and from around 1900 Federated Malay States revenues were used. In 1903 Perak postage stamps were issued overprinted $50 Pahang for use as a fiscal, but FMS revenues also remained in use. In 1936 a $25 value showing elephants was issued, and a set of three $25, $100 and $250 values was issued in 1950 showing Sultan Abu Bakar.^[2]

Penang

Until 1941 Penang was part of the Straits Settlements and used their revenue stamps. In 1942 high value Straits Settlements revenues were overprinted in Japanese following the latter's occupation of Penang. That year Straits Settlements postage stamps were also overprinted for use as revenues in Penang. After it was liberated, a set of three "Nyasaland" keytype stamps was issued in 1949 showing King George VI.^[1]

Perak

From 1880 to 1892 various judicial or revenue stamps of the Straits Settlements were overprinted PERAK in a wide range of styles and fonts. From 1896 to 1899 postage stamps showing tigers or elephants were overprinted Judicial or JUDICIAL while dual-purpose postage & revenue stamps were used for other fiscal purposes. In 1900 a postage stamp was issued overprinted Three Cents Revenue only for fiscal use, and later that year Federated Malay States revenues began to be used. Between 1936 and 1939 high values of $25 and $100 showing elephants were issued. While occupied by Japan, Perak issued a single stamp showing a map of the Malayan Peninsula and the flag of Japan over it. There are two versions of the stamp, the 1943 version has a red border near the rouletting while the 1945 issue does not have this. Between 1949 and 1952, a set of three $25, $100 and $250 values was also issued, once again showing elephants.^[2]

Perlis

Perlis' only revenues were a set of three values issued in 1951 showing the Syed Alwi State Mosque in Kangar.^[1]

Selangor

Selangor's first revenue stamps were issued around 1880. The first series consisted of Straits Settlements large format revenues overprinted SELANGOR reading up. The Straits Settlements issued a new set of revenues in 1882, and these were also issued with Selangor overprints between 1884 and 1891. At least thirteen different types of the overprint are known to exist. Between 1897 and 1902 postage stamps of Selangor were also overprinted J or JUDICIAL for use in courts. In the meantime, dual-purpose postage & revenue stamps were then used for non-judicial fiscal purposes, and from around 1900 Federated Malay States revenues were used. Between 1936 and 1939 high values of $25 and $100 showing elephants were issued, and a final set of three $25, $100 and $250 values was issued in 1950 showing Sultan Hisamuddin Alam Shah.^[2]

Singapore

Until 1942 Singapore was part of the Straits Settlements and used their revenue stamps. Its first revenues were a set of three "Nyasaland" keytype high values issued between 1948 and 1953 showing King George VI. These were reissued with the portrait of Queen Elizabeth II between 1954 and 1964. Singapore also issued various entertainments duty stamps to pay the tax on cinema tickets between 1955 and 1965. Singapore left Malaysia in 1965 and continued to issue its own revenue stamps independently until they were withdrawn in 1999.^[1]

Sungei Ujong

Sungei Ujong's first revenue stamps were issued around 1880. The first series consisted of Straits Settlements large format revenues overprinted SUNGEI UJONG in one line reading down. The Straits Settlements issued a new set of revenues in 1882, and these were also issued with Sungei Ujong overprints between 1884 and 1890. At least five different types of the overprint are known to exist. In 1893, postage stamps showing a leaping tiger were overprinted JUDICIAL for use in courts. Sungei Ujong became part of Negri Sembilan in 1896.^[2]

Trengganu

Trengganu initially used dual-purpose postage and revenue stamps for fiscal purposes, and like some other states it had high values solely intended for revenue use. During the Japanese occupation, various postage stamps were overprinted in Japanese restricting them to fiscal use. When the Japanese gave Trengganu to Thailand a set of stamps showing a sailing boat was issued in 1944. In 1950 a set of three stamps showing a traditional fishing boat were issued.^[1]

References

↑ 1.0 1.1 1.2 1.3 1.4 1.5 1.6 1.7 Barefoot, John. British Commonwealth Revenues. 9th edition. York: J. Barefoot, 2012, pp. 263-277. ISBN 0906845726
↑ 2.0 2.1 2.2 2.3 2.4 Cockburn, Peter. 19th Century Revenue Stamps of Malaya , Gibbons Stamp Monthly - April 2009 (p.54-58)

Revenue stamps by country

Africa	Asmara Basutoland Bechuanaland Bophuthatswana Botswana British Bechuanaland British Central Africa British East Africa British South Africa Company Buganda Cape of Good Hope Ciskei Cyrenaica East Africa and Uganda Eritrea Ethiopia Fezzan Griqualand West Kenya Lesotho Libya Malawi Mauritius New Republic Northern Rhodesia Nyasaland Rhodesia Rhodesia and Nyasaland South Africa South African Republic Southern Rhodesia Stellaland Tati Concessions Transkei Transvaal Tripolitania Uganda Venda Zambia Zanzibar Zimbabwe Zululand

Americas	Antigua Argentina Barbados Bermuda Bolivia British Guiana British Honduras British Virgin Islands Canada Colombia Falkland Islands Guatemala Guyana Jamaica Trinidad and Tobago Turks and Caicos Islands United States Uruguay

Asia	Abu Dhabi Aden Azad Jammu and Kashmir Bahrain Balochistan Bangladesh Batum Cyprus Dubai Federated Malay States Hong Kong India Islamabad Johore Kedah Kelantan Malacca Malaya Malaysia Negri Sembilan North West Frontier Northern Cyprus Pahang Pakistan Penang Perak Perlis Philippines Punjab Sarawak Selangor Sindh Singapore Straits Settlements Sungei Ujong Syburi Trengganu Trucial States United Arab Emirates Weihaiwei West Pakistan

Europe	Cyprus Gibraltar Ireland Isle of Man Italy Malta Northern Cyprus Southern Ireland United Kingdom

Oceania	Australia Australian Capital Territory British Solomon Islands New South Wales New Zealand Norfolk Island Northern Territory Queensland South Australia Tasmania Victoria Western Australia

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