Papua New Guinea - Revenue, Stamp Duty & Postage Due stamps 1907+

Auction sale lot of a variety of Papua and PNG duty stamps, January 2022.

Revenue stamps are usually excluded from common stamp catalogue because they are not meant to be used for normal postage purposes, though many have been (viz. postal fiscal stamps). Revenues stamps are associated with the collection of revenue (tax), for purposes including airport departure tax, company registration, banking transactions, stamp duty, levies and related administrative issues. The list of taxes applied in Papua New Guinea, for example, is quite lengthy. As such, the stamps are usually attached to documents recording legal transactions, receipts of payment, statements, passports, boarding passes, and, in some cases, normal or commercial letters and packages. Their exposure is limited due to privacy protocols and administrative use whereby documents and files are archived and/or eventually destroyed. So not only is the existence of duty stamps usually hidden and their print numbers small, but their preservation is compromised. One hundred years ago revenue stamps were readily collected alongside postage stamps. However, in recent times their collecting has waned significantly due, in large part, to the difficulties in securing copies and related information about release dates, numbers printed, and usage, especially in the case of Papua New Guinea. In addition, they are generally not part of the material distributed by philatelic bureaus throughout the world. Thankfully, there is a small coterie of collectors and researchers who have maintained an interest in this subject and continue to promote it.

The current definitive catalogue for Papua New Guinea revenue stamps is J.B. Barefoot's The Revenue Stamps of the British Commonwealth (10th edition, 2018). The information presented below is a simplified version of that, updated to January 2022, and other sources such as the Stampboards discussion list from 2008 to the present, the German I-NG (Interessengemeinschaft Neuguinea) philatelic study group, the German-language Michel catalogue, and Dave Elsmore's OZRevenues webpage covering the years up to 1997. References to those sources is highly recommended for anyone interested in the subject of revenue stamps as they contain more detailed descriptions of the stamps and their contexts, along with valuations. The latter are not included in the following listing, though occasional reference is made to auction sales and prices realised.

Within his listings Barefoot distinguishes between revenue stamps and postage due / postal charges stamps, excluding the latter. However, within the current listing they have been included for the sake of completeness, as not all postage due / postal charges stamps are given a general catalogue listing and, in the view of the author, they fit into the broader category of officially issued stamps that are not intended for general postal usage. The following listing is by no means definitive, due to the tentative nature of some identifications in Barefoot and elsewhere, especially in regards to printing dates, and the recent proliferation of forgeries.

Papua New Guinea revenue stamps basically comprise two type: 1) those specifically printed for the revenue purpose, and 2) postage stamps overprinted with terms such as Stamp Duty or related revenue markings. This also occurred in the case of Papua (former British New Guinea) and the Territory of New Guinea, prior to amalgamation in 1949. In recent years, due to financial and other constraints within Papua New Guinea and by Post PNG, examples of overprintings of general postage and revenue stamps have become more common. Corresponding with that has been a general lack of available information on the issuing of the stamps. For example, only one example is cited below of an official statement by the Papua New Guinea Philatelic Bureau in regard to the issue and availability of duty stamps, and that occurred during 1989. In regard to the availability of copies for collectors, the situation appears difficult. Mint copies are rare as they are not generally sold over the counter, and used revenue stamps are similarly hard to come by, due to the reasons outlined above. The latter are usually marked by pen as in manuscript or a hand stamp, rather than as with a normal stamp bearing a postmark, though in some instances circular stampings are applied to confirm usage. Postal due or postal charge stamps are often associated with regular postmarks and found on covers, as is the case with some few stamp duty examples. Both types of stamps are far from common due to the nature of the revenue and postal charge processes, and their absence from mainstream collecting. Finally, some of the items listed below have at various times been allocated catalogue numbers within mainstream publications such as the Stanley Gibbons and Michel catalogues. However, Barefoot remains the primary and most comprehensive reference tool. Catalogue listings are noted where known to the author, with Barefoot given primacy and indicated thus: B1. Variants as listed by Barefoot are also included.

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Papua (former British New Guinea)

Papua was administered by Australia, on behalf of Great Britain, from 1887, with a brief respite during 1942-3 as a result of the Japanese invasion of World War II. In some instances Australian stamp designs and overprinted stamps were used for both revenue raising and general postage. Barefoot has listed 19 different duty stamps for Papua, along with 8 variants.

* 1907 Lakatoi small Papua bi-colour series overprinted Stamp Duty. on various stamp from the series. The letters PAPUA on this stamp are more rounded than in the so-called large PAPUA version.

B1 - ½d green and black. Used copy with pen annotation illustrated.

Papua - Barefoot 1

B2 - 1d red and black. Issued in June 1908 (SG49) or January 1910 (SG60) based on whether the watermark is upwards or sideways.

Papua - Barefoot 2

B2a - 1d red and black with quadruple overprint.

B3 - 6d dark green and black. Postmarked 7 December 1912 - unauthorised usage for postage.

B3a - 6d dark green and black with inverted overprint.

Papua - Barefoot 3a

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* 1907 Lakatoi large Papua bi-colour series overprinted Stamp Duty. on various stamp from the series.

B4 - ½d light green and black.

Papua - Barefoot 4

B4a - ½d light green and black with no stop after Duty.

B5 - 1d red and black.

Papua - Barefoot 5

B5a - 1d red and black with no stop after Duty.

B6 - 2/6 brown and black. Note the printing of the words Stamp Duty on the border of the block of four illustrated below.

Papua - Barefoot 6

B6a - 2/6 brown and black with no stop after Duty.

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* 1907 Lakatoi monochrome series overprinted Stamp Duty. Note that there is a variation in colour within this series, such as an item listed as red may vary from a pinkish orange through to a dark red. Also, the placement of the overprint on the stamp may vary from upper, above the lakatoi sails (normal) to lower, near the base of the stamp.

B7 - 1d pale red. The stamp was listed by Stanley Gibbons in 2010 as SG F1, issued eligible for postage use out of Samurai in May 1912 and early 1913.

Papua - Barefoot 7 - postmarked Samarai, 25 May 1912.

B7 - Variety not listed by Barefoot - overprint near base, on pinkish-orange stamp.

Papua - Barefoot 7

B7a - 1d pale red with double overprint.

Papua - Barefoot 7a

B7b - 1d pale red with no stop after Duty.

B7c - 1d pale red with missing t error in overprint S amp Duty;

B8 - 6d brown.

Papua - Barefoot 8

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* 1911 Lakatoi monochrome series with capitalised STAMP DUTY overprint.

B9 - 1d pale red.

Papua - Barefoot 9

B10 - 6d brown.

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* 1916 Lakatoi bi-colour series with curved, thin STAMP DUTY overprint.

B11 - 1d red and black.

Papua - Barefoot 11

B12 - 2/6 rose-carmine. 1911-15 monocolour. Only three examples known. Refer Stampboards here.

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* c.1917 Barefoot: Stamps from c.1917 are known with a large hand-stamped TAX cachet. These are postage due cancels, not revenue cachets. Examples are not listed in Barefoot, though they are illustrated below.

- 1917 1/2d olive Lakatoi overprinted ONE PENNY and hand stamped TAX.

Postage due TAX hand stamp 1917.

Two later covers are also known with the TAX and T hand stamp, addressed to the Cayman Islands, British West India and bearing two 1/2d olive and black Lakatoi stamps postmarked at Port Moresby on 22 June 1933, and a 1/2d Huts postmarked at Rabaul on 25 May 1933. The 2d Cayman Island Centenary stamp is addressing the payment due on one, whilst two similar 2 1/2d and 1/2d stamps address the other.

Postage due tax stamp 1933

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* B13 - B18 - Registrar of Companies surcharge with STAMP DUTY £X £X overprint on monochrome and bi-colour Lakatoi stamps. Hand stamped by the Registrar of Companies in connection with the Company Ordinance (Registration) Fee. The precise date of issue and usage of these overprints is not known, and may extend from the early 1930s through to 1952 when the Territory of Papua and New Guinea issued a new series of Stamp Duty stamps. Initially they were listed in the PNG section of the 2008 Barefoot catalogue as 1949+, but it appears that in association with the Troy Collection sale this was altered to circa 1930. A used copy of the below listed Barefoot 18 stamp, dated 30 March 1952, is known, indicating that the old stock was used by the Registrar of Companies up until that point.

B13 - £1 on ½d yellow-green and black.

Papua - Barefoot 13

B14 - £5 on 1d red and black.

B15 - £10 on 6d dull purple and rose.

B16 - £10 on 6d brown.

Papua - Barefoot 16

B17 - £50 on 5/-green and black.

Papua - Barefoot 17, ex Troy collection sale 2009, sold $2,300.

B18 - £100 on 2/6 mauve and pink.

Papua - Barefoot 18, ex Troy collection sale 2009, sold $3,680.

Papua - Barefoot 18 - dated 30 March 1952.

This stamp was attached to a Statement of Nominal Capital (£200,000) of the Companies Ordinance file for registration of Gibbes Sepik Airways Limited. Bft 18. This document was generated in compliance with the Stamp Duties Ordinance 1909-32.

Papua - Barefoot 18 - dated 30 March 1952.

The document was offered at auction in January 2022 for $18,000. The markings are of identical date and in the same hand to those on the £1 Robes stamp listed below and catalogued as Papua New Guinea - Barefoot 1. A number of forgeries are known for these stamps, including the one illustrated below.

Papua - Barefoot 18 forged copy

* Uncatalogued £500 on 2d pink and brown. Noted as a fake / forgery, though offered at Abacus auction in November 2022 and sold for Aus$5,250.

* Uncatalogued £1000 on 4d orange and brown. Noted as a fake / forgery, though offered at Abacus auction in 2022 and sold for Aus$5,250.

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* 1949 Lakatoi bi-colour stamp overprinted STAMP DUTY.

B19 - 10/- green and blue. No image is known - a possible mock up is illustrated below.

Papua - Barefoot 19 (mock up)

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Territory of New Guinea

New Guinea was a German territory up until the outbreak of war in 1914, wherein it was taken over by Great Britain with the assistance of Australia. The first definitive stamp series for the Territory of New Guinea was issued in 1928. Barefoot has listed 25 different duty stamps for New Guinea. They included both overprinted normal postage stamps and specially printed series of duty only stamps.

* 1928 Huts series overprinted in Rabaul with a capitalised STAMP DUTY. Positions and form of the latter overprint vary.

B1 - 1d green; B1a - 1d green with inverted overprint; B1b - 1d green with double overprint.

New Guinea - Barefoot 1

B2 - 2d red.

B2a - 2d red with DUTY misplaced to the left.

B3 - 6d yellow-brown.

New Guinea - Barefoot 3

B4 - 1/- blue-green; B4a - 1/- blue-green with inverted overprint.

B4b - 1/- blue-green with DUTY misplaced to the left.

B5 - 2/- lake-brown.

B6 - 5/- olive-brown.

B7 - 10/- rose.

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* 1928 - TERRITORY OF NEW GUINEA / STAMP DUTY series with Multiple Crown A watermark. Specially printed with a design similar to the Australian series and issued in various shades of red and carmine, with the value printed separately and often in distinct bright red.

B8 - 1d.
B9 - 2d. (1930)
B10 - 6d.
B11 - 1/-
B12 - 2/-
B13 - 2/6
B14 - 5/-
B15 - 10/-
B16 - 6d.
? 15/-
B17 - £1
B18 - £2
B19 - £5
B20 - £10
B21 - £20
B22 - £50

No examples of the higher values have been seen, though they are noted in printer's records.

New Guinea - Barefoot 9

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* 1930? - Similar design to the 1928 series, but with a C of A watermark. Red and carmine.

B23 - 1/-

B24 - 2/-

New Guinea - Barefoot 24

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* 1934 - addition to the series. Listed by Elsmore.

? - 2d.

* 1935? - Provisional surcharge ONE PENNY on 6d red and carmine.

B25

New Guinea - Barefoot 25

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Papua New Guinea

Following the cessation of World War II in 1945, Papua and the Territory of New Guinea were amalgamated into the Territory of Papua New Guinea under the Administration of Australia in 1949. During the period between 1945 and the issue of its own series of definitive stamps in 1952, Australian stamps were used in the Territory. Since 1949 both overprinted normal postage stamps and specific stamp duty series stamps have been utilised. Through to circa 2000, some 113 different duty stamps have been listed by Barefoot.

* 1949-1952 - Australian Robes £1 overprinted with the words: TERRITORY OF PAPUA AND NEW GUINEA / STAMP DUTY.

B1 - 1938 Australian £1 Robes slate blue. The example illustrated below is signed and dated in blue pen: Cancelled ..[????]... Reg. of Comps. 31.3.52.

PNG - Barefoot 1

It is cited as genuine. The markings are of identical date and by the same hand in blue ink to those on the Papua 2/6 Lakatoi stamp listed above as Papua - Barefoot 18. A forger has produced a copy of this stamp and utilised eBay for its sale. The purchaser, when informed it was a forgery, was not concerned. A possible second forgery, with small overprint, also appeared on eBay in July 2022. Both are illustrated below.

PNG - Barefoot 1 forgery.

PNG - Barefoot 1 - Unused, small overprint, eBay July 2022 (above) & November 2023 (below).

NB: Barefoot 2-8 are not listed. The following was noted by Doug Spencer in a Stampboards discussion regarding this: [This is] a common problem facing catalogue compilers when previously unrecorded examples pop up. An earlier version of Barefoot lists the first seven ending with the Australian Robes [£1] you show. The first six were the bi-colour Papua high value overprints, plus "1932 pictorial postage stamps opt.." (no images shown) which were subsequently re-assigned numbers in the expanded Papua section. My earlier version also pointed out that other provisional surcharges may exist, and more were indeed found. John [Barefoot] may have decided not to renumber the PNG section.

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* 1952 Territory / Papua & New Guinea / Stamp Duty newly designed series, being a variant of the previous Territory of New Guinea series design.

PNG - Barefoot 14

B9 - 2d. Green
B10 - 3d. Blue
B11 - 4d. Grey
B12 - 6d. Red
B13 - 8d. Brown
B14 - 1/- Ultramarine
15 - 2/- Orange
B16 - 5/- Purple
B17 - 10/- Brown
B18 - £1 Red
B19 - £3 Brown
B20 - £5 Green

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* B21 - 1957 Stamp Duty 1d. overprint on 6 ½d 1952 Kiriwina Chief's House definitive. Though usually dated to 1958, the stamp is known on a cover postmarked at Buin, Bouganville, on 11 October 1957. It was deemed eligible for general postage during 1958.

PNG - Barefoot 21 / MiSD10

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* B22 - 1959 Provisional surcharge in the form of a vertical black bar representing one penny overprinted on the 1952 2d green.

PNG - Barefoot 22

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* 1959 - addition to the 1952 Territory / Papua & New Guinea / Stamp Duty series. Possibly to replace the 1 on 2d overprint (Barefoot 22) of that year.

B8 - 1d. Green.

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PNG - 1960 Postal Charges SG D1-14

* 1960 Provisional Postal Charges overprints used for insufficient post tax. Issued 1 March 1960. Not listed by Barefoot or Elsmore and generally listed in standard catalogues such as Stanley Gibbons.

SGD1 - 6d on 7½d blue Kiriwina Yam House
SGD2 - 1d on 6½d light maroon Kiriwina Chief's House
SGD3 - 3d on ½d green Tree Kangaroo
SGD4 - 6d on 7½d blue Kiriwina Yam House
SGD5 - 1/3 on 3½d black Papuan man with headdress
SGD6 - 3/- on 2½d orange Bird of Paradise.

The Postal Charges stamps were withdrawn during 1966.

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* 1960 Postal Charges series, issued 1 June 1960. Standard design (illustrated above) with various colours. Not listed by Barefoot.

SGD7-SGD14 1d orange; 3d brown; 6d blue; 9d red; 1/- green; 1/3 purple; 1/6 light blue; 3/- yellow.

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* B23-B37 - 1966 Parrot overprint series on 1965 1d Parrot. These are tentatively listed in Barefoot. However, they are noted therein as possibly a bogus forgery, and also in a Stampboards discussion here. It is suggested therein that they were an unissued pre-decimal trial, and for this reason were tentatively listed by Barefoot. Values: 1c, 2c, 3c, 5c, 8c, 10c, 15c, 20c, 25c, 50c, $1, $2, $3, $5, $10.

PNG - Barefoot 23-37

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* 1966 Stamp Duty decimal series - Territory / Papua & New Guinea / Stamp Duty. This series arose our of the introduction of the new decimal currency, as it applied in Australia and Papua New Guinea from 14 February 1966.

PNG -Barefoot 39

B38 - 1c
B39 - 2c green
B40 - 3c dark grey
B41 - 5c
B42 - 8c
B43 - 10c blue
B44 - 15c
B45 - 20c
B46 - 25c
B47 - 50c
B48 - $1
B49 - $2
B50 - $3
B51 - $5
B52 - $10

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* 1973 Papua New Guinea / Stamp Duty series. Due to independence on 9 April 1975, the word Territory was removed from the stamps, as was the &.

PNG - Barefoot 59

B53 - 3c
B54 - 5c
B55 - 10c
B56 - 20c
B57 - 25c
B58 - 50c
B59 - $1 brown
B60 - $2
B61 - $5

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1975 - New Kina currency bi-colour series PAPUA NEW GUINEA / [DENOMINATION] / STAMP DUTY. This series was subsequently subject to surcharge overprinting during 1984-88 prior to its replacement circa 2000.

PNG - Barefoot 62

B62 - 1t light purple
B63 - 5t
B64 - 6t
B65 - 10t
B66 - 20t
B67 - 40t
B68 - 50t
B69 - K1
B70 - K2
B71- K5
B72 - K10
B73 - K20
B74 - K50

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1984+ - Surcharge overprint PAPUA NEW GUINEA / [Denomination overprint] / STAMP DUTY.

PNG - Barefoot 78

These overprints of the original 1975 Stamp Duty series are listed below with date of overprinting (where available) based on information in a 1989 PNG Philatelic Bureau Bulletin (refer below). Within that listing two of the stamps were crossed out, suggesting that they were no longer available at the time of publication:

B75 - 10t on 5t - overprinted 27 September 1985
B76 - 20t on 1t
B77 - 20t o 5t
B78 - 50 t on 5t brown - overprinted 1 & 2 October 1985
B79 - K1 on 5t
B80 - K1 on 6t
B81 - K2 on 5t - overprinted 1 & 2 October 1985
B82 - K5 on 1t
B83 - K5 on 5t - overprinted 4 October 1985
B84 - K10 on 5t - overprinted 26 July 1988.

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1984+ - Surcharge overprint PAPUA NEW GUINEA / [Denomination X Denomination] / STAMP DUTY.

PNG - Barefoot 85-88

B85 - 20t on 1t light purple - overprinted September 1985
B86 - 20t on 6t teal
B87 - 50t on 1t purple
B88 - K5 on 1t purple

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* 1987 - circa 2000: Papua New Guinea Postage stamps with provisional overprints STAMP DUTY [Denomination].

PNG - Barefoot 90-114 (Various). Wolfgang collection, Stampboards, 2 June 2010.

PNG duty collection, eBay December 2022.

During 1989 an issue of the Papua New Guinea Philatelic Bulletin contained an article entitled 'Duty Stamps - Currently in Use' (page illustrated below from the P. Mullins book Paradise Gold). Within that list is noted the 1975 series duty stamps still in use - 5t, K2, K10 and K20, along with the 1985/86/88 overprinted surcharged duty stamps - 10t on 5t, 50t on 5t, K2.00 on 5t, K5.00 on 5t, 50t on 1t, K1.00 on 5t and K10.00 on 5t (with the K5.00 and the K10.00 stamps crossed out, suggesting that they were no longer available at the time of publication). These stamps have been described above.

The article also lists the group of eight general postage stamps then in use that had received Stamp Duty [Denomination] overprints. These included the following:

1) July 1987, K5.00 on 25t Turtle, Barefoot 102, crossed out
2) November 1987, K1.00 on 12t Post Office Centenary, Barefoot 98
3) January 1988, 20t on 25t World Communications Year, Barefoot 94, crossed out
4) 2 August 1988, K6.00 on 12t Coral, Barefoot 106
5) 8 November 1988, 10t on 30t Headdress, Barefoot 96
6) 1989, K5.00 on 25t Headdress, Barefoot 97
7) 1989, K10.00 on 25t Coral, not listed by Barefoot, crossed out
8) 1989, K1.00 on 7t Kingfisher, Barefoot 90

These eight stamps are listed below. Additional postage stamps were overprinted through to circa 2000, giving rise to 19 all told, not including varieties. As of January 2022 Barefoot tentatively lists these stamps. Some have been dated herein according to the 1989 listing mentioned above. Pending further research these dates and numbering (with omissions) will stand. It is also possible that some of the stamps were produced around the time of the 1994/5 emergency provisional overprinting of stamps due to delays in the release of new rates. Both Barefoot and Michel catalogue numbers are given where known. Discussions abound with this series in regards to whether they are genuine or forgeries.

* B89 - no stamp listed

* B90 - K1 on 7t Kingfisher. Mi SD403. Printed 1989.

PNG - Barefoot 90

B91 - 20t on 15t Cessna. Mi SD557.

PNG - Barefoot 91

* B92 - no stamp listed

* B93 - no stamp listed

* B94 - 20t on 25t World Communications Year. Mi SD464. Printed January 1988.

PNG - Barefoot B94

PNG - Barefoot 94 on PNG Banking Corporation Bill of Exchange, dated 9 December 1988.

* B95 - 10t on 25t Headdress

[No image]

* B96 - 10t on 30t Headdress. Mi SD347. Printed 8 November 1988. Referred to in a Stampboards discussion as issued during 1989. Varieties: Different size font in se-tenant pair (above and below). It has been suggested that this stamp is a forgery duty to the vagaries amongst the setting of the type and font sizes.

PNG - Barefoot 96 / Mi SD347

* B97 - K5 on 25t Headdress. Mi SD346. Printed 1989.

PNG - Barefoot B97

* B98 - K1 on 12t Post Office Centenary. Mi SD504. Printed November 1987.

PNG - Barefoot 98

* B99 - K5 on 35t Musical Instrument. Mi SD628.

PNG - Barefoot 99 / Mi SD628

* B100 - 10t on 40t Land Shells with small letters and 10t on right. Mi SD628.

PNG - Barefoot 100 & 101a

* B101 - 10t on 40t Land Shells with large letters and 10t on left. Mi SD632

PNG - Barefoot 101 / Mi SD628

* B101a - 10t on 40t Land Shells with large letters and 2 dots below the block out. Illustrated above. This appears to be a variant of B100, not B101.

* B102 - K5 on 25t Turtle. Mi SD471. Printed July 1987.

PNG - Barefoot 102

* B103 - 50t on 60t Gulf Artifacts with diagonal overprint. Mi SD657.

PNG - Barefoot 103 / Mi SD657

Postmarked New Rabaul, circa 2004.

* B104 - 50t on 60t World War II with diagonal overprint. Mi SD616.

PNG - Barefoot 104 / Mi SD616

* B105 - K1.00 on 90t Flowering Tree with diagonal overprint. Mi SD671.

PNG - Barefoot 105 / Mi SD671

* B106 - K6 on 12t Coral with diagonal overprint. Mi SD496. Printed 2 August 1988.

PNG - Barefoot 106

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* 1989 - A K10 on 25t overprint of the 1982 coral stamp Acropora sp. is known from the 1989 issue of the Papua New Guinea Philatelic Bulletin article 'Duty Stamps - Currently in Use', where it has been crossed out, and reproduced in Phil Mullins' Paradise Gold. However, it is not listed by Barefoot and none have been recorded. This has been cited as the rarest of all PNG revenue stamps.

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* B107 - K10 on 25t Coral with diagonal overprint. Similar to B106.

[No image]

* B108 - K10.00 on 60t Tree Kangaroo with diagonal overprint. Mi SD700

PNG - Barefoot 108 / Mi SD700

* B109 - K20 on 60t Vintage Car with diagonal overprint. Mi SD710.

PNG - Barefoot 109

* B110 - K5.00 on 70t Gogodala Rattle with diagonal overprint. Mi SD630, circa 1990.

PNG - Barefoot 110 / Mi SD630

* B111 - 40t on 17t Police with diagonal overprint. Mi SD567, circa 1995.

PNG - Barefoot 111

* B112 - 10t on 70t Seagull with curved banner overprint. Mi SD626, circa 1995.

PNG - Barefoot 112

* B113 - 10t on 35t Bird, circa 1995.

[No image]

* B114 - K10 on 1t Hibiscus. It is suggested that this stamp is a bogus forgery, circa 1995.

PNG - Barefoot 114

* B114a - K10 on 1t Hibiscus with inverted overprint. It is suggested that this stamp is a bogus forgery. Circa 1995.

PNG - Barefoot 114a

* B115 - $1 1973 Woodcarver with gothic font overprint Stamp Duty. It is likely that this is a bogus forgery. Circa 1995.

PNG - Barefoot 115

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* B116 - 20t on 45t Starfish with diagonal overprint. Mi SD555. One used copy reported. Circa 2000.

PNG - Barefoot 116

~~B117 - no stamp listed~~

~~B118 - no stamp listed~~

~~B119 - no stamp listed~~

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c.2000 New monochrome design series PAPUA NEW GUINEA / [Denomination+] / STAMP DUTY.

PNG - Barefoot 120

B120 - 20t sepia
B121 - K1 green
B122 - K5 pale blue.

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Departure Tax

* 1991 Airport Departure Tax K15 on 7t Kingfisher. Listed in Barefoot with three overprint styles and a variant. Refer Stampboards discussion here. Also, according to an I-NG article, Papua New Guinea had been issuing Departure Tax stamps since 1974. However, this Kingfisher stamp was the first occasion on which a previously issued postage stamp was overprinted. The tax was increased to K30 in 1998.

DT1 - Capitalised and horizontal overprint.

PNG - Barefoot DT1

DT2 - Bold capitalised and curved overprint.

PNG - Barefoot DT2

DT2a - Inverted bold capitalised and curved overprint.

DT3 - Capitalised and curved overprint.

PNG - Barefoot DT3

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Hopeless fakery

It can be seen from the above listing that the cataloguing of Papua New Guinea revenue stamps is problematic, for a variety of reasons, and far from definitive in recent years. As they are not generally included in standard stamp catalogues, they are not subject to the intense scrutiny upon release of normal stamp issues. Also, the postal authorities in many instances adopt an ad hoc approach to their printing, such that statistics on issue dates and the numbers printed are not generally, kept. Finally, the use of revenue stamps is often hidden, within or upon pieces of paper such as receipts and financial documents. Much of this administrative material is either destroyed or archives, therefore the general public does not normally come across it unless they have a personal experience; also, the postal authorities do not inform collectors of their release or make them available for purchase. The mystery surrounding many of these stamps, and their value due to scarcity and rarity, has made them perfect pickings for forgers, to the degree that it is often difficult to prove or disprove whether they are genuine. Efforts to both identify and debunk will no doubt be ongoing.

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Acknowledgements

In the compilation of this listing I would like to especially acknowledge the assistance of J.B. Barefoot of the United Kingdom and Doug Spencer of Australia.

References

Barefoot, J.B., Revenue Stamps of the British Commonwealth, J. Barefoot Ltd., 10th edition, 2018, 502p.

-----, Revenue Stamp Information [website], accessed 1 January 2022. Available URL: https://www.jbarefoot.co.uk/revenue-stamps-information.htm.

Elsmore, Dave, OZRevenues - Commonwealth of Australia and its Territories [webpage], 1997. Available URL: https://www.ozrevenues.com/Revenue-Railway-Local-Perfin-Catalogue/commonwealth-revenue-catalogue.htm.

Stampboards [discussion list], accessed January 2022. Available URL: https://www.stampboards.com/.

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Last updated: 22 November 2023

Michael Organ, Australia

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