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1867 Queen Victoria, inscription 'STAMP DUTY'

(Reduced sizes)

Many values exist, varying from 1 p to 10 Pounds (often in two or more colours, or different value inscriptions).

It seems that values higher than 10 Pounds were printed on demand, example:

(An extremely high value: 'Twenty-two thousand six hundred and sixty-severn pounds.')


(Issued in 1868, reduced size)


1882 So-called 'Longtype' (printed in 1880):

Queen in circle:

(Reduced sizes)

Queen in ellipse:

20 pounds yellow
(Reduced sizes)

Queen in circle, different type:

(Reduced sizes)

Queen in square:

(Reduced sizes)

('FINE PAID': 1888 and 'NOT LIABLE': 1881, reduced sizes)

(Overprinted 'FINE PAID')

(3 Sh overprinted 'COUNTERPART': 1880, reduced size)

(Inscription 'COUNTERPART')

(Overprinted 'DENOTING', reduced size)

For more infomation about these Stamp Duties, the interested reader is referred to the Forbin catalogue or the Barefoot catalogue of British Commonwealth Revenues.


1878 Small sized stamps with image of Queen Victoria

('STAMP DUTY N.Z.', 1 p lilac, issued in 1878)

The above stamp also exists in 1 p blue. The 1 p blue exists postally used (this was authorised by the authorities in 1882). It seems that a very limited amount of 1 p lilac stamps was also used postally.


1931 Arms type

In this design (with surcharge, 1940), I have also seen the values: '3/6' on 3 Sh 6 p green, '5/6' on 5 Sh 6 p lilac, '11/-' on 11 Sh yellow, '22/-' on 22 Sh red.

Without overprint I have seen the values: 1 Sh 3 p yellow, 1 Sh 3 p yellow and black (value in black), 2 Sh 6 p brown, 4 Sh red, 5 Sh green, 6 Sh red, 7 Sh blue, 8 Sh violet, 9 Sh orange, 10 Sh red, 15 Sh olive, 1 Pound red, 3 Pounds green and 10 Dollars blue.
The values 7 Sh 6 p green, 12 Sh 6 p lilac (1935), 2 Pounds lilac and 5 Pounds blue should also exist.
If I'm well informed these fiscal stamps could also be used for postal purposes.

Overprinted 'SAMOA' and 'WESTERN SAMOA' for use as postage stamps in Samoa



(Reduced sizes)

These stamps were issued in 1876 and exist in the following values: 1 Sh green, 2 Sh red, 3 Sh blue, 5 Sh red, 6 Sh blue, 10 Sh red, 20 Sh yellow, 1 Pound, 3 Pounds, 5 Pounds and 10 Pounds.



These stamps were issued in 1877 and exist in the following values: 1 Sh, 2 Sh, 3 Sh, 4 Sh, 5 Sh, 6 Sh, 8 Sh, 10 Sh, 15 Sh, 20 Sh, 3 Pounds, 5 Pounds and 10 Pounds.



1879 Inscription 'BEER DUTY'

(Beer duty)

About 15 different stamps were issued in the above design.

1886 Larger design

Besides the 6 p blue stamp, I have also seen a 4 Sh 6 p red in a similar design. The values 9 p yellow, 1 Sh 3 p red, 2 Sh 6 p green, 6 Sh 9 p olive, 7 Sh violet, 7 Sh 6 p brown, 9 Sh green and 13 Sh brown should also exist.

The values 6 p blue, 9 p yellow, 1 Sh 3 p and 6 Sh 9 p olive were reprinted in 1979 on a souvenir sheet containing all four values for the 'Stamp Week 20-26 August'.



In 1900 a stamp with inscription 'Discount Stamp' was issued in the colour grey and value 1/4 p.



Reduced size, inscription "N.Z. TREASURE FREE" and crown

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