Prices Realised

Portugal: Revenues: 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. It was originally in the De La Rue daybook which he acquired in the early 1970s. Photo.

Portugal: Revenues: 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.

Portugal: Revenues: 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.

Portugal: Revenues: 1861 De La Rue ''EXPERIMENTAL POSTAGE/THREE PENCE'' essay with the head of the King Pedro V of 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.

Portugal: Revenues: 1861 De La Rue ''EXPERIMENTAL POSTAGE/THREE PENCE'' essay with the head of the King Pedro V of 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.

Portugal: Imposto do Selo (Stamp Duty): 1864 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.

Portugal: Revenues: Imposto do Sello (Stamp Duty): 1927 Head of the Republic, a hand drawn essay for a 5000$00 stamp by G. Santos, signed. Santos was an engraver at the Casa da Moeda, superb. Photo.

Portugal: Revenues: Imposto do Sello (Stamp Duty): 1927 Head of the Republic, a 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.

Portugal: Letra de Cambio (Bills of Exchange): 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. Photo.

Portugal: Revenues: Assistencia (Charity Tax): 1921 die proof without value on chalk paper, die proofs with (0$02) and without value. Photo.

Portugal: Revenues: Assistencia (Charity Tax): 1921 used a postal fiscals, two covers both dated 1925, a range of values (17) including surcharges 15 on 4c., 15 on 8c., 30 on 2c., 30 on 6c., document dated 1925 with 30 on 6c., scarce.

Portugal: Contribuicau de Juros (Interest Tax): 1889 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.

Portugal: Contribuicau de Juros (Interest Tax): 1896 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. A selection of all main types including 1901 Bill of Exchange with 100R. and 50R. (30 stamps, 1 document)

Portugal: Contribuicau de Juros (Interest Tax): 1899 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)

Portugal: Revenues: Passport: 1851 passport for travel to Spain, taxed 1$000 handstamp, wonderful selection of endorsements from London, Paris and Vigo, Spain.

Portugal: Revenues: Passports: 1883 passport for travel from Lisbon to Goa, carrying stamped to order Seguanca Publica (Police) tax of 1000Reis.

Portugal: Cartas de Jogar (Playing Card Tax): 1838 page from the Casa da Moeda archive with impressions of the dies for the taxes introduced by the law of 7th. April 1838. Manuscript inscriptions for the 100, 40 and 20 Reis are for Stamp Duty, 10 Reis is for stamp duty on Customs documents, Credito Publico 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.

Portugal: Cartas de Jogar (Playing Card Tax): 1868 page from the Casa de 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, including 60 Reis playing card tax, a unique and colourful item. Photo.

Portugal: Cartas de Jogar (Playing Card Tax): 1873-96 proofs comprising 40 Reis with original 4 of diamonds playing card showing tax stamp, three proofs for sealing labels. Photo.

Portugal: Cartas de Jogar (Playing Card Tax): 1896-1911 selection of proofs, comprising 100 Reis with 6 of diamonds playing card showing tax stamp, 200 Reis (2 slightly different sizes), five different sealing labels. Photo.

Portugal: Cartas de Jogar (Playing Card Tax): 1911 to 1935 a selection including six proofs, range of playing cards, wrappers, sealing labels, etc.

Portugal: Recibo ou Quitacao (Receipt): 1861 De La Rue 20R. die proof, printed in black on glazed card (92 x 61mm.) dated ''May 23-62''. Ex Ferrari. Photo.

Portugal: Revenues: Stamped Paper: 1797 to 1805 ''Apolices'' (bonds) issued by the ''Real Erario'' (Royal Treasury), with Cauza Publica 20Reis 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.

Portugal: Revenues: Stamped Paper: 1907 page from Casa da Moeda Archive, showing various Die proofs for Stamped paper, 14 die proofs, 80Reis for 1898 and 1890, 80Reis green, 100Reis brown types I and 2 for 1900, 1902-10 design, unissued 20Reis brown and 50Reis blue for 1907, 100Reis issued for 1907, 1908 and 1909, 1907 100Reis for Rent Demands, 80Reis for Poruguese India and 80Reis on white and on blue for Macau, unique. Photo.

Portugal and Colonies: Revenues: Stamped Paper: 1912 Republican Stamped paper, 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, Guine (both 8c. and 10c.), Macau, Mozambique, Saint Thomas and Timor, unique. Photo.

Portugal: Revenues: 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 postal historians. Photo.

Portugal: Revenues: A duplicated mainly pre 1920 in a stockbook, good range, etc. (2,400)

Portugal/Morocco: 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 item. Photo.

Portuguese Colonies: Revenues: Stamped Paper: 1911 die proofs for General Colonies, Portuguese India (100Reis), Angola, Cape Verde, Mozambique, Saint Thomas and Timor (last six for 8 centavos). Photo.

Portuguese Colonies: Azores and Madeira: Imposto do Selo (Stamp Duty): 1862 20R. two used and block of four of 1885 reprinted plate proof with bar through value. Barata 1.

Portuguese Colonies: Azores and Madeira: Imposto do Selo (Stamp Duty): 1864 two beautiful proofs for 20R. and 1000R, from the original die in blue with yellow border, status unknown. Photo.

Portuguese Colonies: Azores and Madeira: Imposto do Selo (Stamp Duty): 1864 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.

Portuguese Colonies: Azores and Madeira: Imposto do Selo (Stamp Duty): 1864 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.

Portuguese Colonies: Azores and Madeira: Imposto do Selo (Stamp Duty): 1864-67 20R. pair, 50R. pair, 200R., 300R. and 1000R. unused. Barata 2-6.

Portuguese Colonies: Azores and Madeira: Imposto do Selo (Stamp Duty): 1864-67 50R. used on receipt (Azores 1867), 20R. on receipt (Madeira 1867), latter document is the only known example of usage in Madeira. Barata 2.

Portuguese Colonies: Azores and Madeira: Imposto do Sello (Stamp Duty): 1879 Royal Coat of Arms set of eight used, 20R. used on 40R. embossed stamped paper (only recorded example), also Madeira 1879 set of three used (Barata 57-59).

Portuguese Colonies: Azores and Madeira: 1862 Letras de Cambio (Bills of Exchange) 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.

Portuguese Colonies: Azores and Madeira: Letra de Cambio (Bills of Exchange): 1863 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.

Portuguese Colonies: Azores and Madeira: Letra de Cambio (Bills of Exchange): 1863 50R. to 1000R. set on thin bluish paper, unused, scarce. Barata 1-5. Photo.

Portuguese Colonies: Azores and Madeira: Letra de Cambio (Bills of Exchange): 1863 100R., 300R., 500R. and 1000R. used (usage on documents are as yet unknown). Barata 2-5.

Madeira: Imposto do Selo (Stamp Duty): 1864 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.

Madeira: Imposto do Selo (Stamp Duty): 1864 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.

Madeira: Imposto do Selo (Stamp Duty): 1864 50R. (Barata 3 of Azores) used on document, a receipt for 70,000R. rent for a house, used Funchal, Madeira in 1867, believed only recorded example used. Photo.

Madeira: Imposto do Selo (Stamp Duty): 1866 receipt on 40R. stamped paper, embossed at top ''XL THESOURO PUBLICO $)'' superb watermark of 1866. Only recorded example of Stamped paper used in Funchal, Madeira.

Madeira: Imposto do Selo (Stamp Duty): 1868 Arms of the King, 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.

Madeira: Imposto do Selo (Stamp Duty): 1868 Royal Coat of Arms, imperforate plate proofs on lined backing paper ex Casa da Moeda archive, 10R., 100R. and 1000R., also 1869 Receipt for rent payment.

Madeira: Imposto do Selo (Stamp Duty): 1868 Arms of the King imperforate proofs in red with thick yellowish gum, 100R. (2) to 1000R. Barata 15-19, 24. (8). Photo.

Madeira: Imposto do Selo (Stamp Duty): 1868 50R., 200R. and 300R. used, 1868 receipt document with 20R. stamp, one of only two recorded documents of this issue.

Madeira: Imposto do Selo (Stamp Duty): 1868 Royal Coat of Arms, 200R., 300R., 400R., 500R. and 1000R. used (Barata 16-19, 24), Africa 100R., 200R., 400R., 800R. and 2000R (Barata 15-18, 20).

Madeira: Imposto do Selo (Stamp Duty): 1868 Arms of the King a used selection (21) values to 500R., five documents (documents are difficult), 1871 (5) receipts for rent of a house with different stamps 20R., 30R. (2), 50r. (2), 100R.

Madeira: Imposto do Sello (Stamp Duty): 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 piece being a combination of Madeira and mainland Portugal used in Madeira.

Madeira: Imposto do Sello (Stamp Duty): 1873 Royal Coat of Arms 10R. (2) used on 60R. stamped paper of Portugal, overprinted for use in Madeira, dated 1875, one of only two recorded. Photo.

Madeira: Imposto do Selo (Stamp Duty): 1879 various mint and used with values to 700R. (29), some showing flaws, four documents mainly receipts plus three stamps from 1880 Value in Words.

Madeira: Imposto do Selo (Stamp Duty): 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.

Madeira: Imposto do Selo (Stamp Duty): 1880 20R. (Barata 60) used on receipt for 9 barrels and 6 small barrels of wine, early usage of period when the currency was little difference.

Portuguese Colonies General Issues: Issues for African Colonies: 1917 Colonial Head issue, Imposto de Policia (Police Tax) twelve different perforated colour trials, these revenue stamps were never used. Photo.

Portuguese Colonies: Angola: Revenues: Assistencia (Charity Tax): 1929-65 a collection, with 1929 (9) plus document, 1939 proof/colour trial in purple, ten used plus document, 1955-65 thirty-three mint or used including surcharges, 30 documents with various stamps on them.

Portuguese Colonies: Angola: Revenues: Passport: 1871 Passport stamped with 100Reis Africa stamp duty in green, very early usage.

Angola: Revenues: Passport: 1924 passport with 5$00 (2) Escudo General issue colonial revenues.

Portuguese Colonies: Cape Verde: Revenues: Assistencia (Charity Tax): 1948 set mint and odd used, document, 1967 selection (9) of 1967 Medicine Tax overprinted, with four covers.

Macau and Timor are listed together as historically the Portuguese Governor administered both territories, also some General issues were valid in both territories.Portugal: Macau and Timor: Stamped Paper: 1879 60 Reis document from the Governor of Macau and Timor, bearing 60 Reis Imposto do Sello stamp. The earliest recorded document. Photo.

Portugal: Macau and Timor: Imposto do Sello (Stamp Duty): 1895 New Currency surcharges, eight values mint or used (2a. on 10 Reis to 1$25 on 800 Reis), also two receipt documents dated 1894 and 1897 (proves issue date was late 1894).

Portugal: Macau and Timor: Imposto do Sello (Stamp Duty): 1895 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 50 Reis block of four, etc. (19)

Portugal: Macau and Timor: Taxa de Guerra (War Tax): 1919 9a. and 11a. imperforate proof, few minor imperfections. Photo.

Portugal: Macau and Timor: 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 1/2a. mint and used, 9 on 1/1a. mint. Barata 5 and 6.7101

Portugal: Macau: Imposto do Sello (Stamp Duty): 1879 imperforate proofs of the 10 Reis, 100 Reis and 1$000 mounted on original card (132 x 82mm.) ex Casa da Moeda archive, rare. Photo.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1879 20r. to 8$000 set (less 10 Reis, 80 Reis and 9$000), all overprinted ''PROVA'', rare. Photo.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1879 selection with values from 10 Reis to 1$000, also 20 Reis and 60 Reis used in Timor (very scarce) in 1888. (15)

Portugal: Macau: Imposto do Sello (Stamp Duty): 1889 unissued design by Bradbury Wilkinson, 50 Reis orange and 200 Reis green in perforated sheets of twelve, fourteen singles 20 Reis to 1000 Reis in various colours, two perforated, unusual and scarce. Photo.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1895 New Currency, $4.69a, $6.25a, and $14.06a, all in corner blocks of nine, all overprinted ''SPECIMEN'', rare exhibition pieces. Photo.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1895 New Currency, complete set of twenty-five values, all overprinted ''SPECIMEN'', all marginal, fine and rare. Photo.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1895 New Currency eleven values unused or used to 78a, also Timor same ten values to $3.13a, all used. (21)

Portugal: Macau: Imposto do Sello (Stamp Duty): 1905 ten used to 100 Reis, two documents, 1910 affidavit on stamped paper, 1912 Gaming license for gambling game Fan-Tam.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1910 imperforate die proof of design and security background, printed in brown on chalk surfaced card mounted in frame (83 x 56mm.). Photo.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1910-12 a specialised collection, mainly on documents, incl. 1912 Affidavit, 1912 Receipt, 1913 Death Certificate, two receipts during the War to Censor dept. dated 1916 and 1917, 1914-20 five receipts, different overprint types, etc. (15 stamps, 10 documents)

Portugal: Macau: Imposto do Sello (Stamp Duty): 1917 imperforate proof on chalk paper, set of perforated 12 colour trials on chalk surfaced paper also three imperforate on thin plain paper. (16). Photo.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1917 six stamps to 2P. and three affidavits, all carrying up-rating small handstamps, with values to 2P., also Timor receipt and Certificate of residence with same stamps used.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1917 range of values on three documents (Building Licences) dated 1937, 1941 and 1942, incl. 20p. (2) and 40p. (Barata 245, 246), scarce on documents.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1920 postage stamps overprinted ''Imposto do Sello'', 1a. on 18a. on 20 Reis single plus two on 1921 receipt (Barata 250), 1a. on 18a. on 300 Reis (2, Barata 251), 2a. on 18a. on 150 Reis(2) plus single (Barata 254) on 1920 receipt.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1920 postage stamps overprinted ''Imposto do Sello'', 5a. on 18a. on 50 Reis (5, four on invoice), 1a. on 18a. on 300 Reis with postal cancellation. Barata 251, 257. Photo.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1920 postage stamps overprinted ''Imposto do Sello'', 5a. on 18a. on 20 Reis (3, one is on receipt), 2a. on 18a. on 75 Reis (4, two are on expense account, 2a. on 18a. on 300 Reis (3, one on receipt). Barata 253, 255, 256.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1920 postage stamps overprinted ''Imposto do Sello'', 1a. on 6a. on 15 Reis, 2a. on 6a. on 100 Reis perf. 111/2, (3, one on 1921 receipt), 2a. on 6a. on 100 Reis perf. 131/2 (2), 20a. on 6a. on 200 Reis on 1922 receipt. Barata 258, 260, 261.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1920 postage stamps overprinted ''Imposto do Sello'', 2a. on 6a. on 80 Reis perf. 111/2, 20a. on 6a. on 200 Reis (4, one on 1923 Marriage certificate). Barata 259, 261.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1922 and 1944 surcharges, shortages of stock gave rise to temporary surcharges, 2a. on 40 Reis and 3a. on 30 Reis, 20a. on 40 Reis (2) on Work Permit, $5 on 3$00 on receipt (latter unrecorded), scarce.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1928-30 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.

Portugal: Macau: Imposto do Sello (Stamp Duty): 1937-68 ''Head of the Republic'' issues, 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.

Portugal: Macau: Assistencia (Charity Tax): 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.

Portugal: Macau: Assistencia (Charity Tax): 1942 printed in Hong Kong, these stamps have a secret mark identifying them, these 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, scarce selection.

Portugal: Macau: Assistencia (Charity Tax): 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.

Portugal: Macau: Assistencia (Charity Tax): 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 with 1p. imperforate block of four, 20p. block of eighteen part imperforate. (32 stamps 1 document). Photo.

Portugal: Macau: Assistencia (Charity Tax): 1958 and 1961, selection with mint blocks, incl. perforation varieties, also two documents. (62 stamps, 2 documents)

Portugal: Macau: Assistencia (Charity Tax): 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)

Portugal: Macau: Contribuicao Industrial (Industrial Tax): 1899 overprints on postage stamps, 20 Reis lilac unused, 21/2 Reis and 10 Reis used, 20 Reis (2 on piece), 50 Reis unused, 1/2r. unused (unlisted) and 1 Reis unused, scarce. Barata 1, 2, 4, 4b, 4d.

Portugal: Macau: Contribuicao Industrial (Industrial Tax): 1899, imperforate proof without value on chalk surfaced card, printed in brown with grey security background instead of the issued yellow. Photo.

Portugal: Macau: Contribuicao Industrial (Industrial Tax): 1899 1/2a. to 16a. mint (twelve values), 1/2a., 1a. and 9a. used, also 1901 Affidavit with additional 5a.

Portugal: Macau: Contribuicao Industrial (Industrial Tax): 1907 mint to 60 Reis (6), used to 40 Reis (4), also three documents (two stamped with additional stamps) dated 1907, 1910. (2)

Portugal: Macau: Contribuicao Industrial (Industrial Tax): 1912 Republica overprints, fifteen values to 200 Reis used, 40 Reis used on fire certificate, 20 Reis (2) on Property tax document, 5 Reis and 20 Reis on 19a. stamped paper.

Portugal: Macau: Contribuicau Industrial (Industrial Tax): 1914 surcharges with 3a. on 30 Reis, 10a. on 60 Reis, 10a. on 70 Reis, 10a. on 80 Reis, 50a. on 300 Reis, 3a. on 6a. 30 Reis, 10a. on 11a. on 50 Reis, two page 1935 stamped paper document with 10a. on 18a. on 80 Reis, and 1934 local stamped paper with 10a. on 13a. on 60 Reis (2, unrecorded). Barata 103, 104, 109-11, 112, 114.

Portugal: Macau: Contribuicao Industrial (Industrial Tax): 1917 perforated colour trials (7) on gummed chalk surfaced paper and three imperforate on thin plain paper. Photo.

Portugal: Macau: 1917 Colonial ''Head of the Republic'' issue, imperforate proofs (13), one on enamel paper, six on chalk surfaced paper and six on thin plain paper, various colours. Photo.

Portugal: Macau: 1917 Colonial ''Head of the Republic'' issue, perforated 14-15 colour trials (12) in different colours, most attractive. Photo.

Portugal: Macau: Contribuicao Industrial (Industrial Tax): 1920 postage stamps overprinted ''Contribuicao Industrial'', 1a. on 50 Reis perf. 111/2 (2) and one perf. 131/2 on 1923 Agreement and on 1925 stamped paper, 1a. on 18a. on 21/2 Reis on 1926 Affidavit, 3a. on 4a. on 18a. on 21/2 Reis on 1935 stamped paper, 4a. on 18a. on 21/2 Reis perf. 121/2 and perf. 131/2. Barata 146, 148, 149.

Portugal: Macau: Contribuicau Industrial (Industrial Tax): 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)

Portugal: Macau: Imposto do Sello (Stamp Duty) and Contribuicao Industrial stamps (14) and documents (10) with receipts, insurance and local overprinted stamped paper.

Portugal: Macau: 1920 Witnessed reference document from Italian Consulate in Shanghai to Italian Consulate in Hong Kong, thence to Macau Consulate in Hong Kong and finally legalised in Macau. Tax in Macau part paid by 2a. on 18a. on 75 Reis (2), an amazing item. Photo.

Portugal: Macau: 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.

Mozambique: Imposto do Sello (Stamp Duty): 1876 Royal Coat of Arms 60R. used on 1878 stamped paper of Portugal, overprinted for use in Mozambique, only recorded example of overprinted paper. Photo.

Portuguese Colonies: Mozambique: Revenues: Imposto do Sello (Stamp Duty): 1878 Coat of Arms 10Reis to 2$00 set, imperforate proofs overprinted ''PROVA'', believed that there were the only values distributed. Photo.

Portuguese Colonies: Mozambique: Revenues: Imposto do Sello (Stamp Duty): 1878 Coat of Arms mint and used collection (78), including values with ''$'' (Barata 38, 39), plate flaws, six receipts with various values, sheets of 30 stamps for 20Reis, 30Reis, 50Reis and 100Reis. Barata 14, 15, 17, 20.

Portuguese Colonies: Mozambique: Revenues: Imposto do Sello (Stamp Duty): 1905 Arms issues mint (95 with multiples) and used (18, with values to 7$000), two bills of Exchange (1904 and 1914), also an 1908 cheque.

Portuguese Colonies: Mozambique: Revenues: Imposto do Sello (Stamp Duty): 1929 Contribuicao Industrial overprinted ''Imposto do Sello-Mozambique'' all on piece, 20$00 on 30Reis, 30$ on 40Reis (plus 6$00 Republica overprint). 40$00 on 50Reis plus 100$00 on 400Reis dated 1929. rare. Photo.

Portuguese Colonies: Mozambique: Revenues: Assistencia (Charity Tax): 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.

Portuguese Colonies: Mozambique: Revenues: Assistencia (Charity Tax): 1964 mint (2) and used (8, one on document), plus Postal Tax 1979 50Reis mint block of four, used, 1965 Postal Tax 20c. to 20$00 (mint block of four), three documents with combinations of Piblica and Postal Tax.

Portuguese Colonies: Mozambique: Revenues: Contribuicao Industrial (Industrial Tax): 1898 10r. (3) used with 1899 5r. and Stamp Duty 1878 20r. on 1899 document, very scarce usage. Photo.

Portuguese Colonies: Mozambique: Revenues: Imposto Indigena (NativeTax): 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.

Mozambique: Revenues: Passport: 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).

Portugal: Mozambique: Revenues: Telegrams: 1903 to 1969, this archive has been researched by John Dahl into types, but his findings have not been recorded. There are many different types (circa 30), including Cabo Submarino and Transvaal. All are incoming to the Customs Office in Lorenzo Marque. This lot has never been on the market before. (102 items)

Portuguese Colonies: Mozambique: Revenues: Taxa de Guerra (War Tax): 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.

Portuguese Colonies: Mozambique Company: Revenues: Imposto do Sello (Stamp Duty): 1892 set of 22 values (either mint or used), plus extras, additional 10$000 and 20$000 overprinted ''SPECIMEN'', 1902 receipt (Beira Club) with 10Reos (2). Barata 1-22.

Portuguese Colonies: Mozambique Company: Revenues: Imposto do Sello (Stamp Duty): 1905 sixteen values to 500Reis (Barata 31-39), including five mint, 1911 Republica overprint, eight values to 4$000 (Barata 77 mint), 1917 Republica overprints, 32 mint and used plus document with values to 4$00 (different perfs.), 1941 nineteen mint and used yo $50 (Barata 204), etc. (81 plus document)

Portuguese Colonies: Mozambique Company: Revenues: Assistencia (Charity Tax): 1932 small study of the 2c. on 3c. (Barata 1), nine mint, one used, missing accent varieties, 1934 mint and used, 1940 and 1941.

Portugal: Revenues: 1898 Mozambique Company share certificate for 2000 shares, franked with marginal 9000R., a scarce stamp Barata 57.

Portuguese Colonies: Nyassa: Revenues: Imposto do Sello (Stamp Duty): 1904 issue in sheets (6 x 5), 10Reis, to 30Reis, 50Reis to 500Reis, plus 300Reis block if 18, 500Reis block of four, a couple of sheets have been repaired. Barata 1-11.

Portuguese Colonies: Nyassa: Revenues: Imposto do Sello (Stamp Duty): 1904 set of fifteen mint plus extra values, 1905 to 800Reis (13 mint and used), Republica overprints (3), 1917 to 3$00. (10)

Portuguese Colonies: Nyassa: Revenues: 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.

Portuguese Colonies: Nyassa: Revenues: Documents: 1905 Embarkation pass issued by the Nyassa Company's Maritime Administration for a voyage to Dares-Salem, rare. Photo.

Portuguese Colonies: Portuguese Guinea: Revenues: Imposto do Sello (Stamp Duty): 1882 mint and used selection (44) with values to 3$000, minor varieties, 1905 Arms to 2$000 used (12), 1912 Republica overprints to 900Reis (10), 1942 Especialidades Farmaceuticas 0$01 and 1$00 proofs, also Contribuicao Industrial. (24)

Portuguese Colonies: Portuguese Guinea: Revenues: Assistencia (Charity Tax): 1934 mint and used (Barata 1), 1938 pair mint (Barata 2, 3), 1942 all values (Barata 4-8), including 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)

Portuguese India: 1678, document ''Letters Patent'' appointing Dom Miguel de Almeida Hidalgo of Portugal, as Captain General of the Fort of Damao. Impressed great seal of King Alphonso VI of Portugal, endorsed for the receipt of the revenue payment 24 Reis. The earliest recorded revenue document. Photo.

Portuguese India: 1680 document ''Letters Patent'' appointing Dom Miguel de Almeida Hidalgo as Captain General of ''all Forts and Fortressed in Goa''. Cancelled with the great seal of Alfonso VI (different from 1678 document). Three taxes applied. Letter has been transcribed, an historical item.

Portuguese India: 1683 to 1903, ten original documents, variously dated 1783, 1686, 1688, 1690 (2), 1691, 1694, 1696 and 1703 (2), the last two have been transcribed, one of which is signed ""Rey"" (King). Very unusual.

Portuguese India: 1695 document, an affidavit in respect of the Governor of India and his wife. Impressed with great seal of Alfonso VI (different from 1680 document), two taxes, an historic item.

Portuguese India: 1793 Last Will and Testimony, a four page document bearing impression of great seal of Queen Maria. Each page carries clear strikes of 30 Reis Document tax hand stamp. Also has manuscript 20 Reis tax payment. Photo.

Portuguese India: Stamp Duty (Imposto do Selo): 1879 Complete set of twenty-four values, 10 Reis to 9,000 Reis (The 80 Reis was issued later), all overprinted ''PROVA'' (proof) in large capitals. Also has the original envelope endorsed ''Estampilhas do imposto do sello India'' in which the stamps were sent in, scarce. Barata 1-6. 8-25. Photo.

Portuguese India: Stamp Duty (Imposto do Selo): 1879 100 Reis to 1000 Reis, eleven values, all overprinted ''PROVA'' (proof) in small capitals in black, scarce. Barata 8-17. Photo.

Portuguese India: Imposto do Selo (Stamp Duty): 1905 set of twenty-five values, all overprinted ''SPECIMEN'', scarce. Barata 26-50. Photo.

Portuguese India: Stamp Duty (Imposto do Selo): 1917 ''Head of the Republic'' design, four imperforate 25r. colour trials, and a set of twenty five values overprinted ''SPECIMEN'' with a mix of two perforations and two paper types. Photo.

Portuguese India: Stamp Duty (Imposto do Selo): 1930-59 General ''Head of Republic'' issues, a used selection to 10:00:00 (23), also thirty-seven documents with various values.

Portuguese India: Stamp Duty (Imposto do Selo): 1937 Colonies ''Head of Republic'' issue, card from Casa da Moeda Archive (129 x 210mm.) with pen and ink essay together with three imperforate undenominated die proofs. Proof on thick chalk surfaced card with manuscript ''Gravura Santos 1929'', also two proofs on plain paper in differing colours. A scarce selection. (These proofs are applicable to all the colonies). Photo.

Portuguese India: Industrial Tax (Contribuicao Industrial): 1919 overprints on postage stamps, six stamps and four documents including only recorded example of the 10 Reis on @ Reis Ceres, three of the documents show different 100 Reis impressed duty stamps.

Portuguese India: Military Tax (Taxa Militar) 1950-60 complete book with a number of pages with tax paid (charged if a young man does not do military service), 1959 mint stamp, both scarce, also eighteen Pharmaceutical Tax stamps from 1942 to 1950s.

Portuguese India: Revenues: Payroll: two payroll receipts, each with tax stamps and thumb prints, 1960 and 1961 (latter with new currency).

Portuguese India: Fundo Escolar (School Certificates): 1905-50 selection of stamps (23) and documents. (5)

Portuguese India: Stamped Paper: 1873-84 Stamped Paper: Two Die proofs of the 30 Reis 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 Reis values indicates India. Photo.

Portuguese India: Stamped Paper: 1873-84 Stamped Paper: Die proofs of the 40 Reis value on thick white paper with centrally embossed Royal Coat of Arms, ex Casa da Moeda archive. Photo.

Portuguese India: Stamped Paper: 1873-84 Stamped Paper: Embossed blue lined paper was overprinted ''INDIA'' in green, unused 30 Reis example (scarce), and two 60 Reis papers, both 1879, one for Death and Burial, all sheets watermarked for 1876.

Portuguese India: Stamped Paper: 1911 Republica stamped paper, 80 Reis new design, proof on white paper in blue, also used in 1920 Notary account, scarce rate. Photo.

Portuguese India: Stamped Paper: 1919 100 Reis 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.

Portuguese India: Telegraphs: 1865 and 1891 Indian telegraph stamps used in either Goa or Novagoa, extremely scarce and unrecorded in Hiscock. (21)

Portuguese India: Taxa de Guerra (War Tax): 1917 mint blocks of twenty-five (02.03.43) and thirty-five (00.05.43), five used on document, three values from Bechuanaland U.P.U. archive, and twenty-seven examples on piece from Madagascar U.P.U. archives (includes eighteen for other Portuguese African Colonies). Photo.

Portuguese Colonies: St. Thomas and Prince Islands: Revenues: Assistencia (Charity Tax): 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.

Portuguese Colonies: St. Thomas and Prince Islands: Revenues: Assistencia (Charity Tax): 1948 Imperforate plate proofs of 2$00 brown and 2$00 red (unissued colours), both in horizontal strips of three.

Portuguese Colonies: St. Thomas and Price Islands: Revenues: Assistencia (Charity Tax): 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).

St. Thomas & Prince Islands: Revenues: Passport: 1898 passport, franked with 1878 3$000 (Barata 19), scarce.

Portugal: Timor: Imposto do Sello (Stamp Duty): 1905 ten values to 800 Reis, mint or used.

Portugal: Timor: Assistencia (Charity Tax): 1936 overprinted on postage stamps, 10a. on 10 Reis on 22a. on 80 Reis, 10a. on 5 Reis on 22a. on 200 Reis (both rare), on 1912 Industrial 10a. on 100 Reis, Imposto Republica 10a. on 100 Reis, 1939 10a., 1912 Industrial with varieties and block, also two documents, a rare selection. Photo.

Portugal: Timor: Assistencia (Charity Tax): 1948-70 comprehensive collection of stamps and usage on documents (3), incl. 10a. pair (Barata 17), complete sheet of 1960 1$30 including 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)

Portugal: Timor: Contribuicao Industrial (Industrial Tax): 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.

Portugal: Timor: Contribuicao Industrial (Industrial Tax): 1899 1/2a. to 47a. mint (11), 1/2a. to 6a. used (6), 1910 40 Reis to 500 Reis mint (11), 5 Reis and 10 Reis used.

Portugal: Timor: General Issues: 1959 to 1970, a selection, incl. 1959 surcharges $10 on 5a., $80 on 50a. and 5$00 on 2p. (last two unrecorded), 1968 issue and last issue, 1970 Welfare Tax set of five. (32 stamps, 2 documents)