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    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 1861 De La Rue “EXPERIMENTAL POSTAGE/THREE PENCE” essay with the head of the King Pedro V of Portugaldefaced by a cross, pair printed in orange and single in grey (just touched). Photo. £250-£300

     2003 1861 De La Rue “EXPERIMENTAL POSTAGE/THREE PEN CE” essay with the head of the King Pedro V of Portugaldefaced by a cross, block of four printed in purple. Photo. £500-£600

     2004 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 also on front cover.   £1,200-£1,500

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    10 6 June 2013 John Dahl Revenues of Portugal & Colonies

    Portugal: Early Essays continued

     2005 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.   £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

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    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 lateimpressions, used on four receipt documents (incl. strip of five used in 1863), 1863 document tax with a superbblock 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 thereverse numbers 6 to 10 in manuscript, originals sent to Casa da Moeda for their approval. Photo. £500-£600

    2007

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    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 in1876 (largest recorded multiple), also mint set with extra 20r. plate 2. Photo. £120-£150

     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 1867documents 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

    Stamp Duty: 1868 Royal Coat of Arms

     2018 Three essays, designed by Frederico Augusto de Campos, 30r. in red, 60r. in purple and 60r. in red, differing fromthe 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 anddamaged 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 allfranked. £150-£200

    Stamp Duty: 1873 Royal Coat of Arms

     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, withoutgum, ex Casa da Moeda archive, additionally the 10r. and 100r. values have manuscript endorsement “1873” onreverse, 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 goodmargins. £120-£150

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    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 ingreen. Photo. £100-£120

     2030 20r. with variety "02" for "20". The only recorded example. Barata 35 var. Photo. £120-£150

     2031 20r. with private perforation 11½ with, manuscript date of 25 May 1874. Photo. £80-£100 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 afew documents, etc. (155 plus four documents) £100-£150

     2034 Collection of documents (16) with various values incl. 1874 (Oct.) Customs declaration with additional SpanishWar Tax, mostly bank drafts. £150-£200

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

     2035 Proof set of 16, 10r. to 60r. (Barata 58, 60-64, the 15r. and 80r. issued later), overprinted "PROVA", proof set of sixissued in different colours from the archive affixed to original lined paper, 15r. and 80r. (Barata 59, 65), imperforateproofs 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 tabletwas 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. £120-£150

     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 mostunusual. Photo. £200-£250

     2039 20r. in a complete sheet (7 x 5), scarce multiple. Barata 60. £80-£100

     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 whensubmitted 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) £80-£100

     2044 80r. document tax on mail submitted as legal evidence, cover posted from Brazil 1890 (Feb. 9) to small village inPortugal, 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

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    Stamp Duty: 1897 Royal Coat of Arms

     2047 Unadopted essays on chalk surfaced paper with solid background to floral design and integral central coat of armsin blue and in red, also imperforate proofs of adopted design on chalk surfaced paper without value and withseparately printed security background in red and blue. Photo. £200-£250

     2048 20r. pink, in a complete sheet (5 x 4), fine. Barata 68. £80-£100

     2049 Collection, incl. 15r., 40r., 75r. and 80r. mint, used (28) with values to 5$000 and 30$000, ten documents with 1$000used. £120-£150

     2050 Collection with imperforates (Barata 92-111) mainly used (28) to 2$000 and six documents, perforated (Barata118-127) 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 cardof 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

    Stamp Duty: 1899 Royal Coat of Arms

    2053 Die proof in sunken card mount, proofs on chalk surfaced card of the basic design and security background inblue and in brown, proofs on chalk surfaced card of the basic design only in black, deep brown, red brown andblue. (7). Photo. £300-£350

     2054 Five imperforate colour trials without value on unsurfaced paper. Photo. £140-£160

     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 otherin 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$000and 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 surfacedcard 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, oneis 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 andthus franked with 1907 100r. Photo. £100-£120

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    Stamp Duty: 1907 Royal Coat of Arms

    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. £100-£120

     2068 Selection of 33 mint and used with values to 5$000 and 10$000, mint block of 200r. (9 x 4), six documents, onebeing 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 colourtrials 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 sixdocuments. £100-£150

     2071 1909, 24 imperforate plate proofs (less 15r., 200r., 600r., 900r.). Barata 595-622. Photo. £250-£300

     2072 - 20r. imperforate proof, 26 mint and used with values to 5$000 and six documents incl. license for a two horseHackney carriage. £100-£120

    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 documentsincl. 2 Horse Hackney licence and July 1910/January 1911 combination documents with mixed pre and postRepublic stamps. £120-£150

     2074 Nine values to 200r. mint and used, 10r. used with overprint inverted, two documents in period, one with combinedoverprinted and unoverprinted stamps, also Contribuição 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 unoverprintedstamps. 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 marginin 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,Contribuição 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 stampused for revenue duty, Contribuição Industrial (15) mint and used to 8c., two documents plus 1913 postage duecover 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 Contribuição 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 withunadopted large value lettering viz (Trinta) or (Tre E), three imperforate proofs overprinted “SPECIMEN” withadopted 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

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    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 ContribuiçãoIndustrial (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 Farmacêuticas 0$00. £150-£200

     2087 1916 to 1918 Wartime austerity period selection with Overprints on 1913-15 issues, a superb collection of 56stamps 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, dieproof 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 11½ and 5$00, 10$00, 40$00 and 500$00 onthick 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) andfourteen 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 (onewith Imposto overprinted on Farm, used). £150-£200

     2094 1927 Overprintson various tax issues , plate proofs without value on Administrativo (2), Registo (2), Averbamento(2) and Farmacêuticas (4). Photo. £180-£200

     2095 - A collection of 41 mint and used, 17 documents, one dated 1927 with the only known Averbamento overprints sofar recorded. £150-£200

     2096 - A collection of overprints on various taxes, also surcharges with 86 mint and used, wide variety of values, also21 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

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    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 andoverprinted “SPECIMEN”. £120-£150

     2100 0$01 and 0$30 lower-right corner examples [pos 100], right margin with details of designer/engraver, fundo andtax, 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 Contribuição Industrial (20)

    mint and used with values to 4$00 and one document (mixed frankings, and Administrativo documents (3).£150-£200

    Stamp Duty: 1929

    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 backgroundand 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

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     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 with5$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 usedinstead 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

     2110 Four die proofs of an unadopted design on white cards with 20 background lines instead of 13 (adopted), printedin dark grey, dark blue, dark green and dark brown. Photo. £150-£200

    2102

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    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 tête-bêche 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, fivebearing 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 documentsbearing 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 Câmbio)

     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 Quitação (Receipt) die proof numbered 40. A unique group. Photo.

      £800-£1,000

     2119 - Five die proofs, and the Recibo ou Quitação (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. £200-£250

     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 dieas 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

    Ex 2118

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    26 6 June 2013 John Dahl Revenues of Portugal & Colonies

    2131

    Ex 2134

    Ex 2139

    Ex 2138

    Ex 2137

    2141

    2126Ex 2130

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    28 6 June 2013 John Dahl Revenues of Portugal & Colonies

    Ex 2145

    Ex 2156

    21512148

    Ex 2158

    Ex 2157

    Ex 2155

    Ex 2159

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    6 June 2013 John Dahl Revenues of Portugal & Colonies 29

    Portugal: Court Fees (Justiça): 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 (Exploração do Porto de Lisboa): 1890 (circa) 200r. Dock Tax for entry of onepassenger, unrecorded. Photo. £100-£120

    Emigration Fund (Fundo de Emigraçâo)

     2149 Fundo de Emigraçâo and Inscrição Consular (Consular Registration), two passports dated 1923 and 1927 withexamples 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 and25$00 (rare), Inscrição Consular imperforate plate proof of 10$00 and issued stamp. £200-£250

     2151 1940 essay in black, printed together with similar Inscrição Consular essay, both unadopted. Photo. £100-£120

    Enrolment and Matriculation Tax (Propinas de Matrícula)

     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. £100-£120

     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

    Ex 2152

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    30 6 June 2013 John Dahl Revenues of Portugal & Colonies

    Ex 2160

    2161 Ex 2162

    Ex 2171

    Ex 2169

    Ex 2177Ex 2176

    Ex 2180

    Ex 2168

    Ex 2164

    Ex 2173

    Ex 2163

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    6 June 2013 John Dahl Revenues of Portugal & Colonies 31

    Portugal: Enrolment and Matriculation Tax (Propinas de Matrícula) 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 possiblethat these stamps were never issued. Photo. £150-£180

     2162 Health and Pension Fund (Previdência): 1907 set of eight imperforate proofs in issued colour (Barata 1-8), dieproofs of 250r. and 1$000 in blue (unissued colour) on paper, set of eight values overprinted “SPECIMEN” (Barata1-8). Photo. £200-£250

    Industrial Tax (Contribuição Industrial)

     2163 1894 Royal Coat of Arms, die proof on chalk surfaced card of the adopted frame design but with horizontal pinklines 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 andbackground 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. £250-£300

     2165 1894-1901 Royal Coat of Arms issues, mint and used collection, incl. multiples, values to 1$000, 1900 Specimenoverprints on 2r., 10r., 100r., also three documents. (220) £200-£250

     2166 - Nine documents with multiple franking and higher values to 300r. £120-£150

     2167 - An example from each year (8), also 1896 2r. in a complete sheet (4 x 10). £80-£100

     2168 1900 Royal Coat of Arms, proof set of 27, fine. Barata 163-189. Photo. £250-£300

     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). £80-£100

     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

    Interest Tax (Contribuição 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 onglazed 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 wasresponsible 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

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    2187

    32 6 June 2013 John Dahl Revenues of Portugal & Colonies

    Ex 2188

    2181

    Ex 2191

    Ex 2194

    Ex 2193

    Ex 2185

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    Portugal: Interest Tax (Contribuição 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). Asadditional security 4th. Quarter stamps were overprinted for each quar ter, 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 fromthose 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 plus400r. 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.and 1$000, each stamp overprinted “SPECIMEN”. Photo.n £150-£200

     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 and90$000, unlisted by Barata. Barata 846-876. Photo. £300-£350

     2191 Lottery Tax (Loterias): Imperforate die proofs of 7½r. and 375r., first on blue, other on pink, also 81r. cut outused. Photo. £200-£250

    Matches (Fósforos)

     2192 1893 set of three (Barata 1-3) overprinted “SPECIMEN” , 1893 carmine mint (3), brown used, and brownoverprinted “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 dieproofs of 0$05 in grey and in green, issued $05 in brown used. Photo. £200-£250

    Medical Certificates for Foreigners (Hospitaes d’Alienados)

     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

    6 June 2013 John Dahl Revenues of Portugal & Colonies 33

    Ex 2190Ex 2189

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    34 6 June 2013 John Dahl Revenues of Portugal & Colonies

     – Ex 2198 – 

    2205

    Ex 2203

    2206

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    36 6 June 2013 John Dahl Revenues of Portugal & Colonies

    Ex 2208

    2218

    Ex 2224

    2222

    Ex 2210

    Ex 2211

    Ex 2216

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    6 June 2013 John Dahl Revenues of Portugal & Colonies 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 (Contribuição 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 Farmacêuticas)

     2212 A selection of documents and tax stamps, incl. 1911 advertising document from U.S.A. Dr. Ayer’s 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 partsheets (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 17½c. (less 1½c.) imperforate setoverprinted “SPECIMEN”, issued stamps incl. 1½c. on 1c. strip of six. (22) £120-£150

     2215 1914 Seated Republic, set of eight with Nacionaes, overprinted “SPECIMEN”. Barata 41-48. £100-£120

     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), localoverprints on Imposto (Farmarcia Normal de Lisboa and Laboratorio Normal, rare), Imposto stamps (2) used asPharmaceuticals, Averbamento (Additional Note) 2c. and 7c. used, Fundo de Emigraçao (Immigration Fund) 0$50overprinted “SPECIMEN”, Inscrição Consular 0$50 used. £180-£200

     2218 Receipt (Recibo ou Quitação): 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 Sanitárias): 1906 Medical report with 100r. on 100r. Stamped paper, also on thedocument are Contribuição Industrial and Imposto do Sello stamps, rare use of Sanitarias. £100-£120

     2220 - 1908 100r. imperforate proof, also 100r. mint (Barata 6), Farmacêuticas 10r. and 50r. imperforate proofs and sameused. £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 Público (4) andCredito Público, 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 Público), 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 Pública 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 Pública), incl. two newspapers of 1797, variety of taxes and stamps.(43 items) £250-£300

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    38 6 June 2013 John Dahl Revenues of Portugal & Colonies

    2226

    2231

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    Portugal: Stamped Paper continued

     2226 Ten die proofs (20r. to 4$000) for Thesouro Público and Crédito Público, in blue and black, affixed to Casa daMoeda Archival card, unique. Photo. £250-£300

     2227 1845 to 1864 Thesouro Público, a wide range of documents with different types of Tax markings and differentrates. (30 items some unused) £250-£300

     2228 Six cut-outs of embossed paper for Thesouro Público and Crédito Público, affixed to Casa da Moeda Archivalcard, unusual. £120-£150

     2229 Two Segurança Pública die proofs of 2$00 and 6$00 values. Photo. £100-£120

     2230 1858 to 1910, a large bundle of Stamped paper, many with revenues, triangular Contribuição Industrial stamps,etc. (100) £200-£250

     2231 1868 page from Casa da Moeda Archive with 15 die proofs for Segurança Pública, Letres de Cambia, Angola andAlfandegas, 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

     2233 1873 page from Casa da Moeda Archive with six die proofs (Segurança Pública) of new design, 50r., 150r. (2, onedated 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. £150-£200

     2235 1874 to 1883, 60r. Stamped papers (6), two on unlined paper, one having been sent through the post as a wrapperwith 10r. (2) stamps cancelled Santarem, 1877 and 1883 25 lined paper, one being pre-printed (unusual), 1883unused single sheet and 1878 seven page document. £120-£150

    6 June 2013 John Dahl Revenues of Portugal & Colonies 39

    2233

    2234

    Ex 2229

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    40 6 June 2013 John Dahl Revenues of Portugal & Colonies

    2239

    2249

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    6 June 2013 John Dahl Revenues of Portugal & Colonies 41

    Portugal: Stamped Paper continued

     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 dated2/7/80), 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 Pública and Impostodo Sello, unique. Photo. £200-£250

     2240 1880 Passport Document (Segurança Pública) with 1$000 handstamp and 1889 passport with 1$000 stamps, onein black, one in red, the only recorded example in red.   £120-£150

     2241 1880 two die proofs for Alfandegas (Customs), 40r. and 100r.. £80-£100

     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, Mirandellaand 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 additionalembossed 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 documentswith D1 watermark, three documents with watermark D2, three documents (one overprinted for Azores) withwatermark 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. for1898 and 1890, 80r. green, 100r. brown types I and 2 for 1900, 1902-10 design, unissued 20r. brown and 50r. bluefor 1907, 100r. issued for 1907, 1908 and 1909, 1907 100r. for Rent Demands, 80r. for Poruguese India and 80r. onwhite and on blue for Macau, unique. Photo. £400-£500

    2242 Ex 2248

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    42 6 June 2013 John Dahl Revenues of Portugal & Colonies

    2252

    2256

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    6 June 2013 John Dahl Revenues of Portugal & Colonies 43

    Portugal: Stamped Paper continued

     2250 1909-10 transition, all 100r., 1909 watermarked F, 1910 Republic overprint (very scarce as unoverprinted stampedpaper 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 PortugalStamped 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+) £200-£250

    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 Público, 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. and200r., 1874 share certificate Sociedade Geral Agrícola with 1$000, two documents with 20r., three Bills of Ladingfor 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 Alcanenawhich 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. Photoon 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. on1897 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

    2254 Ex 2257

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    44 6 June 2013 John Dahl Revenues of Portugal & Colonies

    Ex 2260

    2268

    2263

    Ex 2273

    2269

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    6 June 2013 John Dahl Revenues of Portugal & Colonies 45

     2263 Portugal: Stock Exchange Transactions: (Operações de Balsa): 1879 proof sheetlet of nine values of unaccepteddesign (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, rangeof 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 Delegaçao da Rocha do Conde d’Obidos stripof 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

    Revenues: Taxes and Various

     2276 1867 10r. postage stamp used as document tax on dated document, very rare. Photo. £120-£150

    Ex 2272

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    6 June 2013 John Dahl Revenues of Portugal & Colonies 47

    Portugal: Revenues: Taxes and Various continued

     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 PostmasterErnesto 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 allColonies, die proofs in black and in purple of the allegorical Lion and Elephant heads to indicate the African andAsian colonial connections, proof on unsurfaced paper of a 100r.. value for Angola. Espectáculos Públicos (PublicShow 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, 190150r.. 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 overprintinverted (unrecorded), two documents, also Stamped paper 100r. with combined Imposto do Sello and

    Contribuição Industrial tax stamps, Contribuição Industrial (24) mint and used, Justica used (8), Leis Sanitárias(1) and Farmacêuticas (2). £120-£150

     2280 A selection, comprising Imposto do Sello proof on unsurfaced paper overprinted “SPECIMEN”, 32 used with valuesto 20$000 and two documents, Contribuição Industrial proof on plain paper overprinted “SPECIMEN” (browncolour), 21 mint and used with values to 300r., corner block of 3r. mint, 2r. with perforation variety, two documents,Contribuição de Juros imperforate proof without value on plain paper overprinted “SPECIMEN”, 14 mint and usedwith values to 400r., two fine documents with all three taxes on it, 1904 Stamped paper 100r. with 100r. LeisSanitarias 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 differentiatebetween 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 indicationof value, the taxes being Imposto, Sanitárias, Industrial, Juros, Matrículas and Justica. Photo. £250-£300

     2283 1905-07 selection, comprising Contribuição 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 to1$000), Pharmaceuticas 1905 10r. and 50r. mint, 1907 imperforate plate proofs of 10r. and 50r., used, Sanitárias1905 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 thevarious taxes for the year 1908”, bearing ten imperforate proofs, interestingly two proofs are of the securityunderprint, rare. Photo. £400-£500

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    Portugal: Revenues: Taxes and Various continued

     2286 1909 original artist’s pen and ink drawing for the background design, official photographic reduction, proof onchalk surfaced paper and two different plate proofs of background design, a unique group. Photo. £400-£500

     2287 1909 original artist’s pen and ink drawing for the frame design, official photographic reduction, proof in blue-greenon chalk surfaced paper of the frame die with blank tablet for the Tax name, a unique group. Photo. £400-£500

     2288 Selection with Contribuição Industrial 1909 imperforate proof of 2r., 18 mint and used to 300r., Contribuição deJuros imperforate de Juros imperforate proof of 10$000, four mint, Justica imperforate proof 5$500, Propinas deMatrícula imperforate proof of 530r., Pharmaceuticas 50r. mint, Sanitárias 100r. used. £100-£120

     2289 1910 photographic reduction of the original pen and ink drawings of frame and background (ex archive), and apage 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 Contribuição Industrial plate proof of 2r., 39 mint and used with values to 300r., 2r. mint and used perf 15 x14 (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, Matrículas 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 imperforateproofs 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 threedocuments there are five different taxes on three stamped papers incl. rare use of Matrículas 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.,Contribuição Industrial (19) mint and used with values to 300r., Juros (13) mint and used plus 700r. (2) on Bill ofExchange, 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, Contribuição 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) £100-£120

     2297 1921 selection with Contribuição Industrial (70) mainly used with some mint multiples and a document, Admin-istrativo (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 (Timorand 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 ephemerawithout 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, Maritimeinsurance, etc. (few 100s) £250-£300

    6 June 2013 John Dahl Revenues of Portugal & Colonies 49

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    Ex 23042303Ex 2302Ex 2301

    2313

    Ex 2314

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    6 June 2013 John Dahl Revenues of Portugal & Colonies 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 “ApprovoCores” (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 “ApprovoCores 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.. £100-£120

     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

    1880

     2311 Proof set of eighteen, 50r. to 50$000, all overprinted “PROVA” with original envelope sent from Casa da Moeda inLisbon. Barata 41-59 excl. colour variety 47. Photo. £350-£400

     2312 200r. to 800r. proofs, all overprinted “PROVA”. Barata 44-46, 48, 49. Photo. £100-£120

     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 fromthe 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”. Barata41-55. £100-£120

     2317 Six documents bearing various stamps. £100-£120

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    Portuguese Consular Revenues continued

    1902

     2318 1st and 2nd Class Consulates, complete proof set of 18 values to 50$000, Barata 60-77, also two page traveldocument 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 andVice-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 Consulatesused 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. £200-£250

     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 Divorcecertificate, 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 Passportwith 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 twodocuments) £150-£200

    Ex 2318Ex 2331

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    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 sevendocuments from Spain, Brazil, U.S.A. £150-£200

     2329 4th Class Consulates proof set of 24, all overprinted “SPECIMEN”, scarce. Barata 316-339. Photo. £250-£300

     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 Visafor Spain. £120-£150

     2331 Vice-Consulates proof set of 24, all overprinted “SPECIMEN”, scarce. Barata 353-376. Photo. £250-£300

     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. £80-£100

     2334 - Used stamps (10), with 1924 document from Warsaw and a selection of the 1922 surcharges (16) incl. 19$00orange, 13$00 grey and 45$00 carmine. £100-£120

    1922

     2335 2nd Class Consulates, four imperforate proofs in issued colours on plain paper for 4½c., 9c., 18c. and 45c. Exarchives. £100-£120

     2336 2nd Class Consulates, series of twelve colour trials taken from the original die, some annotated by printer (e.g. forcolour), 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 colourchanges). £300-£350

     2339 2nd Class and Vice-Consulates, 15 values used to 9$00, two documents, 1928 Zurch Qualification Certificate and1931 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

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    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, 515in 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 inbrown (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 countrieswith 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), Madeira60r. 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 Thomasand Timor (last six for 8 centavos). Photo. £200-£250

    Ex 2343

    Ex 2342

    Ex 2338

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     Azores and Madeira

    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.

    Stamp Duty (Imposto do Selo, Estampilhas Fiscais)

     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, statusunknown. 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. to1000r. 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. £150-£200

     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

    2359

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     Azores and Madeira: Bills of Exchange (Letras de Câmbio)

     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 manuscriptinscription “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 eachColony, 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 cancellingcoat 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 andPonta 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, blueand red, rare. Photo. £150-£200

     Azores

    Stamp Duty (Imposto do Selo, Estampilhas Fiscais)

     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 valuesunused, used 10r., 30r. (3) and 60r. (3), shades. £100-£120

     2369 - 40r. used on Certificate of Baptism, very rare usage. Barata 7. £120-£150

     2370 1868 Royal Coat of Arms, imperforate plate proofs on lined paper ex Casa da Moeda archive, 10r., 100r. and1000R, 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. £250-£300

     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 sentout 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 linedarchival 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. and800r. used. £100-£120

     2378 - Mint values (14) 10r. to 900r. (less 100r.) Barata 34-48 and used (19) 20r. to 5000r. (33) £150-£200

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    Ex 2386

    Ex 2387

    Ex 2403Ex 2402Ex 2401

    Ex 2400

    Ex 2397

    Ex 2396

    Ex 2393Ex 2392

    Ex 2391

    Ex 2389

    Ex 2388

    Ex 2394

    Ex 2395

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     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, dated1878. 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”. Statusunknown 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.SEMinstead 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 (Contribuição 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 travelto U.S.A., franked by 18$000 (6 x 3$000) and 1$000 Alienados, rare. Barata 5. £120-£150

     2399 Sanitary Inspection (Leis Sanitárias): Imperforate proofs of 1907, 1908 and 1909 Barata 5-7, also EspecialidadesFarmacêuticas (Proprietary Medicines) imperforate proofs 1907 (2), 1908 (2), 1909 (2), Barata 11-166.

    £100-£120

     2400 Tuition Fees (Propinas de Matrícula): 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

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    2417

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    Ex 2426

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    2429

    Ex 2431

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    6 June 2013 John Dahl Revenues of Portugal & Colonies 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 smallbarrels 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 BritainK.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

    Stamp Duty (Imposto do Selo, Estampilhas Fiscais)

     2426 1864 King Luis I, proofs in strips of three of the 20r. and 200r. with bar through value, also singles proofs of the50r., 200r., 300r., 1000r., and three used examples. (13) Photo. £150-£200

     2427 - 20r., 200r. and 1000r. used. Barata 1, 3, 5. £100-£120

     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 - 50r. pair one with “5” in “50” inverted, unused, rare. Photo. £150-£200

     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 onthick 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

    Ex 24322430