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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Burma, Japanese Army Administration, 1942 (22 Sept.) Anna/Rupee Surcharges - contd. 2094 2r. on 20s. ultramarine, variety surcharge double, in black and inverted in red, fine unused with trace of gum. S.G. J55h var. Photo 2095 B 5r. on 30s. turquoise, a block of six (2x3) from the top of the sheet, showing extra surcharge in margin above first stamp, fine unused with interleaving paper. Initialled “AE” (Adgey-Edgar). S.G. J56. Photo 2096 5r. on 30s. turquoise, two singles with surcharge inverted, one in black (B.P.A. certificate, 1960), the other in red, fine with part gum and with interleaving paper respectively. S.G. J56a, J56fa, £185 2097 + 5r. in black on 30s. turquoise lower left corner block of four, the upper left stamp showing variety surcharge double, a few minor gum crease otherwise fine mint. A scarce multiple. S.G. J56/56b, £171+. Photo 2098 5r. in red on 30s. turquoise vertical pair, the upper stamp with surcharge inverted, fine unused with interleaving paper. S.G. J56f/56fa. Photo 2099 5r. on 30s. turquoise horizontal pair, the left stamp with surcharge in red, the right with surcharge in black, fine unused with backing paper. S.G. J56/56f. Photo 2100 5r. on 30s. turquoise vertical pair with margin at right, the lower stamp with surcharge in black, the upper stamp with surcharge inverted in red, fine unused with interleaving paper. S.G. J56/56fa. Photo 2101 B 5r. in red on 30s. turquoise, a top marginal block of nine, the centre stamp with surcharge omitted and showing extra surcharge in margin above the third stamp, fine unused with interleaving paper. A rare multiple. S.G. J56fc, £325+. Photo PROVENANCE: Gerald Davis, April 2005 S$400-500 S$300-400 S$120-150 S$120-150 S$120-150 S$120-150 S$200-250 S$500-600 2102 5r. in red on 30s. turquoise horizontal pair, the right stamp with surcharge omitted, fine unused with interleaving paper. S.G. J56fc, £325. Photo S$200-250 2103 5r. in red on 30s. turquoise vertical pair, the upper stamp with surcharge inverted, the lower stamp with surcharge omitted, fine unused with interleaving paper. S.G. J56var. Photo S$250-300 2104 Fall of Singapore 4a. on 4s.+2s. emerald vertical pair with margin at foot, the upper stamp with surcharge inverted, fine unused. S.G. J56g/56i, £630+. Photo S$400-500 2105 Fall of Singapore 4a. on 4s.+2s. emerald with margin at left, variety surcharge inverted, fine mint; also a normal mint example but with top right corner thinned S.G. J56i, £450. Photo S$300-400 —————————— 2106 1942 (15 Oct.) Farmer 5c. on 1a. and Definitive 1c. on 1 ⁄2a. on 1s. (2, one with 1s. omitted), 2c. on 1 ⁄2a. on 2s., 3c. on 3 ⁄4a. on 3s. (2 types, one with 3c. in blue), 5c. on 1a. on 5s., 10c. on 3a. on 7s. and 15c. on 4a. on 4s., unused, with part gum or backing paper; the 10c. on 3a. on 7s. with a light vertical crease and a little soiled, otherwise sound. S.G. J57-J63, £769 2107 1942 (15 Oct.) Farmer 5c. on 1a. and Definitive 1c. on 1 ⁄2a. on 1s., 2c. on 1 ⁄2a. on 2s. (on small piece), 3c. on 3 ⁄4a. on 3s., 5c. on 1a. on 5s., 15c. on 4a. on 4s. and 20c. on 8a. in red and in black (tear at top right) on 8s., used and generally fine. S.G. J57-J61, J63, J64, J64a; £1138 S$300-400 S$500-600 Photos appear on page 17 WWW.SPINK.COM
September 22, 2013 - SINGAPORE 1942 (15 Oct.) New Currency Surcharges 2108 Farmer Issue 2108 B 5c. on 1a., a top right corner block of six (3x2), the centre stamp in top row with surcharge omitted, fine unused. Very rare. S.G. J57a, £1900+. Photo PROVENANCE: Milo D. Rowell, June 1998 S$2,000-2,500 Pictorial Issue 2109 1c. on 1 ⁄4a. on 1s (3, one with anna surcharge unobliterated), 2c. on 1 ⁄2a. on 2s. (2), 3c. on 3 ⁄4a. on 3s. (3, one with surcharge in blue), 5c. on 1a. on 5s. (5, two without surcharge), 10c. on 3a. on 7s. (B.P.A. certificate, 1998) and 15c. on 4a. on 4s. (6), a good range of obliteration methods, mostly fine. S.G. J58-J63, £1500+ 2110 + 1c. on 1 ⁄4a. on 1s. chestnut block of four with margin at left, showing “anna” values obliterated by unusual cork obliterator, fine unused with interleaving paper, fine. B.P.A. Certificate (1952). S.G. J58, £220+. Photo S$800-1,000 S$150-180 2111 1c. on 1 ⁄4a. on 1s. chestnut horizontal strip of three with margin at top, the centre stamp with “1C.” omitted, fine unused with interleaving paper. Rare. B.P.A. Certificate (1983). S.G. J58a, £900. Photo S$1,000-1,200 PROVENANCE: Gerald Davis, April 2005 2112 1c. on 1 ⁄4a. on 1s. chestnut vertical pair from the right of the sheet with “anna” surcharge unobliterated, the lower stamp with variety “ 1 ⁄4A.” inverted, fine unused with interleaving paper. Very scarce. S.G. J58/58b, £275+. Photo 2113 1c. on 1 ⁄4a. on 1s. chestnut vertical pair with “anna” surcharge unobliterated, the upper stamp with variety “ 1 ⁄4A.” inverted, fine unused. Very scarce. S.G. J58/58b, £275+. Photo S$250-300 S$250-300 Photos also appear on pages 17 and 21 19
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PRIVATE TREATY SALES Penny Black, P
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4 AT THE SALE 4.1 Refusal of admiss
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5.12 Refund in the case of Forgery
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S$50 © Copyright 2013 STAMPS COINS
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