| "0" of 50 in top corners are square in shape. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2341917 |
| "BRITISH NORTH BORNEO" is 2mm tall. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2341916 |
| "BRITISH" measures 10.5-11 mm wide Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2341919 |
| "BRITISH" measures 12 mm wide | 1 | 2341905 |
| "POSTAGE DUE" Overprint at top of stamp | 1 | 2342174 |
| "POSTAGE DUE" Overprint at top of stamp Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342175 |
| "POSTAGE DUE" Overprint at top of stamp Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342176 |
| "POSTAGE DUE" Overprint in center of stamp Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 2 | 1699334 2342217 |
| 1 cent. surcharge (red) on 4c | 1 | 1773117 |
| 1 cent. surcharge (red) on 5c. | 1 | 1513278 |
| 10 CENTS surcharge (black) on $1. The 10 is 4mm above the word CENTS Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 1513280 |
| 20 CENTS surcharge (black) on $1. The 20 is 4mm above the word CENTS Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 1699366 |
| 30 CENTS surcharge (black) on $1. The 30 is 4mm above the word CENTS Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 1699367 |
| 4 CENTS surcharge (black) on $1. The 4 is 3.5mm above the word CENTS Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 1699365 |
| 40 CENTS surcharge (black) on $1. The 40 is 4mm above the word CENTS Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 1699368 |
| 6 cents. surcharge (black) on 10c. | 1 | 1773107 |
| 6 cents. surcharge (green) on 8c. | 1 | 1773106 |
| Also exists imperf. vertical "0" of 50 in top corners are oval in shape | 1 | 1699321 |
| Also exists imperf. vertical "BRITISH NORTH BORNEO" is 1.5mm tall | 1 | 1699320 |
| Base Stamp inscribed "POSTAGE & REVENUE" above Coat of Arms Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2052477 |
| Base Stamp inscribed "POSTAGE & REVENUE" below Coat of Arms Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2052479 |
| Base stamp without "POSTAGE & REVENUE" Inscripiton. Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2052480 |
| Base stamps inscribed "POSTAL REVENUE" Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2052478 |
| Distance between "4" and "CENTS" 4.5 mm | 2 | 2342059 2342060 |
| Distance between "4" and "CENTS" 8.5 mm | 2 | 2342061 2342062 |
| Distance between "4" and "CENTS" in surcharge 4.5 mm | 2 | 1699374 1699375 |
| Gibbons call shade "Slate Lilac" Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342117 |
| Gibbons classifies this shade as "Rose-Lake" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 1699386 |
| Gibbons classifies this shade as "Rose-Lake" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342224 |
| Gibbons describes shade as "Brown Lake" Overprint at bottom of stamp Overprint type I : Thick letters, notch in the bottom of "G" in "POSTAGE" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342349 |
| Gibbons describes shade as "Brown Lake" Overprint type II : Thin letters, no notch in the bottom of "G" in "POSTAGE" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342355 |
| Gibbons describes shade as "Brown Lake" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Cross in carmine | 1 | 2342248 |
| Gibbons describes shade as "Brown Lake" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Cross in vermillion | 1 | 2342237 |
| Gibbons describes shade as "Brown Lake" Variety with Period after "EXHIBITION." Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342300 |
| Gibbons describes shade as "Chestnut" | 1 | 2342345 |
| Gibbons describes shade as "Chestnut" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342286 |
| Gibbons describes shade as "Chestnut" Variety with Period after "EXHIBITION." Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342287 |
| Gibbons describes shade as "Deep Bright Blue" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342198 |
| Gibbons describes shade as "Deep Rose-Lake" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342290 |
| Gibbons describes shade as "Deep Rose-Lake" Variety with Period after "EXHIBITION." Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342291 |
| Gibbons describes shade as "Rose Lake" Overprint at bottom of stamp Overprint type I : Thick letters, notch in the bottom of "G" in "POSTAGE" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342325 |
| Gibbons describes shade as "Rose Lake" Overprint at bottom of stamp Overprint type I : Thick letters, notch in the bottom of "G" in "POSTAGE" Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342326 |
| Gibbons describes shade as "Rose Lake" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Cross in carmine | 1 | 2342243 |
| Gibbons describes shade as "Rose Lake" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Cross in vermillion | 1 | 2342229 |
| Gibbons describes shade as "Rose Lake" Variety with Period after "EXHIBITION." Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342281 |
| Gibbons describes shade as "Rose-Lake" Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342187 |
| Gibbons describes shade as "Rosy Mauve" New setting of "POSTAGE DUE." with period at end. Overprint Applied Locally Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342133 |
| Gibbons describes shade as "Rosy Mauve" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342216 |
| Gibbons describes shade as "Rosy Mauve" Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342145 |
| Gibbons describes shade as "Slate Lilac" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 2 | 2342126 2342128 |
| Gibbons describes shade as "Slate Lilac" Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342129 |
| Gibbons describes this shade as "Rose Red" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Surcharged, in black, with "RED CROSS TWO CENTS". The lines of the surcharge are 9mm apart. The 2c premium was donated to the Red Cross Society. | 1 | 1699395 |
| Gibbons describes this shade as "Rose Red" Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Surcharged, in black, with "RED CROSS TWO CENTS". The lines of the surcharge are 9mm apart. The 2c premium was donated to the Red Cross Society. | 1 | 2342256 |
| Gibbons describes this shade as "Rosy Mauve" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342015 |
| Gibbons describes this shade as "Rosy Mauve" Perforation can vary between 13½ and 14 on two sides of this stamp and 12 and 13 on the other two sides of this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342017 |
| Gibbons describes this shade as "Rosy Mauve" Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342016 |
| Gibbons lists perforation in a range between 14½ to 15 on all sides. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342182 |
| Gibbons lists shade as "Rosy Mauve" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342137 |
| Gibbons lists shade as "Rosy Mauve" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342045 |
| Gibbons lists shade as "Rosy Mauve" Perforation can vary between 13½ and 14 on two sides of this stamp and 14½ and 15 on the other two sides of this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342046 |
| Gibbons lists shade as "Rosy Mauve" Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342044 |
| Gibbons lists shade as "Royal Blue" | 1 | 2342365 |
| Gibbons lists shade as Lake Brown Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. Inscription "British North Borneo" and "POSTAGE & REVENUE" | 1 | 2341915 |
| Inscribed "JESSELETON" | 1 | 1513315 |
| Inscribed "JESSELTON" | 1 | 1513321 |
| Inscribed "POSTAGE & REVENUE" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342035 |
| Inscribed "POSTAGE & REVENUE" Perforation can vary between 13½ and 14 on two sides of this stamp and 12 and 13 on the other two sides of this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342037 |
| Inscribed "POSTAGE & REVENUE" Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342036 |
| Inscribed "POSTAL REVENUE" Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342031 |
| Inscribed (correctly) "POSTAGE & REVENUE" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 1699371 |
| Inscribed (incorrectly) "POSTAL REVENUE" Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 1513288 |
| Inscription "British North Borneo" and "POSTAGE" | 2 | 2341927 2341928 |
| Label below coat of arms inscribed "POSTAGE" | 3 | 1699314 2103030 2341906 |
| Label below coat of arms inscribed "POSTAGE" Also exists imperf. vertical | 1 | 1699319 |
| Label below coat of arms inscribed "POSTAGE" Also exists imperf. vertical | 2 | 1699316 1699318 |
| Label below coat of arms inscribed "POSTAGE" The following variants exist : Perforation - imperf. vertical | 1 | 1699315 |
| Label below coat of arms inscribed "POSTAGE" The following variants exist : Perforation - imperf. vertical Perforation - imperf. horizontal | 1 | 1699317 |
| Lacks Inscription "POSTAGE & REVENUE" Perforation can vary between 12 and 13 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342034 |
| Lacks Inscription "POSTAGE & REVENUE" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342032 |
| Lacks Inscription "POSTAGE & REVENUE" Perforation can vary between 13½ and 14 on two sides of this stamp and 12 and 13 on the other two sides of this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342033 |
| Maltese cross = brick red Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2103034 |
| Maltese cross = carmine Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2103035 |
| New setting of "POSTAGE DUE." with period at end. Overprint Applied Locally Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. | 4 | 2342121 2342122 2342123 2342134 |
| Overprint "MALAYA-BORNEO EXPOSITION" in blue Variety with Period after "EXHIBITION." Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342301 |
| Overprint "MALAYA-BORNEO EXPOSITION" in red Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342302 |
| Overprint "MALAYA-BORNEO EXPOSITION" in red Variety with Period after "EXHIBITION." Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342303 |
| Overprint Horizontal Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 2 | 2341997 2341998 |
| Overprint Vertical Reading Downward Perforation can vary between 14½ and 15 due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2341991 |
| Overprint Vertical Reading Up Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342043 |
| Overprint Vertical Reading Upwards Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 1995306 |
| Overprint at bottom of stamp Overprint type I : Thick letters, notch in the bottom of "G" in "POSTAGE" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 11744 |
| Overprint at bottom of stamp Overprint type I : Thick letters, notch in the bottom of "G" in "POSTAGE" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 8 | 2342317 2342319 2342322 2342324 2342327 2342329 2342331 2342350 |
| Overprint at bottom of stamp Overprint type I : Thick letters, notch in the bottom of "G" in "POSTAGE" Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. | 2 | 2342328 2342330 |
| Overprint at top of stamp Overprint type I : Thick letters, notch in the bottom of "G" in "POSTAGE" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342271 |
| Overprint horizontal Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 1995310 |
| Overprint in center of stamp Overprint type I : Thick letters, notch in the bottom of "G" in "POSTAGE" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 3 | 2342320 2342321 2342323 |
| Overprint in sans-serif letters. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 2 | 2342214 2342215 |
| Overprint reads downwards Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342097 |
| Overprint reads downwards Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342084 |
| Overprint reads upwards Perforation can vary between 12 and 13 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342096 |
| Overprint reads upwards Perforation can vary between 13½ and 14 on two sides of this stamp and 12 and 13 on the other two sides of this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342094 |
| Overprint reads upwards Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342083 |
| Overprint reads upwards Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342095 |
| Overprint reads upwards. Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2052481 |
| Overprint type I : Thick letters, notch in the bottom of "G" in "POSTAGE" Biological name - Dicerorhinus sumatrensis Stamp from the series "Pictorial Definitives 1909-1928" overprinted POSTAGE DUE horizontally. | 1 | 1995329 |
| Overprint type I : Thick letters, notch in the bottom of "G" in "POSTAGE" Stamp from the series "Pictorial Definitives 1909-1928" overprinted POSTAGE DUE horizontally. | 7 | 1995330 11748 1995327 1995328 1995331 1995332 1995326 |
| Overprint type II : Thin letters, bottom of "G" in "POSTAGE" without notch. | 1 | 1995333 |
| Overprint type II : Thin letters, no notch in the bottom of "G" in "POSTAGE" | 8 | 2342357 2342358 2342351 2342352 2342359 2342360 2342361 2342362 |
| Overprint type II : Thin letters, no notch in the bottom of "G" in "POSTAGE" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 2 | 2342354 2342356 |
| Overprint vertical reading down. Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 1995309 |
| Overprint vertical reading downwards Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2341983 |
| Overprint vertical reading upward Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 1995304 |
| Overprint vertical reading upwards Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2341985 |
| Overprint vertical reading upwards Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 2 | 2341982 2341984 |
| Overprint without period at end of "POSTAGE DUE" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 1699372 |
| Overprinted with Serifed Characters Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 2 | 2342168 2342169 |
| Perforation can vary between 12 and 13 due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 3 | 2341989 2342008 2342013 |
| Perforation can vary between 12 and 13 on this stamp due to variations in the perforating machinery used by the printer. | 2 | 2342072 2342080 |
| Perforation can vary between 12 and 13 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 2 | 2341937 2341941 |
| Perforation can vary between 12 and 13 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 6 | 2341954 2342020 2342030 2342088 2342093 2342160 |
| Perforation can vary between 13½ and 14 due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 2 | 2341988 2341992 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 16 | 2342225 2342227 2342276 2342295 2342298 2342305 2342307 2342309 2342064 2342067 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Biological name - Dicerorhinus sumatrensis Cross in carmine | 1 | 2052488 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Biological name - Dicerorhinus sumatrensis Cross in vermilion | 1 | 2052487 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Biological name - Dicerorhinus sumatrensis Stamp from the series "Pictorial Definitives 1909-1928" overprinted (in red) "MALAY-BORNEO EXHIBITION 1922" | 1 | 1699415 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Biological name - Dicerorhinus sumatrensis Surcharged, in black, with "RED CROSS TWO CENTS". The lines of the surcharge are 9mm apart. The 2c premium was donated to the Red Cross Society. | 1 | 1995315 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Biological name - Dicerorhinus sumatrensis Surcharged, in red, with a Red Cross and the words "FOUR CENTS" The 4c premium was donated to the Red Cross Society. | 1 | 1699405 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Botanical name - Ravenala madagascariensis Cross in carmine | 1 | 2052486 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Botanical name - Ravenala madagascariensis Cross in vermillion | 1 | 2052485 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Botanical name - Ravenala madagascariensis Surcharged, in black, with "RED CROSS TWO CENTS". The lines of the surcharge are 9mm apart. The 2c premium was donated to the Red Cross Society. | 1 | 1699394 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Cross in carmine | 1 | 11737 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Cross in vermilion. | 1 | 11736 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamp from the series "Pictorial Definitives 1909-1928" overprinted (in grey) "MALAY-BORNEO EXHIBITION 1922" | 5 | 11742 1699413 1699414 1699416 1699419 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamp from the series "Pictorial Definitives 1909-1928" overprinted (in red) "MALAY-BORNEO EXHIBITION 1922" | 7 | 1699411 1699412 1699417 1699418 1699421 1699422 1699423 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamp from the series "Pictorial Definitives 1909-1928" surcharged (in red) "20 CENTS" and overprinted (in blue) "MALAY-BORNEO EXHIBITION 1922" | 1 | 1699420 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 44 | 11734 292221 751364 1345660 1699385 1699387 1699388 1699389 1699390 1699391 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Surcharged, in black, with "RED CROSS TWO CENTS". The lines of the surcharge are 13-14mm apart. The 2c premium was donated to the Red Cross Society. | 1 | 1699398 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Surcharged, in black, with "RED CROSS TWO CENTS". The lines of the surcharge are 9mm apart. The 2c premium was donated to the Red Cross Society. | 13 | 11739 1699396 1699397 1995314 1995316 1995317 1995318 1699399 1699400 1699401 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Surcharged, in red, with a Red Cross and the words "FOUR CENTS" The 4c premium was donated to the Red Cross Society. | 12 | 1513346 1699404 1995320 11740 1699406 1699407 1699408 1995321 1995322 1995323 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Cross in carmine | 6 | 2342245 2342246 2342247 2342249 2342250 2342251 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Cross in vermillion | 6 | 2342230 2342234 2342235 2342236 2342238 2342239 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 41 | 2342183 2342186 2342188 2342191 2342194 2342195 2341942 2341945 2341950 2341951 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Surcharged, in black, with "RED CROSS TWO CENTS". The lines of the surcharge are 13-14mm apart. The 2c premium was donated to the Red Cross Society. | 2 | 2342262 2342263 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Surcharged, in black, with "RED CROSS TWO CENTS". The lines of the surcharge are 9mm apart. The 2c premium was donated to the Red Cross Society. | 3 | 2342257 2342259 2342260 |
| Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Surcharged, in red, with a Red Cross and the words "FOUR CENTS" The 4c premium was donated to the Red Cross Society. | 6 | 2342264 2342265 2342266 2342268 2342269 2342270 |
| Perforation can vary between 13½ and 14 on two sides of this stamp and 12 and 13 on the other two sides of this stamp due to variations in the perforating machinery used by the printer. | 3 | 2342065 2342073 2342079 |
| Perforation can vary between 13½ and 14 on two sides of this stamp and 12 and 13 on the other two sides of this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 2 | 2341936 2341981 |
| Perforation can vary between 13½ and 14 on two sides of this stamp and 12 and 13 on the other two sides of this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 22 | 2341940 2341946 2341952 2341956 2341959 2341966 2342112 2342114 2341987 2341990 |
| Perforation can vary between 13½ and 14 on two sides of this stamp and 14½ and 15 on the other two sides of this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342068 |
| Perforation can vary between 13½ and 14 on two sides of this stamp and 14½ and 15 on the other two sides of this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2341935 |
| Perforation can vary between 13½ and 14 on two sides of this stamp and 14½ and 15 on the other two sides of this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 11 | 2341943 2341948 2341953 2341957 2341962 2341965 2341968 2342106 2341995 2341999 |
| Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. | 13 | 2342226 2342278 2342283 2342293 2342312 2342315 2342063 2342066 2342069 2342070 |
| Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 20 | 1513343 1699360 1699361 1699363 1699364 2341938 1513345 1995303 1995305 1995307 |
| Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Botanical name - Ravenala madagascariensis Cross in vermillion | 1 | 2342228 |
| Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Botanical name - Ravenala madagascariensis Surcharged, in black, with "RED CROSS TWO CENTS". The lines of the surcharge are 9mm apart. The 2c premium was donated to the Red Cross Society. | 1 | 2342255 |
| Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Cross in carmine | 4 | 2342241 2342242 2342244 2342252 |
| Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Cross in vermillion | 4 | 2342231 2342232 2342233 2342240 |
| Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 45 | 2342184 2342185 2342189 2342190 2342192 2342193 2342196 2342197 2342199 2342200 |
| Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Surcharged, in black, with "RED CROSS TWO CENTS". The lines of the surcharge are 9mm apart. The 2c premium was donated to the Red Cross Society. | 2 | 2342258 2342261 |
| Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Surcharged, in red, with a Red Cross and the words "FOUR CENTS" The 4c premium was donated to the Red Cross Society. | 1 | 2342267 |
| Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 4 | 779088 1513342 1699359 1699362 |
| Period after "Cents" level with bottom of word | 2 | 2341907 2341909 |
| Period after "Cents" raised above bottom of word | 2 | 2341908 2341910 |
| Stamp Number variety for perforation 14 . | 1 | 2342179 |
| Stamp Number variety for perforation 15. Gibbons lists perforation in a range between 14½ to 15 on all sides. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342180 |
| Stamp from the series "Pictorial Definitives 1939-1945" overprinted (in black) with GR monogram and the words "THE STATE OF" and "BRITISH PROTECTORATE" obliterated by black bars. | 13 | 416325 1513348 1513349 1513352 1513353 1513354 1513355 1513356 1513357 1513358 |
| Stamp from the series "Pictorial Definitives 1939-1945" overprinted (in red) with GR monogram and the words "THE STATE OF" and "BRITISH PROTECTORATE" obliterated by red bars. | 2 | 1513350 1513351 |
| Stamp inscribed "POSTAGE & REVENUE" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342052 |
| Stamp inscribed "POSTAGE & REVENUE" Perforation can vary between 13½ and 14 on two sides of this stamp and 12 and 13 on the other two sides of this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342051 |
| Stamp of series "Pictorial Definitives 1939-1945" overprinted "WAR TAX" in black | 2 | 1513293 1513294 |
| Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 31 | 1513344 2341969 2341970 2341971 2341972 2341973 2341974 2341975 2341976 1699379 |
| Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. Inscription "British North Borneo" and "POSTAGE & REVENUE" | 3 | 1699323 2103033 1513272 |
| Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. Inscription "British North Borneo" and "POSTAGE & REVENUE" Also exists imperf. vertical | 2 | 1513273 1513274 |
| Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. Inscription "British North Borneo" and "POSTAGE & REVENUE" Also exists in yellow-green | 1 | 1513275 |
| Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. Inscription "British North Borneo" and "POSTAGE & REVENUE" The following variants exist : Perforation - imperf. vertical | 2 | 1513271 1699358 |
| Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. Inscription "British North Borneo" and "POSTAGE & REVENUE" The following variants exist : Perforation - imperf. vertical Colour - dull blue Colour and perforation - dull blue/imperf. vertical | 1 | 1513276 |
| Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. Inscription "British North Borneo" and "POSTAGE & REVENUE" | 3 | 2341925 2341926 2341914 |
| Stamps with cancellatons consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 2 | 2341885 2341886 |
| There are 13 pearls on the left and right edges of the stamp design | 1 | 2341904 |
| There are 14 pearls on the left and right edges of the stamp design. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2341918 |
| Variation : perforation | 1 | 11746 |
| Variety "DOLLAPS" instead of "DOLLARS" in bottom label. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2341922 |
| Variety Lower bar of overprint broken at left | 1 | 2342374 |
| Variety Lower bar of overprint broken at right | 6 | 2342368 2342369 2342370 2342371 2342372 2342373 |
| Variety No Period after "PROTECTORATE" Gibbons describes shade as "Slate Lilac" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342130 |
| Variety No Period after "PROTECTORATE" Gibbons lists shade as "Slate Lilac" Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342118 |
| Variety No Period after "PROTECTORATE" Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 3 | 2342110 2342111 2342113 |
| Variety No Period after "PROTECTORATE" Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342116 |
| Variety No Period after "PROTECTORATE". Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 3 | 2342147 2342173 2342218 |
| Variety for perforation 12½. | 1 | 2342333 |
| Variety for perforation 14 | 1 | 2342181 |
| Variety period after "DUE" in overprint. Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342042 |
| Variety with Period after "EXHIBITION." Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 1 | 2342285 |
| Variety with Period after "EXHIBITION." Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. | 15 | 2342277 2342280 2342282 2342288 2342289 2342292 2342296 2342297 2342299 2342304 |
| Variety with Period after "EXHIBITION." Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. | 5 | 2342279 2342284 2342294 2342313 2342316 |
| With Inscription "POSTAGE & REVENUE" Perforation can vary between 12 and 13 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342041 |
| With Inscription "POSTAGE & REVENUE" Perforation can vary between 13½ and 14 on two sides of this stamp and 12 and 13 on the other two sides of this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342040 |
| With Inscription "POSTAGE & REVENUE" Perforation can vary between 14½ and 15 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342039 |
| With Inscription "POSTAGE & REVENUE" Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342038 |
| With Period after "PROTECTORATE". Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342219 |
| With Period after "PROTECTORATE". Perforation can vary between 13½ and 14 on this stamp due to variations in the perforating machinery used by the printer. Stamps with cancellations consisting of a grid of bars are remainders of minimal value compared to stamps with clear postal cancellations. | 1 | 2342172 |
| large "3" without serifs | 2 | 2341899 2341901 |
| overprint "BMA"=British Military Administration | 15 | 11751 11752 11753 11754 11755 11756 11757 11758 11759 11760 |
| small "3" with serifs | 2 | 2341898 2341900 |
| with Period after "Cents" and no period after "Revenue" | 1 | 2341911 |
| without Period after "Cents" and with period after "Revenue" | 1 | 2341912 |