| X | 1c | yelbrn & blk | tapir | |||
| X | 2c | lake & blk | travellers tree | |||
| X | 3c | grn & blk | Jesselton station | |||
| X | 4c | orgred & blk | assembly | |||
| X | 5c | orgbrn & blk | Asian elephant | |||
| X | 6c | yelgrn & blk | rhinoceros | |||
| X | 8c | plowing | ||||
| - | 10c | wild boar | ||||
| - | 12c | great black cockatoo | ||||
| - | 16c | hornbill | ||||
| - | 24c | cassowary | ||||
| X | 25c | yelgrn & blk | ||||
| - | 50c | — | — | |||
| - | $1 | — | — | |||
| - | $2 | — | — | |||
| - | $5 | (1928) | — | — | ||
| - | $10 | (1928) | — | — |