China, 1897 Red Revenue small figures surcharge 2c. on 3c. red, position 6, curiously the "Yin" is not overinked as is usually the case, deep bright colour, choice centring on brilliant white paper, very fine unused with much original gum, hinge remainders. Chan 84.
Estimate HK$ 2,500 - 3,000 Est. HK$2,500-3,000 (Image1)

Est. HK$2,500-3,000

China, 1897 Red Revenue small figures surcharge 2c. on 3c. red, position 17, good colour, centred just to top right, cancelled by part "Customs/Soochow" double-ring d.s. of "Feb 25 1897" in brown, fine to very fine, and an early date for this cancellation. Experts and Consultants certificate (2007). Chan 84.
Estimate HK$ 2,500 - 3,000 Est. HK$2,500-3,000 (Image1)

Est. HK$2,500-3,000

China, 1897 Red Revenue small figures surcharge 2c. on 3c. red, variety Chinese character surcharge partly omitted in second and third horizontal rows, additionally stamp is so dramatically miscentred to top so as to show portion of adjoining stamp at foot, lightly cancelled by Customs dater, fine and a striking combination of varieties. China Stamp Society certificate (2006). Chan 84 var.
Estimate HK$ 5,000 - 6,000

As these surcharges were locally produced by a commercial printer in Shanghai, and in a different ink than that used by the Statistical Department of Customs, both the varying impressions of the surcharge coupled with the inconsistent composition of the ink mixtures particularly in the oil base gave rise to such partly missing surcharge varieties. Est. HK$5,000-6,000 (Image1)

Est. HK$5,000-6,000

China, 1897 Red Revenue small figures surcharge 2c. on 3c. red, position 6, again curiously lacking the usual overinking of the character "Yin", cancelled by "Pagoda Anchorage/Customs/Mail Matter" oval h.s., very fine and the only Customs Mail Matter handstamp regularly used as a canceller on the Red Revenue stamps. Chan 84.
Estimate HK$ 8,000 - 10,000

References: L.Y. Woo, Revenue Surcharges. L.Y. Woo Collection (Taipei, 1983), p. 155. Illustrated. Est. HK$8,000-10,000 (Image1)

Est. HK$8,000-10,000

China, 1897 Red Revenue small figures surcharge 2c. on 3c. red, variety surcharge inverted, position 9, bright colour and well centred on fresh white paper, unused with part to large part original gum, hinge remainders and light fingerprint on gum, very fine and a choice example of this popular rarity. Chan 84i.
Estimate HK$ 150,000 - 200,000

Expertisation: B.P.A. certificate (2011).

Provenance: Colonel Valentine Burkhardt, Spink PhilaChina (Hong Kong), 13.1.2013, lot 2094. Est. HK$150,000-200,000 (Image1)

Est. HK$150,000-200,000

China, 1897 Red Revenue small figures surcharge 4c. on 3c. red, position 20, wonderfully fresh bright colour on pristine white paper, minute speck of extraneous surcharging ink in margin at right, very fine unused with much original gum. An exquisite example of this rare stamp. Chan 85.
Estimate HK$ 250,000 - 300,000

Expertisation: Experts and Consultants certificate (2010).

Provenance: Jane and Dan Sten Olsson, Interasia (Hong Kong), 30.1.2010, lot 229.

This was the third value in the surcharging sequence to be issued, with the top row of Chinese characters from the large $1 surcharge retained and the original surcharge setting of twenty-five containing these characters rearranged in a more or less transposed forme.

Only two sheets of one hundred were surcharged in panes of twenty-five, resulting in two hundred stamps being so surcharged. One pane of twenty-five received the surcharge in both violet and black (double surcharge). Est. HK$250,000-300,000 (Image1)

Est. HK$250,000-300,000

China, 1897 Red Revenue large figures surcharge 1c. on 3c. red, position 1, a stupendous example, deep rich colour on brilliant white paper, near perfect centring within absolutely enormous balanced margins, extremely fine and fresh unused with part to large part original gum. A gem for the connoisseur. B.P.A. certificate (2011). Chan 87.
Estimate HK$ 3,000 - 4,000 Est. HK$3,000-4,000 (Image1)

Est. HK$3,000-4,000

China, 1897 Red Revenue large figures surcharge 1c. on 3c. red, surcharge shifted to right, bright colour, outstanding centring, very fine and fresh unused with large part original gum. Chan 87.
Estimate HK$ 2,200 - 2,600 Est. HK$2,200-2,600 (Image1)

Est. HK$2,200-2,600

China, 1897 Red Revenue large figures surcharge 1c. on 3c. red with sheet margin at left, position 6, large box of central character, deep colour, excellent centring, cancelled by part "Customs/Shanghai" double-ring d.s. in brown, very fine and choice. Chan 87a.
Estimate HK$ 2,500 - 3,000 Est. HK$2,500-3,000 (Image1)

Est. HK$2,500-3,000

China, 1897 Red Revenue large figures surcharge 2c. on 3c. red, position 6, deep bright colour on brilliant white paper, well centred, fine to very fine unused with part to large part original gum. Chan 88.
Estimate HK$ 2,000 - 2,500 Est. HK$2,000-2,500 (Image1)

Est. HK$2,000-2,500

China, 1897 Red Revenue large figures surcharge 4c. on 3c. red, position 1, deep rich colour on bright white paper, near perfect centring, extremely fine and fresh unused with part to large part original gum. One of the most distinctive positions of the surcharge setting. Chan 89.
Estimate HK$ 6,000 - 8,000 Est. HK$6,000-8,000 (Image1)

Est. HK$6,000-8,000

China, 1897 Red Revenue large figures surcharge $1 on 3c. red, positions 2-3/7-8, a magnificent block of four with sheet margin at top, deep rich colour on bright white paper, well centred, very fine unused with large part to much original gum, usual gum skips, some adherence at top left and spot of glazing around hinge at foot. A rare and exceptional top sheet margin block. Chan 90.
Estimate HK$ 500,000 - 600,000

Provenance: Woo Lo-Yuan.

References: Directorate General of Posts, Ministry of Communications, Republic of China, The Revenue Surcharges China 1897, Vol. I (Taipei, 1984), No. 10, p. 43. Illustrated.
L.Y. Woo, Revenue Surcharges, L.Y. Woo Collection (Taipei, 1983), p. 21. Illustrated.

THE ONLY RECORDED BLOCK OF FOUR FROM THESE POSITIONS WITH SHEET MARGINS. Est. HK$500,000-600,000 (Image1)

Est. HK$500,000-600,000

China, 1897 (5 May) part envelope to Lyons, France "Per First Mail", "Per French post", "Yangtse", bearing 1897 New Currency small figures surcharges ½c. on 3ca. orange-yellow and 4c. on 4ca. rose-pink with Red Revenues large figures surcharges 1c. on 3c. red and 2c. on 3c. red, cancelled by Chefoo pakua in brown, matching "Customs/Chefoo" double-ring origin d.s. on reverse, in combination with France "Chine" 25c., cancelled by "Shang-hai/Chine" c.d.s., showing "Ligne N/Paq. Fr. No. 1" octagonal d.s. adjacent, the envelope has the complete front and part of the back intact, the latter which shows the double-ring origin d.s. and trace of arrival c.d.s., fine and very rare differential rate usage with the Red Revenues. Chan 37, 40, 87, 88.
Estimate HK$ 20,000 - 25,000

Expertisation: Experts and Consultants certificate (2007).

References: Benjamin Y.K. Hwa, The Illustrated Covers, Postcards, Lettercards, Remittance Certificates of Revenue Surcharges, Vol. I, p. 103. Illustrated.
Tony To-Wah Kwan, ed., Covers and Cards of Empress Dowager Jubilee and its Surcharged Issues. Volume Two: Surcharged Issues Covers and Cards-1897 (Hong Kong, 2011), p. 672. Illustrated.

A FINE EXAMPLE OF THE "DIFFERENTIAL TARIFF" ON COVER TO FRANCE.

The 7½ cents differential rate based on the fall in value of the French exchange rate, only in effect for a short period.

The differential rate ("differential tariff") represented a saving in postage costs at the Chinese Imperial Post Office during a relatively short time. This circumstance arose from the depreciation of the gold franc by approximately 25%. The U.P.U. foreign rate for mail sent through the French Post Office was 25 centimes, which was equivalent to 10 cents Chinese currency in silver. The sharp fall in value of the French franc meant that a 25 centimes French stamp now only cost 7.5 cents. The Imperial Post Office accepted this payment of 7.5 cents in Chinese postage for mail matter originating with it as a "differential rate" for international mail with only French postage stamps paying for overseas transmission. Est. HK$20,000-25,000 (Image1)

Est. HK$20,000-25,000

China, 1897 (13 May) envelope to Shanghai (16.5) bearing large figures 1c. on 3c. horizontal pair, deep colour, near perfect centring within wide margins, cancelled by "Customs/Swatow" double-ring d.s., envelope a trifle reduced at right, very fine. Chan 87.
Estimate HK$ 60,000 - 80,000

Provenance: Richard Canman, Stanley Gibbons, 19.10.1972, lot 648
James B. Whang
Robert Tan, Zurich Asia (Hong Kong), 7.12.2004, lot 527
Lam Man Yin, Interasia (Hong Kong), 26.2.2011, lot 644.

References: L.Y. Woo, Revenue Surcharges. L.Y. Woo Collection (Taipei, 1983), p. 61. Illustrated.
Directorate General of Posts, Ministry of Communications, Republic of China, The Revenue Surcharges China 1897, Vol. II (Taipei, 1987), p. 985. Illustrated.
Benjamin Y.K. Hwa, The Illustrated Covers, Postcards, Lettercards, Remittance Certificates of Revenue Surcharges, Vol. I, p. 119. Illustrated.

A FINE MAY 1897 USAGE OF THE "CUSTOMS SWATOW" DATER.

The 2 cents domestic single letter rate. Est. HK$60,000-80,000 (Image1)

Est. HK$60,000-80,000

China, 1897 (16 June) envelope from a sailor on board the S.M.S. "Prinzess Wilhelm" at Chefoo to Germany (23.7) bearing 1897 New Currency small figures surcharge on Dowager 1st printing 4c. on 4ca. rose-pink and large figures surcharge 1.5mm. setting on Dowager 3rd printing 2c. on 2ca. yellow-green (2) with Red Revenues large figures surcharge 1c. on 3c. red pair, positions 16-17, position 16 the large box of central character, cancelled by Chefoo pakua in brown, matching "Customs/Chefoo" double-ring origin d.s. and "Shanghai" transit dollar dater (17.6) in brown on reverse, in combination with France "Chine" 25c cancelled by "Shang-hai/Chine" c.d.s. (18.6), with Ligne N/Paq. Fr. No. 9" octagonal d.s. (19.6) and "Celle" arrival c.d.s. on reverse, one 1c. on 3c. has a blunt corner and the envelope has a minor knick at right, very fine and appealing mixed issue franking. Chan 40, 76, 87, a.
Estimate HK$ 80,000 - 100,000

Provenance: Quintin Tan Kok Tin, Spink (Hong Kong), 21.1.2007, lot 271.

References: Directorate General of Posts, Ministry of Communications, Republic of China, The Revenue Surcharges China 1897, Vol. I (Taipei, 1984), p. 129. Illustrated.
Tony To-Wah Kwan, ed., Covers and Cards of Empress Dowager Jubilee and its Surcharged Issues. Volume Two: Surcharged Issues Covers and Cards-1897 (Hong Kong, 2011), p. 749. Illustrated.

A MAGNIFICENT DOWAGER SURCHARGE-RED REVENUE OVERSEAS FRANKING FROM CHEFOO.

The 10 cents U.P.U. overseas single rate. Est. HK$80,000-100,000 (Image1)

Est. HK$80,000-100,000

China, 1897 (26 June) envelope to Shanghai (28.6) bearing small figures surcharge 2c. on 3c. red, position 1 with curved lower right serif in "n" of "cents", cancelled by "Kiukiang" dollar dater in brown, with "Shanghai" arrival dollar dater in brown on reverse, insignificant piece of flap at back missing, fine to very fine usage from the Hykes correspondence. Chan 84.
Estimate HK$ 40,000 - 50,000

References: Directorate General of Posts, Ministry of Communications, Republic of China, The Revenue Surcharges China, Vol. II (Taipei, 1987), p. 985. Illustrated.
Benjamin Y.K. Hwa, The Illustrated Covers, Postcards, Lettercards, Remittance Certificates of Revenue Surcharges, Vol. I, p. 187. Illustrated.

A FINE DOMESTIC USAGE OF THE KIUKIANG DOLLAR DATER. Est. HK$40,000-50,000 (Image1)

Est. HK$40,000-50,000

China, 1897 (1 July) envelope to Mount Pleasant, Ohio, U.S.A. per "Canadian Pacific Mail" bearing large figures surcharge 2c. on 3c. red, cancelled by "Nanking" dollar dater in brown, "Shanghai" transit dollar dater (2.7) in brown (on reverse), in combination with Japan Koban 5s. blue, cancelled by "Shanghai/I.J.P.O." c.d.s. (3.7), with "Yokohama" (8.7, date inverted), "Vancouver" (20.7) and "Chicago & Minn./R.P.O." (24.7, Railway Post Office) transit c.d.s. on reverse, the envelope slightly reduced at right, very fine and an outstanding usage, particularly so with this scarce dollar dater. Chan 88.
Estimate HK$ 150,000 - 200,000

Provenance: James B. Whang.

References: Directorate General of Posts, Ministry of Communications, Republic of China, The Revenue Surcharges China 1897, Vol. I (Taipei, 1984), p. 144. Illustrated.
Benjamin Y.K. Hwa, The Illustrated Covers, Postcards, Lettercards, Remittance Certificates of Revenue Surcharges, Vol. I, p. 197. Illustrated.

AN EXCEPTIONAL USAGE OF THE NANKING DOLLAR DATER ON COVER TO THE U.S.A. THROUGH THE JAPANESE POST OFFICE AT THE PREFERENTIAL RATE.

The sender apparently affixed a 2 cents stamp to pay the domestic postage to Shanghai and his own 5 sen stamp for transmission through the Japanese Post Office. Standard procedure was to affix 10 cents of Chinese stamps at the post office through which the letter was being sent and in exchange for this the equivalent amount of foreign stamps would be applied by the Imperial Post Office. The Japan 5 sen was to pay the preferential rate to the U.S.A. which was in effect until 1 October 1897. Est. HK$150,000-200,000 (Image1)

Est. HK$150,000-200,000

China, 1897 (11 Aug.) envelope to Shanghai (14.8) per ship "Kansu" bearing 1897 New Currency small figures surcharge on Dowager 1st printing 5c. on 5ca. dull orange and Red Revenue large figures surcharge 1c. on 3c. red, cancelled by "Amoy" dollar dater, light water staining, fine and rare. Chan 41, 87.
Estimate HK$ 150,000 - 200,000

Expertisation: B.P.A. certificate (2009).

Provenance: "China Red Revenue Covers", Sotheby's (Hong Kong), 7.11.1996, lot 910
W.S. Kong, Interasia (Hong Kong), 25.9.2009, lot 1.

References: Benjamin Y.K. Hwa, The Illustrated Covers, Postcards, Lettercards, Remittance Certificates of Revenue Surcharges, Vol. I, p. 240. Illustrated.
Explore Dollar Daters (1897-1913), Taipei: Philatelic Writer's Club, 2007, p. 160. Illustrated.
Tony To-Wah Kwan, ed., Covers and Cards of Empress Dowager Jubilee and its Surcharged Issues. Volume Two: Surcharged Issues Covers and Cards-1897 (Hong Kong, 2011), p. 869. Illustrated.

THE ONLY RECORDED COVER WITH THE AMOY DOLLAR DATER USED AS A CANCELLER ON A RED REVENUE STAMPTHE ONLY RECORDED EXAMPLE OF A RED REVENUE STAMP ON A COVER CANCELLED BY THE "AMOY" DOLLAR DATER.

The 6 cents triple domestic rate. Est. HK$150,000-200,000 (Image1)

Est. HK$150,000-200,000

China, 1897 (15 Sept.) envelope to Germany (26.10) bearing 1897 New Currency small figures surcharge on Dowager 1st printing ½c. on 3ca. orange-yellow (4, with pair) and large figures surcharge 1.5mm. setting on Dowager 3rd printing 2c. on 2ca. yellow-green and 5c. on 5ca. yellow (short perf.) with Red Revenues large figures surcharge 1c. on 3c. red, position 14, cancelled by Tientsin pakua, matching "Tientsin" origin dollar dater ("S" in "Sep" reversed) and "Shanghai" transit dollar dater (18.9, "S" in "Sep" reversed) in blue (on reverse), in combination with France "Chine" 25c., cancelled by "Shang-hai/Chine" c.d.s. (23.9), with "Ligne N/Paq. Fr. No. 10" transit c.d.s. (25.9) and "Heidelberg" arrival c.d.s. on reverse, very fine and a splendid franking of the utmost appeal. Chan 37, 76, 78, 87.
Estimate HK$ 120,000 - 150,000

References: Benjamin Y.K. Hwa, The Illustrated Covers, Postcards, Lettercards, Remittance Certificates of Revenue Surcharges, Vol. I, p. 277. Illustrated.
Tony To-Wah Kwan, ed., Covers and Cards of Empress Dowager Jubilee and its Surcharged Issues. Volume Two: Surcharged Issues Covers and Cards-1897 (Hong Kong, 2011), p. 958. Illustrated.

A DELIGHTFUL DOWAGER SURCHARGE-RED REVENUE MIXED ISSUE FRANKING ON AN OVERSEAS COVER.

The 10 cents U.P.U. overseas single rate. Est. HK$120,000-150,000 (Image1)

Est. HK$120,000-150,000

China, 1898 (23 Apr.) envelope to Shanghai (25.4) bearing Red Revenue small figures surcharge 2c. on 3c. red and I.C.P. 2c. deep orange, cancelled by "Kiukiang" dollar dater and showing "Shanghai/Local Post" arrival c.d.s. adjacent, the envelope has age spotting which also affects the stamps, fine and rare mixed issue franking of the same values, especially so during the intercalary month. Chan 88, 94.
Estimate HK$ 60,000 - 80,000

Provenance: "China Red Revenue Covers", Sotheby's (Hong Kong), 7.11.1996, lot 901.

References: Benjamin Y.K. Hwa, The Illustrated Covers, Postcards, Lettercards, Remittance Certificates of Revenue Surcharges, Vol. II, p. 379. Illustrated.
Explore Dollar Daters (1897-1913), Taipei: Philatelic Writer's Club, 2007, p. 90. Illustrated.

THE ONLY KNOWN INSTANCE OF A RED REVENUE STAMP ON COVER CANCELLED BY A KIUKIANG DOLLAR DATER DURING THE INTERCALARY MONTHTHE ONLY RECORDED EXAMPLE OF THE KIUKIANG DOLLAR DATER ON A RED REVENUE COVER USED DURING THE INTERCALARY MONTH.

The 4 cents domestic double rate. Est. HK$60,000-80,000 (Image1)

Est. HK$60,000-80,000

China, 1898 (26 Apr.) envelope with sender's handstamp "G.M.H. Playfair. H.B.M. Consulate, Ningpo" in violet to France (8.6) via Hong Kong (6.5) bearing on reverse 1897 New Currency small figures surcharge 4c. on 4ca. rose-pink pair and Red Revenue large figures surcharge 4c. on 3c. red horizontal strip of three, cancelled by "Ningpo" dollar dater, showing "Ligne N/Paq. Fr. No. 5" octagonal d.s. (7.5) on front, foreign post office stamp for overseas transmission has been torn off the front of the cover, nevertheless a marvelous franking of two surcharged issues. Chan 40, 89.
Estimate HK$ 30,000 - 40,000

A NEW CURRENCY SURCHARGE DOWAGER-RED REVENUE USAGE WITH THE SAME VALUE.

The 20 cents international double rate. Est. HK$30,000-40,000 (Image1)

Est. HK$30,000-40,000

China, 1899 (27 Sept.) envelope to Hamilton, Canada (23.10) bearing Red Revenues small figures surcharge 2c. on 3c. red vertical pair, positions 1/11, position 1 with missing dot in "Yang", I.C.P. 4c. brown and C.I.P. 2c. deep red, cancelled by "Kiukiang" bilingual c.d.s., "Shanghai" bilingual transit c.d.s. (29.9, on reverse), in combination with Japan Koban 10s. orange-brown, cancelled by "Shanghai/I.J.P.O." c.d.s., with "Yokohama" and "Vancouver/B.C." (18.10) transit and "Hamilton" arrival (23.10) c.d.s. on reverse, the Red Revenue top stamp has blunt corner at top right, very fine mixed issue franking to a rare North American destination. Chan 84, 95, 106.
Estimate HK$ 150,000 - 200,000

Expertisation: Experts and Consultants certificate (2011).

Provenance: "China Red Revenue Covers", Sotheby's (Hong Kong), 7.11.1996, lot 902.

References: Benjamin Y.K. Hwa, The Illustrated Covers, Postcards, Lettercards, Remittance Certificates of Revenue Surcharges, Vol. II, p. 546. Illustrated.

AN IMMENSELY RARE RED REVENUE USAGE TO CANADA.

The 10 cents U.P.U. international rate. Est. HK$150,000-200,000 (Image1)

Est. HK$150,000-200,000

China, 1901 (18 Sept.) registered postcard to Germany (2.11) bearing 1897 New Currency small figures surcharge 5c. on 5c. orange-yellow, Red Revenue large figures surcharge 4c. on 3c. red, and C.I.P. 5c. flesh, cancelled by "Tientsin" bilingual c.d.s. in blue, handstruck "R" in red and "Shanghai" bilingual transit c.d.s. (24.9) adjacent, in combination with France "Chine" 10c. and 25c., cancelled by "Shang-hai/Chine" c.d.s. (26.9), showing "R" framed h.s. and "Piroscafi/Esteri" framed h.s., with "Baden-Baden" and "Lichtenthal" arrival c.d.s. alongside, fine and colourful mixed issue franking registered postcard usage at the proper rate. Chan 41, 89, 108.
Estimate HK$ 35,000 - 40,000

Expertisation: Peter Holcombe photo opinion (1987).

Provenance: Andrew G. Holtz.

References: Benjamin Y.K. Hwa, The Illustrated Covers, Postcards, Lettercards, Remittance Certificates of Revenue Surcharges, Vol. II, p. 611. Illustrated.

A PLEASING REGISTERED POSTCARD USAGE WITH A RED REVENUE 4C. ON 3C. STAMP.

The Chinese postage was 14 cents (4c. postcard rate + 10c. registration = 14c.) with French postage of 35 centimes for transmission overseas (10c. postcard rate + 25c. registration = 35c.). Est. HK$35,000-40,000 (Image1)

Est. HK$35,000-40,000