Embossed revenue: 1870 first issue 1d to £5 complete set of 13 proof impressions, cut to shape on white laid paper, offered with 1d, 2d and 3d used cut outs and 1890 bill of lading complete document bearing impression of 1d. A super lot, the proof set extremely rare. (Image)

Stamp Duty: 1876 2nd issue 1d and 3d Imperforate plate proofs in issued colours on gummed paper, Wmk Crown CA. As McClellan S21/22. (Image)

Stamp Duty: 1870 wmk CC 1d to 10s set of 11, part o.g., each opt 'SPECIMEN' type D9, with trimmed perfs at top and bottom, of trivial importance as this is a set unique in this form, possibly prepared for the 1872 Kensington exhibition, with five values showing the 'cracked cog' plate variety. A wonderful set, ex Marcus Samuel. McClellan S1/11 (Image)

Stamp Duty: Extensive mint and used collection, beautifully written up including first issue mint set to 5s, 6d (3) and 3s (2) showing inverted watermarks, a used set to 10s, followed by an extensive study colleciton on 19 pages including plate blocks and multiples, showing positional varieties, plate and current numbers, a mint and used set of the CA 2nd issue, attempted usage on cover and much more not mentioned. A very interesting lot, an exhibit waiting to be built with this as the basis! McClellan S1/24 (Image)

1870 wmk Crown CC 2d, 4d (2), 6d, 2s in fine mint complete panes of 40, with plate and current numbers in margins, and showing 'Cracked cog' flaw at pos 4/9, also 3s and 4s high values in half panes, (upper and lower respectively), the latter also showing 'cracked cog.' Some separation and creasing, still a highly attractive and scarce group of multiples. (Image)

Australia & States, extensive and intact collection on pages with strength in Queensland, including 1871-72 Type F2 imperforate proof in lilac, fiscally used values (15) to 20s, and unused values (7) to 2s, 1886 chalon £1 green complete pane of 30 fiscally used. Western Australia DLR swans (14) to £1, and Waterlow Swans (49) sorted by issue with values to 10s including many varieties of perf and watermark, 1907 probate set of 14 to £50, and fees set of 16 to £100 both fine mint with many unmounted. A substantial lot which also includes Commonwealth issues and smatterings of other states, viewing and careful inspection sure to reward. (Image)

1916-23 KGV collection written up on pages, comprising type a (13mm) opt 1d to 3s, mint values (15 ) including 1d with blue overprint and 4d with opt in gold and silver (both apparently unissued), and type b (16mm) opt complete used set to 3s, with additional study page showing 'Penvy' and 'On e' amongst other varieties on 1d, Type c 'Revenue/ Only' opt 2d and 3s, plus 1916-23 1d mauve opt 'REVENUE', (28) and a few pages of cancellations and usage. A remarkably complete collection of the KGV issues. McClellan R1/26 (Image)

1916-84 Collection on pages comprising ADHESIVE EMBOSSED McClellan type a) 3d to £100 set of 15 values used, the £10, £20, £50 and £100 noted by the vendor to have had just 60 of each issued, 1948 apparent use on complete cover, McClellan type b) 14 values to 5s, 1950-73 issues (7) to $40, and 1977 large format revenues (9) including 2 complete documents. An interesting lot, the high values very rare. McClellan Y1/53, and R31/54 (Image)

1901-23 Mint & Used collection on card comprising 1933 'Crocodile' £1 black, fine used, 1901 overprints on Cape, 1d used, and 3d, and 6d (2) mint, and KEVII 1d (2), with different block overprint types used. A useful lot. (Image)

1887-1961 used collection (20) on stock cards, comprising 1887 1s to £5 keyplate issues used (the £5 damaged), 1903 Cape Standing £5 green overprinted 'BECHUANALAND/ PROECTORATE' in block font (a rarity), KEVII 5s lilac & black, pair fine used on piece, KGV 1914 opts on South Africa (6) including 10s block of four, 1922 1d red (creased) and 2s6d orage & green, and QEII 1955 £1 green & black and 1961 R10 on £5 orange & black. A good representative lot. (Image)

1897 'Tati Concessions' elephant set of 6 to £5, wmk rosette, unmounted o.g. Gum creasing (as often affects this issue,) still very fine appearance with wonderfully fresh colours, the £5 notably very over-inked at upper right. An iconic and desirable set. (Image)

1897 'Tati Concessions' 10s Green and £1 grey-blue, tied to small piece by complete 'THE TATI CONCESSIONS LTD/ MATEBELELAND'' oval hs in Violet, offered with 1s red similarly cancelled. A rare trio, the high values of this set most elusive in used condition. (Image)

Substantial balance lot of the A-Z collection including Burma Japanese Occupation revenues, GB Consular 5s used in COOK ISLANDS, Bahrain Large format Waterlow 'Falconry' issue, 1r Black Malaya including War Relief labels, Japanese Occupation issues, a few High value keyplates, Perak $25,KGV $25 x3 on document, a representative group of Sarawak including 'R overprints mint, wide range of South Africa and states including many mint KGVI 'Language transposed errors, Bermuda collection with fiscally used keyplates, British Guiana fiscally used postage stamps etc. etc. A treasure trove which needs to be viewed to be fully appreciated.

Direct Embossed revenue: c.1850-65 Collection of 12 used cut outs, the first from an 1850 set denominated 10c and 20c, the remaining ten a range of large format values ranging from 10c to $300. A very impressive group of the highest rarity which would be almost impossible to replicate, with none of these values see by McClellan. Ex Derek Nathan (Image)

Entertainment Duty: c.1920? no wmk 4c black on green, perf 14, part o.g. this the discovery example, and previously only recorded in British Library as a proof (as part of a set of five), with no record of issue, and no requisitions for printing noted after 1921. Offered with roulette perf 12c green 'Sugar Industry Provident Society' Union dues stamp, fine used. [Very few stamps from this Colony have only one recorded example...] (Image)

Inland Revenue: 1869-78 Group of 18 imperforate proofs from $1 to $40, some showing Waterlow or Saunders Watermark, with an additional $1 black mounted on stout card Ex Waterlow Archives, all unused to large part o.g. Condition mixed in places reflective of archival source, a few with ink annotations on reverse showing through to face, still a tremendous group with impeccable provenance, their rarity emphasised by the fact that this set was put together by combining the holdings of both Foxley and De Magistris. (Image)

Inland Revenue: 1869-78 Group of 19 Specimen (16) or cancelled (3) examples comprising $16 deep blue with part PERFIN 'SPECIMEN/ WATERLOW & SONS/ LIMITED', $8 to $20 perf 10 group of 5 overprinted 'SPECIMEN (30.5x2.75mm) in black (4) or red, in seriffed capitals not recorded by Samuel, $1 to $40 group of 10 Perf 15 or imperf ($7 grey) with same specimen type, this set including the key $30 blue-green, and $12 orange $30 blue-green and $40 magenta each handstamped 'CANCELLED' in black, again in a type not recorded by Samuel. A few minor blemishes as would be expected, not detracting from this extraordinary group of the highest importance and rarity, almost certainly originating from Waterlow proof or archive material, with many values ex Foxley and De Magistris. Superb! (Image)

Inland Revenue: 1878 $1 black, COMPLETE SHEET of 24, fresh and very fine large part o.g. with the vast majority of the sheet unmounted. An extraordinary survival, this perforation believed by Morley to have not been issued. A unique item, the only recorded complete sheet of ANY of the Inland Revenue Issues and by definition the largest multiple extant. Superb. McClellan R41 (Image)

Inland Revenue: 1869-78, Comprehensive and intact collection of UNUSED issues of all perf types, beautifully written up and presented on vendor's original pages. Comprising Perf 10 $1 to $10 group of 12, perf 15 $1 to $20 group of 7, Perf 12 $1 to $40 group of 11 to $40 including $5 corner pair, (both sets ex Dr Conrad Graham), Perf 12 $1 to $40 complete set and perf 10 $12 to $40 then a further group of 34 in value order from $1 to $40, including $5 with misperf. This lot contains three examples of the $30 blue-green, including the only recorded fine unused example (of the other two, one is defective the other has no gum.) A few blemishes here and there, although in practical terms this lot would be impossible to replicate; the fruits of 40 years of diligent collecting and comprising the entire holdings for this issue of the vendor, De Magistris, Conrad Graham and Cyril Bell combined! An opportunity not to be missed. McClellan R1/55 (Image)

Inland Revenue: 1869-78 intact used collection, showing examples of each denomination in each perforation, the key rarity in the lot the 1869-75 $30 blue-green the only such example known to us. The sets are presented in chronological order with dates of cancellation, the Perf 12½ issues proving the most elusive with the vendor still having some gaps after 40 years of study of the issue! A remarkable group, surely as complete as exists for this issue, with the $30 ranking amongst the rarest revenue stamps of the British Commonwealth.

Inland Revenue: 1869-78 $20 red, perf 12x10, very fine used with neat ms initials and 3/8/74 cancellation. Some missing perfs at right but of minimal importance for this rarity, this the sole recorded example perforated thus. Superb! McClellan R40 (Image)

Inland Revenue: 1873 (13 Sept) Complete Gun Licence (195x155mm) bearing 1869-75 $4 green perf 10, tied by ms signature of Commissary of taxation. A unique and spectacular document with no others recorded. A wonderful piece of social history. (Image)

Medicine Duty: c.1910 8c and 24c red and black, and 32c, 64c and 16c green and black, each fine unused. The last of which (foor 'value 128 cents and under') is the discovery example and consequently not listed thus. McClellan M1/5 (Image)

Medicine Duty 8c (value under 32c) red and black, and 8c (value under 64c) green and black, panes of 18 stamps, fresh unused. Usual brown gum and blemishes, still fine for these largest recorded multiples. McClellan M2/M3 (Image)

Summary Jurisdiction: c.1865 original Stamp-size ARTIST'S ESSAY for the adopted Summary Jurisdiction design, executed in black ink on thin card (61 x 75mm), with ornate printed frame containing the printed message 'SKETCH FOR APPROVAL, An early return will oblige'. An exquisite and unique essay of the highest importance, this the sole example of original Victorian Waterlow artwork we have ever seen or heard of, for any issue. Superb. (Image)