1900-71 Revenues of Guernsey (53, also seven documents bearing a further 22 stamps), Jersey (92, also two documents or pieces bearing a further ten stamps) or Alderney. Included are Guernsey Entertainments Tax stamps used (3) or used for sales tax on receipts (3), 1940 sales tax stamps (29 + five on documents) and various Specimen overprints (19); Jersey 1912 1/- sheet of 36, 1942 5/-, triangular Property Guarantee Fund issues (8, with piece bearing £1 (3), 2/-, 1/-), Social Assurance 1942 3d mint imprint strip of four, 1942 1/- with Jure-Justicier overprint, and various Specimen overprints (22); also 1885 document allowing the collection of tithes at St. Andrews, Guernsey, upon payment of £121. (146 stamps + 10 documents).

Jersey. 1942 1/- Vermilion revenue, WW2 printing typographed from half-tone blocks, mint block of 15 (the upper three rows of the sheet) with variety vertical perforations missing between the third and fourth columns resulting in three imperf between pairs.