N1/9, 1942 2c/50c Overprints, comprised of (violet overprint applied at Miri unless otherwise mentioned) 2c Green with black overprint NH pair, 2c Black NH, 3c Green NH, 5c used, 8c Carmine NH, plus 6c Carmine NH overprinted at Kuching NH and a 50c with dubious blue overprint and cancel (not figured), also includes some overprinted and un-overprinted Japanese issues used during the occupation and some North Borneo 1c/20c 3-line surcharge issues, F-VF, see online scans (SG J1/11, £995)

CV. 500-750

N20, 1942 $4 Overprint, well centered, NH, fresh and Very Fine (SG J24, £325)

CV. 200-250

N22, 1942 $10 Overprint, PO fresh, NH, choice Very Fine (SG J26, £325)

CV. 200-250

Japanese Occupation Revenues Collection, oval seals on 1934/41 issue on homemade pages and comprised of Small Seal (characters touching oval) 1c, 2c, 3c, 4c, 6c carmine, 10c, $1, Small Seal (characters not touching) 1c (2), 2c, 5c (2), 6c, carmine, 10c, 25c (6 incl imprint strip of five), 50c, $1 red seal, $1 blue seal (2), $2, $3, F-VF (see online scans)

CV. 150-200

Japanese Occupation "Official Seals" Selection, overprints on 1934/41 issue; overprint of three Japanese characters between double bars on 1934/41 1c, 6c carmine, 15c margin single with accounting number, 20c, $2, $4, $5, $10; two additional singles with the same overprint plus the violet occupation overprint applied at Kuching (6c lake-brown) or Sibu (8c), bonus group of similar for North Borneo Occupation with same overprints on the 2c, 4c, 6c, 8c postage due issues, F-VF; some signed Rowell (see online scans)

CV. 150-200