Revenue stamps of Hong Kong

Hong Kong issued revenue stamps from 1867 to the 1990s, both when it was a British colony as well as when it was under Japanese occupation.

In 1903 a new set was issued showing King Edward VII, who had acceded to the throne following Victoria's death two years earlier.

These exist in a number of different watermarks and perforations and continued to be issued until 1951 (with the exception of the Japanese occupation from 1941–45).

Many stamps exist overprinted or handstamped B OF E or BILL OF EXCHANGE in a variety of formats.

Similar overprints were issued on Queen Elizabeth II revenues in 1956, and these remained in use until the 1970s.

On 25 December 1941, British forces in Hong Kong surrendered to Japan following several days of fierce fighting.

New designs were also issued printed locally, showing either the HSBC building (then the government headquarters) or Mount Fuji.

This stamp is very rare as only two recently discovered copies are known, and it was previously thought that this was never issued.

[3] Monography: Hong Kong Fiscal Seals & Adhesives by Philippe Orsetti (http://www.hongkongstudycircle.com/papers.html)