The Japanese Occupation Issues of South East Asia by Spink and Son

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S$50

THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA

R 22 SEPTEMBER 2013

360 Orchard Road, # 06-03A International Building, Singapore 238869 www.spink.com

SINGAPORE

STAMPS COINS BANKNOTES MEDALS BONDS & SHARES AUTOGRAPHS BOOKS WINES

22 SEPTEMBER 2013

SINGAPORE

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GROUP CHAIRMAN AND CEO Olivier D. Stocker YOUR SPECIALISTS STAMPS UK - Tim Hirsch Guy Croton David Parsons Nick Startup Neill Granger Paul Mathews Dominic Savastano Tom Smith USA - George Eveleth Richard Debney EUROPE - Guido Craveri Fernando Martínez CHINA - Anna Lee COINS UK - Mike Veissid Paul Dawson Richard Bishop William MacKay Eleanor Charlotte Dix Tim Robson Barbara Mears John Pett USA - Stephen Goldsmith Greg Cole Normand Pepin CHINA - Mark Li BANKNOTES, BONDS & SHARES UK - Barnaby Faull Mike Veissid Andrew Pattison USA - Stephen Goldsmith CHINA - Mark Li ORDERS, DECORATIONS, MEDALS & MILITARIA UK - Mark Quayle Oliver Pepys BOOKS UK - Philip Skingley AUTOGRAPHS

SALE CALENDAR 2013 STAMPS 15/16 August 10 September 21 September 22 September 22 October 23 October 23 October 24 October 13 November 14 November 14 November 11 December

The Collector’s Series Sale British East Africa and Uganda - The Award Winning Collections of George T. Krieger Stamps and Covers of South East Asia The Japanese Occupation Issues of South East Asia Bermuda - Dr. the Hon. David J. Saul Collection The Award Winning “Medina” Collection of India Part III Important British Empire Revenues The J. B. Bloom Collection of South Africa The Collector’s Series Sale Mauritius Stamps and Postal History The “Lionheart” Collection of Great Britain and British Empire - Part II Great Britain Stamps and Postal History

New York London Singapore Singapore London London London London London London London London

144 13040 13030 13038 13045 13028 13041 13046 13043 13048 13049 13044

Tibetan Coins from the Nick Rhodes Collection North East Indian Coins from the Nick Rhodes Collection Indian, Islamic, British and Anglo-Gallic Coins and Commemorative Medals World Coins and Commemorative Medals The Collector’s Series Sale Ancient, British & Foreign Coins and Commemorative Medals

Hong Kong London London London New York London

13020 13019 13014 13039 317 13015

World Banknotes The Ibrahim Salem Collection of African Banknotes Banknotes of Bermuda - Dr. the Hon. David J. Saul Collection The Collector’s Series Sale World Banknotes

London London London New York London

13018 13037 13047 317 13034

Orders, Decorations, Campaign Medals & Militaria Orders, Decorations, Campaign Medals & Militaria

London London

13002 13003

The Collector’s Series Sale Bonds and Share Certificates of the World

New York London

317 13017

The Collector’s Series Sale

New York

317

An Evening of Exceptional Wines

Singapore

SFW03

COINS 21 August 24 September 24/25 September 1 October 9/10 October 3 December

USA - Stephen Goldsmith WINES BANKNOTES CHINA - Anna Lee Guillaume Willk-Fabia YOUR EUROPE TEAM (LONDON - LUGANO) Chairman’s Office Monica Kruber Charles Blane

2/3 October 4 October 4 October 9/10 October 5 December

Directors Tim Hirsch Anthony Spink Auction & Client Management Team Miroslava Adusei-Poku Eleanor Ball Luca Borgo Rita Ariete John Winchcombe Harry Gladwin María Martínez Maurizio Schenini Finance Alison Bennet Marco Fiori Mina Bhagat Dennis Muriu Alison Kinnaird Billy Tumelty Dean Dowdall IT & Administration Berdia Qamarauli Attila Gyanyi Liz Cones Curlene Spencer Tom Robinson Cristina Dugoni Giacomo Canzi

MEDALS 25 July 21 November

BONDS AND SHARES 9/10 October 28 November

YOUR AMERICA TEAM (NEW YORK) AUTOGRAPHS Chairman Emeritus John Herzog Auction Administration and Marketing & Design Sonia Alves Luke Mitchell Finance & Administration Sam Qureshi Ingrid Qureshi Auctioneer Stephen Goldsmith

9/10 October

WINES 20 September

The above sale dates are subject to change

YOUR ASIA TEAM (HONG KONG - SINGAPORE) Vice Chairman Anna Lee Administration Amy Yung Newton Tsang Raymond Tat Gary Tan

Spink offers the following services: – VALUATIONS FOR INSURANCE AND PROBATE FOR INDIVIDUAL ITEMS OR WHOLE COLLECTIONS – – SALES ON A COMMISSION BASIS EITHER OF INDIVIDUAL PIECES OR WHOLE COLLECTIONS –

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA featuring the Dr. Ian Matheson Collections of Kedah and Kelantan 22 September 2013 in Singapore and on and/or SALE LOCATION

YOUR SPINK TEAM FOR THIS SALE

HILTON SINGAPORE 581 Orchard Road, 238883 Singapore in Panorama Room on 24th Floor tel + (65) 6730 7492 fax + (65) 6730 7491

FOR YOUR QUESTIONS ABOUT THE SALE LOTS

Nick Startup nstartup@spink.com +44 (0)20 7563 4073 (available until 16 September)

(available from Thursday 19 September)

SALE DETAILS

FOR YOUR BIDS

Sunday 22 September 2013 First Session at 10.30 a.m. (Lots 2001-2427) Second Session at 2.30 p.m. (Lots 2428-2835)

Miroslava Adusei-Poku auctionteam@spink.com +44 (0)20 7563 4020 fax +44 (0)20 7563 4037 (available until 19 September)

In sending commission bids or making enquiries, this sale should be referred to as SYONAN - 13038

Gary Tan gtan@spink.com + 65 6339 8801

VIEWING OF LOTS SPINK LONDON 69 Southampton Row, Bloomsbury, London WC1B 4ET By appointment only in the Stamp Department up to and including Tuesday 3 September 2013 HILTON SINGAPORE 581 Orchard Road, 238883 Singapore, in Panorama Room on 24th Floor

FOR YOUR INTERNET BIDDING

Attila Gyanyi agyanyi@spink.com +44 (0)20 7563 4090

FOR YOUR PAYMENT

Thursday 19 September 2013 10.00 a.m. - 6.00 p.m. Friday 20 September 2013 10.00 a.m. - 5.00 p.m. Saturday 21 September 2013 10.00 a.m. - 6.00 p.m. Spink is delighted to introduce a brand new Spink Live launched directly from our website from the 8th September 2013. For more information and personal assistance please call +44 (0)20 7563 4090 or email it@spink.com

Billy Tumelty btumelty@spink.com +44 (0)20 7563 4018

FOR YOUR VAT ENQUIRIES

John Winchcombe jwinchcombe@spink.com +44 (0)20 7563 4101

Use this QR code to visit our online catalogue and leave commission bids. You can download the QR Code Reader for iPhone, Blackberry and Android from App Store on your smartphone

The Spink Environment Commitment: Paper from Sustainable Forests and Clean Ink For centuries Spink and its employees have been preserving and curating collectable items. We now wish to play a modest role in preserving our planet, as well as the heritage of collectables, so future generations may enjoy both. We insist that our printers source all paper used in the production of Spink catalogues from FSC registered suppliers (for further information on the FSC standard please visit fsc.org) and use non hazardous inks. We also insist they hold the environmental standard ISO 14001. Spink recycle all ecological material used on our premises and we would encourage you to recycle your catalogue once you have finished with it.

Front Cover Illustrations: 2057, 2415, 2016, 2227, 2420, 2312, 2830, 2818

Back Cover Illustrations: 2108, 2249

To purchase a catalogue: email: catalogues@spink.com tel: +44 (0)20 7563 4108 fax: +44 (0)20 7563 4037 For more information about Spink services, forthcoming sales and sales results visit the Spink Website www.spink.com

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Extensions Prospective buyers who wish to obtain an expert opinion on any lot (other than a mixed lot or lot containing undescribed stamps) are requested to notify Spink in writing not less than forty-eight hours before the time fixed for the commencement of the first session of the sale. If accepted by Spink, such request shall have the same effect as notice of an intention to question the genuineness or description of the lot for the purposes of Condition 3.4 of our Terms and Conditions for Buyers. Notice of a request for an expert opinion must give the reason why such is required and specify the identity of the expert which will be subject to the agreement of Spink. All lots for which Certificates of Authenticity are desired must be submitted by Spink to the Expert Committee for choice.

Buyers are reminded that any lot(s) purchased “on extension” are subject to payment in accordance with our normal Terms & Conditions of Business. Settlement of any lots on extension should be made at the time of invoice payment. Overdue accounts are subject to interest charges. Extensions requested on account of condition will not normally be accepted for expert opinions. Any Lot described as having faults or defects may not be returned should a certificate cite other faults or defects not included in the catalogue description. Should Spink accept a request for an extension under the foregoing provisions of this paragraph, the fact may be stated by the Auctioneer from the rostrum prior to the sale of the lot. It should be noted that any stamp accompanied by a Certificate of Authenticity is sold on the basis of that Certificate only and not on the basis of any other. No request for an extension will be accepted on such a stamp and the return of such a stamp will not be accepted.

Notes Concerning Descriptions GUM: Original gum should be expected on unused stamps where appropriate, unless stated otherwise in the description: mint unused with original gum showing slight disturbance caused by previous hinge, which may be present in part or entirely removed. part original gum unused with original gum significantly disturbed or heavily hinged unmounted mint original gum as issued unused without gum COVERS: Should be expected to have minor nicks and tears usually from opening. Folded letters or covers normally have one or two file folds. These are not described unless of an exceptional nature and are not grounds for return. entire letter complete as sent with comments still attached to the outer address portion entire the outer portion of a folded letter but without contents cover an envelope

Symbols and Abbreviations 刂 ᔛ

刂 ᔛ អ + អ B

័

var. cat. c.d.s.

unmounted mint unused used block of four block larger than four used on cover, entire letter, etc. on piece variety, varieties catalogue, catalogue value circular datestamp

d.s. h.s. ᔛ A ᔛ S ᔛ C ᔛ E ᔛ P

F R

datestamp handstamp air mail specimen cancelled essay proof forgery reprint

References Catalogue values and numbers are those taken from the latest available edition. The use of Gibbons Specialised catalogues in Great Britain sales is clearly indicated. Where other catalogues are used they are mentioned by name.

Buyers are reminded that payment must be made within seven days from the date of sale (condition 5.4.1), and interest will be added for overdue accounts (condition 5.10.1.1). Please note charges for credit card payments (condition 5.4.3(iii)). WWW.SPINK.COM

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September 22, 2013 - SINGAPORE Note: All buyers must read the notes concerning requests for Extensions printed on page 2 of this catalogue. The Terms of that notice must be complied with fully under all circumstances.

SUNDAY 22 SEPTEMBER 2013 First Session commencing at 10.30 a.m. (Lots 2001-2427)

JAPANESE OCCUPATION OF SOUTH EAST ASIA BRUNEI 2001

2002

2003

2004

2005

2006

刂 ᔛ

刂អ ᔛ B

刂 ᔛ

ᔛ

刂 ᔛ

1c. (9 including a lower left corner block of six and one with overprint in red), 2c. green (2), 2c. orange (3), 3c. (2), 4c. (6 including a marginal block of four), 5c. (16 including a marginal block of eight with one showing “5c” retouch, and a block of four), 6c. greenish grey (3), 8c. red (3), 10c. (5 including a lower left corner block of four), 12c. (2), 15c., 25c. (2), 30c., 50c. and $1 (2), mostly fine mint. Cat. £1234

S$700-900

5c. chocolate, a complete mint sheet (10x5) with overprint in violet, one showing “5c” retouch (R.1/8), folded along central vertical perfs, fine unmounted mint. S.G. J6/6a, £419

S$300-400

5c. chocolate with overprint in violet, a top right corner block of eight (4x2) with the third stamp in the top row showing “5c” retouch and the top right stamp showing variety overprint inverted, gum lightly toned otherwise fine unmounted mint. Rare. B.P.A. Certificate (1996). Photo

S$1,000-1,200

6c. scarlet with overprint in violet, gum a little toned, fine unmounted mint. B.P.A. Certificate (1993). S.G. J8, £550. Photo

S$300-400

6c. scarlet used with small part c.d.s. at lower left corner and very light part triangular censor cachet, fine. S.G. J8, £550. Photo

S$300-400

8c. grey-black with overprint in violet, gum a little toned, fine unmounted mint. R.P.S. Certificate (1998). S.G. J9, £750. Photo

S$400-500

2007

刂

8c. grey-black with overprint in blue, fine mint. S.G. J9, £750. Photo

S$400-500

2008

刂 ᔛ

8c. grey-black with overprint in red, unmounted mint, some light tone spots on reverse, otherwise fine. B.P.A. Certificate (1995). S.G. J9, £750. Photo

S$400-500

Photos appear on page 5

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Brunei - contd.

2009

8c. red horizontal strip of five with margins at ends and overprint in violet, the centre stamp with overprint omitted, gum a little toned otherwise fine unmounted mint. Rare. S.G. J10a, £2250+. Photo

刂 ᔛ

S$1,500-1,800

PROVENANCE:

Milo D. Rowell, June 1999 (from a bottom marginal block of ten) 2010

刂+ អ

8c. red block of four with margin at right and overprint in violet, the lower right stamp showing variety overprint double, gum toned otherwise fine mint. Initialled “MDR”. Rare. B.P.A. Certificate (1988). ISC J10a. Photo

S$500-600

PROVENANCE:

T.D. Barber, March 1990 2011

刂

2011A

2012

刂

刂+ អ

8c. red vertical pair with overprint in violet, the lower stamp showing variety overprint double, gum slightly toned otherwise fine mint. ISC J10a. Photo

S$500-600

12c. blue with overprint in red, one short perf at foot otherwise fine mint. S.G. J12a, £400.

S$250-300

15c. ultramarine block of four with overprint in violet, the lower left stamp showing variety overprint double, gum a little toned and a few split perfs at foot, otherwise fine mint. Unlisted in ISC. Photo

S$1,000-1,200

2013

刂

25c. slate-purple with overprint in red, fine mint. S.G. J14a, £550. Photo

S$300-400

2014

刂

$5 carmine on green with overprint in violet, fine mint with the usual flat gum. R.P.S. Certificate (1988). S.G. J18, £950. Photo

S$600-800

$25 black on red with overprint in violet, slight gum crease otherwise fine mint with the usual flat gum. R.P.S. Certificate (1998). S.G. J19, £950. Photo

S$600-800

2015

刂

ARE YOU THINKING OF SELLING A COLLECTION OR SINGLE ITEM AT AUCTION? WITH OVER 70 AUCTIONS PER YEAR, HELD AROUND THE GLOBE, SPINK ARE HAPPY TO ACCOMMODATE YOUR NEEDS TO ACHIEVE THE BEST RESULTS. PLEASE CONTACT OUR SPECIALISTS TODAY FOR FURTHER DETAILS.

WWW.SPINK.COM

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September 22, 2013 - SINGAPORE

2003

2004 2005 2006

2008

2011

2010

2007

2013

2014

2012

2015

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Brunei - contd.

2016 1944 Surcharge 2016

刂

$3 on 1c. black with “Imperial Japanese Government” overprint in reddish purple (Miri), unused with traces of gum (lightly toned), fine. Rare. B.P.A. Certificate (1965). S.G. J20, £8500. Photo

S$6,000-8,000

PROVENANCE:

Milo D. Rowell, March 1995

2017 Postal Stationery 2017

15c. unused registered envelope, fine. Rare. Photo

S$800-1,000

BURMA 2018

刂

A small unused group including 1942 (May) overprinted at Myaungmya Type 1 on KGV Official 6a. and Type 2 on KGVI Postage 3p., 6p., 9p., 1a. and 2a., handstamped at Pyapon? on 6p. marginal pair, and overprinted at Henzada on KGVI Postage 1a., 11⁄ 2 a. block of four, 2a. and 4a., and Official 6p. and 11⁄ 2 a., and 1942 Sept.) Pictorial 1r. on 10s. and 5r. in black and in red on 30s., also a few later issues; some gum toning, generally fine. Cat. £1000+ WWW.SPINK.COM

Page 6

S$500-600

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September 22, 2013 - SINGAPORE

BURMESE INDEPENDENCE ARMY ADMINISTRATION

1942 (May) “Peacock” Overprints 2019

刂

A mint range including Myaungmya Type 1 overprint on KG V Postage 9p. (toned), 31⁄ 2 a. and Official 6a. vertical interpanneau strip of three with an impression of the overprint in the gutter, and on KG VI Postage 9p., 4a. and Official 6p. (2), 1a., 2a. and 4a., Myaungmya Type 2 overprint on KG VI Postage 3p. (4), 6p. (2), 9p. (2), 1a., 2a. (2) and 4a. (4, one showing major “cracked plate” variety R.1/7), Pyapon? overprint on KG VI Postage 6p., 1a. and 2a., Henzada overprint on KG V Postage 2a., KG VI Postage 1p. and KG VI Official 3p. and 11⁄ 2 a. (2), Myaungmya Type 6a overprint on 8a. (6 including a block of four, the upper right stamp with wide base - small stain at top right). Condition generally fine. Cat. £3000+

S$1,500-1,800

Overprinted at Myaungmya - S.G. Type 1 On Postage Stamps of George V 2020

2021

刂អ B

刂+ អ

31⁄ 2 a. deep blue, a block of eight (4x2) with margin at right, showing overprints misplaced 10mm. to right, fine mint. S.G. J2, £640+

S$800-1,000

31⁄ 2 a. deep blue block of four with margin at right, showing overprints misplaced 5mm. to right, large part original gum, the upper pair with a few split perfs otherwise fine. S.G. J2, £320+

S$400-500

On Postage Stamps of George VI 2022

刂

9p. and 4a. (overprinted in black on red), fine mint. S.G. J4, J6, £310

S$180-220

2023

刂

1a. purple-brown, fine mint. S.G. J5, £550. Photo

S$500-600

2024

刂

1a. purple-brown, fresh mint. Scarce. S.G. J5, £550. Photo

S$300-400

2025

刂

4a. greenish blue showing the black overprint so accurately superimposed that the red overprint hardly shows, fresh with large part original gum. S.G. J6. Photo

S$250-300

PROVENANCE:

Gerald Davis, April 2005 2026

刂

4a. greenish blue vertical pair, variety triple overprint, black on double red, some shortish perfs at foot otherwise fine mint. S.G. J6a, £900. Photo

S$600-800

On Official Stamps of George VI 2027 2028

2029

刂

3p. to 4a. set of five (no 11⁄ 2 a.), mint and used; fine. S.G. J7-J9, J10, J11, £539

S$300-400

11⁄ 2 a. turquoise-green, unused with large part original gum; vertical crease at left not affecting appearance, and some light black and red ink marks on gum. Rare. B.P.A. Certificate (2005). S.G. J9a, £900. Photo PROVENANCE: Gerald Davis, April 2005

S$600-800

11⁄ 2 a. turquoise-green, unused with large part original gum, one short perf at top otherwise fine. Rare. B.P.A. Certificate (1956). S.G. 9a, £900. Photo

Photos also appear on page 9 7

S$500-600

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Burmese Independence Army Administration - contd.

Overprinted at Myaungmya - S.G. Types 2 and 3

2030

ᔛ

On Postage Stamps of George VI 3p. to 2a., 1r. and 2r. used; 1r. a little soiled, 3p. (tear at foot), 6p. and 1a. with doubtful overprints and offered “as is”. S.G. J12-J16, J18, J19. Photo for 1r. and 2r. PROVENANCE: William Bennett, May 2011, for 1r. and 2r.

2031

刂

4a. greenish blue, variety overprint inverted, fine mint. Rare. S.G. J17b, £800. Photo PROVENANCE: Gerald Davis, April 2005

2032

刂

4a. greenish blue, variety overprint double, one inverted, fresh mint; small creases in upper left corner, otherwise fine. Scarce. S.G. J17c, £450. Photo PROVENANCE: Gerald Davis, April 2005

2033

2034 2035 2036

刂

刂+ អ

刂

4a. greenish blue, variety overprint double, both inverted, fresh mint; diagonal crease, otherwise fine. Rare. S.G. J17d, £700. Photo PROVENANCE: Gerald Davis, April 2005

S$800-1,000

S$500-600

S$300-400

4a. greenish blue, variety overprint double, both inverted, fresh and fine mint. Rare. B.P.A. Certificate (2004). S.G. J17d, £700. Photo

S$400-500

1r. purple and blue block of four, the lower right stamp with some very minor foxed perfs, otherwise fine mint. A rare multiple. S.G. J18, £1700. Photo

S$1,000-1,200

2r. brown and purple, fine mint. B.P.A. Certificate (1961). S.G. J19, £225

S$120-150

Handstamped at Pyapon? - S.G. Type 4 2037 2038 2039

刂

刂+ ᔛ អ

刂

6p., 1a. and 2a. (marginal from the top of the sheet), fresh mint; the first and last with gum bends. Holcombe Opinion (1999) for 1a. and 2a. S.G. J19a, J19b, J20, £300

S$120-150

6p. bright blue block of four with margin at right, fresh and fine unmounted mint. S.G. J19a, £300

S$180-220

1a. purple-brown, a horizontal pair with the right-hand stamp showing handstamp double (widely spaced), fresh lightly mounted mint. S.G. J19b, £200+. Photo PROVENANCE: Gerald Davis, April 2005

S$300-400

2040

ᔛ

1a. and 2a., used; 2a. with traces of creasing, otherwise sound. S.G. J19b, J20, £550

S$200-250

2041

刂

2a. carmine, a horizontal pair with the right-hand stamp showing handstamp double (closely spaced), part original gum; some soiling, mostly on reverse. S.G. J20, £260+. Photo PROVENANCE: Gerald Davis, April 2005

S$200-250

2042

2043

刂

2a. carmine, two examples with handstamp double (closely spaced), large part original gum and fresh for this stamp. S.G. J20, £260+ PROVENANCE: Gerald Davis, April 2005 4a. greenish blue, a horizontal pair with the right-hand stamp showing handstamp double (closely spaced), part original gum; the left-hand stamp with small surface fault at top, and the pair with some soiling. A very rare multiple of this stamp. S.G. J21, £1400+. Photo PROVENANCE: Gerald Davis, April 2005 WWW.SPINK.COM

Page 8

S$250-300

S$800-1,000

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September 22, 2013 - SINGAPORE

2023

2024

2025

2032

2033

2034

2028

2029

2031

2026 2039

2044

2043

2041 —— Ex 2030 ——

2045

2052

2054

2061

2059

2062

2066

2064

2035

2060 9

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Burmese Independence Army Administration, Handstamped at Pyapon? - S.G. Type 4 - contd. 2044

2045

刂

ᔛ

4a. greenish blue, fresh mint; a couple of short perfs. at upper left, otherwise sound. Scarce. R.P.S. Certificate (2001). S.G. J21, £700. Photo 4a. greenish blue, fine used. Scarce. S.G. J21, £700. Photo PROVENANCE: William Bennett, May 2011

S$300-400 S$500-600

Overprinted at Henzada - S.G. Type 5 2046

2047

A reprinted proof of the eight types taken when the original plate was found after the war, marked at foot “Proof from the original Henzada printing plate of 8 impressions, i.e. very worn, state, with pin flaw in No. 8” in the handwriting of E.A. Smythies; also KG V 3p. lower right corner mint block of sixteen (8x2) with both [8] showing pin flaw. Note: Only four of these reprinted proofs were made, one of which has subsequently been divided into two strips of four. PROVENANCE: Gerald Davis, April 2005 ᔛ

George V 3p. and 9p. (“pin” flaw), George VI Postage 3p., 9p., 1a., 11⁄ 2 a., 2a. and 4a., used; good to fine. S.G. J22, J23, J26, J27, J29-J32; £510

S$600-800

S$250-300

Postage Stamps of George V 2048

刂

3p. slate marginal block of four and 9p. deep green, all showing variety overprint double, fine mint. S.G. J22a, J23a; £120

S$100-120

Postage Stamps of George VI 2049

2050

2051

刂

刂+ អ

刂

6p. bright blue, a small selection showing the various States of the overprint and comprising a lower right corner block of four in State 1 before the pin flaw, two other blocks of four, one marginal with two stamps showing the pin flaw, a pair and a single with overprint double, a pair and four singles, one showing the pin flaw and one with partial offset, fine mint. S.G. J27, J27a, £750+ PROVENANCE: Gerald Davis, April 2005 6p. bright blue, two blocks of four, one with overprint double, fine mint, the other showing worn over-inked impressions (particularly on upper pair), the right pair showing the pin flaw [8], upper left stamp with minor tone spot otherwise fine mint. S.G. 27, 27a; £425+ 6p. bright blue block of six (2x3), Types 5 and 6, and a vertical pair with pin flaw, Type 8, all showing variety overprint double, fine mint. S.G. J27a, £800+ PROVENANCE: Gerald Davis, April 2005

S$400-500

S$350-450

S$600-800

2052

刂

9p. yellow-green, fresh mint with hinge remainder. Rare. S.G. J28, £1000. Photo PROVENANCE: Gerald Davis, April 2006

2053

刂អ ᔛ B

1a. purple-brown, a typo block of sixteen (4x4), fresh and fine unmounted mint, and three blocks of four and a single (showing “cracked plate”), fine mint S.G. J29, £225

S$120-150

1a. purple-brown, variety overprint inverted, fine mint. Very rare. S.G. J29a, £2250. Photo

S$1,500-1,800

2054

刂

Photos appear on page 9 WWW.SPINK.COM

Page 10

S$1,000-1,200

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September 22, 2013 - SINGAPORE 2055

2056

刂

刂អ B

11⁄ 2 a. turquoise-blue, a selection illustrating the various states of the overprint, comprising a marginal block of four in State 4, a marginal pair with pin flaw and two singles with watery offset, fine mint. S.G. J30, £184+ PROVENANCE: Gerald Davis, April 2005

S$120-150

11⁄ 2 a. turquoise-green marginal block of twenty (5x4) from the right of the sheet in States 2 and 3, the right-hand vertical row showing pin flaw, fine lightly mounted mint. S.G. J30, £460 PROVENANCE: Gerald Davis, April 2005

S$400-500

2057 2057

刂អ B

11⁄ 2 a. turquoise-green upper left corner block of six (2x3), the top horizontal pair with overprint omitted; small fox mark between the centre horizontal pair, otherwise fine lightly mounted mint. Almost certainly the most important Peacock variety. An extremely rare positional multiple with probably only eight examples made. S.G. J30a, £8000. Photo PROVENANCE: Gerald Davis, April 2005

S$10,000-12,000

Photos also appear on page 9

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Burmese Independence Army Administration, Overprinted at Henzada - S.G. Type 5, Postage Stamps of George VI - contd. 2058

2059

2060

2061

刂អ B

刂+ អ

刂

2a. carmine upper right corner block of twenty-one (7x3) in State 3 with the right-hand vertical strip of three with pin flaw, fresh lightly mounted mint. A rare positional multiple. S.G. J31, £483 PROVENANCE: Gerald Davis, April 2005 4a. greenish blue block of four, variety overprint double (closely spaced in blue), fine mint. Each initialled “MDR”. S.G. J32a, £1000. Photo PROVENANCE: Milo D. Rowell, March 1996 4a. greenish blue State 3 lower left corner vertical strip of three, variety overprint double, the first in blue ink and the second in blue-black, fresh mint. A fine and rare multiple of this variety. S.G. J32a, £750. Photo PROVENANCE: Gerald Davis, April 2005 4a. greenish blue, variety overprint double, fine mint. R.P.S. Certificate (1999). S.G. J32a, £250. Photo

S$350-450

S$700-900

S$500-600

S$150-180

Official Stamps of George VI 2062

刂

11⁄ 2 a. turquoise-green horizontal pair, the right-hand stamp showing pin flaw, fresh mint; a few short perfs at foot. S.G. J35, £360. Photo PROVENANCE: Gerald Davis, April 2005

S$200-250

2063 2063

刂អ ᔛ B

2a. carmine, a marginal block of eighteen (6x3) comprising three horizontal rows of the six types, the right-hand vertical row showing pin flaw, unmounted mint; three centre stamps heavily defective and four stamps in the row at foot with thins, nevertheless a very rare multiple. S.G. J35a, £6750. Photo Photos also appear on page 9 WWW.SPINK.COM

Page 12

S$3,000-4,000

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September 22, 2013 - SINGAPORE 2064

刂

2a. carmine marginal pair from the right of the sheet, both with pin flaw, fresh lightly mounted mint; the lower stamp with diagonal crease at foot. A rare multiple. S.G. J35a, £750. Photo PROVENANCE: Gerald Davis, April 2005

S$500-600

2065 2065

2066

刂អ ᔛ B

刂

4a. greenish blue marginal block of twenty-three from the left of the sheet, unmounted mint; three stamps thinned, six stamps affected by a diagonal crease and a couple of others with faults, nevertheless and exceptionally rare multiple of this rare stamp. S.G. 36, £23,000. Photo 4a. greenish blue, part original gum, fine. A rare stamp. B.P.A. Certificate (1964). S.G. J36, £1000. Photo PROVENANCE: Gerald Davis, April 2005

S$7,000-8,000 S$1,000-1,200

Overprinted at Myaungmya - S.G. Type 6 2067

刂

George VI Official 8a. myrtle-green (2) with bases 5mm. and 8mm. wide, fresh mint; the latter with gum bends at left, otherwise fine. S.G. J44, £200 Photos also appear on page 9 13

S$120-150

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Page 14

THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Burma - contd.

JAPANESE ARMY ADMINISTRATION

1942 (1 June) 1a. Red Yano Seal Issue 2068

刂+ អ

Unused block of four, a late print showing frame broken down to a large extent, fresh and fine. Also a perf 7 single apparently made by Yano after his return to Japan. S.G. J45, £200

S$200-250

1942 (15 May) Farmer 1a. Scarlet 2069

ᔛ P

Imperforate proofs, a marginal pair, [43-44], and two singles, [3] (marginal) and [49], fine. Also imperforate forgery in vermilion on wove paper made in Japan, affixed to card PROVENANCE: Gerald Davis, April 2005

S$500-600

1942 (22 Sept.) Anna/Rupee Surcharges 2070

2071 2072

2073 2074 2075

2076

2077

2078 2079

刂

An unused range comprising 1⁄ 4 a. on 1s., 1⁄ 2 s. on 2s. (2, one marginal with an impression of the surcharge in the selvedge), 3⁄ 4 a. on 3s., 3a. on 7s., 4a. on 4s., 8a. on 8s., 1r. on 10s. (7 including a lower left corner block of four with the upper left stamp showing variety surcharge double) and a pair with surcharge inverted (the right stamp with small burn hole at upper left), 2r. on 20s. and 5r. on 30s. (3, one with red surcharge); mostly fine. Cat. £900+

刂

刂អ B

⁄ 4 a. on 1s. chestnut, ⁄ 2 a. on 2s. bright scarlet and ⁄ 4 a. on 3s. green, each with variety surcharge inverted, fine mint. S.G. J47a-J49a, £460

S$250-300

1 ⁄ 4 a. on 1s. chestnut lower right corner block of ten (5x2), the fourth stamp in the lower row showing surcharge partly double, fresh unused with interleaving paper. S.G. J47, £450+. Photo

S$300-400

刂អ B

⁄ 2 a. on 2s. bright scarlet lower right corner block of six (2x3), the top right stamp with surcharge inverted, fine unused with interleaving paper. S.G. J48/48a, £415. Photo

刂

⁄ 2 a. on 2s. bright scarlet, variety surcharge double, one inverted, fine mint. S.G. J48b, £190. Photo

S$300-400 S$120-150

⁄ 2 a. on 2s. bright scarlet horizontal pair, the right stamp with surcharge omitted, fine with interleaving paper. S.G. J48var. Photo PROVENANCE: William Bennett, May 2011

1a. on 5s. claret horizontal pair, variety surcharge inverted, fresh unused with small part gum. Scarce. S.G. J50a, £500. Photo PROVENANCE: William Bennett, May 2011 1a. on 5s. claret horizontal pair, the right stamp with surcharge omitted, part original gum; some light foxing on gum though of fresh and fine appearance. S.G. J50c, £450. Photo PROVENANCE: Gerald Davis, April 2005 3a. on 7s. green, variety surcharge double, both inverted, a fraction soiled and with tiny central tone spot, otherwise fine mint. Unlisted in S.G. Photo 4a. on 4s. emerald horizontal pair, variety surcharge double, one inverted, fresh unused with interleaving paper. Scarce. S.G. J82var. Photo PROVENANCE: William Bennett, May 2011

WWW.SPINK.COM

Page 14

S$400-500

S$1,000-1,200

S$500-600

S$300-400

S$200-250 S$600-800

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September 22, 2013 - SINGAPORE

2072

2073 2074

2075

2077

2082

2076

2078

2083

2079

2086

2080

2081

2089

2090

2092

2084

2085 2087

13038 Pages:Layout 1

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Burma, Japanese Army Administration, 1942 (22 Sept.) Anna/Rupee Surcharges - contd. 2080

2081

2082

刂

8a. on 8s. violet, variety surcharge inverted, fine unused with interleaving paper. S.G. J53b, £325. Photo

S$200-250

8a. on 8s. violet with surcharge in red, unused with part original gum; slight soiling and minor wrinkle but a good example of the very scarce stamp. Initialled “AE” (AdgeyEdgar). S.G. 53c, £275. Photo

S$200-250

8a. on 8s. violet, variety surcharge double, in black and in red, fresh unused with interleaving paper. Rare. S.G. J53e, £1100. Photo

S$1,000-1,200

PROVENANCE:

Gerald Davis, April 2005 2083

刂

1r. on 10s. deep carmine, variety surcharge double, the first impression a 5r. value, fresh unused. A rare and unusual variety. S.G. J54var. Photo

S$350-450

PROVENANCE:

Gerald Davis, April 2005 2084

2085

刂

1r. on 10s. deep carmine with selvedge at top (damaged), variety surcharge double (black and red), fine unused with interleaving paper. S.G. 54c, £500. Photo

S$400-500

1r. on 10s. deep carmine upper right corner vertical pair, the upper stamp with surcharge omitted, fresh unused with interleaving paper. Scarce. S.G. 54d, £400. Photo

S$300-400

PROVENANCE:

Gerald Davis, April 2005 2086

刂

1r. on 10s. deep carmine marginal pair from the left of the sheet, the left stamp with surcharge inverted, the right stamp with surcharge omitted, fresh unused with interleaving paper. Rare. S.G. J54e, £550. Photo

S$500-600

PROVENANCE:

Gerald Davis, April 2005 2087

2088

2089

2090

2091

刂

2r. on 20s. ultramarine, top marginal with extra surcharge in margin, fine unused with interleaving paper. rare. S.G. J55. Photo

S$300-400

2r. on 20s. ultramarine, two examples with surcharge inverted, one in black and one in red, fine mint. S.G. J55a, J55e, £300

S$200-250

2r. in black on 20s. ultramarine horizontal pair, the right stamp with surcharge omitted, fine with large part interleaving paper. S.G. J55c, £275. Photo

S$250-300

2r. in red on 20s. ultramarine strip of three, the left-hand and right-hand stamps with surcharge omitted, fine mint. S.G. J55g, £350+. Photo

S$300-400

2r. in red on 20s. ultramarine horizontal pair from the right of the sheet, the right-hand stamp with surcharge omitted, part original gum; slight gum permeation in places. S.G. J55g, £350. Photo

S$200-250

PROVENANCE:

Gerald Davis, April 2005 2092

2093

刂

2r. on 20s. ultramarine, variety surcharge double, in black and in red, fine unused with part interleaving paper. S.G. J55h, £500. Photo

S$300-400

2r. on 20s. ultramarine, variety surcharge double, in black and inverted in red, fine unused with trace of gum. S.G. J55h var. Photo

S$400-500

Photos also appear on page 15 WWW.SPINK.COM

Page 16

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September 22, 2013 - SINGAPORE

2091

2093

2094

2099

2105

2097

2102

2095

2098

2100

2101

2103

2104

2110

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Burma, Japanese Army Administration, 1942 (22 Sept.) Anna/Rupee Surcharges - contd. 2094

2095

2096

2097

2098 2099 2100

2101

刂

刂អ B

刂

刂+ អ

刂

刂អ B

2r. on 20s. ultramarine, variety surcharge double, in black and inverted in red, fine unused with trace of gum. S.G. J55h var. Photo

S$400-500

5r. on 30s. turquoise, a block of six (2x3) from the top of the sheet, showing extra surcharge in margin above first stamp, fine unused with interleaving paper. Initialled “AE” (Adgey-Edgar). S.G. J56. Photo

S$300-400

5r. on 30s. turquoise, two singles with surcharge inverted, one in black (B.P.A. certificate, 1960), the other in red, fine with part gum and with interleaving paper respectively. S.G. J56a, J56fa, £185

S$120-150

5r. in black on 30s. turquoise lower left corner block of four, the upper left stamp showing variety surcharge double, a few minor gum crease otherwise fine mint. A scarce multiple. S.G. J56/56b, £171+. Photo

S$120-150

5r. in red on 30s. turquoise vertical pair, the upper stamp with surcharge inverted, fine unused with interleaving paper. S.G. J56f/56fa. Photo

S$120-150

5r. on 30s. turquoise horizontal pair, the left stamp with surcharge in red, the right with surcharge in black, fine unused with backing paper. S.G. J56/56f. Photo

S$120-150

5r. on 30s. turquoise vertical pair with margin at right, the lower stamp with surcharge in black, the upper stamp with surcharge inverted in red, fine unused with interleaving paper. S.G. J56/56fa. Photo

S$200-250

5r. in red on 30s. turquoise, a top marginal block of nine, the centre stamp with surcharge omitted and showing extra surcharge in margin above the third stamp, fine unused with interleaving paper. A rare multiple. S.G. J56fc, £325+. Photo

S$500-600

PROVENANCE:

Gerald Davis, April 2005 2102

2103

2104

2105

刂

5r. in red on 30s. turquoise horizontal pair, the right stamp with surcharge omitted, fine unused with interleaving paper. S.G. J56fc, £325. Photo

S$200-250

5r. in red on 30s. turquoise vertical pair, the upper stamp with surcharge inverted, the lower stamp with surcharge omitted, fine unused with interleaving paper. S.G. J56var. Photo

S$250-300

Fall of Singapore 4a. on 4s.+2s. emerald vertical pair with margin at foot, the upper stamp with surcharge inverted, fine unused. S.G. J56g/56i, £630+. Photo

S$400-500

Fall of Singapore 4a. on 4s.+2s. emerald with margin at left, variety surcharge inverted, fine mint; also a normal mint example but with top right corner thinned S.G. J56i, £450. Photo

S$300-400

—————————— 2106

2107

刂

ᔛ

1942 (15 Oct.) Farmer 5c. on 1a. and Definitive 1c. on 1⁄ 2 a. on 1s. (2, one with 1s. omitted), 2c. on 1⁄ 2 a. on 2s., 3c. on 3⁄ 4 a. on 3s. (2 types, one with 3c. in blue), 5c. on 1a. on 5s., 10c. on 3a. on 7s. and 15c. on 4a. on 4s., unused, with part gum or backing paper; the 10c. on 3a. on 7s. with a light vertical crease and a little soiled, otherwise sound. S.G. J57-J63, £769

S$300-400

1942 (15 Oct.) Farmer 5c. on 1a. and Definitive 1c. on 1⁄ 2 a. on 1s., 2c. on 1⁄ 2 a. on 2s. (on small piece), 3c. on 3⁄ 4 a. on 3s., 5c. on 1a. on 5s., 15c. on 4a. on 4s. and 20c. on 8a. in red and in black (tear at top right) on 8s., used and generally fine. S.G. J57-J61, J63, J64, J64a; £1138

S$500-600

Photos appear on page 17 WWW.SPINK.COM

Page 18

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September 22, 2013 - SINGAPORE

1942 (15 Oct.) New Currency Surcharges

2108

Farmer Issue 2108

刂អ B

5c. on 1a., a top right corner block of six (3x2), the centre stamp in top row with surcharge omitted, fine unused. Very rare. S.G. J57a, £1900+. Photo

S$2,000-2,500

PROVENANCE:

Milo D. Rowell, June 1998 Pictorial Issue 2109

2110

2111

刂

刂+ អ

刂

1c. on 1⁄ 4 a. on 1s (3, one with anna surcharge unobliterated), 2c. on 1⁄ 2 a. on 2s. (2), 3c. on 3⁄ 4 a. on 3s. (3, one with surcharge in blue), 5c. on 1a. on 5s. (5, two without surcharge), 10c. on 3a. on 7s. (B.P.A. certificate, 1998) and 15c. on 4a. on 4s. (6), a good range of obliteration methods, mostly fine. S.G. J58-J63, £1500+

S$800-1,000

1c. on 1⁄ 4 a. on 1s. chestnut block of four with margin at left, showing “anna” values obliterated by unusual cork obliterator, fine unused with interleaving paper, fine. B.P.A. Certificate (1952). S.G. J58, £220+. Photo

S$150-180

1c. on 1⁄ 4 a. on 1s. chestnut horizontal strip of three with margin at top, the centre stamp with “1C.” omitted, fine unused with interleaving paper. Rare. B.P.A. Certificate (1983). S.G. J58a, £900. Photo

S$1,000-1,200

PROVENANCE:

Gerald Davis, April 2005 2112

2113

刂

1c. on 1⁄ 4 a. on 1s. chestnut vertical pair from the right of the sheet with “anna” surcharge unobliterated, the lower stamp with variety “1⁄ 4 A.” inverted, fine unused with interleaving paper. Very scarce. S.G. J58/58b, £275+. Photo

S$250-300

1c. on 1⁄ 4 a. on 1s. chestnut vertical pair with “anna” surcharge unobliterated, the upper stamp with variety “1⁄ 4 A.” inverted, fine unused. Very scarce. S.G. J58/58b, £275+. Photo

S$250-300

Photos also appear on pages 17 and 21 19

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Burma, Japanese Army Administration, 1942 (15 Oct.) New Currency Surcharges, Pictorial Issue - contd. 2114

2115

2116

2117

刂

刂+ អ

刂

1c. on 1⁄ 4 a. on 1s. chestnut, variety “1C.” omitted, fine unused with interleaving paper. S.G. J58a var. Photo

S$300-400

2c. on 1⁄ 2 a. on 2s. bright scarlet block of four, the upper left stamp with “2C.” double, one with light gum crease otherwise fine with part original gum. B.P.A. Certificate (1960). S.G. J59 var. Photo

S$200-250

2c. on 1⁄ 2 a. on 2s. bright scarlet, variety “2C.” inverted, fine unused with backing paper. S.G. J59var. Photo

S$250-300

3c. on 3⁄ 4 a. on 3s. green vertical pair with margin at top, the upper stamp with variety “3” incorrectly crossed out thus reading “4” in error, fresh with part original gum and with interleaving paper in margin. A scarce and unusual unlisted variety. S.G. J60var. Photo

S$300-400

PROVENANCE:

Gerald Davis, April 2005 2118

刂

3c. in blue on 3⁄ 4 a. on 3s. green, a marginal pair from the left of the sheet, fresh lightly mounted mint. S.G. J60a, £450. Photo

S$350-450

PROVENANCE:

Gerald Davis, April 2005 2119

2120

刂+ អ

刂

15c. on 4a. on 4s. emerald, a block of four from the left of the sheet, fresh and fine mint. S.G. J63, £200+

S$150-180

20c. on 8a. on 8s. violet, small piece of selvedge stuck to reverse, otherwise fine mint. Rare. S.G. J64, £850. Photo

S$800-1,000

2121

刂

20c. on 8a. on 8s. violet, light horizontal bend, fine mint. S.G. J64, £850. Photo

2122

刂

20c. on 8a. in red on 8s. violet, fine unused with interleaving paper. S.G. J64a, £350. Photo

S$1,000-1,200

S$250-300

1942 Cents Surcharges 2123

2124

2125

2126

刂

ᔛ

刂

刂អ B

1c. on 1s., 2c. on 2s., 3c. on 3s. (2, one with surcharge in blue), 5c. on 5s., 10c. on 7s., 15c. on 4s. and 20c. on 8c., fine unused/mint. S.G. J65-J71, £752

S$400-500

1c. on 1s. to 20c. on 8s. set of seven with additional 3c. in blue on 3s. (2) and 5c. in violet on 5s., used; the 1c. and 10c. a little soiled, the 2c. not guaranteed. S.G. J65-J71 group, c. £800

S$300-400

3c. on 3s. green showing variety surcharge inverted, fine unused with interleaving paper, and 3c. on 3s. with surcharge double, one inverted, fine with part original gum; also 10c. on 7s. with surcharge partially double, fine and lightly cancelled S.G. J67b, J68var, J69. Photo

S$350-450

3c. on 3s. green block of nine, the centre stamp in top row showing variety surcharge double, fine unused without gum. S.G. J67var. Photo

S$800-1,000

PROVENANCE:

William Bennett, May 2011

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September 22, 2013 - SINGAPORE

2111

2112

2114

2113

2120

2121

2116

2115

2122

2118

2155

2117

—— Ex 2125 ——

2128

2127

2130

2126

2139 21

2129

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Burma, Japanese Army Administration, 1942 Cents Surcharges - contd.

2127

2128

刂

5c. in violet on 5s. claret with margin at foot showing imprint, fine with large part original gum. Rare. Initialled “AE” (Adgey-Edgar). S.G. J68b, £180. Photo

S$120-150

5c. in black on 5s. claret, variety surcharge inverted, fresh with part original gum. A scarce unlisted variety. S.G. J68var. Photo

S$500-600

PROVENANCE:

Gerald Davis, April 2005 2129

2130

刂

15c. on 4s. emerald, variety surcharge inverted, unused with small part original gum; small piece of selvedge adhering to reverse otherwise fine. S.G. J70a, £170. Photo

S$150-180

20c. on 8s. violet lower left corner strip of three, the centre stamp showing variety surcharge double, unused. A scarce positional multiple with this variety. S.G. J71/71a, £825+. Photo`

S$800-1,000

PROVENANCE:

Gerald Davis, April 2005

BURMESE GOVERNMENT 2131

刂

An unused range including 1943 (Feb.) State Crest 5c. (4, one perf 11, one imperforate and one of each on unused envelope), and 1943 Farmer including 1c. (18 including a marginal block of fifteen), 2c. (6 including a marginal block of four with central horizontal perfs double), 3c. (11, one with large natural paper corner crease and nine on laid paper including a marginal block of four, and a marginal single with “3c” virtually omitted), 5c. (3, one with large “C”), 10c. (11 including two blocks of four), 15c. (9 including a block of four, and a marginal pair with perfs double between), 20c. (7 including a block of four) and 30c. (4). A fine lot. S.G. J72-J81, £530+

S$300-400

1943 Farmer Imperforate 2132

ᔛ P អ B

2c. green complete sheet of fifty (10x5) printed on the reverse of a typed 1921 “Extract from the Minutes” form from the Pegu Division, [20] showing variety “3” for “2” in face value; some vertical filing creases between the rows and a few other faults, nevertheless a remarkable multiple.

S$1,200-1,500

PROVENANCE:

Gerald Davis, April 2005 2133

2134

ᔛ P+ អ

ᔛ P អ B

3c. light blue marginal block of four from the foot of the sheet, [35-36/45-46], printed on the reverse of part of typed 1938 “Burma Railways Agreement” form from Insein, each showing face value double, one albino, fine; also 2c. yellow-green imperforate marginal block of four from the top of the sheet, fine

S$200-300

5c. carmine large “C”, a top right corner block of nine accompanied by a companion perforated block showing the same plate flaws, fine

S$500-600

PROVENANCE:

Gerald Davis, April 2005

Photos appear on page 21 WWW.SPINK.COM

Page 22

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Page 23

September 22, 2013 - SINGAPORE

2135

2136

P ᔛ

ᔛ P អ B

5c. carmine large “C” vertical strip of four from top of the sheet, the second stamp showing variety “G” for “C”, printed both sides with inverted impression of [26/36/46] on reverse of three lower stamps; extensive pressed creasing and some soiling, and severed and rejoined from two vertical pairs. An extraordinary item and undoubtedly unique with the error. B.P.A. Certificate (1998). Photo

S$800-1,000

10c. brown and 30c. deep blue-green, both in a marginal block of nine, [3-25] and [2345] respectively, on thin brownish coarse paper, both soiled. Scarce. Holcombe Opinion (1994) for both.

S$800-1,000

Note: In 1948 the old press was sold and the new owner discovered, amongst paper used for packing up the level of the platen, the sheet from these, and those in the next lot, emanate. 2137

ᔛ P+ អ

10c. brown and 30c. deep blue-green, both in a marginal block of four, [34-45] and [314] respectively, on thin brownish coarse paper showing a partial impression of the 1c. value. Scarce PROVENANCE:

Gerald Davis, April 2005

S$400-500

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Page 24

THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Burma, 1943 Farmer - contd. Perforated 2138

2139

2140

刂អ B

刂

刂អ B

A collection of complete sheets from various printings and in a range of shades, comprising 1c. (4 and a large part sheet of forty), 2c. (4), 3c. (4), 5c. large “C”, 10c. (3), 15c. (5), 20c. (3) and 30c. (4). A remarkable offering and a wonderful lot for the student of these interesting stamps. S.G. J73-J81 PROVENANCE: Gerald Davis, April 2005 1c. orange horizontal strip of four, the centre pair variety imperforate between, the second stamp with creases at top as have the other known examples, and the fourth stamp with small natural paper inclusion at top, otherwise fine unused. S.G. J73var. Photo

S$200-250

2c. yellow-green, a complete unused imperforate sheet of fifty (10x5), two filing punch holes in bottom margin, fine. S.G. J74var

S$800-1,000

2142

2141 2141

2142

2143

刂+ អ

刂អ B

2c. yellow-green top right corner block of four, variety imperforate between horizontally, the odd very minor tone spot on reverse, otherwise fine unused. S.G. J74var. Photo PROVENANCE: William Bennett, May 2011

S$400-500

2c. yellow-green marginal block of four from the top of the sheet, [9-10/19-20] with [20] showing variety “3” for “2” in face value, fine unused. Scarce. S.G. J74a, £325. Photo PROVENANCE: Gerald Davis, April 2005

S$400-500

3c. light blue on laid paper, a complete unused sheet of fifty (10x5) with papermaker’s watermark “HERTFORDSHIRE LEDGER MADE IN ENGLAND” in bottom margin, some split perfs in selvedge, fine. S.G. J75a, £1050 Photo for lot 2139 appears on page 21 WWW.SPINK.COM

Page 24

S$800-1,000

S$600-800

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Page 25

September 22, 2013 - SINGAPORE 2144

2145

2146 2147

2148

刂អ B

刂+ អ

刂អ B

5c. carmine with large “C”, a complete unused sheet of fifty (10x5), a few split perfs and some pencil notations in the selvedge, and six with some very light marks on face. S.G. J77, £175+ 5c. carmine large “C”, a marginal block of four, [6-7/16-17], with [6] showing “G” for “C”, fine unused. S.G. J77b, £180 PROVENANCE: Gerald Davis, April 2005

S$120-150 S$150-180

5c. carmine large “C”, a marginal block of four, [6-7/16-17], with [6] showing “G” for “C”, fine unused. S.G. J77b, £180

S$150-180

5c. carmine, large “C”, a block of four, the lower left stamp showing “G” for “C”, unused; also unused top right corner imperforate block of four printed on both sides and with one impression showing “15C” for “5C”, some soiling. S.G. J77/J77b

S$200-250

15c. magenta on laid paper, a complete unused sheet of fifty (10x5) with [15] showing inverted “C” in value, fine. Rare as a laid paper stamp and exceptionally rare with the variety. S.G. J79b/ba, £474+ PROVENANCE: Gerald Davis, April 2005

S$300-400

2149 2149

刂អ B

15c. magenta lower left corner block of six (2x3), [21-42], variety imperforate between rows 3 and 4, and 4 and 5, fine unused. Scarce. S.G. J79var. Photo PROVENANCE: Gerald Davis, April 2005 25

S$1,000-1,200

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Burma, 1943 Farmer, Perforated - contd.

2150

刂+ អ

15c. magenta on laid paper block of four, [13-24], with [13] showing variety inverted “C” in value; [24] with tiny ink mark on a couple of perfs, otherwise fresh unused. Scarce. S.G. J79b/ba, £198. Photo

S$400-500

PROVENANCE:

Gerald Davis, April 2005

Later Issues 2151

2152

2153

2154

2155

刂

刂+ អ

P ᔛ

刂

An unused range including 1943 Independence Day 1c. imperforate marginal block of six (2x3) with natural paper flaw and 5c. perf x roulette vertical pair, the upper stamp showing skyline flaw, 1943 Pictorial 1c. to 2r., and 1943 issue for Shan States 1c. to 30c., fine

S$200-250

1943 (Aug.) Independence Day, perf x roulette 1c. orange and 5c. carmine, both in an unused block of four, fine. S.G. J85a, J87b; £840

S$600-800

1943 (Oct.) Pictorial 1c. (3) and 5c. (5) in strips of three and 1r. singles (2) in a variety of colours, each overprinted “MIHON”, fine without gum. A rare group

S$3,000-4,000

1943 (Oct.) Issue for Shan States, 1c. to 30c. set of seven, each marginal with value indicators, also additional 5c. pair in a pale shade, fine. S.G. J98-J104

S$150-180

1944 (Nov.) 2c. yellow-green with margin at foot, variety overprint inverted, fine mint. S.G. J106a, £425. Photo

S$300-400

Photo for lot 2155 appears on page 21 WWW.SPINK.COM

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September 22, 2013 - SINGAPORE

POSTAL STATIONERY

Burmese Independence Army 2156

An unused selection of Peacock overprints in various types, comprising postcards (5) and envelopes (13, one believed to have been overprinted at Pyapon and one incorrectly handstamped “Forgery” on reverse). A fine lot

S$600-800

Japanese Army Administration 2157

An unused selection comprising cards (11) and envelopes (5), together with 1⁄ 2 a. on 9p. card and 6p. reply paid card showing large illustrated cachet in red of the Thakin Party, and two non-stationery envelopes with similar cachets in violet. Also unused envelope with Myaungmya 1a. illustrated triangular-framed cachet in violet and a Nationalist propaganda artefact in the form of a paper flag which was apparently originally glued to a stick

S$500-600

PROVENANCE:

Gerald Davis, April 2005

Japanese Postal Administration 2158

An unused selection including postcards (13) obliterated in various styles, nine with Burmese States Crest handstamp, and envelopes (11) all with Burmese States Crest, two with Peacock overprints (one on laid paper and one on wove paper) and one most unusually showing horseshoe-framed Postage Due handstamp of Taungdwingyi; also 1a. envelope (3) and 4a. registered envelope all showing Moulmein oval-framed handstamp and triangular-framed “R” in violet

S$300-400

PROVENANCE:

Gerald Davis, April 2005

SPINK.COM Your ‘My Spink’ personalised account

An extensive search and research function covering 280,000 sales results since 2002 3D images for closer inspection on key items All of Spink’s businesses and locations under one roof

WWW.SPINK.COM 27

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA

MALAYA 2159

2160

2161

刂

A mint and used collection in a small stockbook including Johore with single frame in black on 1c. to 12c. mint, 1c. and 4c. used; Malacca chops on 1c., 2c., 3c., 8c., 10c., 12c. and 15c. mint blocks of four, and 2c., 3c., 5c., 8c. and 10c. used blocks of four, and Postage Due 1c., 4c., 10c. and 12c. mint singles; Penang with Okugawa seal on 1c. to $1 mint and Itchiburi seal on 1c., 2c., 3c. and 8c. (2) to 15c. mint, and “DAI NIPPON” 1c. to $5 mint with additional 15c. pair with one showing “N PPON”; Trengganu with single frame chop in black on ten values to 50c.mint including 2c. and 35c., eleven values to 35c. used including 1c., 2c., 3c., 12c. and 20c., and in brown on 1c. used, “DAI NIPPON” on nine values to 30c. mint and eight to 20c. used, and Kanji on nine values to 35c. mint; General Issues with single frame chop on Straits values (7) in red to 15c. mint with additional 2c. and 15c. with handstamp inverted, Negri Sembilan mint (9) including 1c., 2c. and 3c. in violet, and used (10) including 10c. in brown (genuine?) and 15c. in violet, Pahang mint (7) including 30c. in red and unissued 4c. and 6c., Perak mint (6) including 15c. and 30c. in red and unissued 2c. green and 6c.; “DAI NIPPON” on Straits 2c. and 8c. mint with overprint inverted, Pahang 1c. to 30c. mint, Perak 8c. mint with overprint double, one inverted and $5 mint (2, one with overprint inverted); Kanji overprints on a good range of values with mint Perak $5; 1944 Red Cross set of seven mint; MPU Postage Dues including “DAI NIPPON” 1c. to 12c. mint and Kanji 1c. to 15c. mint plus 9c. with overprint inverted mint and used; Thai Occupation of Kelantan 1c. to 10c. unused and used plus unused 2c. with handstamp omitted; also some Revenue stamps plus Brunei, North Borneo and Sarawak. Condition varies throughout though many are fine and viewing strongly recommended. A good basis upon which to build

S$12,000-15,000

A mint and used collection, all neatly mounted and written-up on album pages, including Johore “Kanji” on 1c. to 12c. blocks of four and singles Kedah “DAI NIPPON” 1c. to 50c. less 30c. mint and six values to 25c. used; Kelantan with “12 CENTS” on 8c. and $2 on 5c. with Sunagawa seal mint; Penang with Okugawa seal on 1c., 3c., 12c. and 40c. mint; Selangor Exhibition pair; Trengganu with single frame chop in black on eight values to 35c. mint, “DAI NIPPON” values to 30c. and Kanji values to 35c.; General Issues “DAI NIPPON” overprint on a good mint and used range of issues and values including Negri Sembilan 1c. (2) with overprint inverted and overprint double, one inverted mint, 25c. lower left corner block of ten with plate number, Pahang 1c. to 30c. singles, 12c. block of four and 30c. block of twelve, Perak 3c. (2, one used) and 8c. (2, one used) with overprint inverted; a good range of Kanji overprints including Negri Sembilan 1c. with overprint inverted and sideways second character in a block of nine, Perak 8c. with sideways second character, Selangor 1c. to $5 plus sideways second character on 3c. in a pair and block of nine; 1943 Pictorial 1c. to 70c. and 1944 Red Cross set of seven with additional Selangor $1 corner plate number block of twenty-five; MPU Postage Dues with Kanji on 4c. pair and inverted on 9c. block of four (cto). A fine lot well worth careful examination. Cat £4300+

S$2,500-3,000

A small, mainly mint, collection of the handstamps and overprints on the stamps of Perak including single frame chop in black on 2c., 3c., 5c., 8c. (slightly doubled) and 15c., in red on 5c. (double), 30c. and 50c. and in brown on 5c.; “DAI NIPPON” $5 and inverted on 3c. and 8c.; “DAI NIPPON/YUBIN” inverted on all three values and inverted and “2 Cents” omitted on 5c.; and Kanji inverted on 5c. and with sideways second character on 8c. A fine lot

S$350-450

Page 28

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September 22, 2013 - SINGAPORE

Johore Single frame chop 2162

2163

2164

2165

刂

ᔛ

刂អ B

A mint range comprising handstamp in brown on 1c., 4c. (2) and 10c., and handstamp in black on 1c. (2), 4c., 8c., 10c. (2) and 12c., fine. S.G. JD1-JD5, £525

S$300-400

In brown on 1c., 4c. and 12c., in black on 1c., 4c. (brownish tinge), 8c., 10c. and 12c., and Kanji 1c. to 12c., fine mint. S.G. JD1-JD10, £554

S$300-400

In brown on 1c., 4c., 8c. (brownish black) and 10c. (brownish black), in black on 1c., 4c., 8c., 10c. and 12c. (2), and Kanji 1c. to 12c., fine used. S.G. JD1-JD10, £995

S$500-700

1c. carmine with handstamp in black, a block of nine with centre left stamp showing variety handstamp double, gum a little brown, the bottom right stamp with some short perfs at foot, otherwise fine mint. S.G. JD1/var

S$150-180

“Kanji” Overprints 2166

2167

2168

2169

2170

刂

1c. carmine, two examples, one showing second character sideways, the variety a little toned otherwise fine mint. S.G. JD6, JD6a; £360. Photo

S$300-400

4c. green, two examples, one showing second character sideways, the variety a little toned otherwise fine mint. S.G. JD7, JD7a; £383. Photo

S$300-400

8c. orange strip of three and single, the centre stamp in the strip showing second character sideways, lightly gum toned otherwise fine mint. S.G. PD8, PD8a; £480. Photo

S$400-500

10c. brown block of four and a single, the upper right stamp in the block showing variety second character sideways, lightly gum toned, fine mint. S.G. JD9, JD9a; £463. Photo

S$400-500

12c. purple strip of three and single, the centre stamp in the strip showing variety second character sideways, lightly gum toned, fine mint. S.G. JD10, JD10a; £544. Photo

S$400-500

Kedah 1942 (May)-43 overprinted “DAI 2171

2172

刂

NIPPON/2602”

1c. to $5 set of fifteen, some a little gum toned and all the Sultan values initialled “MDR” on reverse, fine; also two proof impressions of the Sheaf of Rice overprint in black on pink backing paper and of unknown status. S.G. J1-J15, £600

S$400-500

1c. to $5 set of fifteen plus 6c. shade, some a little gum toned otherwise fine mint. S.G. J1-J15, £650

S$350-450

2173

刂

1c. to $5 set of fifteen, fine mint. S.G. J1-J15, £600

S$350-450

2174

ᔛ

1c. to $1, fine used. S.G. J1-J13, £489

S$250-300

Photos appear on page 31 29

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya, Kedah, 1942 (May)-43 overprinted “DAI

2175

刂

NIPPON/2602”

- contd.

4c. violet top right corner block of twenty (5x4), 5c. yellow marginal blocks of sixteen (4x4), ten (2x5) x2, nine and four, and 6c. carmine blocks of sixteen (4x4; severed) and ten, many showing minor overprint varieties, the 6c. blocks toned otherwise fine mint. S.G. J3-J5, £591

S$350-450

2176

刂

5c. yellow with black overprint, fine mint. S.G. J4a, £200. Photo

S$120-150

2177

刂

5c. yellow with black overprint, fine mint. S.G. J4a, £200. Photo

S$120-150

2178

刂

5c. yellow with black overprint, very lightly gum toned, fine mint. S.G. J4a, £200. Photo

S$120-150

5c. yellow with black overprint, fine used on small piece. S.G. J4a, £225. Photo

S$120-150

6c. carmine-red block of four with margin at right (R.1-2/11-12), fine unmounted mint. Scarce. S.G. J5a, £200

S$150-180

2179 ័ 2180

刂+ ᔛ អ

PROVENANCE:

W.H. Barker 2181

刂

25c. ultramarine and purple with black overprint, margin at left, unmounted mint (gum browned); thin in selvedge, fine. S.G. J9a, £450. Photo

S$300-400

2182

刂

25c. ultramarine and purple with black overprint, fine mint. S.G. J9a, £450. Photo

S$300-400

2183

刂

25c. ultramarine and purple with black overprint, fine unused with large part original gum. B.P.A. Certificate (1995). S.G. J9a, £450. Photo

S$300-400

25c. ultramarine and purple with black overprint, lightly cancelled by part Penang datestamp, fine. S.G. J9a, £350. Photo

S$200-250

50c. brown and blue lower left corner pair and $5 black and scarlet block of four with margin at right, both slightly gum toned, fine mint. S.G. J12, J15; £380

S$250-300

2184

2185

ᔛ

刂

2186

刂

$1 black and green, variety overprint inverted, fine mint. S.G. J13a, £850. Photo

S$600-800

2187

刂

$1 black and green with overprint inverted, fine unused without gum. .G. J13a, £850. Photo

S$300-400

$5 black and scarlet with black overprint, fine mint. B.P.A. Certificate (1998). S.G. J15a, £1500. Photo

S$1,000-1,200

$5 black and scarlet with black overprint, slightly gum toned and with small adherence on reverse, otherwise fine. Rare. S.G. J15a, £1500. Photo

S$800-1,000

2188

2189

刂

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September 22, 2013 - SINGAPORE

2166

2167

2168

2169 Ex 2170

2178

2176

2177

2179 2181

2184

2201

2186

2202

2182

2187

2205

2188

2206

2183

2189

2207

2209

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya, Kedah - contd. Covers and Cancellations 2190

1942 (3 Aug.) envelope to Kulim, bearing “DAI NIPPON” 8c. clearly tied by “ALOR h.s. (Type JD2) in reddish brown and showing, on reverse, Type D6 arrival c.d.s. Photo

S$400-500

1942 (8 Sept.) envelope registered from Sungei Patani to Kuala Lumpur, bearing “DAI NIPPON” 1c. and 8c. vertical pairs and 5c., all tied by “SUNGEI PATANI/KEDAH/2602/YUBIN KYOKU” h.s. (Type JD2) and showing, on reverse, Alor Star Type R12 and arrival datestamps; the envelope with vertical crease towards left, well clear of adhesive, and large part of red wax seal at top left. An attractive franking. Photo

S$400-500

1942 (15 Sept.) envelope to Kuala Lumpur bearing, on reverse, “DAI NIPPON” 10c. clearly tied by “PADANG SERAI/KEDAH/2602/YUBIN KYOKU” h.s. (Type JD2) and showing Alor Star transit datestamp. Photo

S$250-300

STAR/KEDAH/2602/YUBIN KYOKU”

2191

2192

2193 2193

1942 (3 Oct.) “YUBIN KAGAKI” Official 4 duit on 8 duit card to Telok Anson, cancelled by a good strike of “SUNGEI PATANI/KEDAH/2602/YUBIN KYOLU” h.s. (Type JD2) and showing Alor Star transit datestamp alongside. Fine and very scarce. Photo

S$2,500-3,000

PROVENANCE:

Milo D. Rowell, June 1997 2194

2195

1942 (18 Oct.) envelope registered to Kuala Lumpur bearing, on reverse, “DAI NIPPON” 30c. clearly tied by “PADANG SERAI/KEDAH/2602/YUBIN KYOKU” h.s. (Type JD2) and showing arrival c.d.s. alongside, sealing tape at right. Photo

S$400-500

1942 (18 Oct.) envelope to Kulim, bearing “DAI NIPPON” 8c. clearly tied by “KUALA h.s. (Type JD2) and showing, on reverse, Alor Star and arrival datestamps. Photo

S$400-500

1942 (18 Oct.) pink envelope to Singapore, bearing “DAI NIPPON” 1c. (3) and Negri Sembilan 1c., all clearly tied by “ALOR STAR/KEDAH/2602/YUBIN KYOKU” h.s. (Type JD2) in violet. Photo

S$500-600

KETIL/KEDAH/2602/YUBIN KYOKU”

2196

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September 22, 2013 - SINGAPORE

2190

2197

2192

2199

2194

2195

2191

2196

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya, Kedah, Covers and Cancellations - contd. 2197

1942 (24 Dec.) envelope to Kuala Lumpur bearing, on reverse, 12c. tied by “PADANG h.s. (Type JD2) and showing Alor Star transit c.d.s. alongside. Photo

S$300-400

1943 (6 Jan.) envelope to Kulim bearing, on reverse, Japan 8s. tied by “KUALA h.s. (Type JD2) and showing Alor Star transit c.d.s. alongside; 1943 (11 Jan.) envelope to Kulim bearing, on reverse, Perak “DAI NIPPON” 8c. tied by “SUNGEI PATANI/KEDAH/YUBIN KYOKU” h.s. (Type JD3; earliest recorded date); 1943 (23 Jan.) envelope to Alor Star, bearing Perak “DAI NIPPON” 8c. tied by “KULIM/KEDAH/YUBIN KYOKU” h.s.; 1943 (6 Feb.) Perak 2c. stationery card with “Kanji” overprint, addressed locally and clear tied by very fine “ALOR STAR/KEDAH” double-ring d.s. (Type JD2); 1943 (23 May) Pictorial 4c. stationery card to Penang, cancelled by Alor Star Japanese c.d.s. (Type JD5). A fine group

S$600-800

1943 (25 May) envelope to Kuala Lumpur bearing, on reverse, “DAI NIPPON” 4c. vertical pair tied by “PADANG SERAI/KEDAH/2602/YUBIN KYOKU” h.s. (Type JD2) and Alor Star Japanese transit c.d.s. (Type JD5). Photo

S$250-300

1943 (25 July) philatelic envelope, addressed locally, bearing “DAI NIPPON” 20c. and 30c. blocks of four, both cancelled by Alor Star Japanese c.d.s. (Type JD8); also unused 15c. registered stationery envelope with “Kanji” overprint

S$250-300

SERAI/KEDAH/2602/YUBIN KYOKU”

2198

MUDA/KEDAH/2602/YUBIN KYOKU”

2199

2200

Kelantan Single frame chop 2201

2202

刂

10c. purple (unissued) with chop in black (Type F), fine unused with large part original gum; some pink paper adhering to reverse otherwise fine. R.P.S. Certificate (2003).ISC J30, $6000. Photo PROVENANCE: Milo D. Rowell, June 1999 Dr. Cheah Way Mun, February 2003 10c. purple (unissued) with chop in black (Type F), unused with large part original gum, small tear at top right barely affecting appearance. B.P.A. Certificate (1994). ISC J30, $6000. Photo

S$1,000-1,200

S$600-800

1942 (June) Surcharged “CENTS”, with Sunagawa seal 2203

2204

ᔛ

1c. on 50c., 5c. on 12c., 6c. on 25c., 8c. on 5c., 10c. on 6c., 12c. on 8c. and 40c. on 2c., all used, fine. Cat. £1280

S$800-1,000

1c. on 50c., 5c. on 12c., 6c. on 25c., 8c. on 5c. (2), 10c. on 10c., 12c. on 8c., 40c. on 2c., $1 on 4c. and $5 on 6c., all used, one 6c. and the 10c. pen-cancelled, fine. Cat. £1320+

S$700-900

2205

刂

1c. on 50c. grey-olive and orange, fine mint. S.G. J16, £425. Photo

S$250-300

2206

刂

1c. on 50c. grey-olive and orange, fine mint. S.G. J16, £425. Photo

S$250-300

2207

刂

1c. on 50c. grey-olive and orange, unused with part original gum, the value tablets a touch oxidised otherwise fine. S.G. J16, £425. Photo

S$200-250

1c. on 50c. grey-olive and orange, 10c. on 6c. lake and 12c. on 8c. grey-olive, all on piece clearly cancelled by “BACHOK/KELANTAN” c.d.s. (Type D2) in violet, fine and most attractive. S.G. j16, J22, J23; £520. Photo

S$400-500

2208 ័

Photos appear on pages 31, 33 and 37 WWW.SPINK.COM

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September 22, 2013 - SINGAPORE 2209

2210

2211

2212

2213

刂

ᔛ

刂

ᔛ

2c. on 40c. orange and blue-green, fine unused with large part original gum. S.G. J17, £1100. Photo PROVENANCE: W.H. Barker

S$800-1,000

2c. on 40c. orange and blue-green, unused with part original gum, some pink backing paper on reverse; small thin at right otherwise fine. S.G. J17, £1100. Photo

S$400-500

2c. on 40c. orange and blue-green, fine and lightly cancelled in violet. S.G. J17, £400. Photo

S$250-300

4c. on 30c. violet and scarlet, unused with large part original gum, one shortish perf at right, fine. Rare. S.G. J18, £3000. Photo

S$2,000-2,500

4c. on 30c. violet and scarlet, cancelled by part Kota Bharu c.d.s. in violet, fine. Very scarce. B.P.A. Certificate (1997). S.G. J18, £1600. Photo PROVENANCE: Ivor Little

S$1,200-1,500

2214

刂

5c. on 12c. blue, fine mint. S.G. J19, £400. Photo

S$250-300

2215

刂

5c. on 12c. blue, fine unused with large part original gum. S.G. J19, £400. Photo

S$250-300

2216

刂

5c. on 12c. blue, unused with part original gum (slightly toned), fine. S.G. J19, £400. Photo

S$200-250

6c. on 25c. vermilion and violet, showing another part strike of the seal at top, fine unused with large part original gum. S.G. J20, £425. Photo

S$300-400

2217

刂

2218

刂

6c. on 25c. vermilion and violet, fine mint. S.G. J20, £425. Photo

S$250-300

2219

刂

6c. on 25c. vermilion and violet, fine unused with large part original gum. S.G. J20, £425. Photo

S$250-300

6c. on 25c. vermilion and violet, unused with large part original gum, short perf at right, otherwise fine. S.G. J20, £425. Photo

S$200-250

2220

刂

2221

刂

8c. on 5c. red-brown, fine mint. S.G. J21, £600. Photo

S$400-500

2222

刂

8c. on 5c. red-brown, fine unused with large part original gum. S.G. J21, £600. Photo PROVENANCE: W.H. Barker

S$400-500

2223

刂

8c. on 5c. red-brown, fine unused with part original gum. S.G. J21, £600. Photo

S$400-500

2224

刂

10c. on 6c., 12c. on 8c., 40c. on 2c., $1 on 4c., $2 on 5c. (2) and $5 on 6c., fine mint. Cat. £430

S$200-250

10c. on 6c., 12c. on 8c., 40c. on 2c., $1 on 4c. (2), $2 on 5c. and $5 on 6c., the dollar values a little gum toned, otherwise fine mint. Cat. £430

S$200-250

10c. on 6c. (marginal), 12c. on 8c., 40c. on 2c., $1 on 4c., $2 on 5c. (gum thin) and $5 on 6c., the 10c. and dollar values a little gum toned otherwise fine mint. Cat. £380

S$150-180

2225

2226

刂

Photos appear on pages 31 and 37 35

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya, Kelantan, 1942 (June) Surcharged “CENTS”, with Sunagawa seal - contd.

2227 2227

2228

2229

刂អ B

刂

10c. on 6c. lake, a block of six (3x2) with part margin at left, the centre top stamp showing variety “CENST” for “CENTS”, fine mint. The only recorded example and one of the major rarities from the occupation period. B.P.A. Certificate (2003). S.G. J22a, £10,000+. Photo PROVENANCE: M.C. De Roemer, June 1964 Milo D. Rowell, June 1998 Dr. Cheah Way Mun, February 2003 Richard Tompkins, November 2006

S$12,000-15,000

12c. on 8c. grey-olive, a block of twenty (4x5) with margin at top, some pink paper and the odd minor tone spot on reverse, otherwise fine mint. A scarce multiple. S.G. J23, £780

S$500-600

25c. on 10c. purple, fine unused with large part original gum. Rare. B.P.A. Certificate (2003). S.G. J24, £2000. Photo

S$1,200-1,500 S$1,200-1,500

2230

刂

25c. on 10c. purple, fine unused with part original gum. Rare. S.G. J24, £2000. Photo

2231

ᔛ

25c. on 10c. purple, fine and lightly cancelled. Rare. R.P.S. Certificate (2004). S.G. J24, £1800. Photo PROVENANCE: Milo D. Rowell, June 1999 Ivor Little

S$1,200-1,500

2232

刂

30c. on 4c. scarlet, fine unused with part original gum. Rare. S.G. J25, £3000. Photo

S$2,000-2,500

2233

刂

30c. on 4c. scarlet, unused with large part original gum; a few perfs with some light foxing (mainly on reverse) otherwise fine mint. Rare. R.P.S. Certificate (2003). S.G. J25, £3000. Photo PROVENANCE: Dr. Cheah Way Mun, February 2003

S$2,000-2,500

2234 ័ 2235

刂+ ᔛ អ

30c. on 4c. scarlet, tied to small piece by part Kota Bharu commemorative d.s. (Type JSL1) in violet, fine. Rare. B.P.A. Certificate (1993). S.G. J25, £2750. Photo

S$2,000-2,500

40c. on 2c. green, a lower right corner block of four, a little gum toned otherwise fine unmounted mint. S.G. J26, £300

S$200-250

WWW.SPINK.COM

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2210

2211

2212

2213

2214

2215

2216

2217

2208

2218

2229

2219

2230

2220

2231

2221

2232

2222

2223

2233

2234

2237

2238

2239

2250 37

2251

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya, Kelantan, 1942 (June) Surcharged “CENTS”, with Sunagawa seal - contd.

2236 2236

2237 2238 2239

刂

ᔛ

40c. on 2c. green, variety surcharge double, in black and in red, unused with part original gum; light crease and gum thin at upper right, neither of which affects appearance. The only recorded example and one of the great rarities from the occupation period. R.P.S. Certificate (2003). S.G. J26a, £5500. Photo PROVENANCE: Milo D. Rowell, June 1999 Dr. Cheah Way Mun, February 2003

S$5,000-6,000

50c. on 1c. grey-olive and yellow, fine unused with large part original gum. Rare. B.P.A. Certificate (1999). S.G. J27, £2250. Photo

S$1,500-1,800

50c. on 1c. grey-olive and yellow, unused with part original gum; tiny tear at top and small thin, nevertheless a presentable example of this rare stamp. S.G. J27, £2250. Photo

S$500-600

50c. on 1c. grey-olive and yellow, cancelled by part “REGISTRATION/KOTA BHARU double-ring d.s. (Type R8) in violet, fine. R.P.S. Certificate (2005) states “was not properly used with obliteration applied after liberation” which we believe to be incorrect. See lot 2249. S.G. J27, £1700. Photo

S$1,000-1,200

KELANTAN”

2240

2241

2242

2243

2244

刂អ B

刂

刂+ អ

刂

$5 on 6c. scarlet, a top left corner block of eleven, the third stamp in the top row showing variety missing bar at left, gum toned and with traces of pink backing paper on reverse, otherwise fine. ISC JK15b. Photo PROVENANCE: Dr. Cheah Way Mun, February 2003 $5 on 6c. scarlet, a top right corner block of six (2x3) with plate number, and a block of four with margin at left, both lightly toned and with traces of pink backing paper on reverse, otherwise fine. S.G. J30, £500

S$250-300

$5 on 6c. scarlet horizontal pair, the left stamp showing variety missing bar at right, gum tone and with some pink backing paper on reverse, otherwise fine. Unlisted in ISC. Photo

S$1,000-1,200

$5 on 6c. scarlet block of four, the top left stamp with variety handstamp double; gum toned and with traces of pink backing paper on reverse, otherwise fine mint. Rare. R.P.S. Certificate (2003). Photo PROVENANCE: Dr. Cheah Way Mun, February 2003 $5 on 6c. scarlet with margin at left, variety surcharge double, a little gum toned otherwise fine mint. Scarce. R.P.S. Certificate (2003). S.G. J30a, £550. Photo PROVENANCE: Dr. Cheah Way Mun, February 2003

Photos also appear on page 37 WWW.SPINK.COM

Page 38

S$1,500-1,800

S$500-600

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2244

2240 2242

2252

2253

2254

2257

2243

2258

2259

2261

2266

2260 39

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya, Kelantan, 1942 (June) Surcharged “CENTS”, with Sunagawa seal - contd.

2245

1942 envelope from Kuala Krai to Kuala Lumpur, bearing 8c. on 5c. red-brown, very lightly cancelled and showing, on reverse, Kota Bharu transit d.s. in violet; sealing tape at left removed. Signed P. Holcombe. Photo

S$1,500-1,800

PROVENANCE:

Milo D. Rowell, June 1998

2246

2247

1942 (30 June) envelope from Temangan to the Telegraph Office at Kota Bharu, bearing 1c. on 50c. (marginal), 2c. on 40c. and 5c. on 12c., all tied by “TEMANGAN/KELANTAN” c.d.s. (Type D2), showing sealing tape at left and arrival d.s. on reverse; the envelope with some pinholes at upper left. An attractive and scarce franking. Photo

S$6,000-8,000

1942 (30 June.) “K. MOHAMED YOUSOOF” envelope registered from Kota Bharu to Singapore bearing, on reverse, 1c. on 50c., 2c. on 40c. and 10c. on 6c. pair, all tied by “KOTA BHARU” c.d.s. in violet (Type D8) and showing arrival datestamp alongside and, on face, clear pre-war registration h.s. (Type R1); the envelope with two vertical creases well clear of adhesives. A most attractive franking. Photo

S$6,000-8,000

WWW.SPINK.COM

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2246

2247

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya, Kelantan, 1942 (June) Surcharged “CENTS”, with Sunagawa seal - contd.

2248 2248

1942 (July) envelope from Temangan to Muar, bearing 8c. on 5c. red-brown tied by light datestamp and showing sealing tape at left and, on reverse, Kota Bharu transit c.d.s. in violet; the envelope with some small peripheral faults. Photo

S$1,200-1,500

2249 2249

1942 (4 Aug.) envelope registered from Kota Bharu to Muar, bearing 5c. on 12c., 8c. on 5c. and 10c. on 6c., all clearly tied by “REGISTRATION/KOTA BHARU KELANTAN” doublering d.s. (Type R8), showing fine Type R3 registration h.s., sealing tape at right and, on reverse, Singapore, Malacca and arrival datestamps. A delightful and rare cover. Photo PROVENANCE: Milo D. Rowell, March 1996 WWW.SPINK.COM

Page 42

S$10,000-12,000

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September 22, 2013 - SINGAPORE 1942 (June) Surcharged “CENTS”, with Handa seal 2250

刂

12c. on 8c. grey-olive, fine mint. S.G. J31, £250. Photo

S$150-180

2251

刂

12c. on 8c. grey-olive, fine mint. S.G. J31, £250. Photo

S$150-180

2252

刂

12c. on 8c. grey-olive, fine mint. S.G. J31, £250. Photo

S$150-180

2253

刂

1c. on 50c. grey-olive and orange, fine mint. S.G. J32, £275. Photo

S$150-180

2254

刂

1c. on 50c. grey-olive and orange, fine mint. S.G. J32, £275. Photo

S$150-180

2255

ᔛ

1c. on 50c., 2c. on 40c., 5c. on 12c. and 8c. on 5c. (2), all used, the 5c. with a pulled perf at right, otherwise fine. S.G. J32-J35, £740

S$350-450

1c. on 50c., 2c. on 40c. and 8c. on 5c. (on small piece), fine used. S.G. J32, J33, J35; £400

S$200-250

1c. on 50c. grey-olive and orange, fine unused with large part original gum. S.G. J32, £275. Photo

S$150-180

2c. on 40c. orange and blue-green with margin at right, fine unused with part original gum. S.G. J33, £350. Photo

S$200-250

2c. on 40c. orange and blue-green, one short perf at upper right otherwise fine mint. S.G. J33, £350. Photo

S$180-220

2c. on 40c. orange and blue-green strip of three with margin at right, lightly cancelled by Kota Bharu datestamp in violet, one with pressed vertical crease otherwise fine. S.G. J33, £540. Photo

S$300-400

2c. on 40c. orange and blue-green horizontal pair, the left stamp showing “Cente” for “Cents”, very lightly cancelled; slightly soiled and the variety with a pressed crease. Rare. S.G. J33/J33a, £2430. Photo

S$800-1,000

2c. on 40c., 5c. on 12c. (2, one showing “3” for “5” due to inking) and 8c. on 5c., the variety with some pink backing paper on reverse, fine mint. Cat. £980

S$600-800

1942 (June) Surcharged “Cents”, with Sunagawa seal

2256

2257

2258

2259

2260

2261

2262

ᔛ

刂

ᔛ

刂

2263

刂

5c. on 12c. blue and 8c. on 5c. red-brown, fine mint. S.G. J34-J35, £405

S$200-250

2264

刂

5c. on 12c. blue, two examples, one with short bar, both unused with part original gum (lightly toned), fine. S.G. J34, £450

S$250-300

8c. on 5c. red-brown, a block of four with imprint, some pink backing paper fibres on reverse, fine mint. S.G. J53, £360

S$500-600

2265

刂+ អ

PROVENANCE:

Milo D. Rowell, March 1996 2266

刂+ អ

8c. on 5c. red-brown lower left corner block of four, the lower left stamp showing “Cente” for “Cents”, unused with large part original gum (lightly toned); some slight wrinkling otherwise fine. Rare. S.G. J35/J35a, £3000+. Photo

S$2,000-2,500

PROVENANCE:

Milo D. Rowell, June 1999 2267

2268

ᔛ

刂

8c. on 5c. red-brown showing variety “Cente” for “Cents”, fine used on fragment. Rare. B.P.A. Certificate (2003). S.G. J35a, £1400. Photo

S$1,000-1,200

10c. on 6c. lake horizontal pair, the right stamp showing missing “t” in “Cents”, fine unused with large part original gum. B.P.A. Certificate (2010). S.G. J36, £1100+. Photo

S$1,000-1,200

Photos appear on pages 37, 39 and 45 43

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya, Kelantan, 1942 (June) Surcharged “Cents”, with Sunagawa seal - contd. 2269

刂

10c. on 6c. lake, fine unused with part original gum. B.P.A. Certificate (2003). S.G. J36, £550. Photo

S$300-400

2270

刂

10c. on 6c. lake, fine mint. S.G. J36, £550. Photo

S$300-400

2271

刂

10c. on 6c. lake, unused with large part original gum, small thin at top left otherwise fine. S.G. J36, £550. Photo

S$200-250

2272 2272

1942 (July) envelope from Kota Bharu to Muar, bearing 8c. on 5c. red-brown tied by “KOTA BHARU” c.d.s. in violet; part of sealing tape removed at left. A neat and attractive franking. Photo

S$1,500-1,800

1942 (June) Surcharged “Cents”, with Handa seal 2273 2274 2275

刂

1c. on 50c. (marginal), 2c. on 40c., 8c. on 5c. and 10c. on 6c., fine mint. S.G. J41-J44, £610

S$350-450

1c. on 50c., 2c. on 40c. (lightly gum toned), 8c. on 5c. and 10c. on 6c., fine mint. S.G. J41-J44, £610

S$350-450

1c. on 50c., 2c. on 40c., 8c. on 5c. pair with margin at top (R.P.S. certificate, 1990) and 10c. on 6c., the first two without gum, the others with large part original gum, fine. S.G. J41-J44, £700

S$300-400

2276

ᔛ

1c. on 50c., 8c. on 5c. and 10c. on 6c., fine used. S.G. J41, J43-J44; £670

S$350-450

2277

ᔛ

1c. on 50c. and 8c. on 5c., the latter with some light creases, otherwise fine used. S.G. J41, J43; £420

S$200-250

2278

刂+ អ

1c. on 50c. grey-olive and orange block of four, the lower left stamp showing variety “Cente” for “Cents”, fine unused without gum. Rare. R.P.S. Certificate (1987). S.G. J41/J41a, £3000+. Photo PROVENANCE: T.D. Barber, March 1990 WWW.SPINK.COM

Page 44

S$1,500-1,800

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September 22, 2013 - SINGAPORE

2267

2268

2269

2278

2270

2271

2280

2291

2282

2279 45

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya, Kelantan, 1942 (June) Surcharged “Cents”, with Handa seal - contd. 2279

刂+ អ

2c. on 40c. orange and blue-green lower left corner block of four, the lower left stamp showing variety “Cente” for “Cents”, fine mint. Rare. S.G. J42/J42a, £3100+. Photo S$3,000-4,000 PROVENANCE: Richard Tompkins, November 2006

2280

刂អ B

8c. on 5c. red-brown block of eight (4x2) with margin at left, the lower left stamp showing variety “Cente” for “Cents”, slightly gum toned otherwise fine mint. Rare. R.P.S. Certificate (2004). S.G. J43/J43a, £2330. Photo S$1,800-2,200

2281

刂អ B

10c. on 6c. lake marginal block of ten (2x5) being the first two rows of the sheet (no margin at foot) with surcharge slightly misplaced diagonally to top left, the lower left corner stamp showing variety “Cente” for “Cents”, fine mint. A very rare multiple. S.G. J44/J44a, £3260. Photo S$3,000-4,000

2282

刂

10c. on 6c. lake, a top right corner block of four with surcharge misplaced to left, one with light crease otherwise fine mint. S.G. J44, £560+. Photo S$400-500 1942 (June) Surcharged “Cents”, Remainders without seal

2283

刂

1c. on 50c., 2c. on 40c., 8c. on 5c. (3), 10c. on 6c. (2), 12c. on 8c. (2, one with variety “Cente” for “Cents”), 30c. on 4c., 40c. on 2c., 50c. on 1c. (2, one with variety “Cente” for “Cents”), $1 on 4c. (3), $2 on 5c. (4, one used?) and $5 on 6c. (2), fine mint. ISC JK30JK40, $4300 S$500-600

2284

刂

1c. on 50c., 2c. on 40c. (2, one with narrow “C”), 8c. on 5c. (2, one with narrow “C”), 10c. on 6c., 12c. on 8c., 30c. on 4c. (2, one with narrow “C”), 40c. on 2c. (2, one with additional bar at top), 50c. on 1c. (R.P.S. certificate, 1990), $1 on 4c., $2 on 5c. (11 including two blocks of four and a marginal pair showing variations of the bars - all with pink backing paper on reverse) and $5 on 6c., fine mint S$250-300

2285

刂

1c. on 50c., 12c. on 8c. and 50c. on 1c. singles, 2c. on 40c., 8c. on 5c., 30c. on 4c. and 40c. on 2c. lower left corner blocks of four and 10c. on 6c. lower left corner pair, each showing variety “Cente” for “Cents”, the 8c. with some damage in margin, fine mint. A rare group S$2,000-2,500

2286

ᔛ

1c. on 50c. pair and single (originally joined) and 2c. on 40c. both cancelled by Singapore Type JHS1 commemorative h.s. in violet; and 8c. on 5c. (3, two on one piece) cancelled by Kota Bharu Type JHS1 commemorative h.s. in violet, fine S$150-180

2281

Photos also appear on page 45 WWW.SPINK.COM

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September 22, 2013 - SINGAPORE

2287 Postal Stationery 2287

1942 “19 CENTS” on 15c. registered envelope with Sunagawa seal, used in 1947 (27 Aug.) from the P.O.S.B. at Kuala Lumpur to the Postmaster at Malacca; some stains. Used outside the period though a very rare item of stationery. Photo

S$2,500-3,000

Later Covers 2288

2289

1942 (8 Dec.) 2c. stationery card, addressed locally, bearing Japan 3s. (affixed over stamp impression), 5s., 8s. and 25s., all clearly tied by Kota Bharu Type JHS1 commemorative h.s. in violet and showing censor chop alongside. Attractive

S$200-250

1943 (1 June) commercial envelope from Kota Bharu to Singapore, bearing Pictorial 4c. and 8c. tied by double-ring d.s. in violet; and 1943 envelope from Kota Bharu to Kuala Lumpur, bearing Pictorial 8c. (surface abrasion at foot) tied by double-ring d.s.

S$350-450

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya - contd.

Malacca 2290

刂

1c., 2c., 3c., 5c., 10c. (over-inked), 12c. and 15c., fine mint. S.G. J45-J48, J50-J52; £815

S$400-500

2291

刂+ អ

1c. black block of four with margin at foot showing a complete strike, fine mint. S.G. J45, £650+. Photo

S$800-1,000

1c. black block of four, cancelled by Malacca double-ring d.s. (Type D27), fine. S.G. J45, £475

S$250-300

2292

ᔛ+ អ

2293

刂+ អ

2c. orange block of four with complete strike, fine mint. S.G. J46, £350+. Photo

S$300-400

2294

ᔛ+ អ

2c. orange block of four on piece, centrally cancelled by Malacca double-ring d.s. (Type D27), fine. S.G. J46, £375

S$200-250

2295

刂+ អ

3c. green block of four with a complete strike, fine mint. S.G. J47, £375+. Photo

S$300-400

2296

ᔛ+ អ

3c. green block of four, centrally cancelled by very light Malacca double-ring d.s. (Type D27), fine. S.G. D47, £425

S$200-250

5c. brown block of four with a complete strike, fine mint. B.P.A. Certificate (2002). S.G. J48, £900+. Photo

S$1,000-1,200

5c. brown block of four, centrally cancelled by Malacca double-ring d.s. (Type D27), fine. S.G. D48, £680. Photo

S$400-500

8c. grey block of four with a complete strike, unused with part original gum, the block has been severed vertically and rejoined. S.G. J49, £1400. Photo

S$700-900

2297 2298 2299

刂+ អ

ᔛ+ អ

刂+ អ

2300

刂

8c. grey showing upper right portion of chop, fine mint. S.G. J49, £350. Photo

S$150-180

2301

刂

8c. grey showing lower right portion of chop, fine mint. S.G. J49, £350. Photo

S$150-180

2302

ᔛ+ អ

8c. grey block of four on piece, centrally cancelled by Malacca double-ring d.s. (Type D27), fine. S.G. J49, £700. Photo

S$350-450

10c. dull purple block of four showing a complete strike, the top left stamp with thin, otherwise fine mint. S.G. J50, £700+. Photo

S$300-400

10c. dull purple block of four on piece, centrally cancelled by Malacca double-ring d.s. (Type D27), fine. S.G. J50, £650. Photo

S$300-400

12c. ultramarine block of four showing a complete strike, fine mint. S.G. J51, £650+. Photo

S$600-800

12c. ultramarine block of four, centrally cancelled by Malacca double-ring d.s. (Type D27), fine. S.G. J51, £650. Photo

S$300-400

2303 2304 2305 2306

刂+ អ

ᔛ+ អ

刂+ អ

ᔛ+ អ

2307

刂+ អ

15c. ultramarine block of four with a complete strike, fine mint. S.G. J52, £450+. Photo

S$400-500

2308

ᔛ+ អ

15c. ultramarine block of four, centrally cancelled by Malacca double-ring d.s. (Type D27), fine. S.G. J52, £400

S$200-250

30c. dull purple and orange, unissued, showing lower right portion of chop, fine mint. Rare. ISC J139, $13,000. Photo

S$2,000-2,500

40c. scarlet and dull purple block of four with a complete strike, fine mint. Rare. R.P.S. Certificate (2007). S.G. J53, £3250+. Photo

S$2,500-3,000

40c. scarlet and dull purple single showing lower left portion of chop, fine mint. S.G. J53, £650. Photo

S$350-450

2309 2310 2311

刂

刂+ អ

刂

Photo for lot 2291 appears on pages 45 WWW.SPINK.COM

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September 22, 2013 - SINGAPORE

2293

2295

2299

2300

2302

2301

2305

2297

2309

2298

2303

2304

2311

2313

2306

2307

—— 2314 ——

2310

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya, Malacca - contd.

2312 2312 2313 2314

刂+ អ

刂

50c. black on emerald block of four with a complete strike, fine mint. Extremely rare. R.P.S. Certificate (2011). S.G. J54, £5500+. Photo

S$14,000-16,000

$1 black and red on blue showing lower right portion of chop, margin at right, fine mint. Rare. S.G. J55, £1300. Photo

S$700-999

$2 green and scarlet and $5 green and red on emerald, unissued and showing lower right portion of chop, both with some red marks on reverse, otherwise fine mint. Rare. Photo PROVENANCE: Milo D. Rowell, June 1997 (originally in vertical pairs)

S$5,000-6,000

Postage Dues 2315

刂

1c. slate-purple with margin at left, fine mint. S.G. JD11, £300. Photo

S$200-250

2316

刂

1c. slate-purple showing lower right portion of chop, fine mint. S.G. JD11, £300. Photo

S$200-250

2317

刂

4c. green with margin at foot, showing lower left portion of chop, fine mint. S.G. JD12, £250. Photo

S$180-220

2318

刂

4c. green, showing lower right portion of chop, fine mint. S.G. JD12, £250. Photo

S$180-220

2319

ᔛ

4c. green showing upper left portion of chop, cancelled by part Merlimau double-ring d.s. (Type D3), fine cancelled to order. S.G. JD21, £250. Photo

S$150-180

8c. scarlet showing upper left portion of chop, fine mint. Very rare. S.G. JD13, £4000. Photo

S$3,000-4,000

10c. yellow-orange vertical pair showing right half of chop, the upper stamp with small thin at right and the lower stamp with defect at upper right, mounted mint. S.G. JD14, £1100. Photo

S$250-300

10c. yellow-orange showing upper right portion of chop, fine mint. S.G. JD14, £550. Photo

S$300-400

10c. yellow-orange showing lower right portion of chop, cancelled by large part Malacca double-ring d.s. (Type D26), fine. S.G. J14, £500. Photo

S$300-400

12c. ultramarine showing upper right portion of chop, fine mint. Scarce. S.G. JD15, £850. Photo

S$500-600

12c. ultramarine with margin at left, cancelled by part Malacca double-ring d.s. (Type D26), fine cancelled to order. S.G. JD15, £750. Photo

S$350-450

50c. black showing upper right portion of chop, margin at top, fine mint. Very rare. S.G. JD16, £3500. Photo

S$3,000-4,000

2320 2321

2322 2323 2324 2325 2326

刂

ᔛ

刂

ᔛ

刂

Photos also appear on page 49 WWW.SPINK.COM

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September 22, 2013 - SINGAPORE

2315

2316

2318

2319

2320

2317

2321

2322

2323

2330

2324

2331

2325

2332

2326

2333

2334

2335

2336

2340

2342 2341

2343

—— 2344 ——

2345

2349 51

2350

2351

2353

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya - contd.

Penang Okugawa Seal 2327

刂

1c. to $1, eleven values, fine mint. S.G. J56-J66, £858

2328

刂

1c. to $1 set of eleven, the 50c. with tiny thin spot otherwise fine mint. S.G. J56-J66, £858 PROVENANCE: Milo D. Rowell, June 1999

S$500-600

2329

ᔛ

1c. to 50c., ten values, fine used. S.G. J56-J65, £626

S$300-400

2330

刂

3c. green, variety handstamp double, fine unused with part original gum. S.G. J58var. Photo

S$120-150

40c. scarlet and dull purple, variety handstamp double, hinge remnants, fine mint. S.G. J64var. Photo

S$250-300

2331

刂

2332

ᔛ

$1 black and red on blue, fine used. B.P.A. Certificate (2000). S.G. J66, £300. Photo

S$200-250

2333

刂

$2 green and scarlet, short perf at top, fine mint. Scarce. S.G. J67, £900. Photo

S$700-900

2334

刂

$2 green and scarlet, small part original gum, fine. S.G. J67, £900. Photo

S$600-800

2335

ᔛ

$2 green and scarlet, lightly cancelled, fine. S.G. 67, £750. Photo

S$500-600

2336

刂

$5 green and red on emerald, hinge remnants, fine unused with part original gum. Very rare. B.P.A. Certificate (1996). S.G. J68, £2750. Photo

S$2,500-3,000

Itchiburi Seal 2337

刂

1c., 2c., 3c., 8c., 10c. (marginal), 12c. and 15c., two with hinge remnants, fine mint. S.G. J69-J71, J73-J76; £1090

S$600-800

2338

刂

1c., 2c., 8c. (marginal), 10c. and 15c., fine mint. Cat. £840

S$450-550

2339

ᔛ

1c., 2c., 3c. and 8c. to 15c., fine used. S.G. J69-J70, J73-J76; £1035

S$500-600

2340

刂+ ᔛ អ

1c. black block of four with margin at left, fine unmounted mint. B.P.A. Certificate (1989). S.G. J69, £760. Photo

S$500-600

1c. black lower left corner block of four, each showing variety handstamp inverted, fine mint and mounted in the selvedge only. S.G. J69var. Photo

S$800-1,000

2341

2342

刂+ ᔛ អ

刂+ អ

3c. green block of four, the lower right stamp with variety handstamp double, fine mint. B.P.A. Certificate (1997). S.G. J71var. Photo PROVENANCE: Dr. Cheah Way Mun, February 2003

2343

刂

5c. brown, fine mint. Rare. R.P.S. Certificate (2003). S.G. J72, £3250. Photo

2344

刂

8c. grey and 12c. ultramarine, both showing variety handstamp inverted, the former with a few short perfs at right, otherwise fine mint. S.G. J73var, J75var. Photo

2345

刂

15c. ultramarine showing variety handstamp inverted, fine mint. B.P.A. Certificate (not present). S.G. J76var. Photo PROVENANCE: Dr. Cheah Way Mun, February 2003 Photos appear on page 51 WWW.SPINK.COM

Page 52

S$400-500

S$2,000-2,500

S$300-400

S$200-250

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September 22, 2013 - SINGAPORE

Overprinted “DAI 2346

2347

2348

刂

ᔛ

NIPPON/2602/PENANG”

1c. to $2 mint range including 2c. showing “PE” for “PENANG”, and with overprint inverted, 5c. marginal pair with overprint misplaced to left, 12c. strip of the with overprint misplaced to left and a single with overprint misplaced vertically, 15c. marginal block of twenty-five (5x5) with the top three rows showing overprint misplaced downwards including one with variety “N PPON”, a pair with left stamp showing overprint misplaced to left, $1 vertical pair with the upper stamp showing complete strong offset on reverse, and $2 with complete offset on reverse. A fine lot. S.G. J77-J88, £745+

S$500-600

1c. to $2 set of twelve with additional 2c. pair with one showing “PE” for “PENANG” and a single with overprint inverted, and 8c. block of four and 15c. pair with one in both showing variety “N PPON”; fine mint. S.G. J77-J88, £625+

S$350-450

1c. to 40c., $1 and $2 plus additional 2c. block of four with one showing “PE” for “PENANG”; fine used. Cat. £336

S$150-180

2349

刂

1c. black, variety overprint double (widely spaced), fine mint. S.G. J77b, £325. Photo

S$200-250

2350

刂

1c. black, variety overprint double (closely spaced), fine mint. S.G. J77b, £325. Photo

S$200-250

2351

刂

3c. green, variety overprint double, one inverted, fine mint. S.G. J79a, £425. Photo

S$300-400

2352

刂

5c. brown marginal block of six (3x2), 8c. grey block of four and 15c. ultramarine, each showing variety “N PPON”, the 5c. with a trace of the “I”, fine mint. B.P.A. Certificate (1959) for 8c. S.G. J80a, J81a, J84a; £380

S$200-250

8c. grey, variety overprint double, one inverted, fine unmounted mint. S.G. J81b, £550. Photo

S$400-500

10c. dull purple with margin at left, variety overprint double, fine unmounted mint. S.G. J82a, £475. Photo

S$350-450

10c. dull purple, variety overprint double, one inverted, some short perfs at left, otherwise fine mint. S.G. J82b, £425. Photo

S$200-250

2353

2354

2355

刂 ᔛ

刂

2356

刂

12c. ultramarine, variety overprint double, fine mint. S.G. J83b, £450. Photo

S$300-400

2357

刂 ᔛ

15c. ultramarine, variety overprint inverted, fine unmounted mint. S.G. J84b, £425. Photo

S$300-400

15c. ultramarine, marginal, variety overprint inverted, fine unmounted mint. S.G. J84b, £425. Photo

S$300-400

15c. ultramarine vertical pair with overprint inverted, the lower stamp also showing “N PPON”, fine mint. Rare. S.G. J84b/a, unpriced. Photo

S$1,500-2,000

2358

2359

刂 ᔛ

刂

PROVENANCE:

Milo D. Rowell, June 1999 2360

刂

15c. ultramarine with margin at right, variety overprint double, a few very minor tone spots on reverse, otherwise fine mint. S.G. J84c, £650. Photo

S$350-450

2361

刂

$5 green and red on emerald, fine mint. R.P.S. Certificate (1990). S.G. J89, £750. Photo

S$500-600

2362

刂

$5 green and red on emerald, fine mint. S.G. J89, £750. Photo

S$500-600

$5 green and red on emerald, on piece of brown paper, lightly cancelled light Prai Japanese type datestamp (Type JD10), fine. Rare. S.G. J89, £800. Photo

S$600-800

2363 ័

Photos appear on pages 51 and 57 53

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya, Penang - contd.

2364 Covers 2364

1942 (6 May) Straits 15c. registered envelope with Uchiburi seal in red, addressed to Kuala Lumpur, bearing Straits 8c. with “DAI NIPPON/2602/PENANG” overprint tied by “DAI NIPPON/G.P.O. PENANG” double-ring d.s. (Type JD3), showing Penang C registration label, brown sealing tape at left tied by “KOTSUBU/2/YUBIN KYOKU” cachet in violet and, on reverse, arrival d.s. Very rare. B.P.A. Certificate (1998). Photo PROVENANCE:

Milo D. Rowell, June 1998

WWW.SPINK.COM

Page 54

S$8,000-10,000

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September 22, 2013 - SINGAPORE

2365

1942 (14 Sept.) Straits “DAI NIPPON/2602/PENANG” stationery card to Singapore, cancelled by “GENERAL POST OFFICE/PENANG” c.d.s. (Type JD6) and showing violet censor chop below. Photo

S$1,200-1,500

PROVENANCE:

Milo D. Rowell, June 1999

Selangor Agri-horticultural Exhibition 2366

2367

2368

2369

刂+ អ

刂

ᔛ

2c. orange and 8c. grey marginal blocks of four, two of each, one pair from the top right corners showing “C” for “G” in “SELANGOR”, fine mint. S.G. J90/90a-J91/91a, £975. Photo for corner blocks

S$350-450

2c. (2) and 8c. (2), one of both with variety overprint inverted, fine mint. S.G. J90-J91, £625. Photo for varieties

S$300-400

2c. orange and 8c. grey, both with overprint inverted, the latter with short perf at foot otherwise fine; also a normal pair with plate number. S.G. J90b, J91b; £600. Photo

S$250-300

2c. and 8c., both showing variety overprint inverted, fine used. S.G. J90b-J91b, £800. Photo

S$400-500

Photos also appear on page 57 55

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya - contd.

Singapore 2370

2371

刂+ អ

刂

2372

1c. to 15c. set of five in marginal blocks of four, all Type C except 1c. which is Type A, fresh and fine mint. S.G. J92-J96, £480

S$300-400

1c. to 15c. sets of five (2) showing Types A and C, and 1c. to 8c. Type B, fine mint. S.G. J92-J96, £354

S$200-250

1c. to 15c. fine mint, and 1c. (on piece), 3c. (slightly rounded top right corner), 8c. and 15c. fine used. Cat. £244

S$100-120

2373

刂

1c. (2), 2c. (2), 3c., 8c. and 15c. (marginal), fine mint. S.G. J92-J96, £154

S$100-120

2374

刂+ អ

1c. (Type B), 2c. (Type C), 3c. (Type C) and 15c. (Type A) in marginal blocks of four, and 8c. (Type C) in a corner block of six, all with plate number, fine mint. S.G. J92-J96, £530

S$400-500

1c. black, a lower right corner block of eight (2x4) with one showing handstamp double; some pencil notations and a small tear in margin, otherwise fine unmounted mint. ISC J1/a, $600+

S$400-500

2375

刂អ ᔛ B

PROVENANCE:

Dr. Cheah Way Mun, February 2003 2376

刂អ B

2c. orange (Type A), a lower right corner block of eight (4x2), the second stamp in top row with handstamp omitted, fine mint. Rare. S.G. J93a, £2250+. Photo

S$3,000-4,000

PROVENANCE:

Dr. Cheah Way Mun, February 2003 2377

刂+ ᔛ អ

15c. ultramarine (Type C), a block of four with margin at top, variety handstamps sideways, fine unmounted mint. ISC J5b, unpriced. Photo

S$1,500-1,800

PROVENANCE:

Milo D Rowell, June 1998 2378

刂

15c. ultramarine (Type C), marginal, variety handstamp sideways, fine mint. ISC J5b, unpriced. Photo

S$300-400 S$300-400

2379

刂

15c. ultramarine with handstamp sideways, fine mint. ISC J5b; S.G. J96var. Photo

2380

ᔛ

15c. ultramarine, two examples (both Type B), one showing handstamp sideways on piece with normal, the other showing variety handstamp inverted, fine used. ISC J5b, J5c

S$800-1,000

PROVENANCE:

Milo D. Rowell, June 1999 2381

刂 ᔛ

15c. ultramarine lower left corner vertical pair, the upper stamp with handstamp inverted, a fraction gum toned otherwise fine unmounted mint. ISC J5c. Photo

Photo for lot 2379 appears on page 61 WWW.SPINK.COM

Page 56

S$200-250

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September 22, 2013 - SINGAPORE

2354

2355

2356

2357

2358

2359 2360

2361

2362

2378 2363

———— Ex 2368 ————

—— 2369 ——

–––––––––– Ex 2366 ––––––––––

2376

2377 57

2381

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya, Singapore - contd.

2382 2382

刂អ ᔛ B

15c. ultramarine (Type C), a marginal block of twenty (5x4), each showing variety handstamp inverted, fine unmounted mint. Possibly the largest known multiple. ISC J5c, unpriced. Photo

S$8,000-10,000

PROVENANCE:

Dr. Cheah Way Mun, February 2003 2383

刂

15c. ultramarine (Type B), a vertical pair showing variety handstamp inverted, fine mint. ISC J5c, unpriced. Photo

S$600-800

PROVENANCE:

Milo D. Rowell, June 1999 2384

2385

2386

刂

Unissued 6c. scarlet (Type A), 10c. dull purple (2, both Type B), 12c. ultramarine (Type B), 40c. scarlet and dull purple (Type A), 50c. black on emerald (Type A), $2 green and scarlet (Type A) and $5 green and red on emerald (Type A), fine mint. Extremely rare. B.P.A. Certificate (2000) for $5. ISC J6a, J7, J8, J10, J11, J12a, J12b. Photo

S$8,000-10,000

Unissued 10c. dull purple, small thin towards upper left otherwise fine and of good appearance. ISC J7. Photo

S$200-250

Unissued 40c. scarlet and dull purple, fine mint. ISC J10. Photo

S$250-300

Covers 2387

1942 (16 Mar.) locally addressed printed envelopes (2) bearing double frame chop values, one with 1c., 2c. (2) and 3c., the other with 1c. and 8c., all cancelled by favour on day of issue with Type JD1 c.d.s.

Photos also appear on page 61 WWW.SPINK.COM

Page 58

S$200-250

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September 22, 2013 - SINGAPORE

Trengganu Types in this section are taken from “Malaya, Japanese Occupation” by James Gallatly Single frame chop 2388

2389

2390

2391

2392

刂

ᔛ

刂

A mint range with chop in black on 1c., 2c., 2c. on 5c., 3c., 4c., 5c. (3, one the purple on yellow shade), 6c., 8c. (2) 8c. on 10c. (4 including a pair), 10c., 12c., 20c. (7 including a marginal block of six), 25c. (3 including a pair), 30c., 35c., 50c. and $3, chop in red on 2c. on 5c., 5c., 8c. on 10c., 12c., 20c., 25c., 30c., 35c. (2) and $3, and chop in brown on 8c. A fine lot. Cat. £1685

S$1,000-1,200

1c., 2c., 2c. on 5c., 3c. (2, one marginal), 4c., 5c. (2), 6c., 8c., 8c. on 10c., 10c., 12c., 20c., 25c., 30c., 35c., 50c. and $3 (2), all with chop in black, and Postage Due 1c. to 10c. with chop in black and additional 4c. with chop in brown; fine mint. Cat. £1464

S$800-1,000

1c., 2c., 2c. on 5c. (on small piece), 3c., 4c. (on small piece with Dai Nippon 4c.), 5c., 8c., 10c., 20c., 30c. and 35c. with chop in black, 8c. with chop in brown and Postage Due 1c., 8c. and 10c. with chop in black, also Dai Nippon 1c., 2c. on 5c., 4c., 5c., 6c., 8c., 8c. on 10c., 20c. and 25c., and “Kanji” 2c., 2c. on 5c., 6c., 8c. on 10c., 25c. and 35c. (on piece); all used, mostly fine. Cat. £1625

S$800-1,000

1c., 2c., 2c. on 5c., 5c., 8c. on 10c., 12c., 20c., 25c., 30c., 35c. and $3, each with chop in red, fine mint. Cat. £917

S$300-400

1c. black with chop in black (Type D), variety handstamp inverted, fine mint. S.G. J97var. Photo

S$250-300

2393

刂

1c. black with chop in red (Type E), fine mint. S.G. J97b, £225

S$120-150

2394

刂

1c. black with chop in brown (Type F), marginal with plate number, fine mint. Scarce. S.G. J97c, £600. Photo

S$500-600

2395

ᔛ

1c. black with chop in brown (Type D), fine used. S.G. J97c, £325. Photo

S$180-220

2396

刂

2c. green with chop in black (Type F), variety handstamp inverted, hinge remnant, fine unused with part original gum. S.G. J98var. Photo

S$300-400

2397

刂

2c. green with chop in red (Type E), fine mint. B.P.A. Certificate (1994). S.G. J98b, £275. Photo

2398

ᔛ

2c. green with chop in brown (Type F; very dark), fine and lightly cancelled. B.P.A. Certificate (2004). S.G. J98c, £375. Photo

S$250-300

2c. on 5c. deep reddish purple on bright yellow with chop in black (Type F), hinge remnant, fine unused with part original gum. S.G. J99var. Photo

S$200-250

3c. chestnut lower left corner block of four with chop in black (Type A), the upper right stamp showing variety handstamp double, fine mint. S.G. J100/var, £400+. Photo

S$500-600

2399

2400

刂

刂+ អ

PROVENANCE:

Dr. Cheah Way Mun, February 2003 2401

刂

3c. chestnut with chop in black (Type D), variety handstamp inverted, hinge remnant, fine unused with part original gum. S.G. J100var. Photo

Photos appear on page 61 59

S$200-250

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya, Trengganu, Single frame chop - contd. 2402

ᔛ

3c. chestnut with chop in brown (Type F), fine used. S.G. J100a, £550. Photo

2403

刂

4c. scarlet-vermilion with chop in black (Type D), variety handstamp inverted, hinge remnant, fine unused with part original gum. B.P.A. Certificate (2003). S.G. J101var. Photo

S$300-400

6c. orange with chop in black (Type D), variety handstamp inverted, hinge remnant, fine unused with part original gum. S.G. J103var. Photo

S$150-200

2404

刂

2405

刂

6c. orange with chop in red (Type E), fine mint. S.G. J103a, £400. Photo

S$250-300

2406

刂

6c. orange with chop in red (Type F), fine mint. S.G. J103a, £400. Photo

S$250-300

2407

刂

8c. grey with chop in black (Type D), variety handstamp inverted, hinge remnant, fine unused with part original gum. S.G. J104var. Photo

S$120-150

8c. on 10c. bright blue with chop in black (Type D), variety handstamp inverted, fine mint. S.G. J105var. Photo

S$150-180

10c. bright blue with chop in black (Type D), varity handstamp inverted, some very light tone marks on reverse otherwise fine mint. S.G. J106var. Photo

S$200-250

2408

2409

刂

2410

刂

10c. bright blue with chop in red (Type B?), fine mint. S.G. J106a, £375. Photo

S$200-250

2411

刂

10c. bright blue with chop in brown (Type F), fine mint. S.G. J106b, £950. Photo

S$600-800

2412

刂

12c. bright ultramarine with chop in black (Type D), variety handstamp inverted, unused without gum, slightly toned and a fraction soiled otherwise fine. Photocopy of R.P.S. Certificate (2003). S.G. J107var. Photo

S$120-150

20c. dull purple and orange with chop in black (Type D), variety handstamp inverted, the odd minor tone spot on reverse and a fraction toned otherwise fine mint. S.G. J108var. Photo

S$150-180

35c. carmine on yellow with chop in black (Type D), variety handstamp inverted, hinge remnant, fine unused with part original gum. S.G. J111var. Photo

S$400-500

2413

2414

刂

2415 2416 2415

2416

刂

2417

$1 purple and blue on blue with chop in black (Type E), fine mint. Very rare. Brandon Certificate (1984). S.G. J113, £5000. Photo

S$5,000-6,000

$5 green and red on yellow with chop in black (Type E), fine mint. R.P.S. Certificate (1987). S.G. J115, £275. Photo

S$200-250

PROVENANCE:

T.D. Barber, March 1990 2417

刂

$5 green and red on yellow with chop in black (Type E), fine mint. S.G. J115, £275. Photo

WWW.SPINK.COM

Page 60

S$200-250

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September 22, 2013 - SINGAPORE

2379

2395 2383

2385

2386

2392

2394

——————————————————————— 2384 ———————————————————————

2396

2397

2398

2399

2401

2402

2403

2405

2406

2407

2408

2410

2411

2412

2413

2434

2435

2436

2437

2404

2409

2414

2400

2424

2433

2438

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya, Trengganu, Single frame chop - contd.

2418 2418

2419

刂

2419

$25 purple and blue with chop in black (Type F), fine mint. B.P.A. Certificate (1994). S.G. J116, £2000. Photo

S$1,500-1,800

$25 purple and blue with chop in red (Type L), fine mint. Very rare. S.G. J116a, £8000. Photo

S$8,000-10,000

2420 2420

2421

刂

2421

$50 green and yellow with chop in black (Type F), fine and fresh mint. Extremely rare. One of the major rarities from the Occupation period. B.P.A. Certificate (1998). S.G. J117, £16,000. Photo

S$12,000-15,000

$100 green and scarlet with chop in black (Type F), usual tropicalised gum, fine mint. B.P.A. Certificate (1992). S.G. J118, £1900. Photo

S$1,400-1,600

Overprinted “DAI

NIPPON/2602/MALAYA”

2422

刂

1c. to $3 set of fourteen, fine mint. S.G. J119-J132, £550

S$300-400

2423

刂

1c. to $3 set of fourteen, fine mint. R.P.S. Certificate (1990) for 2c. S.G. J119-J132, £550

S$300-400

Postage Due 8c. yellow, unissued, usual brown gum (part only), one short perf at top otherwise fine. Cat. £600. Photo

S$300-400

2424

刂

“Kanji” Overprint 2425

刂

1c. to 35c. set of thirteen with additional 6c. with overprint misplaced downwards, 8c. on 10c. and 20c., fine mint. S.G. J133-J145, £480+

S$300-400 S$250-300

2426

刂

1c. to 35c. set thirteen, fine mint. S.G. J133-J145, £400

2427

刂

1c. (2), 4c. (2, one with chop in brown), 8c. (2) and 10c. (2), all with chop in black, fine mint. S.G. JD17-JD20, £306

Postage Dues

Photo for lot 2424 appears on page 61

END OF FIRST SESSION WWW.SPINK.COM

Page 62

S$180-220

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September 22, 2013 - SINGAPORE

SECOND SESSION commencing at 2.30 p.m. (Lots 2428-2835) MALAYA GENERAL ISSUES

Single Frame Chop Types in this section are taken from “Malaya, Japanese Occupation” by James Gallatly

Straits Settlements 2428

2429

2430

2431

2432

2433

刂

ᔛ

刂

1c. (6 including a block of four), 2c. orange (2), 3c. (3), 5c., 8c., 10c. (2), 12c., 15c. (3 including a vertical pair), 40c., 50c., $1, $2 and $5 with chop in red, 2c. orange and 50c. with chop in black, mostly fine mint. Cat. £1100+

S$800-1,000

1c. (3 including a pair with handstamp inverted - part strikes only), 2c. orange, 3c., 5c., 8c., 10c., 12c., 15c., 40c., 50c., $1, $2 and $5 with chops in red, and 2c. orange with chop in black, fine mint. Cat. £1040+

S$600-800

1c. (2), 2c. orange (2), 3c. (2), 5c. (2), 8c. (2), 10c. (2), 12c. (2), 15c. (2), 40c. (2), 50c. (2), $1, $2 and $5, all with chop in red, fine mint. Also 2c. orange (2), 3c., 8c. and 15c., fine used. Cat. £1359

S$800-1,000

1c., 2c. orange, 3c., 5c., 8c., 10c., 15c., 50c. and $1 with chop in red, 2c. orange, 12c. and 40c. with chop in black, fine used. Cat. £600+

S$300-400

1c. (2, one with RPS certificate, 1999), 2c. orange (3, one with RPS certificate, 1999), 3c. 8c. and 15c. with chops in red, each showing variety handstamp inverted, fine mint. ISC J13d, J15d, J16d, J18d, J21d; $7500+

S$1,000-1,200

1c. black horizontal pair with chop in black (Type A), fine mint. S.G. J146a, £800. Photo

S$600-800

PROVENANCE:

Milo D. Rowell, June 1999 2434

刂

1c. black with chop in black (Type A), fine mint. S.G. J146a, £400. Photo

S$250-300

2435

刂

1c. black with chop in black (Type M), hinge remnant, fine mint. S.G. J146a, £400. Photo

S$250-300

PROVENANCE:

Milo D. Rowell, June 1999 2436

ᔛ

1c. black with chop in black (Type A), lightly cancelled, some paper adhering to reverse otherwise fine. Scarce. S.G. J146a, £400. Photo PROVENANCE:

Milo D. Rowell, June 1999

Photos appear on page 61 63

S$250-300

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya General Issues, Single Frame Chop, Straits Settlements - contd. 2437

刂

1c. black with chop in brown, one short perf at top otherwise fine mint. ISC J13c; Unlisted in S.G. Photo

S$300-400

2438

刂

1c. black with inverted chop in red (Type B), fine mint. ISC J13d; S.G. J146var. Photo

S$150-180

2439

刂អ B

1c. black marginal block of six (3x2) with chop in red (Type A), the centre stamp in the lower row showing variety handstamp double, fine mint. Very scarce. ISC J13e, $4000+. Photo

S$800-1,000

PROVENANCE:

Milo D. Rowell, June 1999 2440

ᔛ

2c. green with chop in violet (Type E), fine used. Initialled “MDR”. Rare. S.G. J147, £2500. Photo

S$2,000-2,500

PROVENANCE:

Milo D. Rowell, June 1999 2441

刂

2c. green with chop in black (Type A), unused with part original gum; top right corner perf with red ink stain otherwise fine. Very scarce. ISC J14a, $9,500; unlisted in S.G. Photo

S$800-1,000

PROVENANCE:

Milo D. Rowell, June 1999 2442

2443

2444

刂

2c. green with chop in red (Type H), fine mint. R.P.S. Certificate (1993). ISC J14b; S.G. cat. £375. Photo

S$250-300

2c. green with chop in red (Type H), fine mint. Rare. B.P.A. Certificate (2000). S.G. Cat. £375. Photo

S$250-300

2c. green, marginal, with chop in red (Type H), fine mint. ISC J14b, $9,500; S.G. Cat. £275. Photo

S$250-300

PROVENANCE:

Milo D. Rowell, June 1999 2445

2446

刂

2c. green with chop in red (Type H), fine mint. Holcombe Opinion (1995). ISC J14b; S.G. cat. £375. Photo

S$250-300

2c. green with chop in red (Type H), variety handstamp inverted, some green offset on reverse otherwise fine mint. Rare. ISC J14c, unpriced. Photo

S$800-1,000

PROVENANCE:

Milo D. Rowell, June 1999 2447

ᔛ

2c. green with chop in red (Type H), variety handstamp inverted, fine and lightly cancelled. Rare. ISC J14c, unpriced. Photo

S$800-1,000

PROVENANCE:

Milo D. Rowell, June 999 2448

刂

2c. green with inverted chop in red (Type H), fine mint. ISC J14c. Photo

2449

刂

2c. orange with chop in violet (Type L), fine mint. S.G. J148b, £250. Photo

Photos also appear on page 61 WWW.SPINK.COM

Page 64

S$800-1,000 S$150-180

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2439

2440

2441

2447

2448

2454

2442

2449

2443

2444

2450

2451

2457

2445

Ex 2452

2446

2453

2455

2458

2456 2459

2460

2461

2464

2462

2463

2465 65

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya General Issues, Single Frame Chop, Straits Settlements - contd. 2450

刂

2c. orange with chop in violet (Type L?), fine mint. SG. J148b, £250. Photo

S$150-180

2451

ᔛ

2c. orange with chop in brown (Type E?), fine used. Rare. S.G. J148c, £750. Photo

S$500-600

2452

刂

2c. orange and 10c. with chops in black (Types A and H respectively), fine mint. ISC J15a, J19b; $1220. Photo for latter

S$700-900

2c. orange with chop in black (Type E), variety handstamp inverted, fine mint. Unlisted in ISC; S.G. J148a var. Photo

S$250-300

2c. orange lower right corner plate number block of six (3x2) with chop in red (Type E), variety handstamps inverted, fine mint. ISC J15d, $8,400. Photo

S$1,500-2,000

2453

2454

刂

刂អ B

PROVENANCE:

Milo D. Rowell, March 1996 2455

2456

刂

刂+ អ

2c. orange with chop in red (Type B), variety handstamp inverted, fine mint. ISC J15d; S.G. J148var. Photo

S$150-180

2c. orange marginal block of four with chop in red (Type C), the upper pair with additional handstamp, fine mint. ISC J15e, $1950+. Photo

S$800-1,000

PROVENANCE:

Milo D. Rowell, June 1999 2457

刂

2c. orange with chop in red, margin at left, variety handstamp double, fine mint. ISC J15e, S.G. J148var. Photo

S$200-250

2458

刂

3c. green with chop in black (Type A), fine mint. S.G. J149a, £425. Photo

S$250-300

2459

刂

3c. green with chop in black (Type A), fine mint. S.G. J149a, £425. Photo

S$250-300

2460

刂

3c. green with chop in black (Type A), fine mint. S.G. J149a, £425. Photo

S$250-300

2461

刂

3c green with chop in black (Type E), fine mint. SG. J149a, £425. Photo

S$250-300

2462

ᔛ

3c. green with chop in black (Type E), fine and lightly cancelled. B.P.A. Certificate (2001). S.G. J149a, £425. Photo

S$250-300

PROVENANCE:

Milo D. Rowell, June 2001 2463

ᔛ

3c. green with chop in black (Type E), fine used. S.G. J149a, £425. Photo

S$250-300

2464

刂+ អ

3c. green top right corner block of four with chop in red (Type H), variety handstamps inverted; slightly gum toned otherwise fine mint. ISC J16d, $3,600. Photo

S$400-500

PROVENANCE:

Milo D. Rowell, June 1999 2465

刂

3c. green marginal strip of three with chop in red (Type B), the centre stamp showing variety handstamp double, fine mint. ISC J16e, $1000+. Photo

S$500-600

PROVENANCE:

Dr. Cheah Way Mun, February 2003 2466

刂

3c. green with chop in red (Type B), variety handstamp inverted, fine mint. ISC J16d; S.G. J149 var. Photo Photos appear on pages 65 and 69 WWW.SPINK.COM

Page 66

S$120-150

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September 22, 2013 - SINGAPORE 2467

刂

5c. brown with chop in black (Type A), fine mint. S.G. J150a, £425. Photo

S$500-600

PROVENANCE:

Milo D. Rowell, June 1999 2468

2469

ᔛ

刂

5c. brown with chop in black (Type E slightly over-inked), fine used. S.G. J150a, £600. Photo

S$350-450

6c. scarlet (prepared for use but not issued) with chop in red (Type E), fine mint. Very scarce. ISC J28, $2000; unlisted in S.G. Photo

S$1,000-1,200

PROVENANCE:

Dr. Cheah Way Mun, February 2003 2470

2471

刂

ᔛ

6c. scarlet (prepared for use but not issued) with chop in red (Type E), margin at foot (thinned), fine mint. Very scarce. ISC J28. Photo

S$1,000-1,200

6c. scarlet (prepared for use but not issued) with chop in red (Type ?), fine used. Very scarce. ISC J28, $2000. Photo

S$1,000-1,200

PROVENANCE:

Milo D. Rowell, June 1999 Dr. Cheah Way Mun, February 2003 2472

刂

6c. scarlet (prepared for use but not issued) with chop in black (Type A), fine mint. Very scarce. ISC J28a, $2,800; unlisted in S.G. Photo

S$1,500-1,800

PROVENANCE:

Milo D. Rowell, June 1999 2473

ᔛ

6c. scarlet (prepared for use but not issued) with chop in black (Type A), fine and lightly cancelled. Very scarce. ISC J28a, unpriced; unlisted in S.G. Photo

S$1,500-1,800

PROVENANCE:

Milo D. Rowell, June 1999 Dr. Cheah Way Mun, February 2003 2474

刂

8c. grey with chop in black (Type E), fine mint. R.P.S. Certificate (1993). S.G. J151b, £275. Photo

S$200-250

2475

刂

8c. grey with chop in black (Type E), fine mint. S.G. J151b, £275. Photo

S$200-250

2476

刂

8c. grey with chop in black (Type F), fine mint. R.P.S. Certificate (1999). S.G. J151b, £275. Photo

S$200-250

2477

ᔛ

8c. grey with chop in black (Type E), fine used. S.G. J151b, £275. Photo

S$200-250

2478

刂

8c. grey with chop in brown (Type E), hinge remnant otherwise fine mint. ISC J18c, $950; unlisted in S.G. Photo

S$250-300

8c. grey lower right corner plate number block of four with chop in red (Type H), variety handstamps inverted, fine unmounted mint. ISC J18d, unpriced. Photo

S$500-600

2479

刂+ ᔛ អ

PROVENANCE:

Milo D. Rowell, June 1999 2480

刂+ អ

8c. grey block of four with chop in red (Type B), the lower pair with additional handstamp between, fine mint. ISC J18e, unpriced. Photo

S$600-800

PROVENANCE:

Dr. Cheah Way Mun, February 2003 2481

刂

8c. grey with chop in red (Type B), variety handstamp inverted, fine mint. ISC J18d; S.G. J151var. Photo

Photos appear on page 69 67

S$250-300

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya General Issues, Single Frame Chop, Straits Settlements - contd. 2482

ᔛ+ អ

2483 2484

2485

刂

ᔛ

8c. grey lower left corner block of four with chop in red (Type B), variety handstamp inverted, fine and lightly cancelled. ISC J18d, unpriced. Photo

S$400-500

8c. grey with chop in red (Type B), variety handstamp double, fine mint. ISC J18e; S.G. J151var. Photo

S$250-300

15c. ultramarine with chop in violet (Type H), a fraction gum toned otherwise fine mint. Scarce. S.G. J154a, £900. Photo PROVENANCE: Milo D. Rowell, June 1999 15c. ultramarine with chop in violet (Type D), fine used. Scarce. S.G. J154a, £650. Photo

S$600-800

S$400-500

PROVENANCE:

Milo D. Rowell, June 1999 2486

ᔛ

15c. ultramarine with chop in violet (Type F), fine used. S.G. J154a, £650. Photo

S$400-500

2487

刂 ᔛ

15c. ultramarine with chop in black (Type E?), margin at left, fine mint, the stamp unmounted. ISC J21b. Photo

S$250-300

2488

2489

2490 2491

2492

2493 2494

2495 2496

刂អ ᔛ B

刂+ អ

刂

ᔛ

刂អ B

刂

15c. ultramarine top left corner control block of six (3x2) with chop in red (Type H), variety handstamps inverted, slightly gum toned otherwise fine unmounted mint. ISC J21d, $2400. Photo PROVENANCE: Milo D. Rowell, June 1999 15c. ultramarine block of four with chop in red (Type H), variety handstamps inverted, fine mint. ISC J21d, $1600 PROVENANCE: Milo D. Rowell, March 1996 15c. ultramarine with chop in red (Type B), variety handstamp inverted, fine mint. ISC J21d; S.G. J154var 30c. dull purple and orange with chop in brown (Type H; slightly over-inked), hinge remnant, fine mint. B.P.A. Certificate (1999). ISC 22b, $9000; unlisted in S.G. Photo PROVENANCE: Milo D. Rowell, June 1999 30c. dull purple and orange with chop in brown (Type H), lightly cancelled in red; two small blue marks at right otherwise fine. Rare. ISC J22b, unpriced; unlisted in S.G. Photo PROVENANCE: Milo D. Rowell, June 1999 40c. scarlet and dull purple with chop in brown (Type H), fine used. B.P.A. Certificate (1984). S.G. J156a, £475. Photo 40c. scarlet and dull purple lower left corner block of six (2x3) with chop in black (Type H), unused with large part original gum; small faults in margin at foot and a little tropicalised. S.G. ISC J23b, unpriced; unlisted in S.G. Photo PROVENANCE: Milo D. Rowell, June 1999 40c. scarlet and dull purple with chop in black (Type M), fine mint. Rare. ISC J23b. Photo 40c. scarlet and dull purple with chop in black (Type E), three minor gum thins and a fraction toned otherwise fine mint. Rare. ISC J23b. Photo PROVENANCE: Milo D. Rowell, June 1998 Photos also appear on page 71 WWW.SPINK.COM

Page 68

S$600-800

S$300-400

S$100-120 S$1,200-1,500

S$1,000-1,200

S$300-400

S$2,000-2,500

S$1,000-1,200 S$800-1,000

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September 22, 2013 - SINGAPORE

2466

2467

2468

2469

2471

2472

2476

2477

2478

2470 2473

2474

2475

2480 2482

2479

2481

2492

2483

2493

2484

2495

2485

2486

2496

2497

2487

2502

2491

2503

2510

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya General Issues, Single Frame Chop, Straits Settlements - contd. 2497

2498 2499 2500 2501 2502 2503

ᔛ

刂

刂+ ᔛ អ

ᔛ

40c. scarlet and deep purple with chop in black (Type H), fine used. ISC J23b, unpriced; unlisted in S.G. Photo PROVENANCE: Milo D. Rowell, June 1999

S$400-500

$1, $2 and $5 all with chop in red (Type B), the $1 and $2 with hinge remnants, the $5 with small thin at top, otherwise fine mint. S.G. J158-J160, £495

S$200-250

$1 black and red on blue block of four with chop in red (Type B), fine unmounted mint. S.G. J158, £400

S$300-400

$2 green and scarlet block of four with chop in red (Type B), fine unmounted mint. S.G. J159, £680. Photo

S$500-600

$5 green and red on emerald block of four with chop in red (Type B), fresh and fine unmounted mint. S.G. J160, £900. Photo

S$800-1,000

$5 green and red on emerald with chop in red (Type B), fine used. S.G. J160, £275. Photo

S$150-180

$5 green and red on emerald with chop in red (Type B), variety handstamp inverted, good to fine used. Very scarce. ISC J27a, unpriced. Photo PROVENANCE: Milo D. Rowell, June 1999

S$200-250

Negri Sembilan 2504

2505

2506

2507 2508 2509

2510 2511

2512

刂

ᔛ

刂

刂អ B

刂

1c., 2c., 3c., 5c. and 25c. with chop in red, 1c., 2c., 3c. (2, one sideways), 5c. and 15c. with chop in violet, 1c., 2c., 3c., 5c. and 15c. (2) with chop in brown, 1c., 2c., 5c., 8c., 10c. (thin spot) and 25c. with chop in black, fine mint, four are initialled “MDR”. Cat. £1550+

S$800-1,000

1c., 2c., 3c., 5c., 15c., 25c. and $1 with chop in red, 1c., 2c., 3c., 5c. and 15c. (soiled) with chop in violet, 1c., 2c. and 5c. (2) with chop in brown, and 1c., 2c., 3c., 5c., 6c. (R.P.S. certificate, 1993), 8c. and 25c. with chop in black, fine mint. Cat. £1447

S$800-1,000

1c., 2c., 3c. and 5c. with chop in red, 1c. (2) with chop in brown-violet, 2c., 3c., 5c. and 15c. (on piece with Perak Dai Nippon 8c.) with chop in violet, 2c., 3c., 5c. (on piece with Selangor Dai Nippon 3c.) and 15c. (2) with chop in brown, 2c. and 5c. with chop in black; generally fine. Cat. £780+

S$400-500

1c. black vertical strip of four, the upper pair with chop in black, the lower pair with chop in violet, (all Type A) fine mint. Photo

S$300-400

1c. black vertical pair, the upper stamp with chop in violet and the lower stamp with chop in red (both Type D), fine mint. S.G. J161a, £275. Photo

S$300-400

1c. black and 3c. green with chop in violet (Type A on 1c.), both variety handstamp sideways, unused with part original gum, the 1c. thinned though of fine appearance. B.P.A. Certificate (1994) for 1c. ISC J31d, J33b. Photo

S$350-450

2c. green with chop in black (Type E), small thin spot at left, otherwise fine mint. R.P.S. Certificate (1975). ISC J45. Photo

S$120-150

5c. brown with chop in black (Type A), a block of six (3x2) almost certainly from a booklet with the perfs trimmed at foot, variety the centre stamp in the lower row with handstamp omitted, fine mint. Very rare. B.P.A. Certificate (2006). S.G. J164a, £2250+. Photo PROVENANCE: Richard Tompkins, November 2006 6c. grey with brown chop (Type E), fine mint. B.P.A. Certificate (1986). S.G. J165a, £325. Photo Photos also appear on page 69 WWW.SPINK.COM

Page 70

S$2,000-2,500

S$250-300

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September 22, 2013 - SINGAPORE

2488

2494 2507

2500

2501 —— 2509 ——

2515 2508

2514

2512

2521

2513

2525

2511

2516

2517

2518

2519 71

2520

2522

2523

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya General Issues, Single Frame Chop, Negri Sembilan - contd. 2513

刂

6c. grey with chop in brown (Type E), fine mint. S.G. J165a, £325. Photo PROVENANCE: Milo D. Rowell, June 1999 Dr. Cheah Way Mun, February 2003

2514

ᔛ

6c. grey with chop in brown (Type E), fine and lightly cancelled. S.G. J165a, £325. Photo PROVENANCE: Milo D. Rowell, June 2001

2515 2516 2517

刂

S$250-300

S$300-300

6c. scarlet (unissued) with chop in black (Type E), margin at foot, fine mint. ISC J47. Photo

S$400-500

6c. scarlet (unissued) with chop in black (Type F), showing portion of another chop at foot, tiny thin otherwise fine mint. ISC J47. Photo

S$300-400

6c. scarlet (unissued) with chop in black (Type E), variety handstamp inverted, fine mint. Rare. B.P.A. Certificate (1999). ISC J47a. Photo PROVENANCE: Milo D. Rowell, June 1999

S$1,500-2,000

2518

刂

8c. grey (unissued) with chop in black (Type E), fine mint. ISC J48. Photo PROVENANCE: Milo D. Rowell, June 1999

S$500-600

2519

刂

10c. dull purple with chop in black (Type E), fine mint. S.G. J167, £300. Photo

S$200-250

2520

刂

10c. dull purple with chop in black (Type E), mount remnant otherwise fine mint. S.G. J167, £300. Photo

S$160-200

2521

2522

2523 2524

刂

ᔛ

刂

2525 ័ 2526

刂

2527 ័ 2528

刂

12c. bright ultramarine with chop in brown (Type L), margin at foot with part imprint, fine unused with part original gum. Rare. S.G. J168, £2000. Photo PROVENANCE: Milo D. Rowell, June 1999 (originally a pair) 25c. dull purple and scarlet with chop in brown (Type H), cancelled in violet, fine. S.G. J170b, £550. Photo PROVENANCE: Milo D. Rowell, June 2001

S$2,000-2,500

S$300-400

30c. dull purple and orange with chop in black (Type E), fine mint. S.G. J171, £325. Photo

S$200-250

30c. dull purple and orange with chop in black (Type E), fine mint. S.G. J171, £325. Photo

S$200-250

30c. dull purple and orange with chop in black (Type E), fine used on small piece. S.G. J171, £275. Photo

S$150-180

40c. scarlet and dull purple with chop in black (Type H), fine mint. Rare. S.G. J172, £2250. Photo

S$2,000-2,500

40c. scarlet and dull purple with chop in black (Type H), fine used on piece with Dai Nippon 30c. Rare. S.G. J172, £1400. Photo

S$450-550

40c. scarlet and dull purple with chop in brown (Type H?), unused with small part original gum and of fine appearance; small thin and hinge remnant. Scarce. S.G. J172a, £1500. Photo

S$600-800

2529

刂

$1 black and red on blue with chop in black (Type A), fine mint. S.G. J174, £275. Photo

S$180-220

2530

刂

$1 black and red on blue horizontal pair with chop in black (Type D), the left stamp showing variety handstamp inverted, fine mint. Very scarce. S.G. J174/var, £550+. Photo

S$400-500

Photos also appear on page 71 WWW.SPINK.COM

Page 72

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2524

2526

2527

2530

2537

2542

2532

2538

2528

2533

2534

2543

2545

2544

2547

2529

2531

2535

2536

2549

2550

2546

2559 2548 73

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya General Issues, Single Frame Chop, Negri Sembilan - contd. 2531

刂

$1 black and red on blue with chop in black (Type E), fine mint. S.G. J174, £275. Photo

S$180-220

2532

刂

$1 black and red on blue with chop in brown (Type H), fine mint. B.P.A. Certificate (1996). S.G. J174b, £475. Photo

S$300-400

$1 black and red on blue with chop in brown (Type H), fine mint. S.G. J174b, £475. Photo

S$300-400

$1 black and red on blue with chop in brown (Type H), marginal, fine mint. S.G. J174b, £475. Photo

S$300-400

$1 black and red on blue with chop in brown (Type H), fine mint. R.P.S. Certificate (2004). S.G. J174b, £475. Photo

S$300-400

$5 green and red on emerald with chop in black (Type D), fine mint. S.G. J175, £800. Photo

S$500-600 S$500-600

2533

2534

2535

2536

刂

2537

刂

$5 green and red on emerald with chop in black, fine mint. S.G. J175, £800. Photo

2538

刂

$5 green and red on emerald with chop in red (Type D), fine mint. S.G. J175a, £1600. Photo

S$1,200-1,500

Pahang 2539

2540

2541

2542

2543

刂

ᔛ

刂

2544 ័

2545

刂

2546 ័

2547

刂

2548 ័

1c., 5c., 8c., 15c., 25c., 30c. (2) and 40c. with chop in black, 1c., 8c., 30c., 40c. and $1 with chop in red, 8c. (2) with chop in violet and 8c. (2) and 30c. with chop in brown, fine mint. Cat. £1400+

S$800-1,000

1c., 5c., 8c., 15c., 25c., 30c. and 40c. with chop in black, 1c., 8c., 30c., 40c. (2) and $1 with chop in red (1c. brown-red), 8c. with chop in violet and 8c. with chop in brown; fine mint. Cat. £1250+

S$700-900

1c., 5c., 8c., 30c. and $1 with chop in red, 5c., 10c. and 40c. with chop in black, 5c. (2) and 8c. with chop in brown, and 8c. with chop in violet (initialled “MDR”), fine used. Cat. £1100+

S$600-800

1c. black with chop in violet (Type A), margin at foot, fine mint. S.G. J176b, £425. Photo

S$300-400

1c. black with chop in violet (Type A), marginal, fine mint. S.G. J176b, £425. Photo

S$300-400

1c. black with chop in violet (Type A), tied by part Lumut datestamp on piece, fine. S.G. J176b, £275. Photo

S$150-180

1c. black with chop in brown (Type D), fine mint. S.G. J176c, £300. Photo

S$200-250

1c. black with chop in brown (Type A), used with Perak Dai Nippon 8c. on piece from Teluk Anson to Ipoh, fine. S.G. J176c, £225. Photo

S$120-150

3c. green with chop in black (Type E?), fine mint. S.G. J177, £550. Photo

S$400-500

3c. green with chop in black (Type A), tied by Teluk Anson datestamp on piece to Ipoh, fine. S.G. J177, £325. Photo

S$180-220

2549

刂

3c. green with chop in red (Type A), fine mint. S.G. J177a, £225. Photo

S$120-150

2550

刂

3c. green with chop in violet (Type H), fine mint. S.G. J177b, £650. Photo

S$400-500

Photos appear on page 73 WWW.SPINK.COM

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September 22, 2013 - SINGAPORE 2551

2552

2553

2554

ᔛ

刂

3c. green with chop in violet (Type A), fine used. B.P.A. Certificate (2004). S.G. J177b, £475. Photo

S$300-400

3c. green with chop in brown (Type A), fine mint. Very scarce. Unlisted in S.G.; ISC J52c, $2400. Photo

S$500-600

5c. brown with chop in red (Type F), unused with part original gum and of fine appearance; slight thinning and hinge remnant, otherwise fine. S.G. J178a, £325. Photo

S$180-220

5c. brown with chop in brown (Type A), fine mint. B.P.A. Certificate (1987). S.G. J178b, £300. Photo

S$200-250

2555

刂

5c. brown with chop in brown (Type E), fine mint. S.G. J178b, £300. Photo

S$200-250

2556

刂

5c. brown with chop in violet (Type H), fine mint. B.P.A. Certificate (1999). S.G. J178c, £500. Photo

S$400-500

5c. brown with chop in violet (Type H), fine mint. B.P.A. Certificate (1999). S.G. J78c, £500. Photo

S$300-400

2557

刂

2558

刂

5c. brown with chop in violet (Type H), fine mint. S.G. J178c, £500. Photo

S$300-400

2559

刂

5c. brown vertical pair with margin at left, the upper stamp with chop in brown and the lower stamp with chop in black (both Type A), fine mint. S.G. J178d, £850. Photo

S$600-800

8c. grey with chop in black (Type F), some hinge remnants otherwise fine mint. Rare. S.G. J179, £1500. Photo

S$800-1,000

8c. grey with chop in black (Type E), lightly cancelled, thin at top right corner. Rare. S.G. J179, £950. Photo

S$350-450

2560

2561

刂

ᔛ

PROVENANCE:

Milo D. Rowell, June 1999 Dr. Cheah Way Mun, February 2003 2562

2563

2564

ᔛ

刂

8c. scarlet horizontal pair with chops in black (Type F), the right stamp showing variety handstamp inverted, fine and lightly cancelled. S.G. J180; ISC J55/55d, unpriced. Photo

S$500-600

8c scarlet vertical pair, the upper stamp with chop in red, the lower stamp with chop in brownish black (both Type D), fine mint. S.G. J180d, £450. Photo

S$300-400

10c. dull purple with chop in black (Type F), unused without gum, fine. S.G. J181, £450. Photo

S$200-250

2565

刂

10c. dull purple with chop in red (Type D), fine mint. S.G. J181a, £375. Photo

S$250-300

2566

刂

10c. dull purple with chop in red (Type D), fine mint. S.G. J181a, £375. Photo

S$250-300

2567

刂

10c. dull purple with chop in red (Type D), fine mint. S.G. J181a, £375. Photo

S$250-300

2568

刂

10c. dull purple with chop in brown (Type L), fine mint. S.G. J181b, £425. Photo

S$300-400

PROVENANCE:

Milo D. Rowell, June 2001 2569

ᔛ

10c. dull purple with chop in brown (Type A), fine used. S.G. J181b, £250. Photo

S$200-250

PROVENANCE:

Milo D. Rowell, June 2001 2570

刂

12c. bright ultramarine with chop in red-brown (Type L), fine mint. B.P.A. Certificate (1996). S.G. J182a, £1200. Photo Photos also appear on pages 73 and 77 75

S$1,000-1,200

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya General Issues, Single Frame Chop, Pahang - contd. 2571 2572 2573

刂

15c. ultramarine with chop in violet (Type A), marginal, fine mint. B.P.A. Certificate (2000). S.G. J183b, £800. Photo

S$600-800

15c. ultramarine with chop in violet (Type A), fine mint. B.P.A. Certificate (1998). S.G. J183b, £800. Photo

S$600-800

15c. ultramarine with chop in brown (Type L), fine mint. R.P.S. Certificate (2000). S.G. J183c, £650. Photo

S$500-600

PROVENANCE:

Richard Tompkins, November 2006 2574 2575

刂

ᔛ

15c. ultramarine with chop in brown (Type L), fine mint. B.P.A. Certificate (1967). S.G. J183c, £650. Photo

S$500-600

15c. ultramarine with chop in brown (Type A), fine and lightly cancelled. S.G. J183c, £325. Photo

S$250-300

PROVENANCE:

Milo D. Rowell, June 2001 2576 2577 2578 2579 2580 2581 2582

刂

ᔛ

刂

2583 ័

2584 2585 2586 2587 2588 2589

刂

ᔛ

刂

15c. ultramarine with chop in black (Type F), variety handstamp double, hinge remnant, fine mint. S.G. J183var. Photo

S$500-600

40c. scarlet and dull purple vertical pair with chop in black (Type E), the upper stamp variety handstamp inverted, fine mint. ISC J61/61a. Photo

S$300-400

40c. scarlet and dull purple horizontal pair with chop in black (Type E), the right stamp with handstamp double, fine mint. ISC J61/61b. Photo

S$150-180

40c. scarlet and dull purple with chop in brown (Type L), fine mint. S.G. J186a, £550. Photo

S$400-500

40c. scarlet and dull purple with chop in black (Type D), variety handstamp inverted, fine used. ISC J61a, unpriced. Photo

S$800-1,000

50c. black on emerald with chop in black (Type E), fine mint. Rare. S.G. J187, £1700. Photo

S$1,200-1,500

50c. black on emerald with chop in black (Type F), large hinge remnant otherwise fine mint. Rare. S.G. J187, £1700. Photo

S$1,200-1,500

50c. black on emerald with chop in black (Type E), neatly tied to small piece, two minor pinholes at upper left otherwise fine. Rare. B.P.A. Certificate (2004). S.G. J187, £1700. Photo

S$800-1,000

$1 black and red on blue with chop in black (Type D), fine mint. S.G. J188a, £325. Photo

S$200-250

$1 black and red on blue with chop in black (Type A), fine mint. S.G. J188a, £325. Photo

S$200-250

$1 black and red on blue horizontal pair with chop in black (Type A), the right stamp with handstamp inverted, fine. ISC J63/63c. Photo

S$800-1,000

$1 black and red on blue with chop in black (Type D), fine mint. S.G. J188a, £325. Photo

S$200-250

$1 black and red on blue with chop in black (Type D), fine and lightly cancelled. S.G. J188a, £325. Photo

S$200-250

$1 black and red on blue with chop in brown (Type L), fine mint. B.P.A. Certificate (2002). S.G. J188b, £700. Photo

S$600-800

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2551

2552

2560

2561

2563

2553

2554

2562

2568

2569

2570

2574

2575

2576

2581

2582

2555

2556

2557

2558

2564

2565

2566

2567

2572

2573

2579

2580

2585

2587

2571

2578

2583

2584

2577 2586

2593

2597

2599

2588

2589

2590

2591

2592

2600

2601

2603

2604

2605

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya General Issues, Single Frame Chop, Pahang - contd. 2590

刂

$2 green and scarlet (unissued) with chop in black (Type E), fine mint. Rare. ISCJ68. Photo

S$2,000-2,500

PROVENANCE:

Milo D. Rowell, June 1999 Dr. Cheah Way Mun, February 2003 2591

2592

2593

刂

$5 green and red on emerald with chop in black (Type E), fine mint. S.G. J189, £850. Photo

S$700-900

$5 green and red on emerald with chop in black (Type E), fine mint. S.G. J189, £850. Photo

S$700-900

$5 green and red on emerald with chop in red (Type E), fine mint. S.G. J189a, £1300. Photo

S$800-1,000

Perak 2594

2595

2596

2597

刂

ᔛ

刂

1c., 2c., 3c., 5c., 8c. grey, 8c. scarlet, 10c. (gum sweated), 15c., 25c., 30c. and 50c. with chop in black, 1c. (2), 2c., 3c. and 5c. with chop in brown, 2c. with chop in violet and 2c., 30c. and 50c. with chop in red, fine mint. Cat. £1230

S$700-900

1c., 2c., 3c., 5c. (2), 8c grey, 8c. scarlet, 10c., 12c., 25c., 30c. and 50c. with chop in black, 1c. (2), 2c., 3c. and 5c. with chop in brown, 2c., 30c. and 50c. with chop in red, fine mint. Cat. £1160

S$700-900

1c., 2c., 3c., 5c., 8c. scarlet, 10c., 15c. and 50c. (partly attached to piece) with chop in black, 1c. and 2c. with chop in violet, 2c., 3c., 5c. (on small piece), 15c. (BPA certificate 2005, cancelled by Central Accounts Office c.d.s. and with red crayon mark at upper left), 30c. and 50c. with chop in red, and 2c. and 3c. with chop in brown; fine used. Cat. £1492

S$800-1,000

2c. orange with chop in black (Type E), variety handstamp inverted, fine mint. ISC J70a. Photo

S$250-300

2598

刂+ អ

2c. orange block of four with chops in violet (Type L), fine mint. S.G. J191a, £320

S$250-300

2599

刂

2c. orange with chop in brown (Type L), variety handstamp inverted, fine mint. S.G. J191c var. Photo

S$250-300

3c. green with chop in black (Type E), variety handstamp inverted, fine mint. ISC J71a. Photo

S$200-250 S$400-500

2600

刂

2601

刂

3c. green with chop in violet (Type H), fine mint. S.G. J192a, £550. Photo

2602

刂+ អ

3c. green block of four with chops in red (Type A), margin at foot, fine mint. S.G. J192c, £1600. Photo

S$1,500-1,800

2603

刂

3c. green with chop in red (Type A), fine mint. S.G. J192c, £400. Photo

S$300-400

2604

刂

3c. green with chop in red (Type A), short perf at right otherwise fine mint. S.G. J192c, £400. Photo

S$200-250

5c. brown with chop in violet (very light impression), hinge remnant, fine mint. S.G. J192c, £375. Photo

S$150-180

2605

刂

Photos appear on pages 77 and 81 WWW.SPINK.COM

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September 22, 2013 - SINGAPORE 2606

刂

5c. brown with chop in red (Type L), fine mint. S.G. J193d, £225. Photo

S$150-180

2607

刂

8c. grey with chop in red (Type A), fine mint. B.P.A. Certificate (1994). S.G. J194a, £550. Photo

S$400-500

8c. grey with chop in red (Type A), small gum thin otherwise fine mint. S.G. J194a, £550. Photo

S$300-400

2608

刂

2609

ᔛ

8c. grey with chop in red (Type A?), fine and lightly cancelled. S.G. J194a, £250. Photo

S$120-150

2610

刂

8c. grey with chop in brown (Type E), fine mint. S.G. J194b, £450. Photo

S$300-400

2611

ᔛ

8c. grey with chop in brown (Type E), fine used. S.G. J194b, £250. Photo

S$150-180

8c. grey with chop in brown (Type L), a lower left corner example, unmounted mint; thin in corner of selvedge. B.P.A. Certificate (1998). S.G. J194b, £450. Photo

S$400-500

2612

2613

刂

8c. grey with chop in brown (Type L), fine mint. S.G. J194b, £450. Photo

S$300-400

2614

刂

8c. scarlet horizontal pair with chop in black (Type E), the right stamp showing variety handstamp inverted, unused with small part original gum. ISC J74/74a. Photo

S$200-250

8c. scarlet with chop in black (Type E), variety handstamp inverted, some short perfs at right otherwise fine mint. ISC J74a. Photo

S$150-180

8c. scarlet with chop in violet (Type A), margin at top, fine and the stamp unmounted. R.P.S. Certificate (200). S.G. J195a, £650. Photo

S$600-800

2615

2616

刂

刂 ᔛ

PROVENANCE:

Richard Tompkins, November 2006 2617

2618

2619

刂 ᔛ

刂

ᔛ

12c. bright ultramarine with chop in black (Type E), margin at left, fine unmounted mint. S.G. J197, £275. Photo

S$200-250

12c. bright ultramarine with chop in black (Type E), marginal, hinge remnant, fine mint. S.G. J197, £275. Photo

S$150-180

12c. bright ultramarine with chop in black (Type E), short perf at right, fine used. S.G. J197, £250. Photo

S$140-160

2620

ᔛ

15c. ultramarine with chop in violet (Type A), fine used. S.G. J198b, £325. Photo

S$200-250

2621

刂

15c. ultramarine with chop in brown (Type E), fine mint. S.G. J198c, £450. Photo

S$300-400

2622

刂

15c. ultramarine with chop in brown (Type E), large hinge remnant, fine mint. S.G. J198c, £450. Photo

S$250-300

25c. dull purple and scarlet with chop in red (Type M), gum crease at upper right, fine mint. B.P.A. Certificate (2002). S.G. J199a, £400. Photo

S$250-300

30c. dull purple and orange block of four with chops in black (Type D), the upper right stamp showing variety handstamp inverted; some perf faults at upper right otherwise fine mint. ISC J79/79a. Photo

S$300-400

30c. dull purple and orange horizontal pair with chops in black (Type E), the right stamp showing variety handstamp inverted, fine mint. ISC J79/79a. Photo

S$400-500

2623

2624

2625

刂

刂+ អ

刂

Photos appear on page 81 79

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya General Issues, Single Frame Chop, Perak - contd. 2626 2627 2628 2629 2630 2631

2632 2633

2634

刂

ᔛ

刂

ᔛ

刂

刂+ អ

刂

30c. dull purple and orange with chop in black (Type E), variety handstamp inverted, fine mint. ISC J79a. Photo

S$300-400

POST/IPOH MALAYA”

30c. dull purple and orange with chop in brown (Type L), cancelled by part “PARCEL oval datestamp (Type PP3), fine. S.G. J200b, £550. Photo

S$400-500

40c. scarlet and dull purple with chop in black (Type E), fine mint. B.P.A. Certificate (2009). S.G. J201, £750. Photo

S$700-900

40c. scarlet and dull purple with chop in black (Type E), marginal, fine mint. S.G. J201, £750. Photo

S$600-800

40c. scarlet and dull purple with chop in black (Type E), fine mint. S.G. J201, £750. Photo

S$600-800

40c. scarlet and dull purple with chop in black (Type E), fine used. S.G. J201, £375. Photo PROVENANCE: Milo D. Rowell, June 2000 40c. scarlet and dull purple with chop in brown (Type H), fine mint. S.G. J201a, £650. Photo 50c. black on emerald block of four with chops in black (Type E), the lower right stamp showing variety handstamp inverted, fine mint. B.P.A. Certificate (2002). ISC J81/81a. Photo PROVENANCE: Milo D. Rowell, June 1999

S$500-600

50c. black on emerald with chop in brown (Type L), fine mint. S.G. J202b, £600. Photo

2636

刂

$1 black and red on blue with chop in black (Type E), a top right corner example (top selvedge damaged), fine mint. S.G. J203, £600. Photo PROVENANCE: Milo D. Rowell, June 1998

2638 2639 2640 2641

2642 2643

刂

S$500-600

$1 black and red on blue with chop in black (Type E), neatly tied by Syonan datestamp on locally addressed and registered card, fine. S.G. J203, £400

S$400-500

$1 black and red on blue with chop in blackish brown (Type A), fine mint. S.G. J203a, £450. Photo

S$400-500

$1 black and red on blue with chop in brown (Type A), fine mint. S.G. J203a, £450. Photo

S$300-400

$1 black and red on blue with chop in brown (Type A), light horizontal bend otherwise fine. Initialled “MDR”. S.G. J203a, £450. Photo

S$200-250

$2 green and scarlet with chop in black (Type E), margin at right, fine mint. Very rare. S.G. J204, £4750. Photo PROVENANCE: Milo D. Rowell, June 1998

S$3,000-4,000

$5 green and red on emerald with chop in black (Type M), fine mint. B.P.A. Certificate (1997). S.G. J205, £550. Photo

S$400-500

$5 green and red on emerald with chop in black (Type M), large hinge remnant, fine mint. B.P.A. Certificate (1998). S.G. J205, £550. Photo

S$350-450

Photos also appear on page 83 WWW.SPINK.COM

Page 80

S$400-500

S$350-450

刂

S$700-900

50c. black on emerald with chop in brown (Type L), fine unused with part original gum. S.G. J202b, £600. Photo

2635

2637

S$300-400

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2606

2607

2613

2608

2609

2614

2610

2615

2611

2617

2602

2612

2616

2618

2623

2619

2625

2620

2621

2622

2626

2627

2628

2634

2635

2638

2639

2640

2642

2624 2630

2633

2629

2631

2632

2636 81

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Selangor 2644

2645

2646

刂

ᔛ

1c., 2c. orange (both perfs), 3c., 5c. (5 including a pair), 8c. (2), 10c., 12c. (2), 15c., 25c., 30c., 40c., 50c., $1 and $5 (both) with chop in black, 1c. (3, one with chop upright), 2c. perf 14 (chop upright), 3c. (5, one with chop upright), 5c. (2), 8c. (2), 10c. (2), 15c., 25c., 50c. and $1 with chop in red, 1c. (3, two with chop upright), 3c. (chop upright), 5c. (2, one with chop upright), 8c. (chop upright) and 15c. (chop upright) with chop in violet, 2c. perf 14x141⁄ 2 , 3c. (5 including a block of four) with chop upright, 5c. (chop upright), 10c., 12c. (2) and 15c. (2, one with chop upright) with chop in brown, fine mint. Cat. £4000 approx

S$2,500-3,000

1c., 2c. orange (both perfs), 3c., 5c., 8c., 10c., 12c., 15c., 25c., 30c., 40c., 50c., $1, $2 and $5 with chop in black, 1c., 3c., 5c., 6c., 8c., 15c., 25c., 50c. and $1 with chop in red, 2c. perf 14x141⁄ 2 , 3c., 5c., 8c. and 15c. with chop in violet, and 2c. perf 14x141⁄ 2 , 3c. (3), 5c., 10c., 12c. (2) and 15c. with chop in brown; fine mint. Cat. £3390

S$2,500-3,000

1c. (2), 2c. (both perfs), 3c., 5c., 8c., 10c., 15c., 25c., 30c., 40c. (2), 50c. and $2 with chop in black, 2c., 3c., 5c. and 15c. with chop in violet, 3c., 5c. and 8c. with chop in red and 8c. (2, one on piece with Pahang Dai Nippon 1c.), 10c. and 15c. with chop in brown; most fine used. Cat. £1700+

S$1,000-1,200

2647

刂

2c. green with chop in black (Type A), fine mint. Rare. S.G. J207, £2500. Photo

S$2,000-2,500

2648

刂

2c. green with chop in black (upright, Type E), fine mint. Very rare. S.G. J207, £2500. Photo

S$2,000-2,500

2649

2650 2651 2652

2653 2654 2655

刂

刂+ អ

刂

2c. green with chop in violet (upright, Type E), unused with large part original gum; small thin not affecting fine appearance. Very rare. S.G. J207a, £3000. Photo PROVENANCE: Milo D. Rowell, June 2001 2c. orange (perf 14x141⁄ 2 ) with chop in violet (upright, Type H), fine mint. S.G. J208b, £225. Photo

S$1,800-2,200

S$120-150

2c. orange (perf 14x14 ⁄ 2 ) block of four with chop in brown (Type L), margin at top (adherences both sides), fine mint. S.G. J208c, £340+ 2c. orange (perf 14) with chop in red (upright, Type F), variety handstamp double, slight gum crease otherwise fine mint. S.G. J209a var. Photo PROVENANCE: Dr. Cheah Way Mun, February 2003

S$250-300 S$250-300

2c. orange (perf 14) with chop in brown (upright, Type D), hinge remnant, fine mint. S.G. J209b, £450. Photo

S$300-400

2c. orange (perf 14) with chop in brown (Type L), fine mint. S.G. J209c, unpriced mint. Photo

S$200-250

3c. green horizontal strip of three with margin at right, the first stamp with chop in red, the others with chop in brown (all Type L), fine mint. S.G. J210a/210c. Photo

S$300-400

2656

刂

4c. orange (unissued) with chop in black (Type F), fine mint. ISC J104. Photo

S$500-600

2657

刂

4c. orange (unissued) with chop in black (upright, Type F), hinge remnant, fine mint. ISC J104a. Photo

S$500-600

2658

刂

6c. scarlet with chop in black (Type A), fine mint. S.G. J212, £450. Photo

S$300-400

2659

ᔛ

6c. scarlet with chop in black (Type A), lightly cancelled, diagonal crease not affecting fine appearance. B.P.A. Certificate (2004). S.G. J212, £450. Photo

S$200-250

2660

刂

6c. scarlet with chop in black (upright, Type E), fine mint. S.G. J212, £450. Photo

S$300-400

2661

刂+ អ

6c. scarlet marginal block of four with chop in red (Type E), fine mint. S.G. J212a, £900. Photo

S$600-800

6c. scarlet with chop in red (Type E), margin at left, fine mint. S.G. J212a, £225. Photo

S$120-150

2662

刂

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2641

2643

2652

2647

2653

2656

2664

2670

2671

2679

2681

2661

2649

2654

2657

2663

2648

2655

2658

2659

2666

2672

2650

2660

2662

2668

2673

2692

2669

2674

2677

2678

2693

2690 83

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ᔛ

6c. scarlet with chop in red (Type E), fine and lightly cancelled. S.G. J212a, £275. Photo

2664

刂

6c. scarlet with chop in brown (Type L), fine mint. Rare. S.G. J212b, £1100. Photo

2665

刂+ អ

8c. grey top right corner block of four with chop in violet (upright, Type F), fine mint. S.G. J213b, £168

S$120-150

8c. grey with chop in brown (Type E), a horizontal pair with one facing left and the other right, fine mint. S.G. J213c, £360+. Photo

S$250-300

12c. bright ultramarine block of four with chop in red (Type E), margin at top, fine mint. S.G. J215b, £640+. Photo

S$400-500

25c. dull purple and scarlet with chop in red (Type M), variety handstamp double, one inverted, fine mint. R.P.S. Certificate (1998). S.G. J217a var. Photo

S$500-600

30c. dull purple and orange horizontal pair with chop in black (Type E), the right stamp showing variety handstamp double, unused without gum, fine. S.G. J218var. Photo

S$200-250

30c. dull purple and orange with chop in brown (Type H), fine mint. S.G. J218a, £550. Photo

S$400-500

2666

2667

2668

2669

2670

刂

刂+ អ

刂

S$200-250 S$800-1,000

PROVENANCE:

Milo D. Rowell, June 2001 2671

2672

2673

2674

2675

2676

2677

2678

2679

刂

ᔛ

刂

30c. dull purple and orange with chop in brown (Type L), hinge remnant, fine unused with part original gum. S.G. J218a, £550. Photo

S$300-400

40c. scarlet and dull purple with chop in red (Type M), fine mint. B.P.A. Certificate (2002). S.G. J219b, £425. Photo

S$300-400

40c. scarlet and dull purple with chop in red (Type E), fine used. S.G. J219b, unpriced. Photo

S$500-600

50c. black on emerald with chop in brown (Type E), unused with small part original gum; some gum thinning at top due to hinge removal though still of fine appearance. S.G. J220b, £800. Photo

S$300-400

$1 black and red on blue with chop in black (Type F), tied by Syonan datestamp on locally addressed and registered card, fine. S.G. J221

S$200-250

$1 black and red on blue vertical pair with chop in black (Type D), the lower stamp with handstamp inverted, fine mint. ISC J100/100a. Photo

S$300-400

$1 black and red on blue with chop in black (Type D), variety handstamp inverted, fine mint. ISC J100a. Photo

S$250-300

$1 black and red on blue with chop in red (Type D), variety handstamp inverted, fine mint. ISC J101ba. Photo

S$250-300

$2 green and scarlet with chop in black (Type E), variety handstamp inverted, fine mint. ISC J101a. Photo

S$600-800

PROVENANCE:

Milo D. Rowell, June 2001

Photos appear on pages 83 and 91 WWW.SPINK.COM

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September 22, 2013 - SINGAPORE 2680

2681

刂

$5 green and red on emerald with chop in black (Type E), tied by Penang Japanese type datestamp on locally addressed and registered envelope (a few light tone spots), fine. S.G. J223

S$400-500

$5 green and red on emerald (1936 issue) with chop in black (Type E), variety handstamp inverted, fresh and fine mint. R.P.S. Certificate (2003). ISC J102a. Photo

S$1,500-1,800

PROVENANCE:

Dr. Cheah Way Mun, February 2003

Overprinted “DAI 2682

2683

刂

ᔛ

NIPPON/2602/MALAYA”

Straits Settlements complete with additional 2c. and 8c. with overprint inverted and 2c. with overprint double, one inverted; Negri Sembilan complete with additional 1c. (2), one with overprint inverted, the other with overprint double, one inverted; Pahang complete, Perak complete less $1 but with additional 2c., 3c. and 8c. with overprint inverted and 8c. with overprint double, one inverted; Selangor complete; and “DAI NIPPON/YUBIN” complete with additional 1c., 2c. on 5c. and 8c. with overprint inverted; fine mint. Cat. £980

S$600-800

A used range including Straits Settlements 2c. and 8c. with overprint inverted, Negri Sembilan complete with additional 1c. (2), one with overprint inverted, the other with overprint double, one inverted, Pahang complete, Perak with values to $5 and including 3c. and 8c. with overprint inverted and 8c. with overprint double, one inverted, Selangor complete and “DAI NIPPON/YUBIN” 1c. with overprint inverted and 2c. on 5c. with overprint inverted and surcharge omitted; mostly fine used. Cat. £970+

S$500-600

Straits Settlements 2684

2685

刂

A mint and used study on Lighthouse pages including the set of four in mint singles and used top left corner plate number blocks of six and singles, 2c. with overprint inverted mint (17 including blocks of ten and four) and used, double, one inverted mint (3) and a marginal strip of six with overprint misplaced to right, 3c. block of four, marginal pairs (2, one from lower right with plate number) and a complete horizontal strip of ten, all mint showing overprint misplaced to left and 8c. with overprint inverted mint (2) and a mint top left corner plate number block of eight (toned) with overprint omitted and misplaced downwards resulting in the top pair with overprint almost omitted; also Kanji overprint mint set of four with additional black overprint 8c. block of four with overprint misplaced upwards. A fine lot. S.G. J224-J227, £2300+

S$1,800-2,200

A mint range of the four values including 2c. block of four and singles (2) with overprint inverted, a single with overprint double, one inverted and a pair with overprint grossly misplaced sideways, 3c. lower right corner plate number block of four and a single with overprint grossly misplaced to left, and 8c. blocks of four (3) and single with overprint inverted, two with it grossly misplaced (both lightly toned), fine. S.G. J224-J227, £790+

S$400-500

Negri Sembilan 2686

2687

刂

刂អ B

1c. to $1 mint range including 1c. singles (2) with overprint inverted, a block of four and a single with overprint double, one inverted and a block of four and a top marginal single with overprint misplaced upwards, 2c. with complete offset on reverse and 8c. lower right corner block (5x5) with five showing figure “8”, also Pahang 1c. to 30c. and Selangor 3c. to $2 with a marginal block of four with overprint misplaced sideways. A fine lot. Cat. £1240+

S$800-1,000

6c. grey lower left corner block of ten (5x2) with plate number, the fourth stamp in the lower row showing variety stop omitted at right; some minor fox spotting on reverse and the top right corner blunt, otherwise fine. Scarce. S.G. J232b, £170+

S$120-150

Photo for lot 2681 appears on page 83 85

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刂

Perak 1c. to $5 mint range including 2c. and 3c. both with overprint inverted, overprint grossly misplaced upwards, and one with complete offset on reverse, 8c. pair and single (2) with overprint inverted, a single with overprint double, one inverted and a vertical pair and single (both lightly toned) with overprint misplaced upwards and unissued 1c. (small light red mark) and 30c., also (Nov.) 2c. on 5c. with complete offsets on reverse and “DAI NIPPON/YUBIN” 1c. and 8c. with overprint inverted and 2c. on 5c. with overprint inverted and “2 cents” omitted. A fine lot. Cat. £1100+

S$800-1,000

2689

2691 2689

2690

2691

刂អ B

刂អ ᔛ B

刂

3c. green lower left corner block of twenty (5x4), the fourth stamp in the top row with overprint omitted and three adjoining stamps with partial overprints, a few very light tone marks on reverse otherwise fine mint. S.G. J247b, £750+. Photo 3c. green block of six (3x2), the centre stamp in the lower row with overprint virtually omitted (the merest of traces) and four others showing partial overprints, fine unmounted mint. S.G. 247b, £750. Photo PROVENANCE: Dr. Cheah Way Mun, February 2003 3c. green complete mint vertical strip of five severed in half, the top six with overprint grossly misplaced diagonally from left to right, the bottom four with overprint omitted, some light staining but a most spectacular error. S.G. J247b var. Photo Photo for lot 2690 appears on page 83 WWW.SPINK.COM

Page 86

S$500-600

S$1,000-1,200

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September 22, 2013 - SINGAPORE 2692

2693

2694

刂

8c. scarlet showing variety overprint double, one inverted, fine mint. S.G. J248b, £225. Photo

S$120-150

8c. scarlet horizontal strip of five with margin at left, the right stamp variety overprint omitted (the merest of traces), fine mint. S.G. J248c, £400+. Photo

S$200-250

8c. scarlet horizontal pair, the right stamp with overprint omitted, fine mint. S.G. J248c, £400. Photo

S$250-300

2695

刂

$1 black and red on blue with margin at left, fine mint. S.G. J252, £550. Photo

S$400-500

2696

刂

$1 black and red on blue, fine mint. S.G. J252, £550. Photo

S$400-500

2697

ᔛ

$1 black and red on blue, fine and lightly cancelled. S.G. J252, £600. Photo

S$400-500

2698

刂

$5 green and red on emerald, variety overprint inverted, fine mint. S.G. J253a, £325. Photo

S$200-250

Unissued 1c. black, 5c. brown and 30c. dull purple and orange, fine mint. Cat. £400

S$250-300

2699

刂

2700

刂

Selangor Unissued 1c. black, 5c. brown, 10c. dull purple, 30c. dull purple and orange, $1 black and red on blue and $5 green and red on emerald, fine mint. Cat. £800

Overprinted “DAI

S$600-800

NIPPON/YUBIN”

Perak 2701

刂អ B

8c. scarlet block of twenty (10x2) being the bottom two rows of a sheet, variety overprint inverted, some re-inforced perfs and some light toning on reverse, otherwise fine mint. S.G. J262a, £260+

S$180-220

Selangor 2702

刂

Unissued 3c. green, slightly gum toned, fine mint. Cat. £350. Photo

S$250-300

Photos appear on pages 83 and 91

SPINK.COM Your ‘My Spink’ personalised account

An extensive search and research function covering 280,000 sales results since 2002 3D images for closer inspection on key items All of Spink’s businesses and locations under one roof

WWW.SPINK.COM 87

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya General Issues - contd.

“KANJI” Overprints 2703

2704

2705

刂

A complete basic mint collection with some additional varieties including Straits Settlements 8c. with overprint inverted, a marginal single with overprint misplaced upwards and a vertical pair with overprint misplaced sideways; Negri Sembilan 1c. block of four and a corner example with overprint inverted and a block of nine and a pair showing sideways second character, and 2c. on 5c. with major shift of surcharge sideways; Perak 1c. block of eight showing sideways second character, 2c. (Type 20) on 5c. with overprint and surcharge inverted, two with overprint inverted and a pair showing sideways second character, 2c. (Type 22) on 5c. with surcharge inverted, with surcharge and overprint inverted, blocks of nine and four showing sideways second character and a marginal block of four with surcharge misplaced sideways, 5c. with overprint inverted (2), 8c. single with overprint inverted and a block of four showing sideways second character plus unissued 2c., 3c. and 8c. (two of each); Selangor 3c. pair and single with sideways second character, 12c. marginal block of six with sideways second character, 15c. pair and single showing sideways second character and Type 19 overprint 3c. on 5c. blocks of six (2), one with “s” in “cts.” inverted, the other with comma after “cts”. A fine lot. S.G. J263-J296, £1450+

S$1,200-1,500

A mint range including Straits Settlements 8c. with overprint inverted; Negri Sembilan 1c. with overprint inverted and with sideways second character; Perak complete with additional 2c. (Type 20) on 5c., 5c. and 8c. with overprint inverted, 2c. on 5c. (both) with overprint and surcharge inverted and 2c. on 5c. (both) and 8c. in pairs with sideways second character; Selangor 3c., 12c. (block of four) and 15c. with sideways second character; Selangor with Type 19 overprint 3c. on 5c. pairs (2) showing “s” in “cts” inverted and comma after “cts”; fine. Cat. £840+

S$500-600

A used range including Straits Settlements 8c. with overprint inverted; Negri Sembilan 1c. (2), one with overprint omitted, the other with sideways second character; Perak complete with additional 2c. on 5c. (both) and 8c. with sideways second character, 2c. (Type 20) on 5c., 5c. and 8c. with overprint inverted; Selangor $5; mostly fine. Cat. £600+

S$300-400

Negri Sembilan 2706

2707

2708

刂

ᔛ

6c. (Type 21) on 5c. brown, variety overprint and surcharge inverted, fine mint. S.G. J268a, £275. Photo

S$150-180

6c. (Type 21) on 5c. brown, variety overprint and surcharge inverted, fine mint. S.G. J268a, £275. Photo

S$150-180

6c. (Type 21) on 5c. brown, variety overprint and surcharge inverted, fine used. S.G. J268a, £275. Photo

S$150-180

Photos appear on page 91

Page 88

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September 22, 2013 - SINGAPORE

2709

2710

Perak 2709

刂អ B

2c. (Type 22) on 5c. brown marginal block of six (3x2), variety surcharge inverted, the top right stamp showing sideways second character, fine mint. Rare. B.P.A. Certificate (2003). S.G. J274a/ca, £1400+. Photo

S$1,000-1,200

PROVENANCE:

Dr. Cheah Way Mun, February 2003 Richard Tompkins, November 2006 2710

2711

刂+ អ

刂

2c. (Type 22) on 5c. brown block of four, variety overprint and surcharge inverted, the lower right stamp showing sideways second character, fine mint. Rare. B.P.A. Certificate (1988). S.G. J274b/cb, £1400+. Photo

S$1,000-1,200

5c. brown showing variety sideways second character, unused with small part gum, some small perf faults otherwise fine. S.G. J275b, £550. Photo

S$200-250

Selangor 2712

刂+ អ

$1 black and red on blue block of four, variety overprint inverted, the upper left stamp showing sideways second character, fine mint. Rare. B.P.A. Certificate (2006). S.G. J285a/b, £1125+. Photo

S$1,200-1,500

PROVENANCE:

Dr. Cheah Way Mun, February 2003 Richard Tompkins, November 2006 2713

刂

$1 black and red on blue, variety overprint inverted, fine mint. R.P.S. Certificate (1987). S.G. J285a, £250. Photo

S$150-180

Selangor (Type 2 overprint) 2714

刂

$1 black and red on blue, variety overprint inverted, fine mint. S.G. J285a, £250. Photo

S$150-180

2715

刂

$5 green and red on emerald, variety overprint inverted, fine mint. B.P.A. Certificate (1985). S.G. 287a, £325. Photo

S$200-250

$5 green and red on emerald, variety overprint inverted, fine mint. S.G. J287a, £325. Photo

S$200-250

2716

刂

Photos also appear on page 91 89

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya General Issues, “KANJI” Overprints - contd. Selangor (Type 19 overprint) 2717

刂អ ᔛ B

6c. (Type 23) on 5c. brown, $1 on 10c. dull purple and $1.50 on 30c. dull purple and orange, each in a complete mint sheet (10x10), some folding and the 6c. with some split perfs, otherwise fine. S.G. J293, J295, J296; £130+

S$80-100

2718

刂

6c. (Type 23) on 5c. brown vertical pair, the lower stamp showing variety “6” inverted, fine mint. Rare. S.G. J293a, £950. Photo

2719

刂

6c. (Type 23) on 5c. brown, variety surcharge and overprint double (widely spaced), fine mint. S.G. J293c, £650. Photo

S$400-500

6c. (Type 23) on 5c. brown, variety surcharge and overprint double (widely spaced), unused with part original gum, small gum thin otherwise fine. S.G. J293c, £650. Photo

S$300-400

2720

2721

刂

6c. (Type 23) on 5c. brown, variety surcharge and overprint double (closely spaced), hinge remnant, fine mint. B.P.A. Certificate (1960). S.G. J293c, £650. Photo

Later Issues 2722

2723

刂

2724

2725

2726

2727

ᔛ P

ᔛ E

ᔛ P

2728

Complete mint and used, the latter Red Cross stamps on cover, mostly fine. S.G. J297J317, £369

S$160-200

A mint range including 1943 Pictorial 3c. (2, shades), 10c., 50c. and 70c. perforated trials with large numerals, 50c. and 70. imperforate proof pairs, 1c. to 70c. as issued and 2c. and 4c. imperforate pairs and singles, and in singles showing grossly misplaced roulettes, 1943 (Sept.) Ploughman imperforate pairs, and 1944 Red Cross surcharge set. A fine lot.

S$250-300

1943 Pictorial 1c. to 70c. set of ten in mint blocks of four (some values lightly toned) and used singles (3 sets, two on pieces of paper), plus typographed in Singapore imperforate 2c. corner block of four and rouletted 2c. and 4c. blocks of twenty (10x2) and 4c. corner block of four. A fine lot

S$200-250

–– 2c., 4c., 8c., 10c., 30c. and 70c. horizontal pairs, each an ungummed imperforate proof, the 10c. with central horizontal crease, otherwise fine

S$600-800

–– 3c. perforated essay with single large number at left, in near issued colour, ungummed, fine. Photo

S$300-400

1943 Savings Campaign 8c. perforated colour trial in scarlet, the colour of the issued 15c., and 8c. and 15c. imperforate proof pairs on thick paper in near issued colours, fine

S$500-600

1944 (Dec.) Red Cross, on Straits Settlements, 50c. on 50c. and $1 on $1 blocks of four and $1.50 on $2 (4) mint, and the same values used (two of each), fine. S.G. J311-J313, £212

S$100-120

2729

刂

–– unissued Straits Settlements 6c. on 5c. brown, fine mint. Rare. S.G. cat. £650. Photo

S$500-600

2730

刂

–– unissued Straits Settlements 6c. on 5c. brown, unused with part original gum, a few tiny gum thins otherwise fine. Cat. £650. Photo

S$250-300

WWW.SPINK.COM

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September 22, 2013 - SINGAPORE

2694

2695

2696

2697

2698

2708

2711

2713

2676 2702

2706

2714

2715

2716

2729

2730

2734

2712

2718

2707

2719

2735

2764

2720

2721

2736

2726

2760

Ex 2757

———————————————————— 2781 ———————————————————— 91

2766

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya General Issues - contd.

Postage Due Stamps 2731

2732

2733

2734 2735 2736

刂

ᔛ

刂

A complete mint range with additional single frame chop in red on 4c. and in brown on 10c., and “Kanji” overprint on 9c. (lightly toned) with overprint inverted, fine. S.G. JD21-JD41, £900+

S$500-600

1942 single-frame chop 1c. to 50c. with chop in black, 1c. and 4c. with chop in red, 1c., 4c. and 10c. with chop in brown, 1942 Dai Nippon complete and 1943-45 “Kanji” complete with additional 9c. and 10c. with overprint inverted; fine mint. Cat. £1500+

S$800-1,000

1942 single-frame chop 1c., 4c., 8c., 10c., 12c. and 50c. (2) with chop in black, 4c. and 12c. with chop in red and 10c. with chop in brown, 1942 Dai Nippon complete and 1943-45 “Kanji” 1c. to 15c. less 12c. but with additional 9c. and 10c. with overprint inverted; mostly fine. Cat. £1500+

S$800-1,000

Single frame chop in red (Type F) on 12c. ultramarine, fine mint. S.G. JD26a, £450. Photo

S$250-300

“DAI NIPPON/2602/MALAYA” on unissued 9c. yellow-orange, margin at right, fine mint. Cat. £750. Photo

S$400-500

“DAI

S$400-500

NIPPON/2602/MALAYA”

on unissued 15c. ultramarine, fine mint. Cat. £750. Photo

2737 Covers 2737

1942 (22 May) locally addressed commercial envelope (punch holes and slightly reduced at left), bearing Straits 3c. pair with single frame chop in red tied by bi-lingual Syonan c.d.s., showing circular-framed “T” (Type UP18) and Postage Due 4c. with chop in red similarly tied. Most attractive. Photo PROVENANCE: Milo D. Rowell, June 1997 Photos also appear on page 91 WWW.SPINK.COM

Page 92

S$1,000-1,200

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September 22, 2013 - SINGAPORE

2738 2738

1942 (27 Aug.) envelope from Singapore to Penang, bearing unoverprinted Straits 1c., 2c. and 5c. which have not been accepted, showing circular-framed “T” in violet with manuscript “16c” alongside and, on reverse, Postage Due “DAI NIPPON” 8c. vertical pair tied by Penang double-ring d.s. Photo PROVENANCE:

Dr. Cheah Way Mun, February 2003

S$1,500-1,800

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya General Issues, Postage Due Stamps, Covers - contd.

2739 2739

1943 (8 Feb.) Commemorative envelope to Seremban, bearing Kanji” on Negri Sembilan 1c. plus Perak 1c. and 2c. on 5c., all tied by light bi-lingual Syonan c.d.s., showing circular-frame “T” in violet with red ink “8c.” alongside and, on reverse, Postage Due 8c. applied and cancelled on arrival. Photo PROVENANCE: Milo D. Rowell, June 1997

S$1,000-1,200

Covers and Cancellations 2740

2741

2742

2743

2744

1942-43 envelopes (35) and a front, mostly from Singapore, variously addressed, all bearing “DAI NIPPON” values (mostly Straits Settlements), showing various frankings including 2c. (2), 4c. (2), 8c. (26 including fourteen with Straits 8c. and six with Perak 8c.), 23c. (registered) and 24c. (registered); generally fine

S$1,800-2,200

1942-43 envelopes (9) from Singapore, variously addressed and bearing Japanese values, one registered and bearing 8s. in combination with Selangor “DAI NIPPON” 15c., one franked at 4s., the rest at 8s.; condition generally fine

S$250-300

1942 envelopes (10) and a 2c. stationery card, variously addressed, all bearing Straits single frame values with chops in red, frankings include 1c. + 3c. pairs, 2c., 3c. x3 and 8c. (7), all cancelled by Syonan bi-lingual c.d.s.

S$600-800

1942 envelopes (4, one registered) and a Straits 2c. stationery card addressed to Kuala Lumpur (2) or locally, variously franked including one with 2c. (4) and 3c. (4), and two with single 8c., fine

S$400-500

1942 (16 Mar.) unaddressed Straits 2c. stationery card with double frame chop (a part additional strike at top of the card) bearing double frame chop 1c. to 15c. set of five, all cancelled by favour on day of issue, fine

S$250-300

PROVENANCE:

Milo D. Rowell, March 1996 WWW.SPINK.COM

Page 94

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September 22, 2013 - SINGAPORE

2745 2745

1942 (7 Apr.) locally addressed envelope bearing unoverprinted 2c. green, 2c. orange and 5c., and 8c. grey with double frame chop, the 2c. green uncancelled, the others by bilingual Syonan c.d.s. Photo PROVENANCE: Milo D. Rowell, June 1999

S$600-800

2746 2746

1942 (25 Aug.) Selangor 15c. registered envelope with single frame chop in brown, addressed to Singapore and bearing Perak “DAI NIPPON” 8c. tied by “PERAK YUBIN KYOKU/SELAMA” c.d.s. (Type JD1) and showing arrival datestamp alongside. Photo PROVENANCE: Milo D. Rowell, June 1999 95

S$1,000-1,200

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Malaya General Issues, Covers and Cancellations - contd. 2747

2748

1943-45 envelopes (15, three registered) and cards (2), all from Singapore, variously addressed and all bearing Pictorial and/or Ploughman and rice-planting values, frankings include 23c. (3) and 38c. (3); condition generally fine

S$500-600

1943-44 envelopes (22, one registered) and a stationery card, mostly from Singapore, variously addressed, virtually all bearing Kanji on Straits 8c. (20), condition generally fine

S$800-1,000

POSTAL STATIONERY Postcards 2749

An unused group including single frame chop on Straits 2c. (2, one with creases), “DAI NIPPON/2602/MALAYA” on Straits, Negri Sembilan, Pahang 2c. and Trengganu 4c., “DAI NIPPON/YUBIN” on Perak 2c., “Kanji” on Straits (creases) and Perak 2c., and “4/SEN” on Johore 4c.; generally fine

S$250-300

Registered Envelopes 2750

2751

Itchiburi seal on Straits 15c. (size G), unused, a fraction soiled otherwise fine

S$200-250

“Kanji” overprint on Straits 15c. (2) and 27c. on 15c., Johore (2), Kedah, Negri Sembilan, Perak and Selangor (2) 15c., all size F and unused, generally fine

S$400-500

REVENUE STAMPS 2752

刂

A General Issues mint range including “Dai/Nippon/2602/Malaya” handstamp on Perak 25c. and Selangor 1c., 10c. (3) and 30c., boxed “Tax” h.s. on Selangor 1c. (2), 5c. (4), 10c., $1 and $2, “DAI NIPPON/2602/MALAYA” Negri Sembilan 1c., 5c., 6c. and 30c., Pahang 30c., Perak 10c., 50c. and $5 lower right corner pair with plate number and Selangor 40c. (2), and on “Kanji” Perak 1c. and 5c., Selangor 1c. and $5. A generally fine lot. Barefoot cat. £530+

S$300-400

Johore 2753

刂

1942 5c. $100 set of twelve and surcharged 6c. on 1c. to $5 on 40c. set of ten with additional 6c. on 1c. pair with misplaced surcharge, fine mint. Barefoot 1-12, 21-30; £650

S$500-600

Kedah “Dai/Nippon/2602/Malaya” handstamp 2754

2755

刂

In blue on 25c., 30c., $1 and $5, in black on $1 and $5, and boxed “Tax” h.s. on 6c. (3 including a pair with handstamp inverted), 10c., 25c., 40c., 50c., $1 (2, one with handstamp inverted), $5 and Revenue $25, fine mint. Barefoot cat. £560

S$400-500

In black on $1 black and green block of four and single, and $5 black and scarlet lower left corner example, fine mint; also in blue on used Straits Settlements 50c. Barefoot 54-55

S$250-300

Boxed “Tax” handstamp 2756

刂

6c. carmine, a lower left corner block of fifteen (3x5; a little gum toned and some split perfs) with handstamp sideways, a block of four with handstamps tête-bêche and three singles, one with handstamp sideways (no gum) and one with handstamp inverted (no gum), fine mint; also two examples used on receipts. Barefoot 62, £260+

WWW.SPINK.COM

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S$300-400

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September 22, 2013 - SINGAPORE 2757

刂

2758

2759

2760

刂អ B

刂

10c. (2, one lightly cancelled), 25c., 30c. (rare), 40c. (2, one with handstamp double), 50c., $1 and $5 (2, one used), all a little toned as to be expected, fine. Barefoot 63-69, £360+. Photo for 30c.

S$500-600

10c. mint lower right corner block of four and use single, 25c. used, 50c. mint (lightly toned) and $1 mint marginal pair (lightly gum toned), each showing variety handstamp inverted, fine. A rare group. Barefoot cat. £450

S$400-500

25c. and $1 blocks of twelve (6x2) being the bottom two rows of the sheet with imprint, the former with light gum crease otherwise fine mint. Rare multiples. Barefoot 64, 68; £360+

S$300-400

Revenue $25 black and maroon horizontal pair with large part original gum, a little toned otherwise fine. Very scarce. Barefoot 70, £200. Photo

S$250-300

Kelantan 2761

2762

刂

Boxed “Tax” h.s. on $2 on 5c., overprinted “FISCAL” and handstamped with Sunagawa seal on “CENTS” 25c. on 10c. and 50c. on 1c., Arms $1 on 4c., $2 on 5c. and $5 on 6c., and on “Cents” 2c. on 40c., 10c. on 6c. and 50c. on 1c., fine. Barefoot cat. £355

S$250-300

Overprinted “FISCAL” and with “Sunagawa seal on “Chef” 2c. on 40c., 10c. on 6c., 25c. on 10c., 50c. on 1c. (3, one used and one with “CENTS”), $1 on 4c. (5 including a top right corner block of four with plate number) and $2 on 5c. top left corner vertical strip of three; mostly fine. Barefoot cat. £520+

S$400-500

2763

刂អ B

Overprinted “FISCAL” and handstamped with Sunagawa seal on “Cents” 10c. on 6c. claret lower left corner block (6x2), the lower left corner stamp showing variety “Cente”, fine mint. Photo

Photos also appear on page 91 97

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Revenue Stamps - contd.

Pahang 2764

刂

“Dai/Nippon/2602/Malaya” handstamped in blue on Revenue $25, fine mint. Barefoot 202, £250. Photo

S$200-250

Penang 2765

刂+ អ

Circular “Okugawa” seal on Straits Settlements 2c. orange, a marginal block of four with plate number, fine mint. Rare. B.P.A. Certificate (1960). Photo

S$2,500-3,000

Trengganu 2766

刂

Overprinted “FISCAL” and with single frame chop in black on $5 green and red on yellow, fine mint. Barefoot 157, £250. Photo

S$200-250

MALAYAN POST OFFICES IN THE RHIO ARCHIPELAGO

2767 Tanjong Pinang 2767

1944 (Dec.) Straits 15c. registered envelope with Kanji overprint, addressed to Singapore, bearing Pictorial 8c. tied by Japanese type c.d.s.; some discolouration on flap. B.P.A. Certificate (1999). Photo PROVENANCE:

Milo D. Rowell, June 1999

Photos also appear on pages 91 and 105 WWW.SPINK.COM

Page 98

S$2,000-2,500

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September 22, 2013 - SINGAPORE

2768

1942 (28 Aug.) envelope to Singapore, bearing Straits 8c. grey with single frame chop in red tied by a good strike of “TANJONG/PINANG” c.d.s. (Type JD4), showing another strike alongside and violet censor chop. Photo

S$2,000-2,500

PROVENANCE:

Milo D. Rowell, March 1996

SPINK.COM Your ‘My Spink’ personalised account

An extensive search and research function covering 280,000 sales results since 2002 3D images for closer inspection on key items All of Spink’s businesses and locations under one roof

WWW.SPINK.COM 99

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA

MALAYAN STAMPS USED IN SUMATRA Lho Seumawe 2769

1943 (25 Sept.) money order card addressed to Koeta Radja, bearing Straits $1 pair with single frame chop in red and Pahang “DAI NIPPON” 10c. pair in combination with Japan 30c., all tied by Japanese c.d.s.; also part postal receipt bearing Pahang “DAI NIPPON” 10c. (3) similarly cancelled. Photo

S$500-600

PROVENANCE:

Milo D. Rowell, March 1996

Sigli 2770

1943 (13 Sept.) money order card addressed to Koeta Radja, bearing Negri Sembilan “DAI NIPPON” 30c. in combination with Japan 25s. pair, all tied by Japanese c.d.s., fine. Photo

S$250-300

PROVENANCE:

Milo D. Rowell, March 1996

Tjalang 2771

1943 (13 Oct.) money order card addressed to Medan, bearing Perak “DAI NIPPON” 10c. tied by Japanese type c.d.s. and showing violet censor chop below, fine. Photo PROVENANCE: Milo D. Rowell, March 1996

S$200-250

Bangoen Poerba 2772

1943 (20 Mar.) envelope registered to Pematang Siantar, bearing Straits 15c. with single line chop in red and various Netherlands Indies values (7), all cancelled by “BANGOEN/POERBA” c.d.s., showing black censor chop with arrival datestamp on reverse. Photo PROVENANCE: Milo D. Rowell, March 1996

S$250-300

Tanjong Baleu 2773

1944 (19 May) money order card to Medan, bearing Straits 5c. with single frame chop in red, clearly tied by Japanese c.d.s., fine. Photo PROVENANCE: Milo D. Rowell, March 1996

S$300-400

Sawahloento 2774

1942 (4 Sept.) money order card addressed to Solok, bearing Straits 10c. with single frame chop in red, tied by “SAWAHLOENTO” c.d.s.; corner crease. Photo PROVENANCE: Milo D. Rowell, March 1996

WWW.SPINK.COM

Page 100

S$250-300

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September 22, 2013 - SINGAPORE

2769

2770

2771

2772

2774

2773

101

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA

THAI OCCUPATION OF MALAYA Kedah

2775 2775

1944 (26 Jan.) envelope addressed locally, bearing Memorial 2c. (4) tied by light “ALOR double-ring d.s. (Type D15) and showing arrival censor mark. Photo

STAR/KEDAH”

S$1,000-1,200

2776 2776

1944 (24 Dec.) 4c. stationery card addressed locally, cancelled light “ALOR STAR/KEDAH” double-ring d.s. (Type D15) and showing arrival censor mark. Photo

WWW.SPINK.COM

Page 102

S$1,000-1,200

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September 22, 2013 - SINGAPORE

2777 2777

1945 (4 Aug.) envelope (with enclosure) to Kuala Lumpur, bearing uncancelled Memorial 8c. and showing Alor Star and Ipoh censor marks. The cover was not opened by the Alor Star censor, probably because the sender, Ariffin bin Mohd Noor, was himself one of the censors and signed off the letter in the top box of the censor handstamp; the envelope with some creases. Photo

S$1,000-1,200

2778 2778

1945 (7 Aug.) envelope registered to Singapore, bearing Memorial 8c. and 15c. tied by light strike of â&#x20AC;&#x153;ALOR STAR/2487/SYBURIâ&#x20AC;? c.d.s. (Type Th.D10) and showing Alor Star and Ipoh censor marks; some creases. A rare and attractive franking. Photo 103

S$2,000-2,500

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Thai Occupation of Malaya, Kedah - contd. Revenue Stamps 2779

2780

刂+ អ

ᔛ P អ B

1944 Arms 10c. black on green, a top right corner block of four, fine unused. Very scarce. Barefoot 1, £300. Photo

S$300-400

1944 4c. imperforate colour trials (10) in various colours, each in a complete sheet (5x4) on unwatermarked paper, fine

S$4,000-5,000

Kelantan 1943 (Nov.) Issue 2781

刂

1c. to 10c. set of five, fine unused. S.G. TK1-TK5, £1500. Photo

2782

刂

1c. (2), 2c., 4c. (a few short perfs at right), 8c. and 10c., fine unused; also 4c. and 8c. “used” forgeries. S.G. TK1-TK5, £1725

S$800-1,000

2c. (2) and 4c. on piece tied by Kota Bharu double-ring d.s., fine. S.G. TK2-TK3, £925. Photo

S$800-1,000

2783 ័

S$1,000-1,200

2784

刂

2c., variety handstamp omitted, fine unused. S.G. TK2a, £700. Photo

S$400-500

2785

ᔛ

4c., fine and lightly cancelled. S.G. TK3, £375. Photo

S$250-300

2786

刂

8c., fine unused without gum. B.P.A. Certificate (2002). S.G. TK4, £325. Photo

S$200-250

2787

ᔛ

8c., fine and lightly cancelled. S.G. TK4, £275. Photo

S$180-220

2788

刂

8c., variety handstamp omitted, fine unused. S.G. TK4a, £600. Photo

S$350-450

2789

刂

10c., fine unused without gum. B.P.A. Certificate (2002). S.G. TK5, £425. Photo

S$300-400

1944 War Memorial 2790

2791

Perf 121⁄ 2 1c. to 15c. set of six unused and used, and perf 121⁄ 2 x11 2c. to 4c. and 15c. mint, 8c. cto; fine. S.G. TM1-TM6, £420+

S$200-250

1c., 2c. and 3c. tied by Kota Bharu c.d.s. on unaddressed 1945 (26 Aug.) 4c. stationery card; 1c., 3c., 4c., 8c. and 15c. (some staining around perfs) tied by Kota Bharu c.d.s. on unaddressed 1944 (4 Mar.) envelope; 2c. pair on small piece tied by Kota Bharu d.s. and red censor chop (photocopy of B.P.A. certificate, 2010); and 8c. on piece tied by Kota Bharu c.d.s. and showing part censor chop alongside

S$150-180

Photo for lot 2781 appears on page 91

Page 104

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September 22, 2013 - SINGAPORE

2784

2785

2786

2787

2788

——————————————— Ex 2793 ———————————————

2800

2801

2804

2796

2798

2802

2805

2783

2789

2803

2806

2765 105

2807

2779

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Thai Occupation of Malaya, Kelantan, 1944 War Memorial - contd.

2792 2792

1944 (11 Mar.) envelope from Kota Bharu to Seremban, bearing 2c. strip of four clearly tied by “KOTA BHARU/KELANTAN” double-ring d.s. and showing two different censor chops; the envelope with part of reverse missing. A rare franking. Photo

S$2,000-2,500

Revenue Stamps 2793

2794

2795

ᔛ P អ B

刂អ B

1944 Arms 8c. unused block of four and single, 20c. used, 50c. used and $1 and $2 used on piece, condition a little mixed though a scarce lot. Barefoot cat. £400+. Photo.

S$500-600

1944 Sultan 8c. imperforate colour trials (10) in various colours, each in a complete sheet of twenty (5x4) on unwatermarked paper, fine

S$5,000-6,000

–– 8c. blue block of sixteen (4x4), unused without gum, a few minor tone spots, most noticable on reverse; also three singles. A rare multiple. Barefoot 21, £665

S$600-800

Trengganu 2796

刂

1944 “Kanji” overprint on Selangor 3c. green, fine mint. S.G. TT14, £550. Photo

S$400-500

2797

刂

–– “Kanji” overprint on Selangor 12c. bright ultramarine (2), one with overprint facing left to right, the other facing right to left, fine mint. S.G. TT15-TT16, £425

S$250-300

1944 Pictorial 4c. carmine-rose, unused without gum, perfs slightly trimmed at top, otherwise fine. S.G. TT22, £550. Photo

S$200-250

2798

刂

Photos also appear on page 105 WWW.SPINK.COM

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September 22, 2013 - SINGAPORE

NORTH BORNEO 1942 (September) Issue 2799

刂

1c. (2), 2c., 3c., 4c., 6c., 10c. (2), 12c. and 15c. all with handstamp in violet, 4c. (including two blocks of four - one discoloured) and 10c. with handstamp in black, fine mint. Cat. £2200+

S$1,200-1,500

2800

刂

8c. scarlet with handstamp in black, fine mint. S.G. J6b, £325. Photo

S$200-250

2801

刂

20c. violet and slate-blue with handstamp in violet, margin at left, a fraction gum toned, fine mint. S.G. J10, £275. Photo

S$150-180

25c. green and chocolate with handstamp in violet, margin at left, fine mint. S.G. J11, £275. Photo

S$150-180

2802

刂

2803

刂

50c. chocolate and violet with handstamp in violet, fine mint. S.G. J12, £350. Photo

S$200-250

2804

刂

$1 brown and carmine with handstamp in violet, margin at right, fine mint. S.G. J13, £400. Photo

S$250-300

$2 violet and olive-green with handstamp in violet, margin at left, fine mint. S.G. J14, £600. Photo

S$350-450

2805

刂

2806

刂

$5 indigo and pale blue with handstamp in violet, fine mint. S.G. J15, £700. Photo

S$400-500

2807

刂

War Tax 1c. green and red-brown with handstamp in violet, fine mint. S.G. J16b, unpriced. Photo

S$500-600

War Tax 2c. purple and greenish blue with handstamp in black, a fraction gum toned, fine mint. Rare. S.G. J17, £1900. Photo

S$1,200-1,500

2808

刂

1944 (September) Issue 2809

2810

2811

2812

刂

1c. to $1 set of thirteen with additional 10c. (toned) showing additional Type 1 handstamp in black, also 1943 Pictorial 4c. and 8c. and Postal Seal 2c., 4c., 6c. and 8c. Mostly fine mint. S.G. J18-J32, £600+

S$300-400

2c. purple and bluish green with additional Type 1 handstamp in violet, a fraction toned, fine mint. S.G. J21a, £450. Photo

S$250-300

3c. slate-blue and green with additional Type 1 handstamp in violet, very slightly gum toned, fine mint. S.G. J22a, £450. Photo

S$250-300

8c. scarlet with additional Type 1 handstamp in violet, lightly toned, fine mint. S.G. J25a, £450. Photo

S$250-300

Photos appear on pages 105 and 109 107

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA North Borneo, 1944 (September) Issue - contd. 2813

2814

2815

2816

刂+ អ

刂

10c. violet and bronze-green lower right corner block of four with additional Type 1 handstamp in violet, and showing an extra strike of the handstamp in the margin at foot, a little toned otherwise fine mint. S.G. J26a, £1800. Photo

S$1,000-1,200

10c. violet and bronze-green with additional Type 1 handstamp in violet, fine mint. B.P.A. Certificate (2000). S.G. J26a, £450. Photo

S$250-300

12c. green and bright blue with additional Type 1 handstamp in violet, fine mint. S.G. J27a, £450. Photo

S$250-300

15c. blue-green and brown with additional Type 1 handstamp in violet, some tone marks on reverse, otherwise fine mint. S.G. J28a, £450. Photo

S$200-250

1944-45 Surcharges 2817

2818

刂

$2 on 1c. green and red-brown, a little tonesd and a few water-stained perfs at top otherwise fine. Rare. B.P.A. Certificate (1994). S.G. J33, £5000. Photo

S$2,000-2,500

$5 on $1 brown and carmine, fine mint. Rare. B.P.A. Certificate (1995). S.G. J34, £4500. Photo

S$3,000-4,000

1944-45 Overprinted on stamps of Japan 2819

2820

2821

2822

刂

刂+ អ

刂

1s. to 1y. set of fourteen, the 5s. and 8s. with thin and some with backing paper on reverse, otherwise fine. S.G. J35-J48, £550

S$250-300

1s. to 10s. in marginal blocks of four and 15s. in a corner block of six, some with backing paper on reverse, fine unused. S.G. J35-J43, £474

S$300-400

6s. orange, variety overprint double, one inverted, fine mint. B.P.A. Certificate (2002). S.G. J40a, £600. Photo

S$400-500

8s. violet, variety overprint double, margin at right, fine unmounted mint. S.G. J41a, £350. Photo

S$250-300

SARAWAK 2823

2824

刂

1c. (3), 2c. green, 2c. black (2), 3c. green, 4c. (3), 5c., 6c. carmine (3), 6c. lake-brown (3), 8c. carmine (2), 10c. (2), 12c. blue, 12c. orange, 15c. blue, 20c. (2), 25c. (2), 30c. (3), 50c. (2), $1 (2) and $2, handstamps in violet and black, fine mint. Cat. £5000

S$3,000-4,000

3c. black with handstamp in violet, fine mint. B.P.A. Certificate (1999). S.G. J4, £550. Photo

S$300-400

2825

刂

8c. red-brown with handstamp in violet, fine mint. S.G. J10, £475. Photo

S$300-400

2826

刂

8c. carmine with handstamp in black inverted, unused with small part original gum, light stain on reverse not affecting fine appearance. S.G. J10a var. Photo

S$400-500

15c. orange with handstamp in violet, fine mint. B.P.A. Certificate (1999). S.G. J15, £600. Photo

S$400-500

2827

刂

2828

刂

$1 scarlet and sepia handstamped diagonally in blue, fine mint. S.G. J21a, £500. Photo

S$300-400

2829

刂

$2 bright purple and violet handstamp diagonally in blue, fine mint. S.G. J22a, £550. Photo

S$350-450

WWW.SPINK.COM

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September 22, 2013 - SINGAPORE

2808

2810

2815

2811

2816

2822

2824

2813

2812

2817

2825

2814

2818

2826

2827

2821

2828

2829

2830

2831

2832

2833

2834

109

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THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA Sarawak - contd. 2830

2831

2832

刂

$3 carmine and green with handstamp in violet, fine mint. Very rare. B.P.A. Certificate (1999). S.G. J23, £3000. Photo

S$2,000-2,500

$4 blue and scarlet with handstamp in violet, a little toned on reverse otherwise fine mint. S.G. J24, £325. Photo

S$150-180

$5 scarlet and red-brown with handstamp in violet, a little toned on reverse otherwise fine mint. S.G. J25, £325. Photo

S$150-180

2833

刂

$10 black and yellow with handstamp in violet, fine mint. S.G. J26, £325. Photo

S$200-250

2834

刂

$10 black and yellow with handstamp in deep violet, traces of toning on reverse otherwise fine mint. S.G. J26, £325. Photo

S$150-180

Revenue Stamps 2835

刂

1c., 3c. green, 4c., 5c. and 10c. each with Type 1 handstamp and oval handstamp min various colours; 1c., 2c. green (2), 2c. black, 3c. green (2), 4c., 5c. (3), 6c. carmine (5), 6c. lake-brown, 10c. (4), 20c. (2), 25c. (2), 50c. (3), $1 (4), $2 (2), $3 (2), $4 and $5 each with oval handstamp of various sizes and colours; 1c., 6c. lake-brown and 8c. carmine with Type 1 handstamp and overprinted with three large characters between bars, and 1c., 4c., 6c. carmine, 6c. lake-brown, 8c. carmine, 15c. blue, 20c., $2, $4, $5 and $10 overprinted with three large characters between bars only. Fine mint. Barefoot cat. £700+

END OF THE SALE

Photos appear on page 109 WWW.SPINK.COM

Page 110

S$400-500

29/7/13

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Page 111

WRITTEN BIDS FORM This form should be sent or faxed to the Spink auction office in advance of the sale. References for new clients should be supplied in good time to be taken up before the sale. Bids received later than one hour before the start of the sale may not be processed.

69 Southampton Row, Bloomsbury, London WC1B 4ET tel: +44 (0)20 7563 4034 fax: +44 (0)20 7563 4037 email: auctionteam@spink.com (available until 19 September)

THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA

Spink (Asia) Ptd. Ltd 360 Orchard Road, # 06-03A International Building, NAME ______________________________________________________ Singapore 238869 tel: + (65) 6339 8801 fax: + (65) 6339 0788 ADDRESS ____________________________________________________ (available until 20 September) Sale Location: The Hilton Singapore, 581 Orchard Road, ____________________________________________________________ Singapore 238883 tel: + (65) 6730 7492 fax: + (65) 6730 7491 POSTCODE ___________________________________________________ (available from 19 September) ____________________________________________________________

22 SEPTEMBER 2013

LONDON

YOU CAN ALSO BID IN REAL TIME ON SPINK LIVE. JUST VISIT WWW.SPINK.COM, REGISTER AND SIGN UP FOR THE SALE.

SALE TITLE

DATE

CODE NAME

SALE NO.

The Japanese Occupation Issues of South East Asia

Sunday 22 September 2013 at 10.30 a.m. and 2.30 p.m.

SYONAN

13038

I request Spink, without legal obligations of any kind on its part, to bid on the following Lots up to the price given below. I understand that if my bid is successful the Purchase Price will be the sum of the final bid and Buyer’s premium as a percentage of the final bid as well as any GST chargeable. The Rate of Premium is 20% of the final hammer price of each lot. All bids shall be treated as offers made on the Terms and Conditions for Buyers printed in the catalogue. I also understand that Spink provides the service of executing bids on behalf of clients for the convenience of clients and that Spink will not be held responsible for failing to execute bids. If identical commission bids are received for the same Lot, the commission bid received first by Spink will take precedence. Please note that you will not be notified if there are higher written bids received. If you require such notification then this is available on bids made via Spink live bidding service.

BIDDERS PLEASE NOTE OUR EXTENSION CLAUSES ON PAGE 2 PLEASE PRINT CLEARLY IN BLOCK LETTERS AND ENSURE THAT BIDS ARE IN SINGAPORE DOLLARS Lot Number (in numerical order)

Price Bid S$ (excluding Buyer’s Premium)

Lot Number (in numerical order)

Price Bid S$ (excluding Buyer’s Premium)

Lot Number (in numerical order)

Price Bid S$ (excluding Buyer’s Premium)

–––––––––––––––––––––––––––––––––––––––––––––––

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

13038 Pages:Layout 1

TEL. HOME

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____________________________________________________

E-MAIL ________________________________________________

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FAX

Please indicate the type of card:

V ISA

V ISA DEBIT

MASTERCARD

SWITCH

AMERICAN EXPRESS

PAYMENT MADE BY MASTERCARD OR VISA ARE SUBJECT TO A 2% SURCHARGE AND AMERICAN EXPRESS 4% CARD NO: SIGNATURE

START DATE: EXPIRY DATE

ISSUE NO:

SECURITY CODE:

NAME (ON CREDIT CARD)

Please charge all purchases to my card Do not charge my card. I will arrange to send payment. (Spink will only charge your card should you default on the payment terms agreed) Please hold my purchased lots for collection

Continued ...

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DATE

SALE NO.

Sunday 22 September 2013 at 10.30 a.m. and 2.30 p.m.

13038

PLEASE PRINT CLEARLY IN BLOCK LETTERS AND ENSURE THAT BIDS ARE IN SINGAPORE DOLLARS Lot Number (in numerical order)

Price Bid S$ (excluding Buyer’s Premium)

Lot Number (in numerical order)

Price Bid S$ (excluding Buyer’s Premium)

BIDDING INCREMENTS Bidding generally opens below the low estimate and advances in the following order although the auctioneer may vary the bidding increments during the course of the auction. The normal bidding increments are: Up to S$100 S$100-S$300 S$300-S$600 S$600-S$1000

by S$5 by S$10 S$320 - 350 - 380 - 400 etc by S$50

S$1,000-S$3,000 S$3,000-S$6,000 S$6,000-S$20,000 S$20,000 and up

by S$100 S$3,200 - 3,500 - 3,800 - 4,000 by S$500 Auctioneer’s Discretion

Lot Number (in numerical order)

Price Bid S$ (excluding Buyer’s Premium)

GST of 7% is chargeable on hammer and premium of all lots not exported outside of Singapore. In the event that a Spink nominated shipper is instructed, then any GST refundable under the Goods and Services Tax Act (Cap 117A) of Singapore will not be payable by the Buyer to Spink.

REFERENCES REQUIRED FOR CLIENTS NOT YET KNOWN TO SPINK

TRADE REFERENCES

BANK REFERENCES

________________________________________________________________________________________ _____________________________________________________________________________________________________

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PRIVATE TREATY SALES

Penny Black, Plate 1b. Mint Block of 18. Sold through Private Treaty by Spink.

If you are interested in selling your entire collection or single rare items, contact our specialists today for more information on the advantage of Private Treaty Sales Tel: +44 (0)20 7563 4000 Fax: +44 (0)20 7563 4066 Email: info@spink.com 69 Southampton Row, Bloomsbury, London WC1B 4ET WWW.SPINK.COM

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TERMS AND CONDITIONS FOR BUYERS These conditions set out the terms on which we (Spink Asia Pte Limited) contract with you (Buyer) either as agent on behalf of the Seller or as principal if we are the Seller. You should read these conditions carefully. 1

DEFINITIONS The following definitions in this condition apply in these conditions. Buyer’s Premium

means the charge payable by you as a percentage of the Hammer Price, at the rates set out in clause 5.1 below;

Certificate of Authenticity

means a certificate issued by an Expert Committee confirming the authenticity of a Lot;

Expert Committee

means a committee of experts to whom a Lot may be sent for an extension in accordance with clause 3.4.3;

Forgery

means a Lot constituting an imitation originally conceived and executed as a whole with a fraudulent intention to deceive as to authorship, origin, age, period, culture or source where the correct description as to such matters is not reflected by the description in the catalogue and which at the date of the auction had a value materially less than it would have had if it had been in accordance with the description in the catalogue. Accordingly, no Lot shall be capable of being a Forgery by reason of any damage and/or restoration work of any kind (including re-enamelling);

Hammer Price

means the amount of the highest bid accepted by the auctioneer in relation to a Lot;

Lot

means any item deposited with us for sale at auction and, in particular, the item or items described against any Lot number in any catalogue;

Reserve

the amount below which we agree with the Seller that the Lot cannot be sold;

Seller

means the owner of the Lot being sold by us;

Spink Group

Spink Asia Pte Limited, Spink and Son Limited, our subsidiaries and associated companies. Goods and Services Tax chargeable under the Goods and Services Tax Act (Cap 117A) of Singapore on the supply of goods and services in Singapore and the importation of goods into Singapore, and any similar replacement or additional tax.

GST

SPINK ASIA’S ROLE AS AGENT 2.1

2.2

All sales undertaken by us either at auction or privately are undertaken either as agent on behalf of the Seller or from time to time, as principal if we are the owner of the Lot. Please note that even if we are acting as agent on behalf of the Seller rather than as principal, we may have a financial interest in the Lot. The contract for the sale of the Lot will be between you and the Seller.

BEFORE THE SALE 3.1

Examination of goods You are strongly advised to examine personally any goods in which you are interested, before the auction takes place. Condition reports are usually available on request. We provide no guarantee to you other than in relation to Forgeries, as set out in clause 5.12 of these Terms and Conditions.

3.2

3.3

Your Responsibility You are responsible for satisfying yourself as to the condition of the goods and the matters referred to in the catalogue description.

3.4

Extensions – Stamps only 3.4.1 If you wish to obtain an expert opinion or Certificate of Authenticity on any Lot (other than a mixed lot or lot containing undescribed stamps) you must notify us in writing not less than forty-eight hours before the time fixed for the commencement of the first session of the auction. If accepted by us, such request shall have the same effect as notice of an intention to question the genuineness or description of the Lot for the purposes of clause 5.12 (Refund in the case of Forgery) of these Terms and Conditions and the provisions of clause 5.12 (Refund in the case of Forgery) shall apply accordingly. 3.4.2

Notice of a request for an expert opinion or Certificate of Authenticity must give the reason why such opinion is required and specify the identity of your proposed expert which will be subject to agreement by us. We reserve the right, at our discretion, to refuse a request for an expert opinion or Certificate of Authenticity including (without limitation) where the proposed expert is not known to us.

3.4.3

If we accept a request for an expert opinion or Certificate of Authenticity we will submit the Lot to the Expert Committee. You acknowledge and accept that the length of time taken by an Expert Committee to reach an opinion will vary depending on the circumstances and in any event is beyond our control.

3.4.4

We will not normally accept a request for an extension on account of condition. Any Lot described in the catalogue as having faults or defects may not be returned even if an expert opinion or Certificate of Authenticity cites other faults or defects not included in the catalogue description, other than in the case of a Forgery.

3.4.5

Should Spink accept a request for an extension under the foregoing provisions of this paragraph, the fact may be stated by the Auctioneer from the rostrum prior to the sale of the Lot.

3.4.6

It should be noted that any stamp accompanied by a Certificate of Authenticity is sold on the basis of that Certificate only and not on the basis of any other description or warranty as to authenticity. No request for an extension will be accepted on such a stamp and the return of such a stamp will not be accepted.

Catalogue descriptions 3.2.1

3.2.2

3.2.3

Statements by us in the catalogue or condition report, or made orally or in writing elsewhere, regarding the authorship, origin, date, age, size, medium, attribution, genuineness, provenance, condition or estimated selling price of any Lot are merely statements of opinion, and are not to be relied on as statements of definitive fact. Catalogue illustrations are for guidance only, and should not be relied on either to determine the tone or colour of any item or to reveal imperfections. Estimates of the selling price should not be relied on as a statement that this price is either the price at which the Lot will sell or its value for any other purpose. Many items are of an age or nature which precludes their being in perfect condition and some descriptions in the catalogue or given by way of condition report make reference to damage and/or restoration. We provide this information for guidance only and the absence of such a reference does not imply that an item is free from defects or restoration nor does a reference to particular defects imply the absence of any others. Other than as set out in clause 5.12, and in the absence of fraud, neither the Seller nor we, nor any of our employees or agents, are responsible for the correctness of any statement as to the authorship, origin, date, age, attribution, genuineness or provenance of any Lot nor for any other errors of description or for any faults or defects in any Lot.

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AT THE SALE 4.1

Video images At some auctions there will be a video screen. Mistakes may occur in its operation, and we cannot be liable to you regarding either the correspondence of the image to the Lot being sold or the quality of the image as a reproduction of the original.

4.9

Bidding Increments Bidding generally opens below the low estimate and advances in the following order although the auctioneer may vary the bidding increments during the course of the auction. The normal bidding increments are: Up to S$100 by S$5 S$100-S$300 by S$10 S$300-S$600 S$320 - S$350 - S$380- S$400 etc S$600-S$1000 by S$50 S$1,000-S$3,000 by S$100 S$3,000-S$6,000 S$3,200 - S$3,500 - S$3,800 - S$4,000 S$6,000-S$20,000 by S$500 S$20,000 and up Auctioneer’s Discretion

Refusal of admission Our sales usually take place on our own premises or premises over which we have control for the sale, and we have the right, exercisable at our complete discretion, to refuse admission to the premises or attendance at an auction.

4.2

4.8

Registration before bidding You must complete and sign a registration form and provide identification before making a bid at auction. Please be aware that we usually require buyers to undergo a credit check. Some lots may be designated, prior to the auction, as “Premium Lots”, which means a deposit may be required before placing a bid on the item for sale. Information will be posted on our website in such an event.

4.3

Bidding as Principal When making a bid (whether such bids are made in person or by way of telephone bids operated by Spink, commission or online or email bids), you will be deemed to be acting as principal and will be accepting personal liability, unless it has been agreed in writing, at the time of registration, that you are acting as agent on behalf of a third party buyer acceptable to us.

4.4

4.10 Bidding by the Spink Group 4.10.1 We reserve the right to bid on Lots on the Seller’s behalf up to the amount of the Reserve (if any), which will never be above the low estimate printed in the auction catalogue. 4.10.2 The Spink Group reserves the right to bid on and purchase Lots as principal.

Commission Bids 4.11 The Auctioneer’s Discretion The auctioneer has the right at his absolute discretion to refuse any bid to advance the bidding in such manner as he may decide to withdraw or divide any Lot, to combine any two or more Lots and, in the case of error or dispute, to put an item up for bidding again.

If you give us instructions to bid on your behalf, by using the form provided in our catalogues or via our website, we shall use reasonable endeavours to do so, provided these instructions are received not later than 24 hours before the auction. If we receive commission bids on a particular Lot for identical amounts, and at auction these bids are the highest bids for the Lot, it will be sold to the person whose bid was received first. Commission bids are undertaken subject to other commitments at the time of the sale, and the conduct of the auction may be such that we are unable to bid as requested. Since this is undertaken as a free service to prospective buyers on the terms stated, we cannot accept liability for failure to make a commission bid. You should therefore always attend personally if you wish to be certain of bidding.

4.5

4.12 Successful Bid Subject to the auctioneer’s discretion, the striking of his hammer marks the acceptance of the highest bid, provided always that such bid is higher than the Reserve (where applicable), and the conclusion of a contract for sale between you and the Seller. 4.13 After Sale Arrangements If you enter into any private sale agreements for any Lot with the Seller within 60 days of the auction, we, as exclusive agents of the Seller reserve the right to charge you the applicable Buyer’s Premium in accordance with these Terms and Conditions, and the seller a commission in accordance with the terms of the seller’s agreement.

On-line Bidding We offer internet services as a convenience to our clients. We will not be responsible for errors or failures to execute bids placed on the internet, including, without limitation, errors or failures caused by (i) a loss of internet connection by either party for whatever reason; (ii) a breakdown or problems with the online bidding software and/or (iii) a breakdown or problems with your internet connection, computer or system. Execution of on-line internet bids is a free service undertaken subject to other commitments at the time of the auction and we do not accept liability for failing to execute an online internet bid or for errors or omissions in connection with this activity.

4.6

Telephone Bids If you make arrangements with us not less than 24 hours before the sale, we shall use reasonable endeavours to contact you to enable you to participate in bidding by telephone, but in no circumstances will we be liable to either the Seller or you as a result of failure to do so.

4.7

4.14 Return of Lot Once your bid has been accepted for a Lot then you are liable to pay for that Lot in accordance with these Terms and Conditions. If there are any problems with a Lot then you must notify us within 7 days of receipt of the Lot, specifying the nature of the problem. We may then request that the Lot is returned to us for inspection. Save as set out in clause 5.12, the cancellation of the sale of any Lot and the refund of the corresponding purchase price is entirely at our sole discretion. We will not normally exercise that discretion if the Lot is not received by us in the same condition that it was in at the auction date. 5

AFTER THE AUCTION 5.1

Buyer’s Premium In addition to the Hammer Price, you must pay us the Buyer’s Premium at a rate of 20% of the final Hammer Price of each Lot.

5.2

Goods and Services Tax and any other value added tax As we remain liable to account for GST on all the Lots, the Buyer shall, subject to Clause 5.3 below, pay any and all GST and any other value added tax chargeable on any payment to Spink.

5.3

GST Refunds In the event a Spink nominated shipper is instructed, then any GST refundable under the Goods and Services Tax Act (Cap 117A) of Singapore will not be payable by the Buyer to Spink.

Currency Converter At some auctions, a currency converter will be operated, based on the one month forward rates of exchange quoted to us by Barclays Bank Plc or any other appropriate rate determined by us, at opening on the date of the auction. Bidding will take place in a currency determined by us, which is usually sterling for auctions held in London. The currency converter is not always reliable, and errors may occur beyond our control either in the accuracy of the Lot number displayed on the converter, or the foreign currency equivalent of Singapore Dollars bids. We shall not be liable to you for any loss suffered as a result of you following the currency converter.

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Payment 5.4.1 You must provide us with your full name and permanent address and, if so requested, details of the bank from which any payments to us will be made. You must pay the full amount due (comprising the Hammer Price, the Buyer’s Premium and any applicable GST) within seven days after the date of the sale. This applies even if you wish to export the Lot and an export licence is (or may be) required 5.4.2 You will not acquire title to the Lot until all amounts due have been paid in full. This includes instances where special arrangements were made for release of Lot prior to full settlement. 5.4.3 Payment should be made in Singapore Dollars by one of the following methods: (i) Direct bank transfer to our account details of which are set out on the invoice. All bank charges shall be met by you. Please ensure that your client number is noted on the transfer. (ii) By cheque or bank draft made payable to Spink (Asia) Pte Limited and sent to Spink at 360 Orchard Road, #06-03A International Building, Singapore 238869. Please note that the processing charges for payments made by cheques or bank drafts drawn on a nonSingapore bank shall be met by you. Please ensure that the remittance slip printed at the bottom of the invoice is enclosed with your payment. (iii) By Visa or Mastercard. A charge of 2% will be applied. Please be informed that all credit card payments will be processed in pound sterling in our London office. We are not responsible for any foreign exchange losses or charges that you may incur in connection with such purchases. 5.4.4 Payments should be made by the registered buyer and not by third parties, unless it has been agreed at the time of registration that you are acting as an agent on behalf of a third party.

5.8

Packing and Handling 5.8.1 We shall use all reasonable endeavours to take care when handling and packing a purchased Lot but remind you that after seven days or from the time of collection, whichever is sooner, the Lot is entirely at your risk. Our postage charges are set out at the back of the catalogue. 5.8.2 It is the responsibility of the Buyer to be aware of any Import Duties that may be incurred upon importation to the final destination. Spink will not accept return of any package in order to avoid these duties. The onus is also on the Buyer to be aware of any Customs import restrictions that prohibit the importation of certain collectibles. Spink will not accept return of the Lot(s) under these circumstances. Spink will not accept responsibility for Lot(s) seized or destroyed by Customs.

5.9

Recommended packers and shippers If required our shipping department may arrange shipment as your agent. Although we may suggest carriers if specifically requested, our suggestions are made on the basis of our general experience of such parties in the past and we are not responsible to any person to whom we have made a recommendation for the acts or omissions of the third parties concerned.

5.5

Invoices Invoices may consist of one or more pages.

5.6

Collection of Purchases 5.6.1 Unless we specifically agree to the contrary, we shall retain items sold until all amounts due to us, or to the Spink Group, have been paid in full. 5.6.2 Lots may be collected from the sale venue the day after the auction and then from our offices at 360 Orchard Road, #06-03A International Building, Singapore 238869 thereafter. In the event where a cheque or bank draft payable to Spink (Asia) Pte Ltd has been presented to us, unless we specifically agree to the contrary, no Lots shall be released before the cheque or bank draft has cleared where such funds have been credited to our bank account. 5.6.3 All uncollected Lots will be shipped from our office at 360 Orchard Road, #06-03A International Building, Singapore 238869. Please be informed that Lots will not be shipped from our London offices. All packing and postage costs shall be borne by the Buyer. 5.6.4 Unless we notify you to the contrary, items retained by us will be covered in accordance with our policy which is available for inspection at our offices from the date of sale for a period of seven days or until the time of collection, whichever is sooner. After seven days or from the time of collection, whichever is the earlier, the Lot will be entirely at your risk. 5.6.5 Our policy will not cover and we are unable to accept responsibility for damage caused by woodworm, changes in atmospheric conditions or acts of terrorism.

5.10 Remedies for non-payment or failure to collect purchases 5.10.1 If you fail to make payment within seven days of your stipulated payment date set out in your invoice, we shall be entitled to exercise one or more of the following rights or remedies: 5.10.1.1 to charge interest at the rate of 2% per month compound interest, calculated on a daily basis, from the date the full amount is due; 5.10.1.2 to set off against any amounts which the Spink Group may owe you in any other transaction the outstanding amount remaining unpaid by you; 5.10.1.3 we may keep hold of all or some of your Lots or other property in the possession of the Spink Group until you have paid all the amounts you owe us or the Spink Group, even if the unpaid amounts do not relate to those Lots or other property. Following fourteen days’ notice to you of the amount outstanding and remaining unpaid, the Spink Group shall have the right to arrange the sale of such Lots or other property. We shall apply the proceeds in discharge of the amount outstanding to us, and pay any balance to you; 5.10.1.4 where several amounts are owed by you to the Spink Group in respect of different transactions, to apply any amount paid to discharge any amount owed in respect of any particular transaction, whether or not you so direct; 5.10.1.5 to reject at any future auction any bids made by you or on your behalf or obtain a deposit from you before accepting any bids. 5.10.2 If you fail to make payment within thirty-five days, we shall in addition be entitled: 5.10.2.1 to cancel the sale of the Lot or any other item sold to you at the same or any other auction; 5.10.2.2 to arrange a resale of the Lot, publicly or privately, and, if this results in a lower price being obtained, claim the balance from you together with all reasonable costs including a 20% seller’s commission, expenses, damages, legal fees, commissions and premiums of whatever kind associated with both sales or otherwise, incurred in connection with your failure to make payment; or 5.10.2.3 take any other appropriate action as we deem fit.

5.7

Notification We are not able to notify successful bidders by telephone. While Invoices are sent out by mail after the auction we do not accept responsibility for notifying you of the result of your bid. You are requested to contact us by telephone or in person as soon as possible after the auction to obtain details of the outcome of your bids to avoid incurring charges for late payment.

5.11 Failure to collect Where purchases are not collected within fourteen days after the sale, whether or not payment has been made, you will be required to pay a storage charge of S$5 per item per day plus any additional handling cost that may apply. You will not be entitled to collect the Lot until all outstanding charges are met, together with payment of all other amounts due to us.

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5.12 Refund in the case of Forgery 5.12.1 A sale will be cancelled, and the amount paid refunded to you if a Lot (other than a miscellaneous item not described in the catalogue) sold by us proves to have been a Forgery. We shall not however be obliged to refund any amounts if either (a) the catalogue description or saleroom notice at the auction date corresponded to the generally accepted opinion of scholars or experts at that time, or fairly indicated that there was a conflict of opinions, or (b) it can be demonstrated that the Lot is a Forgery only by means of either a scientific process not generally accepted for use until after publication of the catalogue or a process which at the date of the auction was unreasonably expensive or impracticable or likely to have caused damage to the Lot. Furthermore, you should note that this refund can be obtained only if the following conditions are met: 5.12.1.1 you must notify us in writing, within seven days of the auction date, that in your view the Lot concerned is a Forgery; 5.12.1.2 you must then return the item to us within fourteen days, in the same condition as at the auction date; and 5.12.1.3 as soon as possible following return of the Lot, you must produce evidence satisfactory to us that the Lot is a Forgery and that you are able to transfer good title to us, free from any third party claims. 5.12.2 In no circumstances shall we be required to pay you any more than the amount paid by you for the Lot concerned and you shall have no claim for interest. 5.12.3 The benefit of this guarantee is not capable of being transferred, and is solely for the benefit of the person to whom the original invoice was made out by us in respect of the Lot when sold and who, since the sale, has remained the owner of the Lot without disposing of any interest in it to any third party. 5.10.4 We shall be entitled to rely on any scientific or other process to establish that the Lot is not a Forgery, whether or not such process was used or in use at the date of the auction. 6

ADDITIONAL PROVISIONS The following provisions of this clause 10 shall apply only if you are acting for the purposes of your business. 9.1

Limitation of Liability Subject to clause 6, we shall not be liable, whether in tort (including for negligence) or breach of statutory duty, contract, misrepresentation or otherwise for any: 9.1.1 loss of profits, loss of business, depletion of goodwill and/or similar losses, loss of anticipated savings, loss of goods, loss of contract, loss of use, loss of corruption of data or information; or 9.1.2 any special, indirect, consequential or pure economic loss, costs, damages, charges or expenses.

9.2

Severability If any part of these Terms and Conditions is found by any court to be invalid, illegal or unenforceable, that part may be discounted and the rest of the conditions shall continue to be valid and enforceable to the fullest extent permitted by law.

9.3

Force majeure We shall have no liability to you if we are prevented from, or delayed in performing, our obligations under these Terms and Conditions or from carrying on our business by acts, events, omissions or accidents beyond our reasonable control, including (without limitation) strikes, lock-outs or other industrial disputes (whether involving our workforce or the workforce of any other party), failure of a utility service or transport network, act of God, war, riot, civil commotion, malicious damage, compliance with any law or governmental order, rule, regulation or direction, accident, breakdown of plant or machinery, fire, flood, storm or default of suppliers or subcontractors.

9.4

Waiver 9.4.1 A waiver of any right under these Terms and Conditions is only effective if it is in writing and it applies only to the circumstances for which it is given. No failure or delay by a party in exercising any right or remedy under these Terms and Conditions or by law shall constitute a waiver of that (or any other) right or remedy, nor preclude or restrict its further exercise. No single or partial exercise of such right or remedy shall preclude or restrict the further exercise of that (or any other) right or remedy. 9.4.2 Unless specifically provided otherwise, rights arising under these Terms and Conditions are cumulative and do not exclude rights provided by law.

9.5

Law and Jurisdiction 9.5.1 These Terms and Conditions and any dispute or claim arising out of or in connection with them or their subject matter, shall be governed by, and construed in accordance with, the law of Singapore. 9.5.2 The parties irrevocably agree that the courts of Singapore shall have non-exclusive jurisdiction to settle any dispute or claim that arises out of, or in connection with, Terms and Conditions or their subject matter.

LIABILITY Nothing in these Terms and Conditions limits or excludes our liability for: 6.1 death or personal injury resulting from negligence; or 6.2 any damage or liability incurred by you as a result of our fraud or fraudulent misrepresentation.

7.2

We shall have the right (on a non-exclusive basis) to photograph, video or otherwise produce an image of the Lot. All rights in such an image will belong to us, and we shall have the right to use it in whatever way we see fit. The copyright in all images, illustrations and written material relating to a Lot is and shall remain at all times our property and we shall have the right to use it in whatever way we see fit. You shall not use or allow anyone else to use such images, illustrations or written material without our prior written consent.

Postage Charges (signed for, insured mail, including packing) 8

NOTICES All notices given under these Terms and Conditions may be served personally, sent by 1st class post, or faxed to the address given to the sender by the other party. Any notice sent by post will be deemed to have been received on the second working day after posting or, if the addressee is overseas, on the fifth working day after posting. Any notice sent by fax or served personally will be deemed to be delivered on the first working day following despatch.

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Value Up to S$5000 Above S$5000

Price S$30 S$50

Please be informed that the above postage charges apply to packages sent overseas. Postage is not chargeable for any packages despatched within Singapore.

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SALE CALENDAR 2013 STAMPS 15/16 August 10 September 21 September 22 September 22 October 23 October 23 October 24 October 13 November 14 November 14 November 11 December

New York London Singapore Singapore London London London London London London London London

144 13040 13030 13038 13045 13028 13041 13046 13043 13048 13049 13044

Hong Kong London London London New York London

13020 13019 13014 13039 317 13015

World Banknotes The Ibrahim Salem Collection of African Banknotes Banknotes of Bermuda - Dr. the Hon. David J. Saul Collection The Collector’s Series Sale World Banknotes

London London London New York London

13018 13037 13047 317 13034

Orders, Decorations, Campaign Medals & Militaria Orders, Decorations, Campaign Medals & Militaria

London London

13002 13003

The Collector’s Series Sale Bonds and Share Certificates of the World

New York London

317 13017

The Collector’s Series Sale

New York

317

An Evening of Exceptional Wines

Singapore

SFW03

COINS 21 August 24 September 24/25 September 1 October 9/10 October 3 December

USA - Stephen Goldsmith WINES BANKNOTES CHINA - Anna Lee Guillaume Willk-Fabia YOUR EUROPE TEAM (LONDON - LUGANO) Chairman’s Office Monica Kruber Charles Blane

2/3 October 4 October 4 October 9/10 October 5 December

MEDALS 25 July 21 November

BONDS AND SHARES 9/10 October 28 November

9/10 October

WINES 20 September

The above sale dates are subject to change

YOUR ASIA TEAM (HONG KONG - SINGAPORE) Vice Chairman Anna Lee Administration Amy Yung Newton Tsang Raymond Tat Gary Tan

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S$50

THE JAPANESE OCCUPATION ISSUES OF SOUTH EAST ASIA

R 22 SEPTEMBER 2013

360 Orchard Road, # 06-03A International Building, Singapore 238869 www.spink.com

SINGAPORE

STAMPS COINS BANKNOTES MEDALS BONDS & SHARES AUTOGRAPHS BOOKS WINES

22 SEPTEMBER 2013

SINGAPORE