RECENT ACQUISITIONS
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AM757 Postal History / Customs Duty 1929 (23rd October), incoming cover from England franked with two KGV ½d (SG 418) tied by a London (23 Oct) machine cancellation. The envelope was unsealed and the contents deemed liable to customs duty (the printed company details at upper left presumably suggested the contents contained advertising material). A bilingual ‘CUSTOMS DUTY / INVOERREGTE / ½d’ boxed cachet was struck in black and the ‘½d' altered to ‘1d’ in manuscript. The duty was receipted by the affixing of a lower marginal South Africa postage due 1d black and carmine overprinted ‘S.W.A.’ (SG D43) and tied by a KEETMANSHOOP (16 Nov) double circle datestamp. Although Customs Duty stamps were available from some South African Missions abroad whereby firms sending advertising material to South Africa could prepay the duty, South West Africa did not have specific customs duty stamps and it is not clear if those of South Africa were valid in the territory. Envelope with central vertical fold. Very scarce. £325
AM753 Revenue / Cigarette Tax. 1935 Silver Jubilee 2d black and sepia. Block of four, each overprinted ‘Cigarette / Tax’ or ‘Sigarette / Belasting’ in red. Superb unmounted mint. Scarce. Alnis 12 / Barefoot 9 £130
AM751 Revenue / Entertainment Tax. 1949 UPU issue of South Africa overprinted ‘SWA’. 1½d brown-red horizontal pair, each further overprinted ‘VERMAAKLIKHEIDSBELASTING / ENTERTAINMENT TAX’ and surcharged ‘6d’ in black. Very fine unused without gum. Very scarce. Alnis 20 / Barefoot 25 SOLD
AM752 Revenue / Entertainment Tax. 1949 UPU issue of South Africa over-rinted ‘SWA’. 3d bright blue horizontal lower left corner marginal strip of six showing cylinder and sheet numbers. Each stamp further overprinted ‘VERMAAKLIKHEIDSBELASTING / ENTERTAINMENT TAX’ and surcharged ‘1d’ in silver. One lightly creased and some perf splitting, otherwise very fine mint with four unmounted. Very scarce. Alnis unlisted / Barefoot 21 £375
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