Sarawak Revenue Stamps

Sarawak issued revenue stamps from 1875 to 1942 when it was an independent kingdom as well as when it was under Japanese occupation.

In 1874, Sarawak published its first newspaper – the Sarawak Gazette.   According to the Postal Convention between Sarawak and Straits Settlements in 1874, the postage for newspaper was fixed at two cents. Sarawak’s only stamp cost three cents, and so the Sarawak government overprinting existing three cents stamp with the words “TWO CENTS”. This became the first provisional issue of Sarawak.

The country's first revenue stamps were issued in 1875¹ . A 3c black inscribed Sarawak Receipt Stamp portraying Sir Charles Brooke was issued, and ten years later in 1885² this was reprinted in red.

1. 1875 3c Receipt Stamp

2. 1885 3c Receipt Stamp

Around 1887, various postage stamps were overprinted with a large 'R'³ to specify fiscal use only. Some were also additionally overprinted ‘REVENUE ONLY’⁴.

3. overprint 'R'

4. overprint 'R' & 'REVENUE ONLY"

However, between 1888 and 1946, several dual-purpose stamps were issued for both postage and revenue.  Those stamps were printed with “POSTAGE” and “REVENUE”.^4b

 4b. various dual-purpose stamps with "POSTAGE" and "REVENUE" printed on stamps

All overprinted issues were withdrawn on 30 June 1900, the day before a new vertical design⁵ was issued, again portraying Sir Charles Brooke. These remained in use until the Rajah's death, and in 1918⁶ this set was reissued with the portrait of the new monarch, his son Sir Charles Vyner Brooke. Some of these were also overprinted with provisional surcharges in 1934⁷. The 1900 and 1918 sets also exist overprinted ‘CUSTOMS’⁸ and 'TELEGRAPHS’⁹ diagonally.

5. 1900 Charles J. Brooke

6. 1918 Charles Vyner Brooke

8. overprint 'CUSTOMS'

9. overprint 'TELEGRAPHS'

Japanese forces overran Sarawak in February 1942. Initially, revenues from the 1918 issues were handstamped in Japanese⁹, but these were quickly replaced with postage stamps overprinted in various Japanese characters¹⁰. These were used until Sarawak was liberated by Australian forces in 1945.

 10. Postage stamps overprinted in various Japanese characters

After the war, postage stamps were used for fiscal purposes. Sarawak joined the Federation of Malaya and North Borneo to form Malaysia in 1963. Since then Malaysian revenue stamps have been used in Sarawak.