Federation of Malaya 1957 Revenue Stamps

 

Federation of Malaya

From 1946 to 1948, the eleven Malay states formed a single British crown colony known as the Malayan Union.  Due to opposition from Malay nationalists, the Union was disbanded and replaced by the Federation of Malaya, which restored the symbolic positions of the rulers of the Malay states.

Within the Federation, while the Malay states were protectorates of the United Kingdom, Penang and Malacca remained British colonial territories. Like the Malayan Union before it, the Federation did not include Singapore. 

The Federation of Malaya Agreement was signed on 21 January 1948 at King House by the Malay rulers, and by Sir Edward Gent as the representative of the British government. The Agreement superseded the Agreement creating the Malayan Union, and prepared for the establishment of the Federation of Malaya on 1 February 1948. 

The Federation became independent from British colonial rule and became an independent member of the Commonwealth of Nations on 31 August 1957.    

In 1963, the Federation was reconstituted as "Malaysia" when it federated with the British territories of Singapore, Sarawak, and North Borneo.  Singapore separated from Malaysia to become an independent republic on 9 August 1965.

Malayan Postal Union : Revenue Stamps

In 1896, the Federated Malay States were formed.  The first stamps of the Federated Malay States began in 1900, when the stamps of Negri-Sembilan and Perak were overprinted "Federated Malay States".

In 1901, a series of stamps of 12 denominations was issued, showing a jumping tiger or an elephants. Stamps of the same designs continued were issued until 1934 in a large number of varieties.

The stamps of the Federated Malay States ceased in 1935 and were replaced by stamps of the individual states. 

Prior to 1905, each states of the FMS had their own separate postal and telegraph laws. 

On the 1^st January 1905, FMS states enacted revised and unified postal and telegraph laws.  Each states postal departments were merged into a single Federal department. 

In 1907, Malayan Postage Union ( MPU ) was established embracing the FMS, SS and Johore.    Kedah, Kelantan and Terengganu join MPU in 1909 after transferred from Siamese to British protection in 1909. 

In 1915, the FMS joined the Universal Postal Union ( UPU ), at the same time adhering to the International Insured Letter Agreement.

Only postage due stamps were issued with the inscription "Malayan postal union". Similar postage due stamps were used in Malaysia until 1966 and in Singapore until 1968 .

 

 

Federated Malay States - Revenue Stamps

 Federated Malay States

 

On 20 January 1874, Sir Andrew Clarke, governor of the Straits Settlements, concluded with the Sultan of Perak the treaty of Pangkor whereby the Sultan agreed to "receive and provide a suitable residence for a British Officer to be called Resident, who shall be accredited to his court, and whose advice must be asked and acted upon on all questions other than those touching Malay Religion and Customs". The residency system was extended the same year to the states of Selangor and Negri Sembilan, and in 1888 to Pahang.

To promote greater administrative efficiency, these four states ( Perak, Selangor, Negri Sembilan and Pahang ) were brought together in 1895-1896 to form the Federated Malay States. This structure was highly centralized, real power resting in the hands of the agents of the British Government, at first called the Resident-General, and later the Chief Secretary.

The British established the Federal Council in 1898 to administer the Federation. It was headed by the High Commissioner (The Governor of the Straits Settlement), assisted by the Resident-General, the Sultans, the four state Residents and four nominated unofficial members. This structure remained until the Japanese invaded Malaya on 8 December 1941.

 

  

NON-POSTAL STAMPS

 

 Revenue Stamps

There were no general duty revenue stamps in the FMS.  Dual purpose postage & revenue stamps were used for fiscal purposes. 

Issued in 1900, 1906, 1918, 1922

Issued in 1901, 1904

However, there are 2 high value denomination $100 & $250 were intended only for revenue.  

1922

Entertainments Duty issue overprinted REVENUE in black or surcharged REVENUE 6 diagonally in red.

In the 1910s, Impressed Duty Stamps were used in the FMS, but no examples of the issued stamps have been recorded.

  

Judicial Stamps

First judicial stamps were overprinted of Negeri Sembilan 1900’s with “FEDERATED MALAY STATES”, then further overprinted for judicial use, possibly in Negeri Sembilan only.

Then, the FMS stamps were overprinted for judicial use. 

Judicial. (with stop) in mixed case, 14½ x 3 mm, in red & black

JUDICIAL in bold sans-serif capitals, 16 x 3 mm (5c to 50c) or 24½ x 3 mm ($1 to $25), 

overprinted by De La Rue in London (1901)

Permanent issues were printed in 1903, The first printings were printed on Crown CC watermarked paper.  In due course this was replaced with Multiple Crown CA paper, and subsquently Multiple Script CA.

 

  

Labels

 1916

 

 

Railway Newspaper Stamps

C L Harte-Lovelace first recorded these stamps in the February 1919 edition of the Bulletin of the Fiscal Philatelic Society.  He lists only five values (1c, 2c, 4c, 7c, 10c) and states that the issue date was 1st January 1918.

1918-33.  Typeset values printed on a range of coloured papers, 37 x 23 mm.   

No watermark.  Rough perf 12.  Unique security number printed on each stamp.

1930s.  New typeset design in wider horizontal format, inscribed F.M.S.R. at each side.

In 1948 the FMS Railway was renamed the Malayan Railway Administration, which in turn became Keretapi Tanah Melayu on Malaysia's independence in 1962.   

 

Entertainment Duty Stamps

1920s.  Various designs, all measuring 16½ x 20 mm, inscribed ENTERTAINMENTS DUTY PAID.  

Perf 15 x 14.  No watermark.  Printed the FMS Survey Department.

Revenue Stamp

Stamp duties are imposed on instruments and not transactions. An instrument is defined as any written document and in general,- stamp duty is levied on legal, commercial and financial instruments. The person liable to pay stamp duty is set out in the Third Schedule of Stamp Act 1949.   

Instruments liable to stamp duty are those listed in the First Schedule of the Stamp Act 1949.

The Assessment and Collection of Stamp Duties is sanctioned by statutory law now described as the Stamp Act 1949.


MODE OF STAMPING
The payment of duty on an instrument may be denoted by:
● Impressed Stamps through the use of Digital Franking Machine
● Stamp certificate 
● Revenue Stamps

Cancellation of the revenue stamps can be done at Stamp Branch Offices, Revenue Service Centres and District Offices. Under Schedule 2 of the Stamp Act 1949, specific persons are conferred the power to cancel revenue stamps.

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.

Sungei Ujong - Revenue Stamps

The Minangkabau from Sumatra settled in Negeri Sembilan in the 1400s under the protection of the Malacca Sultanate, and later under the protection of its successor, the Sultanate of Johor.

As Johor weakened in the 18th century, attacks by the Bugis forced the Minangkabau to seek protection from their homeland. The Minangkabau ruler, Sultan Abdul Jalil, obliged by sending his near relative, Raja Melewar. When Raja Melewar arrived, he found that another royal, Raja Khatib had already established himself as ruler. Raja Melewar declared war against Raja Khatib and became the ruler of Negeri Sembilan.  The Sultan of Johor confirmed Raja Melewar position by granting the title Yamtuan Seri Menanti in 1773. 

After Raja Melewar's death, a series of disputes arose over the succession. For a considerable period, the local nobles applied to the Minangkabau ruler in Sumatra for a ruler. However, competing interests supported different candidates, often resulting in instability and civil war.

In 1873, the British intervened militarily in a civil war in Sungei Ujong to preserve British economic interests, and placed the country under the control of a British Resident. Jelebu followed in 1886, and the remaining states in 1895.

In 1897, when the Federated Malay States (FMS) was established, Sungei Ujong and Jelebu were reunited to the confederation of small states and the whole, under the old name of the Negeri Sembilan, was placed under a single Resident and became a member of the FMS.

The number of states within Negeri Sembilan has fluctuated over the years.  Currently, the federation consists of 6 states ( Seremban (previously Sg Ujong), Jelebu, Jelai (now Kuala Pilah), Ulu Pahang ( now Jempol ), Johol ( now Tampin ), and Rembau. The former state of Naning was annexed to Malacca, Klang to Selangor, and Segamat to Johor.

Revenue Stamps

1874

1882

Judicial Stamps