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postage due

1926 1926 due issue ovpted unwmk p. 12.5

-	10c		ovpt, wild boar
-	12c		ovpt, great black cockatoo
-	16c		ovpt, hornbill

1939, Jan 1 1939 due issue Two hands & flag (no perf info) (5 stamps)

-	2c	dkbrn	Two hands & flag
-	4c	car	Two hands & flag
-	6c	rosevio	Two hands & flag
-	8c	grn	Two hands & flag
-	10c	bl	Two hands & flag

semipostal

1916, May 1 1916 semi carmine issue ovpted (13 stamps)

-	1c	yelbrn & blk	ovpt, tapir, w. unwmk, p. 14
-	2c	grn & blk	ovpt, travellers tree, w. unwmk, p. 14
-	3c	red & blk	ovpt, Jesselton station, w. unwmk, p. 14
-	4c		ovpt, assembly, w. unwmk, p. 14
-	5c		ovpt, Asian elephant, w. unwmk, p. 14
-	6c		ovpt, rhinoceros, w. unwmk, p. 14
-	8c		ovpt, plowing, w. unwmk, p. 14
-	10c		ovpt, wild boar, w. unwmk, p. 14
-	12c		ovpt, great black cockatoo, w. unwmk, p. 14
-	16c	redbrn & blk	ovpt, hornbill, w. unwmk, p. 14
-	20c		ovpt
-	24c		ovpt, cassowary, w. unwmk, p. 14
-	25c		ovpt, arms of North Borneo, p. 14

1916, May 1 1916 semi vermilion issue ovpted (12 stamps)

-	1c	yelbrn & blk	ovpt, tapir, w. unwmk, p. 14
-	2c	grn & blk	ovpt, travellers tree, w. unwmk, p. 14
-	3c	red & blk	ovpt, Jesselton station, w. unwmk, p. 14
-	5c		ovpt, Asian elephant, w. unwmk, p. 14
-	6c		ovpt, rhinoceros, w. unwmk, p. 14
-	8c		ovpt, plowing, w. unwmk, p. 14
-	10c		ovpt, wild boar, w. unwmk, p. 14
-	12c		ovpt, great black cockatoo, w. unwmk, p. 14
-	16c	redbrn & blk	ovpt, hornbill, w. unwmk, p. 14
-	20c		ovpt
-	24c		ovpt, cassowary, w. unwmk, p. 14
-	25c		ovpt, arms of North Borneo, p. 14

1918 1918 Red Cross a issue ovpted unwmk (13 stamps)

-	1c+2c on 1c	yelbrn & blk	tapir
-	2c+2c on 2c	grn & blk	travellers tree
-	2c+2c on 2c	grn & blk	travellers tree
-	3c+2c on 3c	red & blk	Jesselton station
-	4c+2c on 4c		assembly
-	5c+2c on 5c		Asian elephant
-	6c+2c on 6c		rhinoceros
-	6c+2c on 6c		rhinoceros
-	8c+2c on 8c		plowing
-	10c+2c on 10c		wild boar
-	12c+2c on 12c		great black cockatoo
-	16c+2c on 16c	redbrn & blk	hornbill
-	24c+2c on 24c		cassowary	—	—

1918 1918 Red Cross b issue ovpted

-	1c+4c on 1c	yelbrn & blk	tapir
-	2c+4c on 2c	grn & blk	travellers tree
-	3c+4c on 3c	red & blk	Jesselton station
-	4c+4c on 4c		assembly

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