The 1940 POSTAGE DUE Issue

emerald green



deep blue

sage green

bright purple


turquoise green


This series of Postage Due stamps was first issued at Tulagi on 1st September 1940. They were rather simple stamps and in fact there was not much use for them in the Protectorate. A couple of item are known which suggest real commercial use of one or more of these stamps. One kind of these items are information papers of the Post Office to the addressee that he shall fetch a postal item at the Post Office and pay the postage due - "Memorandum from Post Office". A couple of covers exist (until far into the 1960s) with "provoked" use of the Postage Due stamps.

(Source: Gisburn)

SPECIMEN stamps of this issue (images thanks to "Tikopia" collection)




12 July 1950
[50JY12] - "Tikopia" coll.

8 December 1954
[54DE08] - "Tikopia" coll.

Letter from Hall/Saale, Germany to Elizabeth, New Jersey - redirected to Auki. Taxed 3d at Auki and cancelled on 12 JUL 50 with Vernon type 12a AUKI. ("Tikopia" colection)


Letter to Rev. Woodfield(?) at Roviana(?) The stamp and the tax stamps are cancelled with Vernon type 12a GIZO. A Munda tax stamp applied besides the stamp. The way the cover travelled is not clear to me as Roviana is not far from Gizo. Maybe the Munda tax stamp was used at Gizo. ("Tikopia" colection)



6 November 1957
[57NO06] - "Tikopia" coll.

18 September 1958

16 February 1962
[62FE16] - "Aore" coll..

Honiara-Yandina cover franked 1½d and cancelled Vernon Type 12 to Yandina. Tax cancel with m/s 2 added. The tax stamp applied in Yandina is cancelled with Type 12 on 13 November 1957. ( I think "LPPL" means Levers Pacific Plantation Limited) ("Tikopia" colection)


Business window cover from Sydney (18SEP58 ppostage paid cancel) to the Solomons. The TAX handstamp has "centimes" as currency and a m/s 30. I don't know where this TAX handstamp was applied. The 4d and 6d BSI tax stamps are cancelled but not readable on the image. (Seen at an internet auction 2008)


Port Vila (New Hebrides) - Honiara cover franked 10 centimes d'or (French language stamp) and cancelled on 16 February 1962 with the French Port-Vila canceller. The triangular Tax handstamp was applied in Port Vila and a manuscript 0,10 added. The 3d and 1d postage due stamps are cancelled at Honiara on 22 February 1962. ("Aore" collection)