were made around 1990. Overprints Various stamp duty issues were overprinted for other purposes between the early 20th century and 1978. The first of these were for bills of exchange. Many stamps exist overprinted or handstamped B OF E or BILL OF EXCHANGE in a variety of formats. These continued to be used until they were withdrawn in 1978. Around 1945, King George V stamp duty issues from the 1920s were overprinted CONTRACT NOTE. These are very rare as limited stocks were available for overprinting. Later various King George VI postage or stamp duty stamps were similarly overprinted. Similar overprints were issued on Queen Elizabeth II revenues in 1956, and these remained in use until the 1970s. Various provisional surcharges were also issued. Between 1946 and 1948, four postage or stamp duty stamps were also issued overprinted RECEIPT STAMP, or additionally surcharged. Japanese occupation On 25 December 1941, British forces in Hong Kong surrendered to Japan following several days of fierce fighting. From 1942, Japanese revenue stamps were used in Hong Kong, and these can only be identified by their cancellations. In 1943 and 1944, Japanese postage or revenue stamps were overprinted for Hong Kong. New designs were also issued printed locally, showing either the HSBC building (then the government headquarters) or Mount Fuji. Collecting Hong Kong revenues are popular with collectors from Hong Kong or China. On 6 October 2013 a 1903 1c stamp sold on eBay for $7887. This stamp is very rare as only two recently discovered copies are known, and it was previously thought that this was never issued. It is therefore one of the greatest rarities of British Empire revenue philately. See also Postage stamps and postal history of Hong Kong Revenue stamps of China Revenue stamps of Weihaiwei References Citations Sources Monography: Hong Kong Fiscal Seals & Adhesives by Philippe Orsetti (http://www.hongkongstudycircle.com/papers.html) External links I.B RedGuy Tax Stamps Collection Philately of Hong Kong Economy of Hong Kong Hong Kong