The bi-lingual stamps were overprinted in red with the new inscriptions in English, (“Cigarette Tax”), and Africaans, (“Sigarette Belasting”), alternating both horizontally and vertically throughout the sheet – much as the pattern of the South Africa Jubilees.

Many years ago, it was noted that Barefoot listed these labels at a modest value – the same value for both denominations. However, recent offerings suggest that the 2d value is much more readily available, often in unmounted blocks of four. Given the label’s purpose, it is difficult to imagine how mint examples, let alone blocks of four, should legitimately exist outside the relevant government department. But, perhaps a few sheets were discovered in a tobacco company’s safe.

One source indicates that the overprint can be found in both normal and bold typefaces. The differences shown here, however, might be attributable to variations in the level of inking, which seem to have been considerable.

Just recently, a whole sheet, but for a torn margin, was offered at auction.

The Handbook indicates a printing format of 10 rows by 6 columns, though my copy has “x 2” added in pencil - being the number of panes per sheet. The above pane appears guillotined, (albeit beyond the next pane’s extension holes). However, some available blocks, (like the one below), show the full gutter, (including the vertical perforations of the adjacent pane), suggesting that the overprinting was applied to the double pane sheet. Thus, the question arises: were some of the duty labels distributed as single panes and some as double panes. Does anyone know?

AJA August 2005