COMMERCIAL OVERPRINTS
AND UNDERPRINTS

1) General Introduction

The first overprints were applied to early revenue stamps.

Later, firms began overprinting their stocks of postage stamps in an attempt to protect them against petty theft.

Following objections from the post office, firms began to underprint their postage stamps instead.

Postage stamps also saw revenue use on reciepts and were often overprinted for that purpose.

2) SPECIFIC APPLICATIONS

Although they are not common, a range of overprints can be found on the early Draft and Inland Revenue stamps

Far more common are overprints on the later Contract Note and Foreign Bill issues.