Very nice marking of the type 2 BNB Telegraph Office Sandakan.
Marking compatible with the obscure company R Lorentzen & co.
Update: They were shipping agents based at Sandakan for the North German LLoyd steamship company.
Harrison & Crosfield type1, type 5, type 3 and type 3 respectively. The H&C building in Sandakan is in my eyes an iconic landmark in front of what used to be the only roundabout in Sandakan. The business is now sadly greatly diminished and lives in a small part of the building.
Should be more postal than fiscal. I can not find any reference yet.