Saturday, 8 December 2012
Christmas Treat 2. Kudat BNBC
According to Proud, this cancellation is only seen on high values off cover and probably indicates fiscal use. It was later superseded by a double ring Kudat BNB cancel which you can see here. The two Sandakan BNBCs are relatively more easy to find on both high values and in particular the 3c stamps of the 1900s. On low values, it probably represented some form of levy applied at the Sandakan offices. You can see my Sandakan BNBCs by clicking here, here, here, and here.
I have still to find my Jesselton BNBC cancelled stamp and conceivably this could be a more uncommon cancellation. This latter marking is not even mentioned in Ted Proud's book.