Christmas Treat 2013: Fiscal Heaven 2

The cancellation for The Sabah Steamship Co. Ld / Incorporated at Sandakan / B.N.Borneo. This was founded by Harry Pfort, a former Blue Funnel ship captain. See Europe and the Maritime World: A Twentieth Century History page 66.

This could be the cancellation for The Residency of Kudat or of Sillam. I fancy the latter as it is in red.

I have shown the lower part before. Recently acquired the cancellation on the 1892 1c overprint and this cancellation is probably more uncommon on the lower values.

Lastly, season's greetings and best of luck philatelically for the coming year. Proud's book is the reference text for postal history of our territories.