New Zealand fiscal and postage stamps were overprinted for various revenue purposes. Some are given below. Counterpart Counterpart stamps were attached to duplicate (i.e. counterpart) documents provided that the full stamp duty had been paid on the original. The counterpart fee was 2s 6d. The first issue was in 1870 and the design was Die I of the 1867 Revenue issue. The stamp on the left is Die II and was issued in 1880. In 1887, stamps were issued in the design of the revenue stamps of 1880, but with the word Counterpart in rather small letters above the value as in the example on the below. In 1916 the fee was increased to 3s 0d and ordinary revenue stamps were overprinted diagonally in black although special printings were made as the colour was always yellow. It exists both perf 14 and perf 14½x14. In 1927, the George V 3s 0d Admiral stamp was printed on Cowan paper, perf 14, in orange yellow and overprin...
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