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Counterpart, Denoting, Fine Paid, Mortgagee's Indemnity and Not Liable stamps

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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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Law Courts & Land and Deeds: 1876-1881

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These stamps were for the payment of duties, fees and fines in Law Courts or to Registrars of Deeds or District Land Registrars.

Both sets of stamps were authorised by an Act passed in December 1875. Before that, the fiscal stamps first issued in 1867 dealt with everything. The law changed again in 1881 and the use of these special stamps ceased.

The stamps were designed by W.R.Bock and A.E.Cousins and surface printed by the Government Printer in Wellington on paper watermarked NZ and star. Both issues were perforated 12½, nearly 12, and 12 x 11½.

Law Courts

The stamps came into use in January 1876. Initially, they were only used by the Supreme Court and the Court of Appeal while from 1878 they were also used by Magistrates courts.

The plate had 240 impressions in 4 panes of 60.

The issued values were: 1/-, 2/-, 3/-, 5/-, 6/-, 10/-, £1, £3, £5 and £10. There was only one plate with the values being added after the background had been printed.

   


Land and Deeds

The stamps came into use in July 1877. The following values were produced: 1/-, 2/-, 3/-, 4/-, 5/-, 6/-, 8/-, 10/-, 15/-, 20/-, £3, £5, £10.

 



The 1/- value was initially issued in a slightly larger size (21 x 25mm)than the others (which were 18 x 22mm) and perf 12½.

 


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