EARLY REVENUE
OVERPRINTS

Perhaps the first overprints appeared on the Draft Stamps issued in March 1855. However I am only aware of two such overprints.

Overprints also began to appear on the large format Foreign Bill stamps released in 1855, but again these are not common.

In 1860 the Draft Stamps were replaced by those inscribed "Inland Revenue". The practice of overprinting seemed to be becoming fairly common as I'm aware of some 30 different overprints on these issues.