Lot 407 Bornéo

Sandakan, British North Borneo to Kowloon, Hong Kong A Pair of UPU Postal Cards: One Underpaid, One Correct Postage (1) Underpaid Cover – 26 Aug 1892, B.N.Borneo 1 c. on 8c UPU card – Taxed on Arrival UPU-format postcard of British North Borneo, “1 CENT” overprint on 8c, sent from Sandakan to Kowloon, Hong Kong. The card is clearly cancelled by a SANDAKAN postmark (26 AU 1892). As the card was underpaid for international UPU use, it received a bold black “T” (taxe) due marking. Upon arrival in Hong Kong, a blue manuscript “2” was added, indicating 2 cents postage due from the recipient. This was in accordance with UPU’s “double deficiency” rule, where the shortfall (1c) was doubled (1c x 2 = 2c) for collection as postage due. (2) Correct Postage – 20 April 1894, British North Borneo 3c Government Postcard Government-issued 3 cents postal stationery card of British North Borneo, sent from Sandakan (cancelled by a fine red SANDAKAN / 20 APR 94 c.d.s.) to A. Dericking, Esq., Kowloon Custom House, Hong Kong. The reverse also bears a Hong Kong transit c.d.s. (28 AP 94). From 1893 onwards, the international postcard rate was increased to 3c, making this card correctly paid for UPU transmission—no tax or postage due was imposed. A desirable pair of incoming mails from the rare origin of Sandakan, British North Borneo—demonstrating the use of provisional stationery, UPU deficiency taxation, and the processing of colonial Hong Kong incoming mail. 山打根（英屬北婆羅洲）寄香港九龍郵政明信片一對：一張欠資、另一張足資 (1) 1892年8月26日：英屬北婆羅洲「1分」加蓋於8分 UPU 明信片—抵港補資 英屬北婆羅洲通用萬國郵聯（UPU）格式明信片，原面值8分，經加蓋「1 CENT」改值後自山打根（Sandakan）寄往香港九龍。正面蓋有清晰SANDAKAN / 26 AU 1892 起運日戳。由於郵資未足國際UPU標準，抵港後被加蓋黑色**「T」**（欠資）戳記，並以藍色手寫「2」標註——表示需向收件人補繳2分港幣，根據UPU「雙倍欠資規則」計算（即欠1分 × 2 = 2分）。 (2) 1894年4月20日：英屬北婆羅洲政府三分郵資明信片——足額投寄 1894年4月20日，英屬北婆羅洲政府發行的3分郵資片，自山打根寄至香港九龍海關 Dericking 先生，正面蓋有紅色**「SANDAKAN / 20 APR 94」圓形日戳，另加香港中轉戳「HONG KONG / 28 AP 94」**。自1893年起，UPU國際明信片郵資調升至3分，本片屬足資寄遞，未有被徵收補資。 山打根出發的郵政明信片珍罕成對，展現臨時改值郵資片、UPU國際郵資不足徵稅，以及香港殖民地時期香港郵政處理來自北婆羅洲郵件之實例。