Stamp | | Overprint | | Perfin
| KGVI 2d | | “Received for General Electric Co Ltd” | | GE/C
| QEII 2d Wilding | | “Corporation of Sheffield” | | CS |
Unfortunately the exact perfin dies were not recorded. Both items
were as would be expected fiscally used. In 1990 Tony Llewellyn-
Edwards wrote an article for the British Commercial Overprint Study
Circle and there he also recorded and illustrated the Corporation of
Sheffield item listed by Arthur Smith.
Michael Behm recorded two more commercial overprints with perfins
in the COSGB Bulletin of July 2005 and these are illustrated below. The first is a Stockport Corporation overprint with a CB/S
perfin (County Borough of Stockport). He suggests that one
department of the Stockport Corporation perforated its commercial
overprints to prevent them from being used by other departments. The
second is a copy of a 2d King George VI light orange with General
Electric Co Ltd overprint with a GE/C perfin. This may well be the
same stamp as recorded by Arthur Smith.
Lastly our own New Illustrated copy records a further two examples.
The first is perfin H0450.01M HBB/&S which was used by Hy B
Barnett & So, Birmingham Stockbrokers. A copy of a King Edward
VII 1d has been reported with “H.B.B./&/S.” overprint in black. The
second example is S2120.01a SD/&Co on a King George VI 2d Dark
Orange with the overprint “Surridge/Dawson/& Co.Ltd.”
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