£140
North Borneo; 1901-05 "BRITISH PROTECTORATE" 10c brown and slate-blue (perf.14½ x 15) fine used with VICTORIA/HONG KONG cancels.
The scarcer colour, with a non-SG-listed perforation, and interesting postmark.
Standard perf. and pmk. of this is SG 134e cat.£225. (This is likely to listed by Gibbons in due course as SG 134ea.)
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