1933 Arms Postal Fiscal Officials

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		Cat.	Mint Unhinged	Mint Hinged	Fine Used
5/-	Horizontal Overprint (from 1938 on)	46a	$36.00	$19.80	$10.80
	(i) Vertical Overprint	46a1	$1,080.00	$675.00	$675.00

The five shilling fiscal stamp was vertically overprinted 'Official' for government department use. All official stamps were postally used.

From December 1938, the stamp was overprinted horizontally.

Bibliography

The Postage Stamps of New Zealand Volume II

Edited by R. J. G. Collins FRPSNZ and C. W. Watts FRPSNZ

Published 1950 by The Royal Philatelic Society of New Zealand Incorporated

Pages 183, 185

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