1933 Arms Postal Fiscal Officials

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1933 Arms Postal Fiscal Officials
Cat. Mint Unhinged Mint Hinged Fine Used
5/- Horizontal Overprint (from 1938 on) 46a $36.00
(i) Vertical Overprint 46a1 $1,080.00 $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.

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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