A

A. (overprint): South Australia, officials (1868-74) [Architect].
A.B. (overprint on stamps of Russia): Far Eastern Republic (1923).
ABASI (currency): Afghanistan.
A BETALE-PORTOMAERKE: Norway, postage dues.
ABLOSUNG: Prussian local officials.
ABNA ПOYRA: (overprint): Russia, airmails.
ABNO ПOЧTOBЯ: Russia, airmails.
A.C.C.P.: Azerbaijan.
A CERTO (overprint): Peru- Ancachs (1884).
ACO Hbi ATPAD: White Russia.
ACORES: Azores.
ADMIRALTY OFFICIAL: Great Britain, officials.
A.E.F.: French Equatorial Africa.
AEПTA: Epirus.
AFFRANCHI AINSI-FATUE FIGURINE (overprint): Madagascar or Diego Suarez used during stamp shortage (speculative) [Postage Paid Thus Low Values Scarce].
AFFRANCHts (overprint precancel in France, Morocco, Andorra, Monaco): officials for government mail.
AFGHAN: Afghanistan.
AFGHANES: Afghanistan.
AFRICA CORREIOS: Portuguese Africa.
AFRICA OCCIDENTAL ESPANOLA: Spanish West Africa.
AFRICA ORIENTALE ITALIANA: Italian East Africa.
AFRIQUE EQUATORIALE FRANCAISE (overprint on stamps of Gabon): French Equaitorial Africa.
AFRIQUE EQUATORIALE FRANCAISE (overprint on stamps of Middle Congo): French Equatorial Africa.
AFRIQUE EQUATORIALE FRANCAISE (overprint with bars): French Equatorial Africa.
AFRIOUE EQUATORIALE GABON: Gabon.
AFRIQUE FRANCAISE COMBATTANTE: French Equatorial Africa, semipostals.
AFRIQUE OCCIDENTALE FRANCAISE: French West Africa.
AIRPORT INTERNATIONAL DE KANDAHAR: Afghanistan.
A.G. (overprint): South Australia, officials (1868-74) [Attorney General].
A.H. PD. (overprint on stamps of Azores): Angra, Horta, Ponta Delgada (1906).
AIDEZ LES TUBERCULEUX (surtax overprint): Tunisia, semipostals.
AITUTAKI (overprint on stamps of Cook Islands): Aitutaki.
AITUTAKI (overprint on stamps of New Zealand): Aitutaki.
AJANLAS (overprint): Hungary, registration stamps (1946).
Ajl.1, Ajl.2 (overprint): Hungary, registration stamps (1946).
ALAOUITES (overprint on stamps of France): Alaouites.
ALAOUITES (overprint on stamps of Syria): Alaouites.
ALBANIA (overprint on stamps of Italy): Italy- Offices in Turkey- Albania (1902-7).
ALBANIE CENTRALE: Central Albania (1915).
ALCANCE Y.U.H.: Uruguay, late fee stamps.
ALEXANDRIE: France- Offices in Egypt- Alexandria.
ALFABETIZACION (overprint): Ecuador, adult education propoganda.
ALLEMAGNE DUITSCHLAND (overprint): Germany- Belgian occupation (1919-21).
ALLIED MILITARY POSTAGE: Germany- Allied military government (1945-6).
A.M. (overprint): Greece [Axia Metalliki (value in coin)].
AMBULANTE LAQUINTINIE (overprint): Camerouns, semipostal.
A.M.G.-F.T.T. (overprint on stamps of Italy): Trieste (1947-54).
A.M.G.-V.G. (overprint): Italy- Allied occupation of Venezia Giulia (1945-7).
A M POST: Germany- Allied military government (1945-6).
AMSTERDAO (overprint): Portugal, private overprint to send Olympic athletes to Amsterdam.
AMTLICH ERPFFNET BURCH DIE K.W. POSTDIRECTION: German States-Wurttemberg , return letter stamps.
AMTLICHER VERKEHR: German States-Wurttemberg , officials.
AMЧPCKAЯ OБЛACTAHЯ: Far Eastern Republic.
ANDORRA (overprint on stamps of Spain): Andorra- Spanish sector.
ANDORRE (overprint on stamps of France): Andorra- French sector.
ANHAPA DINERA (currency): Yugoslavia, Croatia, Serbia, Slovenia.
ANNA (currency): British East Africa, India, Indian States, Mesopotamia, Zanzibar, Pakistan.
ANNA (currency surcharged on French stamps): France- Offices in Zanzibar.
ANNA (currency surcharged on stamps of Great Britain): Muscat & Oman.
ANTIOQIUIA: Colombia- Antioquia (1868-1904).
A.O. (overprint): South Australia, officials (1868-74) [Audit Office].
A.O. (overprint on stamps of Congo): German East Africa- Belgian occupation (1918)[Afrique Orientale (East Africa)].
A.O.F. (overprint on stamps of France): Afrique Occidentale Francaise (French West Africa).
A.O.I. (overprint on stamps of Italy): Italian East Africa, postage dues (1941).
A PAYER: Luxembourg [to be paid].
A PAYER TE BETALEN: Belgium.
A PAYER TE BETALEN: Belgium, Belgian Congo, postage dues.
A PERCEVOIR: Belgium, France, French Colonies [To Collect].
APURIMAC: Peru- Apurimac- Chilean occupation (1885).
A.R.: Colombia, Panama, Chile [Aviso de Recepcion (Advice of Receipt)].
ARCHIPEL DES COMORES: Comoro Islands.
A RECEBER: Portugal, Portuguese Colonies, postage dues [To Be Received].
AREQUIPA: Peru- Arequipa- Chilean occupation (1881).
ARMENWET (overprint): Netherlands and colonies, officials [Poor Regulations].
ARMY OFFICIAL (overprint): Great Britain, officials (1896-1904).
ARMY OFFICIAL (overprint): Sudan, officials (1905).
ARTS FESTIVAL ST. KITTS (overprint): St. Kitts- Nevis (1964).
ARVIZKAROSULTAKNAK KULON (overprint): Hungary (1913) [For the Flood Sufferers, Extra].
ASCENSION (overprint on stamps of St. Helena): Ascension
ASEGURADO: Spanish speaking countries [insured].
ASISTENTA SOCIALA: Romania, postal tax stamps.
ASSICURATO: Italian speaking countries [insured].
ASSISTENCIA- D. L. no. 72 (overprint): Timor, social welfare.
ASSISTENCIA NACIONAL AOS TUBURCULOSES- PORTE FRANCO: Portugal, franchise stamps
ASSISTENCIA PUBLICA: Portuguese India and Mozambique, postal tax stamps [Public Assistance].
ASUNCION (underprint): Paraguay, officials for 350^th anniversary of the capital (1886).
A&T (overprint on French Colonies): Annam and Tonkin.
AT BETALE: Norway, postage dues [To Pay].
ATT(S) (currency surcharges on stamps of Siam): Thailand (1893-1908).
AUNUS (overprint on stamps of Finland): Russia- Finnish occupation (1919).
AUR (currency): Iceland.
AUSTRALIAN ANTARCTIC TERRITORY: Australia- Australian Antarctic Territory.
AUTOPAKETTI: Finland, parcel post stamps.
AVION MESSRE TAFARI: Ethiopia, air mails.
AVIONSKA POSTA: Yugoslavia, air mails.
AVISO DE RECEPACION: El Salvador, acknowledgement of receipt stamps.
AVISPORTO MAERKE: Denmark, newspaper stamps
AVISPORTO MAERKA: Denmark, newspaper stamps.
AVIS DE RECEPCION: El Salvador, acknowledgement of receipt stamps.
AVO(S): Macao or Timor.
AYACUCHO: Peru- Ayacucho- Chilean occupation (1881).
AYTONOMOΣ: Epirus.
AYUDA EL ECUADOR (overprint): Paraguay, semipostals [help for Ecuador (earthquake victims)].
AZERBAIDJAN: Azerbaijan (1919-22)
A3БAИДЖAЯ: Azerbaijan.

B

B (in an oval with no country name): Belgium, parcel post stamps.
B (overprint on stamps of Straits Settlements): Bangkok (1882-5).
BADEN: Germany- French military occupation (1947-9).
B.A. ERITREA (overprint on stamps of Great Britain): Great Britain- Offices in Africa- Eritrea.
BAGHDAD (overprint on stamps of Turkey): Mesopotamia- British occupation (1917).
BAHAWALPUR: Pakistan- Bahawalpur.
BAHRAIN (overprint on stamps of Great Britain): Bahrain (1948-60).
BAHRAIN (overprint on stamps of India): Bahrain (1933-44).
BAHT (currency): Thailand (Siam).
BAJAR PORTO: Indonesia, postage due stamps.
BAMRA: India- Bamra (1888-94).
BANAT BACSKA (overprint): Hungary- Banat issues (1919).
BANI (currency): Romania.
BANI (currency overprint on stamps of Germany): Romania- German occupation (1917-9).
BANI (currency overprint on stamps of Hungary): Romania- Austro-Hungarian occupation (1919).
BARANYA (overprint): Hungary- Serbian occupation (1919).
BARBERIA (overprint): Italy- Offices in Tripoli.
BARBUDA (overprint on stamps of Leeward Islands): Barbuda (1922).
BARCELONA: Spain.

BARDSEY: Island of Wales UK, [Cinderella].
BARWANI: India- Barwani (1921-48).
BASEL: Switzerland- Basel locals (1845).
B.A. SOMALIA (overprint on stamps of Great Britain): Great Britain- Offices in Africa- Somalia.
BASUTOLAND (overprint on stamps of South Africa): Basutoland (1945).
BATAAN AND CORREGIDOR (overprint): Philippines- Japanese occupation (1942).
B.A. TRIPOLITANIA (overprint on stamps of Great Britain): Great Britain- Offices in Africa- Tripolitania).
BATЧM (overprint on stamps of Russia): Batum.
BAYERN: Bavaria.
BAYR: Bavaria.
B.C.A. (overprint on stamps of Rhodesia): British Central Africa (1891-95).
B.C.M.: Madagascar- British Consular Mail (1884-6).
B.C.O.F.- JAPAN 1946 (overprint): Australia, military stamps [British Commonwealth Occupation Force]
B.D. (overprint): South Australia, officials (1868-74) [Barracks Department].
B. DPTO. ZELAYA: Nicaragua- province of Zelaya (used to prevent currency manipulation).
BECHUANALAND (overprint on stamps of South Africa): Bechuanaland (1945).
BECHUANALAND PROTECTORATE (overprint on stamps of Cape of Good Hope): Bechuanaland (1899)
BECHUANALAND PROTECTORATE (overprint on stamps of Great Britain): Bechuanaland (1897-1926).
BECПPИ3OPHbIM ЛETЯM: Russia, semipostal.
BEHAEHCKAR: Russia.
BEHДEHCKAЯ Чlb3ДHAЯ ПOЧTA: Russia- Wenden.
BELGIAN EAST AFRICA: Ruanda-Urundi.
BELGIE: Belgium.
BELGIEN (overprint on stamps of Germany): Belgium- German occupation.
BELGIE POSTERIJEN: Belgium (1891-6) [Belgium Post].
BELGIQUE: Belgium.
BELGISCH CONGO: Congo (1910-60).
BELIZE RELIEF FUND (overprint): British Honduras, semipostals (1932)
BENADIR: Italian Somaliland (1903-26).
BENGASI- 1 piastre 1 (overprint on stamps of Italy): Italy- Offices in Africa- Tripoli (1901).
BENIN (overprint on stamps of French Colonies): Benin (1892).
BERLIN (overprint): Germany- Berlin- military occupation (1948).

BERNERA: Island of Scotland UK, [Cinderella].
BESA (currency): Benadir.
BESA (overprint): Albania, validity control (1922) [Genuine].
BESETZTES GEBIET NORDFRANKREICH (overprint): France- German occupation (1940).
BEYROUTH (overprint on stamps of France): France- Offices in Turkey- Levant (1905).
BEYROUTH (overprint on stamps of Russia): Russia- Offices in Turkey- Levant (1910).
B.G.: Modena, newspaper stamps [Bollo Gazzette].
B.G. (overprint): South Australia, officials (1868-74) [Botanical Gardens].
B. HПEIPOΣ: Epirus.
BHOPAL: India- Bhopal (1908-49).
BHOR: India- Bhor (1901).
BIAFRA (overprint): Nigeria- revolutionary forces (1968-9).
BICENENAIRE DE PORT-AU-PRINCE: Haiti.
BIJAWAR: India- Bijawar.
BIJZONDEREVLUCHTEN: Netherlands, airmails.
B.I.O.T. (overprint on stamps of Seychelles): British Indian Ocean Territory (1968).
B.L.P. (overprint): Italy, semipostals used on envelopes with advertisements sold to benefit invalids
B.M. (overprint): South Australia, officials (1868-74) [Bench of Magistrates].
B.M.A. ERITREA (overprint on stamps of Great Britain): Great Britain- Offices in Africa- Eritrea (1948)
B.M.A. SOMALIA (overprint on stamps of Great Britain): Great Britain- Offices in Africa- Somalia (1948)
B.M.A. TRIPOLITANIA (overprint on stamps of Great Britain): Great Britain- Offices in Africa- Tripolitania
BMA MALAYA (overprint on stamps of Straits Settlements): Malaya (1945-6)

B.N.F. CASTELLORIZIO (overprint on stamps of French Offices in Turkey): French occupation (1920)
BOARD OF EDUCATION (overprint): Great Britain, officials (1902-4).
BOCTOЧHAR (overprint on stamps of Russia): Russia- Offices in Turkey (1868-84).
BOCTЧHA KOPPECПOHAEHЧIЯ: Russia- Offices in the Turkish Empire.
BOSTGBIET OB, OST (overprint on stamps of Germany): Lithuania- German occupation (1916-7).
BOGACHES (currency): Yemen.
BOCCHAH (currency): Yemen.
BOCHA XEPЦEΓOBИHA: Bosnia and Herzegovina.
BOCTOHHAЯ KOPPECПOHДEHЦIЯ: Russia- Offices in Turkey.
BOGSHA(S) (currency): Yemen.
BOHMEN UND MAHREN: Czechoslovakia- Bohemia and Moravia.
BOLIVAR: Colombia- Bolivar (1863-1904).
BOLIVAR (currency): Venezuela.
BOLIVAR, SUCRE MIRANDA- DECRETO? (overprint on stamps of Venezuela): school stamps.
BOLLO DELLA POSTA DI SICILIA: Italian States- Two Sicilies (1859).
BOLLO DELLA POSTA NAPOLITANA: Italian States- Two Sicilies (1858).
BOLLO POSTALE: San Marino.
BOLLO STRAORDINARIA PER LE POSTE: Italian States- Tuscany, newspaper tax stamps

BOSNA I HERCEGOVINA (overprint on stamps of Bosnia and Herzegovina): Yugoslavia (1918).
BOSNIEN HERZEGOVINA: Bosnia and Herzegovina (1912-8).
BOSNIENI HERZEGOWINA: Bosnia and Herzegovina (1906-12).
BOYACA: Colombia- Boyaca (1902-4).
B.P.C.: Belgian military postmark [Bureau de Poste de Campagne].
B.P.C. with V.P.K.: Belgian military postmark [Bureau de Poste de Campagne- Veld Post Kantoor].
B.R.A. 5 CENTS (overprint): China, railroad late letter fee (1901) [British Railway Administration].
BRASIL: Brazil.
BRAUNSCHWEIG: German States- Brunswick.

BRECQHOU: Channel Islands U.K. Local Post (1977-). [Cinderella].
BRIEFPOST: Germany, under French occupation.
BRITISH BECHUANALAND (overprint on stamps of Cape of Good Hope): Bechuanaland.
BRITISH BECHUANALAND (overprint on stamps of Great Britain): Bechuanaland.
BRITISH BECHUANALAND: Bechuanaland.
BRITISH EAST AFRICA (overprint on stamps of British India): British East Africa (1895-7).
BRITISH EAST AFRICA (overprint on stamps of Zanzibar): British East Africa (1895-7).
BRITISH NEW GUINEA: Papua and New Guinea (1901-5).
BRITISH NORTH BORNEO: North Borneo.
BRITISH OCCUPATION (overprint on stamps of Russia): Batum.
BRITISH PROTECTORATE OIL RIVERS: British Niger Coast Protectorate.
BRITISH PROTECTORATE OIL RIVERS (overprint on stamps of Great Britain): Niger (1892-93).
BRITISH SOUTH AFRICA COMPANY: Rhodesia (1890-1920).
BRITISH SOMALILAND: Somaliland Protectorate.
BRITISH VICE CONSULATE: Madagascar (1884-6).
BRITISH VIRGIN ISLANDS: Virgin Islands.
BRUNEI (overprint on stamps of Labuan): Brunei (1906).
BRUXELLES BRUSSEL (surcharge precancel): Belgium (1929).
BUCHANAN: Liberia.
BUENOS AIRES: Argentina- Buenos Aires (1858-62).
BUITEN BEZIT (overprint): Netherlands Indies for Java and Madura, to check the use of mail (1908)
BULEAGA O TOGA: Tonga [Government of Tonga].
BULGARIE: Bulgaria.
BUNDI: India- Bundi (1894, 1941-7).
BUNDI SERVICE: India- Bundi, officials (1919).
BUREAU INTERNATIONAL DU TRAVAIL: Switzerland- Int. Labor Bureau, officials.
BUSHIRE UNDER BRITISH OCCUPATION (overprint on stamps of Iran): Bushire (1915).
BUSSAHIR: India- Bussahir (1896-1901).
BUU-CHINH: Vietnam.

C

c (preceded by numeral of value with Japanese characters): Ryukyu Islands.
C (overprint): Paraguay [Compana].
C. (overprint): South Australia, officials (1868-74) [Customs].
CABO (overprint): Nicaragua- Cabo Gracias a Dios, used to prevent currency manipulation (1904-9).
CABO JUBI (overprint on stamps of Rio de Oro): Cape Juby (1916).
CABO JUBY (overprint on stamps of Spain): Cape Juby (1919-33).
CABO JUBY (overprint on stamps of Spanish Morocco): Cape Juby (1934-48).
CABO VERDE: Cape Verde.
CACHES (overprint on France and French Colonies postage dues): French India, postage dues.
CADIZ VIVA ESPANOL (overprint): Spain- revolutionary Cadiz issues.
C.CH. (overprint on stamps of French Colonies): Cochin China.
C. D. (overprint): South Australia, officials (1868-74) [Convict Department].
C. DE PESO (currency): Philippines.
CADIZ (overprint on stamps of Spain): Cadiz (revolutionary period- 1936).
CAISSE d?AMORTISSEMENT: France, semipostals.
CALCHI (overprint on stamps of Italy): Italy- Aegean Islands- Calchi (1930).
CALIMNO (overprint on stamps of Italy): Italy- Aegean Islands- Calimno.
CAMBODGE: Cambodia.
CAMEROONS U.K.T.T. (overprint on stamps of Nigeria): Cameroons (1960-1)
CAMEROUN (overprint on stamps of French Congo): Cameroun (1915-25).
CAMEROUN (overprint on stamps of Gabon): Cameroun (1915-25).
CAMEROUN (overprint on stamps of Middle Congo): Cameroun (1915-25).
CAMPACHE: Mexico- Campache (1876).
CAMPANA CONTRA EL PALADISMO: Mexico, anti-malaria campaign.
CAMPIONARIA OE TRIPOLI: Tripolitania, Libya.
CAMPIONE D?ITALIA: Italy- Campione d?Italia (1944).
CANADRIN (currency): China (pre-1897).
CANAL ZONE (overprint on stamps of Panama): Canal Zone.
CANAL ZONE (overprint on stamps of U.S.): Canal Zone.
CANARIAS (overprint): Spain- Canary Islands (1936-7).
CANARO (overprint): Fiume- Italian occupation of Arbe and Veglia.
CANCELLED V-R-I (overprint): Transvaal- second British occupation- Wolmaranstad (1900).
CANTON (overprint on stamps of Indo-China): France- Offices in China- Canton (1901-23).
CANTONAL TAXE: Switzerland- Zurich.
CAPO VERDE: Cape Verde.
CARCHI (overprint on stamps of Italy): Italy- Aegean Islands- Calchi (1932).
CARITAS (surcharge): Luxembourg, semipostals [Charity].
CARNARO (overprint): Fiume (1920).
CARTILLA POSTAL DE ESPANA: Spain, franchise stamps.
CARUPANO: Venezuela- Carupano (1902).
CASA DE CORREOS (overprint): Ecuador, postal tax for new post office building fund.
CASO (overprint on stamps of Italy): Italy- Aegean Islands- Caso (1913).
CASTELORISO (overprint on stamps of France): Castellorizo (1920).
CASTELORIZO (overprint on stamps of France- Offices in Turkey): Castellorizo (1920).
CASTELROSSO (overprint on stamps of Italy): Castellorizo (1922-32).
CAUCA: Colombia- Cauca (1879-83, 1903).
CAVALLE: France- Offices in Turkey- Cavalle (1893-03).
CAVE (overprint): Ceylon, private merchant?s mark to discourage pilfering.
C.C.C.P.: Russia [USSR].
C. BEN. R. (overprint): Ecuador- Guayas, validation mark of governors initials [Carlos Benjamin Rosales]
C. CH: Cochin China.
C DPTO ZELAYA (overprint): Nicaragua- Cabo Gracias a Dios district to prevent currency manipulation.
CECHY A MORAVA: Czechoslovakia- Bohemia and Moravia.
C.E.F. (overprint): Cameroons (1915) [Cameroons Expeditionary Force].
C.E.F. (overprint): India- China Expeditionary Force (1900-21).
CEFOLONIA E ITACA (overprint on stamps of Greece): Ionian Islands- Italian occupation (1941).
CENT(S) (currency overprint): Russia- Offices in China (1901-22).
CENTENARIO DE S. ANTONIO INHAMBANR MDCCCXCV: Mozambique Inhambane (1895)
CENTAVO(S) (currency): South and Central American countries.
CENTENAIRE ALGERIE: France (1929).
CENTENAIRE DU GABON: French Equatorial Africa (1938).
CENTESIMI (currency): Italy, Italian Colonies
CENTESIMI (currency overprint on stamps of Austria): Italy- Austrian occupation (1918).
CENTESIMI (currency overprint on stamps of Bosnia and Herzegovina): Italy- Aust. occupation, (1918).
CENTESIMI DI CORONA (currency overprint on stamps of Italy): Italy- Austrian occupation (1919).
CENTESIMI DI CORONA (currency overprint on stamps of Italy): Dalmatia (1921-22).
CENTESIMO(S) (currency): Italy, Uruguay.
CENTIMES (currency overprint on stamps of Austria): Austria- Offices in Crete (1903-7).
CENTIMES (currency overprint on stamps of Germany): Germany- Offices in Turkey (1908).
CENTIMOS (currency- no country name): Spain.
CENTIMOS (currency- overprint on stamps of France): France- Offices in Morocco (1891-1910).
CERIGO (overprint on stamps of Greece): Ionian Islands- fraudulent issue.
CERRADO Y SELLADO: Mexico, official seals.
CERTIFICADO: Spanish language countries [Registered].
CERVANTES: Spain, officials (1916).
CESKOSLOVEN VOJSKO NA RUSI: Czechoslovakia, Sibarian Army Post.
CESKOSLOVENSKA: Czechoslovakia.
CESKOSLOVENSKE ARMADY SIBERSKE: Czechoslovakia, Sibarian Army Post.
CESKOSLOVENSKO: Czechoslovakia.
CESKO-SLOVENSKO: Czechoslovakia- Slovakia (1939).
CFA (overprint on stamps of France): Reunion [Communaute Francaise d?Afrique].
C.G.H.S. (overprint on stamps of Germany): Upper Silesia, officials (1920-22).
CH (currency- followed by oriental characters): Korea.
CHALA: Peru- Chala- Chilean occupation (1884).
CHAMBA: India- Chamba.
CHARKHARI: India- Charkhari (1894-1945).
CHARLEROI 1911 (overprint): Belgium, semipostal.
CHEMINS DE FER: Belgium, parcel posts.
CHEMINS DE FER SPOORWEGEN: Belgium, parcel posts.
CHIFFRE TAX (no country name on perforated stamps): France, postage dues.
CHIFFRE TAX (no country name on imperforated stamps): French Colonies, postage dues.
CHIHUAHUA: Mexico- Chihuahua provisionals (1872).
CHIMBORAZO RIOBAMBA (overprint): Ecuador- Chimborazo (1902).
CHINA (overprint on stamps of Germany): Germany- Offices in China (1898-1913).
CHINA (overprint on stamps of Hong Kong): Great Britain- Offices in China (1917-27).
CHINE (overprint on stamps of France): France- Offices in China (1894-1922).
CHINESE IMPERIAL POST: China (1898-1912).
CHRISTMAS ISLAND (overprint on stamps of Australia): Christmas Island (1958-62).
CH TAXE O.M.F. SYRIE (overprint): Syria, postage dues.
C.I.C.I. (overprint): Portugal, franchise stamps (1933) [Congress of the Int. Colonial Institute].
CIERRO OFICIAL: Chile or El Salvador, official seals.
C.I.H.S. (overprint on stamps of Germany): Upper Silesia, officials (1920) [Haute Silesie].
CINQUANTENAlRE 24 SEPTEMBRE 1853-1903 (overprint) New Caledonia, postage dues (1903).
CIRENAICA (overprint on stamps of Italy): Cyrenaica.
CIRENAICA (overprint on stamps of Tripolitania): Cyrenaica, airmails (1932).
C.I.S. (overprint): Schleswig, officials [Commission Interallie Slesvig].
C. L. (overprint): South Australia, officials (1868-74) [Crown Lands].
C.M.T. (overprint on stamps of Austria): Western Ukraine- Romanian occupation- Pokutia (1919) [Compana Militaire Timbru (military campaign stamp)].
CN (currency): Korea.
C. O. (overprint): South Australia, officials (1868-74) [Commisariat Officer].
COAMO: Puerto Rico- Coamo- U.S. Administration (1898).
COCHIN: India- Cochin (1892-1949).
COCHIN ANCHAL: India- Cochin (1892-1949).
CO.CI. (overprint): Yugoslavia- Ljubljana- Italian occupation (1941).
COLIS POSTAL: parcel posts [Postal Packages].
COLIS POSTAL (no country name): Belgium, parcel posts.
COLIS POSTAUX (no country name): Belgium, parcel posts.
COLIS POSTEAU (no country name): Belgium, parcel posts.
COLOMBIA (on stamp of Panama with map): Panama, Colombian dominion (1887-97).
COLON: Chile [Colombus].
COLONIA DE RIO DE ORO: Rio de Oro [Colony of Gold River].
COLONIA ERITREA: Eritrea.
COLONIA ERITREA (overprint on stamps of Italy): Eritrea (1892-1928).
COLONIALI ITALIANE: Italian Colonies.
COLONIE ITALIANE (overprint on stamps of Italy): Italian Colonies (1932).
COLONIES DE L?EMPIRE FRANCAIS: French Colonies (1859-65) [Colonies of the French Empire].
COLONIES POSTES: French Colonies (1881-6).
COMITE FRANCAIS DE LA LIBERATION NATIONAL: French Colonies, semipostals (1943).
COMISSAO PORTUGUESA DE PRISONEIROS DE GUERRA (overprint): Portugal, military commission
COMITE FRANCAIS: French Colonies, semipostals.
COMMISSION DE CONTROLE PROVISOIRE KORKA: Albania.
COMMISSION DE GOUVERNEMENT HAUTE SILESIE: Upper Silesia.
COMMISSION FUR RUCKBRIEF: German States- Bavaria, return letter stamps.
COMMISSION INTERALLIEE MARIENWERDER: Marienwerder.
COMMUNICACIONES: Spain.
COMORES: Comoro Islands.
COMP A DE MOZAMBIQUE (overprint on stamps of Mozambique): Mozambique Company (1892).
COMPANHIA DE MOZAMBIOUE: Mozambique Company.
COMPANHIA DO NYASSA: Nyassa (1921-23).
COMPANIA COLOMBIANA: Colombia, airmails (1920).
COMPLEMENTARIO: Mexico, postage dues [To Complete].
COMUNE DI CAMPIONE: Italy- Swiss enclave (1944).
COMUNICACIONES: Spain (1870-99).
CONFED. GRANADINA: Colombia- Grenadine Confederation.
CONFEDERATE STATES or CONFEDERATED STATES: United States- Confederate States.
CONFEODERATIO HELVETICA: Switzerland.
CONF?ON ARGENTINA: Argentina (1858-60).
CONG HOA MIEN NAM VIET NAM: National Front for the liberation of South Vietnam.
CONGO (with Portuguese inscriptions): Portuguese Congo.
CONGO BELGE: Belgian Congo (1908-10).
CONGO FRANCAIS: French Congo.
CONGO FRANCAIS GABON: Gabon (1910).
CONGRATULATIONS FALL OF BATAAN AND CORREGIDOR (overprint): Philippines- Japanese occ.
CONGRESO DE LOS DIPUTADOS: Spain, officials (1896-8) [Congress of Deputies].
CONSEIL DE L?EUROPE: France- Council of Europe, officials.
CONSTANTINOPLE (overprint on stamps of Russia): Russia- Offices in Turkey (1909-10).
CONSTANTINOPOL (overprint): Romania- Offices in Turkey- Constantinople (1919).
CONSTITUENTE FIUMANA 24-IV-1921 (with 1922 added overprint on stamps of Fiume): Fiume
CONSTRUCCION (overprint): Guatemala, postal tax stamps.
CONSUMPTIVE HOMES: New South Wales, semipostals.
CONTRA LA FAIM (overprint on stamps of Rwanda): Ruanda-Urundi [Against Hunger].
CONTRAMARCA (overprint): Ecuador, believed bogus (1899-1901) [Countersigned].
CONTRA SELLO (overprint): El Salvador, prevent use of stolen unmarked stamps (1874)
CONTRASENA- ESTAMPILLAS DE CORREO (overprint): Venezuela (1874-80)
COO (overprint on stamps of Italy): Italy- Aegean Islands- Coo (1930-32).
COOK ISLANDS or IS?DS (overprint on stamps of New Zealand): Cook Islands (1936-46).
COOK ISANDS - NIUE: Niue.
CORDOBA: Argentina- Cordoba (1858).
COREA: Korea (1884-94).
COREE: Korea, on stamps printed in Paris (1902-3).
CORFU (overprint on stamps of Greece): Corfu- Italian occupation (1941).
CORFU (overprint on stamps of Italy): Corfu- Italian occupation (1923).
CORONA (currency overprint on stamps of Italy): Austria- Italian occupation (1919), Dalmatia (1919-22).
CORPS EXPEDITIONNAIRE FRANCO-ANGLAIS CAMEROON (overprint Gabon) French-British  occ.
CORREGIDOR MANILA: Philippines: Japanese occupation.
CORREIO(S) (no country name): Portugal (1853-65) [Postage].
CORREO AEREO (no country name): Spain [Air Mail].
CORREO AEREO: Spanish language countries [Air Mail].
CORREO ESPANOL MARRUECOS (overprint on stamps of Spain): Spanish Morocco (1903-10).
CORREO ESPANOL TANGER: Spanish Morocco- Tangier, semipostals (1926).
CORREO URCENTE: Spain, special delivery.
CORREOS (no country name) denominations in CUARTOS, REALES, CS or CTOS: Spain.
CORREOS (no country name) denominated REAL: Dominican Republic.
CORREOS (no country name): Cuba, Peru, Philippines, Dominican Republic or Spain.
CORREOS DE COLOMBIA: Colombia.
CORREIOS E TELEGRAPHOS: Portugal [Posts and Telegraphs].
CORREOS FONOPOSTAL: Argentina, recorded message stamps (1939).
CORREOS FRANCO (with queen or arms): Spain (1852-4) [Free Mail].
CORREOS GUIRIA (overprint): Venezuela- Marino, control mark on locals (1903).
CORREOS INTERIOR: Philippines (1859-63) [Inland Postage].
CORREOS MEXICO GOBIERNO REVOLUCIONARIO: Mexico- Yucatan (1924).
CORREOS MATURIN (overprint): Venezuela- Maturin, control mark on locals (1903).
CORREOS NACIONALES: Colombia (1859-86) [National Post Office].
CORREOS NALES: Colombia (1859-86) [National Post Office].
CORREOS OAXACA: Mexico- Oaxaca.
CORREOS- RL.: Spain (1864).
CORREOS- RL PLATA F.: Cuba, Puerto Rico (1855-66) [Real Plata Fuerte (silver real based)].
CORREOS Y TELEGEOS: Spain (1879).
CORREOS Y TELEGs: Spain (1879).
CORREOS URBANO DE BOGOTA: Colombia- Bogota [Bogota City Post Office].
CORREOS URBANO MEDELLIN: Colombia- Medellin [Medellin City Post Office].
CORREOS YRAPA (overprint): Venezuela- Marina, control mark on locals (1903).
CORREO URGENTE: Spanish language countries, special delivery.
CORRESPONDENCIA A DEBE: Panama, postage dues [Correspondence With Payment Due].
CORRESPONDENCIA OFICIAL: Mexico, officials [Official Correspondence].
CORRESPONDENCIA URCENTE: Spain, special delivery [Urgent Correspondence].
CORRIENTE (overprint): El Salvador, convert officials to ordinary postage (1918).
CORRIENTES: Argentina- Corrientes (1856-78).
COS (overprint on stamps of Italy): Italy- Aegean Islands- Coo (1912-22).
COSTA ATLANTICA B.: Nicaragua- Province of Zelaya (1907).
COSTA ATLANTICA C.: Nicaragua- Cabo Gracias a Dios (1907).
COSTANTINOPOLI (overprint on stamps of Italy): Italy- Offices in Turkey- Constantinople (1909-23).
COSTITUENTE FIUMANA- 24.IV.1921 (overprint): Fiume (1921).
COTE DE SOMALIS: Somali Coast.
COTE FRANCAIS DES SOMALIS: Somali Coast.
COTE D'IVOIRE: Ivory Coast.
COUR INTERNATIONALE DE JUSTICE: Netherlands- Int. Court of Justice, officials.
COUR PERMANENTE DE JUSTICE INTERNATIONALE: Netherlands- Int. Court of Justice, officials.
C. P. (overprint): South Australia, officials (1868-74) [Commissioner of Police].
C.P. (overprint): Ivory Coast, parcel posts [Colis Postaux].
CPbCKA: Serbia.
CPБA XPBATA И CЛOBEHЧA (overprint): Yugoslavia- Bosnia, semipostals.
CPБИJA: Serbia, newspaper stamps.
CPБИJA C. ДИHAPA: Serbia- German occupation.
CROCE ROSSA ITALIANA: Italy and San Marion, semipostals [Italian Red Cross].
CROISSANT ROUGE TURC: Turkey, semipostals [Turkish Red Crescent].
CROIX ROUGE: French language countries, mostly semipostals [Red Cross].
CROIX ROUGE HAITIENNE: Haiti, airmails (1945) [Haitian Red Cross].
CRUZ ROJA HONDURENA: Honduras, postal tax stamps. [Honduran Red Cross].
CRUZ VERMELHA PORTUGUESA: Portugal, Red Cross franchise stamps [Portuguese Red Cross].
CRVENI KRST (overprint on stamps of Yugoslavia): Yugoslavia, Offices Abroad, semipostals.
CS (overprint): Hungary, parcel posts [weight].
C. S. (overprint): South Australia, officials (1868-74) [Chief Secretary].
C.S.A. POSTAGE: United States- Confederate States.
CS. DE PESO (currency): Philippines.
C. SGN. (overprint): South Australia, officials (1868-74) [Colonial Surgeon].
CSOMAG (overprint): Hungary, parcel posts [weight].
CT.: Bulgaria.
C. T. (overprint): South Australia, officials (1868-74) [Commissioner of Titles].
CTOT.: Bulgaria.
CTOTNHKN: Bulgaria.
CUAUTLA: Mexico- Cuautla (1867).
CUBA (overprints on stamps of U.S.): Cuba, U.S. Administration (1899).
CUCUTA: Colombia- Cucuta (1907-7).
CUNDINAMARCA: Colombia- Cundinamarca.
CUERNAVACA: Mexico- Cuernavaca (1867).
CUNDINAMARCA: Colombia- Cundinamarca (1870-1904).
CURACAO: Netherlands Antilles (1873-1948).
CUZCO (overprints on stamps of Peru or Arequipa): Peru- Cuzco- Chilean occupation (1882-4).
C.X.C. (overprints on Bosnia Herzegovina): Yugoslavia- Bosnia and Herzegovina (1918).
CYPRUS (overprint on stamps of Great Britain): Cyprus (1880-1).

D

d (pence) currency, stamp with king/queen's head, no country name: Great Britain
D (currency- dinar, on stamp with Arabic writing): Iran.
DAI NIPPON 2602? (overprint on stamps of Malaya/States): Malaya- Japanese occ.[Empire of Japan].
D. B. (overprint): South Australia, officials (1868-74) [Destitute Board].
DANMARK: Denmark.
DANSK-VESTINDIEN: Danish West Indies.
DANSK-VESTINDISKE: Danish West Indies.
DANZIG (overprint on stamps of Germany): Danzig (1920-3).
DARDANELLES (overprint on stamps of Russia): Russia- Offices in Turkey (1910).
DATIA: India- Datia (1897).
D.B.L. (overprint in script letters on stamps of Russia): Far Eastern Republic (1920).
D.B.L. (with additional overprint of three bars): Siberia.
D B P (overprint in script letters on stamps of Russia): Far Eastern Republic (1920).
DDR: German Democratic Republic (East Germany).
DE (overprint on stamps of Ecuador): Ecuador- Tunguraugua.
DECRETO DE 27 JUNI?O 1870 (overprint on Escuelas stamps): Venezuela.
D. de A.: Colombia- Antioquia (1868-1904) [Department of Antioquia].
DEDEAGH: France- Offices in Turkey- Dedeagh (1893-1903).
DEFENSA NACIONAL: Ecuador, postal tax stamps [National Defense].
DEFICIENCIA DE FRANQUEO: Ecuador, postage dues.
DEFICIENTE: Ecuador, Nicaragua, postage dues.
DEFICIT: Peru, postage dues.
DELEGACOES: Portugal, Red Cross franchise stamps (1926- Lisbon, 1936 elsewhere).
DE LEON (overprint): Ecuador, control mark to prevent unmarked use (1902)
DEL GOLFO DE GUINEA: Spanish Guinea.
DEN WAISEN SIROTAM (overprint on stamps of Italy): Yugoslavia-Ljubljana- German occupation (1944)
DE OFICIO (overprint on stamps of Peru or El Salvador): Peru or El Salvador, officials.
DEPARTMENTO DEL TOLIMA: Colombia- Tolima.
DEPT. OF FOREIGN AFFAIRS: Hawaii, officials.
DERECHO JUDICIAL: Philippines revenues, suitably re-overprinted as postage provisionals (1880-90)
DERECHOS DE FIRMA: Philippines revenues, suitably re-overprinted as postage provisionals (1880-90)
DEUTECHOSTERREICH: Austria.
DEUTSCH NEU-GUINEA: German New Guinea.
DEUTSCH OSTAFRIKA: German East Africa.
DEUTSCH OESTR. POSTVEREIN: German States- Baden, Wurtemberg, Thurin and Taxis
DEUTSCH SUDWESTAFRIKA: German South West Africa.
DEUTSCHE BUNDESPOST: Germany- German Federal Republic (West Germany).
DEUTSCHE DEMOKRATISCHE REPUBLIK: German Democratic Republic (East Germany).
DEUTSCHE FELDPOST: Germany, military parcel post stamps [German Fieldpost].
DEUTSCHE MILITAER-VERWALTUNG MONTENEGRO (overprint) Yugoslavia): German occ. (1943).
DEUTSCHE POFT: Germany.
DEUTSCHE POST: Germany.
DEUTSCHE POST OSTEN (overprint): Poland- German occupation (1939).
DEUTSCHE REICHSPOST: Germany [German Imperial Post].
DEUTSCHES REICH: Germany [German Empire].
DEUTSCHES REICH GENERALGOUVERNEMENT: Poland- German occupation (1941-44).
DHAR: India ?Dhar (1898-1901).
DIEGO-SUAREZ (overprint on stamps of French Colonies): Diego-Suarez (1892-6).
DIENST: German language countries, officials [Service].
DIENST (overprint on stamps of Netherlands): Netherlands Indies, officials (1911) [Service].
DIENSTMARKE: Germany, Bavaria, Prussia, Danzig or Saar, officials.
DIENSTSACHE: Luxemberg, official stamps.
DIENST SACHE: German States- Wurttemberg, official stamps.
DILIGENCIA: Uruguay (1856-7) [Stagecoach].
DINAR(S) (currency): Iran.
DINERO (currency- no country name): Peru (1858-72).
DIOS PATRIA LIBERTAD: Dominican Republic [God, Fatherland, Liberty].
DIOS, PATRIA, REY: Spain- Carlist issues (1874) [God, Fatherland, King].
DIOS, UNION Y LIBERTAD: Honduras (1865) [God, Union and Liberty].
DISTRICTO (overprint on stamps of Arequipa): Peru- Cuzco (1881-5).

DISTRI-FLASH Local post - Belgium
DIWI RUBLI (overprint): Latvia, 2 rubles.
DJ (overprint on stamps of Obock): Somali Coast (1894-1902).
DJIBOUTI: Somali Coast.
DJIBOUTI (overprint on stamps of Obock): Somali Coast (1894-1902).
D.L.O.: US, dead letter office.
DM (currency overprint): Danzig, officials [Dienst Marke].
DOLLAR (currency overprint on stamps of Russia): Russia- Offices in China (1917).
DOPLATA: Central Lithuania, Poland, postage dues.
DOPLATIT (no country name): Czechoslovakia, postage dues.
DOPLATNE (no country name): Czechoslovakia, postage dues.
D. P. (overprint): Hong Kong, private overprint by newspaper firm to prevent misuse [Daily Press].
D. R. (overprint): South Australia, officials (1868-74) [Deed Registry].
DPRK: North Korea (1977-present).
DRIJVENDE BRANDKAST: Netherlands and Indies, marine insurance stamps [Floating Safe].
DRZAVA: Yugoslavia- Bosnia and Herzegovina (1918).
DUC. DI PARMA: Italian States- Parma.
DUITSCH OOST AFRIKA BELGISCHE BEZETTING (overprint) Congo: Belgian occ. (1916-22).
DURAZZO (overprint on stamps of Italy): Italy- Offices in Turkey- Durazzo (1909-16).
DUTTIA: India- Duttia (1893-1921).

E

E (overprint on stamps of Bavaria): German States- Bavaria, officials [Eisenbahn (railway)].
E. (overprint): South Australia, officials (1868-74) [Engineer].
EA (overprint on stamps of ): Algeria.
E.A.F. (overprint on stamps of Great Britain): East Africa Force (1943-6), Somalia [East Africa Force].
E. B. (overprint): South Australia, officials (1868-74) [Education Board].
ECUADOR (overprint on stamps of Colombia airmails): Ecuador (1928-9).
EAST AFRICA & UGANDA PROTECTORATES (crown and C.A. wmk): East Africa & Uganda.
EAST AFRICA & UGANDA PROTECTORATES (crown and script C.A. wmk): Uganda & Tanzania.
EAST INDIA POSTAGE: India.
EAST INDIA POSTAGE (overprint with crown and new denominations): Straits Settlements.
E. Δ. (overprint): Cilicia- Greek occupation.
E. Δ. Δ. (overprint): Greece- Dodecanese Islands.
EDIFICIOS POSTALES (overprint): El Salvador, postal tax stamps.
EДИHAЯ POCCIЯ: South Russia- Denekin issues.
E.E.F.: Palestine, British occupation (1918) [Egyptian Expeditionary Force].
EENDRAGT MAAKT MAGT.: South African Republic [Union Makes Strength].
EESTI: Estonia.
EESTI POST VIRUMMA: Estonia- Bolshevist occupation- Virumma, bogus issue (1918-19).
EE.UU. DE C.: Colombia- Tolima (1870).
EE. UU. DE COLOMBIA: Colombia (1886).
EE. UU. DE VENEZUELA: Venezuela.
EFO 1915 (overprint): French Polynesia (1915)  (French Oceanic Settlements)].
EFTERPORTO: Danish West Indies, postage dues [Postage to Pay].
EGEO (overprint on stamps of Italy): Italy- Aegean Islands.
EGYKRAJCZAR: Hungary [One Kreuzer].
EGYPTE: Egypt.
EGYPTIENNES: Egypt.
EINSCHREIBEN: German language countries [Registered].
EINZUZIEHEN: Danzig, postage dues.
EIRE: Ireland.
EJERCITO CONSTITUCIONALISTA: Mexico,  (1923) [Constitutional Army].
EJERCITO RENOVADOR: Mexico- Sinaloa revenue (1923).
EL PARLAMENTO A CERVANTES: Spain, official stamps (1916).
ELSAS (overprint on stamps of Germany): France- German Occupation- Elsase (1940).
EL SALVADOR: Salvador.
ELUA KENETA: Hawaii (1861-93).
EKΘECIC: Greece- Salonika, postal tax stamps.
EΛAHNIKH: Greece.
EΛΛAC: Greece.
EΛΛAΣ: Greece.
EΛΛ. AYOTON HПEIPOΣ: Epirus.
EΛΛ. ΔIOIK. KIOYMOY-ΛTZINAΣ (overprint on stamps of Greece): Thrace- Greek occupation.
EΛΛHNIKH-ΔIOKHCIC (overprint): Greece- use in North Epirus (Albania) (1940).
EΛΛHNIKH-ΔIOKHΣIΣ (overprint): Greece- Turkish occupation (1912-13).
EΛΛHNIKH-XEMAPPA (overprint on stamps of Greece): Epirus- Chimarra issue.
EMP. OTTOMAN: Turkey (1876-92), or Eastern Rumelia.
EMPIRE FRANC: France.
EMPIRE FRANCE: France (1853-71) or French Colonies (1871-2).
EMPIRE FRANCAISE: France (1853-71) or French Colonies (1871-2).
ENAPIOMON: Greece, postage dues.
ENCOMENDES POSTAIS: Portuguese language countries [Parcel Post].
ENCOMIENDA: Uruguay, parcel posts.
ENTREGA ESPECIAL: Cuba and Dominican Republic, special deliveries.
ENTREGA IMMEDIATA: Cuba, special deliveries (1910-4) [Immediate Delivery].
EONIKH: Greece, tax stamps (1914).
EO. SO.: Colombia [Estado Soberano (sovereign state)].
EПEIPO (overprint): Epirus.
EPMAKb: South Russia- Don issues.
EPMPKb: South Russia (1919).
EQUATEUR: Ecuador.
E.R. (with Queen Elizabeth's head): Great Britain (1952-67).
E.R.I. (overprint): Transvaal [Edward Rex Imperator].
ERITREA (overprint on stamps of Great Britain): Great Britain- Offices in Eritrea (1948-51).
ERSTE K.K. PR. DONAU DAMPFSCHIFFAHRT GESELLSCHAFT: Danube Steam Navigation Company.
E.S. (overprint): Mexico- Sonora (1914-5).
ESC. (currency): Spain [Escudos].
ESCUDO DEL DEPARTAMENTO DE MANAGUA: Nicaragua, officials (1905) [Shield of the Department of Managua].
ESCUELAS: Venezuela, fiscals used as postage (1871-95) [Schools].
E.S. DE ANTIOQUIA: Colombia- Antioquia [Estado Soberano (sovereign state)].
E.S. DE PANAMA: Panama [Estado Soberano (sovereign state)].
ESPANA: Spain.
ESPANA FRANQUEO: Spain, Carlist issues (1874-5).
ESPANA SAHARA: Spanish Sahara.
ESPANA VALENCIA: Spain- Valencia, Carlist issues (1874-5).
ESPANOLA: Spain.
ESPRESSO: Italy, domestic express mail [Express].
ESTADO(S): Spanish language countries [State(s)].
ESTADO DA INDIA: Portuguese India (1946-62).
ESTADO DE NICARAGUA: Nicaragua.
ESTADO ESPANOL: Spain.
ESTADO GUAYANA: Venezuela- Guayana.
ESTADO S. DEL TOLIMA: Colombia- Tolima.
ESTADO SOBERANO DE BOLIVAR: Colombia- Bolivar [Sovereign State of Bolivar].
ESTADO SOBERANO DE SANTANDER: Colombia- Santander [Sovereign State of Santander].
ESTADOS UNIDA DE NUEVA GRANADA: Colombia- New Granada (1861).
ESTADOS UNIDOS DO BRASIL: Brazil [United States of Brazil].
EST AFRICAIN ALLEMAND OCCUPATION BELGE (overprint on stamps of Congo): German East Africa, Belgian occupation (1916-22).
ESTERO (overprint on stamps of Italy): Italy- Offices Abroad, general issue (1874-85) [Foreign].
E.T.: French language countries [State].
ETABLISSEMENTS DANS L'INDIE: French India (1892-1907).
ETABLISSEMENTS DE L'INDIE: French India (1892-1907).
ETABLISSEMENTS DE L'OCEANIE: French Polynesia.
ETABLISSEMENTS FRANCAIS DANS L?INDE: French India (1892-1907).
ETAT: French language countries [State].
ETAT DU CAMEROUN: Cameroun.
ETAT DU INCHI YA KATANGA: Province of Katanga.
ETAT FRANCAIS: France- Gernman occupation (1940-4).
ETAT INDEPENDANT DU CONGO: Congo (1886-1908).
ETHOPIA: Ethiopia (formerly Abyssinia).
ETHIOPIE: Ethiopia (formerly Abyssinia).
ETHIOPIENNES: Ethiopia (formerly Abyssinia).
ETIOPIA: Ethiopia, Italian occupation (1936).
EΘNIKA ПEPIΘAΛΨIΣ: Greece, postal tax stamps.
ETS. FRANCS. DE L'OCEANIE: French Polynesia.
E.U. DE COLOMBIA: Colombia.
E.U. DO BRAZIL: Brazil.
EUPEN (overprint): Germany- Belgian occupation (1920-1).
EUPEN & MALMEDY (overprint): Germany- Belgian occupation (1920-1).
EXPED. SCIENT? (with oriental characters): China.
EXPERIMENTO POSTA AERO? (overprint): Italy, air mail special delivery (1917).
EXPOSICION DE BARCELONA: Spain (1929-30).
EXPOSICION GENERAL ESPANOLA: Spain.
EXPOSICION GRAL SEVILLA BARCELONA: Spain.
EXPOSITION COLONIALE INTERNATIONALE PARIS 1931 (no colony name): France.
EXPOSITION INDUSTRIELLE DAMAS 1929: Syria.
EXPRES: many languages [special delivery].
EXPRESO: many languages [special delivery].
EXPRESSO : Italian and Portuguese languages [special delivery].
EXTERIOR (with design of Mercury): Uruguay, parcel posts.

EYNHALLOW: Island of Scotland UK, no local post exist, [Cinderella].

F

FACTAJ (overprint): Romania, parcel posts (1928).
FARDOS POSTALES: El Salvador, parcel posts.
FARDOS POSTALES (overprint): Italy- Italian Social Republic, parcel posts.
FARIDKOT: India- Faridkot (1887-1901).
FDO. POO: Fernando Po (1897-9).
FEDERACION VENEZOLANA: Venezuela.
FEDERATA DEMOKRATIKE MDERKOMETORE: Albania.
FEDERATED MALAY STATES: Malaya (1900-35).
FEDERATION DU MALI: Mali.
FEDERATION OF MALAYA: Malaysia.
FEDERATION OF SOUTH ARABIA: South Arabia, formerly Aden and western protectorates (1963).
FELDPOST (overprint): Germany, military stamps (1944).
FELDPOST 2kg. (overprint): Germany, military parcel posts (max. 2 kg, in weight).
FEN (currency): Manchukuo.
FEN: (currency overprint with Poczta Polska): Poland (1918) [Fenigy].
FESTAD DE CIUDADE LISBOA: Portuguese and Azores postal tax stamps [Lisbon City Festival].
FEZZAN: Libya- French occupation (1943-5).
FEZZAN GHADAMES: Libya- French occupation (1943-5).
FIERA CAMPIONARI TRIPOLI: Libya (1934).
FIERA DI TRIESTE (overprint on stamps of Italy): Trieste (1950-53).
FIJI TIMES EXPRESS: Fiji, privately issued stamps prior to 1871.
FILIP?AS: Philippines.
FILIPAS IMPRESOS: Philippines- newspaper stamps.
FILIPINAS: Philippines.
FILLER (currency): Hungary.
FILS (currency, no country name): Iran or Jordan.
FIUME (overprint on stamps of Hungary): Fiume (1918-9).
FLUCHTLINGSHILFE MONTENEGRO (overprint on stamps of Yugoslavia): Montenegro, German Occupation semipostals (1944).
FLUGFRIMERKI: Iceland, airmails.
FLUGPOST: German Language countries [airmails].
F.M. (overprint): France, military stamps [Franchise Militaire].
FN (currency): Manchukuo.
F.N.F.L. (overprint on stamps of French colonies): Free French Naval Forces (1940-5) [Forces Navales Francaises Libres].
FOMENTO-AERO-COMMUNICACIONES (overprint): Ecuador, air mail postal tax stamps.
FONDUL AVIETIEI: Romania, postal tax stamps.
FONO FOU 1958 SAMOA I SISIFU: Western Samoa (1958).
FORCES FRANCAISE LIBRES LEVANT (overprint): Syria, French military stamps.
F?OYAR: Faroe Islands.
FR: French language countries [France].
FR. (overprint on stamps of Mauritania): French West Africa (1943-4).
FR. (overprint on stamps of Senegal): French West Africa (1943-4).
FRANC (currency): France and colonies.
FRANCA (overprint): Peru- Franca- Chilean occupation.
FRANCAIS: French language countries [France].
FRANCAISE: French language countries [France].
FRANCE D'OUTRE-MER: French Colonies, semipostals (1943).
FRANCO: Philippines, Spain, Switzerland.
FRANCO (overprint): Uruguay, officials.
FRANCO BOLLO (with no country name on perforated stamps): Italy or Italian States [Free Stamp].
FRANCO BOLLO (with no country name on imperforated stamps): Sardinia [Free Stamp].
FRANCOBOLO DI STATO: Italy, official stamps [Free Stamp of the State].
FRANCO BOLLO GIORNALI STAMPE: Italy and Sardinia, newspaper stamps.
FRANCO BOLLO POSTALE (with denominations in BAJ, SCUDO, CENTESIMI): Roman States.
FRANCOBOLLO POSTALE PER GIORNALI: Fiume, newspaper stamps.
FRANCOBOLLO POSTALE ROMAGNE: Italian States- Romagne.
FRANCOBOLLO POSTALE TOSCANO: Italian States- Tuscany.
FRANCOBOLLO PROVINCIE MODONES: Italian States- Modena.
FRANCO MARKE: German States- Bremen (1856-60) [Free Stamp].
FRANCO POSTE BOLLO: Italian States- Naples, Two Sicilies.
FRANCO SCRISOREI: Romania- Moldovia-Walachia (1862-3) [Free Stamp for Letter].
FRANCO 6 Cts. CORREOS: Spain.
FRANK: Albania.
FRANKEER ZEGEL 2 ? CENT (currency overprint on fiscal stamps): Surinam, postally valid.
FRANKEER ZEGEL 2 ? CENT (currency overprint on marine insurance stamps of Netherlands): Curacao, postally valid.
FRANQUEO DEFICIENTE: Ecuador, Nicaragua, Paraguay, El Salvador, postage dues.
FRANQUEO ESPANA: Spain, Carlist issues (1874-50) [Spanish Postage].
FRANQUEO IMPRESOS: Spain, newspaper stamps.
FRANQUEO OFICIAL: Spanish language countries, officials [Official Postage].
FRANQUICIA POSTAL: Spain, franchise stamps (1881) [Immune from Postal Tax].
FREI DURCH ABLOSUNG Nr.16: Germany, local officials used Baden (1903-5) [Free Through Redemption].
FREI DURCH ABLOSUNG NR.21: Germany, local officials used in Prussia (1903-5) [Free Through Redemption].
FREIE STADT DANZIG: Danzig [Free City of Danzig].
FREIMARKE (no country name): German States- Baden, Prussia, Thurn & Taxis, Wurttemberg [Free Stamp].
FREISTAAT BAYERN (overprint on stamps of Germany): Bavaria (1919-20).
FRIMARKE: Denmark, Norway, Sweden [Free Stamp].
FRIMAERKE KGL POST: Denmark (1851).
FRIMAERKE LOKALBREF: Sweden- Stockholm local (1856) [Free Stamp for Local Letters].
FRIMERKE: Iceland [Free Stamp].
FT (currency): Hungary [Forint].
FUERSTENTUM LIECHTENSTEIN: Liechtenstein.
FURSTENTUM LIECHTENSTEIN: Liechtenstein.

G

G (overprint on stamps of Cape of Good Hope): Griqualand West (1877-80).
G (overprint): Canada, officials.
G & D: (overprint on stamps of French Colonies): Guadeloupe [Guadeloupe and Dependencies].
GAB (overprint on stamps of French Colonies): Gabon (1886-89).
GABON (overprint on stamps of French Colonies): Gabon (1889).
GARCH: Saudi Arabia (1929-30).
GARZON: Colombia- Tolima (1894).
G. & D. (overprint on stamps of Guadeloupe): Guadaloupe (1903-4).
G C (overprint): Mexico- Acambaro [Gobierno Constitutionalista (Constitutional Government)]. Mexico].
G C M (overprint on stamps of Mexico- Oaxaca and Sonora): Mexico- Oaxaca and Sonora, revenues [Gobierno Constitutionalista Mexico (Constitutional Government of Mexico)].
G. D. DE LUXEMBOURG: Luxembourg (1859-1882) [Grand Duchy of Luxembourg].
GD LIBAN (overprint on stamps of France): Lebanon.
GD-OT (overprint): Czechoslovakia- Bohemia and Moravia, newspaper stamps used by commercial firms.
G.E.A. (overprint on stamps of East Africa & Uganda): German East Africa- British occupation (1917).
G.E.A. (overprint on stamps of Kenya, Uganda and Tanganyika): Tanganyika (1921-2).
GEBYR (overprint): Denmark, late fee.
GEBYRMAERKE: Denmark, late fee.
GENERAL GOUVERNEMENT: Poland, German occupation (1940-4).
GEN-GOUV. WARSCHAU (overprint on stamps of Germany): Poland- German occupation (1916-7).
GENEVE: Switzerland- Geneva (1843-9).
GEORGIE: Georgia (1919).
GEORGIENNE: Georgia (1920).
GERUSALEMME (overprint on stamps of Italy): Italy- Offices in Jerusalem.
GERUSALEMME (overprint on stamps of Italy): Italy- Offices in Turkey- Jerusalem (1909-11).
G et D: (overprint on stamps of French Colonies): Guadeloupe (1903-04) [Guadeloupe et Dependances].
G. F. (overprint): South Australia, officials (1868-74) [Gold Fields].
G.F.B. (overprint): Tonga, officials [Gaue Faka Buleaga (On Government Service)].
GHADAMES TERRITOIRES MILITAIRE: Libya, French occupation (1949).
GIORNALI STAMPE: Italian States-Sardinia, newspaper stamps (1861).
GHANA INDEPENDENCE 6^th MARCH 1957 (overprint on stamps of Gold Coast): Ghana (1961).
GIBRALTAR (overprint on stamps of Bermuda): Gibraltar.
GILBERT & ELLICE PROTECTORATE (overprint on stamps of Fiji): Gilbert and Ellice Island
GIORNALI STAMPE: Italian States- Sardinia, newspaper stamps [Printed Newspapers].
GL. O. A. 7 FEV. 1914 (overprint): Haiti, for General Oreste Zamor, future president (1914).

G.N.R. (overprint on stamps of Italy): Military stamps - Guardia Nazionale Repubblicana (1943-44).
GOB. CONS(T). (overprint): Mexico- Cuanajuanta- Nueva Leon (1914) [Gobierno Constitucionalista
GOBIERNO (overprint): Peru, officials [Government].
GOBIERNO CONSTITUCIONALISTA MEXICO: Mexico- Sonora revenues.
GOBIERNO CONSTITUCIONALISTA MEXICO (overprint): Mexico- Oaxaca revenues.
GOBIERNO REVOLUCIONARIO: Mexico- Yucutan revenues.
GOLFE DE BENIN: Benin.
GOLFE DE GUINEA: Spanish Guinea (1907-49).
GORNY SLASK: Upper Silesia- Polish origin for towns of Beuthen, Kattowitz and Gleiwtz.
GOURDE (currency): Haiti.
GOVERNATORATO DEL MONTENEGRO (overprint on stamps of Yugoslavia): Italian occupation.
GOVERNO MILITARE ALLEATO (overprint): Italy, Allied military government (1943).
GOVT. PARCELS (overprint): Great Britain, officials.
GOYA: Spain (1930).
G. P. (overprint): South Australia, officials (1868-74) [Government Printer].
G.P. DE M.: Mexico- Oaxaca revenues and others (1916-7) Gobierno Proviorio de Mexico.
G.P.E. (overprint on stamps of French Colonies)- Guadaloupe (1884-91).
GRAHAM LAND (overprint): Falkland Islands- Graham Land (1944).
GRANA: Italian States- Two Sicilies (1861).
GRANADA: Colombia- Granada (1861).
GRANADINA: Colombia- Granadina (1859-60).
GRAND COMORE: Grand Comoro (1897-1912).
GRND DUCHE DE LUXUMBOURG: Luxembourg (post-1891).
GRAND LIBAN: Lebanon (1924-27).
GRENVILLE: Liberia.
G.R.I. (overprint on stamps of German New Guinea): New Britain (1914-15) George, King and Emperor.
G.R.I. (overprint on stamps of German Samoa): Samoa (1914) George, King and Emperor.
G.R.I. (overprint on stamps of Marshall Islands): New Britain (1914) George, King and Emperor.
GROENEKRUIS: Surinam, semipostals [Green Cross].
GRONLAND: Greenland.
GROSSDEUTSCHES REICH: Germany, semipostals (1943-5).
GROSSDEUTSCHES REICH BOHMEN UND MAHREN: Czechoslovakia- Bohemia & Moravia.
GROSSDEUTSCHES REICH GENERAL GOUVERNEMENT: Poland- German occupation (1943-4).
GROSZY (surcharge): Poland, revalidating stamps after currency reform (1950).
GROUCH (currency): Turkey [Ghurush].
G. S. (overprint): South Australia, officials (1868-74) [Government Storekeeper].
G. T. (overprint): South Australia, officials (1868-74) [Goolwa Tramway].
GT. PRE (overprint): Haiti (1902) [Gouvernement Provisiore (Provisional Government)].
GUADALAJARA: Mexico- Guadalajara (1867-8).
GUADELOUPE (overprint on stamps of French Colonies): Guadeloupe (1889-91).
GUAM (overprint on stamps of the U.S.): Guam, U.S. Administration (1899).
GUANACASTE: Costa Rica- Guanacaste, discounted stamps for exclusive use there (1885-90).
GUATEMALA C.A.: Guatemala [Centro America (Central America)].
GUERCHE (currency): Ethiopia, Saudi Arabia.
GUINE: Portuguese Guinea.
GUINEA CONTIAL Espanola: Spanish Guinea (1903-9).
GUINEA CONTINENTAL (overprint on stamps of Elobey, Annobon and Corsico): Spanish Guinea (1906).
GUINEA CORREOS (overprint): Spanish Guinea- fraudulent overprints (1914).
GUINEA ECUATORIAL: Equatorial Guinea.
GUINEA ESPANOLA: Spanish Guinea (1902, 1949-60).
GUINEE: French Guinea (1906-42).
GUINEE FRANCAISE: French Guinea (pre-1906).
GUINE PORTUGUESA: Portuguese Guinea.
GULTIG 9. ARMEE (overprint on stamps of Germany): Romania- German occupation (1918).
GUYANA (overprint on stamps of British Guiana): Guyana (1966-8).
GUYANE: French Guiana (pre-1904).
GUYANE FRANCAISE: French Guiana.
GUYANE FRANCAISE (overprint on stamps of French Colonies): French Guiana (1886-92).
GUY. FRANC. (overprint on stamps of French Colonies): French Guiana (1886-92).
G.W. (overprint on stamps of Cape of Good Hope): Griqualand West (1877).
GWALIOR: India- Gwalior.

H

H. (overprint): South Australia, officials (1868-74) [Hospital].
H. A. (overprint): South Australia, officials (1868-74) [House Assembly].
HABILITADO: Spanish language countries, restored value to demonetized stamps [Qualified].
HABILITADO (overprint on stamps of Cuba): Cuba- U.S. Administration (1898-9).
HADHRAMAUT: Aden- Hadhramaut (1955).
HADI SEGELI OZVEGYEKNEK ES ARVAKNAK KET (2) FILLER (overprint on stamps of Hungary): Hungary, semipostals (1914) [War Subscription for the Widows and Orphans of Fallen Fighters)].
HAGA PATRIA: Mexico, postal tax stamps.
HANG-KHONG: Vietnam, airmails.
HANNOVER: German States- Hanover (1850-66).
H.A.П.B.П (overprint on stamps of Russia- Nikolaevsk issue): Siberia
HAPOДHA PEПЧБAИKA: Bulgaria.
HARPER: Liberia.
HASHEMITE KINGDOM OF JORDAN: Jordan (1949-present).
HATAY DEVLETI: Hatay.
HAUTE SILESIE: Upper Silesia.
HAUTE SILESIE COMMISION DE GOUVERNMENT: Upper Silesia.
HAUTE VOLTA: Upper Volta.
HAUTE VOLTA (overprint on stamps of Upper Senegal and Niger): Upper Volta.
HAUT-SENEGAL NIGER: Upper Senegal & Niger (1914-7).
HBA (overprint on stamps of Russia): Siberia (1921).
HEALTH: New Zealand, semipostals.
H.E.H. THE NIZAM'S: India- Hyderabad (1927-49).
HEDJAZ & NEDJDE: Saudi Arabia (1929-33).
HEJAZ & NEJD: Saudi Arabia (1929-33).
HEЛEЛbA ЦBEPHOΓ KPCTA: Yugoslavia, postal tax stamps.
HELLAS: Greece (1966-present).
HELLER (currency): Austria, Carinthia, Liechtenstein, Bosnia and Herzegovina.
HELVETIA: Switzerland.

HERM: Channel Islands U.K. Local Post (1949-1969).
HERZEGOLICHE POSE FREMARKE: German States- Holstein.
HERZOGTH HOLSTEIN: German States- Schleswig-Holstein.
HERZOGTH SCHLESWIG: German States- Schleswig-Holstein.
H. H. NAWAB SHAH JAHANBEGAM: India- Bhopal.
H.I.: Hawaii.
H.I. with U.S. POSTAGE: Hawaii (1851).
HIRLIP BELYEG: Hungary, newspaper stamps (1900-22).
HIRLAPJECY: Hungary, newspaper stamps (1900-22).
HIVASTLOS: Norway, officials.
HOBY- Montenegro (1874-96).
HOBYПT- Montenegro.
HOCHWASSER 1920 (overprint): Austria, semipostals (1920) [High Water].
HOI HAO (overprint on stamps of Indo-China): France- Offices in China- Hoi Hao (1901-19).
HOLKAR STATE: India- Indore (1886-1906).
HOLSTEIN: German States- Schleswig-Holstein (1864).
HONDA (overprint): Colombia- Tolima (1896).
HOPFLUG: Iceland, airmails.
HOPFLUG ITALA 1933 (overprint): Iceland, Balbo airmail flight (1933).
HORTA: Horta, Azores (1892-1906).
H.P.: Bulgaria.
H.P.: Armenia [Hagagan Post (Armenia Post)].
H.P.N. (overprint on Spain): Spain- Teruel province, Canaries and Murcia (1868) [Habilitacion por la Nacion].
H.P. БbЛΓΓAPИЯ: Bulgaria [Bulgaria People's Republic].
HRVATSKA: Yugoslavia or Croatia.
HRZGL POST FRM: German States- Holstein (1864).
HRZGL POST FRMRK: German States- Holstein (1864).
HT. SENEGAL & NIGER: Upper Senegal & Niger (1906-14).
HURRICANE HATTIE (overprint): British Honduras, semipostals for hurricane of Oct. 31, 1961 relief).
HYDERABAD: India- Hyderabad (1946).

I

I. A. (overprint): South Australia, officials (1868-74) [Immigration Agent].
I.B.: West Irian (1970).
ICC (overprint): India- Int. Commission on Indo-China (1965-8).
IDAR: India- Idar (1939-44).
IDROVOLANTE (overprint): Italy, hydroplane airmail (1917) [By Hydroplane].
I. E. (overprint): South Australia, officials (1868-74) [Intestate Estates].
I.E.F. (overprint): India, military stamps (1914) [India Expeditionary Force].
I.E.F. "D" (overprint on stamps of Turkey): Mesopotamia (1919).
IERUSALEM (overprint on stamps of Russia): Russia- Offices in Turkey- Jerusalem (1909-10).
I GILDA (overprint): Iceland, restoring postal validity (1902) [In Validity].
IKAPIAΣ: Icaria.
ILE ROUAD: Rouad.
ILE ROUAD (overprint on stamps of French Levant): Rouad (1916).
ILES WALLIS ET FUTUNA: Wallis & Futuna Islands.
ILES WALLIS ET FUTUNA (overprint on stamps of New Caledonia): Wallis & Futuna Islands. (1920-40).
IMPERIAL BRITISH EAST AFRICA COMPANY: British East Africa.
IMPERIO COLONIAL PORTUGUES (no colony name): Portuguese Africa, postage dues, 1945.
IMPERIO DO BRASIL: Brazil (1887-8) [Empire of Brazil].
IMPERIO MEXICANO: Mexico (1866) [Empire of Mexico].
IMPERIUM: Queen Victoria essays produced by De la Rue & Company. Ltd. as samples with no specific country named.
IMPER. REG POSTA AUSTR: Austria, Offices in Turkey (1883-6).
IMPRESOS: Cuba, Philippines, newspaper stamps [Prints].
IMPRIME (overprint): Turkey, newspaper stamps [Printed].
IMPRIMES (overprint): Iran, newspaper stamps [Printed].
IMPTO DE GUERRA: Spain, war tax stamps (1874-98) [War Tax].
IMPUESTO: Chile, revenues used as postage [Tax].
IMPUESTO DE GUERRA: Spain, war tax stamps (1874-98) [War Tax].
IMPUESTO DE ENCOMIENDAS: Uruguay, parcel posts.
INCHI YA ETAT DU KATANGA: Katanga, rebellion against the Belgian Congo.
iNCi YIL DONUMU: Turkey.
INDE: French India.
INDIA (with Portuguese or words REIS, REAL, TANGAS or RUPIA): Portuguese India.
INDIA PORT. : Portuguese India (1871-86).
INDIA PORTUGUEZA: Portuguese India (1887-95).
INDIE: French India.
INDO-CHINE: Indo-China.
INDONESIA (not preceded by REPUBLIK): Netherlands Indies.
INDONESIA REPUBLIK: Indonesia.
INDORE: India- Indore (1904-47).
INDUSTRIELLE KRIEGSWIRTSCHAFT: Switzerland War Board of Trade officials (1918).
INHAMBANE (overprint on stamps of Mozambique): Inhambane (1894-5).
INKERI: North Ingermanland (1920).
INLAND (on stamp with no country name): Liberia.

ISLE OF JETHOU: Channel Islands U.K. Local Post (1960-1969).
INSELPOST (overprint): Germany, military stamps.
INSTRUCAO D.L. No. 7 de 3-2-34 (overprint on war tax stamps of Portuguese India): Timor, postal tax stamps (1934-5).
INSTRUCCION: Venezuela, fiscal stamps.
INSTRUCCION SELLO PROVISIONAL CARUPANO 1902: Venezuela- Carupano (1902).
INSUFFICIENTLY PREPAID POSTAGE DUE: Zanzibar (1931-33).
IONIKON KPATOΣ: Ionian Islands [Ionian Government].
I.O.V.R.: Romania, postal tax stamps (1948).
I POLSKA WYSTAWA MAREK (overprint): Poland, semipostals [White Cross Society].
I.P.N. (overprint): India, fiscal commission on due notes [Indian Postal Note].
I.R. (overprint): U.S. Internal Revenue issues.
IRANIENNES: Iran (1935-7).
IRAQ (overprint on stamps of Turkey): Mesopotamia (1918-22).
IRIAN BARAT: West Irian (New Guinea) (1963-8).
I.R. OFFICIAL (overprint): Great Britain, officials (1882-1904) [Inland Revenue].
I. S. (overprint): South Australia, officials (1868-74) [Inspector of Sheep].
ISLAND: Iceland.
ISLAS DE JUAN FERNANDEZ: Chile- Juan Fernandez Islands, also seeing general use (1910).
ISLAS GALAPAGOS: Ecuader- Galapagos Islands.
ISOLE ITALIANE DELL'EGEO (overprint on stamps of Italy): Italy- Aegean Islands (1930-40).
ISOLE JONIE (overprint on stamps of Italy): Ionian Islands- Italian occupation (1941).
ISTRA SLOVENSKO PRIMORJE: Yugoslavia, issues for Istria and the Slovene Coast (1946).
ISTRIA LITTORALE SLOVENO: Yugoslavia, issues for Istria and the Slovene Coast (1946).
ITA-KARIALA (overprint on stamps of Finland): Karelia, Finnish military administration (1941-?).
ITALIA: Italy.
ITALIANE: Italy.
ITALIANO: Italy.
ITALIA OCCUPAZIONE MILITARE ITALIANA ISOLE CEFALONIA E ITACA (overprint on stamps of Greece): Ionian Islands- Italian occupation.
ITALIAN SOMALILAND: Somalia.
IZMIR HIMAYEIETFAL CEMIYETI: Turkey, tax stamps (1933).

J

J (overprint on stamps of Peru): Peru- Yca (1884).
JAFFA (overprint on stamps of Russia): Russia- Offices in Turkey (1909-10).
JAIPUR: India- Jaipur (1904-49).
JAMHURI ZANZIBAR TANZANIA: Zanzibar (1964-8).
JANINA (overprint on stamps of Italy): Italy- Offices in Turkey- Janina (1902-11).
JAPANESE: Japan (1876-96).
JAVA (overprint): Netherlands Indies for Java and Madura, to check the frequency of mail (1908).
JA ЦPECHN KPCT (and cross): Jugoslavia, postal tax stamps.
JEEND STATE (overprint): India- Jhind (1885).
JERUSALEM (overprint on stamps of Russia): Russia- Offices in Turkey (1909-10).

JETHOU: Channel Islands U.K. Local Post (1960-1969).
JIND STATE (overprint): India- Jhind (1885-1913).
JIND (overprint): India- Jhind (1913-43).
JOHOR (overprint on stamps of Straits Settlements): Malaya- Johore (1884-91).
JOHORE: Malaya- Johore.
JORNAES: Portuguese language countries for printed matter [Journals].
JOURNAUX: France, for newspapers and printed matter (1868) [Journals].
JOURNAUX DAGBLADEN (overprint): Belgium, newspaper stamps.
J.R.G. AEREO VALE 1946 (overprint): Venezuela under the Junta Revolucionaria de Gobierno.
JUAN FERNANDEZ (overprint): Chile (1910).
JUBILE DE L'UNION POSTALE UNIVERSELLE: Switzerland (1900).
JUEGOS OLYMPICOS (overprint): Costa Rica, semipostals.
JЧΓOCЛABИJA: Yugoslavia.

K

K (with no country name): Bosnia and Herzegovina.
K 60 K (surcharge): Armenia (1919).
K-numeral-K (surcharge): Far Eastern Republic (1920).
KAULBACH ISLAND: (1971-84) Island off the coast of Nova Scotia with local post stamps to frank mail to the nearest Canadian post office on the mainland.
KAIS KON: Austria (1853-1907).
KAISERLICHE KONIGLICHE OESTERRPOST: Austria (1853-1907).
KAISERLICHE KONIGLICHE OESTERRPOST (denominations in piastres): Austria- Offices in Turkey.
KALAYAAN NANG PILIPINAS: Philippines- Japanese occupation.
KAMERUN: Cameroun (1900-18).
KAMERUN (overprint on stamps of Germany): Cameroun (1897).
Kans. (overprint): U.S., Kansas overprints to reduce theft (1929).
KAP: Latvia (1918-22).
KAPПATCbKA-YKRAIHA: Czechoslovakia- Carpatho-Ukraine.
KAПATCbKA ЧkPAIHA: Carpatho-Ukraine.
KARJALA: Karelia (1922).
KARKI (overprint on stamps of Italy): Italy- Aegean Islands- Calchi (1912-22).
KARLFONDS: Austria, Bosnia and Herzegovina, military fieldpost stamps with charity surcharge [Emperor Karl?s Fund].
KARNTEN ABSTIMMUNG (overprint on stamps of Austria): Austria- Carinthian plebescite (1920).
KAROLINEN: Caroline Islands.
KASAI (SOUTH KASAI): Congo- unrecognized state (1960-1).
KATANGA: Congo- unrecognized state (1960-3). Revolt was against the (then) Republic of the Congo.
KATCHAK POSTA (overprint in Turkish characters): Turkey, used on attempted but caught smuggled private letters into Greece, representing double postage and fine paid [Smuggled Letter].
KATHERI STATE OF SEIYUN: Aden- Katheri (1942).
K.C.-NOUITA: Serbia (1866) [Princely Serbian Post].
K.C. ПOЩTA: Serbia.
K. CPБCKA ПOЩTA: Serbia.
KEDAH: Malaya- Kedah.
KEELING: Cocos (Keeling) Islands.
KELANTAN: Malaya- Kelantan.
KEMAHKOTAAN (overprint): Malaya- Johore, for new Sultan (1896) [Coronation].
KENTTA POSTIA. PUOLUSTUSVOIMAT: Finland, military stamps.
KENTTA-POSTI FALTPOST: Finland, military stamps (1943).
KENTTAPOSTIA: Finland, military stamps (1941-63).
KENYA & UGANDA: Kenya, Uganda & Tanzania (1922-33).
KENYA UGANDA TANGANYIKA: Kenya, Uganda & Tanzania (1935-64).
KENYA UGANDA TANZANIA: Kenya, Uganda & Tanzania (1965-1976).
KERASSUNDE (overprint on stamps of Russia): Russia- Offices in Turkey (1909-10).
K.G.C.A. (overprint on newspaper stamps of Yugoslavia): Yugoslavia- Carinthian plebescite (1920) [Koruska Glasoona Cona A (Carinthian Plebescite Zone A)].
KGL. POST FRM. (denomination in cents): Danish West Indies (1855-73) [Kongeligt Post Freimaerk (Royal Post Free Stamp)].
KGL. POST FRM. (denomination in skillings): Denmark (1851-68) ) [Kongeligt Post Freimaerk (Royal Post Free Stamp)].
KИTAИ: Russia- Offices in China.
KHMERE: Cambodia (1971-5).
KHOR FAKKAN: Sharjah (1964-?).
KIAUTSCHOU: Kiauchau.
KIBRIS: Cyprus.
KIBRIS CUMHURIYETI: Cyprus [Cyprus Republic].
KIBRIS TURK FEDERE DEVLETI: Cyprus- Turkish occupation.
KINGSTON RELIEF FUND 1d (overprint): Barbados, semipostals for help for Jamaican earthquake (1906).
KIONGA (overprint on stamps of Lourenzo Marques): Kionga (1916)
KISHANGARH: India- Kishangarh (1904-47).
KISHENGARH: India- Kishangarh (1899-1904).
K.K. (BRIEF MARKEN): Austria [Imperial Royal Letter Stamp].
K K K (overprint): Philippines- Aguinaldo, political secret society [Kataas-taasan Kagalanggalang Katipunan].
KK-POST-STEMPEL with values in kreuzer: Austria [Imperial Royal Postage Stamp].
KK-POST-STEMPEL with values in cents: Austria- Lombardy Venetia [Imperial Royal Postage Stamp].
KLAIPEDA: Memel, Lithuanian occupation (1923).
KOH: Russia, South Russia, Far Eastern Republic, Finland, Latvia or Batum.
KOINΩNIKH ПRONOIA: Greece, postal tax stamps.
KOЛETHИ ПPATKИ: Bulgaria, parcel post.
KOLONIE CURACAO: Netherlands Antilles (1903-8) [Colony of Curacao].
KOLONIE SURINAME: Surinam (1903-8) [Colony of Surinam].
KON: Russia, South Russia, Far Eastern Republic, Finland, Latvia or Batum.
KOП-KOP.: Finland.
KONGELIGT POST FRIMAERKE: Denmark (1851) [Royal Post Free Stamp].
KONGRESI K.K.F.S. (overprint): Albania, postal tax semipostals.
KONINKRIJK DER NEDERLANDEN: Netherlands [Kingdom of the Netherlands].
KOP KOH: Finland (1856-66).
KOPYTΣA: Epirus- Karitsa issue.
KORCA: Albania (1914-18).
KORCE: Albania (1914-18).
KORONA (currency): Hungary [Crown].
KOUANCTCHE-OUWAN (overprint on stamps of Indo-China): France- Offices in China- Kwangchowan (1906-41).
KOUANG-TCHEOU (overprint on stamps of Indo-China): France- Offices in China- Kwangchowan (1906-41).
KOZTARSASAG: Hungary (1918-9) [Republic].
KOZTARSASAG (overprint): Hungary (1918-9) [Republic].
K.P. (overprint): Philippines- Japanese occupation officials [Kagamitang Pampamahalaan].
K.П. (overprint): Greece, postal tax stamps.
KPAJbEBCTBO C. X. C.: Yugoslavia.
KPALJEVSTVO SRBA, HRVATA I SLOVENACA: Yugoslavia.
KPAЛbEBИHA CPБИJA: Serbia.
KPAЛbEBИHA CPБA XPBATAИ CЛOBEHAЦA: Yugoslavia.
KPbIMCKЛΓO KPAEBOΓO ПPABKTEЛbCTБA: South Russia- Crimea.
KPCT.A.: Yugoslavia, postal tax stamps.
KPHTH: Crete.
KR. (currency): Austria, Baden, Bavaria, Germany, Hungary or Wurttemberg [Kronen (crown)].
Kr. 1.98 (overprint): Sweden, parcel posts.
Kr. 2.12 (overprint): Sweden, parcel posts.
KRALJEVINA SRBA, HRVATA I SLOVENACA: Yugoslavia [Kingdom of Serbia, Croatia and Slovenia].
KRAlb. UPHATOPA: Montenegro.
KREUZER (currency): Austria, Baden, Bavaria, Germany, Hungary or Wurttemberg.
KRONE (currency): Austria (1899-1952).
KRONEN (currency): Austria (1899-1952).
K.S.A.: Saudi Arabia (1975-present) 

KUK (see next)
K.U.K.: Austria, Bosnia and Herzegovina [Kaiserliche und Konigliche (Imperial and Royal)].
K-U-K FELDPOST (overprint on stamps of Bosnia and Herzegovina): Austria, military stamps (1915).
K-U-K FELDPOST: Austria, military stamps (1915-8).
K-U-K FELDPOST (with denominations in bani or lei): Romania- Austrian occupation (1917-8).
K-U-K-MILITARPOST: Bosnia and Herzegovina (1912-18) [Kaiserliche und Konigliche Militarpost (Imperial and Royal Military Post)].
KUPA (overprint): Yugoslavia- Italian occupation (1941-2).
KURLAND (overprint): Latvia- German occupation (1945).
KURUS: Turkey.
KUWAIT (overprint on stamps of Great Britain): Kuwait (1948-58).
KUWAIT (overprint on stamps of India): Kuwait (1923-45).
K. WURTT. POST: German States- Wurttemberg (1875-1900) [Konigliche Wurtembergische Post (Royal Wurttemberg Post)].

L

L (overprint): Colombia, airmails carried by LANSA company.
L. A. (overprint): South Australia, officials (1868-74) [Lunatic Asylum].
LA AGUERA: Aguera (1920-22).
L A B: Bolivia, airmails [Lloyd Aereo Boliviano].
LABUAN (overprint on stamps of North Borneo): Labuan (1894-1901).
LA CANEA (overprint on stamps of Italy): Italy- Offices in Crete (1900-12).
LA CRUZ ROJA ESPANOL: Spain, semipostals [Spanish Red Cross].
LA CRUZ ROJA PARAGUAY: Paraguay, semipostals [Paraguay Red Cross].
LA GEORGIE: Georgia (1919).
LAIBACH (overprint): Yugoslavia- Ljubljana- German occupation (1944-5).
LAGOS: Lagos, Nigeria (1874-1906).
LA LEY: Bolivia (1878) [The Law].
LAND-POST PORTE-MARKE: German States- Baden, postage dues (1862) [Rural Post- Postage Due].
L & S POST (overprint): Newfoundland airmail to ordinary use conversion (1931) [Land and Sea Post].
LANDSTORMEN FRIMARKE: Sweden, semipostals for funds to equip soldiers [Military Reserves Stamp].
LANSA: Colombia, airmails (1950).
L.A.R.: Libyan Arab Republic (1969-present)
LATTAQUIE (overprint on stamps of Syria): Latakia (1931-3).
LATVIJA: Latvia.
LATVIJA DSR: Latvia- Russian occupation.
LATWIJA: Latvia.
L. C. (overprint): South Australia, officials (1868-74) [Legislative Council].
LEGI POSTA: Hungary, airmails.
LEI (currency overprint on Austrian stamps): Romania- Austrian occupation (1917-8).
LERO (overprint on stamps of Italy): Italy Aegean Islands- Leros (1930-2).
LEROS (overprint on stamps of Italy): Italy Aegean Islands- Leros (1912-22).
LESOTHO (overprint on stamps of Basutoland): Lesotho (1966).
L?ETAT DU KATANGA: Katanga, rebellion against the Belgian Congo.
LEVA (currency): Bulgaria.
LEVANT: France- Offices in Turkey.
LEVANT (overprint on stamps of France): France- Offices in Turkey- Levant (1902-23).
LEVANT (overprint on stamps of Great Britain): Great Britain Offices in Turkey- Levant (1905-6).
LEVANT (overprint on stamps of Poland): Poland- Offices in Turkey- Levant (1919-21).
LEVANTE (overprint on stamps of Italy): Italy- Offices in Turkey- Levant.
LEY 8310 (overprint): Peru, postal tax stamps [Law 8310].
LEY NACIONAL DE SELLO: Argentina, postal fiscal stamps [National Stamp Law].
L F F (overprint): Liberia, officials [Liberian Frontier Force].
LIBAN: Lebanon.
LIBANAISE: Lebanon.
LIBAU (overprint on stamps of Germany): Latvia- German occupation (1919).
LIBERTAD, 15 DE SETIEMBRE: Guatemala (1886-94) [Liberty, September 15].
LIBERTAD Y ORDEN: Colombia [Liberty and Order].
LIBIA: Libya (1912-51).
LIBYA: Libya.
LIBYA (overprint on stamps of Cyranaica): Libya (1951).
LIBYE: Libya.
LIETUVA: Lithuania.
LIETUVA (overprint on stamps of Russia): Lithuania- South District (1919).
LIETUVOS: Lithuania.
LIETUVOS PASTA: Lithuania [Lithuania Post].
LIFE INSURANCE (overprint): New Zealand, life insurance department.
LIGNES AERIENNE DE LA FRANCE LIBRE: Syria- Free French Administration military airmails (1942).
LIGNES AERIENNE F.A.F.L.: Syria- Free French Administration military airmails (1942).

LIHOU: Channel Islands U.K. Local Post (1966-1969).
LIMBAGAN- 1543-1943 (overprint): Philippines- Japanese occupation (1943).
LINDBERGH ENERO 1928 (overprint): Costa Rica [Lindbergh January 1928].
LINEAS AEREA NACIONAL: Chile, airmails [National Air Lines].
LINEAS AEREAS DEL ESTADO: Argentina, airmails [State Air Lines].
LIPSO (overprint on stamps of Italy): Italy- Aegean Islands- Lisso (1912-32).
LIRE (currency overprint on stamps of Austria): Italy- Austrian occupation (1918).
LIRE 1.20 DI CORONA (currency overprint on stamps of Italy): Italy- Dalmatian occupation.
LISBOA: Portugal, Red Cross tax stamps (1913) or franchise stamps (1903-38).
LISSO (overprint on stamps of Italy): Italy- Aegean Islands- Lisso (1930).
LITAS: Lithuiania (1922-40).
LITWA SRODKOWA: Central Lithuania.
LITWY SRODKOWEJ: Central Lithuania.
LJUBLIANSKA: Yugoslavia- Ljubljana- German occupation (1944-5).
L. L. (overprint): South Australia, officials (1868-74) [Legislative Library].
L.L.L.R.: Georgia.
L. MARQUES (overprint on stamps of Mozambique): Lourenco Marques (1895-7).
L Mc L (and design of ship): Trinidad- Lady McLeod private issue (1847).
LOCAL-TAXE: Switzerland- Zurich (1843-6).
LOCUST CAMPAIGN (overprint): Trans-Jordan, semipostals.
LOJA FRANCA (overprint on stamps of Ecuador): Ecuador- Loja Province, control overprint to prevent use of stolen stamps from July 1902 Guyaquil Post Office fire (1902-3).
LOKAL BREF: Sweden- Stockholm.
LOSEN: Sweden, postage dues [Redemption Money].
LOS RIOS (overprint): Ecuador, provincial control (1902-3).
LOTHRINGEN (overprint on stamps of Germany): France- German occupation of Lorraine(1940).
LOTNICZA: Poland, aimails.
L.P. (overprint on stamps of Russia): Latvia- Russian occupation for Mitau and Schaulen (1919) [Latvija Pawalda (Latvia Administration)].
L. T. (overprint): South Australia, officials (1868-74) [Land Titles].
LTSR 1940 VII 21 (overprint): Lithuania- Russian occupation.
LUBIANA (overprint): Yugoslavia- Ljubljana- Italian occupation (1941).
LUCHA CONTRA EL CANCER (overprint): Panama, semipostals [Fight Against Cancer].
LUCHTEPOST: Belgium, airmails [Air Post].
LUCHTEPOSTZEGEL: Netherlands, airmails.
LUEBECK: German States- Leubeck (1863-7).
LUFTFELDPOST: Germany, military air post stamps (1942).

LUNDY: Island on Bristol Channel. U.K. Local Post (1929-1969).
L.T.S.R. (overprint with date): Lithuania, union with the U.S.S.R.
LUGPOST: South Africa or South West Africa, airmail stamps.
LUXEMBOURG (overprint on stamps of Germany): Luxembourg- German occupation (1940-1).

M

M (overprint): Belgium, military parcel posts.
M. (overprint): South Australia, officials (1868-74) [Military].
M.A. (overprint): Argentina, officials [Ministry of Agriculture].
M. B. (overprint): South Australia, officials (1868-74) [Marine Board].
MACAU: Macao.
MACAV: Macao.
MADAGASCAR (overprint on stamps of France): Madagascar (1895).
MADEIRA (overprint on stamps of Portugal): Madeira (1868-98).
MADERANERTHAL: Switzerland, hotel local stamp.
MADRID: Spain (1920-30).
MAFEKING (overprint on stamps of Bechuanaland): Cape of Good Hope (1900).
MAFEKING (overprint): Cape of Good Hope (1900).
MAGYAR: Hungary.
MAGYAR KIR. HIRLAP BELYEG: Hungary, newspaper tax stamps.
MAGYAR KIR(ALYN) POSTA: Hungary [Hungarian Royal Post].
MAGYAR NEMZETI KORMANY SZEGED (overprint): Hungary- Szeged- Serbian occupation (1919) [Hungarian People?s Government Szeged].
MAGYAR NEPKOZTARSASAG: Hungary (1919) [People?s Popular Republic].
MAGYARORSZAG: Hungary (1925) [Hungarian State].
MAGYAR TANACS KOZTARSASAG: Hungary (1919) [Hungarian Soviet Republic].
MAHRA SULTANATE OF QISHN AND SOCOTRA: South Arabia (1967).
MAI GT. PRE. 1902 (overprint): Haiti (1902) [Gouvernement Provisoire (Provisional Government)].
M.A.L.: cancel of British Forces in North and East Africa [Military Authority Lira].
MALACCA: Malaya- Malacca.
MALAGA (overprint): Spain revolutionary issues- Malaga (1937).
MALAGA ARRIBA ESPANA (overprint): Spain- Malaga, revenues.
MALAGASY: Madagascar (1961-present).
MALAYA (overprint) Malaya- Kelantan, Negri Sembilan, Pahang, Perak, Perlis, Selanegor or Trengganu.
MALAYA (overprint over picture of mosque): Selangor.
MALAYA (overprint over picture of over picture of State Arms): Negri Sembilan.
MALAYAN POSTAL UNION: Malaya, postage dues (1945).
MALAYA PERLIS: Malaya- Perlis.
MALAYA SINGAPORE: Singapore.
MALDIVES (overprint on stamps of Ceylon): Maldives Islands(1906-9).
MALGACHE: Madagascar (1959-61).
MALMEDY (overprint on stamps of Belgium): Germany- Belgian occupation of Melmedy (1920-1).
MALUKA SELATAN: South Moloccas (Indonesian private issues).
MANAMA: Ajman- Manama.
MANDAT: Netherlands, money order stamps (1894).
MANIZALES: Colombia- Manizales.
MAPKA: Russia, Finland or Serbia.
MARCA DA BOLLO: Italy.
MARIANAS ESPANOL (overprint on stamps of Spain): Mariana Islands (1899).
MARIANEN: Mariana Islands (1899-1919).
MARIENWERDER (overprint on stamps of Germany): Marienwerder plebescite (1920).
MARK (currency): Finland, Germany.
MARKA (currency): Estonia (1919-28), Russia.
MARKAA (currency): Finland.
MARKKA (currency): Finland.
MAROC: French Morocco, Morocco.
MAROCCO (overprint on stamps of Germany): Germany- Offices in Morocco.
MAROKKO (overprint on stamps of Germany): Germany- Offices in Morocco (1911).
MARRUECOS: Morocco- Northern Zone (1956-8).
MARRUECOS (overprint on stamps of Spain): Spanish Morocco.
MARRUECOS ESPANOL: Spanish Morocco- Northern Zone.
MARSHALL INSELN: Marshall lslands.
MARTINIQUE (overprint on stamps of French Colonies): Martinique (1886-92).
MARSCHELL INSELN: Marshall Islands.
MAURITANIE: Mauritania.
MAGAZON A MOROC: Sultanate of Morocco, local issue (1891) [Mazagan to Morocco].
MAGAZON MARAKECH: Sultanate of Morocco, local issue (1893) [Mazagan to Marakesh].
MAT TUAN D.T.G.P. MIEN NAM VIET NAM: National Front for the liberation of South Vietnam.
MAZATLAN (overprint): Mexico- Mazatlan (1916).
M.B.D. (overprint): India- Nandgaon, officials (1893-5).
MBLEDHJA KUSHTETUGESE (overprint on stamps of Italy): Albania- Italian dominion (1939).
MBRETNIJA SHQIPTARE: Albania- Italian occupation.
MECKLENB.: German States- Mecklenburg-Schwerin (1856-67).
MEDELLIN PROVISIONAL: Colombia- Antioquia (1888-9).
MEDIA ONZA: Spain, official stamps (1854-63).
M.E.F. (overprint on stamps of Great Britain): Offices in Africa (1942-50) [Middle East Forces].
MEJICO: Mexico (1856-64).
MELAKA: Malaysia- Malacca.
MELAT-I-KAZERUN 1335 (overprint): Iran, unofficial rebellion overprint (1917).
MEMEL (overprint on stamps of France): Memel (1920-3).
MEMEL with KLAIPEDA: Memel- Lithuanian occupation (1923).
MEMEL GEBIET: Memel [Memel District].
MENSAJERIAS: Uruguay, special delivery stamps.
METELIN (overprint on stamps of Russia): Russia- Offices in Turkey (1910).
MEXICANO: Mexico.
MEXICO TRANSITORIO: Mexico- Sonora revenues.
M.G. (overprint): Argentina, officials [Ministry of War].
M.H. (overprint): Argentina, officials [Ministry of Finance].
M.I. (overprint): Argentina, officials [Ministry of Interior].
MILESIMA DE ESCUDO (currency): Spain.
MILESIMA DE PESO (currency): Spanish Colonies.
MILESIMO (currency): Uruguay.
MILITAR K.u.K. POST: Bosnia and Herzegovina- Austrian Administration (1912).
MILITARPOST: Bosnia and Herzegovina.
MILITAR POST EILMARKE: Bosnia and Herzegovina, special handling stamps.
MILIT. (POST) PORTOMARKE: Bosnia and Herzegovina, military post postage dues..
MILL. (currency surcharge on stamps of France): France- Offices in Egypt (1921-8).
MILLIEME(S) (currency surcharge on stamps of France): France- Offices in Egypt (1921-8).
M.J.I. (overprint): Argentina, officials [Ministry of Justice and Education].
M. KIR.: Hungary (1916).
M.M. (overprint): Argentina, officials [Ministry of Marine].
MN: Korea (1884-95).
MOCAMBIQUE: Mozambique.
MOHΓOЛ ЩЧAAH: Outer Mongolia.
MOGADORO A MAROC: Sultanate of Morocco, local issue (1895) [Mogadoro to Morocco].
MONGTSEU (overprint on stamps of Indo-China): France- Offices in China- Mongtseu (1903-9).
MONGTZE (overprint on stamps of Indo-China): France- Offices in China- Mongtseu (1903-9).
MONISTIR (overprint on stamps of Turkey): Turkey, for royal visit of Sultan to Rumelia (1911)

MONROVIA: Liberia.
MONSTER (overprint): Dutch language countries [Specimen].
MONT ATHOS (overprint on stamps of Russia): Russia- Offices in Turkey- Mont Athos (1909-10).
MONTE CASSINO (overprint on stamps of Poland in Great Britain): Polish government in exile (1944).
MONTENEGRO (overprint on stamps of Austria): Montenegro- Austrian occupation (1917-8).
MONTENEGRO (overprint on stamps of Italy): Montenegro- Italian occupation (1941-2).
MONTEREY (overprint): Mexico- Monterey.
MONTEVIDEO: Uruguay- Montevideo (1858-67).
MONTSERRAT (overprint on stamps of Antigua): Montserrat (1876).
M.O.P. (overprint): Argentina, officials [Ministry of Public Works].
MOQUEA (overprint): Peru- Moquegua- Chilean occupation (1885).
MOQUEGUA (overprint): Peru- Moquegua, applied after regional earthquake (1881).
MOQUEGUA (overprint on stamps of Arequipa): Peru- Arequipa- Moquegua- Chilean occupation (1885).
MORA: Ukraine.
MORELIA (overprint): Mexico- Morelia.

MORESNET Local post - Belgium/Germany
MORROCCO AGENCIES (overprint on stamps of Gibraltar): Great Britain- Offices in Morocco.
MORROCCO AGENCIES (overprint on stamps of Great Britain): Great Britain- Offices in Morocco.
MORVI: India- Morvi (1931-48).
MOYEN CONGO: Middle Congo.
MQE (overprint on stamps of French Colonies): Martinique (1886-91).
M. R. (overprint): South Australia, officials (1868-74) [Manager of Railways].
M.R.C. (overprint): Argentina, officials [Ministry of Foreign Affairs and Religion].
M. R. G. (overprint): South Australia, officials (1868-74) [Main Roads Gambierton].
MUESTRA (overprint): Spanish language countries [Specimen].
MULTA: several countries, postage dues [Fined].
MULTADA: Chile, postage dues[Fined].
MULTAS: Ecuador, postage dues[Fined].
MUSCAT & OMAN: Oman (1966-70).
MUSTER (overprint): German language countries [Specimen].
M.V.i.R. (overprint): Romania- German occupation (1917-8) Militar Verwaltung in Rumanien

N

NABHA: India- Nabha.
NACHMARKE (overprint): Austria, postage dues.
NACH PORTO (overprint): Liechtenstein, postage dues [After Postage].
NACIONES UNIDAS: United Nations.
NANDGAM: India- Nandgam (1891-5).
NADRUK (underprint): Netherlands (1852) [Reprint].
NA OSWIATE: Poland, semipostals [For Public Instruction].
NAPA PARA (currency): Yugoslavia, Croatia, Serbia, Slovenia.
NAPOLETANA: Italian States-Two Sicilies.
NA SKARB NARODOWY: Poland, semipostals [For National Funds].
NA SLASK (overprint): Central Lithuania.
NATIONALER VERWALTUNGS AUSSCHUSS 10.XI 1943 (overprint): Yugoslavia and Montenegro- German occupation of Montenegro (1943).
NATIONALSOZIAL DEUTSCHE ARBIETERPARTE: Germany, franchise stamps [National Socialist German Worker’s party].
NATIONAL VERSAMMLUNG: Germany (1919) [National Assembly].
NATIONS UNIES: United Nations.
NATIONS UNIES OFFICE EUROPEEN (overprint on stamps of Switzerland): Switzerland, officials [United Nations European Office].
NAURU (overprint on stamps of Great Britain): Nauru (1916-23).
N.C.E. (overprint on stamps of French Colonies): New Caledonia (1881-93).
N.D. HRVATSKA: Croatia.
N.D. RATNI DOPRINOS: Croatia.
Nebr. (overprint): U.S. Nebraska overprints to reduce theft (1929).
NED ANTILLEN: Netherlands Antilles (1949-present).
NEDERLAND: Netherlands.
NEDERLANDSCH-INDIE: Netherlands Indies (1864-1949).
NEDERLANDSE ANTILLEN: Netherlands Antilles (1949-present).
NEDERLANDS NIEUW GUINEA: Netherlands New Guinea (1950-62).
NEDERL-INDIE: Netherlands Indies (1864-1949).
NED-INDIE: Netherlands Indies (1864-1949).
NED NIEUW GUINEA: Netherlands New Guinea (1950-62).
NEGRI SEMBILAN: Malaya- Negri Sembilan.
NE PAS LIVRER LE DIMANCHE: Belgium label (French inscription) preventing Sunday mail delivery (1893-1915) [Do Not Deliver Sunday].
NEU-GROSCHEN (currency): German States- Saxony.
NEW GRANADA: Colombia (pre 1862).
NEW HEBRIDES CONDOMINIUM (overprint on stamps of Fiji): New Hebrides (1908-10).
NEZAVISNA DRZAVA HRVATSKA: Croatia, postal tax stamps.
N.F. (overprint on stamps of Nyasaland): German East Africa- British occupation (1917) [Nyasaland Force].
N. FL.: Armenia.
NIET BESTELLEN OP ZONTAGE: Belgium label (Flemish inscription) preventing Sunday mail delivery (1893-1915) [Do Not Deliver Sunday].
NIEUW GUINEA: Netherlands New Guinea (1950-62).
NIEUW REPUBLIEK ZUID AFRIKA: New Republic.
NIPPON: Japan (1966-present).
NISIRO (overprint on stamps of Italy): Italy- Aegean Islands- Nisiro (1932-32).
NISIROS (overprint on stamps of Italy): Italy- Aegean Islands- Nisiro (1912-22).
NIUE (overprint on stamps of New Zealand): Niue.
NIVINI (overprint on special delivery stamps): Czechoslovakia, newspaper stamps.
NIWIN (overprint): Curacao, semipostals [initials of an Indonesian relief agency].
NLLE. CALEDONIE (overprint on stamps of French Colonies): New Caledonia (1892).
NO HAY ESTAMPILLAS (overprint): Colombia (1912) [There are no stamps].
NOPTO MAPKA: Serbia, postage dues.
NORDDEUTSCHER POST-BEZIRK: German States- North German Confederation (1868-71) [North German Postal Circuit].
NORD-DEUTSCH-POST: German States- North German Confederation, officials (1870-1).
NOREG: Norway (1951).
NORFOLK ISLANDS (overprint on stamps of Australia): Norfolk Islands (1959).
NORGE: Norway.
NOSSI-BE (overprint on stamps of French Colonies): Nossi-Be (1891-4).
NOUVELLE CALEDONIE: New Caledonia (1905-present).
NOUVELLES HEBRIDES: New Hebrides- French issues.
NOUVELLES HEBRIDES (overprint on stamps of New Caledonia): New Hebrides- French issues.
NOWANUGGUR: India- Nowanuggur (1877).
NOWTA: Serbia.
ПOYTA: Russia.
ПOYT MAPKA (no country name): Azerbaijan (1922-4).
NSB (overprint on stamps of French Colonies): Nossi-Be (1890-3).
N. SEMBILAN: Malaya- Negri Sembilian.
N.S.W.: New South Wales.
N. T. (overprint): South Australia, officials (1868-74) [Northern Territory].
N.W. PACIFIC ISLANDS (overprint on stamps of Australia): North West Pacific Islands (1915-6).
NYASSA (overprint on stamps of Mozambique): Nyassa (1898).
N.Z.: New Zealand.

O

OLYM: Greece.
OLYMП: Greece.
OLYMПIAKOI: Greece.
O. A. (overprint): South Australia, officials (1868-74) [Official Assignee].
OAHA MAPKA: Finland (1866-74).
OAXACA: Mexico- Oaxaca (1914).
O.B. (overprint): Philippines, officials (1906-present) [Official Business].
OBOCK (overprint on stamps of French Colonies): Obock.
OCCUPATION AZIRBAYEDJAN (overprint on stamps of Russia): Azerbaijan, unofficial overprints by Entente Allied officers (1918).
OCCUPATION FRANCAISE (overprint): Hungary- French occupation (1919).
OCCUPATION FRANCAISE CAMEROUN (overprint on stamps of Middle Congo): Cameroon- French occupation.
OCEANIE: French Polynesia (1892-1958).
OCUPACION DE PASQUA: Chile, semipostal for Easter Island.
OДHA MAPKA YKSIMAPKKA: Finland.
OESTERR: Austria (1883-1907) [Austria].
OESTERR POST with KAIS KOENIGL: Austria (1883-1907).
OESTERR POST LIECHTENSTEIN: Liechtenstein- Austrian postal administration (1912-20).
OEUVRES DE GUERRE (overprint): Cameroon, semipostals.
OEUVRES DE SOLIDARITE FRANCAISE: French Colonies, semipostals (1943-4).
OEUVRES SOCIALES (overprint on stamps of St. Pierre & Miquelon): St. Pierre & Miquelon, semipostals.
O.F. CASTELLORISO (overprint on stamps of France): France- Castellorizo occupation.
OFFENTLIG SAK: Norway, officials.
OFFICIAL (overprint on stamps of Kenya and Uganda): Tanganyika, officials (1959-60).
OFFISIEEL: South West Africa, officials.
OFFISIEEL-OFFICIAL: South Africa, officials.
OFF. SAK.: Norway, officials.
OFFICIEL (overprint): Luxembourg, officials.
OFFICIEL (overprint): Iran, officials denoting genuiness (1885-7).
OFICIAL: Spanish or Portuguese language countries [Official].
O.Ф. (overprint with airplane): Bulgaria, airmails.
O.H.E.M.S. (overprint): Egypt, officials (1922).
O.H.H.S. (overprint): Egypt, officials (1907-1922) [On His Highness’ Service].
O.H.M.S. (overprint): Canada, officials [On His (or Her) Majesty’s Service].
OHU POST: Estonia, airmails.
OIL RIVERS: Niger Coast Protectorate (1892-3).
OKCA: Russia- Army of the North (1919) [Odjeiny Korpus SevernoyArmii].
O.K.C.A. POCCIЯ: Russia- Army of the North (1918).
O.L. (overprint): Monaco, letters handed to mailmen or found in post boxes prior to 1908 [Origine Locale (Local Origin)].
OLTRE GIUBA (overprint on stamps of Italy): Oltre Giuba.
O.M.F. CILICIE (overprint on stamps of France): France- occupation of Cilicia.
O.M.F. SYRIE (overprint on stamps of France): Syria (1920-22) (French Military Occupation)].
ON C.G.S. (overprint on stamps of India- Cochin): India- Cochin, officials [On Cochin Government Service].
O.N.F. CASTELLORIZO (overprint on stamps of French Levant): France (French Naval Occupation)].
ON K.D.S. (overprint): India- Kishangarah, officials [On Kishengarh Durbar Service].
ON L.F.S. (overprint): India, private overprints to prevent theft [On Local Funds Service].
ON S.S. (overprint): India- Travanacore, officials.
ON S.S.S. (overprint): India- Sirmoor, officials [On Sirmoor State Service].
ON STATE SERVICE (overprint): Iraq, officials.
ONZA: Spain, officials [Ounce].
O.P.S.O. (overprint): New Zealand, officials for Post Office sent abroad [On Public Service Only].
ORANGE RIVER COLONY (overprint on stamps of Cape of Good Hope): Orange River Colony (1900-2).
ORANJE VRIJ STAAT: Orange River Colony [Orange Free State].
ORCHA: India- Orchha (1913-7).
ORCHHA: India- Orchha (1913-7).
ORDINARY (overprint): Liberia, airmail to regular mail conversion.
ORE (currency) Denmark, Sweden or Norway.
ORGANISATION INTERNACIONALE POUR LES REFUGIES (overprint): Switzerland- Int. Org. for Refugees, officials (1950).
ORGANISATION MONDIALE DE LA SANTE (overprint): Switzerland- World Health Organization, officials.
ORO PASTAS: Lithuania, air mails.
ORPHELINS DE LA GUERRE: France, semipostals [War Orphans].
ORTS-POST: Switzerland (1850).
O.S.: Norway, officials (1951-2) [Offentlig Sax].
O.S.: English language countries, officials [On Service].
O.S.G.S. (overprint): Sudan, officials [On Sudan Government Service].
OSTEN (overprint on stamps of Germany): Poland- German Occupation (1939).
OSTERREICH: Austria.
OSTERREICHISCHE POST: Austria.
OSTERR-POST: Austria.
OSTLAND (overprint on stamps of Germany): Russia- German occupation (1941-3).
O.T. (overprint): Czechoslovakia, newspaper stamps used by commercial firms.
OTVORENIE SLOVENSKENO (overprint on stamps of Czechoslovakia): Slovakia (1939).
OUBANGUI-CHARI: Ubangi.
OUBANGUI-CHARI-TCHAD (overprint on stamps of Middle Congo): Ubangi (1915-24).
O.U.S. (overprint between wavy lines): Great Britain, official overprint for the Oxford Union Society to prevent pilfering of 1d reds.
O.W. OFFICIAL (overprint): Great Britain- Office of Public Works, officials (1896-1902).

P

p (currency, on stamps with no name and queen’s head): Great Britain (1971-present) [Pence].
P (overprint on stamps of Straits Settlements): Malaya- Perak (1878).
P. (overprint): South Australia, officials (1868-74) [Police].
P. A. (overprint): South Australia, officials (1868-74) [Protector of Aboriginees].
PБЩИHCTA ПOЩA: Bulgaria, officials.
PACCHI POSTALI (with various designs): Italy, parcel posts.
PACCHI POSTALI (with denomination in diagonal band): San Marino, parcel posts.
PACCHI POSTALI (with star and crescent emblem): Somalia, parcel posts.
PACKENMARKE: Russia- Wenden, parcel post stamps (1863) [Parcel Stamp].
PACKHOI (overprint on stamps of Indo-China): France- Offices in China- Packhoi (1906-19).
PAHANG: Malaya- Pahang.
PAISA (currency): Indian States- Feridkot, Nepal, Pakistan.
PAITA (overprint): Peru- Paita- revolutionary period (1884).
PAK-HOI (overprint on stamps of Indo-China): France- Offices in China- Packhoi (1906-19).
PAKISTAN (overprint on stamps of India): Pakistan (1947-9).
PAKKE-PORTO: Greenland, parcel posts.
PALACIO DE COMMUNICACIONES: Colombia and Cuba, postal tax stamps.
PALESTINE (overprint on stamps of Egypt): Palestine- Palestine occupation (1948-9).
PALESTINE (overprint on stamps of Egypt with E.E.F.): Palestine- British Mandate.
PALESTINE (overprint on stamps of Trans-Jordan): Palestine.
PAPUA: Papua & New Guinea.
PAPUA AND NEW GUINEA: Papua New Guinea (1952-71).
PARA(S) (currency): Egypt, Turkey.
PARA(S) (currency overprint on stamps of Austria): Austria- Offices in Turkey.
PARA(S) (currency overprint on stamps of France): France- Offices in Turkey.
PARA(S) (currency overprint on stamps of Germany): Germany Offices in Turkey.
PARA(S) (currency overprint on stamps of Great Britain): Great Britain Offices in Turkey.
PARA(S) (currency overprint on stamps of Italy): Italy- Offices in Turkey.
PARA(S) (currency overprint on stamps of Romania): Romania- Offices in Turkey.
PARA(S) (currency overprint on stamps of Russia): Russia- Offices in Turkey.
PARA OS POBRES: Portugal and Azores, postal tax stamps (1915) [For the Poor].
PAR AVION: universal inscription, airmail.
PARDOES DA GRAND GUERRA: Portugal and Azores, postal tax due stamps [Comrades of the Great War].
PARM: Italian States- Parma (1852-55).
PARMENSI: Italian States- Parma (1852-55).
PAR POSTE AERIENNE: Switzerland, airmails.
PASCO (overprint): Peru- Pasco- Chilean occupation (1884).
PARTICULAR (overprint): Nicaragua, conversion of officials to ordinary mail.
PATIALA: India- Patiala (1891-1947).
PATMO (overprint on stamps of Italy): Italy- Aegean Islands- Patmo (1930-2).
PATMOS (overprint on stamps of Italy): Italy- Aegean Islands- Patmo (1912-22).
PATRIOTIC FUND: Queensland, semipostals.
PATZCUARO: Mexico- Patzcuaro, authenticity questioned.
P.C.Ф.C.P.: Russia (1921-3) [Russian Soviet Federated Socialist Republic].
PE. (currency): Egypt [Piastra Egiziane (Egyptian Pisatre)].
PECHINO (overprint on stamps of Italy): Italy- Offices in China- Peking (1917-9).
PELITA (overprint): Netherlands Indies, semipostals.
PEN (currency): Finland [Pennia].
PENANG: Malaya- Penang.
PENNI (currency): Finland.
PENNIAS (currency): Finland.
PEПБAИKA БbЛΓAПИЯ: Bulgaria [Bulgarian Republic].
PERAK: Malaya- Perak.
PENRHYN (overprint on stamps of Cook Islands): Penrhyn Island (1973-present).
PENRHYN ISLAND (overprint on stamps of New Zealand): Penrhyn Island (1902-20).
PEOPLE’S REPUBLIC OF SOUTHERN YEMEN (overprint on stamps of South Arabia): Yemen (1968).
PEOPLE’S DEMOCRATIC REPUBLIC OF YEMEN: Yemen (1971-present).
PERAK: Malaya- Perak.
PERLIS: Malaya- Perlis.
PER LUGPOS: Afrikaans language, South Africa, South-West Africa [air mail].
PER PACCHI (overprint): Vatican, parcel posts.
PERSANE(S): Iran (1881-1935).
PERSEKUTUAN TANAH MELAYU: Malaya (1957-63).
PERUANA: Peru.
PERV-AEREO: Peru, airmails.
PER VLIEGTUIG: Belgium, airmail.
PESA (currency overprint on stamps of Germany): German East Africa (1893).
PESETAS (currency, no country name): Spain.
PF or PFG (currency, overprint on stamps of Russia): Estonia- German occupation (1918).
PFENNIG (currency): German States-Wurttemberg, German States-Bavaria or Germany.
P.G.S. (overprint on stamps of Straits Settlements): Malaya- Perak, officials.
PHILIPPINE ISLANDS UNITED STATES OF AMERICA: Philippines- U.S. administration.
PHILIPPINES (overprint): U.S. administration of the Philippines.
PIASTER (currency): Austria- Offices in Turkey.
PIASTER (currency overprint on stamps of Austria): Austria- Offices in Turkey.
PIASTER (currency overprint on stamps of Germany): Germany- Offices in Turkey.
PIASTRA or PIASTRE (currency overprint on stamps of France): France- Offices in Turkey.
PIASTRA or PIASTRE (currency overprint on stamps of Great Britain): Great Britain Offices in Turkey.
PIASTRA or PIASTRE (currency overprint on stamps of Italy): Italy- Offices in Turkey.
PIASTRA or PIASTRE (currency overprint on stamps of Romania): Romania- Offices in Turkey.
PIASTRA or PIASTRE (currency overprint on stamps of Russia) on stamps of Russia: Russia- Offices in Turkey.
PIASTRO (overprint on stamps of Italy): Italy- Offices in Crete.
PIES (currency): India.
PICE (currency): Nepal.
PILGRIM TERCENTENNERY: U.S. issue (1920).
PILIPINAS: Philippines- Japanese occupation and republic issues since 1962.
PINSIN(E) (currency): Ireland.
PISCO (overprint): Peru- Pisco- Chilean occupation.
PISCOPI (overprint on stamps of Italy): Italy- Aegean Islands- Piscopi (1912-32).
PIURA: (overprint): Peru- Piura- Chilean occupation (1884).
PJON FRIM: Iceland, officials.
PJONUSTA: Iceland, officials.
PJONUSTU: Iceland, officials.
PJONUSTUMERLI: Iceland, officials.
PLEBISCITE OLSZTYN ALLENSTEIN (overprint on stamps of Germany): Allenstein (1920).
PLEBISCIT SLESVIG: Schleswig (1919).
P. L. TEHERAN (overprint): Iran- City of Teheran [Poste Locale Teheran].
P.M. (overprint on stamps of Italy): Italy, military stamps (1943-5 [Posta Militaire (military post)].
P. O. (overprint): South Australia, officials (1868-74) [Post Office].
POBLACHT NA HEIREANN: Ireland [Republic of Ireland].
POCCIИ (overprint on stamps of Russia): South Russia- Crimea.
POCCIR: Russia.
POCCIЯ: Russia, South Russia.
POCCIR cbБ AUMIЯ: Russia- Army of the North (1920).
POCZTA: Poland.
POCZTA POL. KORP (overprint on stamps of Russia): Poland (1918) [Polish Expeditionary Force].
POCZTA POLSKA (overprint on stamps of Austria): Poland (1918).
POCZTA POLSKA (overprint on stamps of Germany): Poland Poznan issues (1919).
POCZTA POLSKA (overprint on German occupation stamps): Poland.
POHJOIS INKERI: North Ingermanland.
POLAIRE INTERNATIONALE (1932): U.S.S.R., airmails.
POLE DU NORD (1931): U.S.S.R., airmails.
POLSKA: Poland.
POLYNESIE FRANCAISE: French Polynesia (1956-present).
POMBAL: Portugal and Azores, postal tax stamps.
PONCE: Puerto Rico (1898).
P.O.П.И.T. (overprint on stamps of Russia- Offices in Turkey): Ukraine, never issued.
P.O.П.И.T. (overprint on stamps of Russia- Offices in Turkey): Ukraine.
POR AVION: Venezuela, airmails.
POR CORREO AEREO: Colombia, airmails.
PORT CANTONAL: Switzerland- Geneva.
PORTEADO: Portugal and Azores, postage dues.
PORTEADO A RECEBER: Portugal and Azores, postage dues [Postage to Be Received].
PORTEADO CORREIO: Portugal and Azores, postage dues.
PORTE DE CONDUCCION: Peru, parcel posts [Postage for Conveyance].
PORTE DE MAR: Mexico, postage dues for ship mail (1875).
PORTE FRANCO with CORREOS: Peru (1858-72).
PORT GDANSK (overprint): Poland- Offices in Danzig (1925-38).
PORT LAGOS (overprint on stamps of France): France- Offices in Turkey (1893).
PORTO: multiple languages [Postage].
PORTO (no country name): Austria [Postage].
PORTO FRANCO: Portugal, franchise stamps with company name but without denomination.
PORTO FRANCO with CORREOS: Peru [Postage Free].
PORTO GAZETEI: Romania- Moldova, newspaper stamps (1858-9) [Newspaper Postage].
PORTOMAERKE: Danish West Indies and Norway, postage dues.
PORTOMARK: Bosnia & Herzogovina, postage dues.
PORTO PFLICHTICE DIENST SACHE: German States- Wurttemberg, officials [Service Matter Liable to Postage].
PORTO RICO (overprint): U.S. administration- Puerto Rico (1899).
PORT-SAID: France- Offices in Egypt- Port Said (1895-1928).
PORTUGAL CONTINENTE: Portugal [Portugal mainland].
POSESIONES ESPANOLES DEL SAHARA OCCIDENTAL: Spanish West Sahara.
POSIESXHEDEUIEEGIZIANE: Egypt (1872-9).
POSSEEL: Afrikaans language, South Africa and South West Africa [Postage].
POSTA (overprint): Tanna Tuva, converting fiscals to ordinary mail.
POSTA AEREA: Italian language countries [Air Mail].
POSTA AERIANA: Romania, air mails.
POSTA AERORE: Albania, airmails.
POSTA AJRORE: Albania, airmails.
POSTA CESKOSLOVENSKA (overprint on stamps of Austria): Czechoslovakia, semipostals (1919).
POSTA FIUME: Fiume, triangular newspaper stamp.
POSTAGE (with denominations in pies, annas or rupees): India- Hyderabad.
POSTAGE & REVENUE (with denominations in d (pence)): Great Britain.
POSTAGE & REVENUE (with denominations in annas): India- Kishengarh.
POSTAGE with CAMB AUS SIGILLUM NOV: New South Wales (1850-1).
POSTAGE DUE (with denominations in d-(pence): Great Britain, Australia.
POSTAGE I.E.F. 'D' (overprint on stamps of Turkey): Mesopotamia- British occupation of Mosul.
POSTAGE TWO CENTS with portrait of Andrew Jackson, initials C. S. in lower corners: United States
POSTALARI: Turkey [Postage].
POSTALE ITALIANO: Italy [Italian Postage].
POSTAL FERIL EST. OTAVALO (overprint on consular fee stamps): Ecuador, honoring railway (1928).
POSTAL UNION CONGRESS LONDON: Great Britain.
POSTA PNEUMATICA: Italy, pneumatic tube post.
POSTA ROMANA CONSTANTINOPOL (overprint on stamps of Romania): Romania- Offices in Turkey (1919).
POSTAS LE NIOC: Ireland, postage dues.
POSTAT AJRORE: Albania- Italian occupation, airmails.
POSTAT E QERVERRIES SE PERKOHESHME- TE SHQIPONIES: Albania.
POSTAT EXPRES: Albania, special delivery.
POSTA UKR. N. REP. SCHAGIW (surcharge on stamps of Austria): Western Ukraine
POSTCOLLI: Belgium, parcel posts.
POSTCOLLO (overprint): Belgium, parcel posts.
POSTE AERIEO (no country name): Iran, airmails (1928).
POSTE AERIEO (overprint on fiscal stamps): Iran, airmails.
POSTE AERIENNE: French language countries [Air Mail].
POSTE AERIENNE (no country name): Iran.
POSTE AVION: Haiti, airmails.
POSTE DE GENEVE: Switzerland- Geneva.
POSTE ESTENSI: Italian States- Modena (1852) [Post of the House of Este].
POSTE KHEDEVIE EGIZIANE: Egypt (1872-5) [Khediva Egyptian Post].
POSTE ITALIANE: Italy.
POSTEK NEDEUIERGIZIANE: Egypt (1872-9).
POSTE LOCALE: Switzerland- Geneva (1849-50) [Local Post].
POSTAGE PAYE (overprint): Haiti (1904) [Postage Paid].
POSTE PERSANE: Iran (1881-98).
POSTES: French language countries and universal [Postage].
POSTES (with red crescent and 1954): Afghanistan, tax stamps (1954).
POSTES AFGHANES: Afghanistan.
POSTES AVION: Haiti, airmails.
POSTES CENTIME France- Alsace and Lorraine- German occupation.
POSTES DE COREE: Korea (1902).
POSTES DE YEMEN: Yemen.
POSTES EGYPTIENNES: Egypt, United Arab Republic.
POSTES ETHIOPIENNES: Ethiopia.
POSTES EXPRES: Egypt, special delivery stamps.
POSTES HEDJAZ AND NEJDE: Saudi Arabia.
POSTES IMPERIALES DE COREE: Korea (1903).
POSTES OTTOMANES: Turkey, Mesopotamia (1913-22).
POSTES PERSANES: Iran.
POSTES SERBES (overprint on stamps of France): Serbia- Corfu (1916-8).
POSTES SYRIE: Syria.
POSTE VATICANE: Vatican City.
POSTFAERGE (overprint): Denmark, parcel posts.
POSTFRIM.: Norway, Denmark [Postfrimaerki (Free Postage Stamp)].
POSTGEBIET OB. OFT. (overprint on stamps of Germany): Lithuania- German occupation (1916-7)
POST LUCHTDIENST: Belgian Congo, airmails.
POST OBITUM: U.S.- dead letter seal (1877).
POST STAMP: India- Hyderabad.
POSTTAXE BAYER: German States- Bavaria, postage dues.
POST ZEGEL (no country name): Netherlands (1852-67), Transvaal [Postage Stamp].
POSTZEGEL Z. AFR. REPUBLIEK: Transvaal.
POST & RECEIPT (with denomination in annas): India- Hyderabad.
POULS: Afghanistan, semipostals (1952).
POUR LA CROIX ROUGE: Yugoslavia- postal tax stamps [For the Red Cross].
POUR LE STADE MUNICIPAL DE PORT-AU-PRINCE: Haiti, semipostal.
P.P.: French language countries, universal [Poste Paye (Postage Paid)].
P.P. (overprint on French postage dues): France- Offices in Morocco, conversion of postage dues to ordinary postage.
P.P.C. (overprint on stamps of Poland): Poland- Offices in Turkey, consular mail.
PREKOMURJE (overprint): Hungary- Yugoslavian occupation of Transmuria (left bank of Mur River) (1919).
PRENSA (overprint): Uruguay, newspaper stamps.
PREUSSEN: German States- Prussia (1861-7).
PRIMA VALORES DECLARADOS: Dominican Republic, insured letter stamps.
PRIMIER VURLO POSTAL- BARRION-MIAMI (overprint): Guatemala, airmails.
PRIMO VOLO DIRETTO ROMA-BUENOS AIRES TRIMOTORE "LOMBARDI-MAZZOTTI" (overprint): Italy and Cyrenaica,
PRINCE FAROUK: Egypt (1929).
PRINCIPAUTE DE MONACO: Monaco [Principality of Monaco].
PRINCIPAUTE DE TRINIDAD: Brazil- bogus private issue (1894).
PRISTINA (overprint on stamps of Turkey): Turkey (1911) [City of Pristina].
PRO AERO: Switzerland, airmails.
PRO AGRICULTURA Y CANADERIA: Paraguay, semipostals.
PRO CARTERO: Argentina, semipostals.
PRO CASA DE JUBILACIONES DE COMMUNICACIONES: Bolivia, postal tax stamps.
PRO COMBATTENTI (overprint): San Marino, semipostals (1918) [For the Troops].
PRO DESOCUPADOS (overprint): Peru, postal tax stamps [For Unemployed].
PRO EDUCACION FISICIA: Panama, postal tax stamp [For Physical Education].
PRO FUNDAZIONE STUDIO LIRE 5: Fiume, semipostals [Benefit of Educational Fund].
PRO INFANCIA (overprint): Mexico, postal tax stamps [For Children’s Welfare].
PRO JUVENTUTE: Switzerland, semipostals.
PRO PATRIA: Switzerland, semipostals [For the Country].
PRO PLEBISCITO TACNA Y ARICA: Peru- plebescite tax stamps (1925-8).
PROTECCION A LA INFANCIA (overprint): Mexico, postal tax stamps.
PROTECCION AL ANCIANO: Uruguay, postal tax stamp [For the Aged].
PROTECTORADO ESPANOL EN MARRUECOS: Spanish Morocco.
PROTECTORADO ESPANOL EN MARRUECOS (overprint on stamps of Spain): Spanish Morocco (1915).
PROTECTORAT COTE DES SOMALIS: Somali Coast.
PROTECTORATE (overprint on stamps of Bechuanaland): Bechuanaland Protectorate (1888-9).
PROTECTORAT FRANCAIS (overprint on stamps of France or French Morocco): French Morocco (1914-22).
PROTEJA A LA INFANCIA: Mexico, postal tax stamps [For Children’s Protection].
PRO TUBERCULOSOS POBRES: Spain (1937-8) [For the Poor with Tuberculosis].
PRO UNION IBEROAMERICANA: Spain (1930).
PROVINCE LAIBACH- LJUBLJANSKA POKRAJINA (overprint on stamps of Italy): Yugoslavia- Laibach- German occupation.
PROVINZ LAIBACH: Yugoslavia- Ljubljana- German occupation.
PROVISIONAL 1881-1882 (overprint): Peru- Arequipa (1881-5).
PROVISIONAL GOVT. 1893 (overprint): Hawaii Republic issues (1893).
PROVISORIO (overprint): Portugese Colonies, to revalidate demonetized stamps.
PROVISORISCH WERT IN SCHWEIZ FRANC (overprint): Liechtenstein [Temporary Value in Swiss Francs].
PROV. R.I.: United States- Postmaster's provisional issue.
PRO VIVIENDA OBRARA: Bolivia, postal tax stamps.
PRZESLYKA URZEDOWA: Poland, officials.
PS (intertwined in script letter): Colombia- Causa (1882-3).
P. S. (overprint): South Australia, officials (1868-74) [Private Secretary].
P.S.N.C. (in corners with ship): Peru- Pacific Steam Navigation Company (1857).
PTO-RICO: Puerto Rico.
PUL: Afghanistan.
PULAU PENENG: Malaysia- Penang.
PUNO (overprint on stamps of Peru or Arequipa): Peru- Chilean occupation (1882-5).
PUOLUSTUSVOIMAT KENTTA POSTIA: Finland.
PUTTIALA (overprint on stamps of India): India- Patiala (1884-90).
PUTTIALA STATE: India- Patiala (1884-90).
P. W. (overprint): South Australia, officials (1868-74) [Public Works].
PЧB or Pyb: (Roebel)   Russia, South Russia, or Finland.
PYCCHON APMIN (overprint on stamps of Ukraine): Russia- Offices in Turkey- Wrangel issues (1921).
PYCCKAR HOYTA (overprint on stamps of Ukraine): Russia- Offices in Turkey- Wrangel issues (1921).

Q

QATAR (overprint on stamps of Great Britain): Qatar (1957-60).
QARKU POSTES I KORCES: Albania (1918) [Local Pot of Korytza].
QEVERRIES SE PERKOHESHME: Albania (1913).
QUINDAR (currency): Albania.
QUINTAR (currency): Albania.
QU’AITI STATE IN HADHRAMAUT: Aden, East Aden Protectorate (1955).
QU’AITI STATE OF SHIHR AND MUKALLA: Aden, East Aden Protectorate (1955).
QUAN BOO: Vietnam, military stamps.
QUELIMANE (overprint on stamps of Portugese Colonies issues): Quelimane (1913).

R

R: universal symbol for registration.
R (on stamp covered with wriggly writing): India- Jhind (1874-84).
R (overprint on stamps of Colombia): Panama.
R on stamps with Arabic lettering but no country name: Iran.
RABAUL: New Britain- German New Guinea registration label (1914).
RACAPITO AUTORIZZATO: Italy, authorized delivery stamps.
RAJASTHAN (overprint on stamps of India): India- Rajasthan (1949).
RAPPEN (currency): Switzerland.
RARATONGA: Cook Islands (1919-31).
RATNI DOPRINOS: Croatia, semipostals.
RUA (overprint on stamps of Syria): United Arab Republic (1958).
RAYON: Switzerland (1850-4).
R. B. (overprint): South Australia, officials (1868-74) [Road Board].
R.B.S. (currency): Denmark (1851) [Riggsbank Skilling].
R. COMMISSARIATO CIVILE TERRITORIO SLOVENI OCCUPATI LUBLINA (overprint on stamps of Yugoslavia): Yugoslavia- Ljubljana- Italian occupation (1941-5).
R. de C. (overprint): Nicaragua, postal tax stamps [Reconstruction of Communications].
R. de C. GARZON 1894 NO HAY ESTAMPILLAS…: Colombia- Tomina [Republica de Colombia… (Republic of Colombia- No Stamps…)].
RECAPITO AUTORIZZATO: Italy, authorized delivery.
RECARGO: Spain, war tax stamps (1898) [Extra Charge].
RECOMENDADA: Colombia, registration (1881).
RECOMMENDATA: Italian language countries [Registration].
RECOMMENDE: French language countries [Registration].
RECOUVREMENTS: French language countries, to collect postage on returned C.O.D. parcels [Recoveries].
RECOUVREMENTS- TAXE A PERCEVOIR: French language countries, on stamps used to collect magazine subscriptions, etc. [Value to Collect].
RECOUVREMENTS- VALEURS IMPAYEES: French language countries, on stamps used to collect magazine subscriptions, etc. [Value Unpaid].
RECUERDO DEL I’DE FEBRERO: Honduras (1916).
REGATUL ROMANIEI (overprint on stamps of Hungary): Hungary- Romanian occupation (1919) [Kingdom of Romania].
REGENCE DE TUNIS: Tunisia (1888-1908) [Regency of Tunis].
REGGENZA ITALIANA DEL CARNARO (overprint): Fiume (1920) [ Italian Regency of Quarnaro].
REGIERUNGS DIENSTSACHE (overprint): Luxembourg, officials.
REGISTRO: Columbia-Antioquia (1896-9) [Registered].
REGNO D'ITALIA FIUME: Fiume (1924).
REGNO D'ITALIA FIVME: Fiume (1924).
REGNO D'ITALIA VENEZIA GIULIA: Austria- Italian occupation (1918).
REGNO D'ITALIA VENEZIA TRENTINO: Austria- Italian occupation (1918).
REHABILITADA PARA EL SERVICIO (overprint): Honduras, convert air mails to ordinary postage.
REICH: Germany (1872-1944).
REICHSPOST: Germany (1872-1944).
REIS with CORREIO (currency, no country name): Portugal. (1853-64).
REIS (currency): Portugal, Portuguese Colonies, Brazil.
REJISTRO: Colombia, registration [Registry].
RELAIS: Iran, stickers for railway tickets allowing users to ride postal wagons on non-railway routes.
REP. DI S. MARINO: San Marino.
REPOBLIKA MALAGASY: Madagascar.
REPOEBLIK INDONESIA: Indonesia.
REP SOCIALE ITALIANA: Italy- Italian Social Republic (1944).
REPUBBLICA ITALIANA: Italy.
REPUBBLICA DI SAN MARINO: San Marino.
REPUBBLICA SOCIALE ITALIANA: Italy- Italian Social Republic (1944).
REPUB. FRANC.: France, French Colonies.
REPUBLICA DE GUINEA ECUATORIAL: Equatorial Guinea.
REPUBLICA DOMINICANA: Dominican Republic.
REPUBLICA ESPANOLA: Spain.
REPUBLICA INHAMBANE (overprint on stamps of various Portuguese colonies): Inhambane (1913).
REPUBLICA MAYOR DE CENTRO AMERICA ESTADO DE EL SALVADOR: El Salvador.
REPUBLICA ORIENTAL DE URUGUAY: Uruguay (1864-6)
REPUBLICA ORIENTAL DEL URUGUAY: Uruguay (1866-1961).
REPUBLICA PERUANA: Peru.
REPUBLICA POPULARA ROMINA: Romania.
REPUBLICA PORTUGUESA: Portugal.
REPUBLIC OF BOTSWANA (overprint on stamps of Bechuanaland Protectorate): Botswana (1966).
REPUBLIEK STELLALAND: Stellaland.
REPUBLIEK VAN SUID-AFRIKA: South Africa (1961-71).
REPUBLIKA MALAGASY: Madagascar (Malagasy Republic).
REPUBLIKA NG. PILIPINAS: Philippines- Japanese occupation (1943).
REPUBLIKA POPULLORE E SHQIIPERISE: Albania.
REPUBLIK INDONESIA SERIKAT: Indonesia.
REPUBLIK MALUKU SELATAN: South Moloccas (Indonesian private issues).
REPUBLIOUE ARABE UNIE-SYRIE: United Arab Republic- Syria (1958).
REPUBLIQUE AUTONOME DU TOGO: Togo.
REPUBLIQUE CENTRAFRICAINE: Central African Republic.
REPUBLIQUE D’AZERBAIJAN: Azerbaijan (1919-22).
REPVBLIQUE DE COTE D'IVOIRE: Ivory Coast.
REPOBLIQUE DE GUINEE: Guinea.
REPUBLIQUE DE HAUTE VOLTA: Upper Volta.
REPUBLIQUE DEMOCRATIQUE DU CONCO: Congo.
REPUBLIQUE D'HAITI: Haiti.
REPUBLIQUE DU CONGO: Congo, Congo Republic.
REPUBLIQUE DU DAHOMEY: Dahomey.
REPUBLIQUE DU MALI: Mali.
REPUBLIQUE DU NIGER: Niger.
REPUBLIQUE DU SENEGAL: Senegal
REPUBLIQUE DU TCHAD: Chad.
REPUBLIQUE DU TOGO: Togo.
REPUBLIQUE FRANCAISE: France.
REPUBLIQUE GABONAISE: Gabon (1959-present).
REPUBLIQUE GEORGIENNE: Georgia.
REPUBLIOUE ISLAMIQUE DE MAURITANIE: Mauritania.
REPUBLIQUE LIBANAISE: Lebanon.
REPUBLIQUE MALGACHE: Madagascar (Malagasy).
REPUBLIQUE RWANDAISE: Rwanda.
REPUBLIQUE SYRIENNE: Syria.
REPUBLIQUE TOGOLAISE: Togo (1961-present).
REPUBLIQUE TUNISIENNE: Tunisia (1957-present).
REPULO POSTA (overprint): Hungary, airmails.
RESELLADO (overprint): Ecuador, control mark [Restamped].
RESELLADO (overprint): Venezuela, restore validity to demonitized stamps [Restamped].
RESISTANCE (overprint): Syria, military semipostals.
RESMI (overprint): Turkey, officials.
RETARDO (overprint): Colombia and Panama, late fee stamps [Late].
RETOURBRIEF KGL OBERAMT: German States- Bavaria, return letter stamps.
RETOURBRIEF KGL OBERPOSTAMT REGENSBURG: German States- Regensburg, return letter stamps.
RETURN FROM NORFOLK ISLANDS: Pitcairn Islands, marking inhabitant’s return to the island.
RETYMNO: Crete (1899).
REUNION (overprint on stamps of French Colonies): Reunion (1891).
R.F. (no country name): France, French Colonies [Republique Francais (French Republic)].
R. G. (overprint): South Australia, officials (1868-74) [Registrar General of Births].
R.H.: Haiti, postage dues (1898) [Republique d’Haiti (Republic of Haiti].
RHEINLAND-PHALZ: Germany- Rhine Palatinate- French military occupation (1947-9).
RHEIN-RUHR-HILSE (overprint): Germany, semipostals.
RHODESIA (overprint on stamps of Rhodesia and Nyasaland): Rhodesia, postage dues (1965-7).
R. H. Official (overprint): Great Britain, officials [Royal Household].
RIAL(S) (currency): Iran.
RIALTAR SEALDAC NA HEIREANN (overprint on stamps of Great Britain): Ireland (1922) [Prov. Government of Ireland].
RIAU (overprint): Indonesia- Riouw Archipelago (1954-60).
RIGSBANK SKILLING: Denmark (1851-4).
RIN (currency): Japan.
RIOS 19 (overprint on stamps of Ecuador): Ecuador, Los Rios provincial control marks (1902).
RIS (currency overprint on stamps of Netherlands Indies): Indonesia (1950-1) [Republik Indonesia Serikat].
RIZEH (overprint on stamps of Russia): Russia- Offices in Turkey- Rizah (1910).
RL. PLATA F.: Cuba, Philippines.
RN (currency): Japan.
R.O. (overprint on stamps of Turkey): Eastern Rumelia (1880) [Roumelie Orientale].
ROBERTSPORT: Liberia.
RODI: Italy- Aegean Islands- Rhodes.
RODI (overprint on stamps of Italy): Italy- Aegean Islands- Rhodes.
ROMANA: Romania or Rome.
ROMANIA: Romania.
ROMANIA- ZONE DE OCCUPATIE (overprint): Hungary- Romanian occupation.
ROMAGNE: Italian States- Romagne (1859-60).
ROMANA: Romania.
ROMINA: Romania.
ROODE KRUIS: Netherlands, semipostals [Red Cross].
ROSS DEPENDENCY: New Zealand- Ross Dependency (1957-present).
ROTARY INTERNATIONAL- CONVENTION WIEN 1932 (overprint): Austria semipostal (1932).
ROUMELIE ORIENTALE (overprint on stamps of Turkey): Eastern Roumelia (1880).
ROYAUME DE L'ARABlE SAQUOITE: Saudi Arabia.
ROYAUME DE L'ARABlE SOUDITE: Saudi Arabia.
ROYAUME DE YEMEN: Yemen.
ROYAUME DU BURUNDI: Burundi.
ROYAUME DU CAMBODGE: Cambodia.
ROYAUME DU LAOS: Laos.
ROYAUME DU MAROC: Morocco.
RP: Liechtenstein, Switzeriand.
R.P.E. SHIQPERISE: Albania.
RPF (surcharge): Luxembourg- German occupation (1940).
R.P. ROMINA: Romania.
RSA: South Africa (1967-present).
R.S.M.: San Marino (1949-51).
RUANDA (overprint on stamps of Congo): German East Africa- Belgian occupation (1916).
RUANDA-URUNDI (overprint on stamps of Congo): Ruanda-Urundi.
RUE (overprint): Ecuador, control mark.
RUMANIEN (overprint on stamps of Germany): Romania- German occupation (1918).
RUSSISCH-POLEN (overprint on stamps of Germany): Poland- German occupation (1915).
RWANDAISE: Rwanda.
RYUKUS: Ryukus Islands (1950-72).

S

S (overprint on stamps of Straits Settlements): Malaya- Selanegor (1879-91).
S. (overprint): South Australia, officials (1868-74) [Sheriff].
S.A.: Saudi Arabia.
SAARE (overprint on stamps of Bavaria): Saar (1920).
SAARE (overprint on stamps of Germany): Saar (1920).
SAARGEBIET: Saar (1920-34).
SAARGEBIET LUFTPOST: Saar, airmails.
SAARGEBIET VOLKSHILSE: Saar, semipostals.
SAARLAND: Saar (1957-9).
SAARPOST: Saar (1948).
SABAH (overprint on stamps of North Borneo): Sabah (1964).
SACHEN: German States- Saxony.
SACHSEN: German States- Saxony.
SAGGIO (overprint): Italy [Specimen or Proof].
SAHARA ESPANOL: Spanish Sahara.
SAHARA OCCIDENTAL: Spanish Sahara.
S.A.I.D.E. (overprint): Egypt, airmails [Services Ariens Internationalaux d’Egypte].
SAINT HELENA TRISTAN RELIEF (overprint): St. Helena, semipostal for Tristan da Cunha (1961).
SAINT PIERRE ET MIQUELON: St. Pierre & Miquelon.
SAINT PIERRE M-ON (overprint on stamps of French Colonies): St. Pierre & Miquelon.
S.A.K.: Saudi Arabia.
SALONICCO (overprint on stamps of Italy): Italy- Offices in Turkey- Salonika (1909-11).
SALONIKA (overprint on stamps of Italy): Italy- Offices in Turkey- Salonika (1909-11).
SALONIQUE (overprint on stamps of Russia): Russia- Offices in Turkey (1909-10).
SALVE HOSPES: Netherlands, semipostals for national tourist association.
SAMOA (overprint on stamps of Germany): Samoa (1900).
SAMOA (without WESTERN on stamps of New Zealand): Samoa (1914-34).
SAMOA I SISIFU: Western Samoa (1958).
SANDJAK D'ALEXANDRETTE (overprint on stamps of Syria): Alexandretta.
SANITORIUM: Dominican Republic, semipostals.
SANTANDER: Colombia- Santander.
SAORSTAT EIREANN (overprint on stamps of Great Britain): Ireland (1922-3) [Free State of Ireland].
SAR (Sytia (1961-present).
SARKARI: India- Soruth.
SARRE (overprint on stamps of Germany)- Saar (1920).
SASENO (overprint on stamps of Italy)- Saseno (1923).
SAURASHTRA: India- Soruth (1929-49).
S. C. (overprint): South Australia, officials (1868-74) [Supreme Court].
S.C.A.D.A.: Colombia- South American airline private stamps [Sociedad Colombia Alleman de Transportes Aereos].
SCARPANTO (overprint on stamps of Italy): Italy- Aegean Islands- Scarpanto (1912-32).
SCH. (currency): German States [Schilling].
SCHLESWIG: German States- Schleswig-Holstein (1864-5).
SCINDE DISTRICT DAWK: India (1852).
SCOUTS FUND (overprint): Siam, semipostals.
SCUDO (currency): Italian States- Roman States (1852).
SCUTARI DI ALBANIA (overprint on stamps of Italy): Italy- Offices in Turkey- Scutari (1909-16).
S.d.N. BUREAU INTERNATIONALE DU TRAVAIL (overprint): Switzerland, officials, Int. Labor Bureau.
SECOURS (with Arabic inscription): Saudi Arabia, postal tax stamps [Relief].
SECOURS AUX VICTIMS DE LA GUERRE: Haiti, postal tax stamps [Relief for War Victims].
SECOURS AUX REFUGIES (overprint): Syria, semipostal [Relief for Refugees.
SECOURS NATIONAL (overprint): French Colonies (various), semipostals [National Relief].
SEDANG: bogus issue (1899).
SEIYUN: Aden- Seiyun.
SEGNATASSA (no country name): Italy, postage due stamps (1863-9) [Sign Tax].
SEGNATASSE (no country name): Italy and Colonies, Vatican, postage due stamps [Sign Tax].
SEGURO POSTAL: Mexico, insured letter stamps [Safe Post].
SEGURO SOCIAL DEL CAMPESINO (overprint): Ecuador, postal tax stamps [Farmer’s Social Security].
SEJM WILNIE: Central Lithuania (1922).
SELANGOR: Malaya- Selangor.
SELLO POSTAL: Spain (1900-2).
SELLO POSTAL (overprint): Nicaragua, revalidating demonetized issues.
SELLOS DE CORREOS- RESENA HISTORICA: Spain, private issue by A.F. Duro (1881).
SEN (currency) Japan, Ryukyu Islands (1948-50).
SENEGAL (overprint on stamps of French Colonies): Senegal (1892).
SENEGAMBIE ET NIGER: Senegambia & Niger (1903).
SERBES (overprint on stamps of France): Serbia (1916-8).
SERBIEN (overprint on stamps of Austria or Bosnia and Herzegovina): Serbia- Austrian occupation (1916).
SERBIEN (overprint on stamps of Yugoslavia): Serbia- German occupation (1941).
SERVICE DE LA SOCIETE DES NATIONS (overprint): Switzerland, officials, League of Nations.
SERVICE DE L’ETAT: Egypt and Saudi Arabia, officials [Service of State].
SERVICE DES POSTES PERSANES: Iran, officials.
SERVICE FRANCO: Iran, officials.
SERVICE POSTAL AERIEN: Belgian Congo, airmails.
SERVICE POSTAL AERIENNE: French Morocco, airmails.
SERVICIO AEREO: Spanish language countries [Air Service].
SERVICIO AEREO HABILITADO (overprint): Honduras, officials made valid for airmail.
SERVICIO AEREO EXTERIOR: Spanish language countries [Foreign Air Service].
SERVICIO AEREO INTERIOR: Spanish language countries [Domestic Air Service].
SERVICIO AEREO INTERNACIONAL (overprint): Honduras, airmails [International Air Service].
SERVICIO AEREO SOBRETASE: Argentina, airmails.
SERVICIO CENTROAMERICANO (overprint): Nicaragua, airmails [Central American Service].
SERVICIO DEL ESTADO (overprint): Chile, officials [State Service].
SERVICIO INTERNO (overprint): Guatemala, officials [Internal Service].
SERVICIO OFICIO: Paraguay, officials [Official Service].
SERVICIO OFICIO (overprint): Peru and Ecuador, officials [Official Service].
SERVICIO ORDINARIO (overprint): Nicaragua, converting airmails to regular issues [Ordinary Service].
SERVICIO POSTAL AEREO: Brazil, airmails [Air Mail Service].
SERVICIO POSTAL AEREO (overprint): Colombia, Guatemala, Uruguay, airmails [Air Mail Service].
SERVICIO POSTAL DEL SALVADOR: El Salvador [El Salvador Postal Service].
SERVICIO POSTAL MEXICANO: Mexico [Mexico Postal Service] (1886-95).
SERVIZIO DI STATO: Italian language countries, airmail officials [State Service].
SEVILLA-BARCELONA: Spain (1929).
S F (overprint): Denmark, military stamps [Soldater Frimaerke (Soldier’s Stamp)].
S.G. (overprint): Sudan, officials [Sudan Government].
S. G. (overprint): South Australia, officials (1868-74) [Surveyor General].
SGR (currency): German States- various [Silver Groschen].
SH (in upper corners, no country name, eagle and shield): German States- Schleswig-Holstein (1850).
SHANGHAI CHINA (overprint on stamps of U.S.): United States- Offices in China (1919-22).
SHANGHAI LOCAL POST: Shanghai (1890-3).
SHANGHAI L.P.O.: Shanghai [Local Post Office] (pre-1890).
SHCO (on shield): Mozambique, postal tax stamps.
SHIHR AND MUKALLA: Aden- Shihr and Mukalla (1942-53).
SHQIPENIA (overprint on stamps of Turkey): Albania (1913).
SHQIPENIE: Albania.
SHQIPERIA: Albania.
SHQIPERIE KORCE VETQEVERITALE: French Forces- occupation of Albania- Korytza [Albanian Korytza Independent].
SHQIPERIJA: Albania.
SHQIPERISE: Albania.
SHQIPNI: Albania.
SHQIPNIJA: Albania.
SHQIPONIES: Albania.
S.H.S.: Yugoslavia (1918-20) [Srbska, Hrvatska, Slovenska (Serbo-Croat-Slovenian Kingdom)].
S.H.S. (overprint): Hungary- Yugoslavia- Croatia-Slovenia.
SICILIA: Italian States- Two Sicilies.
SIEGE DE LA LIGUE ARABE: Morocco.
SIEGE (OF) MAFEKING: Cape of Good Hope (1900).
SIMI (overprint on stamps of Italy): Italy- Aegean Islands- Simi (1912-32).
SINGAPORE MALAYA: Singapore (1948-59).
SIRMOOR: India- Sirmoor (1879-1901).
SIVAS (overprint on stamps of Turkey): Turkey (1930).
SKILLING (currency): Denmark, Norway.
SKILLING BANCO (currency): Sweden.
SLD. (currency): Austria- Offices in Turkey.
SLESVIG: Schleswig- plebecite issue (1920).
SLOVENI (overprint on stamps of Yugoslavia): Yugoslavia- Italian Occupation (1941).
SLOVENSKA POSTA: Czechoslovakia- Slovakia (1939-44).
SLOVENSKENO (overprint on stamps of Czechoslovakia): Czechoslovakia- Slovakia (1939-44).
SLOVENSKO: Czechoslovakia- Slovakia (1939-44).
SLOVENSKO-PRIMORGE (overprint on stamps of Yugoslavia): Yugoslavia- Istria (1945-6).
SLOVENSKY STAT (overprint on stamps of Czechoslovakia): Czechoslovakia- Slovakia (1939-44).
S. M. (overprint): South Australia, officials (1868-74) [Stipendiary Magistrate].
S. MARINO: San Marino.
SMIRNE (overprint on stamps of Italy): Italy- Offices in Turkey- Smyrna (1909-22).
SMYRNE (overprint on stamps of Russia): Russia- Offices in Turkey- Smyrna (1909-10).
SN (currency): Japan.
S.O. (overprint): Hong Kong, intended for revenue but postally used during a shortage (1882).
S.O. 1920 (overprint on stamps of Czechoslovakia): Eastern Silesia (1920) [Silesie Orientale].
SOBRE CLOTA PARA MULTOS POSTALES: Mexico- parcel posts.
SOBREPORTO: Colombia- postage dues.
SOBREPORTO AEREO: Colombia- airmail postage dues.
SOBRETASA AEREA- Colombia, airmail (1929).
SOCIEDAD COLOMBO-ALEMANA DE TRANSPORTES AEREOS: Colombia, airmail (1920-1).
SOCIEDADE DE GEOGRAPHIA DE LISBOA: Portugal, (1903-38) [Geographical Society of Lisbon].
SOCIEDADE HUMANITARIA CRUZ DE ORIENTE: Mozambique, postal tax stamps

SOCIEDADE PORTUGUEZA DA CRUZ VERMELHA PORTE FRANCO: [Portuguese Red Cross].
SOCIETE DES NATIONS: Switzerland- League of Nations, officials (1922-44).
SOL (currency): Peru.
SOLDI (currency): Austria- Lombardy-Venetia (1858-65).
SOLIDARITE 1947: Tunisia, semipostal.
SOLIDARITE FRANCAISE: French Colonies, general issue, semipostals (1943-4).
SOMALIA (overprint on stamps of Italy): Somalia (1922-3).
SOMALI DEMOCRATIC REPUBLIC (1970-3).
SOMALIA ITALIANA (overprint on stamps of Italy): Somalia.
SOMALIA ITALIANA MERIDIONALE (overprint on stamps of Italy): Somalia, postage dues (1906-8)..
SOMALILAND INDEPENDENCE 26 JUNE 1960 (overprint): Somaliland.
SOMALIS: Somali Coast (1902-67).
SOMALIYA: Somalia (1973-present).
SOM UBESORGET AABNET AF POST DEPARTMENTET: Norway, [Return to Sender]..
SOM UINDLOST AABNET AF POST DEPARTMENTET: Norway, [Return to Sender- Not Called For].
SONORA: Mexico- Sonora civil war issues (1913-4).
SORUTH: India- Soruth (1929-49).
SOUDAN (overprint on stamps of Egypt): Sudan (1897).
SOUDAN (overprint on stamps of French Colonies): Sudan (1894).
SOUDAN (overprint on stamps of Upper Senegal and Niger): Sudan (1921-30).
SOUDAN FAIS: French Sudan (1894) [Sudan Francaise].
SOUDAN FRANCAIS: French Sudan.
SOURASHTRA: India- Soruth (1923-9).
SOUTHERN RHODESIA (overprint on stamps of Great Britain): Southern Rhodesia, (1951).
SOUTH GEORGIA (overprint on stamps of Falkland Islands): Falkland Islands (1944- present).
SOUTH ORKNEYS (overprint on stamps of Falkland Islands): Falkland Islands (1944-62).
SOUTH SHETLANDS (overprint on stamps of Falkland Islands): Falkland Islands (1944-62).
SOUTH WEST AFRICA (overprint on stamps of South Africa): South West Africa (1923-27).
SOWJETISCHE BESATZUNGS ZONE (overprint on stamps of Germany): Russian occupation (1948).
SPANISH WESTERN SAHARA: Spanish Sahara.
SPECIAL EXPRES: Canada, special delivery.
SPECIMEN (overprint): English speaking countries, sample stamp.
SPITFIRE: Camerouns, semipostals.
SPM (overprint on stamps of French Colonies): St. Pierre and Miquelon (1885-6).
SPOORWAGEN CHEMINS DE FUR: Belgium, parcel posts.
S.Q. TRSTA-VUJA: Yugoslavia Zone B- Trieste.
S.Q. TRSTA-VUJA ZRACNA P: Yugoslavia Zone B- Trieste, airmails (1949).
SRBH HRVATI I SLOVENICA: Yugoslavia.
SRI LANKA: Ceylon (1972-present).
S.R.M. (currency): German States- Holstein [Skilling Reichs Munze].
SRODKOWA LITVA: Central Lithuania.
SRODKOWA LITWA POCZTA: Central Lithuania.
ST (no country name): Thailand (1932-43).
S. T. (overprint): South Australia, officials (1868-74) [Superintendent of Telegraph].
STAATS MARKE: German States- Wurttemberg, officials.
STADT BERLIN: Germany- Soviet occupation (1948-9).
STADT POST AMT: German States- Bremen [City Post Bremen].
STADT POST BASEL: Switzerland, Basel [City Post Basel].
STAEMPLE: Austria, newspaper stamps.

STAFFA: Island of Scotland UK, no local post exist, [Cinderella].
STAMPALIA (overprint on stamps of Italy): Italy- Aegean Islands- Stampalia (1912-32).
STAMPLE: Austria, newspaper stamps [Stamp].
STAMP DUTY: New Zealand and Victoria fiscal tax stamps.
STEMPLE: Austria, newspaper stamps [Stamp].
STATE OF KUWAIT: Kuwait (1962-present).
STATE OF SINGAPORE: Singapore.
STATI PARM: Italian States- Parma (1852-9) [State of Parma].
STATI PARMENSI: Italian States- Parma (1852-9) [State of Parma].
ST. CHRISTOPHER-NEVIS-ANGUILLA: St. Kitts- Nevis (1952-80).
STEMPEL with CENTS: Austria- Lombardy Venetia (1850).
STEMPEL with KREUZER: Austria (1850).
STG (no country name): Thailand (1932-43).
S. THOME E PRINCIPE: St. Thomas & Prince Islands.
STOCKHOLM: Sweden (1924).
S. TOME E PRINCIPE: St. Thomas & Prince Islands.
STOTHNKH (currency): Bulgaria.
ST-PIERRE M-ON (overprint on stamps of French Colonies): St. Pierre and Miquelon (1891-2).
STRAITS SETTLEMENTS (overprint on stamps of Labuan): Straits Settlements (1907).
S.T. TRSTA-VUJA: Yugoslavia Zone B- Trieste.
S.T.T. VUJA (overprint on stamps of Yugoslavia): Yugoslavia Zone B- Trieste.
S.T.T.-V.U.J.N.A. (overprint on stamps of Yugoslavia): Yugoslavia Zone B- Trieste.
S U (overprint on stamps of Strait Settlements): Malaya- Sungei Ujong (1878-91).
SUBMARINO with CORREO: Spain- submarine stamps (1938).
SUDAN POSTAGE TAX: Sudan, postage dues.
SUID-AFRIKA: South Africa.
SUIDWES-AFRIKA: South West Africa.
S UJONG (overprint on stamps of Strait Settlements): Malaya- Sungei Ujong (1891-4).
SUL BOLLETTlNO: Italy or overprinted colonies, parcel posts.
SUL BOLLETTlNO (on stamps with star and crescent): Somalia, parcel posts.
SULLA RICEVUTA: Italy or overprinted colonies, parcel posts.
SULLA RICEVUTA (on stamps with star and crescent): Somalia, parcel posts.
SULTANAT D'ANJOUAN: Anjouan.
SUNGEI UJONG (overprint on stamps of Strait Settlements): Malaya- Sungei Ujong (1878-91).
SUOMI (currency): Finland (1917-present).
SURCHARGE POSTAGE: Grenada. Trinidad and Tobago, postage dues.
SURGOS: Hungary, special delivery.
SURGOS (overprint on stamps of Hungary): Fiume, special delivery.
SURINAME: Surinam.
SVERIGE: Sweden.
S.W.A.: South West Africa.
S.W.A. (overprint on stamps of South Africa): South West Africa.
SWAZEILAND: Swaziland (1889-95).
SWAZILAND (overprinted on stamps of South Africa): Swaziland (1945).
SYRIAN ARAB REPUBLIC: Syria.
SYRIE: Syria.
SYRIENNE: Syria.
SZEGED 1919 (overprint on stamps of Hungary): Hungary- Szeged (1919).

T

T (in 4 corners with numeral in center): Dominican Republic (1901-42).
T (with lion., F and numeral): Belgium (1966-70).
T (overprint on stamps of any country): postage due stamps.
T (overprint with circle on stamps of Peru): Peru- Huacho (1884).
T. (overprint): South Australia, officials (1868-74) [Treasurer].
TA BETALEN PORT: Netherlands, Dutch Indies, Surinam, Netherlands Antilles.
TACNA Y ARICA: Peru-plebescite tax stamps (1925-8).
TAHITI (overprint on stamps of French Colonies or French Polynesia): Tahiti.
TAI-HAN: Korea (1895) [Empire of Korea].
TAKCA: Bulgaria, postage dues (1884-9) [Tax].
TAKCA ДOПЛAЩAHKE: Bulgaria, postage dues.
TAKCEHA БИЛbEΓA: Montenegro, postage dues.
TAKSE: Albania, postage dues [Tax].
TALCA: Chile- Talca tax stamp (1942).
TANGANYIKA & ZANZIBAR: Tanzania (1964).
TANGANYIKA KENYA UGANDA: Kenya, Uganda & Tanzania (1935-64).
TANGER (overprint on stamps of France and French Morocco): French Morocco (1918-24).
TANGER-FEZ: Sultanate of Morocco, local issue of questionable repute (1895).
TANGER (with CORREO(S) ESPANOL): Spanish Morocco-Tangier.
TANGIER (overprint on stamps of France): French Morocco, postage due stamps.
TANGIER (overprint on stamps of Spain): Spanish Morocco- Tangier.
TANGIER (overprint on stamps of Great Britain): Great Britain- Offices in Morocco (1927-57).
TANZANIA with MUUNGANO: Zanzibar & Tanzania- Zanzibar (1965-8).
TANZANIA, UGANDA, KENYA: Kenya, Uganda & Tanzania (1965-1976).
TANZANIA with ZANZIBAR: Zanzibar & Tanzania- Zanzibar (1965-8).
TASA: Uruguay, postage dues [Tax].
TASA POR COBRAR: Cuba, postage dues [Tax to Collect].
TASSE GAZETTE: Italian States- Modena, newspaper stamps (1859).
TAXA: Uruguay, postage dues.
TAXA DE FACTAGIU: Romania, parcel posts [Tax for Porterage].
TAXA DE GUERRA (with values in AVOS): Macao, war tax stamps (1919).
TAXA DE GUERRA (with values in 0$): Portuguese Africa, war tax stamps (1919).
TAXA DE GUERRA (with values in REIS): Portuguese Guinea, war tax stamps (1919).
TAXA DE GUERRA (with values in RP): Portuguese India, war tax stamps (1919).
TAXA DE PLATA: Romania, postage dues [Money Fine].
TAXA DEVIDA: Brazil, postage dues [Tax Due].
TAXA RECEBIDA: Mozambique, airmails.
TAXE (on 6 rappen stamp): Switzerland, Zurich.
TAXE (overprint): Albania, postage dues.
TAXE A PERCEVOIR: French language countries, postage dues [Tax to be collected].
TAXE A PERCEVOIR T (overprint): Ethiopia, postage dues.
TAXE PERCUE: Mozambique, airmails.
T.C. (overprint on stamps of Cochin): India- Travancore-Cochin (1950).
T.C.E.K.: Turkey, tax stamps (1946).
TCHAD: Chad.
TCHONGKING (overprint on stamps of Indo-China): France- Offices in China- Tchong King (1903-19).
T.C. POSTALARI: Turkey.
TE BETAALEN: South Africa and South West Africa, postage dues [To Pay].
TE BETALEN with A PAYER: Belgium, postage dues [To Pay.
TE BETALEN with PORT: Netherlands, Indies, Antilles, New Guinea or Surinam, all postage dues [To Pay].
TEHERAN (overprints): Iran (1902).
TELEGRAFOS: Spanish language countries [Telegraphs].
TELEGRAFOS DEL ESTADO: Chile, telegraph stamps [State Telegraphs].
T.E.O. with CILICIA (overprint on stamps of Turkey): Cilicia (1919) [Territoires Ennemis Occupes].
T.E.O. (overprint on stamps of France with denominations in MILLIEMES): Syria (1919) [Territoires Ennemis Occupes].
T.E.O. (overprint on stamps of France with denominations in MILLIEMES): France- Offices in Turkey: Cilicia (1919) [Territoires Ennemis Occupes].
T.E.O. (overprint on stamps of French Offices in Turkey): Cilicia, Syria (1919)
TERRES AUSTRALES ET ANTARCTIQUES FRANCAISES: French Southern and Antarctic Territory.
TERRES AUSTRALES ET ANTARCTIQUES FRANCAISES (overprint on stamps of Madagascar): French Southern and Antarctic Territory.
TERRITOIRE DE L'ININI (overprint on stamps of French Guiana): Inini (1932-41).
TERRITOIRE DU FEZZAN: Libya -Fezzan -French occupation.
TERRITOIRE DU NIGER (overprint on stamps of Upper Senegal and Niger): Niger (1921-6).
TERRITOIRE FRANCAIS DES AFARS ET DES ISSAS: Afars and Issas.
TERRITORIO DE IFNI (overprint on stamps of Spain): Ifni (1941-50).
TERRITORIOS DEL AFRICA OCCIDENTAL ESPANOLA: Spanish West Africa.
TERRITORIOS ESPANOLES DEL GOLFO DE GUINEA: Spanish Guinea (1909).
TETUAN (overprint on stamps of Spain or Spanish Offices in Morocco): Spanish Morocco-Tetuan (1908).
T.F. (overprint): Orange River Colony, telegraph stamps [Telegraaf].
THAI: Thailand.
THAILAND (with denominations in cents): Malaya- Siamese occupation (1943-5).
THRACE INTERALLIEE (overprint on stamps of Bulgaria): Thrace- Allied occupation (1919-20).
THRACE OCCIDENTALE (overprint on stamps of Bulgaria): Thrace- Allied occupation (1919-20).
TIENTSIN (overprint on stamps of Italy): Italy- Offices in China- Tien Tsin (1917-21).
TIERRA DEL FUEGO: Argentina- local stamp (1891).
TIMBRE: French language countries [Stamp].
TIMBRE COLIS POSTEAUX (overprint): Indo-China, parcel post stamps.
TIMBRE DE RECONSTRUCCION: Guatemala, postal tax stamps [Reconstruction Stamp].
TIMBRE DU SOUVENIR: Luxembourg, semipostals.
TIMBRE FISCAL REPUBLIQUE SYRIENNE (overprint): Syria, postal tax stamps.
TIMBRE IMPERIAL JOURNAUX: France, newspaper stamps [Imperial Newspaper Stamps].
TIMBRE MOVIL: Spain, revenue stamps [Movable Stamp].
TIMBRE PATRIOTICO (overprint): Ecuador, postal tax stamps.
TIMBRE POSTE (overprint on stamps of France): French Morocco (1893).
TIMBRE POSTE COLIS POSTAUX (overprint): Martinique, postage dues.
TIMBRE PROPORCIONAL: Costa Rica, revenue stamps made valid for postage [Proportion Stamp].
TIMBRES DE MANDAT: Netherlands, money order stamps.
TIMBRE TAXE with A PERCEVOIR (no country name): French Colonies, postage dues (1945).
TIMBRU DE AJUTOR: Romania, postal tax stamps.
TIMBRU DE BINE-FACERE: Romania, postal tax stamps (1906) [Stamps of Benefaction].
TIMBRUL AVIATIEI: Romania, semipostals.
TIMBRU OFFICIAL: Romania, officials.
TIMOR (overprint on stamps of Macao): Timor (1885-95).
TIMOR (overprint on stamps of Mozambique): Timor (1946).
TJENESTE-FRIMAERKE: Denmark, officials (1871-1924) [Service stamp].
TJANESTE-FRIMARKE: Sweden, officials (1881-1919) [Service stamp].
TJENESTE-FRIMARKE : Sweden, officials (1874-80) [Service stamp].
TJENESTEFRIMERKE: Norway, officials (1926-32) [Service stamp].
T.L. 1 June 1899 (overprint): Tonga, marking king’s marriage [Taufa-Lavinia (king and queen’s name)].
TOGA: Tonga (1897-1949).
TOGO (overprint on stamps of Dahomey): Togo (1916-25).
TOGO (overprint on stamps of Germany): Togo (1897-99).
TOGO (overprint on stamps of Gold Coast): Togo (1915-6).
TOGO ANGLO-FRENCH OCCUPATION (overprint on stamps of German Togo): British occupation.
TOGOLAISE: Togo (1961-present).
TOGO OCCUPATION FRANCO-ANGLAISE (overprint on stamps of Togo and Dahomey): French occ.
TOKELAU ISLANDS (overprint on stamps of New Zealand): Tokleau islands (1966-7).
TOLIMA: Colombia- Tolima (1871-1904).
TOO LATE: Victoria, late fee stamp (1855).
TO PAY: Great Britain, postage dues.
TOSCANO: Italian States- Tuscany.
TOTOGI G TOHI: Tonga [Good for Postage].
TOU.: Iran, airmails (1928).
TOUVA: Tannu Tuva (1927-35).
TOVVA K 8 K POSTAGE: Tannu Tuva.
T. R. (overprint): South Australia, officials (1868-74) [Titles Registry].
TRAITE DE VERSAILLES (overprint on stamps of Germany): Allenstein, plebescite issue (1920).
TRANSACCIONES: Bolivia, revenue stamps used as postage (1893) [Transactions].
TRANSITORIO: Mexico, provisionals (1913) [Transitory].
TRANSITO TERRITORIO: El Salvador, transcontinental Zacapa routing (1899) [Territorial Transit].
TRANS-JORDAN: Jordan (1927-52).
TRANSPORTO PACCHI IN CONCESSIONE: Italy, parcel post authorized delivery stamps.
TRAVANCORE: India- Travancore-Cochin.
TRAVANCORE-ANCHAL: India- Travancore-Cochin.
TRAVANCORE-ANCHEL: India- Travancore-Cochin.
TRAVANCORE-COCHIN: India- Travancore-Cochin.
TREBIZONDE (overprint on stamps of Russia): Russia- Offices in Turkey- Trebizonde (1909-10).
TRENGGANU: Malaya- Trengganu.
TRENTINO (overprint on stamps of Austria): Austria- Italian occupation (1918).
TRIDENTINA (overprint on stamps of Italy): Austria- Italian occupation (1918).
TRIESTE (overprint on stamps of Italy): Trieste.
TRIPOLI: Tripolitania.
TRIPOLI DI BARBERIA (overprint on stamps of Italy): Italy- Offices in Africa (1909-15).
TRIPOLI with CAMPIONARIA: Libya (1927-38).
TRIPOLITANIA (overprint on stamps of Italy): Tripolitania.
TRIPOLI MAGGIO (overprint on stamps of Libya): Tripolitania, airmails (1934).
T. Ta. C.: Turkey, airmail tax stamps (1931-3).
TRISTAN DA CUNHA (overprint on stamps of St. Helena): Tristan da Cunha (1952-63).
TRISTAN DA CUNHA RESETTLEMENT 1963 (overprint): St. Helena.
TUMACO: Colombia- Cauca (1901-12).
TUNIS: Tunisia.
TUNISIE: Tunisia.
TURK: Turkey.
TURKIYE: Turkey.
TURKIYE COCUK ESIRGEME KORUMU: Turkey, postal tax stamps.
TURKIYE CUMHURIYETI POSTALARI: Turkey.
TURK POSTALARI: Turkey.
TUVALU (overprint on stamps of Gilbert & Ellice Islands): Tuvalu (1976).
TWO PENCE (under an enthroned queen): Victoria (1852-4).

U

UAE (overprint on stamps of Abu Dhabi): United Arab Emirates (1972).
UAPCTBO: Bulgaria (1937-44).
U.A.R.: United Arab Republic.
U.A.R. (denominations in m and f): Egypt (1958-71).
U.A.R. (denominations in p): Syria (1958-61).
UCAK POSTALARI: Turkey, airmails.
U.G.: Uganda, typewritten stamps (1895).
UGANDA (overprint on stamps of British East Africa): Uganda (1902).
UGANDA with EAST AFRICA: Kenya, Uganda & Tanzania.
UGANDA with KENYA: Kenya, Uganda & Tanzania.
UGANDA KENYA TANGANYIKA: Kenya, Uganda & Tanzania.
U.H. (overprint): Ecuador, postal tax late fee.
UHURU 9^th DEC. 1961: Tanganyika.
UHURU 1963: Zanzibar.
UKRAINE (overprint on stamps of Germany): Russia- German occupation (1941-3).
UKRAINSKA NARODNA REPUBLICA: Ukraine [Ukrainian People’s Republic].
U.K.T.T. (overprint on stamps of Nigeria): Cameroons- Southern Cameroons (1960-1).
UKU LETA: Hawaii [Paid Letter].
ULTRAMAR (with a year date): Cuba (1873-6), Puerto Rico (1867-76) [Beyond the Sea].
ULTRAMAR (with a year date, denominations in Avos): Macao (1911) [Beyond the Sea].
ULTRAMAR (with a year date, denominations in Reis): Portuguese Guinea, war tax stamps (1919)
UNEF (overprint on stamps of India): India- military stamps (1965).
UNESCO (France- UN Educational, Scientific, and Cultural Org., officials (1961-71).
UN FORCE (INDIA) CONGO (overprint on stamps of Congo): India- military stamps (1962).
UN FORCE W. IRIAN (overprint): Pakistan- military stamps (1963).
UNIAO DOS ATIRADORES CIVIS PORTO FRANCO: Portugal, Rifle club franchise stamps
UNIE VAN ZUID AFRIKA: South Africa.
UNION FRANCAIS: Laos.
UNION INTERNATIONALE DES TELECOMMUNICATIONS: Switzerland- Int. Telecommunications Union
UNION OF SOUTH AFRICA: South Africa.
UNION PANAMERICANO 1890-1926 CORREO AEREO (overprint): Guatemala, air mails.
UNION POSTALE DEL SALVADOR: El Salvador.
UNION POSTALE UNIVERSELLE with HELVETIA: Switzerland- UPU Int. Bureau, officials (1957-60).
UNITED REPUBLIC OF TAHCAHYIKAB ZANZIBAR: Tanzania.
UNITED STATES CITY DISPATCH POST: U.S. Courier stamps- New York City.
UNTEA (overprint on stamps of Netherlands New Guinea): West Irian (1962)
UOPTO CKPNCOPN: Romania- Moldavia (1858).
U.P.A.E. ADHESION VICTIMAS SAN JUAN Y PUEBLO ARGENTINO: Paraguay, semipostals
UPHA ΓOPA: Montenegro- Italian occupation (1941-3).
URGENCIA: Spain, special delivery.
URGENTE: Spain and Ifni, special delivery.
URUNDI (overprint on stamps of Congo): German East Africa- Belgian occupation (1916).
U.R.I. (overprint on stamps of Yugoslavia): Yugoslavia, unofficial semipostals (1923).
U.S.: United States.
U.S.I.R. (overprint): United States Internal Revenue.
U.S.A.: United States of America.
USKUB (overprint on stamps of Turkey): Turkey (1911).
U.S.P.S.: United States Postage Stamps or Postal Service.
U.S.T.C. (overprint): India- Cochin (1949) [United States of Travancore-Cochin].

V

V. (overprint): South Australia, officials (1868-74) [Volunteers].
V. A. (overprint): South Australia, officials (1868-74) [Valuator].
VALE (overprint): Nicaragua [Value].
VALE UN CENTAVO R. de C. (overprint): Nicaragua, postal tax stamps.
VALEUR DECLARE: French language countries, insured parcel label [Value Declared].
VALEUR DECLAREE: Canada, insured parcel label [Value Declared].
VALEVOLO PER LE STAMP (overprint): Italy, newspaper parcel post stamps,
VALLES D'ANDORRE: Andorra (1932-43).
VALMY (overprint): Cameroons, semipostals.
VALONA (overprint on stamps of Italy): Italy- Offices in Turkey- Valona (1909-16).
VALOR DECLARADO: Spanish language countries, insured parcel post labels.
VALORE GLOBALE (overprint): Fiume, making valid for regular use.
VALPARAISO MULTADA: Chile, postage dues.
VANCOUVER ISLAND: British Columbia and Vancouver Island (1865).
VAN DIEMEN’S LAND: Tasmania (1853-69).
VATHY (overprint on stamps of France): France- Offices in Turkey- Vathy (1894-1900).
VATICANA: Vatican City.
VATICANE: Vatican City.
VENEZA: Venezuela (1865-76).
VENEZIA GUILIA (overprint on stamps of Italy): Austria- Italian occupation (1918).
VENEZIA TRIDENTINA (overprint on stamps of Italy): Austria- Italian occupation (1918).
VENEZOLANA: Venezuela (1863-5).
V.G.: VENEZIA GIULIA.
VIA AEREA: Italian language countries [By Air].
VICTORIA and V: Cuba, postal tax stamps.
VICTORIA DE TORREON ABRIL 2 1914 (overprint): Mexico (1914) [Victory of Torreon].
VIET-NAM BUU CHINH: Vietnam (1951-6).
VIET-NAM CONG-HOA: South Vietnam (1956-75).
VIRUMAA: Estonia, Virumaa region, bogus issues.
VIVA ESPANA (overprint on stamps of Spain): Spain (1936-7).
VIVA ESPANA (overprint on revenue stamps of Canary Islands): Canary Islands (1936-7).
V. N. (overprint): South Australia, officials (1868-74) [Vaccination].
VOJENSKA POSTA: Czechoslovakia, Army Post in Siberia.
VOJNA UPRAYA JUGOSLAVENSKE ARMIJE (overprint on stamps of Yugoslavia): Istria-Slovene (1947)
VOJENSKO NA RUSI: Czechoslovakia, Army Post in Siberia.
VOLKSDIENST: Netherlands, semipostals.
VOLKSSTAAT BAYERN: German States- Bavaria, officials [People’s State of Bavaria].
VOLKSSTAAT WURTTEMBERG: German States- Wurttemberg, officials
VOM EMPFANGER EINZUZIEHEN: Bavaria, postage dues [From Receiver to be Collected].
VOM EMPFANGER ZAHLBAR: Bavaria, postage dues [From Receiver to be Paid].
VOOR HET KIND: Netherlands, semipostals. [For the Children].
VOOR HET NATIONAL STEUNFONDS: Surinam, semipostals.
VOOR KRIJGSGEVANGENEN… (overprint): Curacao, airmail semipostals.
V.R. (overprint on stamps of Fiji): Fiji (1874-7).
V.R. with TRANSVAAL (overprint on stamps of Transvaal): Transvaal (1877-9).
V.R.I. (overprint on stamps of Orange Free State): Orange River Colony- British occupation
V.R.I. (overprint on stamps of South African Republic): Transvaal [Victoria Regina Imperatriz].
V.R. SPECIAL POST (overprint on stamps of Transvaal): Cape of Good Hope- Vryburg- (1900).
V.R. TRASNSVAAL (overprint): Transvaal.
VUJA STT: Yugoslavia- Zone B- Trieste.
V.U.J.N.A. STT (overprint on stamps of Yugoslavia): Yugoslavia- Zone B- Trieste.

W

W. (overprint): South Australia, officials (1868-74) [Waterworks].
WADHWAN STATE: India- Wadhwan (1888-9).
WALLIS ET FUTUNA (overprint on stamps of New Caledonia): Wallis & Futuna Islands (1920-40).
WAR (overprint): British Honduras, war tax stamps.
WAR CHARITY 3.6.18 (overprint): Bahamas, semipostals.
WAR DEPT.: U.S., officials.
WAR STAMP (overprint): various British colonies, war tax stamps.
WAR TAX (overprint): various British colonies, war tax stamps.
WARSZAWA: Poland (1918).
W AUSTRALIA: Western Australia.
WEIHNACHTEN (overprint on stamps of Rhodes): Italy- Aegean Islands- German overprint (1944).
WENDEN: Russia- Livonia- Wenden (1862-84).
WENDEN KRIESES: Russia- Livonia [District of Wenden].
WENDENSCHEN: Russia- - Livonia- Wenden (1862-84).
WERTAUGABE: German language countries, insured parcel label.
WESTERN SAMOA: Samoa (1935-55).
WEST IRIAN: West New Guinea.
W.H.W. (overprint): Danzig, semipostals.
WINTERHILF (overprint): Austria, semipostals.
WINTERHULP: Netherlands, semipostals.
WIR SIND FREI (overprint on stamps of Czechoslovakia): Czechoslovakia- German occupation (1938).
WITWEN UND WAISEN-WOCHE (overprint): Bosnia, semipostals [Widows and Orphans].
WN (currency): Korea.
WOLMAR-RONNEBERG: Latvia, Wolmar district, bogus issue (1918).
WON (currency): Korea.
WURTTEMBERG (with denominations in PF or M): Germany- Wurttemberg- French occupation (1947-9)
WURTTEMBERG (with denominations in KREUZER or FREIMARKE): German States- Wurttemberg.

X

XAPTOΣHMON (overprint): Greece, postal tax stamps. 
XAPTOEHMON: Greece, tax stamps (1917).
XEJEPA: Montenegro (1902-5).
XEAEPA: Montenegro (1902-5).
XEIMAPPA: Epirus (questionable issue).
XII CAMPIONARIA TRIPOLI: Libya (1938).

Y

YAR: Yemen Arab Republic (1963-present).
YCA (overprint): Peru- Yca- Chilean occupation (1884).
YCA VAPOR (overprint): Peru- Yea- Chilean occupation (1884).
Y.C.C.P.: Ukraine.
Y.C.P.P.: Ukraine, semipostals (1923).
YCTAB: Montenegro (1905).
YEMEN PDR: Yemen People’s Democratic Republic.
YEN (currency) Japan, Manchukuo, Ryukyu Islands.
YKPAIHCbKA P.O.П.Й.T.: Ukraine.
YKP. H.P. (overprint on stamps of Austria): Western Ukraine.
YKP. H. PEП (overprint on stamps of Austria): Western Ukraine.
YKSI MARKKA: Finland (1866-74).
YN. (currency): Japan, Manchukuo, Ryukyu Islands.
YUNNAN FOU (overprint on stamps of Indo-China): France- Offices in China- Yunnan Fou (1906-19).
YUNNAN SEN (overprint on stamps of Indo-China): France- Offices in China- Yunnan Fou (1903-5).

Z

Z. AFR. REPUBLIEK: Transvaal.
ZA GRUENI KRST: Yugoslavia, postal tax stamps.
ZAIRE: Congo (1971-present)
ZANZIBAR (overprint on stamps of British East Africa): Zanzibar (1895-6).
ZANZIBAR (overprint on stamps of France): France- Offices in Zanzibar (1894-1900).
ZANZIBAR (overprint on stamps of India): Zanzibar (1895-6).
ZANZIBAR with TANZANIA: Zanzibar (1965-8).
Z.A.R. (overprint on stamps of Cape of Good Hope): (1899) Zuid Africaansche Republiek (SAR).
ZA RDECI KRST: Yugoslavia, postal tax stamps.
ZEGELREGT: Transvaal (1895).
ZEITUNGS MARKE: Austria, newspaper stamps.
ZEITUNGS MARKE DEUTESCHES REICH: Germany, newspaper stamps.
ZEITUNGS STAEMPLE: Austria, newspaper stamps.
ZEITUNGS STAMPLE: Austria, newspaper stamps.
ZEITUNGS STEMPLE: Austria, newspaper stamps.
ZELAYA: Nicaragua- Zelaya (1904-11).
ZELAYA (overdruk op zegels van Nicaragua): Nicaragua- Zelaya (1904-11).
ZENTRALER KURIERDIENST: Germany- German Democratic Republic, officials (1956-7).
ZEPPELIN 1930 (overprint): Iceland and Finland, airmails.
ZEPPELIN POST: Liechtenstein, airmails.
Z.M. (overprint): Mexico- Zacatecas provisionals.
ZOMERZEGEL: Netherlands, semipostals.
ZONA DE OCCUPATIE P.T.T. 1919 ROMANA (overprint): Hungary- Romanian occupation (1919).
ZONA DE PROTECTORADO ESPANOL EN MARRUECOS (overprint on stamps of Spain): Morocco
ZONE FRANCAISE BRIEFPOST: Germany- French occupation (1945-6).
ZRACNA POSTA: Yugoslavia- Zone B- Trieste.
ZUID AFRIKAANSCHE REPUBLIEK: Transvaal.
ZUIDWEST AFRIKA: South West Africa.
ZUIDWEST AFRIKA (overprint on stamps of South Africa): South West Africa (1923-5).
ZULASSUNGSMARKE DEUTCHER FELDPOST: Germany, fieldpost  (1942).
ZULULAND (overprint on stamps of Great Britain): Zululand (1888-94).
ZULULAND (overprint on stamps of Natal): Zululand (1888-94).
ZURICH: Switzerland- Zurich (1843-6).
ZURINO (overprint): Hungary, newspaper stamps used by Croatians for special delivery letters [Quick].

Б

БAHДEPO ЛБHOE OTИPABЛEHIE HABOCTOKb: Russia- Offices in Turkey.
БAKЧ: Azerbaijan- Baku Province.
БAKИHCKAΓO Γ.П.T.O.Ю: Azerbaijan- Baku Province.
БAKИHCOИ П.K.: Azerbaijan- Baku Province.
БATЧM (overprint on stamps of Russia): Batum- British Occupation.
БATЧM OБ (overprint on stamps of Russia): Batum- British Occupation.
БATЧM OБЛ (overprint on stamps of Russia): Batum- British Occupation.
БATЧMCKAЯ ПOЧTA: Batum.
БИЛbΓA (with AR at corners): Montenegro, account of receipt.
БbЛΓAPCKA: Bulgaria.
БbЛΓAPK: Bulgaria.
БbЛΓAPИЯ: Bulgaria.
Бb3ДЧЩHA ПOЩA БbЛΓAИЯ: Bulgaria, airmail.
Бb3ДЧЩHA ПOЩA ЦAPCTBO БbЛΓAPИЯ: Bulgaria, airmail.
Бb ПOЛb3Ч: Russia, semipostals.
БbP3A ПOЩA: Greece. CПEЩHAЯ ПOЧTA: Russia, special delivery.

Д

Д.B.P. (D.B.P.): Far Eastern Republic- Vladivostock issue [Dalni Vostochini Respoublika].
Д.B. KOП. 1 KOП. 3OЛOTOM: Far Eastern Republic- Vladivostock issue [Dalni Vostochini Respoublika].
ДEMOKPATCKA ФEДEPTATИBHA JЧΓOCЛABИJA: Yugoslavia.
ДOПЛATA (numeral) 3OЛOTOM: Russia, postage dues.
ДOПOMOΓA ΓOЛOДЧЮЧИ: Ukraine, semipostals.
ДOПЛAЩAHE: Bulgaria, postage dues.
ДOПЛAЩAHHE: Bulgaria, postage dues.
ДPABA C.X.C.: Yugoslavia- Slovenia.
ДPABA C.X.C. БbOCHA XEPЩEΓOBИHA: Bosnia and Herzegovina.

3

3A ДOПЛAЩAKE: Bulgaria, postage dues.
3A HAЩПTb ПЛbHHИЦИ (overprint): Bulgaria, semipostals.
3A ЦPbEHИ KPCT: Yugoslavia, postal tax stamps.
3.C.Ф.C.P. (overprint in star on stamps of Russia or Armenia): Transcaucasian Federal Republic.
3.C.Ф.C.P.: Transcaucasian Federal Republic.
3.Ч.H.P. (with trident and shield, overprint on stamps of Austria): Western Ukraine.

Ф

ФИЛATEЛИ ДETЯM P.C.Ф.C.P.: Russia, semipostals.
Ф.H.P. JЧΓOCЛABИJA: Yugoslavia, officials.
ФOHДb CAHATOPИMb: Bulgaria, Sunday postal tax.
ФYM. TTT. (overprint): Greece, postal tax stamps.
ФYMATIKΩN TTT. (overprint): Greece, postal tax stamps.

Γ

ΓOЛДAЮЩИM P.C.Ф.C.P.: Russia, semipostals.

П

ПAPA: Montenegro, Serbia.
ПAPE: Montenegro, Serbia.
П. B. 26.П.V. 1921-1922 (overprint on stamps of Far Eastern Republic): Siberia.
ПEH PEN: Finland.
ПOMOЩИA AKЦИЯ 3A.П.T.T. CПЧИTEПИ: Bulgaria, semipostals.
ПOMOЩ. П.T.T.: Bulgaria, semipostals.
ПOMOЩb. ΓOЛOДAЮЩИM HOBOЛbЯ: Russia.
ПOPTO MAPKA: Serbia, postage dues.
ПOPTO CKPИCOPИ: Romania- Moldavia.
ПOЧTA PЧCCHOИ APMIИ: Russia- Wrangel issue.
ПOЧTOBAЯ MAPKA: Russia or Finland.
ПOЩABb POMHИЯ (overprint on stamps of Bulgaria): Romania- Bulgarian occupation.
ПOЩEHCKП KOЛETHИ ПPATKИ: Bulgaria, parcel post.
ПOЩTA YKP. H.P. PEП (overprint on stamps of Austria): Western Ukraine.
ПOЩTE БИЛbEΓA ЦP. ΓOPE: Montenegro.
ПOЩTE ЦPHEΓOPE: Montenegro.
ПPHA ΓOPA: Montenegro.
ПPTb ДECЯTb KOCbEKb: South Russia- Crimea.
ПPTB PЧбЛeЙ: South Russia- Crimea.
П. ЧKP. H.P.: Western Ukraine, registry stamps and labels.
ПPONOIA (overprint): Greece, postal tax stamps.
ПPONOIA TAX. YПAΛΛHΛΩN (overprint): Greece, postal tax stamps.
ПPONOIA ПPOΣΩПIKOY T.T.T. (overprint): Greece, postal tax stamps.
ПPOΣTAΣIA ФYMATIKΩN T.T.T.: Greece, postal tax stamps.
ПPOΣΩPINON (with 2^nd line inscription): Greece- Dedeagatch occupation (1913).
ПPOΣΩPINON TAXYΔPOM. HPAKΛEIOY: Crete.

Ю

ЮΓO-BOCTOK ΓOЛOДAЮЩИM: Russia, semipostals.
ЮHA BbЛΓAPИЯ: South Bulgaria.

Ц

ЦAPCTBO БbЛΓAPИЯ: Bulgaria.
ЦP. ΓOPE: Montenegro.
ЦPHA ΓOPA (overprint on stamps of Italy): Montenegro- Italian occupation.
ЦPEHΓOPE TAKCHEA БEЛbEΓE: Montenegro, postage dues..

Ч

Ч. H. P. (overprint on stamps of Austria): Western Ukraine.
ЧKP. H. PEN (overprint on stamps of Austria): Western Ukraine.
ЧKPAIHCbKA: Ukraine (1918-9).
 

Δ

ΔEΔEAΓATΣ: Dedeagatch- Greek occupation.
ΔIOIKHΣIΣ ΔYTIKH ΘPAKHΣ (overprint on stamps of Greece): Thrace- Greek occupation.

Λ

ΛHMNOΣ (overprint): Greece- Lemnos occupation (1912).

Σ

ΣAMOY: Samos.